1. FINANCIAL MANAGEMENT SCHOOL
UNITED STATES ARMY
FINANCIAL MANAGEMENT SCHOOL
U.S. ARMY SOLDIER SUPPORT INSTITUTE
PRACTICAL EXERCISE # 1
ANSWER KEY
FOR
Prepare Commercial Vendor Services Vouchers For Payment
PE 1 AK

2. interest penalty payments as applicable.
STUDENT INSTRUCTIONS
OBJECTIVE:
This practical exercise measures your ability to prepare Commercial Vendor Services vouchers. There are several situations regarding the Prompt Payment
Act. You must determine payment due dates, compute discounts and calculate
interest penalty payments as applicable.
You are a voucher examiner assigned to the Commercial Vendor Services
(CVS) clearing cell in Fort Stewart, GA. You are responsible for receiving and processing
CVS documents. The Disbursing Officer is W. C. Cory, LTC, FC.
SITUATION:
GENERAL INSTRUCTIONS:
A. Read all student notes very carefully. There are Special instructions on page 2
that will assist you in completing this exercise.
B. You will do all required written work in this booklet. Complete the Bills
Register Cards and the payment vouchers that apply to the documents in the
supplement.
C. You will have 6 class periods to complete this practical exercise.
D. You may not communicate with other students.
E. Upon completion of this practical exercise, see the instructor for further
instructions.
STANDARD:
Your answers must be in accordance with DFAS-IN Regulation 37-1 and the
Prompt Payment Act.
MATERIALS REQUIRED:
1. Handouts 1 and 2
2. Supplement and Payment Due Date Sheets
3. Calculator
4. Pencil
5. Student notes i
PE 1 AK

3. Commercial Vendor Services Branch
Prepare Commercial Vendor Services Vouchers for Payment
SITUATION: Given contractual documents, you must prepare vouchers for payment
and update the Bills Register Card based on the documentation provided.
GENERAL INFORMATION:
JULY **
DISBURSING OFFICER: WALTER CORY, LTC, FC S M T W T F S
PAID BY BLOCK: 23rd FMCo
Fort Stewart, GA
ADSN: 6348 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21
TODAY’S DATE: 28 June ** 22 23 24 25 26 27 28
INTEREST PENALTY RATE: 8.5% 29 30 31
HAVE A GREAT 4TH !!
INTEREST ACCOUNTING CLASSIFICATION:
D09 A2ABMABM QLOG 43AJ CA200 W4RNAA S34030
NOTE TO INSTRUCTOR: ISSUE EACH STUDENT A WORKBOOK, SUPPLEMENT
THAT IS NOT TO BE WRITTEN IN AND PAYMENT DUE DATE SHEETS. 1
PE 1 AK

4. (CVS) clearing cell in Fort Stewart, GA. You have received the
FIXED PRICE CONTRACTS
SITUATION: You are a voucher examiner assigned to the Commercial Vendor Services
(CVS) clearing cell in Fort Stewart, GA. You have received the
following documents:
1. SF 33, Contract
2. DD Form 250, Receiving Reports
3. Vendors’ Invoices
REQUIREMENT: You must prepare the payment vouchers for the fixed priced
contracts based on the supporting documents listed above, then, update the Bills
Register Card. 2
PE 1 AK

5. NET JOHN MARTIN 021202012 D09 A2ABMAB00 6100.2617
RECEIVED IN FINANCE OFFICE
COMMERCIAL VENDOR SERVICE
12 MAY **
NET
JOHN MARTIN
D09 A2ABMAB
131096QLOG 26EB W4RNAA S34030
FINANCE OFFICE
ATTN: COMMERCIAL VENDOR SERVICE
FORT STEWART, GA 31314
A. N. PURCELL
PE 1 AK 3

6. North Star Electronics Inc., 1050 East Street, Richmond Hill, GA 31324
CONTINUATION SHEET
Page 2 of 2
North Star Electronics Inc., 1050 East Street, Richmond Hill, GA
DAFI01-**-C-7150
UNIT
ITEM NO SUPPLIES/SERVICES QTY UNIT PRICE AMOUNT
Computers, IBM CPU 486DX ea , $10,000.00 4
PE 1 AK

7. RECEIVED IN FINANCE OFFICE COMMERCIAL VENDOR SERVICE
COMMERCIAL VENDOR SERVICES
ATTN: CVS CLEARING CELL
FORT STEWART, GA 31314
RECEIVED IN FINANCE OFFICE
COMMERCIAL VENDOR SERVICE
25 JUN **
23 JUN
PAUL ELLIOT
GS, PBO
PE 1 AK 5

