DoD Miscellaneous Payments Guidebook February 2019

Department of Defense (DoD)

GUIDEBOOK FOR MISCELLANEOUS

PAYMENTS

February 2019

DoD Guidebook for Miscellaneous Payments

SUMMARY OF MAJOR CHANGES

All changes are denoted by blue font (note: hyperlinks are always

identified in blue, bold, italicized font).

Substantive revisions are identified below.

This version updates and replaces the December 2016 version.

PAGE

EXPLANATION OF CHANGE/REVISION

PURPOSE

Pages 82-83

Added a newly developed template for Student Loan

Repayments (SLRV). The template provides policy and

guidelines for the preparation and submission of student loan

repayments authorized by Title 5, United States Code

(U.S.C.) § 5379 and Office of Personnel Management

Guidance.

Addition

Pages 98-99

Revised the policy language in the Civilian Clothing

Allowance (CCAE) template to clarify the classification of

the payments as allowances (in accordance with Department

of Defense Instruction 1400.25, Volume 591), including the

clarification of documentary evidence required to support the

payment requests.

Revision

TABLE OF CONTENTS

MISCELLANEOUS PAYMENTS

Overview ............................................................................................................................................. 2

Alphabetical Listing of Miscellaneous Payment Categories ..................................................... 4

Abbreviation Codes ............................................................................................................................ 4

Non-Federal Entities ..................................................................................................................... 4

Employees/Military Members .................................................................................................... 7

Intra-Governmental ..................................................................................................................... 9

Templates for Processing Miscellaneous Payments-General Notes ............................................ 10

Payments to Non-Federal Entities ............................................................................................. 11

Employee Reimbursements ...................................................................................................... 94

Intra-Governmental ................................................................................................................. 140

Voucher Preparation Instructions (SF 1034 and OF 1164) .................................................... 150

DoD MISCELLANEOUS PAYMENTS

OVERVIEW

Purpose. The purpose of this guide is to assist Department of Defense (DoD) officials

in identifying mandatory requirements prescribed for DoD miscellaneous payments. This guide

prescribes policy for certain miscellaneous payments for Federal and Non-Federal entities. It

provides a high-level overview of policies and processes, with a goal of consolidating and

streamlining miscellaneous payment procedures across the Components. Use of the

"Abbreviation" miscellaneous payment codes (pages 6–10 of this guidebook) is mandatory for

any miscellaneous payment request within the DoD. If the entitlement system is unable to

capture or process the "Abbreviation" miscellaneous payments codes, the entitlement system

personnel must reach an agreement with the DFAS Tax Office regarding how payments will be

processed in order to ensure that proper tax withholding and/or reporting occurs. The policy

and procedures identified in this guide are derived from the Federal Acquisition Regulation

(FAR), the Defense Federal Acquisition Regulation Supplement (DFARS), the DoD Financial

Management Regulation (FMR), and other statutory and regulatory resources referenced

throughout. An authorized miscellaneous payment is defined as a payment that is not initiated

by a contract or task order, and is generally a one-time occurrence for which the government

receives benefit. Miscellaneous payments will be paid if the underlying expense was authorized

and if the claim is legally payable. See DoD FMR Volume 10, Chapter 12 for additional policy

concerning miscellaneous payments.

Policy.

A. A miscellaneous payment is defined as a valid obligation of the government having one

or more of the following attributes:

1. Payment under special authoritative arrangements other than a

formal contracting arrangement. These may include specific payment authorities pursuant to

legislation or Executive Orders. Example: Child care services and youth programs services for

dependents; financial assistance for providers.

2. Payments authorized under formal contracting arrangements that

may necessitate other payment methods. Examples: Payments for morale, welfare, and

recreation functions when use of the Government Purchase Card (GPC) is not feasible.

3. Payments for non-recurring, non-contractual purchases.

Examples: Payments for Attorney fees and other expenses awarded by a court, arbitrator, or

administrative board to the party prevailing in a civil action against DoD, when use of the GPC

is not feasible.

B. Submission and processing of miscellaneous claims for payment must be accomplished

electronically (DFARS Subpart 232.70), with limited exceptions as prescribed by DFARS

232.7002(a). Electronic submissions of miscellaneous payments may be submitted via the

Invoicing Receipt, Acceptance, and Property Transfer (iRAPT) part of the eBusiness Suite,

Enterprise Resource Planning (ERP) systems, or other approved electronic methods. Supporting

documentation, to include receipts, tickets, invoices, or other specific forms identified by each

template in this guide, must accompany each payment request. The electronically transmitted

payment request is treated the same as a paper request and must contain the required data

elements of a proper invoice (see FAR 32.905(b), “Content of Invoices”, and Title 5, Code

of Federal Regulations (CFR) § 1315).

C. Miscellaneous payments are subject to the obligation standards prescribed by the DoD

FMR Volume 3, Chapter 8.

D. The approved payment request must contain a valid line of accounting obligated as

specified in the DoD FMR Volume 3, Chapter 8. Due to the nature of miscellaneous payments,

and the absence of a contract number, processing of the payments through a DoD payment

system may require the configuration of unique standard document numbers.

E. All payment requests must have a valid line of accounting and a Tax Identification

Number (TIN) registered with the DoD in accordance with Title 31, United States Code

(U.S.C.), section 3325(d). In accordance with FAR 4.11, contractors and vendors doing

business with the Federal Government must register in the System for Award Management

(SAM), except as noted in FAR 4.1102. The exceptions include instances involving classified

contracts, purchases using the Government-wide commercial purchase card, and purchases

under emergency or contingency operations. Contractors and vendors are responsible for

keeping all SAM information current. In accordance with DoD Directive 5400.11,

Components must safeguard the privacy of all individuals and the confidentiality of all

personally identifiable information (PII), and take action to ensure that any PII contained in a

system of records used to conduct official business will be protected so that the security and

confidentiality of the information is preserved.

F. Certifying officers will ensure the accuracy of a voucher and supporting documents;

ensure transactions are legal, proper and correct; and ensure the obligation of funds are sufficient

for payment. Submitting activities must provide a copy of a Defense Department (DD) Form

577 (Appointment/Termination Record) for certifying officers, to the DFAS Indianapolis

Disbursing Operations (secure email: [email protected]).

Certifying officers are appointed only after completion of required training and can be held

pecuniarily liable for erroneous payments resulting from the performance of their duties (31

U.S.C. 3528). See DoD FMR Volume 5, Chapter 5 for additional policy concerning DD Form

577’s and certification of vouchers.

G. Reimbursement to entities or individuals can only occur if the underlying expense was

properly authorized and the claim is legally payable.

H. Title 31 CFR, Part 208 requires that Federal payments be made electronically, except as

prescribed by 31 CFR Part 208.4.

I. The GPC may be used for payment of certain miscellaneous payments for transactions

valued at or below the micro-purchase threshold (DFARS Part 213.270). If a non-Federal

entity does not accept the GPC, payment by convenience check may be another option. See

DoD FMR Volume 10, Chapter 23 for policy concerning the GPC and convenience checks.

J. The Intra-Governmental Payment and Collection (IPAC) system shall be used to

properly transfer funds to pay for goods and services exchanged between Federal agencies

(Treasury Financial Manual, Volume 1, Part 2, Chapter 4700, Appendix 10, Section 9.4.3).

ALPHABETICAL LISTING OF MISCELLANEOUS

PAYMENT CATEGORIES

Existing Abbreviations. Use of the "Abbreviation" miscellaneous payment codes

(pages 6-10 of this guidebook) is mandatory for miscellaneous payments made by the DoD.

If the entitlement system is unable to capture or process the "Abbreviation" miscellaneous

payment codes, the entitlement system must reach an agreement with the DFAS Tax Office

regarding how payments will be processed.

Abbreviations. This guidebook does not encompass all miscellaneous payments

and primarily those with a less significant volume of requests may require special

handling. If a particular miscellaneous payment has not yet been assigned a code or

template and begins to recur in a volume that processing without the use of a specific

miscellaneous payment code becomes burdensome, then the organization being impacted

should contact DFAS (dfas.indianapolis-in.zpr.mbx.accountingpolicy[email protected])

with a recommendation to add a new code in this Guidebook.

Tax Withholding. The use of uniform miscellaneous payment codes is important to

determine the tax reporting and withholding applicable to payments and to determine the

applicability of Prompt Payment Act (PPA) or other required interest. These codes must be

captured in such a way that they can be used systemically to determine whether payments will

be cash- managed, whether PPA interest is due for late payments, and whether IRS Form 1099

reporting is required.

MISCELLANEOUS PAYMENTS

*An asterisk indicates that a template currently not included in the Guidebook

PAYMENTS TO NON-FEDERAL ENTITIES

Non-Federal entities include a state, interstate, Indian tribal or local government, as

well as private organizations

(http://www.dtic.mil/whs/directives/corres/pdf/100015p.pdf).

Miscellaneous Payment Category

Abbreviation

Agents (Used when disbursing vouchers are pro-

cessed)

AGNV

Ancillary Charges Associated with Fuel Cards

POLV

Miscellaneous Payment Category

Abbreviation

Apprehension Reimbursements and Confinement

Costs

ARCV

Apprehension Rewards

ARWV

Attorney Fees (Including Judgments and Settle-

ments Paid to the Attorney)

ATTV

Awards Made to Bid Protestors

AMBV

Government Card Services

BANV

Billeting, Non-Federal Entity

BLLV

Child Care (Non-Contractual)

CHCV

Civilian Clothing Allowance

CLTV

Contingency Funds for Entertaining Dignitaries

CONV

Contingency Funds for Investigative Expenses and

Confidential Military Purposes

DSSV

Demurrage

DEMV

EEO Payments Non-Federal Employee

EEOV

Express Mail Service

EMSV

Expert Witness Fees

EWIV

Fees, Licenses, Permits (Does not include MIPRs)

FLPV

Funeral, Internment, and Mortuary Expenses

FIMV

Gifts and Speaker Fees

GFTV

Grants

GRNV

Honorariums

HONV

Miscellaneous Payment Category

Abbreviation

Hospital Accreditation

HSPV

Lease and Rental Agreements

RENV

Legal Claims (Non-Federal Entity)

LGLV

Medical Services Provided by Civilian Non-

Federal Sources

MEDV

Military Clothing Allowance

MCAV

Miscellaneous Payment - Vendor

MISV

Military Training Service Support

MTSV

Morale, Welfare, Recreation, and General Enter-

tainment Expenses

MWRV

Official Representation Funds (ORF) Entertain-

ment

OREV

Official Representation Funds (ORF) Gifts and

Mementoes

ORGV

Patents, Copyright, and Designs

PATV

Professional Liability Insurance

PRLV

Purchase and Transportation of Special Items

(Blood)

PSBV

Purchase of Metered Mail - Paid to Private Entity

(Does not include small parcels)

POSV

Purchase of Special Items (Drinking Water)

PSWV

Rewards for Recovery of Lost DoD Property

RLPV

Student Loan Repayments

SLRV

Miscellaneous Payment Category

Abbreviation

Training and Education Expenses - Paid to Non-

Federal Entity (Non-Contract)

TRNV

Transportation for Local Move or Local Delivery

out of HHG Only (In/Out-Bound Local Moves)

THHV

Utility Payments – Interest Bearing

UTIV

Utility Payments – Tariff or Late Fee Bearing

UTTV

Veterinary Services for Contingency and/or Emer-

gency Conditions

VETV

Witness Attendance Fees

WITV

PAYMENTS TO EMPLOYEES/MILITARY MEMBERS

*An asterisk indicates that a template currently not included in the Guidebook

Miscellaneous Payment Category

Abbreviation

Adoption Expenses

ADPE

Award for Suggestion

SUGE

Billeting *

BLLE

Civilian Clothing Allowance

CCAE

Defense Security Service (DSS) Agents Miscella-

neous Expenses

(Includes Investigation Expenses and background

investigations), which formerly used iRAPT code

INVE)

DSSE

Employment-Related Judgments and Settlements

(Includes EEOC Judgments and Settlements that

formerly used iRAPT Code EEOC)

EEOE

Funeral, Internment, and Mortuary Expense

FIME

Fees, Licenses, and Permits

FLPE

Gifts

GIFE

Lease & Rental Agreements

RENE

Miscellaneous Payment Category

Abbreviation

Legal Claims

LGLE

Medical Services Provided by Civilian Non-

Federal Sources

MEDE

Miscellaneous Payment - Employee

MISE

Morale, Welfare, Recreation, and General Enter-

tainment Expenses

MWRE

Official Representation Funds (ORF) Entertain-

ment

OREE

Official Representation Funds (ORF) Gifts and

Mementos

ORGE

Patents, Copyright & Designs

PATE

Professional Liability Insurance

PRLE

Room and Board for Dependent Children

RERE

Reimbursements: Utility Reconnection and Tele-

communication Fees

REUE

Religious Services *

RELE

Respite Care

RSPE

Training/Education Expenses - (Non-Contract)

TRNE

Transportation Incentive Program

TRAE

Veterinary Service

VETE

PAYMENTS TO INTER/INTRA-FEDERAL GOVERNMENTAL

*An asterisk indicates that a template currently not included in the Guidebook

Miscellaneous Payment Category

Abbreviation

Foreign Government Payments (formerly ACSI)

FGPI

Non-Federal Government Payments (State/Local)

NFGI

Official Rep Funds-Entertainment

OREI

Official Rep Funds-Gifts and Mementoes

ORGI

Postage, Government Entity

POSI

Damages to GSA Motor Pool Vehicles *

DMPI

Fees, Licenses, Permits *

FLPI

Intergovernmental Personnel Act (IPA)* For IPA

payments, use IPAC and/or MIPR process *

IPAI

Miscellaneous Payment Category

Abbreviation

NAF (Payment made under the Uniform Funding

& Mgmt. Practice. Quarterly payment made to the

Community Family Support Center) *

NAFI

Purchase of Special Items (Border Clearance In-

spectors) *

SPEI

Training and Education Expenses - Paid to Federal

Government Entity (Non-Contract) *

TRNI

Templates for Processing Miscellaneous

Payments

GENERAL NOTES ON THE TEMPLATES

Any reference to a Standard Form or DoD Form includes the electronic equivalent

of that form.

Miscellaneous payments may have tax consequences as follows:

• Certain payments may be required to be reported to the

Internal Revenue Service (IRS) using either IRS Form

1099 or W2.

• Tax reporting is not required for employee-reimbursement-type

payments (e.g., clothing allowances, fire/police protection

equipment, training, household good damages, and personal

property loss).

• W2s and withholding are required for employee payments of wages

and employment compensation such as back pay related to

settlements and judgments.

Payments to foreign governments require special handling and are not covered in

this document. (See local operating procedures.)

"Pay as Soon as Possible" means to make payment to the vendor at the earliest

time possible once all required documentation, as required by 5 CFR 1315.9,

including EFT information, is received by the payment office.

A miscellaneous payment code and template for Maintenance Services is not

included because these services are always purchased under contract.

Standard Financial Information Structure (SFIS) - all appropriation data should

adhere to SFIS guidelines outlined by the Deputy Chief Financial Officer website.

Preparation instructions for the Standard Form (SF) SF 1034 and the OF 1164

are provided as generally accepted guidelines for manual processing (page 150).

Payments to Non-Federal Entities

AGNV

Agents (Used when disbursing vouchers are processed.)

Reimbursement Type

Non-Federal entity payment

Short Description: Payments for purchases as a result of an emergency situation or contingency opera-

tion.

Description: Payments for purchases below the micro-purchase threshold as a result of an emergency

situation or contingency operation. Generally these items should be paid with the GPC but are purchased

using this process in circumstances where use of the GPC is not feasible.

Examples: Purchases include, but are not limited to, blood and water (in emergency situations), as well as

“Solatium Payments.”

Authority

FAR 13.306

DFARS 213.306

SF 44, Purchase Order--Invoice--

Voucher

SF 44, Pur

chase Order -- Invoice –

Voucher

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Certifi

ed SF 44; binding agreement with an agency, person, or business

concern; or approved purchase or entitlement authorization and certifica

tion of fu

nds.

Payment Request Docu-

ments

SF 44 cert

ified by Paying Agent.

Supporting Documents (re-

tained by Certifying Officer)

SF 44s or ot

her receipts.

Required Dates

Invoice Submitted Date (Invoice Date): Date of SF 44 or electronic

equivalent.

Invoice Received Date (INV RCVD): Date stamp of designated billing

office.

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): SF 44 Certifying Officer date.

Finalized Acceptance (MDSE ACCPT): SF 44 Certifying Officer date.

Amounts Payable: Approving Officials may approve payment for reasonable amounts that are supported

by receipts/invoices.

Voucher Preparation: See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the Agreement or obligation document.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

propriation data should reflect the SFIS as outlined in the SFIS Matrix. Also depending on system the leg-

acy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting, Budget

Activity, and Period of Availability, and/or Legacy Reporting).

AMBV Awards Made to Bid Protesters

Reimbursement Type

Non-Federal entity payment

Short Description: Payment of awards made to successful bid protesters under the Competition in Con-

tracting Act of 1984 (CICA) (

10 USC 23

Description: If the Comptroller General determines that a solicitation for a contract or a proposed award

or the award of a contract does not comply with a statute or regulation, the Comptroller General may de

cide that

the protesting party is entitled to the following:

The paym

ent of costs associated with the filing and pursuing the protest, including reasonable attorney

fees.

The payment of costs of bid and proposal preparation.

Examples: Payments for bid and proposal preparation and attorney’s fees when awarded to the bid pro-

testor by the Government Accountability Office (GAO).

Authority

FAR, Part 6.1

10 USC 2304

Chapter 2 31 USC 3551,

3552,3553,3554,3555 ,3556

Full and Open Competition

Contracts Competition Require-

ments

Procurement Protest System

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes

No (Correct – PPA Interest for Contracts & Contract Disputes)

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Federal

Court order, Comptroller General decision, or settlement agree

ment.

Payment Request Docu-

ments

SF 1034 c

ertified by Certifying Officer external to payment office (see

DoD FMR Volume 5, Chapter 5).

Supporting Documents (re-

tained by Certifying Officer)

Federal Court order, Comptroller General decision, or settlement agree-

ment.

A successful bid protester must certify, to the best of one’s knowledge

and belief, that the statement of costs submitted for payment: (1) con-

tains only costs that are legitimately payable pursuant to the guidance set

forth by the Government Accountability Office in connection with pay

ments of

attorney fees and bid preparation costs, and (2) are complete

and accurate.

Required Dates

Invoice Submitted Date (Invoice Date): Date of SF 1034 or electronic

equivalent.

Invoice Received Date (INV RCVD): Date stamp of designated billing

office.

Evidence Goods Tendered & Services Rendered Acknowledgement Date

(MDSE DEL): SF 1034 Certifying Officer date.

Finalized Acceptance (MDSE ACCPT): SF 1034 Certifying Officer date.

Amounts Payable: As stipulated in Federal Court order, Comptroller General Decision, or settlement

agreement.

Voucher Preparation: The Contracting Officer prepares an SF 1034. The following data must be includ-

ed: the payee’s name and either the Data Universal Numbering System (DUNS) number, either Commer

ial and Government Entity (CAGE) code, or NATO Commercial and Government Entity (NCAGE) code. If

the Non-Federal entity is a foreign entity doing business with DoD not in U.S. dollars; the payee’s name

and mailing address. See page 151 of this Guidebook for general instructions.

Voucher Support: A copy of the Comptroller General decision, along with a statement of costs incurred

and approved by the contracting officer.

Condition for Payment: As stated in Federal Court order, Comptroller General decision, or settlement

agreement.

pon receipt of the SF 1034 claiming payment, the Certifying Officer reviews the voucher for propriety

and, if proper, certifies the voucher. The SF 1034 must cite the payee’s name, TIN or Employee Identifica-

ion Number (EIN), mailing address, and banking information for EFT.

Not Payable: Amounts claimed but not authorized in Federal Court order, Comptroller General decision,

or settlement agreement.

Appropriations: As stated in the agreement or obligation document.

tandard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

opriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

ayment must be made from the funds of the activity funding the contract.

ARCV Apprehension Reimbursements and Confinement Costs

Reimbursement Type

Non-Federal entity payment

Short Description: Reimbursements for the apprehension and return of prisoners, deserters, and military

members absent without leave.

Description: Under 10 USC 956, certain amounts are authorized and paid for the apprehension, deten-

tion, and return to military control of prisoners, deserters, and military members absent without leave.

Payments include reimbursement for actual expenses (up to specified limits). In addition, payments are

authorized for the reimbursement of civil authorities for the cost of subsistence furnished to military per

sonnel

placed in their custody for safe-keeping at the request of military authorities.

Examples: Actual expenses for which reimbursement may be made, if considered justifiable and reim-

bursable by the commanding officer, include:

Taxicab, bus fare, or mileage at the per-mile rate established by the Joint Travel Regulation for a privately

owned conveyance when travel is performed by either a citizen or officer and prisoner, or a round trip from

either place of apprehension or civil police headquarters to place of return to military control.

Meals furnished to the member for which the cost was assumed by the apprehending person or agency

representative.

Telephone or telegraph communication costs.

Damage to property of the apprehending person or agency if caused directly by the member during his or

her apprehension, detention, or delivery.

Such other reasonable and necessary expenses incurred in actual apprehension, detention, or delivery.

Authority

10 USC 956

10 USC 7214

Deserters, prisoners, members ab-

sent without leave: expenses and

rewards

Apprehension of deserters and

prisoners; operation of shore patrols

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Cert

ified SF 1034; binding agreement with an agency, person, or busi

ness c

oncern; or approved purchase or entitlement authorization and

certification of funds.

Payment Request Docu-

ments

SF 10

34 certified by Certifying Officer external to payment office (see

DoD FMR Volume 5, Chapter 5).

Supporting Documents (re-

tained by Certifying Officer)

1. Pr

oof of apprehension documented on DD Form 553,

Desert-

er/Absentee Wanted by the Armed Forces, or a certificate from the or-

ganization of absentee, or written notification from military or Federal

law enforcement officials stating that the absentee’s return to military

control was desired. 2. An itemized statement of allowable expenses.

Required Dates Invoice Submitted Date (Invoice Date): Date of DD Form 553, SF

1034 or electronic equivalent.

Invoice Received Date (INV RCVD): Date stamp of designated billing

office/receipt of prisoner return date.

Evidence Goods Tendered & Services Rendered Acknowledge-

ment Date (MDSE DEL): SF 1034 Certifying Officer date.

Finalized Acceptance (MDSE ACCPT): SF 1034 Certifying Officer

date.

Amounts Payable: Reimbursement for actual expenses. When a reward has not been offered or when

conditions for payment of a reward otherwise cannot be met, reimbursement, not to exceed $75, may be

made to any person or entity for actual expenses incurred in the apprehension, detention, or delivery to

military control of an absentee or deserter. If two or more persons or entities join in performing these ser

ices, payment may be made jointly or separately, but the total payment or payments may not exceed

$75.

Voucher Preparation: An SF 1034 is prepared by the activity to which the apprehended member was

released. The following data must be shown on the voucher:

The payee’s name, Taxpayer Identification Number (TIN), and mailing address; the military appropriation

of the parent military service of the person apprehended; and the banking information for EFT, DUNS

number, CAGE code, or NCAGE code.

he apprehended member’s name, Social Security Number (SSN), organization from which the appre-

hend

ed member was absent, and the date and place at which military authorities resumed control.

statement that the payee apprehended and detained, or apprehended and delivered, the member. See

page 151 of this Guidebook for general instructions.

Condition for Payment: Before a reimbursement is payable, a notification must be issued for the return

to military control of the absentee, deserter, or escaped military prisoner. Receipt of DD Form 553, De-

erter/Absentee Wanted by the Armed Forces, oral or written communication from military or Federal law

enforcement officials, or entering the individual’s name in the National Crime Information Center, consti

tut

es notification.

Not Payable: Reimbursement will not be made for:

Lodging at nonmilitary confinement facilities.

Transportation performed by the use of official Federal, state, county, or municipal vehicles.

Personal services of the apprehending, detaining, or delivering person or agency.

ctual expenses for the same apprehension and detention or delivery for which a reward has been paid.

Payment of actual expenses will be made in accordance with the expenses cited in the “Examples” sec-

tion of this template except when an itemized statement of costs approved by the Commanding Officer or

Provost Marshall is required and notice of DD Form 553 or other form is not required.

Appropriations: As stated in the agreement or obligation document.

tandard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

opriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

ARWV Apprehension Rewards

Reimbursement Type

Non-Federal entity payment

Short Description: Payment of rewards for apprehension and return of U.S. Military prisoners, deserters,

and members absent without leave.

Description: Under 10 USC 956, rewards are authorized and paid for the apprehension, detention, and

return to military control of U.S. Military prisoners, deserters, and members absent without leave.

amples:

A reward paid for the apprehension and delivery, to military control, of a member who is absent

without leave.

Authority

10 USC 956

10 USC 7214

Deserters, prisoners, members

absent without leave: expenses

and rewards

Appre

hension of deserters and

prisoners; operation of shore pa

tro

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Cert

ified SF 1034; binding agreement with an agency, person, or busi

ness c

oncern; or approved purchase or entitlement authorization and

certification of funds.

Payment Request Docu-

ments

SF 10

34 certified by Certifying Officer external to payment office (see

DoD FMR Volume 5, Chapter 5).

Supporting Documents (re-

tained by Certifying Officer)

Proof

of apprehension documented on DD Form 553, Desert

er/A

bsentee Wanted by the Armed Forces, or a certificate from the or

ganiz

ation of absentee, or written notification from military or Federal

law enforcement officials stating that the absentee’s return to military

control was desired.

Required Dates Invoice Submitted Date (Invoice Date): Date of SF 1034 or electronic

equivalent.

Invoice Received Date (INV RCVD): Date stamp of designated billing

office.

Evi

dence Goods Tendered & Services Rendered Acknowledge

men

t Date (MDSE DEL): SF 1034 Certifying Officer date.

