A-49009, JUL. 28, 1958
Highlights
ADVISES THAT THERE IS AN INCREASING TENDENCY ON THE PART OF SUPPLIERS TO FURNISH INVOICES PREPARED BY THE VARIOUS COPYING PROCESSES NOW BEING WIDELY USED. ETC.YOU STATE THAT YOUR AGENCY IS NOT NOW REFUSING TO ACCEPT INVOICES PREPARED BY SUCH PROCESSES SINCE YOU BELIEVE YOUR ESTABLISHED CONTROLS ARE SUFFICIENT TO PREVENT DUPLICATE PAYMENTS TO VENDORS. IF INVOICES PREPARED BY INVOICE-COPYING PROCESSES ARE ACCEPTABLE AS ORIGINALS AND ARE SUBMITTED AS SUCH. HAVE THERE BEEN ANY CRITERIA ESTABLISHED BY THE GENERAL ACCOUNTING OFFICE AS TO THE LASTING QUALITY OF REPRODUCED INVOICES? WHERE IT IS THE CUSTOMARY COMMERCIAL PRACTICE OF A VENDOR TO PRODUCE ITS INVOICES BY SUCH A PROCESS WE WILL NOT OBJECT TO THE SUBMISSION AND ACCEPTANCE OF A COPY SO PRODUCED.
A-49009, JUL. 28, 1958
TO HONORABLE FRANKLIN FLOETE, ADMINISTRATOR, GENERAL SERVICES ADMINISTRATION:
YOUR LETTER OF MAY 28, 1958, ADVISES THAT THERE IS AN INCREASING TENDENCY ON THE PART OF SUPPLIERS TO FURNISH INVOICES PREPARED BY THE VARIOUS COPYING PROCESSES NOW BEING WIDELY USED, SUCH AS THERMOFAX, VERIFAX, OZALID, ETC.YOU STATE THAT YOUR AGENCY IS NOT NOW REFUSING TO ACCEPT INVOICES PREPARED BY SUCH PROCESSES SINCE YOU BELIEVE YOUR ESTABLISHED CONTROLS ARE SUFFICIENT TO PREVENT DUPLICATE PAYMENTS TO VENDORS. HOWEVER, YOU INDICATE A RELUCTANCE TO PAY, IN SOME INSTANCES, BECAUSE OF THE VARYING DEGREE OF LASTING QUALITY INHERENT IN THE DIFFERENT COPYING PROCESSES. IN VIEW OF THE ABOVE, YOU PRESENT THE FOLLOWING FOUR QUESTIONS FOR OUR DETERMINATION.
1. SHOULD INVOICES PREPARED BY THE VARIOUS METHODS OF INVOICE COPYING BE ACCEPTED AS ,ORIGINALS" WHEN INTENDED AS SUCH?
2. SHOULD INVOICES PREPARED BY INVOICE-COPYING PROCESSES BE ACCEPTED AS DUPLICATES WHENEVER THE ORIGINAL HAS BEEN LOST?
3. IF INVOICES PREPARED BY INVOICE-COPYING PROCESSES ARE ACCEPTABLE AS ORIGINALS AND ARE SUBMITTED AS SUCH, MUST THEY BE MARKED "ORIGINAL?
4. HAVE THERE BEEN ANY CRITERIA ESTABLISHED BY THE GENERAL ACCOUNTING OFFICE AS TO THE LASTING QUALITY OF REPRODUCED INVOICES?
IT HAS ALWAYS BEEN OUR PRIMARY REQUIREMENT THAT ORIGINAL INVOICES BE FURNISHED FOR AUDIT PURPOSES. INVOICES PRODUCED BY ANY OF THE VARIOUS COPYING PROCESSES SHOULD NOT BE ACCEPTED AS ORIGINALS MERELY ON THE BASIS THAT THE VENDOR CONSIDERS SUCH COPIES AS ORIGINALS. HOWEVER, WHERE IT IS THE CUSTOMARY COMMERCIAL PRACTICE OF A VENDOR TO PRODUCE ITS INVOICES BY SUCH A PROCESS WE WILL NOT OBJECT TO THE SUBMISSION AND ACCEPTANCE OF A COPY SO PRODUCED, PROVIDED THAT IT IS MARKED "ORIGINAL" AND THAT IT WILL REMAIN LEGIBLE UNDER NORMAL USE UNTIL SUCH TIME AS IT IS TO BE DESTROYED UNDER PRESCRIBED DESTRUCTION SCHEDULES. QUESTION ONE IS ANSWERED ACCORDINGLY.
QUESTION TWO IS ANSWERED IN THE AFFIRMATIVE, PROVIDED THAT THE COPY IS APPROPRIATELY MARKED TO INDICATE THAT IT IS A SUBSTITUTE ORIGINAL AND THAT IT MEETS THE LEGIBILITY REQUIREMENT STATED IN THE ANSWER TO QUESTION ONE.
QUESTION THREE IS ANSWERED IN THE AFFIRMATIVE.
THE ONLY CRITERIA ESTABLISHED BY OUR OFFICE AS TO THE LASTING QUALITY REQUIRED OF SUCH INVOICE COPIES IS AS STATED IN THE REPLY TO QUESTION ONE. HOWEVER, WE HAVE NO KNOWLEDGE AS TO THE DURABILITY AND LEGIBILITY OF COPIES PREPARED BY THE VARIOUS COPYING PROCESSES. INFORMAL ADVICE FROM THE BUREAU OF STANDARDS INDICATES THAT IT WOULD COST FROM $10,000 TO $15,000 TO MAKE A STUDY TO DETERMINE THE LASTING QUALITIES OF COPIES PRODUCED BY THE VARIOUS PROCESSES OF REPRODUCTION. QUESTION FOUR IS ANSWERED ACCORDINGLY.