8. RECEIVED IN FINANCE OFFICE COMMERCIAL VENDOR SERVICE
INVOICE
NORTH STAR ELECTRONICS
1050 EAST STREET
RICHMOND HILL, GA
NUMBER:
INVOICE
DATE:
20 JUNE **
TERMS: 2/10, N/30
UNITED STATES ARMY
CVS CLEARING CELL
ATTN: CVS
FORT STEWART, GA
ORDER
NUMBER:
SOLD
TO:
DAFI01-**-C-7150
RECEIVED IN FINANCE OFFICE
COMMERCIAL VENDOR SERVICE
24 JUN **
DIRECTOR, INFORMATION MANAGEMENT
BLDG 609, ATTN: MR. KENNEDY
FORT STEWART, GA
SHIP
TO:
ITEM DESCRIPTION QUANTITY UNIT PRICE AMOUNT 1
Computers, IBM CPU 2 EA
2,000.00
$4,000.00
TOTAL DUE:
$4,000.00 6
PE 1 AK

9. DEPARTMENT OF THE ARMY
FINANCE OFFICE
COMMERCIAL VENDOR SERVICE
FORT STEWART GA 31314
$4,000.00
$4,000.00
LESS 2% DISCOUNT
80.00
1ST
$3,920.00
D09 A2ABMAB QLOG 26EB W4RNAA S34030
PE 1 AK 9

10. NET MARY THOMAS A. N. PURCELL PE 1 AK 10 RECEIVED IN FINANCE OFFICE
COMMERCIAL VENDOR SERVICE
31 MAR **
NET
MARY THOMAS
D010 A2ABB2ABB DABC0 26EB RC100 GRE S34030
FINANCE OFFICE
ATTN: COMMERCIAL VENDOR SERVICE
FORT STEWART, GA 31314
A. N. PURCELL
PE 1 AK 10

11. Carlisle Sheet Metal Outlet, 1030 West 53d Street, Hagan, GA 30429
CONTINUATION SHEET
Page 2 of 2
Carlisle Sheet Metal Outlet, 1030 West 53d Street, Hagan, GA
DAFI01-**-C-1759
UNIT
ITEM NO SUPPLIES/SERVICES QTY UNIT PRICE AMOUNT
Sheet Metal, 20” x 10” EA $5,000.00
Rivetter, Standard, Electric EA $3,689.25
Rivettes BX $
TOTAL: $9,114.25
PE 1 AK 11

12. 15 APR ** PAUL ELLIOT 30 APR ** GS12, PBO BILL CHANEY PE 1 AK 12
FINANCE OFFICE
ATTN: COMMERCIAL VENDOR SERVICE
FORT STEWART, GA 31314
RECEIVED IN FINANCE OFFICE
COMMERCIAL VENDOR SERVICE
20 JUN **
15 APR **
PAUL ELLIOT
30 APR **
GS12, PBO
BILL CHANEY
PE 1 AK 12

13. RECEIVED IN FINANCE OFFICE COMMERCIAL VENDOR SERVICE
INVOICE
CARLISLE SHEET METAL OUTLET
1030 WEST 53D STREET
HAGAN, GA
NUMBER:
INVOICE
DATE:
16 APRIL **
TERMS: 2/10, N/30
UNITED STATES ARMY
24TH FMSU CVS CLEARING CELL
ATTN: CVS
FORT STEWART, GA
ORDER
NUMBER:
DAFI01-**-C-1759
SOLD
TO:
RECEIVED IN FINANCE OFFICE
COMMERCIAL VENDOR SERVICE
21 APR **
DIRECTOR, ENGINEERING & HOUSING
BLDG 611B, ATTN: MR. BURNS
FORT STEWART, GA
SHIP
TO:
ITEM DESCRIPTION QUANTITY UNIT PRICE AMOUNT 1
SHEET METAL, 20”X10”
100 EA
10.00
$1,000.00
$3,689.25 2
RIVETTER, STAN. ELEC. 15 EA
249.95
$3,749.25 $ 3
RIVETTES 10 BX
8.50 $
TOTAL DUE:
$4,837.75
$4,774.25 13
PE 1 AK

14. FINANCE OFFICE
COMMERCIAL VENDOR SERVICE
FORT STEWART, GA 31314
$4,837.75
$4,837.75
UNIT
(63.50)
PRICE ERROR ON INV
37 DAYS
8.50%
41.19
1ST
$4,815.44
PE 1 AK 16