Fin

alized Acceptance (MDSE ACCPT): SF1034 Certifying Officer

date.

Amounts Payable: A reward of $50 is paid for apprehension and detention until military authorities as-

sume physical control of the member. A reward of $75 is paid for the apprehension and delivery of the

member to military control.

Voucher Preparation: An SF 1034 is prepared by the activity to which the apprehended member was

released. The following data must be shown on the voucher:

The payee’s name, TIN, mailing address; the military appropriation of the parent military service of the

person apprehended; and the banking information for EFT, DUNS number, CAGE code, or NCAGE code.

The apprehended member’s name and SSN, the organization from which the apprehended member was

absent, and the date and place at which military authorities resumed control.

A statement that the payee apprehended and detained, or apprehended and delivered, the member. See

page 151 of this Guidebook for general instructions.

Condition for Payment: Before a reward is payable, there must be a notification issued for the return to

military control of the absentee, deserter, or escaped military prisoner. Receipt of DD Form 553, Deserter/

Absentee Wanted by the Armed Forces, oral or written communication from military or Federal law en-

orcement officials, or entering the individual’s name in the National Crime Information Center, constitutes

notification.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the agreement or obligation document.

tandard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

opriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

ATTV

Attorney Fees (Including judgments and settlements paid to the

attorney.)

Reimbursement Type

Non-Federal entity payment

Short Description: Payment of attorney fees and other expenses awarded by a court, arbitrator or ad-

ministrative board to the party prevailing in a civil action against DoD.

Description: The Equal Access to Justice Act (EAJA) (5 USC 504 and 28 USC 2412) authorizes payment

of attorney fees and other expenses incurred by the prevailing party (other than the United States) in civil

actions and administrative proceedings. The party prevailing against DoD in adversary adjudication or in a

court action may obtain an award of attorney fees and other expenses incurred in connection with the

proceeding.

Examples: Attorney fees may be awarded pursuant to any of the following:

A no-fault settlement agreement

An informal adjustment

The Merit Systems Protection Board (MSPB)

An arbitrator

A Federal Court

The Equal Employment Opportunity Commission (EEOC)

Other appropriate authority.

Other expenses may include those for expert witnesses and for any study, analysis, engineering report,

test, or project necessary for the preparation of the prevailing party’s case.

Authority

5 USC 504 and 28 USC 2412

Equal Access to Justice Act

Tax Withholding

N/A FITW FICA State (Must name state)

The pay

ment of attorney fees to or on behalf of the complainant is taxa

ble t

o the complainant.

Tax Reporting

N/A W-2 IRS Form 1099

If the payment is made to both the attorney and the complainant, or to

just the attorney, two 1099s will be issued for the payment.

Prompt Pay Interest?

Yes

No (70 Comp. Gen. 664 (August 5, 1991))

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Court

order, settlement agreement, or order of an arbitrator or other ap

propri

ate authority.

Payment Request Docu-

ments

SF 10

34 certified by Certifying Officer external to payment office (see

DoD FMR Volume 5, Chapter 5).

Supporting Documents (re-

tained by Certifying Officer)

Invoi

ce, court order, settlement agreement, or order of an arbitrator or

other appropriate authority.

The application for payment must be supported when required by an

itemized statement from the attorney, agent, or expert witness stating

the actual time spent and the rate at which fees and other expenses

were computed.

Required Dates Invoice Submitted Date (Invoice Date): Date of SF 1034 or electronic

equivalent.

Invoice Received Date (INV RCVD): Date stamp of designated billing

office.

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): SF 1034 Certifying Officer date.

Finalized Acceptance (MDSE ACCPT): SF 1034 Certifying Officer

date.

Amounts Payable: Payment is to be made in the amount approved by the court order, settlement

agreement, order of an arbitrator, or other appropriate authority.

Voucher Preparation: An SF 1034, clearly stating to whom the payment is to be made (individual attor-

ney or the law firm) is prepared by the legal office representing the activity against which the plaintiff was

awarded the judgment. See page 151 of this Guidebook for general instructions.

Condition for Payment: In adversary adjudications, application for the amount sought must be submitted

to the DoD activity involved within 30 days of final disposition in the adversary adjudication (5 USC 504).

In court actions, the application for an award of attorney fees and other expenses must be submitted to

the court within 30 days of final judgment in the action (28 USC 2412).

Upon receipt of the SF 1034 claiming payment, the Certifying Officer reviews the voucher for propriety

and, if proper, certifies the voucher. On the SF 1034, cite the payee’s name, TIN/Employer Identification

Number (EIN), mailing address, and banking information for EFT.

Not Payable: Attorney or agent fees in excess of $125 per hour unless the agency determines that an

increase in the cost of living or a special factor, such as the limited availability of qualified attorneys or

agents for the proceedings involved, justifies a higher fee (5 USC 504 (b)(1)(A)(ii)).

Appropriations: As stated in the agreement or obligation document.

tandard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

opriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting.)

he Department of Justice (DOJ), in most cases, is the Federal agency designated to represent DoD in

litigation. DOJ is funded to make payments of properly awarded attorney fees. (Fees awarded in discrimi

nat

ion cases are exceptions.) Attorney fees awarded by a court of competent authority are normally paid

by DOJ from its permanent appropriation. If such fees are not payable from this appropriation, DOJ will

provide guidance on a case-by-case basis. Attorney fees and other expenses awarded claimants under

the Equal Access to Justice Act are paid from funds available to the DoD activity at the time at which the

award is made.

BANV Government Card Services

Reimbursement Type

Non-Federal entity payment

Short Description: Payment of Centrally Billed Accounts (CBAs) and Unit Billed Accounts used to make

travel arrangements.

Description: A CBA is a Government Travel Charge Card (GTCC) issued to a DoD activity. CBAs are is-

sued to make travel arrangements and must be used in lieu of issuing a Government Transportation Re-

quest (SF 1169) for payment purposes. CBAs are issued for the following purposes:

Transportation Accounts. Transportation GTCC accounts (CBAs) are issued to DoD activities for use in

purchasing transportation, including airline tickets, bus tickets, and rail tickets. Transportation accounts will

be used when a traveler has not been issued an Individually Billed Account (IBA) or is exempt from manda

tory us

e of the GTCC.

Unit Travel Charge Cards. DoD Components may use unit travel charge cards for group travel require-

ments only when it is cost effective, in the best interest of the mission, and authorized by a Component

Program Manager (CPM). Categories of travelers whose travel expenses may be charged to unit travel

charge cards include, but are not limited to, new recruits and employees who do not yet have IBAs, prison

ers, D

oD group travelers, and foreign nationals participating in support of official DoD sponsored programs

or activities.

Examples: Military Entrance Processing Station uses a CBA to purchase lodging and transportation for

potential recruits.

Authority

DOD FMR, Volume 9, Chapter 3

Department of Defense Government

Travel Charge Card (GTCC)

(11) Tax Withholding (appli-

cable to employees)

N/A FITW FICA State (Must name state)

(12) Tax Reporting

N/A W-2 IRS Form 1099

(13) Prompt Pay Interest?

Yes No

(14) Cash Management Rule

Pay as soon as possible. Purchase Card billing statements should be

paid as soon as administratively possible when the rebate offered is

greater than the cost of funds as defined in Title 5, CFR Subpart 1315.8.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

(15) Obligating Documents

Certi

fied SF 1034, authorized obligation documents specific to their ser

vice/age

ncy or GSA or DoD forms specific for authorization of a claim that

contains the certification of funds availability for the intended purpose.

For obligations see DoDFMR Volume 3, Chapter 8.

(16) Payment Request Doc-

uments

SF 1034 c

ertified by Certifying Officer external to payment office (see

DoDFMR Volume 5, Chapter 5).

(17) Supporting Documents

(retained by Certifying Of

ficer

)

Invoice, binding agreement, receipts, and approved purchase or entitle-

ment authorization and certification of funds document.

(18) Required Dates Invoice Submitted Date (Invoice Date): Invoice date (use prepared date

of SF 1034 if invoice date is missing)

Invoice Received Date (INV RCVD): Date stamp of designated billing

office (use invoice date if the date stamp is missing).

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): Date of delivery or service indicated on SF 1034 or

use invoice date if delivery date is not entered on SF 1034.

Finalized Acceptance (MDSE ACCPT): Date of acceptance indicated

on SF 1034 or use invoice date if acceptance date is not entered on the

/SF 1034.

(19) Amounts Payable: Approving Officials may approve payment for reasonable costs that are support-

ed by receipts/invoices.

(20) Voucher Preparation: See page 151 of this Guidebook for general instructions.

(21) Condition for Payment: Approval for payment by the Certifying Officer.

(22) Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimburse-

ment and certified which exceed established limits.

(23) Appropriations: As stated in the Agreement or obligation document.

(24) Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all

appropriation data should reflect the SFIS as outlined in the SFIS Matrix.

Also depending on system, the

legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

BLLV Billeting

Reimbursement Type

Non-Federal entity payment

Short Description: Payment of lodging costs to installation billeting offices.

Description: Payment of lodging costs to installation billeting offices when lodging is provided in kind.

Examples: Reserve Component personnel in an Inactive Duty Training (IDT) status at unit of assignment

Authority

DODI 1015.12

JTR, Chapter 7, Part K

Lodging Program Resource Man-

agement

Joint Federal Travel Regulation

(11) Tax Withholding (appli-

cable to employees)

N/A FITW FICA State (Must name state)

(12) Tax Reporting

N/A W-2 IRS Form 1099

(13) Prompt Pay Interest?

Yes

(14) Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

(15) Obligating Documents

Cert

ified SF 1034, authorized obligation documents specific to their ser

vic

e/agency or GSA or DoD forms specific for authorization of a claim that

contains the certification of funds availability for the intended purpose.

For obl

igations see DoDFMR Volume 3, Chapter 8.

(16) Payment Request Doc-

uments

SF 10

34 certified by Certifying Officer external to payment office (see

DoDFMR Volume 5, Chapter 5).

(17) Supporting Documents

(retained by Certifying Of

cer)

Invoice, binding agreement, receipts, and approved purchase or entitle-

ment authorization and certification of funds document.

(18) Required Dates Invoice Submitted Date (Invoice Date): Invoice date (use prepared date

of SF 1034 if invoice date is missing)

Invoice Received Date (INV RCVD): Date stamp of designated billing

office (use invoice date if the date stamp is missing).

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): Date of delivery or service indicated on SF 1034 or

use invoice date if delivery date is not entered on SF 1034.

Finalized Acceptance (MDSE ACCPT): Date of acceptance indicated

on SF 1034 or use invoice date if acceptance date is not entered on the

/SF 1034.

(19) Amounts Payable: Approving Officials may approve payment for reasonable costs that are support-

ed by receipts/invoices.

(20) Voucher Preparation: See page 151 of this Guidebook for general instructions.

(21) Condition for Payment: Approval for payment by the Certifying Officer.

(22) Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimburse-

ment and certified which exceed established limits.

(23) Appropriations: As stated in the Agreement or obligation document.

(24) Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all

appropriation data should reflect the SFIS as outlined in the SFIS Matrix.

Also depending on system the

legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

CHCV Child Care (Non-Contractual)

Reimbursement Type

Non-Federal entity payment

Short Description: Payments to individuals for providing non-contractual childcare services.

Description: Payments to individuals for providing non-contractual reimbursement for childcare services,

including expenses associated with various military programs. All other types of childcare services are

contracted.

Examples: Payments to individuals for providing non-contractual childcare services.

Authority

10 USC 1798

Child care services and youth pro-

gram services for dependents: fi-

nancial assistance for providers

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes No

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

ertified SF 1034; binding agreement with an agency, person, or busi

nes

s concern; or approved purchase or entitlement authorization and

certification of funds.

Payment Request Docu-

ments

F 1034 certified by Certifying Officer external to payment office (see

DoD FMR Volume 5, Chapter 5).

Supporting Documents (re-

tained by Certifying Officer)

nvoice, binding agreement, receipts, and approved purchase or entitle-

ent authorization and certification of funds document.

Required Dates Invoice Submitted Date (Invoice Date): Date of SF 1034 or electronic

equivalent.

Invoice Received Date (INV RCVD): Date stamp of designated billing

office.

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): SF 1034 Certifying Officer date.

Finalized Acceptance (MDSE ACCPT): SF 1034

Certifying Officer

date.

Amounts Payable: Approving Officials may approve payment for reasonable amounts that are supported

by receipts/invoices.

Voucher Preparation: See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits. Fee assistance amounts vary by program. For many pro-

grams, fee assistance will be based on family income and provider rate.

Appropriations: As stated in the agreement or obligation document.

tandard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

opriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

CLTV Civilian Clothing Allowance

Reimbursement Type

Non-Federal entity payment

Generally may be more appropriate for payment by GPC or contract.

Short Description: Allowance for civilian employee job-related clothing or uniforms.

Description: Civilian uniform allowances. Payments for clothing allowances approved for civilians to com-

plete job-related functions and for civilian uniform allowances. (See DoDI 1400.25 for annual limitations).

Examples: Fire fighters, security personnel.

Authority

10 USC 1593

5 USC 7903

DoD Instruction 1400.25,

Volume 591

Uniform allowance: civilian employ-

ees

otective clothing and equipment

DoD Civilian Personnel Man-

agement System: Uniform Al-

lowance Rates for DoD

Civilian Employees

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes No

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Cer

tified SF 1034; binding agreement with an agency, person, or busi

ness

concern; or approved purchase or entitlement authorization and

certification of funds.

Payment Request Docu-

ments

1034 certified by Certifying Officer external to payment office (see

DoD FMR Volume 5, Chapter 5).

Supporting Documents (re-

tained by Certifying Officer)

Inv

oice, binding agreement, receipts, and approved purchase or entitle

ment

authorization and certification of funds document.

Required Dates Invoice Submitted Date (Invoice Date): Invoice date (use prepared date

of SF 1034 if invoice date is missing).

Invoice Received Date (INV RCVD): Date stamp of designated billing

office (use invoice date if the date stamp is missing).

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): Date of delivery or service indicated on SF 1034.

Finalized Acceptance (MDSE ACCPT): Date of acceptance indicated

on SF 1034.

Amounts Payable: Approving Officials may approve payment for reasonable amounts that are supported

by receipts/invoices.

Voucher Preparation: See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the agreement or obligation document.

Standard Financial Information Structure (Civilian): In an effort to achieve compliance with DoD’s BEA,

all appropriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on sys-

tem the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-

Accounting, Budget Activity, and Period of Availability, and/or Legacy Reporting.)

The payment will be charged to the same appropriation and subsidiary accounting data normally charged

for the salary of the personnel concerned.

CONV Contingency Funds for Entertaining Dignitaries

Reimbursement Type

Non-Federal entity payment

Short Description: Payments for Official Representation Using Contingencies Funds

Description: Payments for official representation by local commanders or other official authorized pur-

poses using contingency funds.

Examples: Entertainment of dignitaries

Authority

DoDI 7250.13

Use of Appropriated Funds for Offi-

cial Representation Purposes

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes No

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

ertified SF 1034; binding agreement with an agency, person, or busi

nes

s concern; or approved purchase or entitlement authorization and

certification of funds.

Payment Request Docu-

ments

F 1034 certified by Certifying Officer external to payment office (see

DoD FMR Volume 5, Chapter 5).

Supporting Documents (re-

tained by Certifying Officer)

ll expenditures of contingency funds for official representation specifi

ally must be approved before the event by the applicable commander or

designee. Such approvals must be of formal record and, at a minimum,

indicate the purpose, number of guests, and estimated cost.

Required Dates Invoice Submitted Date (Invoice Date): Date of SF 1034 or electronic

equivalent.

Invoice Received Date (INV RCVD): Date stamp of designated billing

office.

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): SF 1034 Certifying Officer date.

Finalized Acceptance (MDSE ACCPT): SF 1034 Certifying Officer date.

Amounts Payable: Approving Officials may approve payment for reasonable amounts that are supported

by receipts/invoices.

Voucher Preparation: Payments are made on an SF 1034 and certified or approved by the commander

or designee. As an alternative, the commander or designee may submit a properly certified statement with

supporting documentation to the disbursing office for preparation and certification of the payment voucher.

See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the agreement or obligation document

tandard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

opriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

DEMV Demurrage

Reimbursement Type

Non-Federal entity payment

Short Description: Freight payments to a local or short-haul carrier whose vehicle or vessel is delayed by

failure to load/unload the freight within the time allowed.

Description: Payments for failure to load/unload freight within time allowed. If payable by the DoD-

approved third-party payment service for transportation or under a contract, this should not be handled as

a miscellaneous payment.

Examples: Government unforeseen delays for loading or unloading carrier/vessel shipments.

Authority

FAR 47.208-1

DFARS 247.271-3

Report of Shipment—Advance no-

tice

ontracts for Transportation or for

Transportation Related Services—

Solicitation provisions, schedule

formats, and contract clauses

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Certified SF 1034.

Payment Request Docu-

ments

F 1034 certified by Certifying Officer external to payment office (see

DoD FMR Volume 5, Chapter 5).

Supporting Documents (re-

tained by Certifying Officer)

nvoice, binding agreement, receipts and approved purchase or entitle-

ent authorization and certification of funds document.

Required Dates Invoice Submitted Date (Invoice Date): Date of SF 1034.

Invoice Received Date (Invoice RCVD): Date of SF 1034.

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): SF 1034 evidenced by authorized Certifying Officer

signature.

inalized Acceptance (MDSE ACCPT): SF 1034 evidenced by author

zed Certifying Officer signature.

Amounts Payable: Certifying Officers may approve and certify payment for amounts that are supported

by receipts/invoices.

Voucher Preparation: See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer and supporting documents.

Not Payable: Payments to long-haul carriers and amounts not supported by supporting documentation.

Appropriations: As stated in the agreement or obligation document

tandard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap

opriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

EEOV

Non-Federal Employee EEO Payments

Reimbursement Type

Non-Federal payment

Short Description: Payments for Non-Federal employees related to judgments and settlements.

Description: Payment for settlement agreements may include compensatory damages as well as costs

incurred in processing the complaint.

Examples: Costs incurred in class action lawsuit settlements or other judgment expenses.

Authority

5 CFR 1201

29 CFR Chapter XIV

Merit Systems Protection Board

Equal Employment Opportunity

Commission

Tax Withholding (applicable

to employees)

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

If the payment is made directly to the complainant, the payment also

must be reported on Forms 1099-MISC

(1099 box 3).

Prompt Pay Interest?

Yes

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Settlement agreement, Federal court order, or Federal administrative

order.

Payment Request Docu-

ments

F 1034

is required to each payee and certified by Certifying Officer ex-

ternal to payment office (see DODFMR Volume 5, Chapter 5).

Supporting Documents (re-

tained by Certifying Officer)

ettlement agreement; Settlement agreements must state what the pay

ent represents; e.g., compensatory damages.

Required Dates Invoice Submitted Date (Invoice Date): Invoice date (use prepared date

of SF 1034

if invoice date is missing).

Invoice Received Date (INV RCVD): Date stamp of designated billing

office (use invoice date if the date stamp is missing).

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): Date of delivery or service indicated on SF 1034.

Finalized Acceptance (MDSE ACCPT): Date of acceptance indicated

on SF 1034.

Amounts Payable: As stipulated in the settlement agreement, court order, or administrative order.

Voucher Preparation: After review and approval of the award letter by the legal counsel, prepare an SF

1034, supported by the award letter and approval, made jointly payable to the complainant. Requests to

make actual payments are initiated by the EEO manager of the legal office. A separate SF 1034 must be

issued for each person receiving payment. The SF 1034 must indicate whether the payment is taxable and

which portion. The SF 1034 must contain the TIN, formal claimant’s name (e.g., “Robert W. Smith” rather

than “Bob Smith”) and the mailing address or EFT information.

Condition for Payment: As stated in the settlement agreement, court order, or administrative order. The

chief EEO manager reviews and approves all EEOC billings and any related SF 1034

s before payment by

the disbursing office.

Not Payable: Amounts claimed but not authorized in the settlement agreement, court order, or administra-

tive order.

Appropriations:

Standard Financial Information Structure (Military): In an effort to achieve compliance with DoD’s BEA,

all appropriation data should reflect the SFIS as outlined in the SFIS Matrix.

All costs and expenses associated with these complaints are funded by the activity where the alleged dis-

crimination took place, using operating funds current at the time the services are requested. The EEOC will

bill this activity for any authorized and required expenses. Cite local operating funds current when the em-

ployee is notified of the amount payable on the claim for cost. In addition, rules under 29 CFR 1614

for

reinvestigations that became effective on 1 October 1992 may apply. Interest payments (when permitted

by statute) are to be charged to funds current when the award is made. The rate used is established by the

Internal Revenue Service (IRS). Note: This IRS rate is not the same as that used for interest under the

Prompt Payment Act.

EMSV Express Mail Service, Vendor

Reimbursement Type

Non-Federal payment

Generally may be more appropriate for payment by GPC

Short Description: Payments for Express Mail When GPC Not Accepted.

Description: Payment for Express mail associated to official business. Note: DOD FMR Volume 10,

Chapter 16, Paragraph 160703 mandates either GPC or a third party electronic payer system (i.e.

SYNCADA) be used for small package shipments. This code should only be used when these methods

are unavailable.

Examples: Small package delivery services for FEDEX, UPS, DHL.

Authority

DoD Directive 4525.6-M C7.2

DoD FMR Volume 10, Chapter 16

GSA Schedule

Department of Defense Postal

Manual

Payment for Postal Services and

Small Package Delivery Costs

Tax Withholding (applicable

to employees)

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Certified SF 1034;

binding agreement with an agency, person, or busi-

ness; or approved purchase or authorization and certification of funds.

Payment Request Docu-

ments

F 1034

certified by Certifying Officer external to payment office (see

DODFMR Volume 5, Chapter 5).

Supporting Documents (re-

tained by Certifying Officer)

Inv

oice or receipt.

Required Dates

Invoice Submitted Date (Invoice Date): Invoice date (use prepared date

of SF 1034

if invoice date is missing).

Invoice Received Date (INV RCVD): Date stamp of designated billing

office (use invoice date if the date stamp is missing).

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): Date of delivery or service indicated on SF 1034.

Finalized Acceptance (MDSE ACCPT): Date of acceptance indicated

on SF 1034.

Amounts Payable: Approving officials may approve payment for reasonable costs that are supported by

receipts/invoices

Voucher Preparation: See page 151 of this Guidebook for general instructions.

Condition for Payment: Approval for payment by the certifying officer.

Not Payable: Amounts invoiced but not certified.

Appropriations:

Standard Financial Information Structure (Military): In an effort to achieve compliance with DoD’s BEA,

all appropriation data should reflect the SFIS as outlined in the SFIS Matrix.

EWIV Expert Witness Fee

Reimbursement Type

Non-Federal entity payment

Short Description: Payment of fees to Non-Federal individuals called upon to provide expert testimony or

provide specialized information relevant to the case being adjudicated.

Description: Expert Witness Fees apply to Non-Federal employees who are paid fees other than travel

and transportation allowance and witness attendance fees while serving as an expert witness in legal pro-

eedings. These payments must be vendor payments and not processed through an alternate entitlement

system (i.e., Travel Pay).

Examples: A Non-Federal employee subpoenaed for any legal proceedings to provide expert testimony

(i.e., forensic experts, chemists, toxicologists, qualified physicians); approved by a convening authority to

testify at court-martials or similar legal proceedings.

Authority

28 USC 2412 Costs and fees

(11) Tax Withholding (appli-

cable to employees)

N/A FITW FICA State (Must name state)

(12) Tax Reporting

N/A W-2 IRS Form 1099

(13) Prompt Pay Interest?

Yes No

(14) Cash Management Rule

ay as soon as possible. Pay by day 30 from the Finalized Ac

eptance (MDSE ACCPT) date.

(15) Obligating Documents

ertified SF 1034, authorized obligation documents specific to their ser

ice/agency or GSA or DoD forms specific for authorization of a claim that

contains the certification of funds availability for the intended purpose.

or obligations see DoDFMR Volume 3, Chapter 8.

(16) Payment Request Doc-

uments

F 1034 certified by Certifying Officer external to payment office (see

DoDFMR Volume 5, Chapter 5).

(17) Supporting Documents

(retained by Certifying Of-

ficer)

Invoice, binding agreement, receipts, and approved purchase or entitle-

ment authorization and certification of funds document.

(18) Required Dates Invoice Submitted Date (Invoice Date): Invoice date (use prepared date

of SF 1034 if invoice date is missing)

Invoice Received Date (INV RCVD): Date stamp of designated billing

office (use invoice date if the date stamp is missing).

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): Date of delivery or service indicated on SF 1034 or

use invoice date if delivery date is not entered on SF 1034.

Finalized Acceptance (MDSE ACCPT): Date of acceptance indicated

on SF 1034 or use invoice date if acceptance date is not entered on the

/SF 1034.

(19) Amounts Payable: Approving Officials may approve payment for reasonable costs that are support-

ed by receipts/invoices.

(20) Voucher Preparation: See page 151 of this Guidebook for general instructions.

(21) Condition for Payment: Approval for payment by the Certifying Officer.

(22) Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimburse-

ment and certified which exceed established limits.

(23) Appropriations: As stated in the Agreement or obligation document.

(24) Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all

appropriation data should reflect the SFIS as outlined in the SFIS Matrix.

In addition, depending on sys-

tem, the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-

Accounting, Budget Activity, and Period of Availability, and/or Legacy Reporting).

DSSV

Contingency Funds for Investigative Expenses and Confidential

and Non-Confidential Military Purposes

Reimbursement Type

Non-Federal entity payment

Short Description:

Payments of expenses for non-confidential or classified and confidential military inves-

tigations.

Description: Payments generally are for confidential military purposes and include miscellaneous ex-

penses for investigations.

