Standard Form 44 (Purchase Order-Invoice-Voucher)
Standard Form (SF) 44 (Purchase Order-Invoice-Voucher) is a pocket size multi-purpose purchase order form designed primarily for on the spot, over-the-counter purchases of supplies and non-personal services. It is a purchase order, receiving report, invoice, and public voucher.
Conditions for SF 44 use:
- Unit commander deems the purchase as an emergency or mission critical item.
- The supplies and/or services are immediately available.
- The amount of the purchase is at or below the commander's contracting limit. The requirement must not be split to avoid this dollar limitation. Purchase requirements exceeding this limitation will be forwarded to the contracting office for procurement.
- Sufficient funds are available.
- Attempts have been made to obtain three bids for purchases over $10 thousand (K) to promote competition and area-wide economic growth.
- Purchases are rotated among sources of supply when possible.
- One delivery and one payment is to be made.
Instructions for completing and processing the SF 44:
- Purchaser completes the following:
- Order identification number. Use the numbers provided by the contracting office and only resort to local numbering if the contracting office does not provide a number. In any event, the contracting officer must receive a record of purchases.
- Date of order. The date the order is placed.
- Order number. The SF 44 booklet number the contracting officer assigns and writes on the front cover, and either "A" through "Y," which the project purchasing officer (PPO) or field ordering officer (FOO) assigns to the order
- Payee or seller. Business or trade name and address of the vendor must be correct in order to facilitate payment
- Furnish supplies or services. Print unit's activity address
- Supplies or services, quantity, and unit price. PPO or FOO completes and ensures the description is adequate so that anyone can identify what was purchased.
- Amount, total, and discount terms. When authorized, all transactions should be in the local currency and must be completed before the PPO/FOO signs the form; enter the word "net" in the "Discount Terms" block.
- Date invoice received. The date of receipt on the seller's invoice (Copy 1) properly signed by the PPO/FOO.
- Agency name and billing address. Address of the finance and accounting office supporting the unit's command.
- Ordered by. Place title (PPO or FOO) and signature of the PPO/FOO on all copies of the form.
- Purpose and accounting data. Print data legibly from Block 19 of Department of Army (DA) Form 3953 in full in this block.
- Received by. When the delivery or pickup is made, the receiving officer (never the PPO, FOO, or paying agent [PA]) will complete this information.
- Seller. The seller/vendor signs and dates all copies of the form on the date payment was received by the seller. Seller checks the "Payment Received" block. If the vendor refuses to sign, write "Vendor Refuses to Sign" in the seller's signature block.
- All other spaces are reserved for finance and accounting office use.
Distribution of the SF 44:
- Copy 1 (White) (Seller's Invoice) is signed by the PPO/FOO, seller, PA, and receiver. It is then detached and given to the PA for finance reconciliation.
- Copy 2 (Blue) (Seller's Copy of Invoice) will be given to the vendor at the time of purchase.
- Copy 3 (Pink) (Receiving Report-Accounting Copy) is detached and given directly to the PA for finance reconciliation after the receiver signs for the items on Copy 1.
- Copy 4 (Green) (Memorandum Copy) will be retained by the PPO/FOO and submitted to the contracting officer for SF 44 reconciliation.
SF 44 tips:
- Tape small receipts to a regular size sheet of paper and make sure they are translated into English.
- Do not use whiteout; strike one line through the mistake and initial.
- Total amount of SF 44s cannot exceed the total amount of the PR&C (DA Form 3953).
See Appendix B, Multi-National Corps-Iraq CJ8 Money as a Weapons System Standing Operating Procedure.
Figure E-1. Sample of a completed SF 44.