15. ADVANCE/PROGRESS PAYMENTS
SITUATION: You are a voucher examiner assigned to the Commercial Vendor Services (CVS) Clearing cell in Fort Stewart, GA. You have received the following documents:
1. DD 1155, Contract (Advance Payment)
2. SF 33, Contract (Progress Payment)
3. Vendors’ Invoices
4. Certificate of Performance
REQUIREMENT: You must prepare the payment vouchers for the advance and
progress payments based on the supporting documents listed above, then update
the Bills Register Card.
PE 1 AK 17

16. ATTN: COMMERCIAL VENDOR SERVICE FORT STEWART, GA 31314
18 JAN **
RECEIVED IN FINANCE OFFICE
COMMERCIAL VENDOR SERVICE
25 JAN **
FINANCE OFFICE
ATTN: COMMERCIAL VENDOR SERVICE
FORT STEWART, GA 31314
D01 A2ABB2ABB EB QNMG RB100 CST S34030
$2,400.00
12 MO $ $2,400.00
PAYMENT DUE DATE: 2 JUL **
$2,400.00
A. N. PURCELL
$2,400.00
23RD FINANCE BN
FORT STEWART, GA
31314
ADSN: 6348
W. CORY, LTC, FC, DO X
1ST
PE 1 AK 18
COPY 1

17. RECEIVED IN FINANCE OFFICE COMMERCIAL VENDOR SERVICE
MIICROFILMS INTERNATIONAL
P. O. BOX 4276
DENVER, COLORADO
INVOICE NUMBER
108753
DATE
20 JUNE **
BILL TO:
DEPARTMENT OF THE ARMY
FINANCE OFFICE
COMMERCIAL VENDOR SERVICE
FORT STEWART, GA
ORDER NUMBER
DABT15-**-M-5246
TERMS
Orders will be effective for the
addressee upon receipt of payment.
PERIOD OF SUBSCRIPTION:
AUG ** - JUL **
DESCRIPTION DELIVERY SCHEDULE TOTAL COST
New York Times Microfiche **
1 Issue per $200.00
$2,400.00
Total Due This Bill:
$2,400.00
RECEIVED IN FINANCE OFFICE
COMMERCIAL VENDOR SERVICE
22 JUN **
+ 10 DAYS
2 JUL ** ADVANCE PAYMENT
DATE
PE 1 AK 19

18. RECEIVED IN FINANCE OFFICE
CVS CLEARING CELL
15 MAY **
NET 14
TIM JOHNSON
F09 A257BN257BN U 1320E6QUTM RB100 FCR S34030
COMMERCIAL VENDOR SERVICES
ATTN: CVS CLEARING CELL
FORT STEWART, GA 31314
A. N. PURCELL 21
PE 1 AK

19. J & J PAINTING INC. 3035 ROCKLAND AVENUE PEMBROKE, GA 31321
CONTINUATION SHEET
J & J PAINTING INC ROCKLAND AVENUE PEMBROKE, GA 31321
DABT15-**-C-0155
ITEM SUPPLY/SERVICE QTY U/I U/P AMOUNT
0001
Renovation of quarters , for
the period 1 Aug-30 Sep **. Includes:
Painting, general repairs, plumbing,
cleaning, and building supplies.
(Progress Payment Authorized)
$35,000.00
NOTE 1:
DELIVERIES: F.O.B. Destination
SHIP TO: Director, Engineering and Housing
Bldg 10032
Fort Stewart, GA
NOTE 2:
PAYMENT TERMS: Progress payments will be made upon receipt of
certificate of performance for the percentage of work completed, less the
retained amount as applicable. The invoice must contain the following:
1) Remit to address (if other than the address given)
2) The contract number
3) Date of invoice
4) Description
5) Terms
6) Extension/Footing
7) Percentage of completion
NOTE 3:
CONTRACT TYPE: This is a fixed price contract. The unit price will remain
as offered.
PE 1 AK 22