Examples: Payments to the Criminal Investigative Organizations for use as part of criminal and/or under-

cover operations and payments to local governments for transcripts, court records, photographs, etc. The

DSS Headquarters provides the servicing entitlement office its accounting classification for reimburse-

ents. Such authority will be cited on the claim for reimbursement

Authority

DSS Headquarters

Executive Order 12829

10 USC 127

10 USC 422

DoD Directive 5105.42

Army Regulation 20-1

Authority will be cited on the claim

for reimbursement.

National Industrial Security Program

mergency and extraordinary ex

pens

se of Funds for Certain Incidental

Purposes

Defense Security Service (DSS)

Inspector General Activities and

Procedures

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Certified SF 1034 for non-classified investigation expenses. The

281 will be used for reimbursement of expenses related to classified or

confidential military investigations; binding agreement with an agency,

person, or business concern; or approved purchase or entitlement au-

horization and certification of funds.

Payment Request Docu-

ments

F 1034 certified by Certifying Officer external to payment office (see

DoD FMR Volume 5, Chapter 5).

Supporting Documents (re-

tained by Certifying Officer)

eceipts to support non-classified expenses or classified or confidential

investigation expenses. The DD Form 281, Voucher for Emergency or

Extraordinary Expense Expenditures, must be used for expenses involv

ng classified or confidential military purposes.

Required Dates Invoice Submitted Date (Invoice Date): Date of SF 1034 or electronic

equivalent.

Invoice Received Date (INV RCVD): Date stamp of designated billing

office.

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): SF 1034 Certifying Officer date.

Finalized Acceptance (MDSE ACCPT): SF 1034 Certifying Officer date.

Amounts Payable: Approving Officials may approve payment for reasonable amounts that are supported

by receipts/invoices.

Voucher Preparation: See Page 151 of this guidebook for general instructions. Payments are normally

made on a DD Form 281. Exceptions are processed on other appropriate voucher forms. The original of all

vouchers such as DD Form 281, SF 1034, and SF 1080, except for collection and correction vouchers, are

returned to the originator. The original voucher and supporting documents are retained by designated In-

telligence Contingency Fund (ICF) Managers. The vouchers are prepared in original and four copies using

the applicable form. All other supporting documents are retained by the originating office.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified, amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the agreement or obligation document

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

propriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

FIMV Funeral, Internment, and Mortuary Expenses

Reimbursement Type

Non-Federal entity payment

Short Description: Mortuary expense for deceased personnel

Description: Payment for the services and expenses associated with the care and disposition of de-

ceased personnel, or related expenses incurred by next of kin. Specific service regulations authorize and

prescribe the services and expenses for the care and disposition of deceased personnel.

Examples: Primary expenses for active-duty military can be provided under contract with a local mortuary.

Payments for secondary expenses, such as the services, supplies, transportation, and expenses incurred

by the next of kin, may be assigned to a mortuary or made, as reimbursements of expenses incurred, di

rectly to the individual.

Authority

10 USC 1482

Army Regulation 600-25

Army Regulation 600-8-1

Air Force Instruction 34-242

DoDD 1300.22E

DoDI 1300.15

DoDI 1344.08

DoDD 4515.13-R

Expenses incident to death

alutes, Honors, and Visits of Cour

esy

rmy Casualty Program

Mortuary Affairs Program

Mortuary Affairs Policy

Military Funeral Support

Interment Allowance for Deceased

Military Personnel

Air Transportation Eligibility

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

(However, secondary expenses paid directly to next of kin are neither

reportable nor taxable.)

Prompt Pay Interest?

Yes No

(

However, not when treated as a payment of claim. See “FIME” for in-

ormation on “next of kin” claims)

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Secondary expenses should be paid immediately. These payments,

whether assigned or not, should be expedited and not delayed. Payment

of secondary expenses should be treated as payment of a claim.

Obligating Documents

ertified SF 1034; binding agreement with an agency, person, or busi

nes

s concern; or approved purchase or entitlement authorization and

certification of funds.

Payment Request Docu-

ments

F 1034 certified by Certifying Officer external to payment office (see

DoD FMR Volume 5, Chapter 5).

Supporting Documents (re-

tained by Certifying Officer)

Receipts and DD Form 1300, Report of Casualty.

Required Dates Invoice Submitted Date (Invoice Date): Date of SF 1034 or electronic

equivalent.

Invoice Received Date (INV RCVD): Date stamp of designated billing

office.

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): SF 1034 Certifying Officer date.

Finalized Acceptance (MDSE ACCPT): SF 1034 Certifying Officer date.

Amounts Payable: Approving Officials may approve payment for reasonable amounts that are supported

by receipts/invoices.

Voucher Preparation: See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the agreement or obligation document

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

propriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

FLPV Fees, Licenses, Permits (Does not include MIPRs.)

Reimbursement Type

Non-federal entity payment

Generally may be more appropriate for payment by GPC.

Short Description: Payments for permits and other official documents/requirements.

Description: Payments for permits and other official documents usually related to local, state or Federal

requirements.

Examples: Environmental Protection Agency (EPA) permit (although this is intra-governmental, it may

require handling as a Non-Federal entity payment in exceptional circumstances), and hunting and fishing

licenses for game wardens (where we pay direct rather than reimbursing employees).

Authority

DoDI 4715.6

Environmental Compliance

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes

No (PPA Interest does not apply – not contractual)

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents:

Cer

tified SF 1034; binding agreement with an agency, person, or busi

ness

concern; or approved purchase or entitlement authorization and

certification of funds.

Payment Request Docu-

ments:

1034 certified by Certifying Officer external to payment office (see

DoD FMR Volume 5, Chapter 5).

Supporting Documents (re-

tained by Certifying Officer)

Inv

oice, binding agreement, receipts, and approved purchase or entitle

ment

authorization and certification of funds document.

Required Dates Invoice Submitted Date (Invoice Date): Invoice date (use prepared

date of SF 1034 if invoice date is missing).

Invoice Received Date (INV RCVD): Date stamp of designated billing

office (use invoice date if the date stamp is missing).

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): Date of delivery or service indicated on SF 1034.

Finalized Acceptance (MDSE ACCPT): Date of acceptance indicated

on SF 1034.

Amounts Payable: Approving Officials may approve payment for reasonable costs that are supported by

receipts/invoices.

Voucher Preparation: See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the agreement or obligation document.

Sta

ndard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap

propr

iation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

GFTV Gifts and Speaker Fees

Reimbursement Type

Non-Federal entity payment

Generally may be more appropriate for payment by GPC.

Short Description: Payment for expenses associated with the purchase of an official gift or speaking fees

paid to individuals outside the government.

Description: Payment for expenses associated with the purchase of an official gift, including speaking

fees paid to individuals outside the government. To avoid excessive payment of honoraria, the Deputy

Secretary of Defense has established a policy that honoraria amounts greater than $2000 must be ap-

proved by the next higher organizational echelon. Such approvals shall be in accordance with the Compo-

nent’s established procedures.

Examples: Guest speakers at an official function.

Authority

22 USC 2694

5 USC 4501-4506

5 CFR, Sec 451.104

DoD FMR Volume 10, Chapter 12

Limitation on purchase of gifts for

foreign individuals

Incentive Awards

Awards

Payments of Fees For Guest

Speakers, Lecturers, and Panelists

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes No

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Certified SF 1034; binding agreement with an agency, person, or busi-

ness concern; or approved purchase or entitlement authorization and

certification of funds.

Payment Request Docu-

ments

SF 1034 certified by Certifying Officer external to payment office (see

DoD FMR Volume 5, Chapter 5).

Supporting Documents (re-

tained by Certifying Officer)

Invoice, binding agreement, receipts and an approved purchase or enti-

tlement authorization and certification of funds document.

Required Dates

Invoice Submitted Date (Invoice Date): Invoice date (use prepared date

of SF 1034 if invoice date is missing).

Invoice Received Date (INV RCVD): Date stamp of designated billing

office (use invoice date if the date stamp is missing).

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): Date of delivery or service indicated on SF 1034.

Finalized Acceptance (MDSE ACCPT): Date of acceptance indicated

on SF 1034.

Amounts Payable: Approving Officials may approve payment for reasonable costs that are supported by

receipts/invoices.

Voucher Preparation: See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the agreement or obligation document.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

propriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

GRNV Grants

Reimbursement Type

Non-Federal entity payment

Short Description: Payments of grants for research and education.

Description:

Several types of payment are authorized for grants, cooperative agreements, and other as-

sistance transactions. The type used is prescribed in the award documents.

Examples: A short description of several methods of payments follows.

An advance payment is a payment made to a recipient upon their request either before outlays are made

by the recipient or using predetermined payment schedules.

A reimbursement is a payment is made to the recipient upon its request after cash outlays are made by

the recipient.

A working capital advance is the advancement of cash to a recipient to cover estimated disbursement

needs for an initial period generally geared to the awardees’ disbursing cycle. Thereafter, the recipient is

reimbursed for actual cash outlays.

A payable milestones payment is a payment made to a recipient according to a schedule of predetermined

measures of technical progress.

Authority

OMB Circular No. A-102

OMB Circular No. A-110

Catalog of Federal Domestic As-

sistance

DoD 3210.6-R

DoD FMR Volume 12, Chapter 5,

050102

Grants and Cooperative Agree-

ments with State and Local Gov

nments

niform Administrative Require-

ents for Grants and Agreements

with Institutions of Higher Educa-

tion, Hospitals, and Other Nonprofit

Organizations

Department of Defense Grant and

Agreement Regulations

rants and Cooperative Agree-

ents

DoD FMR Volume. 10, Chapter

Payment Provisions for Grants And

Other Instruments of Assistance

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes

Cash Management Rule

Pay as soon as possible.

(No more than 7 days after receipt of the recipient’s request at the ad-

ministering office and no more than 7 days after each date specified

when payments are authorized in advance based on a predetermined

payment schedule.)

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Paid on an externally certified SF 270 or SF 271 and supported by a

memorandum.

Payment Request Docu-

ments

SF 270, SF 271,

or SF 1034 certified by Certifying Officer external to

payment office (see DoD FMR Volume 5, Chapter 5).

For non-construction programs agreements with states, local govern-

ments, universities, and other non-profits, DoD 3210.6-R requires re-

ques

ts for advance payments or reimbursements to be made on SF 270,

Request for Advance or Reimbursements. For construction programs,

SF 271, Outlay Report and Request for Reimbursement, may be used.

For payments to commercial recipients, DoD Components may authorize

recipients to use SF 270, SF 271, or prescribe other forms as necessary.

Other forms may be authorized if exceptions are approved in advance by

the awarding agency.

Supporting Documents (re-

tained by Certifying Officer)

s required by the grant.

Required Dates Invoice Submitted Date (Invoice Date): Date of SF 270, SF 271, or SF

1034 or electronic equivalent.

Invoice Received Date (INV RCVD): Date stamp of designated billing

office.

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): SF 270, SF 271, or SF 1034 Certifying Officer date.

Finalized Acceptance (MDSE ACCPT): SF 270, SF 271, or SF 1034

Certifying Officer date.

Amounts Payable: Approving Officials may approve payment, provided that (1) the request complies with

the award, and (2) funds are available to pay the award.

Voucher Preparation: See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment certified by the administering office.

Not Payable: Amounts in excess of the unliquidated balance on the award.

Appropriations: As stated in the agreement or obligation document.

tandard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap

opriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

HONV Honoraria

Reimbursement Type

Non-Federal entity payment

Short Description: Honorarium payments to Non-Federal entities as compensation.

Description: An honorarium is payment to a Non-Federal individual in recognition of a special service for

which custom or propriety forbids any fixed price to be set and may be compensation for a lecture, speech

or writing.

Examples: As noted above.

Authority

DOD 5500.7-R

DoD FMR Volume 10, Chapter 12

Joint Ethics Regulation

Payments of Fees For Guest Speak-

ers, Lecturers, and Panelists

(11) Tax Withholding (appli-

cable to employees)

N/A FITW FICA State (Must name state)

(12) Tax Reporting

N/A W-2 IRS Form 1099

(13) Prompt Pay Interest?

Yes No

(14) Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

(15) Obligating Documents

Certified SF 1034, authorized obligation documents specific to their ser-

vice/agency or GSA or DoD forms specific for authorization of a claim that

contains the certification of funds availability for the intended purpose.

For obligations see DoDFMR Volume 3, Chapter 8.

(16) Payment Request Doc-

uments

SF 1034 certified by Certifying Officer external to payment office (see

DoDFMR Volume 5, Chapter 5); or any other DoD forms used to support

miscellaneous payments and that may be required by Component’s

SOPs.

(17) Supporting Documents

(retained by Certifying Of-

ficer)

Invoice, binding agreement, receipts, and approved purchase or entitle-

ment authorization and certification of funds document.

(18) Required Dates Invoice Submitted Date (Invoice Date): Invoice date (use prepared date

of SF 1034 if invoice date is missing)

Invoice Received Date (INV RCVD): Date stamp of designated billing

office (use invoice date if the date stamp is missing).

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): Date of delivery or service indicated on SF 1034 or

use invoice date if delivery date is not entered on SF 1034.

Finalized Acceptance (MDSE ACCPT): Date of acceptance indicated

on SF 1034 or use invoice date if acceptance date is not entered on the

/SF 1034.

(19) Amounts Payable: Approving Officials may approve payment for reasonable costs that are support-

ed by receipts/invoices.

(20) Voucher Preparation: See page 151 of this Guidebook for general instructions.

(21) Condition for Payment: Approval for payment by the Certifying Officer.

(22) Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimburse-

ment and certified which exceed established limits.

(23) Appropriations: As stated in the Agreement or obligation document.

(24) Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all

appropriation data should reflect the SFIS as outlined in the SFIS Matrix.

Also depending on system, the

legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

HSPV Hospital Accreditation

Reimbursement Type

Non-Federal entity payment

Short Description: Non-routine payments for accreditation surveys for medical programs, services,

and/or equipment.

Description: Non-routine payments for accreditation surveys for medical programs, services, and/or

equipment. If required, payment for any part or the entire initial or reaccreditation surveys may be made in

advance.

Examples: Non-routine payments for accreditation surveys for medical programs, services, and/or equip-

ment.

Authority

The Joint Commission

DoDI 6025.13

(Each state has accreditation re-

quirements.)

Medical Quality Assurance and

Clinical Quality Management in the

Military Health System

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes

Cash Management Rule

Pay as soon as possible. (If advance payment)

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

ertified SF 1034; binding agreement with an agency, person, or busi

nes

s concern; or approved purchase or entitlement authorization and

certification of funds.

Payment Request Docu-

ments

F 1034 certified by Certifying Officer external to payment office (see

DoD FMR Volume 5, Chapter 5).

Supporting Documents (re-

tained by Certifying Officer)

nvoice, binding agreement, receipts and approved purchase or entitle-

ent authorization and certification of funds document.

Required Dates Invoice Submitted Date (Invoice Date): Date of SF 1034 or electronic

equivalent.

Invoice Received Date (INV RCVD): Date stamp of designated billing

office.

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): SF 1034 Certifying Officer date.

Finalized Acceptance (MDSE ACCPT): SF 1034 Certifying Officer date.

Amounts Payable: Approving Officials may approve payment for reasonable amounts that are supported

by receipts/invoices.

Voucher Preparation: See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the agreement or obligation document.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

propriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

LGLV Legal Claims (Non-Federal Entity)

Reimbursement Type

Non-Federal entity payment

Short Description: Payment of approved claims under various statutes. Includes Interest Awarded

Contractor by the Armed Services Board of Contract Appeals, Payment to Contractor When Contracting

Officer Approves Claim under the Contract Disputes Act, Payment to Contractors Based on Decisions of

Board of Contract Appeals or Court of Federal Claims, and Payments to Reimburse Treasury for Pay

ents in Settlement of Contractor Claims.

Description: Claims under a variety of Federal statutes are processed and approved by certain settle-

ment authorities based on their delegated authority to settle that type and amount of claim. Persons who

have been designated to approve or disapprove claims cognizable under these statutes and the regula-

ions governing preparation, submission, adjudication, and payment of the claims can be obtained from

local office of counsel or judge advocate office. Settlement authorities at all levels will pay claims by the

most efficient means. Sometimes this means forwarding a voucher to DFAS or using another electronic

system. Sometimes emergency cash payments are made. Claims approved by other designees are for

arded to the local disbursing office that serves the approving authority for preparation and payment of

the public voucher.

laims under the Foreign Claims Act: The Foreign Claims Act authorizes the Secretaries of the Military

Departments, or their designee, to appoint claims commissions to approve or disapprove claims cogniza-

e under the Act. Similar commissions also may approve or disapprove claims cognizable under the

North Atlantic Treaty Organization status of forces and similar agreements and 10 USC 2733 and 2734.

Examples: This template covers a variety of legal claims including, but not limited to, payment to a con-

tractor when the Contracting Officer approves a claim under the Contract Disputes Act; payment to a con-

ractor based on a decision by the Board of Contract Appeals or Court of Federal Claims, including

interest awarded to a contractor by the Armed Services Board of Contract Appeals; and payments to re-

burse the Judgment Fund upon receipt of a bill from the Treasury Department for payments in settle-

ent of contractor claims.

Authority

28 USC 1346(b), 2671, 2680

Federal Tort Claims Act

10 USC 2733

Property loss; personal injury or

death: incident to noncombat activ

ties of Department of Army, Navy,

or Air Force

10 USC 2734 Property loss; personal injury or

death: incident to noncombat activ

ties of the armed forces; foreign

countries

31 USC 3721b

Claims of personnel of agencies

and the District of Columbia gov

nment for personal property

damage or loss

32 USC 715

Property loss; personal injury or

death: activities under certain sec

ions of this title

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

The use of a W-2 depends on settlement. If the payment is made directly

to the attorney or is issued jointly to the attorney and the complainant,

the payment also must be reported on Forms 1099-MISC that are issued

to the attorney (1099 box 14) and to the complainant (1099 box 3).

Prompt Pay Interest?

Yes

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

nvoice, settlement agreement, court order and/or memorandum, certi

ied SF 1034 authorized obligation documents specific to their ser

ice/agency that contains the certification of fund availability for the

intended purpose, or GSA or DoD forms specific for authorizing of a

claim. For obligations see DoD FMR Volume 3, Chapter 8.

Payment Request Docu-

SF 1034 certified by Certifying Officer external to payment office or any

ments

other DoD Standard Forms used to support miscellaneous payments

and that may be required by Component’s SOPs. (see DoD FMR Vol-

ume 5, Chapter 5).

Supporting Documents (re-

tained by Certifying Officer)

nvoice, settlement agreement, court order and/or memorandum, and

certification of funds.

Required Dates Invoice Submitted Date (Invoice Date): Date of SF 1034 or electronic

equivalent.

Invoice Received Date (INV RCVD): Date claim submitted.

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): SF 1034 Certifying Officer date.

Finalized Acceptance (MDSE ACCPT): SF 1034 Certifying Officer

date.

Amounts Payable: The Secretary of Defense or designee is authorized to pay claims against the United

States for money damages of the following (these amounts are generally true—the settlement authority

alone is responsible for determining appropriateness of payment):

$2,500 or less under the Federal Tort Claims Act (28 USC 1346(b), 2671, 2680). Amounts over $2,500

are paid from the Department of the Treasury Judgment Fund.

$40,000 or less for a normal claim, and up to $100,000 for emergency evacuation or extraordinary

circumstances under the Personnel Claims Act (31 USC 3721b).

$100,000 or less under the Military Claims Act (10 USC 2733). Amounts over $100,000 are paid from the

Department of the Treasury Judgment Fund.

$100,000 or less under the National Guard Claims Act (32 USC 715). Amounts over $100,000 are paid

from the Department of the Treasury Judgment Fund.

$100,000 or less under the Foreign Claims Act (10 USC 2734). Amounts over $100,000 are paid from the

Department of the Treasury Judgment Fund. Paid in local currency.

Claims under the International Agreement Claims Act (10 USC 2734a and 2734b) are paid in local

currency.

pproving Officials may approve payment for reasonable costs that are supported by settlement agree-

ent, court order and/or memorandum.

Voucher Preparation: Claims under the Federal Tort Claims Act and other non-contractual claims that

have been approved by the Secretary of a Military Department, or by designated approving authorities in

the office of counsel or judge advocate general, are sent to the appropriate DFAS center or local disburs

ng office for preparation and payment of the public voucher. Claims approved by other designees are

forwarded to the local disbursing office that serves the approving authority for preparation and payment of

the public voucher.

For claims under the Foreign Claims Act contact the local office of counsel or judge advocate office for

regulations governing preparation, submission, adjudication, and payment of these claims. Approved

claims are forwarded to the nearest DFAS disbursing office serving the country concerned. See Page

151 of this guidebook for general instructions.

Condition for Payment: As stipulated in the settlement agreement or Federal Court order or certified SF

1034.

Not Payable: Amounts claimed but not authorized in the settlement agreement or Federal Court order or

on the certified SF 1034.

Appropriations: As stated in the agreement or obligation document.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

propriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

MEDV Medical Services Provided by Civilian Non-Federal Sources

Reimbursement Type

Non-Federal entity payment

Short Description: Military treatment facility (MTF) authorized payments for medical services provided by

civilian Non-Federal sources.

Description: Payments for medical services provided by civilian Non-Federal sources for military mem-

bers, dependents, retired personnel, and foreign military members and their dependents on invitational

orders, when referred by an MTF.

Examples: Includes referral by the military MTF to civilian healthcare providers for care that is beyond the

MTF’s capability; and emergency care of foreign military members and their dependents on invitational

orders.

Authority

10 USC 1071, 1085

32 CFR 199

DoD FMR Volume 10, Chapter 12

Medical and Dental Care

Civilian Non-Federal Medical and

Dental Care

Miscellaneous Payments

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes No

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

ertified SF 1034; binding agreement with an agency, person, or busi

nes

s concern; authorized obligation documents specific to their ser

ice/agency that contains the certification of fund availability for the

intended purpose, or GSA or DoD forms specific for authorizing of a

claim. For obligations see DoD FMR Volume 3, Chapter 8.

Payment Request Docu-

ments

F 1034 certified by Certifying Officer external to payment office see

DoD FMR Volume 5, Chapter 5) or any other DoD Standard Forms used

to support miscellaneous payments and that may be required by Com

pone

nt’s SOPs.

Supporting Documents (re-

tained by Certifying Officer)

nvoice, binding agreement, receipts and approved purchase or entitle-

ent authorization and certification of funds document.

Required Dates Invoice Submitted Date (Invoice Date): Date of SF 1034 or electronic

equivalent.

Invoice Received Date (INV RCVD): Date stamp of designated billing

office.

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): SF 1034 Certifying Officer date.

Finalized Acceptance (MDSE ACCPT): SF 1034 Certifying Officer

date.

Amounts Payable Approving Officials may approve payment for reasonable amounts that are supported

by receipts/invoices.

Voucher Preparation Claims from civilian Non-Federal sources for such care are paid on an SF 1034.

The form is prepared and certified for payment within 30 days from the later of receipt of an invoice in the

specified office or the date of acceptance of the care provided by the approving authority and supported

by itemized invoices. Care of the deceased is covered under Mortuary Affairs. See page 151 of this

Guidebook for general instructions.

Condition for Payment:

Members: The cost of authorized civilian medical and dental treatment ordinarily is paid directly to doctors

and hospitals by each Military Service.

Dependents and Retired Personnel: Instructions concerning the administration of civilian Non-Federal

medical and dental care for dependents and retired personnel are published in the current series of DoD

6010.8-R. The Office of Civilian Health and Medical Program of the Uniformed Services has the responsi-

bility for contracting and paying for medically necessary care from civilian sources that is received by eligi-

ble dependents and retired personnel. When Medical Treatment Facilities (MTFs) are managing the care

of dependents and retired personnel, and must refer such personnel to civilian facilities for care that is be-

yond that MTF’s capability, payment for that supplemental care is authorized. See Page 151 of this guide-

book for general instructions.

Not Payable: Care of the deceased is covered under Mortuary Affairs. Amounts claimed for reimburse-

ment but not certified; amounts claimed for reimbursement and certified which exceed established limits.

Amounts claimed for reimbursement that should be paid directly to doctors and hospitals by each Military

Service or TRICARE through their managed support contracts.

Appropriations: As stated in the agreement or obligation document.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

propriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

The funds charged will be the operating funds of the MTF that made the referral.

MCAV

Military Clothing, Vendor

Reimbursement Type

Non-Federal entity payment

Short Description:

Payments to Non-Federal entities for authorized military clothing issues.

Description:

Military clothing issues. Payments to Non-Federal entities for authorized military clothing issues

to job-related functions.

Examples:

MCCS, NEX

Authority

37 USC 418

DoDFMR Volume 7A, Chapter 29

DoDI 1338.13

Military Clothing: enlisted members.

Clothing Monetary Allowances.

Armed Forces Clothing Monetary Al-

dures.

Tax Withholding

(applicable to

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes No

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Certified SF 1034, authorized obligation documents specific to their ser-

GSA or DoD forms specific for authorization of a claim that contains the

unds availability for the intended purpose. For obligations see

DoDFMR

pter 8

Payment Request Documents

SF 1034 certified by Certifying Officer external to payment office (see

me 5, Chapter 5); or any other DoD forms used to support miscellaneous

hat may b

e required by Component’s SOPs.

Supporting Documents (re-

ifying

Officer)

Invoice, binding agreement, receipts, and approved purchase or entitle-

ion and certification of funds document.

Required Dates Invoice Submitted Date (Invoice Date): Invoice date (use prepared date

voice date is missing).

Invoice Received Date (INV RCVD): Date stamp of designated billing

ice date if the date stamp is missing).

Evidence Goods Tendered & Services Rendered Acknowledgement

EL): Date of delivery or service indicated o

n SF 1034.

Finalized Acceptance (MDSE ACCPT): Date of acceptance indicated

Amounts Payable: Approving Officials may approve payment for reasonable amounts that are supported by

Voucher Preparation: See page 151 of this Guidebook for general instructions

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement and

exceed es

tablished limits.

