The following procedures apply for making payments:
- Complete Standard Form (SF) 44, Purchase Order-Invoice-Voucher.
- No mistakes are allowed on SF 44s:
- Do not use whiteout.
- Do not line through mistakes.
- Must complete a new SF 44 if you make a mistake.
- One delivery and one payment allowed per SF 44.
- Goods/service must be provided upon payment.
- No split payments.
- Get procurement item identification number from the field ordering officer (FOO).
- Dollar amount is written three times (supplies and service total, seller payment received by, pay agent paid by).
- Obtain all four signatures (FOO, Received by, Seller, Paying Agent) on the SF 44. (Note: SF 44s used for rewards payments must have all four signatures. Doing so renders the document classified Secret. The paying agent and a witness to the payment shall both print and write their names on the SF 44.)
- Must have correct and full accounting classification, without a dollar amount.
- Ensure total payment does not exceed $25,000.00 for operation and maintenance, Army (OMA) funds.
- Tape small receipts to a regular size sheet of paper, and make sure the receipts are translated into English.
- Total amount of the SF 44s cannot exceed the total amount of the Department of the Army (DA) Form 3953, Purchase Request and Commitment.
- Check the cash block under the paying agent's signature block.
- If all funds are spent, the paying agent can clear the financial management unit electronically.
- Remember to get a 10 percent discount from the Army & Air Force Exchange Service.
- Always maintain copies of all documents, vouchers, and receipts for your personal records. When you redeploy, take your personal copies with you and retain in the event questsions arise concerning any of your payment transactions.
- If a payment is made in foreign currency (FC) by an SF 44, the amount is recorded in the currency in which the payment is disbursed. For example, if a payment was made in Euros for a particular item, the amount column would state "60.00 Euro" and then totaled at the bottom of the SF 44 in the amount column as Euros. The same procedures apply if the payment is made in Afghani, but record Afghani in the amount column.
- If the paying agent knows that he will need foreign currency, he will be funded foreign currency at the rate for that particular day. He will then make the purchase(s) in foreign currency and record the payment on the SF 44 in foreign currency. He will record the foreign currency disbursements in the same manner he tracks U.S. disbursements in his ledger. If he has both U.S. and foreign currency, he will maintain two separate ledgers.
- Gains or losses due to exchange rate fluxes are reconciled during turn-in and are done by the disbursing agent or disbursing officer.