20. CERTIFICATE OF PERFORMANCE
NUMBER:
DATE
BILLED: 16 JUNE **
CONTRACT
NUMBER: DABT15-**-C-0155
DEPARTMENT OF THE ARMY
DIRECTOR OF ENGINEERING AND HOUSING
ATTN: BLDG 10032
FORT STEWART, GA
BILL TO:
DESCRIPTION OF SERVICES ESTIMATED COST PERCENTAGE OF COMPLETION
RENOVATE QUARTERS
$35,000.00
25%
AMOUNT CLAIMED FOR PERIOD
16 MAY - 15 JUNE ** = $35, X 25% = $8,750.00
LESS RETAINED
10% = $
NET AMOUNT:
$7,875.00
ACCOUNTING CLASSIFICATION:
21* H W91DEH* /ZKJD S09076
VENDOR:
J & J PAINTING INC.
3035 ROCKLAND AVENUE
PEMBROKE, GA
RECEIVED IN DEH
16 JUN **
TIM JOHNSON
TIM JOHNSON, FOREMAN
+ 14 DAYS
30 JUN (SAT)
CERTIFICATION:
I CERTIFY THE SERVICES LISTED ON THIS INVOICE ARE AN ACCURATE
REPRESENTATION OF SERVICES PERFORMED.
SERVICES ACCEPTED 15 JUNE **.
2 JUL **
PAYMENT
DUE DATE
W. D. POST
W. D. POST
ENGINEERING AND HOUSING
FORT STEWART, GA
RECEIVED IN FINANCE OFFICE
COMMERCIAL VENDOR SERVICE
25 JUN **
PE 1 AK 23

21. $8,750.00 $8,750.00 LESS 875.00 10% RETAINER FEE $7,875.00 1ST
DEPARTMENT OF THE ARMY
FINANCE OFFICE
COMMERCIAL VENDOR SERVICE
FORT STEWART, GA 31314
$8,750.00
$8,750.00
LESS
875.00
10% RETAINER FEE
$7,875.00
1ST
F09 A257BN257BN U 1320E6QUTM RB100 FCR S34030
PE 1 AK 25

22. REQUIREMENTS CONTRACT/DELIVERY ORDER
SITUATION: You are a voucher examiner assigned to the Commercial Vendor
Services (CVS) IN Fort Stewart, GA. You have received the following documents:
1) SF 33, Solicitation & Award (Requirements Contract)
2) DD 1155, Order for Supplies or Services (Delivery Order)
3) DD Forms 250, Material Inspection and Receiving Reports
4) Vendor’s Invoice
REQUIREMENT: You must prepare the payment voucher based on the supporting
documents listed above, then update the Bills Register Card. 26
PE 1 AK

23. NET ROBERT GURRERO A. N. PURCELL PE 1 AK 27 RECEIVED IN FO
CVS CLEARING CELL
15 MAY **
NET
ROBERT GURRERO
COMMERCIAL VENDOR SERVICES
ATTN: CVS CLEARING CELL
FORT STEWART, GA 31314
A. N. PURCELL
PE 1 AK 27

24. CONTINUATION SHEET PAGE 2 OF 3
ACME PARTS AND SUPPLIES, INC MAIN ST., CLAXTON, GA
DAFI01-**-C-0825
UNIT
ITEM NO SUPPLIES/SERVICES QTY UNIT PRICE AMOUNT
Repair parts for government vehicles located on Fort Stewart, GA.
In accordance with the specifications & provisions contained herein
for the period 1 Jun ** - 31 May **.
Repair parts for Chrysler Products. 4 door sedan, 19** $25,000.00
Replacement parts to include: Tires, engine replacement parts,
exhaust system parts, body parts, axles, tie rods, electronic repair
supplies, brake replacement supplies, heating and cooling
system parts.
Repair parts for Ford motor products. Truck, van (panel & cargo) $25,000.00
19**. Replacement parts to include: Tires, engine, replacement
parts, exhaust system parts, body parts, axles, tie rods, electronic
repair supplies, brake replacement supplies, heating and cooling
system parts.
NOTE 1: Bidder agrees to obtain parts, when not available within a
reasonable time period. Ordering parts will not increase the
contracted price.
NOTE 2: Pricing: The government will obtain parts at the price offered to all
other customers or lower.
NOTE 3: Shipping: Freight expenses will be included in the offered price per
item. Free on board to destination.
Ship to addresses:
1/91st Mechanized Infantry Division
ATTN: TMP
Fort Stewart, GA
23d Medical Support Battalion
ATTN: USAR Reserve Operations
PE 1 AK 28

25. CONTINUATION SHEET PAGE 3 OF 3
ACME PARTS AND SUPPLIES, INC MAIN ST., CLAXTON, GA
DAFI01-**-C-0825
UNIT
ITEM NO SUPPLIES/SERVICES QTY UNIT PRICE AMOUNT
NOTE 4: Individual Delivery Orders will be issued when parts
or supplies have been ordered.
NOTE 5: Inspection and Acceptance: The parts or supplies
will be accepted in proper condition and deemed
acceptable by the receiving activity. The condition
of the parts or supplies is the responsibility of the
vendor until acceptance is acknowledged by an
authorized government agent.
NOTE 6: The vendor’s invoice will contain at least the
following items:
a. Vendor’s date of invoice.
b. Contract number.
c. Description of supplies or service.
d. Extension information.
e. Terms. 29
PE 1 AK