Appropriations: As stated in the Agreement or obligation document.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all appro-

ould reflect the SFIS as outlined in the

SFIS Matrix. Also depending on system the legacy line of accounting

ble (Department Regular, Main Accounting, Sub

-Accounting, Budget Activity, and Period of Availability,

Reporting).

MISV

Miscellaneous Payment - Vendor

Reimbursement Type

Non-Federal entity payment

Short Description: Payment requests that may be service specific or undefined as a miscellaneous pay-

ment codes. NOTE: Please contact the DFAS-Tax Office-Send the requests to dfas.cco-

1099@mail.mil prior to completing the claim/request for reimbursement for tax reporting guidance.

Description: Payment requests for which there are no applicable “Abbreviated Payment Code”. These

requests may be service/DoD agency specific with infrequent use.

Examples:

Payments request may cite MOUs/MOAs.

Authority

References will be provided by

submitting activity for Audit

Readiness. Authority reference

will be cited on the payment

request document.

Tax Withholding

/A FITW FICA State (Must name state) NOTE: Please

contact the DFAS-Tax Office-Send the requests to dfas.cco-

1099@mail.mil prior to completing the claim/request for reim-

bursement for tax reporting guidance.

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Certified SF 1034, OF 1164, or other forms required/authorized as obli-

gation documents specific to their service/agency or GSA or DoD forms

specific for authorization of a claim that contains the certification of fund

availability for the intended purpose. For obligations see DoD FMR Vol

e 3, Chapter 8.

Payment Request Docu-

ments

SF 1034, OF 1164 or other authorized documents certified by Certifying

Officer external to payment office (see DoD FMR Volume 5, Chapter 5);

or any other DoD Standard Forms used to support miscellaneous pay

ents and that may be required by Component’s SOPs.

Supporting Documents (re-

quired by Certifying Officer)

Invoice, binding agreement, receipts, and approved purchase or entitle-

ment authorization and certification of funds document.

Required Dates

Invoice Submitted Date (Invoice Date): Date of SF 1034 or electronic

equivalent.

Invoice Received Date (INV RCVD): Date stamp of designated billing

office.

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): SF 1034 Certifying Officer date.

Finalized Acceptance (MDSE ACCPT): SF 1034 Certifying Officer date.

Amounts Payable:

Approving Officials may approve payment for reasonable amounts that are supported

by receipts/invoices.

Voucher Preparation: See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the agreement or obligation document.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

propriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

MTSV

Military Training Service Support

Reimbursement Type

Non-Federal entity payment

Short Description: Housing rental and/or hotel bill payments to house military personnel and their fami-

lies.

Description:

Housing rental and/or hotel bill payments for Reserve component members who must travel

more than 50 miles from the member's residence to perform inactive duty training, providing that the Re-

erve component members who are performing active duty or inactive duty training and are not otherwise

entitled to travel and transportation allowance with lodging in kind, as provided in

37 USC 474(i), when

transient Government housing is not available.

Examples: Payments to a local hotel to house Reserve component members who are performing active

duty or inactive duty training when transient Government housing is not available.

Authority

10 USC 12604

JTR, Paragraph 7365

Billeting in Department of Defense

facilities: Reserves attending inac

ive-duty training

eserve Component Travel

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Certified SF 1034, authorized obligation documents specific to their ser-

vice/agency or GSA or DoD forms specific for authorization of a claim

that contains the certification of fund availability for the intended purpose.

For obligations see DoD FMR Volume 3, Chapter 8.

Payment Request Docu-

ments

SF 1034 certified by Certifying Officer external to payment office (see

DoD FMR Volume 5, Chapter 5); or any other DoD Standard Forms used

to support miscellaneous payments and that may be required by Com

pone

nt’s SOPs.

Supporting Documents (re-

quired by Certifying Officer)

Invoice, binding agreement, receipts, and approved purchase or entitle-

ment authorization and certification of funds document.

Required Dates

Invoice Submitted Date (Invoice Date): Date of SF 1034 or electronic

equivalent.

Invoice Received Date (INV RCVD): Date stamp of designated billing

office.

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): SF 1034 Certifying Officer date.

Finalized Acceptance (MDSE ACCPT): SF 1034 Certifying Officer date.

Amounts Payable: Approving Officials may approve payment for reasonable amounts that are supported

by receipts/invoices.

Voucher Preparation: See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the agreement or obligation document.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

propriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

MWRV Morale, Welfare, Recreation, and General Entertainment Expenses

Reimbursement Type

Non-Federal entity payment

Generally may be more appropriate for payment by GPC or contract.

Short Description: Payments to Non-Federal entities for morale, welfare, and recreation operation.

Description: Payments to Non-Federal entities for goods or services provided by morale, welfare, and

recreation operation.

Examples: PCS lodging expenses paid to MWR for personnel and/or dependents because on-base hous-

ing was not available upon arrival.

Authority:

JTR

Authority references must be cus-

tomized according to the claim for

reimbursement by the submitting

activity.

oint Federal Travel Regulations for

PCS

Submitting activity must provide

payment authority

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes No

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

ertified SF 1034; authorized obligation documents specific to their ser

ice/agency or GSA or DoD forms specific for authorization of a claim

that contains the certification of fund availability for the intended purpose.

For obligations see DoD FMR Volume 3, Chapter 8.

Payment Request Docu-

ments

F 1034 certified by Certifying Officer external to payment office (see

DoD FMR Volume 5, Chapter 5) or any other DoD Standard Forms used

to support miscellaneous payments and that may be required by Com

pone

nt’s SOPs.

Supporting Documents (re-

tained by Certifying Officer)

nvoice, binding agreement, receipts and approved purchase or entitle-

ent authorization and certification of funds document.

Required Dates

Invoice Submitted Date (Invoice Date): Invoice date (use prepared date

of SF 1034 if invoice date is missing).

Invoice Received Date (INV RCVD): Date stamp of designated billing

office (use invoice date if the date stamp is missing).

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): Date of delivery or service indicated on SF 1034.

Finalized Acceptance (MDSE ACCPT): Date of acceptance indicated

on SF 1034.

Amounts Payable: Approving Officials may approve payment for reasonable costs that are supported by

receipts/invoices.

Voucher Preparation: See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the agreement or obligation documents.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

propriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

OREV

Official Representation Funds (ORF) Entertainment

Reimbursement Type

Non-Federal entity payment

Short Description: Payment of Official Representation Funds (ORF) Entertainment to Non-Federal enti-

ties (i.e. Vendors)

Description: Used to host official receptions, dinners, and similar events, and to otherwise extend official

courtesies to guests of the United States and the Department of Defense for the purpose of maintaining the

standing and prestige of the United States and the Department of Defense to include entertainment activi

ies.

Examples: Official Representation of Funds for entertainment can be used as defined in the DoD authority

below.

Authority

DODI 7250.13

DoD FMR Volume 10, Chapter 12

SECNAVINST 7042.7K

se of Appropriated Funds for Offi

ial Representation Purposes

Miscellaneous Payments

DON Instruction on use of ORF

Tax Withholding (applicable

to employees)

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes No

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Certified SF 1034/OF1164, authorized obligation documents specific to

their service/agency or GSA or DoD forms specific for authorization of a

claim that contains the certification of funds availability for the intended

purpose. For obligations see DoDFMR Volume 3, Chapter 8.

Payment Request Docu-

ments

F 1034 certified by Certifying Officer external to payment office (see

DoDFMR Volume 5, Chapter 5); OF 1164 (see DoDFMR Volume 10,

Chapter 11); or any other DoD forms used to support miscellaneous

payments and that may be required by Component’s SOPs.

Supporting Documents (re-

tained by Certifying Officer)

Invoice, binding agreement, receipts, and approved purchase or entitle-

ment authorization and certification of funds document.

Required Dates Invoice Submitted Date (Invoice Date): Invoice date (use prepared date

of OF 1164/SF 1034 if invoice date is missing)

Invoice Received Date (INV RCVD): Date stamp of designated billing

office (use invoice date if the date stamp is missing).

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): Date of delivery or service indicated on OF 1164/SF

1034 or use invoice date if delivery date is not entered on OF 1164/SF

1034.

Finalized Acceptance (MDSE ACCPT): Date of acceptance indicated

on OF 1164/SF 1034 or use invoice date if acceptance date is not en-

tered on the OF 1164/SF 1034.

Amounts Payable: Approving Officials may approve payment for reasonable costs that are supported by

receipts/invoices.

Voucher Preparation: See page 151 of this Guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the Agreement or obligation document.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all appro-

priation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system the

legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

ORGV

Official Representation Funds (ORF) Gift and Mementos

Reimbursement Type

Non-Federal entity payment

Short Description: Payment of Official Representation Funds (ORF) Gift and Mementos to Non-Federal

Entities (i.e. Vendors)

Description: Used to host official receptions, dinners, and similar events, and to otherwise extend official

courtesies to guests of the United States and the Department of Defense for the purpose of maintaining the

standing and prestige of the United States and the Department of Defense.

Examples: Official Representation of Funds can be used as defined in the authority below.

Authority

DODI 7250.13

DoD FMR Volume 10, Chapter 12

SECNAVINST 7042.7K

se of Appropriated Funds for Offi

ial Representation Purposes

Miscellaneous Payments

DON Instruction on use of ORF

Tax Withholding (applicable

to employees)

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes No

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Certified SF 1034/OF1164, authorized obligation documents specific to

their service/agency or GSA or DoD forms specific for authorization of a

claim that contains the certification of funds availability for the intended

purpose. For obligations see DoDFMR Volume 3, Chapter 8.

Payment Request Docu-

ments

F 1034 certified by Certifying Officer external to payment office (see

DoDFMR Volume 5, Chapter 5); OF 1164 (see DoDFMR Volume 10,

Chapter 11); or any other DoD forms used to support miscellaneous

payments and that may be required by Component’s SOPs.

Supporting Documents (re-

tained by Certifying Officer)

Invoice, binding agreement, receipts, and approved purchase or entitle-

ment authorization and certification of funds document.

Required Dates Invoice Submitted Date (Invoice Date): Invoice date (use prepared date

of OF 1164/SF 1034 if invoice date is missing)

Invoice Received Date (INV RCVD): Date stamp of designated billing

office (use invoice date if the date stamp is missing).

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): Date of delivery or service indicated on OF 1164/SF

1034 or use invoice date if delivery date is not entered on OF 1164/SF

1034.

inalized Acceptance (MDSE ACCPT): Date of acceptance indicated

on OF 1164/SF 1034 or use invoice date if acceptance date is not en-

ered on the OF 1164/SF 1034.

Amounts Payable: Approving Officials may approve payment for reasonable costs that are supported by

receipts/invoices.

Voucher Preparation: See page 151 of this Guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the Agreement or obligation document.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all appro-

priation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system, the

legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

PATV Patents, Copyright, and Designs

Reimbursement Type

Non-Federal entity payment

Short Description: Copyrights, patents, designs, and manufacturing data.

Description: Appropriated funds available for acquiring material may be used to acquire copyrights, pa-

tents, designs, and manufacturing data.

Examples: Copyrights, patents, and applications for patents. Licenses under copyrights, patents, and

applications for patents. Design, processes, and manufacturing data. Releases, before suit is brought, for

past infringement of patents.

Authority

10 USC 2386

17 USC 504

22 USC 2356

28 USC 1498 (a) & (b)

35 USC 183

35 USC 207

FAR 28.105-2

Copyrights, patents, designs, etc. ;

acquisition

emedies for infringement: Damag-

and profits

Patents and technical information

Patent and copyright cases

Right to compensation

Domestic and foreign protection of

federally owned inventions

Patent infringement bonds

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes No

30-day Prompt Payment terms

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Certified SF 1034

, authorized obligation documents specific to their ser-

vice/agency or GSA or DoD forms specific for authorization of a claim

that contains the certification of fund availability for the intended purpose.

For obligations see DoD FMR Volume 3, Chapter 8.

Payment Request Docu-

ments

F 1034 or any other DoD Standard Forms used to support miscellane-

ous

payments and that may be required by Component’s SOPs certified

by Certifying Officer external to payment office (see DoD FMR Volume 5,

Chapter 5).

Supporting Documents (re-

tained by Certifying Officer)

nvoice, binding agreement, receipts, and approved purchase or entitle-

ent authorization and certification of funds document.

Required Dates Invoice Submitted Date (Invoice Date): Date of SF 1034.

Invoice Received Date (Invoice RCVD): Date of SF 1034.

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): SF 1034 evidenced by authorized Certifying Officer

signature.

inalized Acceptance (MDSE ACCPT): SF 1034 evidenced by author

zed Certifying Officer signature.

Amounts Payable: Certifying Officer may approve and certify payment for reasonable amounts.

Voucher Preparation: See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the agreement or obligation document.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

propriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

POLV Ancillary Charges Associated with Fuel Cards

Reimbursement Type

Non-Federal entity payment

Short Description: Payments for non-fuel charges associated with fuel cards.

Description: Payments for non-fuel charges associated with the FLEET, AIR, and SEA cards.

Examples: Servicing of an aircraft, cleanup of fuel spillage, egress to the aircraft. Authorized ancillary

charges of the AIR Card may include, but are not limited to, callout fees; flowage fees; taxes (as applica-

e); aircraft housekeeping (trash, lavatory, water, etc.); aircraft landing fees; aviator breathing oxygen; de-

cing service; de-fuel and re-fuel service; ground equipment fees (stairs, auxiliary power, etc.); hydraulic

fluids; parking fees and ramp fees; security services; block/slot time fees; supplies, maps, and navigation-

al aids; and other products and service directly related to aircraft support and associated mission require-

ents.

Authority

DoD 4140.25-M

Government Fuel Card Program

Management Office –DoD Fleet

Card, Air Card, and Sea Card

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes No

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

ertified SF 1034; authorized obligation documents specific to their ser

ice/agency or GSA or DoD forms specific for authorization of a claim

that contains the certification of fund availability for the intended pur

pos

e. For obligations see DoD FMR Volume 3, Chapter 8.

Payment Request Docu-

ments

F 1034 or any other DoD Standard Forms used to support miscellane-

ous

payments and that may be required by Component’s SOPs certified

by Certifying Officer external to payment office (see DoD FMR Volume

5, Chapter 5).

Supporting Documents (re-

tained by Certifying Officer)

nvoice, binding agreement, receipts and approved purchase or entitle-

ment authorization and certification of funds document.

Required Dates Invoice Submitted Date (Invoice Date): Date of SF 1034 or electronic

equivalent.

Invoice Received Date (INV RCVD): Date stamp of designated billing

office.

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): SF 1034 Certifying Officer date.

Finalized Acceptance (MDSE ACCPT): SF 1034 Certifying Officer

date.

Amounts Payable: Approving Officials may approve payment for reasonable amounts that are supported

by receipts/invoices.

Voucher Preparation: See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified, amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the agreement or obligation document.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

propriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

PRLV Professional Liability Insurance

Reimbursement Type

Non-Federal entity payment

Short Description: Payment for professional liability insurance.

Description: Payments to insurance company for qualified individuals for Professional Liability Insurance.

Examples: Agency employee whose position is that of a law enforcement officer, supervisor, or manage-

ment official, including members of the Senior Executive Service, may submit a claim for payment to insur

anc

e providers.

Authority

Public Law 104-208, Section 636

(5 USC Chapter 59),

DoD FMR Volume 10, Chap-

ter 12

Public Law 106-567, Title IV, §

406, Dec. 27, 2000, 114 Statute

2849, as amended by Public Law

107-108, Title IV § 404, Dec. 28,

2001, 115 Statute 1404

Payment to insurance provider re-

lating to professional liability insur-

ance

Professional Liability Insurance

Eligibility of additional employees

for payment to insurance provider

relating to professional liability in-

urance

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

ertified SF 1034 authorized obligation documents specific to their ser

ice/agency or GSA or DoD forms specific for authorization of a claim

that contains the certification of fund availability for the intended purpose.

For obligations see DoD FMR Volume 3, Chapter 8

Payment Request Docu-

ments

F 1034 or any other DoD Standard Forms used to support miscellane-

ous

payments and that may be required by Component’s SOPs certified

by Certifying Officer external to payment office (see DoD FMR Volume 5,

Chapter 5).

Supporting Documents (re-

tained by Certifying Officer)

nvoice, binding agreement, receipts and approved purchase or entitle-

ent authorization and certification of funds document. Insurance pro-

ider must register in System for Award Management (SAM).

Required Dates Invoice Submitted Date (Invoice Date): Date stamp of designated certi-

fying office, or invoice date if date stamp is missing.

nvoice Received Date (INV RCVD): Date stamp of designated certify

ng office, or date of invoice.

vidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): Date of authorized Certifying Officer’s signature.

Finalized Acceptance (MDSE ACCPT): Date of authorized Certifying

Officer’s signature.

Amounts Payable: Payment to insurance provider for qualified employees for the purchase of professional

liability insurance in an amount up to $150 or one-half the cost of the premium per year, whichever is less.

Approving officials may approve payment supported by receipts/invoices.

Voucher Preparation: The authorized Certifying Officer prepares an SF 1034. See Page 151 of this

guidebook for general instructions.

Condition for Payment: Insurance providers will receive payment for qualified employees, law enforce-

ment officers, supervisors, management officials, and members of Senior Executive Service, as cited in the

Authority section of this instruction. Approval for payment by the Certifying Officer.

Not Payable: Reimbursements for professional liability insurance for non-appropriated fund (NAF) em-

ployees or military personnel. Amounts claimed for reimbursement but not certified, amounts claimed for

reimbursement and certified which exceed established limits.

Appropriations: As stated in the agreement or obligation document.

tandard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all appro-

iation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system the

legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

POSV

Purchase of Metered Mail - Paid to Private Entity (Does not include

small parcels.)

Reimbursement Type

Non-Federal entity payment

Generally may be more appropriate for payment by GPC or contract.

Short Description: The purchase of metered mail services from a private entity. (Does not include small

parcels, as customers will use the DoD-approved third-party payment service for transportation [currently

Syncada® (PowerTrack®) process to pay for these shipments.)

Description: The purchase of metered mail services from a private entity. (Does not include small par-

cels, as customers will use the DoD-approved third-party payment service for transportation [currently

Syncada®] process to pay for these shipments.)

Examples: Equipment rental and postage for metered mail.

Authority

DoD Directive 4525.6-M

Department of Defense Postal

Manual

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Equipment rental is subject to tax reporting.

Prompt Pay Interest?

Yes No

Mail equipment rental is subject to Prompt Pay interest if paid late and in

arrears.

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Cer

tified SF 1034, authorized obligation documents specific to their ser

ce/agency or GSA or DoD forms specific for authorization of a claim

that contains the certification of fund availability for the intended pur

pose.

For obligations see DoD FMR Volume 3, Chapter 8

Payment Request Docu-

ments

1034 or any other DoD Standard Forms used to support miscellane

ous pa

yments and that may be required by Component’s SOPs certified

by Certifying Officer external to payment office (see DoD FMR Volume

5, Chapter 5).

Supporting Documents (re-

tained by Certifying Officer)

Inv

oice, binding agreement, receipts and approved purchase or entitle

ment

authorization and certification of funds document.

Required Dates Invoice Submitted Date (Invoice Date): Invoice date (use prepared

date of SF 1034 if invoice date is missing).

Invoice Received Date (INV RCVD): Date stamp of designated billing

office (use invoice date if the date stamp is missing).

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): Date of delivery or service indicated on SF 1034.

Finalized Acceptance (MDSE ACCPT): Date of acceptance indicated

on SF 1034.

Amounts Payable: Approving Officials may approve payment for reasonable costs that are supported by

receipts/invoices.

Voucher Preparation: See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the agreement or obligation document.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

propriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

PSBV Purchase and Transportation of Special Items (Blood)

Reimbursement Type

Non-Federal entity payment

Short Description: Payments for purchases and transportation of blood.

Description: Payments for purchases and transportation of blood for persons entitled to medical treat-

ment at government expense or for blood banks or for other scientific and research purposes in connec

ion with the care of any person entitled to treatment at government expense.

Examples: Purchase of blood from approved sources.

Authority

24 USC 30

DoD Directive 6000.12E

DoD Instruction 6480.4

Army Regulation 40-3

Joint Army Regulation 10–64

OPNAVINST 6700.2

AFR 160–29

MCO 5420.18A

Payments to donors of blood for

persons undergoing treatment at

Government expense

Health Services Support

Armed Services Blood Program

(ASBP) Operational Procedures

Medical, Dental, and Veterinary

Care

Joint Field Operating Agencies of

the Office of The Surgeon General

of the Army

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes No

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

ertified SF 1034; authorized obligation documents specific to their ser

ice/agency or GSA or DoD forms specific for authorization of a claim

that contains the certification of fund availability for the intended pur

pos

e. For obligations see DoD FMR Volume 3, Chapter 8

Payment Request Docu-

ments

F 1034 or any other DoD Standard Forms used to support miscellane-

ous

payments and that may be required by Component’s SOPs certified

by Certifying Officer external to payment office (see DoD FMR Volume

5, Chapter 5).

Supporting Documents (re-

tained by Certifying Officer)

nvoice, binding agreement, receipts, and approved purchase or entitle-

ent authorization and certification of funds document.

Required Dates Invoice Submitted Date (Invoice Date): Date of SF 1034 or electronic

equivalent.

Invoice Received Date (INV RCVD): Date stamp of designated billing

office.

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): SF 1034 Certifying Officer date.

Finalized Acceptance (MDSE ACCPT): SF 1034 Certifying Officer

date.

Amounts Payable: Not to exceed $50 per payment to individual. Approving Officials may approve pay-

ment for reasonable costs that are supported by receipts/invoices.

Voucher Preparation: See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the agreement or obligation document.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

propriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

Blood supplies may be purchased with appropriated funds for persons entitled to medical treatment at

Government expense.

PSWV Purchase of Special Items (Drinking Water)

Reimbursement Type

Non-Federal entity payment

Short Description: Payment for purchases of drinking water.

Description: Payment for purchases of drinking water when it is necessary from the Government’s stand-

point.

Examples: Special drinking water may be purchased with appropriated funds only when it is necessary

from the Government’s standpoint, such as when:

The public water is unsafe for human consumption.

There is an emergency failure of the water source on the installation.

There is a temporary facility with no drinking water available within a reasonable distance.

There is no water fit for drinking purposes otherwise available to personnel without cost to the individual.

Authority

DoD FMR Volume 10, Chapter 12

Appropriations Law, Volume 1,

Chapter 4

Miscellaneous Payments

rinking Water (Comp Gen. Deci

ion B-24781 (April 10, 1992)

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes No

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

ertified SF 1034; authorized obligation documents specific to their ser

ice/agency or GSA or DoD forms specific for authorization of a claim

that contains the certification of fund availability for the intended purpose.

For obligations see DoD FMR Volume 3, Chapter 8

Payment Request Docu-

ments

F 1034 or any other DoD Standard Forms used to support miscellane-

ous

payments and that may be required by Component’s SOPs certified

by Certifying Officer external to payment office (see DoD FMR Volume 5,

Chapter 5).

Supporting Documents (re-

tained by Certifying Officer)

nvoice, binding agreement, receipts, and approved purchase or entitle-

ent authorization and certification of funds document.

Required Dates Invoice Submitted Date (Invoice Date): Date of SF 1034 or electronic

equivalent.

Invoice Received Date (INV RCVD): Date stamp of designated billing

office.

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): SF 1034 Certifying Officer date.

Finalized Acceptance (MDSE ACCPT): SF 1034 Certifying Officer date.

Amounts Payable: Approving Officials may approve payment for reasonable amounts that are supported

by receipts/invoices.

Voucher Preparation: See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the agreement or obligation document.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

propriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

RENV Lease and Rental Agreements

Reimbursement Type

Non-Federal entity payment

Generally may be more appropriate for payment by GPC or contract.

Short Description: Payment for the lease or rental equipment by or for the Government.

Description: Federal Entity payment for the lease or rental of equipment by or for the Government. If

there was an urgent and unforeseen public necessity and if the claim is legally payable.

Examples: Payment to a vendor for a leased or rented a backhoe to facilitate the emergency repair of a water

main leak which is causing interrupted services to base housing facilities.

Authority

DoD FMR Volume 10, Chapter 12

10 USC 2667

Miscellaneous Payments

Leases: Non-Excess Property of

Military Departments and Defense

Agencies

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

f payments are to federal, state, or local government, they are not re-

por

ted.

Prompt Pay Interest?

Yes No

Cash Management Rule

Pay as soon as possible.

Pay by day 30.

Obligating Documents

ertified SF 1034; authorized obligation documents specific to their ser

ice/agency or GSA or DoD forms specific for authorization of a claim

that contains the certification of fund availability for the intended purpose.

For obligations see DoD FMR Volume 3, Chapter 8

Payment Request Docu-

ments

F 1034 or any other DoD Standard Forms used to support miscellane-

ous

payments and that may be required by Component’s SOPs certified

by Certifying Officer external to payment office (see DoD FMR Volume 5,

Chapter 5).

Supporting Documents (re-

tained by Certifying Officer)

nvoice, binding agreement, receipts, and approved purchase or entitle-

ent authorization and certification of funds document.

Required Dates Invoice Submitted Date (Invoice Date): Invoice date (use prepared date

of SF 1034 if invoice date is missing).

Invoice Received Date (INV RCVD): Date stamp of designated billing

office (use invoice date if the date stamp is missing).

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): Date of delivery or service indicated on SF 1034.

Finalized Acceptance (MDSE ACCPT): Date of acceptance indicated

on SF 1034.

Amounts Payable: Approving Officials may approve payment for reasonable costs that are supported by

receipts/invoices.

Voucher Preparation: See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the agreement or obligation document.

tandard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

opriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

RLPV Rewards for Recovery of Lost DoD Property

Reimbursement Type

Non-Federal entity payment

Short Description: Rewards for Recovery of Lost DoD Property.

Description: Payment of rewards may be made to persons or organizations for the return of lost property

or information leading to its recovery. Commanders may offer rewards for recovery of lost property.

Examples: Payment of a reward to an individual who reported the location of lost DoD property.

