A-51601, FEB 8, 1952

A-51601: Feb 8, 1952

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REQUIRED THAT INVOICES CONTAINING THE EXECUTED CERTIFICATES OF THE PAYEES WHICH ARE ATTACHED TO ORIGINAL VOUCHERS IN LIEU OF THE EXECUTION OF THE PAYEES' CERTIFICATES THEREON. WHERE THE ORIGINAL INVOICE WAS LOST OR DESTROYED. WHILE ALL AGENCIES ARE URGED TO REVIEW THEIR SYSTEMS OF INTERNAL CONTROL TO DETERMINE. THAT ADEQUATE MEASURES ARE PROVIDED FOR THE PREVENTION OF DUPLICATE PAYMENTS BEFORE AUTHORIZING PAYMENT FOR SUCH VOUCHERS THROUGH THE REGULAR DISBURSEMENT PROCEDURES. THAT VOUCHERS SUPPORTED BY MEMORANDUM COPIES OF INVOICES BE SUBMITTED TO THIS OFFICE FOR DIRECT SETTLEMENT IS HEREBY RESCINDED. THE FOLLOWING IS SUBSTITUTED FOR THAT SENTENCE: "IF THE ORIGINAL INVOICE IS LOST OR DESTROYED.

A-51601, FEB 8, 1952

PRECIS-UNAVAILABLE

TO THE HEADS OF DEPARTMENTS, INDEPENDENT ESTABLISHMENTS, AND OTHERS CONCERNED:

ORIGINAL CERTIFYING INVOICES REQUIRED TO SUPPORT PAYMENTS ON STANDARD FORM NO. 1034

GENERAL ACCOUNTING OFFICE LETTER OF FEBRUARY 17, 1934, A-51601-- ADDRESSED TO THE OFFICIALS OF ALL DEPARTMENTS AND INDEPENDENT ESTABLISHMENTS AND OTHER CONCERNED-- REQUIRED THAT INVOICES CONTAINING THE EXECUTED CERTIFICATES OF THE PAYEES WHICH ARE ATTACHED TO ORIGINAL VOUCHERS IN LIEU OF THE EXECUTION OF THE PAYEES' CERTIFICATES THEREON, SHOULD NOT BE COPIES OR DUPLICATES; AND, WHERE THE ORIGINAL INVOICE WAS LOST OR DESTROYED, THAT A MEMORANDUM COPY THEREOF BE OBTAINED FROM THE CLAIMANT AND SUBMITTED TO THIS OFFICE WITH FULL EXPLANATION AS TO LOSS OR DESTRUCTION OF THE ORIGINAL, FOR DIRECT SETTLEMENT. THE MATTER OF HAVING VOUCHERS SUPPORTED BY THESE MEMORANDUM COPIES OF INVOICES SUBMITTED TO THIS OFFICE FOR DIRECT SETTLEMENT HAS BEEN RECONSIDERED AND IT HAS BEEN DETERMINED THAT SUCH REQUIREMENT NOW SERVES LITTLE USEFUL PURPOSE.

ACCORDINGLY, AND WHILE ALL AGENCIES ARE URGED TO REVIEW THEIR SYSTEMS OF INTERNAL CONTROL TO DETERMINE, AT LEAST, THAT ADEQUATE MEASURES ARE PROVIDED FOR THE PREVENTION OF DUPLICATE PAYMENTS BEFORE AUTHORIZING PAYMENT FOR SUCH VOUCHERS THROUGH THE REGULAR DISBURSEMENT PROCEDURES, THE REQUIREMENT CONTAINED IN THE LAST SENTENCE OF THE GENERAL ACCOUNTING OFFICE LETTER OF FEBRUARY 17, 1934, A-51601, THAT VOUCHERS SUPPORTED BY MEMORANDUM COPIES OF INVOICES BE SUBMITTED TO THIS OFFICE FOR DIRECT SETTLEMENT IS HEREBY RESCINDED, AND THE FOLLOWING IS SUBSTITUTED FOR THAT SENTENCE:

"IF THE ORIGINAL INVOICE IS LOST OR DESTROYED, AN UNSIGNED MEMORANDUM COPY SHOULD BE OBTAINED FROM THE CLAIMANT TO SUPPORT THE VOUCHER. THE VOUCHER MAY THEN BE PROCESSED FOR PAYMENT THROUGH REGULAR DISBURSEMENT CHANNELS PROVIDED THAT A FULL EXPLANATION AS TO THE CIRCUMSTANCES SURROUNDING THE LOSS OR DESTRUCTION OF THE ORIGINAL INVOICE AND A CERTIFICATE THAT STEPS HAVE BEEN TAKEN TO PREVENT DUPLICATE PAYMENT IS PLACED ON, OR ATTACHED TO, THE VOUCHER."