26. CVS COMMERCIAL VENDOR SERVICE RECEIVED IN FINANCE OFFICE
5 JUNE **
FINANCE OFFICE
ATTN: COMMERCIAL VENDOR SERVICE
FORT STEWART, GA 31314
$2,076.13
D10 A2ABM2ABM QDPW EA250 C5NZDG S $
F09 A2ABB2ABB R2D2 EA300 S7FGBK S $2,052.32
CVS COMMERCIAL VENDOR SERVICE
RECEIVED IN FINANCE OFFICE
7 JUN **
PAYMENT
DUE DATE: 6 JUL **
A. N. PURCELL
LESS 2%
DISCOUNT
84.25
23RD FINANCE BN
FORT STEWART, GA
31314
ADSN: 6348
$4,128.45
W. CORY, LTC, FC, DO X
1ST
PE 1 AK 30
COPY 1

27. ACME PARTS AND SUPPLIES, INC. 1011 MAIN ST., CLAXTON, GA 30417
CONTINUATION SHEET
ACME PARTS AND SUPPLIES, INC MAIN ST., CLAXTON, GA
DAFI01-**-C-0825/0001
UNIT
ITEM NO SUPPLIES/SERVICES QTY UNIT PRICE AMOUNT
NOTE 1: Delivery Schedule
SHIP TO: 1/91ST MECHANIZED INFANTRY DIVISION
ATTN: TMP
FORT STEWART, GA
Tires, Uniroyal, 15”, Sedan EA $1,147.50
Radiator, Serial # EA $
Tires, Uniroyal, 16” Cargo Van EA $
TOTAL: $2,118.50
THESE ITEMS ARE CHARGEABLE TO FUND CITE:
21* EB W91TMP* /A111 S09076
SHIP TO: 23D MEDICAL SUPPORT BATTALION
USAR RESERVE OPERATIONS
FORT STEWART, GA
Tires, Uniroyal, 15”, Sedan EA $1,147.50
Tires, Uniroyal, 16” Cargo Van EA $
Exhaust Pipes, Serial # EA $
TOTAL: $2,094.20
THESE ITEMS ARE CHARGEABLE TO FUND CITE:
F09 A2ABB2ABB R2D2 EA300 S7FGBK S34030
NOTE 2: Deliver to FOB point by: 15 June **
PE 1 AK 31

28. RECEIVED IN FINANCE OFFICE COMMERCIAL VENDOR SERVICE
ATTN: COMMERCIAL VENDOR SERVICE
FORT STEWART, GA 31314
RECEIVED IN FINANCE OFFICE
COMMERCIAL VENDOR SERVICE
18 JUN **
15 JUN **
TOMAS STONE
PE 1 AK 32

29. RECEIVED IN FINANCE OFFICE COMMERCIAL VENDOR SERVICE
ATTN: COMMERCIAL VENDOR SERVICE
FORT STEWART, GA 31314
RECEIVED IN FINANCE OFFICE
COMMERCIAL VENDOR SERVICE
21 JUN **
16 JUN **
DAVID MORRIS 33
PE 1 AK

30. RECEIVED IN FINANCE OFFICE COMMERCIAL VENDOR SERVICE
INVOICE
ACME PARTS AND SUPPLIES
1011 MAIN STREET
CLAXTON, GA
NUMBER:
INVOICE
DATE:
16 JUNE **
TERMS: 2/20, Net 30
UNITED STATES ARMY
FINANCE OFFICE
ATTN: COMMERCIAL VENDOR SERVICE
FORT STEWART, GA
ORDER
NUMBER:
DAFI01-**-C-0825
D. O. #0001
SOLD
TO:
RECEIVED IN FINANCE OFFICE
COMMERCIAL VENDOR SERVICE
20 JUN **
SHIP
TO:
23D MED SPT BN & 1/91ST MECH INF DIV
FORT STEWART, GA
ITEM DESCRIPTION QUANTITY UNIT PRICE AMOUNT $
$ 2,295.00 1
Tires, Uniroyal, 15” 50 EA $
$2,300.00 2
Radiator, #512900 10 EA $ $ 3
Exhaust Pipes, #52347 20 EA $ $ $
$899.00 4
Tires, Uniroyal, 16” 20 EA $ $
TOTAL DUE:
$4,218.70
$4,212.70
PE 1 AK 34