Authority

10 USC 2252

Rewards: Missing Property

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes No

30-day Prompt Payment terms

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Certified SF 1034; copy of transportation carrier’s invoice; authorized

obligation documents specific to their service/agency or GSA or DoD

forms specific for authorization of a claim that contains the certification of

fund availability for the intended purpose. For obligations see DoD FMR

Volume 3, Chapter 8.

Payment Request Docu-

ments

F 1034 or any other DoD Standard Forms used to support miscellane-

ous

payments and that may be required by Component’s SOPs certified

by Certifying Officer external to payment office (see DoD FMR Volume 5,

Chapter 5).

Supporting Documents (re-

tained by Certifying Officer)

copy of the offer of reward, and a statement by the Commanding Of

icer or designated representative that the conditions for payment of re-

ard have been met, invoice, binding agreement, receipts, and approved

purchase or entitlement authorization and certification of funds docu-

ment.

Required Dates Invoice Submitted Date (Invoice Date): Date of SF 1034 or electronic

equivalent.

Invoice Received Date (Invoice RCVD): Billing statement availability

date.

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): Billing statement date.

Finalized Acceptance (MDSE ACCPT): Billing statement date.

Amounts Payable: Certifying Officer may approve and certify payment for reasonable amounts that are

supported by receipts/invoices.

Voucher Preparation: See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the authorized Certifying Officer, provided that:

The persons or organizations know that a reward is being offered or that it is general practice to offer

rewards for the return of particular DoD property or information leading to its recovery.

Payment is not inconsistent with local laws, prevailing customs or practices, treaties, or international

agreements.

Not Payable: A member of the U.S. Armed Forces, an officer, employee, or agency of the U.S. Govern-

ment. Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement and cer-

tified which exceed established limits.

Appropriations: As stated in the agreement or obligation document.

tandard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

opriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

ewards should be paid from the current funds available of the activity concerned.

SLRV Student Loan Repayments

Reimbursement Type Third Party Payment

Short Description: Student Loan Repayments.

Description: Student loan repayments are paid directly to the loan provider such as Department of

Education, Fanny Mae or other financial institutions on behalf of the member in accordance with Title 5,

United States Code (U.S.C.), section 5379, and the Office of Personnel Management guidance. If

possible, these types of payments should be processed through the applicable military pay or civilian pay

systems so that the proper tax application and withholdings can occur. The miscellaneous payment

process should only be utilized if circumstances prevent them from being processed via the proper MilPay

or CivPay systems.

Examples: Bill from U.S. Department of Education

Authority

5 U.S.C. 5379

5 CFR 1315.1

Student Loan Repayments

FAR Subpart 32.905

Office of Personnel

Management (OMB) Guidance

Prompt Payment—Payment

Documentation and Process

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes No

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Certified SF 1034; authorized obligation documents specific to their

service/agency or GSA or DoD forms specific for authorization of a claim

that contains the certification of fund availability for the intended

purpose. For obligations see DoD FMR Volume 3, Chapter 8.

Payment Request

Documents

Approved/Certified SF 1034, or any other DoD Standard Forms used to

support miscellaneous payments and that may be required by the

Component’s SOPs; approved by a duly appointed (via DD Form 577)

Departmental Accountable Official (DAO) if applicable, and certified by a

duly appointed Certifying Officer prior to payment (see DoD FMR

Volume 5, Chapter 5 for appointment and certification policies).

Supporting Documents

(retained by Certifying

Officer)

A complete copy (all pages) of the binding agreement between the

employee and the agency (the approved purchase or entitlement

authorization); or a properly completed (all pages) DD2475 - DoD

Educational Loan Repayment Program Annual Application and an

invoice from the loan holder.

Required Dates Invoice Submitted Date (Invoice Date): Use prepared date of SF 1034

or other authorized DoD Form (or electronic equivalent).

Invoice Received Date (INV RCVD): Date stamp of designated billing

office (required per DoD FMR Volume 10, Chapter 7 upon receipt). Use

prepared date of SF 1034 if the date stamp is missing.

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): Use prepared date of SF 1034, or other authorized

DoD Form (or electronic equivalent).

SLRV Student Loan Repayments

Finalized Acceptance (MDSE ACCPT): Use prepared date of SF 1034,

or other authorized DoD Form (or electronic equivalent).

Amounts Payable: Approving Officials may approve payment for reasonable amounts that are supported

by the binding agreement, DD2475, and/or invoices.

Voucher Preparation: See Page 150 of this guidebook for general instructions.

Condition for Payment: Approval for payment by a duly appointed (DD 577) Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not approved or certified, amounts claimed for

reimbursement and certified which exceed established limits.

Appropriations: As stated in the agreement or obligation document.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all

appropriation data should reflect the SFIS as outlined in the SFIS Matrix. Also, depending on system the

legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

THHV

Transportation for Local Move or Local Delivery out of HHG Only

(In/Out-Bound Local Moves)

Reimbursement Type

Non-Federal entity payment

Short Description: Payment for local movement of personal property/HHG and/or local delivery out from

storage-in-transit (SIT)

Description: Payment for local movement of personal property/ HHG and/or local delivery out from SIT.

These payments are for transportation services other than Government bill of lading (GBL) or commercial

bill of lading (CBL).

Examples: Payments to a local carrier to move personal property out from SIT.

Authority

JTR, Chapter 4 and Chapter 5

Storage in Transit (SIT)/Delivery

Out

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes No

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

ertified SF 1034, copy of carrier’s invoice, authorized obligation docu-

ents specific to their service/agency or GSA or DoD forms specific for

authorization of a claim that contains the certification of fund availability

for the intended purpose. For obligations see DoD FMR Volume 3,

Chapter 8.

Payment Request Docu-

ments

F 1034 or any other DoD Standard Forms used to support miscellane-

ous

payments and that may be required by Component’s SOPs certified

by Certifying Officer external to payment office (see DoD FMR Volume

5, Chapter 5).

Supporting Documents (re-

tained by Certifying Officer)

nvoice, binding agreement, receipts, and approved purchase or entitle-

ent authorization and certification of funds document.

Required Dates Invoice Submitted Date (Invoice Date): Date of SF 1034.

nvoice Received Date (Invoice RCVD): Date stamp of designated bill

ng office or authorized Certifying Officer’s signature date.

vidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): SF 1034 authorized Certifying Officer’s signature

date.

Finalized Acceptance (MDSE ACCPT): SF 1034 authorized Certifying

Officer’s signature date.

Amounts Payable: Certifying Officer may approve and certify payment for reasonable amounts that are

supported by receipts/invoices.

Voucher Preparation: See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the authorized Certifying Officer.

Not Payable: Reimbursements for do-it-yourself moves. Amounts claimed for reimbursement but not cer-

tified; amounts claimed for reimbursement and certified which exceed established limits.

Appropriations: As stated in the agreement or obligation document.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

propriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

TRNV

Training and Education Expenses – Paid to Non-Federal Entity

(Non-Contract)

Reimbursement Type

Non-Federal entity payment

Short Description: Payments to a vendor for training and education expenses.

Description: Payments for tuition and other authorized education expenses (e.g., books, library, and la-

boratory services). The training must be a regularly scheduled, off-the-shelf course, training conference, or

instructional service that is available to the general public and priced the same for everyone in the same

category (e.g., price per student, course, program, service, or training space). The training officer (or the

employee development officer) may authorize the actions summarized in this template. These actions do

not involve the contracting functions.

Examples: Training courses, training conferences, instructional services, and related books, library fees,

and laboratory services.

Authority

5 USC 4109

Expenses of training

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

(

However, 1099 will not be issued to state-owned colleges or universi

es.)

Prompt Pay Interest?

Yes No

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

The SF 182, Request, Authorization, Agreement, Certification of Training

and Reimbursement, is the authorized form to request, authorize, fund,

certify, reimburse, and evaluate DoD civilian training or Certified SF

1034; authorized obligation documents specific to their service/agency or

GSA or DoD forms specific for authorization of a claim that contains the

certification of fund availability for the intended purpose. For obligations

see DoD FMR Volume 3, Chapter 8.

Payment Request Docu-

ments

F 1034, SF182 or any other DoD Standard Forms used to support mis

ellaneous payments and that may be required by Component’s SOPs

certified by Certifying Officer external to payment office (see DoD FMR

Volume 5, Chapter 5).

Supporting Documents (re-

tained by Certifying Officer)

nvoice, binding agreement, receipts and approved purchase or entitle-

ent authorization and certification of funds document.

Required Dates Invoice Submitted Date (Invoice Date): Date of SF 182 or electronic

equivalent.

Invoice Received Date (INV RCVD): Date stamp of designated billing

office.

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): SF 182 Certifying Officer date.

Finalized Acceptance (MDSE ACCPT): SF 182 Certifying Officer date.

Amounts Payable: Approving Officials may approve payment for reasonable costs that are supported by

receipts/invoices. The total price of training authorized by the use of SF 182 may not exceed $25,000.

Voucher Preparation

: See Page 151 of this guidebook for general instructions. Advance Payment: Ad-

vance payment of tuition and other expenses is authorized either when the training facility renders or re-

uses to render a billing, or advance payment is indicated in the SF 182. The public voucher will identify

the training facility by name and address and indicate the amount and serial number of the check drawn to

the facility for the advance of tuition, as well as the amount and serial number of the check drawn to the

trainee for purchase of books, library, and laboratory services. The original and two reproduced copies

(front and back) of the Agency Finance/Disbursing copy of the SF 182 must be submitted to the disbursing

office to support payment of the advance. The original Agency Finance/Disbursing copy of the SF 182 is

endorsed by the Disbursing Officer to reflect the advance payment and is transmitted with the check to the

trainee.

Liquidation of Advance: Within five workdays after completion of the training, the trainee prepares an SF

182 certifying completion of the training. The disbursing office liquidates the advance payment.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Prohibitions against the payment of tuition or other expenses for training are outlined in

Federal Personnel Manual (FPM) 410.4, 410.5, 410.6, 410.7 and 410.8 and Civilian Personnel Instructions

(CPI) 410.4, 5, 6, 7, 8, and 10. Amounts claimed for reimbursement but not certified; amounts claimed for

reimbursement and certified which exceed established limits.

Appropriations: As stated in the agreement or obligation document.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

propriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

UTIV Utility Payments – Interest Bearing

Reimbursement Type

Non-Federal entity payment

Short Description: Utility payments that are interest bearing and tariffs and late fees do not apply.

Description: Payment of cable, gas, water, sewage, and electric billing statements.

ublic Utility – A business that furnishes an everyday necessity to the public at large. Public utilities pro-

ide water, electricity, natural gas, telephone service, and other essentials. Utilities may be publicly or pri

ately owned, but most are operated as private businesses. Typically a public utility has a Monopoly

the service it provides. It is more economically efficient to have only one business provide the service be-

cause the infrastructure required to produce and deliver a product such as electricity or water is very ex-

pensive to build and maintain. A consequence of this monopoly is that federal, state, and local

governments regulate public utilities to ensure that they provide a reasonable level of service at a fair

price.

Municipal Utility - A publicly owned corporation, or a political subdivision, that provides the public with a

service or services, such as water, electricity, gas, transportation, or telecommunications.

Examples: Bill from Verizon Communications Inc.

Authority

5 CFR 1315-1

FAR Subpart 32.905

Title 48 CFR 52.232-25.7.B.2(iii)

Prompt Payment

rompt Payment-Payment Docu-

entation and Process

rompt Payment-Additional Interest

Penalty

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes - Prompt Payment Act - In the absence of state, local or foreign

authorities that impose generally-applicable late payment rates for utility

payments, all utility payments, including payments for telephone service,

are subject to the Prompt Payment Act. The Submitting Activity should

review the contract/agreement, if available, to determine applicable

Prompt Payment Interest or Late Fee penalties. This procedure may

assist when determining which penalty applies. Most utilities will place a

“late fee amount" on the utility billings as a normal business practice for

all customers (residential, business, and government entities). (Title 48

CFR 52.232-25 - the additional penalty does not apply to payments

regulated by other Government regulations (e.g., payments under utility

contracts subject to tariffs and regulation)).

Cash Management Rule

Pay as soon as possible. If not paid in 30 days interest is due

Obligating Documents

ertified SF 1034; authorized obligation documents specific to their ser

ice/agency or GSA or DoD forms specific for authorization of a claim

that contains the certification of fund availability for the intended pur

pos

e. For obligations see DoD FMR Volume 3, Chapter 8.

Payment Request Docu-

ments

F 1034 or any other DoD Standard Forms used to support miscellane-

ous

payments and that may be required by Component’s SOPs certified

by Certifying Officer external to payment office (see DoD FMR Volume

5, Chapter 5).

Supporting Documents (re-

tained by Certifying Officer)

Invoice, binding agreement, receipts, and approved purchase or entitle-

ment authorization and certification of funds document.

Required Dates Invoice Submitted Date (Invoice Date): Date of SF 1034 or electronic

equivalent.

Invoice Received Date (INV RCVD): Date stamp of designated billing

office.

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): SF 1034 Certifying Officer date.

Finalized Acceptance (MDSE ACCPT): SF 1034 Certifying Officer

date.

Amounts Payable: Approving Officials may approve payment for reasonable amounts that are supported

by receipts/invoices.

Voucher Preparation: See Page 9 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified, amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the agreement or obligation document.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

propriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

UTTV Utility Payments- Tariff or Late Fee Bearing

Reimbursement Type

Non-Federal entity payment

Short Description: Utility payments where tariffs or late fees apply but not interest.

Description: Payment of cable, gas, water, sewage, and electric billing statements.

Municipal Utility - A publicly owned corporation, or a political subdivision, that provides the public with a

service or services, such as water, electricity, gas, transportation, or telecommunications.

ublic Utility – A business that furnishes an everyday necessity to the public at large. Public utilities pro-

ide water, electricity, natural gas, telephone service, and other essentials. Utilities may be publicly or pri

ately owned, but most are operated as private businesses. Typically a public utility has a Monopoly

the service it provides. It is more economically efficient to have only one business provide the service be-

cause the infrastructure required to produce and deliver a product such as electricity or water is very ex

pens

ive to build and maintain. A consequence of this monopoly is that federal, state, and local

governments regulate public utilities to ensure that they provide a reasonable level of service at a fair

price.

Examples: Bill from Alexandria Light and Power

Authority

5 CFR 1315-1

FAR Subpart 32.905

Title 48 CFR 52.232-25.7.B.2(iii)

Prompt Payment

rompt Payment-Payment Docu-

entation and Process

rompt Payment-Additional Interest

Penalty

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes

No – When state, local or foreign authorities impose generally-

applicable late payment rates for utility payments (e.g., via tariffs), late-

payment fees/charges must be paid in lieu of Prompt Payment Act inter

t when payment is made after payment due date. The Submitting

Activity should review the contract/agreement, if available, to determine

applicable Prompt Payment Interest or Late Fee penalties. This proce-

dure may assist when determining which penalty applies. Most utilities

will place a “late fee amount" on the utility billings as a normal business

practice for all customers (residential, business, and government enti

ies). (Title 48 CFR 52.232-25 - the additional penalty does not apply to

payments regulated by other Government regulations (e.g., payments

under utility contracts subject to tariffs and regulation)).

Cash Management Rule

Pay as soon as possible. Late fees are due if not paid by the due

date.

Obligating Documents

ertified SF 1034; authorized obligation documents specific to their ser

ice/agency or GSA or DoD forms specific for authorization of a claim

that contains the certification of fund availability for the intended pur

pos

e. For obligations see DoD FMR Volume 3, Chapter 8.

Payment Request Docu-

ments

F 1034 or any other DoD Standard Forms used to support miscellane-

ous payments and that may be required by Component’s SOPs certified

by Certifying Officer external to payment office (see DoD FMR Volume

5, Chapter 5).

Supporting Documents (re-

tained by Certifying Officer)

Invoice, binding agreement, receipts, and approved purchase or entitle-

ment authorization and certification of funds document.

Required Dates Invoice Submitted Date (Invoice Date): Date of SF 1034 or electronic

equivalent.

Invoice Received Date (INV RCVD): Date stamp of designated billing

office.

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): SF 1034 Certifying Officer date.

Finalized Acceptance (MDSE ACCPT): SF 1034 Certifying Officer

date.

Amounts Payable: Approving Officials may approve payment for reasonable amounts that are supported

by receipts/invoices.

Voucher Preparation: See Page 9 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified, amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the agreement or obligation document.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

propriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

VETV Veterinary Services for Contingency and/or Emergency Conditions

Reimbursement Type

Non-Federal entity payment

Short Description: Payment for non-routine veterinary services performed in support of public health for

contingency and/or emergency conditions.

Description: Payment for non-routine veterinary services performed in support of public health for contin-

gency and/or emergency conditions.

Examples: Veterinarians who are tasked to perform non-routine public health inspections or direct animal

medicine in support of public health for contingency and/or emergency conditions.

Authority

10 USC 401

Humanitarian and Civic Assistance

Provided in Conjunction with Military

Operations

Program Guidance:

DoDD 6400.4

DoD Veterinary Services Program

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes No

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

ertified SF 1034; authorized obligation documents specific to their ser

ice/agency or GSA or DoD forms specific for authorization of a claim

that contains the certification of fund availability for the intended purpose.

For obligations see DoD FMR Volume 3, Chapter 8.

Payment Request Docu-

ments

F 1034 or any other DoD Standard Forms used to support miscellane-

ous

payments and that may be required by Component’s SOPs certified

by Certifying Officer external to payment office (see DoD FMR Volume 5,

Chapter 5).

Supporting Documents (re-

tained by Certifying Officer)

nvoice, binding agreement, receipts, and approved purchase or entitle-

ent authorization and certification of funds document.

Required Dates Invoice Submitted Date (Invoice Date): Date of SF 1034 or electronic

equivalent.

Invoice Received Date (INV RCVD): Date stamp of designated billing

office.

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): SF 1034 Certifying Officer date.

Finalized Acceptance (MDSE ACCPT): SF 1034 Certifying Officer date.

Amounts Payable: Approving Officials may approve payment for reasonable amounts that are supported

by receipts/invoices.

Voucher Preparation: See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the agreement or obligation document.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

propriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

WITV Witness Fees

Reimbursement Type

Payment to Non-Federal Employees

Short Description: Payment of fees to Non-Federal employees while serving as a witness in court or

administrative proceedings.

Description: Witness Fees apply to Non-Federal employees who are paid fees and allowances while

serving as a witness in legal proceedings.

Examples: A Non-Federal employee subpoenaed for any legal proceedings shall be paid an attendance

fee at the rate allowed per legal guidance per day for each day’s attendance. Travel allowance equal to

the mileage allowance or travel by

common carrier will be paid via witness travel claim.

Authority

28 USC 1821

32 CFR 534.3

Per diem and mileage generally; sub-

sistence

Allowable expenses for witnesses

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

SF 11

56, claims for witness attendance fees, invitational travel orders, in

voi

ce and receipts if applicable, certified SF 1034/OF1164, authorized obli

gation

documents specific to their service/agency or GSA or DoD forms

specific for authorization of a claim that contains the certification of funds

availability for the intended purpose. For obligations see DoD FMR Volume

3, Chapter 8.

Payment Request Docu-

ments

SF 11

56, SF 1034 certified by Certifying Officer external to payment office

(see DoD FMR Volume 5, Chapter 5); OF 1164 (see DoD FMR Volume 10,

Chapter 11); or any other DoD Standard Forms used to support miscella

neous pa

yments and that may be required by Component’s SOPs.

Supporting Documents

(retained by Certifying

Officer)

SF 1156, invoice, binding agreement, receipts, and approved purchase or

entitlement authorization and certification of funds document.

Required Dates Invoice Submitted Date (Invoice Date): Invoice date (use prepared date

of OF 1164/SF 1034 if invoice date is missing)

Inv

oice Received Date (INV RCVD): Date stamp of designated billing of

fic

e (use invoice date if the date stamp is missing).

Evi

dence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): Date of delivery or service indicated on OF 1164/SF

1034 or use invoice date if delivery date is not entered on OF 1164/SF

1034.

Finalized Acceptance (MDSE ACCPT): Date of acceptance indicated on

OF 1164/SF 1034 or use invoice date if acceptance date is not entered on

the OF 1164/SF 1034.

Amounts Payable: Approving Officials may approve payment for reasonable costs that are supported

by receipts/invoices.

Voucher Preparation: See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the Agreement or obligation document.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

propriation data should reflect the SFIS as outlined in the SFIS Matrix. Also depending on system the

legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

EMPLOYEE REIMBURSEMENTS

ADPE Adoption Expenses

Reimbursement

Type

Employee Reimbursement (Service Members)

Short Description: Provides for reimbursement of adoption expenses incurred by a Service member

when the adoption is finalized.

Description: Provides for reimbursement of allowable adoption expenses incurred by a Service member

when the adopted child is less than 18 years of age. A Service member may be reimbursed up to $2,000

per adoption with a maximum of $5,000 per calendar year. Adoption expenses include, for example, pub

lic a

nd private agency fees, placement fees, legal fees, medical expenses for the child, the biological

mother and the adopting parents, temporary foster care, and other related expenses. Travel costs are not

reimbursed. The adoption must have been arranged by either a qualified adoption agency or other source

authorized to place children for adoption under state or local law. The reimbursement request must be

filed no later than one year after the adoption is finalized.

Examples: Service member adopts one child through a qualified adoption agency and the adoption is fi-

nalized. Service member completes DD Form 2675, attaches required receipts, and submits IAW service

procedures. Certified 2675 forwarded to servicing DFAS-Center for review and payment by Direct Depos

it/E

lectronic Funds Transfer.

Authority

10 U.S.C. 1052

DODI 1341.09

DoD FMR, Volume

7A, Appendix A

OPNAVINST

1754.4

General Military Law Miscellaneous Rights And Benefits

DOD Adoption Reimbursement Policy

Reimbursement of Adoption Expenses

Navy Adoption Reimbursement Policy

Tax Withhold-

ing

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay

Interest?

Yes

Cash Manage-

ment Rule

Pay as

soon as possible

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating

Documents

Certified SF 1034/OF1164, authorized obligation documents specific to their ser-

vice/agency or GSA or DoD forms specific for authorization of a claim that contains the

certification of funds availability for the intended purpose. For obligations see DoD

FMR Volume 3, Chapter 8.

Payment Re-

quest Docu

ment

DD Form 2675,

Reimbursement Request for Adoption Expenses

Supporting

DD Form 2675, Reimbursement Request for Adoption Expenses. Additional supporting

Documents

documentation required in accordance with Service specific regulations. For example;

(retained by

Final court order, all receipts marked “paid”, and all canceled checks. All documents

certifying of-

originating from a state or other authorized adoption agency must be certified as true

ficer)

copies of the original by the member’s legal office or commanding officer. In all cases

where the original document is filed with the court, a copy of the adoption order, certi-

fied by the Clerk of Courts, must be submitted.

Required

Invoice Submitted Date (Invoice Date): Invoice date (use prepared date of OF

Dates:

1164/SF 1034 if invoice date is missing)

Invoice Received Date (INV RCVD): Date stamp of designated billing office (use in-

voice date if the date stamp is missing).

vidence Goods Tendered & Services Rendered Acknowledgement Date (MDSE

DEL): Date of delivery or service indicated on OF 1164/SF 1034 or use invoice date if

delivery date is not entered on OF 1164/SF 1034.

Finalized Acceptance (MDSE ACCPT): Date of acceptance indicated on OF 1164/SF

1034 or use invoice date if acceptance date is not entered on the OF 1164/SF 1034.

Amounts Payable: Approving Officials may approve payment for reasonable costs that are supported by

receipts/invoices.

Voucher Preparation: See Page 151 of this guidebook for general instructions (Page 3 of DD 2675, Ap-

plication Processing Instructions)

Condition for Payment: Approval for payment by the Certifying Officer

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the Agreement or obligation document.

tandard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

opriation data should reflect the SFIS as outlined in the SFIS Matrix. Also depending on system the

legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

CCAE Civilian Clothing Allowance

Payment Type

Employee Allowance

Short Description: Allowance for civilian employee job-related clothing or uniforms.

Description: Payments for clothing allowances approved for DoD civilians to complete job-related functions

prescribed by DoD Instruction (DoDI) 1400.25, Volume 591, and Component-issued policies and limitations.

DoDI 1400.25, Volume 591 provides that employees who are required to wear uniforms may be paid a uniform

allowance equal to the cost of the uniform or $800 per year, whichever is less.

Examples: Fire fighters, security personnel.

Authority

10 USC 1593

5 USC 7903

DoD Instruction 1400.25,

Volume

591

Uniform allowance: civilian

employees

Protective clothing and equipment

DoD Civilian Personnel

Management System: Uniform

Allowance Rates for DoD

Civilian Employees

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Approved/Certified SF 1034; authorized obligation documents specific to

their service/agency or GSA or DoD forms specific for authorization of a

claim that contains the certification of fund availability for the intended

purpose. For obligations see DoD FMR Volume 3, Chapter 8.

Payment Request Docu-

ments

Appr

oved/Certified SF 1034 or any other DoD Standard Forms used to

support miscellaneous payments and that may be required by

Component’s SOPs; approved by a duly appointed (via DD Form 577)

Departmental Accountable Official (DAO) if applicable, and certified by a

duly appointed Certifying Officer prior to payment (see DoD FMR

Volume 5, Chapter 5 for appointment and certification policy).

Supporting Documents (re-

tained by Certifying Officer)

Doc

umentation sufficient to evidence the cost of any required

uniforms/allowance; identifying the position(s) authorized for an

allowance, the authorized allowance for the specific position(s), as well

as incumbents of allowance positions (e.g. a list of uniform items and

their cost required for the position).

Required Dates Invoice Submitted Date (Invoice Date): Use prepared date of SF

1034

Invoice Received Date (INV RCVD): Date stamp of designated billing

office on the SF 1034 (required per DoD FMR Volume 10, Chapter 7).

Use prepared date of SF 1034 if the date stamp is missing).

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): Use prepared date of SF 1034.

Finalized Acceptance (MDSE ACCPT): Use prepared date of SF

1034

100

CCAE Civilian Clothing Allowance

Amounts Payable: Approving Officials/Certifying Officers utilize approved allowance amounts for

authorized positions.

Voucher Preparation: See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by a duly appointed (DD Form 577) Certifying Officer.

Not Payable: Amounts claimed for payment but not approved by an appointed DAO, if applicable, or not

certified; amounts claimed which exceed established/authorized limits.

Appropriations: As stated in the agreement or obligation document.

Standard Financial Information Structure (Civilian): In an effort to achieve compliance with DoD’s BEA, all

appropriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system the

legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub- Accounting, Budget

Activity, and Period of Availability, and/or Legacy Reporting).

101

DSSE

Miscellaneous Expenses to Defense Security Service (DSS) Agents

Reimbursement Type

Employee Reimbursement

Short Description: Miscellaneous expenses to DSS agents.

Description: Reimbursement of miscellaneous expenses to DSS agents for investigative costs.

Examples: Investigative costs such as parking fees, police and court record checks, transcripts, photo-

graphs, or miscellaneous investigative fees. The DSS Headquarters provides the servicing entitlement

office its accounting classification for reimbursements. Such authority will be cited on the claim for reim

bursem

ent.

Authority

DSS Headquarters

Executive Order 12829

10 USC 127

DoD Directive 5105.42

Army Regulation 20-1

Authority will be cited on the claim

for reimbursement. (See DoD FMR

Volume 10, Chapter 11

National Industrial Security Program

Emer

gency and extraordinary ex

penses

Defense Security Service (DSS)

Inspector General Activities and

Procedures

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

OF 1164,

authorized obligation documents specific to their ser

vic

e/agency or GSA or DoD forms specific for authorization of a claim

that contains the certification of fund availability for the intended purpose.

For obligations see DoD FMR Volume 3, Chapter 8.

Payment Request Docu-

ments

Cert

ified OF 1164 or any other DoD Standard Forms used to support

miscellaneous payments and that may be required by Component’s

SOPs certified by Certifying Officer external to payment office (see DoD

FMR Volume 5, Chapter 5). Also see DoD FMR Volume 10, Chapter 11.

Supporting Documents (re-

tained by Certifying Officer)

Recei

pts for expense items over $75. Invoice, binding agreement, re

ceipt

s, and approved purchase or entitlement authorization and certifica

tion

of funds document.

Required Dates Invoice Submitted Date (Invoice Date): Date of OF 1164 or electronic

equivalent.

Invoice Received Date (INV RCVD): Date stamp of designated billing

office.

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): OF 1164 Certifying Officer date.

Finalized Acceptance (MDSE ACCPT): OF 1164 Certifying Officer

date.

102

Amounts Payable: Reimbursement for actual expenses. Approving Officials may approve payment for

reasonable costs that are supported by receipts/invoices.

Voucher Preparation: The claimant prepares an OF 1164 and puts the following statement on the vouch-

er: “I certify this claim is true and correct. There was an unforeseen and urgent reason to spend my funds,

and I have not received credit or payments.” See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Items over $75 with no receipt, or anything the approving authority deems to be inappropri-

ate. Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement and certi-

fied which exceed established limits.

Appropriations: As stated in the agreement or obligation document.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

propriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

The payment will be charged to the activity’s operations and maintenance funds citation provided by De-

fense Criminal Investigative Service Headquarters.

100

EEOE Employment-Related Judgments and Settlements

Reimbursement Type

Employee Reimbursement

Short Description: Payment for employment-related judgments and settlements to employees.

Description: Payment for settlement agreements to employees may include compensatory damages as

well as costs incurred in processing the complaint. Attorney fees and other costs may be awarded pursu

ant to a

no-fault settlement agreement, an informal adjustment, a decision of the service director of the

EEOC, the EEOC, the Merit Systems Protection Board, an arbitrator, a Federal court, or other appropriate

authority.

Examples: Costs incurred in processing discrimination complaints to employees may include attorney

fees, other related attorney expenses, and a potential expense of up to $300,000 compensatory damages

liability for claims of intentional discrimination under the Civil Rights Act of 1991.

Authority

5 CFR 1201

29 CFR Chapter XIV

Merit Systems Protection Board

Equal Employment Opportunity

Commission

Tax Withholding

N/A FITW FICA State (Must name state)

Subject to withholding if payment is for employment compensation such

as back pay (the payments will be made through civilian pay).

Tax Reporting

N/A W-2 IRS Form 1099

If the payment is made directly to the attorney or is issued jointly to the

attorney and the complainant, the payment also must be reported on

Forms 1099-MISC that are issued to the attorney (1099 box 14) and to

the complainant (1099 box 3).

Prompt Pay Interest?

Yes

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Settlement agreement, Federal court order, or Federal administrative

order, Certified SF 1034 authorized obligation documents specific to

their service/agency or GSA or DoD forms specific for authorization of a

claim that contains the certification of fund availability for the intended

purpose. For obligations see DoD FMR Volume 3, Chapter 8.

Payment Request Docu-

ments

SF 10

34 or any other DoD Standard Forms used to support miscella

neous pa

yments and that may be required by Component’s SOPs certi

fied b

y Certifying Officer external to payment office (see DoD FMR

Volume 5, Chapter 5).

Supporting Documents (re-

tained by Certifying Officer)

Sett

lement agreement, Federal court order, or Federal administrative

order. Settlement agreements must state what the payment represents;

e.g., compensatory damages, attorney fees, back pay, etc. Invoice,

binding agreement, receipts, and approved purchase or entitlement

authorization and certification of funds document.

Required Dates Invoice Submitted Date (Invoice Date): Date of settlement agreement

or SF 1034 or electronic equivalent.

Invoice Received Date (INV RCVD): Date stamp of designated billing

office.

Evi

dence Goods Tendered & Services Rendered Acknowledge

men

t Date (MDSE DEL): SF 1034 Certifying Officer date.

Finalized Acceptance (MDSE ACCPT): SF 1034 Certifying Officer

101

date.

Amounts Payable: As stipulated in the settlement agreement, Federal court order, or Federal administra-

tive order. Approving Officials may approve payment for reasonable costs that are supported by re-

ceipts/invoices.

Voucher Preparation: After review and approval of the award letter by the legal counsel, prepare an SF

1034, supported by the award letter and approval, made jointly payable to the complainant and the com

ainant’s representative. Requests to make actual payments are initiated by the EEO manager of the le

gal

office. A separate SF 1034 must be issued for each person receiving payment. The SF 1034 must

indicate whether the payment is taxable and which portion. The SF 1034 must contain the TIN, formal

claimant’s name (e.g., “Robert W. Smith” rather than “Bob Smith”) or the formal business name (e.g.,

“Great Lakes Express” rather than “GLE”) and the mailing address or EFT information. See Page 151 of

this guidebook for general instructions.

Condition for Payment: As stated in the settlement agreement, Federal court order, or Federal adminis-

trative order. The chief EEO manager reviews and approves all EEOC billings and any related SF 1034s

before payment by the disbursing office. Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed but not authorized in the settlement agreement, Federal court order, or

Federal administrative order. Amounts claimed for reimbursement but not certified; amounts claimed for

reimbursement and certified which exceed established limits.

Appropriations: As stated in the agreement or obligation document.

tandard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

opriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

ll costs and expenses associated with these complaints are funded by the activity where the alleged dis

rimination took place, using operating funds current at the time the services are requested. The EEOC

will bill this activity for any authorized and required expenses. Cite local operating funds current when the

employee or employee’s representative is notified of the amount payable on the claim for attorney fees

and cost. In addition, rules under 29 CFR 1614 for reinvestigations that became effective on 1 October

1992 may apply. Interest payments (when permitted by statute) are to be charged to funds current when

the award is made. The rate used is established by the Internal Revenue Service (IRS). Note: This IRS

rate is not the same as that used for interest under the Prompt Payment Act.

102

FIME Funeral, Interment, & Mortuary Expenses

Reimbursement Type:

Employee Reimbursement

Short Description: Provide for payment of Funeral, Interment, & Mortuary Expenses incurred by a military

member’s next of kin and is an allowable reimbursement expense prescribed by Military Service Regulation.

Description: Specific Service Regulations authorize and prescribe the services and expenses for the

care and disposition of deceased personnel. Payment for services, supplies, and transportation, or for

expenses incurred by the next of kin, is authorized as prescribed by 10 USC 1482.

Examples: Specific Service Regulations identify mortuary benefits, specific amounts payable for reimbursable

items, and appropriate funding sources (lines of accounting) that are to be used in determining reimbursable

costs. The specific benefits are complex and varied therefore it is imperative that Commanders and Certifica

tion

Officers adhere to provisions of their Service Regulations for guidance prior to authorizing and/or approving

reimbursements for Funeral, Interment, and Mortuary Expenses.

Authority

10 USC 1482

DoD FMR Volume 10,

Chapter 11

Army Regulation 600-8-1,

600-25, and FM 22-5

NAVMEDCOMINST

5360.1

Expenses Incident to Death

Payment as Reimbursement for Personal Ex-

penditures

Casualty Program

Decedent Affairs Manual

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes No

PPA Interest is not payable for payments made as reimbursements to military or

civilian employees

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

DD Form 1375

(Request for Payment of Funeral and/or Internment Expenses),

Certified SF 1034/OF1164, authorized obligation documents specific to their

service/agency or GSA or DoD forms specific for authorization of a claim that

contains the certification of funds availability for the intended purpose. For

obligations see DoD FMR Volume 3, Chapter 8.

Payment Request Doc-

ument

SF 1034 certified by Certifying Officer external to payment office (see DoD

FMR Volume 5, Chapter 5); OF 1164 (see DoD FMR Volume 10, Chapter 11);

or any other DoD Standard Forms used to support miscellaneous payments

and that may be required by Component’s SOPs.

Supporting Documents

(retained by certifying

officer)

DD Form 1375, Invoice, binding agreement, receipts, and approved purchase

or entitlement authorization and certification of funds document.

Required Dates:

Invoice Submitted Date (Invoice Date): Invoice date (use prepared date of

OF 1164/SF 1034 if invoice date is missing)

Invoice Received Date (INV RCVD): Date stamp of designated billing office

(use invoice date if the date stamp is missing).

Evidence Goods Tendered & Services Rendered Acknowledgement Date

(MDSE DEL): Date of delivery or service indicated on OF 1164/SF 1034 or

103

use invoice date if delivery date is not entered on OF 1164/SF 1034.

Finalized Acceptance (MDSE ACCPT): Date of acceptance indicated on OF

1164/SF 1034 or use invoice date if acceptance date is not entered on the OF

1164/SF 1034.

Amounts Payable: Approving Officials may approve payment for reasonable costs that are supported by

receipts/invoices.

Voucher Preparation: See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the Agreement or obligation document.

tandard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

opriation data should reflect the SFIS as outlined in the SFIS Matrix. Also depending on system the

legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

104

FLPE Fees, Licenses & Permits

Reimbursement Type

Employee Reimbursement

Short Description: Claims by employees for fees, licenses and permits.

Description: Employees may request reimbursement for authorized expenditures for fees, licenses and

permits required for the performance of their duties, which were paid from personal funds. They will be

reimbursed if the underlying expense was authorized or if there was an urgent and unforeseen public ne

cess

ity and if the claim is legally payable.

Examples: Expenses for employees to obtain professional credentials and certifications, state-imposed

and professional licenses, Medical Personnel Professional Specialty Board Examinations, and Notary

Public license fees.

Authority

5 USC 5757

5 USC 5945

Payment of expenses to obtain profes-

sional credentials

Notary public commission expenses

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Cert

ified SF 1034/OF1164, authorized obligation documents specific to

their service/agency or GSA or DoD forms specific for authorization of a

claim that contains the certification of funds availability for the intended pur

pose. F

or obligations see DoD FMR Volume 3, Chapter 8.

Payment Request Docu-

ments

SF 10

34 certified by Certifying Officer external to payment office (see DoD

FMR Volume 5, Chapter 5); OF 1164 (see DoD FMR Volume 10, Chapter

11); or any other DoD Standard Forms used to support miscellaneous

payments and that may be required by Component’s SOPs.

Supporting Documents

(retained by Certifying

Officer)

Invoice, binding agreement, receipts, and approved purchase or entitlement

authorization and certification of funds document.

Required Dates Invoice Submitted Date (Invoice Date): Invoice date (use prepared date

of OF 1164/SF 1034 if invoice date is missing)

Inv

oice Received Date (INV RCVD): Date stamp of designated billing of

fic

e (use invoice date if the date stamp is missing).

Evi

dence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): Date of delivery or service indicated on OF 1164/SF

1034 or use invoice date if delivery date is not entered on OF 1164/SF

1034.

Finalized Acceptance (MDSE ACCPT): Date of acceptance indicated on

OF 1164/SF 1034 or use invoice date if acceptance date is not entered on

the OF 1164/SF 1034.

Amounts Payable: Approving Officials may approve payment for reasonable costs that are supported by

receipts/invoices.

Voucher Preparation: See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

105

and certified which exceed established limits.

Appropriations: As stated in the Agreement or obligation document.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

propriation data should reflect the SFIS as outlined in the SFIS Matrix. Also depending on system the

legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

106

GIFE Gifts

Reimbursement Type

Employee Reimbursement

Short Description: Reimbursement to an employee for expenses associated with the purchase of an offi-

cial gift using personal funds.

Description: Reimbursement to an employee for expenses associated with the purchase of an official gift

using personal funds.

Examples: Reimbursing an employee who purchased an official gift.

Authority:

DoDI 7250.13

OSD Memorandum July 28, 2010

Use of Appropriated Funds for Of-

ficial Representation Purposes

Official Representation Funds

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Certified SF 1034/OF1164, authorized obligation documents specific to

their service/agency or GSA or DoD forms specific for authorization of a

claim that contains the certification of funds availability for the intended

purpose. For obligations see DoD FMR Volume 3, Chapter 8.

Payment Request Docu-

ments

SF 10

34 certified by Certifying Officer external to payment office (see

DoD FMR Volume 5, Chapter 5); OF 1164 (see DoD FMR Volume 10,

Chapter 11); or any other DoD Standard Forms used to support miscel

laneous

payments and that may be required by Component’s SOPs.

Supporting Documents (re-

tained by Certifying Officer)

Invoi

ce, binding agreement, receipts, and approved purchase or entitle

ment aut

horization and certification of funds document.

Required Dates Invoice Submitted Date (Invoice Date): Invoice date (use prepared

date of OF 1164/SF 1034 if invoice date is missing)

Invoice Received Date (INV RCVD): Date stamp of designated billing

office (use invoice date if the date stamp is missing).

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): Date of delivery or service indicated on OF 1164/SF

1034 or use invoice date if delivery date is not entered on OF 1164/SF

1034.

Fin

alized Acceptance (MDSE ACCPT): Date of acceptance indicated

on OF 1164/SF 1034 or use invoice date if acceptance date is not en

tered o

n the OF 1164/SF 1034.

Amounts Payable: Approving Officials may approve payment for reasonable costs that are supported by

receipts/invoices. Please refer to “Authority” section for spending limitations.

Voucher Preparation: See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits.

107

Appropriations: As stated in the Agreement or obligation document.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

propriation data should reflect the SFIS as outlined in the SFIS Matrix. Also depending on system the leg-

acy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting, Budget

Activity, and Period of Availability, and/or Legacy Reporting).

108

LGLE Legal Claims

Reimbursement Type

Employee Reimbursement

Short Description: Payment of claims approved by a settlement authority under any one of a variety of

claims acts.

Description: Claims under a variety of Federal statutes are processed and approved by certain settle-

ment authorities based on their delegated authority to settle that type and amount of claim. Persons who

have been designated to approve or disapprove claims cognizable under these statutes and the regula

tions

governing preparation, submission, adjudication, and payment of the claims can be obtained from

local office of counsel or judge advocate office. Settlement authorities at all levels will pay claims by the

most efficient means. Sometimes this means forwarding a voucher to DFAS or using another electronic

system. Sometimes emergency cash payments are made. Claims approved by other designees are for

warded t

o the local disbursing office that serves the approving authority for preparation and payment of

the public voucher.

Examples:

Authority

28 USC 1346(b), 2671, 2680

USC 3721b

10 USC 2733

USC 715

Federal Tort Claims Act

Clai

ms of personnel of agencies

and the District of Columbia gov

ernment f

or personal property dam

age or los

Property loss; personal injury or

death: incident to noncombat activi

ties of

Department of Army, Navy,

or Air Force

Propert

y loss; personal injury or

death: activities under certain sec-

tions of this title

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Settlement agreement, court order, and/or memorandum. Certified SF

1034 authorized obligation documents specific to their service/agency or

GSA or DoD forms specific for authorization of a claim that contains the

certification of fund availability for the intended purpose. For obligations

see DoD FMR Volume 3, Chapter 8.

Payment Request Docu-

ments

SF 1034

or any other DoD Standard Forms used to support miscellane

ous paym

ents and that may be required by Component’s SOPs certified

by Certifying Officer external to payment office (see DoD FMR Volume

5, Chapter 5).

Supporting Documents (re-

tained by Certifying Officer)

Settl

ement agreement, court order, and/or memorandum, Invoice, bind

ing agreem

ent, receipts, and approved purchase or entitlement authori

zation

and certification of funds document.

Required Dates Invoice Submitted Date (Invoice Date): Date of SF 1034 or electronic

equivalent.

Invoice Received Date (INV RCVD): Date stamp of designated billing

109

office.

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): SF 1034 Certifying Officer date.

Finalized Acceptance (MDSE ACCPT): SF 1034 Certifying Officer

date.

Amounts Payable: The Secretary of Defense or designee is authorized to pay claims against the United

States for money damages of the following (these amounts are generally true—the settlement authority

alone is responsible for determining appropriateness of payment):

$2,500 or less under the Federal Tort Claims Act (28 USC 1346(b), 2671, 2680). Amounts over $2,500

are paid from the Department of the Treasury Judgment Fund.

$40,000 or less for a normal claim, and up to $100,000 for emergency evacuation or extraordinary

circumstances under the Personnel Claims Act (31 USC 3721b).

$100,000 or less under the Military Claims Act (10 USC 2733). Amounts over $100,000 are paid from the

Department of the Treasury Judgment Fund.

$100,000 or less under the National Guard Claims Act (32 USC 715). Amounts over $100,000 are paid

from the Department of the Treasury Judgment Fund.

Approving Officials may approve payment for reasonable costs that are supported by receipts/invoices.

Voucher Preparation: Claims under the Federal Tort Claims Act and other non-contractual claims that

have been approved by the Secretary of a Military Department, or by designated approving authorities in

the office of counsel or judge advocate general, are sent to the appropriate DFAS center or local disburs

ng office for preparation and payment of the public voucher. Claims approved by other designees are for

arded to the local disbursing office that serves the approving authority for preparation and payment of

the public voucher.

ee Page 151 of this guidebook for general instructions.

Condition for Payment: As stipulated in the settlement agreement or Federal Court order. Approval for

payment by the Certifying Officer.

Not Payable: Amounts claimed but not authorized in the settlement agreement or Federal court order;

amounts claimed for reimbursement but not certified; amounts claimed for reimbursement and certified

which exceed established limits.

Appropriations: As stated in the agreement or obligation document.

tandard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

opriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

n most instances payment is charged to the activity’s operations and maintenance, unless a special fund

is established.

110

MEDE Medical Services Provided by Civilian Non-Federal Sources

Reimbursement Type

Employee Reimbursement

Short Description: Reimbursement for medical services provided by civilian Non-Federal sources for ex-

aminations to determine an employee’s fitness for duty.

Description: Reimbursement for medical services provided by civilian Non-Federal sources for examina-

tions to determine an employee’s fitness for duty as authorized by the commanding officer or military MTF

approving authority.

Examples: Reimbursement for medical services provided by civilian Non-Federal sources for examina-

tions to determine an employee’s fitness for duty.

Authority

10 USC 1071, 1085

DoD FMR Volume 10, Chapter 12

Civilian Health and Medical Pro-

gram of the Uniformed Services

(TRICARE)

Misc

ellaneous Payments

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Cert

ified OF 1164; authorized obligation documents specific to their ser

vic

e/agency or GSA or DoD forms specific for authorization of a claim

that contains the certification of fund availability for the intended pur

pose.

For obligations see DoD FMR Volume 3, Chapter 8.

Payment Request Docu-

ments

OF 1164 (

see DoDFMR Volume 10, Chapter 11) or any other DoD

Standard Forms used to support miscellaneous payments and that may

be required by Component’s SOPs certified by Certifying Officer external

to payment office (see DoD FMR Volume 5, Chapter 5).

Supporting Documents (re-

tained by Certifying Officer)

Invoi

ce, binding agreement, receipts, and approved purchase or entitle

ment aut

horization and certification of funds document.

Required Dates Invoice Submitted Date (Invoice Date): Invoice date (use prepared

date of OF 1164 if invoice date is missing).

Invoice Received Date (INV RCVD): Date stamp of designated billing

office (use invoice date if the date stamp is missing).

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): Date of delivery or service indicated on OF 1164.

Finalized Acceptance (MDSE ACCPT): Date of acceptance indicated

on OF 1164.

Amounts Payable: Approving Officials may approve payment for reasonable amounts that are supported

by receipts/invoices.

Voucher Preparation: The claimant prepares an OF 1164. If a voucher other than OF 1164 is used, the

claimant includes the following certification: “I certify that this claim is true and correct to the best of my

knowledge and belief and that payment or credit has not been received by me.” See Page 151 of this

guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits.

111

Appropriations: As stated in the agreement or obligation document.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

propriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

The funds charged will be the operating funds of the MTF that made the referral.

112

MISE

Miscellaneous Payment - Employee

Reimbursement Type

Federal entity payment

Short Description: Payment requests that may be service specific or undefined as a miscellaneous pay-

ment codes. NOTE: Please contact the DFAS-Tax Office-Send the requests to cco-

1099@dfas.mil/614-701-2475 prior to completing the claim/request for reimbursement for tax re-

porting guidance.

Description: Payment requests for which there are no applicable “Abbreviated Payment Code”. These

requests may be service/DoD agency specific with infrequent use.

Examples: Payments request may cite MOUs/MOAs.

Authority

References will be provided by

submitting activity for Audit

Readiness. Authority reference

will be cited on the payment

request document.

Tax Withholding

N/A FITW FICA State (Must name state) NOTE: Please

contact the DFAS-Tax Office-Send the requests to cco-

1099@dfas.mil/614-701-2475 prior to completing the claim/request

for reimbursement for tax reporting guidance.

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Certified SF 1034, OF 1164, or other forms required/authorized as obli-

gation documents specific to their service/agency or GSA or DoD forms

specific for authorization of a claim that contains the certification of fund

availability for the intended purpose. For obligations see DoD FMR Vol

ume 3, C

hapter 8.

Payment Request Docu-

ments

SF 1034, OF 1164 or other authorized documents certified by Certifying

Officer external to payment office (see DoD FMR Volume 5, Chapter 5);

or any other DoD Standard Forms used to support miscellaneous pay

ments

and that may be required by Component’s SOPs.

Supporting Documents (re-

quired by Certifying Officer)

Invoice, binding agreement, receipts, and approved purchase or entitle-

ment authorization and certification of funds document.

Required Dates

Invoice Submitted Date (Invoice Date): Date of SF 1034 or electronic

equivalent.

Invoice Received Date (INV RCVD): Date stamp of designated billing

office.

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): SF 1034 Certifying Officer date.

Finalized Acceptance (MDSE ACCPT): SF 1034 Certifying Officer date.

Amounts Payable: Approving Officials may approve payment for reasonable amounts that are supported

by receipts/invoices.

Voucher Preparation: See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits.

113

Appropriations: As stated in the agreement or obligation document.

tandard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

opriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

114

MWRE Morale, Welfare, Recreation, and General Entertainment Expenses

Reimbursement Type

Employee Reimbursement

Short Description: Reimbursement of approved expenses for morale and welfare services.

Description: Reimbursement of approved expenses for morale and welfare services.

Examples: PCS lodging expenses paid to employee for personnel and/or dependents because on-

base housing was not available upon arrival.

Authority

JTR.

Authority references must

be customized according to

the claim for reimburse-

ment by the submitting ac-

tivity.

Joint Federal Travel Regulations for

PCS moves.

Employee must submit claim to ap-

proving activity for reimbursement.

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A

W-2 IRS Form 1099

Prompt Pay Interest?

Yes

Cash Management Rule

y as soon as possible.

Pay by day 30.

Obligating Documents

Certifi

ed OF 1164; authorized obligation documents specific to their

service/agency or GSA or DoD forms specific for authorization of a

claim that contains the certification of fund availability for the intend

ed purpose. For

obligations see DoD FMR Volume 3, Chapter 8.

Payment Request Documents

OF 1164 (see DoD FMR Volume 10, Chapter 11) or any other DoD

Standard Forms used to support miscellaneous payments and that

may be required by Component’s SOPs certified by Certifying Officer

external to payment office (see DoD FMR Volume 5, Chapter 5).

Supporting Documents (retained

by Certifying Officer)

Invoice,

binding agreement, receipts, and approved purchase or en

titlement

authorization and certification of funds document.

Required Dates Invoice Submitted Date (Invoice Date): Invoice date (use prepared

date of OF 1164 if invoice date is missing).

Invoice R

eceived Date (INV RCVD): Date stamp of designated bill

ing offic

e (use invoice date if the date stamp is missing).

Eviden

ce Goods Tendered & Services Rendered Acknowledge

ment Dat

e (MDSE DEL): Date of delivery or service indicated on OF

1164.

Finaliz

ed Acceptance (MDSE ACCPT): Date of acceptance indi

cated on OF 11

64.

Amounts Payable: Reimbursement must be for item authorized to be paid from appropriated funds. Ap-

proving Officials may approve payment for reasonable amounts that are supported by receipts/invoices.

Voucher Preparation: The claimant prepares an OF 1164. If a voucher other than OF 1164 is used, the

115

claimant includes the following certification: “I certify that this claim is true and correct to the best of my

knowledge and belief and that payment or credit has not been received by me.” See Page 151 of this

guidebook for general instructions.

Condition for Payment: Reimbursement must be for item authorized to be paid from appropriated funds.

Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits. Reimbursement for items or services to be paid from NAF

may not use the miscellaneous payment process.

Appropriations: As stated in the agreement or obligation document.

tandard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

opriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

116

OREE

Official Representation Funds (ORF) Entertainment

Reimbursement Type

Employee Reimbursement

Short Description: Employee reimbursement of Official Representation Funds (ORF) Entertainment ex-

penses.

Description: Used to host official receptions, dinners, and similar events, and to otherwise extend official

courtesies to guests of the United States and the Department of Defense for the purpose of maintaining the

standing and prestige of the United States and the Department of Defense to include entertainment activi

ties.

Examples: Official Representation of Funds for entertainment can be used as defined in the DoD authority

below.

Authority

DODI 7250.13

DoD FMR Volume 10, Chapter 12

SECNAVINST 7042.7K

Use of Appropr

iated Funds for Offi

cial Represe

ntation Purposes

Miscellaneous Payments

DON Instruction on use of ORF

Tax Withholding (applicable

to employees)

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Certified SF 1034/OF1164, authorized obligation documents specific to

their service/agency or GSA or DoD forms specific for authorization of a

claim that contains the certification of funds availability for the intended

purpose. For obligations see DoDFMR Volume 3, Chapter 8.

Payment Request Docu-

ments

SF 1034 certi

fied by Certifying Officer external to payment office (see

DoDFMR Volume 5, Chapter 5); OF 1164 (see DoDFMR Volume 10,

Chapter 11); or any other DoD forms used to support miscellaneous

payments and that may be required by Component’s SOPs.

Supporting Documents (re-

tained by Certifying Officer)

Invoice, binding agreement, receipts, and approved purchase or entitle-

ment authorization and certification of funds document.

Required Dates Invoice Submitted Date (Invoice Date): Invoice date (use prepared date

of OF 1164/SF 1034 if invoice date is missing)

Invoice Received Date (INV RCVD): Date stamp of designated billing

office (use invoice date if the date stamp is missing).

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): Date of delivery or service indicated on OF 1164/SF

1034 or use invoice date if delivery date is not entered on OF 1164/SF

1034.

Finalized Acceptance (MDSE ACCPT): Date of acceptance indicated

on OF 1164/SF 1034 or use invoice date if acceptance date is not en-

117

tered on the OF 1164/SF 1034.

Amounts Payable: Approving Officials may approve payment for reasonable costs that are supported by

receipts/invoices.

Voucher Preparation: See page 151 of this Guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the Agreement or obligation document.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all appro-

priation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system the

legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

118

ORGE

Official Representation Funds (ORF) Gift and Mementos

Reimbursement Type

Employee Reimbursement

Short Description: Employee reimbursement of Official Representation Funds (ORF) Gift and Mementos expenses

Description: Used to host official receptions, dinners, and similar events, and to otherwise extend official courtesies

to guests of the United States and the Department of Defense for the purpose of maintaining the standing and pres-

tige of the United States and the Department of Defense.

Examples: Official Representation of Funds can be used as defined in the authority below.

Authority

DODI 7250.13

DoD FMR Volume 10, Chapter 12

SECNAVINST 7042.7K

Use of Appropriated Funds for Official Repre-

sentation Purposes

Miscellaneous Payments

DON Instruction on use of ORF

Tax Withholding (applicable

to employees)

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Certifi

ed SF 1034/OF1164, authorized obligation documents specific to their ser

vice/agenc

y or GSA or DoD forms specific for authorization of a claim that contains

the certification of funds availability for the intended purpose. For obligations see

DoDFMR Volume 3, Chapter 8.

Payment Request Docu-

ments

SF 1034 cert

ified by Certifying Officer external to payment office (see DoDFMR

Volume 5, Chapter 5); OF 1164 (see DoDFMR Volume 10, Chapter 11); or any oth

er DoD form

s used to support miscellaneous payments and that may be required by

Component’s SOPs.

Supporting Documents (re-

tained by Certifying Officer)

Invoice, binding agreement, receipts, and approved purchase or entitlement author-

ization and certification of funds document.

Required Dates Invoice Submitted Date (Invoice Date): Invoice date (use prepared date of OF

1164/SF 1034 if invoice date is missing)

Invoice Received Date (INV RCVD): Date stamp of designated billing office (use

invoice date if the date stamp is missing).

Evidence Goods Tendered & Services Rendered Acknowledgement Date

(MDSE DEL): Date of delivery or service indicated on OF 1164/SF 1034 or use

invoice date if delivery date is not entered on OF 1164/SF 1034.

Finalized Acceptance (MDSE ACCPT): Date of acceptance indicated on OF

1164/SF 1034 or use invoice date if acceptance date is not entered on the OF

1164/SF 1034.

Amounts Payable: Approving Officials may approve payment for reasonable costs that are supported by re-

ceipts/invoices.

119

Voucher Preparation: See page 151 of this Guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement and certified

which exceed established limits.

Appropriations: As stated in the Agreement or obligation document.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all appropriation

data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system, the legacy line of ac-

counting may be applicable (Department Regular, Main Accounting, Sub-Accounting, Budget Activity, and Period of

Availability, and/or Legacy Reporting).

120

PATE Patents, Copyrights, and Designs

Reimbursement Type

Employee Reimbursement

Short Description: Claims by employees for patents, copyrights, designs, processes and manufacturing

data that were developed prior to employment.

Description: Appropriated funds available for acquiring material may be used to acquire patents, copy-

rights, and applications for patents, design, processes, and manufacturing data when it benefits the De

part

ment.

Examples: An employee has copyrights, prior to employment for a systems related training manual to be

used by various Components.

Authority:

10 USC 2386

Patents, Copyrights, and Designs

Tax Withholding

N/A

FITW

FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Certified SF 1034/OF1164, authorized obligation documents specific to

their service/agency or GSA or DoD forms specific for authorization of a

claim that contains the certification of funds availability for the intended

purpose. For obligations see DoD FMR Volume 3, Chapter 8.

Payment Request Docu-

ments

1034 certified by Certifying Officer external to payment office(see

DoD FMR Volume 5, Chapter 5); OF 1164 (see DoD FMR Volume 10,

Chapter 11; or any other DoD and Standard Forms used to support mis

cel

laneous payments and that may be required by Component’s SOPs

Supporting Documents (re-

tained by Certifying Officer)

Inv

oice, binding agreement (patents, copyrights, designs, processes and

manufacturing data), receipts, an approved purchase or entitlement au

thor

ization, and certification of funds document.

Required Dates

Invoice Submitted Date (Invoice Date): Invoice date (use prepared

date of SF 1034/OF 1164 if invoice date is missing)

Invoice Received Date (INV RCVD): Date stamp of designated billing

office (use invoice date if the date stamp is missing).

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): Date of delivery or service indicated on SF 1034/OF

1164 or use invoice date if delivery date is not entered on SF 1034/OF

1164.

Finalized Acceptance (MDSE ACCPT): Date of acceptance indicated

on SF 1034/OF 1164 or use invoice date if acceptance date is not en

ter

ed on the SF 1034/OF 1164.

Amounts Payable: Approving Officials may approve payment for reasonable costs that are supported by

receipts/invoices.

Voucher Preparation: See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the Agreement or obligation document.

121

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

propriation data should reflect the SFIS as outlined in the SFIS Matrix. Also depending on system the

legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

122

PRLE Professional Liability Insurance

Reimbursement Type

Employee Reimbursement

Short Description: Payment for professional liability insurance.

Description: Payments to qualified individuals for reimbursement of professional liability insurance.

Examples: Agency employee whose position is that of a law enforcement officer, supervisor, or manage-

ment official, including members of the Senior Executive Service.

Authority

Public Law 104-208, Section 636

(5 USC Chapter 59)

DoD FMR Volume 10 Chapter

Public Law 106-567, Title IV, §

406, Dec. 27, 2000, 114 Statute

2849, as amended by Public

Law 107-108, Title IV § 404,

Dec. 28, 2001, 115 Statute 1404

Payment to insurance provider relat-

ing to professional liability insurance

Eligibility of additional employees for

payment to insurance provider relat

ing t

o professional liability insurance

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes

Cash Management Rule

ay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Cert

ified OF 1164 authorized obligation documents specific to their ser

vic

e/agency or GSA or DoD forms specific for authorization of a claim

that contains the certification of fund availability for the intended purpose.

For obligations see DoD FMR Volume 3, Chapter 8.

Payment Request Docu-

ments

OF 1164

or any other DoD Standard Forms used to support miscellane

ous pay

ments and that may be required by Component’s SOPs certified

by Certifying Officer external to payment office (see DoD FMR Volume 5,

Chapter 5).

Supporting Documents (re-

tained by Certifying Officer)

Invoi

ce or receipts as proof of payment for professional liability insurance

policy and documentation to support the total annual premium.

Required Dates Invoice Submitted Date (Invoice Date): Date of Invoice (Use prepared

date of OF 1164

Inv

oice Received Date (INV RCVD): Date stamp of designated certify

ing of

fice or date of certification authorized by Certifying Officer’s signa

ture.

Evi

dence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): Date indicated on OF 1164 by claimant signature.

Finalized Acceptance (MDSE ACCPT): Date indicated on OF 1164 by

claimant signature.

Amounts Payable: Payment will reimburse qualified employees for the purchase of professional liability

insurance in an amount up to $150 or one-half the cost of the premium per year, whichever is less. Ap

provi

ng Officials may approve payment for reasonable amounts that are supported by receipts/invoices.

Voucher Preparation: The claimant prepares an OF 1164 and secures required signatures by Approving

Official and authorized Certifying Officer. See Page 151 of this guidebook for general instructions.

123

Condition for Payment: Qualified employees, law enforcement officers, supervisors, management offi-

cials, and members of Senior Executive Service, as cited in the Authority section of this instruction. Ap-

proval for payment by the Certifying Officer.

Not Payable: Reimbursements for professional liability insurance for non-appropriated fund (NAF) em-

ployees or military personnel. Amounts claimed for reimbursement but not certified; amounts claimed for

reimbursement and certified which exceed established limits.

Appropriations: As stated in the agreement or obligation document.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all appro-

priation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system the

legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

124

RENE Lease and Rental Agreements

Reimbursement Type

Employee Reimbursement

Short Description: Reimbursement to a Federal employee who secured the lease/rental services and

equipment from a local business for a few hours for the Government’s benefits using personal funds.

Description: Federal Entity payment for the lease or rental of property and/or equipment from a local

business for a few hours by or for the Government using personal funds, if there was an urgent and un

fores

een public necessity and if the claim is legally payable.

Examples: Reimbursement to an employee (using personal funds) who secured the lease or rental of a

backhoe and the operator to facilitate an emergency repair of a water main leak causing interrupted ser-

Authority:

DoD FMR Volume 10, Chapter 12

10 USC 2667

Payment As Reimbursement For

Personal Expenditures

Leases: Non-Excess Property of

Military Departments and Defense

Agencies

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Certified SF 1034/OF1164, authorized obligation documents specific to

their service/agency or GSA or DoD forms specific for authorization of a

claim that contains the certification of funds availability for the intended

purpose. For obligations see DoD FMR Volume 3, Chapter 8.

Payment Request Documents

SF 10

34 certified by Certifying Officer external to payment office (see

DoD FMR Volume 5, Chapter 5); OF 1164 (see DoD FMR Volume 10,

Chapter 11); or any other DoD Standard Forms used to support miscel

laneous

payments and that may be required by Component’s SOPs.

Supporting Documents (re-

tained by Certifying Officer)

Invoi

ce, binding agreement, receipts, and approved purchase or enti

tlem

ent authorization and certification of funds document.

Required Dates Invoice Submitted Date (Invoice Date): Invoice date (use prepared

date of OF 1164/SF 1034 if invoice date is missing)

Invoice Received Date (INV RCVD): Date stamp of designated billing

office (use invoice date if the date stamp is missing).

Evi

dence Goods Tendered & Services Rendered Acknowledge

men

t Date (MDSE DEL): Date of delivery or service indicated on OF

1164/SF 1034 or use invoice date if delivery date is not entered on OF

1164/SF 1034.

Fin

alized Acceptance (MDSE ACCPT): Date of acceptance indicated

on OF 1164/SF 1034 or use invoice date if acceptance date is not en

tered o

n the OF 1164/SF 1034.

Amounts Payable: Approving Officials may approve payment for reasonable costs that are supported by

receipts/invoices.

Voucher Preparation: See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

125

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the Agreement or obligation document.

Standa

rd Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all appro

priation

data should reflect the SFIS as outlined in the SFIS Matrix. Also depending on system the legacy

line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting, Budget Activ

ity, an

d Period of Availability, and/or Legacy Reporting).

126

RERE Room and Board for Dependent Children

Reimbursement Type:

Employee Reimbursement

Short Description: Reimbursement of the cost of room and board to sponsors of dependent children when

they require room and board away from their domicile.

Description: In limited circumstances cited in 5 USC 5924, the cost of room and board is reimbursable to

sponsors of dependent children when dependent children require room and board away from their domicile

(not within commuting distance). The DoD Dependent School system coordinates the placement of the stu

dents in l

ocal public private schools, or if unavailable, in boarding schools. See the Department of Defense

Education Activity (DODEA) Regulation 1342.13 for more information regarding eligibility requirements for

education of dependent children in overseas areas or attendance at Non-DoD schools.

Examples: When DODEA has authorized a dependent child to attend a boarding school because there

aren’t DoD Schools or adequate English-speaking international private day schools within commuting dis

tance. When a m

ilitary member is a military attaché to the US Embassy where there is no DODEA school or

the local school system is not adequate for the member’s children’s educational needs, the member can

apply for reimbursement of boarding school fees for the member’s dependents to attend school at an alter-

nate location.

Authority

5 USC 5924 (4) (A)

DOD FMR Volume 10,

Chapter 11

DODEA Regulation

1342.13

Government Organizations and Employ-

ees

Payment as Reimbursement for Person-

al Expenditures

Eligibility Requirements for Education of

Elementary and Secondary School-Age

Dependents in Overseas Areas

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT)

date.

Obligating Documents

Certifi

ed SF 1034/OF1164, authorized obligation documents specific

to their service/agency or GSA or DoD forms specific for authoriza

tion of a cl

aim that contains the certification of funds availability for

the intended purpose. For obligations see DoD FMR Volume 3,

Chapter 8.

Payment Request Document

SF 1034 certified by Certifying Officer external to payment office (see

DoD FMR Volume 5, Chapter 5); OF 1164 (see DoD FMR Volume

10, Chapter 11); or any other DoD Standard Forms used to support

miscellaneous payments and that may be required by Component’s

SOPs.

Supporting Documents (retained

by certifying officer)

Certificate of performance (receipt covering the actual payment of

the room and board), and a signed statement from the school super

intendent or

principal that room and board charge was reasonable for

the area and there was not a less expensive alternative available for

127

providing adequate education at the school within the same compa-

rable distance, invoice, binding agreement, receipts, and approved

purchase or entitlement authorization and certification of funds doc

ument.

Required Dates: Invoice Submitted Date (Invoice Date): Invoice date (use prepared

date of OF 1164/SF 1034 if invoice date is missing)

Inv

oice Received Date (INV RCVD): Date stamp of designated bill

ing of

fice (use invoice date if the date stamp is missing).

Evi

dence Goods Tendered & Services Rendered Acknowledge

men

t Date (MDSE DEL): Date of delivery or service indicated on OF

1164/SF 1034 or use invoice date if delivery date is not entered on

OF 1164/SF 1034.

Fin

alized Acceptance (MDSE ACCPT): Date of acceptance indi

cated o

n OF 1164/SF 1034 or use invoice date if acceptance date is

not entered on the OF 1164/SF 1034.

Amounts Payable: Approving Officials may approve payment for reasonable costs that are supported by

receipts/invoices.

Voucher Preparation: See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the agreement or obligating document.

Stan

dard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all appro

priat

ion data should reflect the SFIS as outlined in the SFIS Matrix. Also depending on system the legacy

line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting, Budget Activ

ity, an

d Period of Availability, and/or Legacy Reporting).

128

REUE Title: Utility Reconnection Fees

Reimbursement Type:

Employee Reimbursement

Short Description: Provide reimbursement to authorized personnel for reconnection fees associated with a di-

rected move between government housing/or local off-base housing.

Description: Employees are often directed to move between government housing (barracks/dormitory/base

housing units) and local off-base housing. When this occurs the base housing office will authorize the reim

bursement

of utility reconnection fees.

These fees include as an example, telephone, cable, etc.

Examples: A member is directed to move from one barracks/dormitory to another. The individual has a personal

phone line and cable service in their room. When they move to the new dormitory, there are charges by the phone

and cable company for this relocation. The member is authorized to be reimbursed for these charges.

Authority

DoD FMR Volume 10

Chapter 12

31 USC 1348 (B-187833

1977)

Miscellaneous Payments

Telephone and Installation Charges

Tax Withholding

A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes No

PPA Interest is not payable for payments made as reimbursements to military or

civilian employees

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Certified SF 1034/OF1164, authorized obligation documents specific to their

service/agency or GSA or DoD forms specific for authorization of a claim that

contains the certification of funds availability for the intended purpose. For

obligations see DoD FMR Volume 3, Chapter 8.

Payment Request Docu-

ment

SF 1034 certified by Certifying Officer external to payment office (see DoD

FMR Volume 5, Chapter 5); OF 1164 (see DoD FMR Volume 10, Chapter

11); or any other DoD Standard Forms used to support miscellaneous pay

ments and t

hat may be required by Component’s SOPs.

Supporting Documents (re-

tained by certifying officer)

Special

orders, i

nvoice, binding agreement, receipts, and approved purchase

or entitlement authorization and certification of funds document.

Required Dates:

Invoice Submitted Date (Invoice Date): Invoice date (use prepared date of

OF 1164/SF 1034 if invoice date is missing)

Invoice Received Date (INV RCVD): Date stamp of designated billing office

(use invoice date if the date stamp is missing).

Evidence Goods Tendered & Services Rendered Acknowledgement Date

(MDSE DEL): Date of delivery or service indicated on OF 1164/SF 1034 or

use invoice date if delivery date is not entered on OF 1164/SF 1034.

Finalized Acceptance (MDSE ACCPT): Date of acceptance indicated on OF

1164/SF 1034 or use invoice date if acceptance date is not entered on the OF

1164/SF 1034.

Amounts Payable: Approving Officials may approve payment for reasonable costs that are supported by re-

ceipts/invoices.

129

Voucher Preparation: See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement and

certified which exceed established limits.

Appropriations: As stated in the Agreement or obligation document.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all appropri-

ation data should reflect the SFIS as outlined in the SFIS Matrix. Also depending on system the legacy line

of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting, Budget Activity,

and Period of Availability, and/or Legacy Reporting).

130

RSPE Respite Care

Reimbursement Type

Employee Reimbursement

Generally may be more appropriate for payment by GPC or contract

Short Description: Provide for payment of rest periods for family members caring for those with disabili-

ties.

Description: Exceptional Family Member Program (EFMP) respite care is a program that provides tempo-

rary rest periods for family members responsible for the regular care of persons with disabilities. The pro

gram prov

ides up to 40 hours of respite care monthly for EFMP enrolled families.

Examples: Service member or employee has enrolled and been approved in the Exceptional Family Mem-

ber Program (EFMP) to receive medical related services for special needs during assignment will be reim

bursed for

allowed expenses related to this program.

Authority:

DoD Instruction 1341.12

DoD Directive 1342.19

Special Compensation

for Assistance With Ac-

tivities of Daily Living

(SCAADL)

Family Care Plans

Tax Withholding

A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes No

Cash Management Rule

ay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Certified SF 1034/OF1164, authorized obligation documents specific

to their service/agency or GSA or DoD forms specific for authorization

of a claim that contains the certification of funds availability for the

intended purpose. For obligations see DoD FMR Volume 3, Chapter

Payment Request Document

SF 1034 certified by Certifying Officer external to payment office (see

DoD FMR Volume 5, Chapter 5); OF 1164 (see DoD FMR Volume 10,

Chapter 11); or any other DoD Standard Forms used to support mis

cella

neous payments and that may be required by Component’s

SOPs.

Supporting Documents (retained

by certifying officer)

DD Form 2792, invoice, binding agreement, receipts, and approved

purchase or entitlement authorization and certification of funds docu

ment.

131

Required Dates: Invoice Submitted Date (Invoice Date): Invoice date (use prepared

date of OF 1164/SF 1034 if invoice date is missing)

Invoice Received Date (INV RCVD): Date stamp of designated bill-

ing office (use invoice date if the date stamp is missing).

vidence Goods Tendered & Services Rendered Acknowledge

ment Date (MDSE DEL): Date of delivery or service indicated on OF

1164/SF 1034 or use invoice date if delivery date is not entered on OF

1164/SF 1034.

Finalized Acceptance (MDSE ACCPT): Date of acceptance indicat-

ed on OF 1164/SF 1034 or use invoice date if acceptance date is not

entered on the OF 1164/SF 1034.

Amounts Payable: Approving Officials may approve payment for reasonable costs that are supported by

receipts/invoices. See DoDI 1342.12 for cost calculations.

Voucher Preparation: See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the Agreement or obligation document

tandard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all appro-

iation data should reflect the SFIS as outlined in the SFIS Matrix. Also depending on system the legacy

line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting, Budget Ac

ivity, and Period of Availability, and/or Legacy Reporting).

132

SUGE Award for Suggestion

Reimbursement Type

Employee Reimbursement

Short Description:

Award payments for suggestions, inventions, and achievements.

Description:

Payments for suggestions, inventions, and achievements to military per-

sonnel as authorized by Military Service regulations. Note: Civilian

suggestion awards are paid only via Civilian Payroll.

Examples:

Payments for suggestions, inventions, and achievements.

Authority

DoD 1400.25-M

DoD 1400.25-M Subchapter

451.8.4

DoD Civilian Personnel Management

System, Subchapter 451, Awards

Awards to Military Members

Tax Withholding

N/A

FITW

FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Certif

ied OF 1164; authorized obligation documents specific to their ser

vice/age

ncy or GSA or DoD forms specific for authorization of a claim

that contains the certification of fund availability for the intended pur-

pose. For obligations see DoD FMR Volume 3, Chapter 8.

Payment Request Documents

OF 1164 or an

y other DoD Standard Forms used to support miscellane

ous payment

s and that may be required by Component’s SOPs certified

by Certifying Officer external to payment office (see DoD FMR Volume

5, Chapter 5).

Supporting Documents (re-

tained by Certifying Officer)

Suggesti

on award certificate. Invoice, binding agreement, receipts, and

approved purchase or entitlement authorization and certification of funds

document.

Required Dates Invoice Submitted Date (Invoice Date): Prepared date of OF 1164.

Invoice Received Date (INV RCVD): Date stamp of designated billing

office.

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): OF 1164 Certifying Officer date.

Finalized Acceptance (MDSE ACCPT): OF 1164 Certifying Officer

date.

Amounts Payable: Approving Officials may approve payment for reasonable amounts that are supported

by receipts/invoices.

Voucher Preparation: Upon approval of an award, the Executive Secretary of the Suggestion Awards

Committee prepares, certifies, and submits the OF 1164 (plus a copy of the Suggestion Award Certificate)

to the disbursing office. See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

133

and certified which exceed established limits.

Appropriations: As stated in the agreement or obligation document.

Stan

dard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all appro

priat

ion data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system the

legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

134

TRAE Transportation Incentive Program (TIP)

Reimbursement

Type

Employee Reimbursement

Short Description: Payments to employees for transit costs incurred in their local commute to and from

the workplace or designated telework center.

Description: The Transportation Incentive Program (TIP) applies to Department of Defense (DOD) em-

ployees to help reduce their daily contribution to traffic congestion and air pollution, as well as expand their

commuting alternatives. Participants must accurately claim an amount that reflects their usage rate. There

is no retroactive reimbursement for the program. Payments for TIP enrollment will begin from the date or

ganizat

ional approval.

Examples: Reimbursing a DoD employee who commutes to and from a work or a designated telework

center using a “qualified means of mass transportation” (e.g. bus, light rail, and van pool) and transit fare

media (passes, tokens, fare card, voucher) are not available.

Authority

26 USC 132

5 USC 7905

Executive Order 13150

DoDI 1000.27

Certain Fringe Benefits

Programs to Encourage Mass Commuting

Transportation Fringe Benefit Program

Mass Transportation Benefit Program (MTBP)

Tax With-

holding

N/A FIT

W FICA State (Must name state)

Tax Report-

ing

N/A W-

2 IRS Form 1099

Prompt Pay

Interest?

Yes

Cash Man-

agement

Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating

Documents

Obligating document will be DD Form 2845,

US DoD Mass Transportation Benefit Program

Application, transit vouchers, passes; van pool receipts or other authorized Agency forms.

Certified SF 1034/OF1164, authorized obligation documents specific to their ser

vice/

agency or GSA or DoD forms specific for authorization of a claim that contains the cer

tifi

cation of funds availability for the intended purpose. For information regarding

obligations see DoD FMR Volume 3.

Payment

Request

Documents

SF 1034 certified by Certifying Officer external to payment office (see DoD FMR Volume 5,

Chapter 5); OF 1164 (see DoD FMR Volume 10, Chapter 11); or any other DoD Standard

Forms used to support miscellaneous payments and that may be required by Component’s

SOPs.

Supporting

Documents

(retained by

Certifying

Officer)

DD For

m 2845, transit vouchers, transit passes, van pool receipts, invoice, binding agree

ment, and ap

proved purchase or entitlement authorization and certification of funds docu

ment.

Required

Dates

Invoice Submitted Date (Invoice Date): Invoice date (use prepared date of OF 1164/SF

1034 if invoice date is missing)

Invoice Received Date (INV RCVD): Date stamp of designated billing office (use invoice

date if the date stamp is missing).

Evidence Goods Tendered & Services Rendered Acknowledgement Date (MDSE

135

DEL): Date of delivery or service indicated on OF 1164/SF 1034 or use invoice date if de-

livery date is not entered on OF 1164/SF 1034.

Finalized Acceptance (MDSE ACCPT): Date of acceptance indicated on OF 1164/SF

1034 or use invoice date if acceptance date is not entered on the OF 1164/SF 1034.

Amounts Payable: Approving Officials may approve payment for qualified actual costs but not to exceed

the maximum benefit authorized. All payments must be supported by receipts/invoices.

Voucher Preparation: See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the Agreement or obligation document.

Sta

ndard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap

propr

iation data should reflect the SFIS as outlined in the SFIS Matrix. Also depending on system the leg

acy

line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting, Budget

Activity, and Period of Availability, and/or Legacy Reporting).

136

TRNE Training /Education Expenses (Non-Contract)

Reimbursement Type

Employee Reimbursement

Short Description: The head of an agency, under the regulations prescribed under section

4118(a)(8) of 5 U.S.C. 4109 this title and from appropriations or other funds available to the

agency, may—

(1)

pay all or a part of the pay (except overtime, holiday, or night differential pay) of an employee of the

agency selected and assigned for training under this chapter, for the period of training; and

(2)

pay, or reimburse the employee for, all or a part of the necessary expenses of the training, without re-

gard to section 3324 (a) and (b) of title 31, including among the expenses the necessary costs of—

The Government Employees Training Act, 5 U.S.C. 4109, and 10 U.S.C. 2396(a)(3) authorizes advance

tuition payments for Employees. Tuition can be paid at the time of enrollment when required by the educa

tional in

stitution.

Description: Training /Education Expenses (Non-Contract) Paid to Employees Payments for tuition

and other authorized education expenses (e.g., books, library, and laboratory services). The training must

be a regularly scheduled, off-the-shelf course, training conference, or instructional service that is available

to the general public and priced the same for everyone in the same category (e.g., price per student,

course, program, service, or training space). The training officer (or the employee development officer) may

authorize the actions summarized in this template. These actions do not involve the contracting functions.

Examples: Payments made to employees civilian or military who attend training

Authority

10 U.S.C. 2396

5 U.S.C. 4109

Authorizes advance and reimbursement tuition

payments for Employees.

Expenses of Training

Tax Withholding

/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes

Cash Management

Rule

Pay as soon as possible.

ay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Docu-

ments

SF 182, certified SF 1034/OF1164, authorized obligation documents specific to

their service/agency or GSA or DoD forms specific for authorization of a claim

that contains the certification of funds availability for the intended purpose. For

obligations see DoD FMR Volume 3, Chapter 8.

Payment Request

Document

SF 182 Aut

horization, Agreement and Certification of Training, SF 1034 certified

by Certifying Officer external to payment office (see DoD FMR Volume 5, Chap

ter 5); O

F 1164 (see DoD FMR Volume 10, Chapter 11); or any other DoD

Standard Forms used to support miscellaneous payments and that may be re

quired by

Component’s SOPs.

Supporting Docu-

ments (retained by

certifying officer

SF 182, invoice, binding agreement, receipts, and approved purchase or entitle-

ment authorization and certification of funds document.

Required Dates: Invoice Submitted Date (Invoice Date): Invoice date (use prepared date of SF

182, OF 1164/SF 1034 if invoice date is missing)

Invoice Received Date (INV RCVD): Date stamp of designated billing office

(use invoice date if the date stamp is missing).

137

Evidence Goods Tendered & Services Rendered Acknowledgement Date

(MDSE DEL): Date of delivery or service indicated on SF 182, OF 1164/SF 1034

or use invoice date if delivery date is not entered on OF 1164/SF 1034.

Finalized Acceptance (MDSE ACCPT): Date of acceptance indicated on SF

182, OF 1164/SF 1034 or use invoice date if acceptance date is not entered on

the SF 182, OF 1164/SF 1034.

Amounts Payable: The total price of training authorized by the use of SF 182 may not exceed $25,000.

*Please note that the amount payable guidance is not a regulation and may be added to an authority DoD

FMR in the future.

Voucher Preparation: See Page 151 of this guidebook for general instructions. Advance Payment: Ad-

vance payment of tuition and other expenses is authorized either when the training facility renders or refus-

es to render a billing, or advance payment is indicated in the SF 182.In accordance with the support

services accounts payable system the SF1034 will indicate Advance tuition payment or a settlement. The

original and two reproduced copies (front and back) of the Agency Finance/Disbursing copy of the SF 182

must be submitted to the disbursing office to support payment of the advance. The original Agency Fi

nance/D

isbursing copy of the SF 182 is certified by the Disbursing Officer to reflect the advance payment

and is transmitted via Electronic Funds Transfer (EFT) to the trainee.

Liquidation of Advance: Within five workdays after completion of the training, the trainee prepares an SF

182 provides completion of the training. The Accounts Payable office liquidates the advance payment.

Condition for Payment: Approval for payment by Certifying Officer

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the agreement or obligating document.

Stan

dard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap

propri

ation data should reflect the SFIS as outlined in the SFIS Matrix. Also depending on system the leg-

acy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting, Budget

Activity, and Period of Availability, and/or Legacy Reporting).

138

VETE Veterinary Services

Reimbursement Type

Employee Reimbursement

Short Description: Reimbursement for veterinary health services.

Description: Reimbursement to individuals for personal funds used to obtain veterinary health services; to

include the complete veterinary medical care for all DOD-owned, Government-owned animals.

Examples: Reimbursement to individuals who are tasked to obtain non-routine veterinary health services

for animals in their charge that includes the prevention and control of zoonotic diseases throughout all

components of the Department of Defense in time of peace, war, or operations other than war.

Authority

10 USC 401

Humanitarian and Civic Assistance Provided in Con-

junction with Military Operations

Program guidance:

DoDD 6400.4

DoD Veterinary Services Program

Tax Withholding

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Certified SF 1034/OF1164, authorized obligation documents specific to

their service/agency or GSA or DoD forms specific for authorization of a

claim that contains the certification of funds availability for the intended

purpose. For obligations see DoD FMR Volume 3, Chapter 8.

Payment Request Docu-

ments

SF 1034 c

ertified by Certifying Officer external to payment office (see

DoD FMR Volume 5, Chapter 5); OF 1164 (see DoD FMR Volume 10,

Chapter 11); or any other DoD Standard Forms used to support miscel

laneous p

ayments and that may be required by Component’s SOPs.

Supporting Documents (re-

tained by Certifying Officer)

Invoic

e, binding agreement, receipts, and approved purchase or entitle

ment author

ization and certification of funds document.

Required Dates Invoice Submitted Date (Invoice Date): Invoice date (use prepared

date of OF 1164/SF 1034 if invoice date is missing)

Invoice Received Date (INV RCVD): Date stamp of designated billing

office (use invoice date if the date stamp is missing).

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): Date of delivery or service indicated on OF 1164/SF

1034 or use invoice date if delivery date is not entered on OF 1164/SF

1034.

Final

ized Acceptance (MDSE ACCPT): Date of acceptance indicated

on OF 1164/SF 1034 or use invoice date if acceptance date is not en

tered on t

he OF 1164/SF 1034.

Amounts Payable: Approving Officials may approve payment for reasonable costs that are supported by

receipts/invoices.

Voucher Preparation: See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

139

and certified which exceed established limits.

Appropriations: As stated in the Agreement or obligation document.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

propriation data should reflect the SFIS as outlined in the SFIS Matrix. Also depending on system the leg-

acy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting, Budget

Activity, and Period of Availability, and/or Legacy Reporting).

140

INTER/INTRA-GOVERNMENTAL

FGPI

Foreign Government Payments (Formerly Acquisition Cross-

Servicing Agreements)

Reimbursement Type

Foreign Government Reimbursement

Short Description: Payments for logistical support, supplies and services during exercises, training or

emergency situations.

Description: Payments for goods or services to eligible countries and international organizations that pro-

vide logistical support, supplies and services during exercises, training or emergency situations.

Examples: Purchases include, but are not limited to, food, water, billeting, transportation, laundry ser-

vices.

Authority

10 USC 2341-2350

10 USC 2306

DoD Directive 2010.9

DoD Directive 5530.3

DoD FMR Volume 11A, Chapter 8

Acquisition and Cross-Servicing

Agreements

Multiyear Contracts: Acquisitions of

Services

Acquisition and Cross-Servicing

Agreements

International Agreements, June 11,

1987

International Acquisition and Cross-

Servicing Agreements

Tax Withholding

/A FITW FICA State (Must name state)

Tax Reporting

/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes

Cash Management Rule

ay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Signed Agreement and authorized obligation documents specific to their

service/agency or specific for authorization of a claim that contains the

certification of fund availability for the obligation. For obligations see DoD

FMR Volume 3, Chapter 8.

Payment Request Docu-

ments

SF 1034 c

ertified by Certifying Officer external to payment office (see DoD

FMR Volume 5, Chapter 5); OF 1164 (see DoD FMR Volume 10, Chapter

11); or any other DoD Standard Form used to support miscellaneous pay

ments and t

hat may be required by Component’s SOPs.

Supporting Documents

(retained by Certifying Of

ficer

)

CC Form 35 Standard Order/Receipt for Reimbursable International Sup-

port Transactions (ACSA) or (STANAG) AE Form 1-3A Standardization

Agreement 3381, Annex B, NATO Standard Form for Request, Receipt,

Return or Invoice or entitlement authorization and certification of funds

document.

Required Dates Invoice Submitted Date (Invoice Date): Invoice date (use prepared date

of OF 1164/SF 1034 if invoice date is missing)

Invoice Received Date (INV RCVD): Date stamp of designated billing

141

office (use invoice date if the date stamp is missing).

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): Date of delivery or service indicated on OF 1164/SF

1034 or use invoice date if delivery date is not entered on OF 1164/SF

1034.

Finalized Acceptance (MDSE ACCPT): Date of acceptance indicated on

OF 1164/SF 1034 or use invoice date if acceptance date is not entered on

the OF 1164/SF 1034.

Amounts Payable: Approving Officials may approve payment for reasonable costs that are supported

by receipts/invoices.

Voucher Preparation: See Page 151 of this guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the Agreement or obligation document.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all ap-

propriation data should reflect the SFIS as outlined in the SFIS Matrix. Also depending on system the

legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

142

NFGI

Payments to Non-Federal Government - Intergovernmental

Reimbursement Type

Non-Federal Intergovernmental entity payment

Short Description: Payments to Non-Federal Government - Intergovernmental

Description: Payments to Non-Federal Government entities for services rendered or items purchased for

the Federal Government.

Examples: Includes, but is not limited to, payment directly to state and local governments or through or-

ganizations funded by state or local governments, e.g., public universities, state hospitals, etc. Non-profits

and private universities are considered vendors. Payments may include police, fire and ambulance ser

vice

Authority

10 USC 2465

48 CFR 237.102-70

Fire Fighting – Security Guards

(11) Tax Withholding (appli-

cable to employees)

/A FITW FICA State (Must name state)

(12) Tax Reporting

/A W-2 IRS Form 1099

(13) Prompt Pay Interest?

Yes

(14) Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

(15) Obligating Documents

Cert

ified SF 1034, authorized obligation documents specific to their ser

vic

e/agency or GSA or DoD forms specific for authorization of a claim that

contains the certification of funds availability for the intended purpose.

For obligations see DoDFMR Volume 3, Chapter 8.

(16) Payment Request Doc-

uments

SF 10

34 certified by Certifying Officer external to payment office (see

DoDFMR Volume 5, Chapter 5); OF 1164 (see DoDFMR Volume 10,

Chapter 11); or any other DoD forms used to support miscellaneous

payments and that may be required by Component’s SOPs.

(17) Supporting Documents

(retained by Certifying Of

cer)

Invoice, binding agreement, receipts, and approved purchase or entitle-

ment authorization and certification of funds document.

(18) Required Dates Invoice Submitted Date (Invoice Date): Invoice date (use prepared date

of OF 1164/SF 1034 if invoice date is missing)

Invoice Received Date (INV RCVD): Date stamp of designated billing

office (use invoice date if the date stamp is missing).

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): Date of delivery or service indicated on OF 1164/SF

1034 or use invoice date if delivery date is not entered on OF 1164/SF

1034.

Finalized Acceptance (MDSE ACCPT): Date of acceptance indicated

on OF 1164/SF 1034 or use invoice date if acceptance date is not en

tered o

n the OF 1164/SF 1034.

143

(19) Amounts Payable: Approving Officials may approve payment for reasonable costs that are support-

ed by receipts/invoices.

(20) Voucher Preparation: See page 151 of this Guidebook for general instructions.

(21) Condition for Payment: Approval for payment by the Certifying Officer.

(22) Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimburse-

ment and certified which exceed established limits.

(23) Appropriations: As stated in the Agreement or obligation document.

(24) Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all

appropriation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system,

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

144

OREI

Official Representation Funds (ORF) Entertainment

Reimbursement Type

Intergovernmental entity payment

Short Description: Payment of Official Representation Funds (ORF) Entertainment to government enti-

ties.

Description: Used to host official receptions, dinners, and similar events, and to otherwise extend official

courtesies to guests of the United States and the Department of Defense for the purpose of maintaining the

standing and prestige of the United States and the Department of Defense to include entertainment activi

ties

Examples: Official Representation of Funds for entertainment can be used as defined in the DoD authority

below.

Authority

DODI 7250.13

DoD FMR Volume 10, Chapter 12

SECNAVINST 7042.7K

Use of Appropriated Funds for Offi-

cial Representation Purposes

Miscellaneous Payments

DON Instruction on use of ORF

Tax Withholding (applicable

to employees)

/A FITW FICA State (Must name state)

Tax Reporting

/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes

Cash Management Rule

ay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Certified SF 1034/OF1164, authorized obligation documents specific to

their service/agency or GSA or DoD forms specific for authorization of a

claim that contains the certification of funds availability for the intended

purpose. For obligations see DoDFMR Volume 3, Chapter 8.

Payment Request Docu-

ments

SF 10

34 certified by Certifying Officer external to payment office (see

DoDFMR Volume 5, Chapter 5); OF 1164 (see DoDFMR Volume 10,

Chapter 11); or any other DoD forms used to support miscellaneous

payments and that may be required by Component’s SOPs.

Supporting Documents (re-

tained by Certifying Officer)

Invoice, binding agreement, receipts, and approved purchase or entitle-

ment authorization and certification of funds document.

Required Dates

Invoice Submitted Date (Invoice Date): Invoice date (use prepared date

of OF 1164/SF 1034 if invoice date is missing)

Invoice Received Date (INV RCVD): Date stamp of designated billing

office (use invoice date if the date stamp is missing).

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): Date of delivery or service indicated on OF 1164/SF

1034 or use invoice date if delivery date is not entered on OF 1164/SF

1034.

145

Finalized Acceptance (MDSE ACCPT): Date of acceptance indicated

on OF 1164/SF 1034 or use invoice date if acceptance date is not en-

tered on the OF 1164/SF 1034.

Amounts Payable: Approving Officials may approve payment for reasonable costs that are supported by

receipts/invoices.

Voucher Preparation: See page 151 this Guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the Agreement or obligation document.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all appro-

priation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system the

legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

146

ORGI

Official Representation Funds (ORF) Gift and Mementos

Reimbursement Type

Intergovernmental entity payment

Short Description: Payment of Official Representation Funds (ORF) Gift and Mementos to government

entities.

Description: Used to host official receptions, dinners, and similar events, and to otherwise extend official

courtesies to guests of the United States and the Department of Defense for the purpose of maintaining the

standing and prestige of the United States and the Department of Defense.

Examples: Official Representation of Funds can be used as defined in the authority below.

Authority

DODI 7250.13

DoD FMR Volume 10, Chapter 12

SECNAVINST 7042.7K

Use of Appropriated Funds for Offi-

cial Representation Purposes

Miscellaneous Payments

DON Instruction on use of ORF

Tax Withholding (applicable

to employees)

/A FITW FICA State (Must name state)

Tax Reporting

/A W-2 IRS Form 1099

Prompt Pay Interest?

Yes

Cash Management Rule

ay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT) date.

Obligating Documents

Certified SF 1034/OF1164, authorized obligation documents specific to

their service/agency or GSA or DoD forms specific for authorization of a

claim that contains the certification of funds availability for the intended

purpose. For obligations see DoDFMR Volume 3, Chapter 8.

Payment Request Docu-

ments

SF 10

34 certified by Certifying Officer external to payment office (see

DoDFMR Volume 5, Chapter 5); OF 1164 (see DoDFMR Volume 10,

Chapter 11); or any other DoD forms used to support miscellaneous

payments and that may be required by Component’s SOPs.

Supporting Documents (re-

tained by Certifying Officer)

Invoice, binding agreement, receipts, and approved purchase or entitle-

ment authorization and certification of funds document.

Required Dates Invoice Submitted Date (Invoice Date): Invoice date (use prepared date

of OF 1164/SF 1034 if invoice date is missing)

Invoice Received Date (INV RCVD): Date stamp of designated billing

office (use invoice date if the date stamp is missing).

Evidence Goods Tendered & Services Rendered Acknowledgement

Date (MDSE DEL): Date of delivery or service indicated on OF 1164/SF

1034 or use invoice date if delivery date is not entered on OF 1164/SF

1034.

Finalized Acceptance (MDSE ACCPT): Date of acceptance indicated

on OF 1164/SF 1034 or use invoice date if acceptance date is not en-

147

tered on the OF 1164/SF 1034.

Amounts Payable: Approving Officials may approve payment for reasonable costs that are supported by

receipts/invoices.

Voucher Preparation: See page 151 of this Guidebook for general instructions.

Condition for Payment: Approval for payment by the Certifying Officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimbursement

and certified which exceed established limits.

Appropriations: As stated in the Agreement or obligation document.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all appro-

priation data should reflect the SFIS as outlined in the SFIS Matrix. In addition, depending on system, the

legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-Accounting,

Budget Activity, and Period of Availability, and/or Legacy Reporting).

148

POSI Postage, Government Entity

Reimbursement Type

Non-Federal payment

Generally may be more appropriate for payment by GPC

Short Description: The purchase of metered mail services from a government entity.

Description: The purchase of metered mail services from a government entity. (Does not include

small parcels, as customers will use the DoD-approved third-party payment system to pay for these

shipments.)

Examples: USPS and postage expenditures. (Equipment rentals are contractual).

Authority

DoD Directive 4525.6-M

DoD FMR Volume 10, Chapter 16

Department of Defense Postal

Manual

Payment for Postal Services

and Small Package Delivery

Costs

Tax Withholding (applicable

to employees)

N/A FITW FICA State (Must name state)

Tax Reporting

N/A W-2 IRS Form 1099

Equipment rental is subject to tax reporting.

Prompt Pay Interest?

Yes No

Equipment rental is subject to Prompt Pay interest if paid late and in

arrears.

Cash Management Rule

Pay as soon as possible.

Pay by day 30 from the Finalized Acceptance (MDSE ACCPT)

date.

Obligating Documents

Cert

ified SF 1034/OF1164, authorized obligation documents specific

to their service/agency or GSA or DoD forms specific for authoriza

tion

of a claim that contains the certification of funds availability for

the intended purpose. For obligations see DoDFMR Volume 3,

Chapter 8.

Payment Request Docu-

ments

SF 10

34 certified by Certifying Officer external to payment office

(see DoDFMR Volume 5, Chapter 5); OF 1164 (see DoDFMR Vol

ume 10, C

hapter 11); or any other DoD forms used to support mis

cell

aneous payments and that may be required by Component’s

SOPs.

Supporting Documents (re-

tained by Certifying Officer)

Invoi

ce, binding agreement, receipts, and approved purchase or en

tit

lement authorization and certification of funds document.

Required Dates

Invoice Submitted Date (Invoice Date): Invoice date (use prepared

date of OF 1164/SF 1034 if invoice date is missing)

Invoice Received Date (INV RCVD): Date stamp of designated

billing office (use invoice date if the date stamp is missing).

Evi

dence Goods Tendered & Services Rendered Acknowl

gement Date (MDSE DEL): Date of delivery or service indicated

on OF 1164/SF 1034 or use invoice date if delivery date is not en

tered o

n OF 1164/SF 1034.

Finalized Acceptance (MDSE ACCPT): Date of acceptance indi-

149

cated on OF 1164/SF 1034 or use invoice date if acceptance date is

not entered on the OF 1164/SF 1034.

Amounts Payable: Approving officials may approve payment for reasonable costs that are supported

by receipts/invoices

Voucher Preparation: See page 151 of this Guidebook for general instructions.

Condition for Payment: Approval for payment by the certifying officer.

Not Payable: Amounts claimed for reimbursement but not certified; amounts claimed for reimburse-

ment and certified which exceed established limits.

Appropriations: As stated in the Agreement or obligation document.

Standard Financial Information Structure: In an effort to achieve compliance with DoD’s BEA, all

appropriation data should reflect the SFIS as outlined in the SFIS Matrix.

Also depending on system

the legacy line of accounting may be applicable (Department Regular, Main Accounting, Sub-

Accounting, Budget Activity, and Period of Availability, and/or Legacy Reporting).

150

Voucher Preparation Instructions

SF 1034 OF 1164

Common

Data

Element

Block Name Enter Data Block Name Enter Data

U.S. DEPARTMENT,

BUREAU, OR

ESTABLISHMENT

AND LOCATION

Applicable DoD organiza-

tion address, including full

ZIP Code, where voucher

was prepared

1. DEPARTMENT

ESTABLISHMENT,

BUREAU, DIVISION

OR OFFICE

Applicable DoD

organization ad-

dress, including

full ZIP Code,

where voucher

was prepared

Department,

Bureau, or

establishment

and location

VOUCHER NO. To be input by the dis-

bursing office

2. VOUCHER

NUMBER

To be input by the

disbursing office

Voucher No.

SCHEDULE NO. N/A 3. SCHEDULE

NUMBER

N/A Schedule No.

CONTRACT

NUMBER AND DATE

If available

PAYEE’S NAME AND

ADDRESS

Payee’s name and ad-

dress. (Taxpayer Identifi-

cation Number must be

registered with DoD)

4a. NAME Enter payee's

name in format

stated.

Payee’s name

and address.

(Taxpayer,

identification

number must

be registered

with DoD).

4b. SOCIAL

SECURITY

NUMBER

Enter payee's So-

cial Security Num-

ber.

4c. MAILING

ADDRESS

Enter payee's

mailing address

and banking in-

formation (bank's

routing number

and the payee's

personal account

number), or pro-

vide

SF1199A

or ap-

propriate substi-

tute form for

providing bank-

ing/account

information.

REQUISITION

NUMBER AND DATE

If available

4d. OFFICE

TELEPHONE

NUMBER

Enter the payee's

office telephone

number.

DATE INVOICE

RECEIVED

Date invoice/payment

request is received by the

designated billing office

PAID BY To be input by the dis- 5. PAID BY To be input by the Paid By

151

SF 1034 OF 1164

Common

Data

Element

Block Name Enter Data Block Name Enter Data

bursing office

disbursing office

DISCOUNT TERMS If applicable 6a. DATE Type beginning

and ending dates

that the entitle-

ment period co-

vers.

PAYEE’S ACCOUNT

NUMBER

N/A

SHIPPED

FROM/TO/WEIGHT

If applicable

GOVERNMENT B/L

NUMBER

If applicable

NUMBER AND DATE

OF ORDER

Enter sufficient infor-

mation to describe the

merchandise purchased.

6b. CODE Enter appropriate

code.

DATE OF DELIVERY

OR SERVICE

6c. FROM Explanation of

expenditures.

ARTICLES OR

SERVICES

6d. TO

6e. NO. OF MILES Complete if appro-

priate.

6f. MILEAGE

6g. FARE OR TOLL

6h. ADD PERSONS

6i. TIPS AND

MISCELLANEOUS

Enter the

amount(s)

claimed.

QUANTITY Number purchased

UNIT PRICE:

COST/PER

Price per unit of measure

AMOUNT Amount claimed 7. AMOUNT

CLAIMED

Enter the total

amount claimed.

AMOUNT

CLAIMED

8. APPROVING

OFFICIAL SIGN

HERE

This block must be

completed (typed

name, position,

telephone number

and signature and

affix date of sign-

ing action) by the

Approving Official

within the approval

process.

9. AUTHORIZED

CERTIFYING

OFFICER SIGN

HERE

This block must be

completed (typed

name, position,

telephone number

and signature and

affix date of sign-

ing action) by the

certification officer,

appointed by ap-

propriate authority,

152

SF 1034 OF 1164

Common

Data

Element

Block Name Enter Data Block Name Enter Data

having authority to

certify the type of

payment being

claimed.

TOTAL Total amount allowed

10. CLAIMANT SIGN

HERE

The payee (claim-

ant) signs and

affixes date of

signing action)

Date voucher

prepared

PAYMENT Check appropriate box

APPROVED FOR To be input by the enti-

tlement office

11. CASH PAYMENT

RECEIPT

Leave blank

EXCHANGE RATE

DIFFERENCES

TITLE

(Signature or initials)

ACCOUNTING

CLASSIFICATION

Long line of accounting

ACCOUNTING

CLASSIFICATION

Affix full line of

accounting classi-

fication that is

funding the ex-

penditure (see

DFAS-IN 37-100

for specific de-

tails). NOTE: The

Miscellaneous

Payments SOP is

not to be used as

a reference in cre-

ating the account-

ing classification).

LOA

CHECK

NUMBER/ON

TREASURER OF

THE UNITED

STATES

To be input by the dis-

bursing office

CHECK

NUMBER/ON (Name

of bank)

CASH/DATE

PAYEE

FOR

TITLE