A-91703, A-51607, A-51621, JANUARY 11, 1939, 18 COMP. GEN. 601

A-51607,A-51621,A-91703: Jan 11, 1939

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- WILL BE CONSIDERED AS HAVING BEEN COMPLIED WITH AS TO THE BILLING OFFICER'S CERTIFICATE REQUIREMENTS. ARE ATTACHED TO THE ADJUSTMENT VOUCHER. WHICH WILL BE PREPARED BY THE AGENCY BILLED. IF NOTATION IS MADE ON THE ADJUSTMENT VOUCHER THAT SUPPORTING CERTIFIED INVOICES ARE ATTACHED. " IS ALSO AUTHORIZED FOR FEDERAL PRISON INDUSTRIES. 1939: FURTHER REFERENCE IS MADE TO MY LETTER OF JUNE 3. YOUR LETTER REPORTS THAT THE FORM OF INVOICE SUGGESTED BY THIS OFFICE IS SATISFACTORY. IT WOULD APPEAR THAT THE SITUATION IS SIMILAR TO THAT OF THE UNITED STATES GOVERNMENT PRINTING OFFICE WITH REFERENCE TO WHICH THIS OFFICE HELD IN 17 COMP. - WILL BE CONSIDERED AS HAVING BEEN COMPLIED WITH AS TO THE BILLING OFFICER'S CERTIFICATE REQUIREMENTS.

A-91703, A-51607, A-51621, JANUARY 11, 1939, 18 COMP. GEN. 601

SERVICES AND SUPPLIES FURNISHED GOVERNMENT AGENCIES BY FEDERAL PRISON INDUSTRIES, INC. - BILLING AND PAYMENT PROCEDURE THE PROCEDURE AUTHORIZED BY DECISION IN 17 COMP. GEN. 733, IN THE CASE OF GOVERNMENT PRINTING OFFICE BILLINGS OF GOVERNMENT AGENCIES FOR SERVICES AND SUPPLIES, THAT "THE FUNDAMENTAL REQUIREMENTS OF GENERAL REGULATIONS NO. 78--- REVISED--- "PROCEDURE FOR ADJUSTMENT BETWEEN APPROPRIATION FUND LIMITATION, AND OFFICIAL PROJECT ACCOUNTS"--- WILL BE CONSIDERED AS HAVING BEEN COMPLIED WITH AS TO THE BILLING OFFICER'S CERTIFICATE REQUIREMENTS, IF, * * *, THE APPROVED SPECIAL FORM OF INVOICES, CERTIFIED AS PROVIDED THEREON BY THE BILLING OFFICER, ARE ATTACHED TO THE ADJUSTMENT VOUCHER, WHICH WILL BE PREPARED BY THE AGENCY BILLED, AND IF NOTATION IS MADE ON THE ADJUSTMENT VOUCHER THAT SUPPORTING CERTIFIED INVOICES ARE ATTACHED," IS ALSO AUTHORIZED FOR FEDERAL PRISON INDUSTRIES, INC., BILLINGS FOR SERVICES AND SUPPLIES FURNISHED OTHER GOVERNMENT AGENCIES. GENERAL REGULATIONS NO. 78--- REVISED, 17 COMP. GEN. 1128, MODIFIED.

ACTING COMPTROLLER GENERAL ELLIOTT TO THE PRESIDENT, FEDERAL PRISON INDUSTRIES, INC., JANUARY 11, 1939:

FURTHER REFERENCE IS MADE TO MY LETTER OF JUNE 3, 1938, AND YOUR REPLY THERETO DATED AUGUST 2, 1938, WITH RESPECT TO THE PROCEDURE PROPOSED FOR USE OF THE CORPORATION IN BILLING AMOUNTS DUE IN PAYMENT FOR ARTICLES FURNISHED AND SERVICES RENDERED. YOUR LETTER REPORTS THAT THE FORM OF INVOICE SUGGESTED BY THIS OFFICE IS SATISFACTORY.

IN VIEW OF THE LARGE VOLUME OF INVOICES ISSUED BY THE SEVERAL ACTIVITIES OF FEDERAL PRISON INDUSTRIES, INC., TO THE NUMEROUS AGENCIES OF THE FEDERAL GOVERNMENT THROUGHOUT THE UNITED STATES AND THE DIFFICULTIES ENCOUNTERED BY THE SAID ACTIVITIES OF THE FEDERAL PRISON INDUSTRIES, INC., IN IDENTIFYING THE INDIVIDUAL INVOICES REPORTED COLLECTED AND DEPOSITED BY THE VARIOUS DISBURSING OFFICERS, IT WOULD APPEAR THAT THE SITUATION IS SIMILAR TO THAT OF THE UNITED STATES GOVERNMENT PRINTING OFFICE WITH REFERENCE TO WHICH THIS OFFICE HELD IN 17 COMP. GEN. 733 (SYLLABUS) THAT--

THE FUNDAMENTAL REQUIREMENTS OF GENERAL REGULATIONS NO. 78--- REVISED--- "PROCEDURE FOR ADJUSTMENT BETWEEN APPROPRIATION FUND LIMITATION, AND OFFICIAL PROJECT ACCOUNTS"--- WILL BE CONSIDERED AS HAVING BEEN COMPLIED WITH AS TO THE BILLING OFFICER'S CERTIFICATE REQUIREMENTS, IF, AS IN THE CASE OF GOVERNMENT PRINTING OFFICE BILLINGS OF GOVERNMENT AGENCIES FOR SERVICES AND SUPPLIES, THE APPROVED SPECIAL FORM OF INVOICES, CERTIFIED AS PROVIDED THEREON BY THE BILLING OFFICER, ARE ATTACHED TO THE ADJUSTMENT VOUCHER, WHICH WILL BE PREPARED BY THE AGENCY BILLED, AND IF NOTATION IS MADE ON THE ADJUSTMENT VOUCHER THAT SUPPORTING CERTIFIED INVOICES ARE ATTACHED.

IT FURTHER APPEARING THAT ACCURATE ACCOUNTING RECORDS ARE MAINTAINED BY THE FEDERAL PRISON INDUSTRIES, INC., FOR THE AMOUNTS BILLED OR INVOICED AND THAT AN ADEQUATE SYSTEM IS IN EFFECT FOR ENFORCING AN ACCOUNTING FOR ALL SUCH COLLECTIBLES, INCLUDING THE FORWARDING TO THIS OFFICE OF A COPY OF EACH OF THEIR BILL REGISTERS, THIS OFFICE WOULD NOT OBJECT TO FEDERAL PRISON INDUSTRIES, INC., FOLLOWING THE SAME PROCEDURE HERETOFORE AUTHORIZED FOR THE UNITED STATES GOVERNMENT PRINTING OFFICE, SUPRA. UNDER THIS PROCEDURE THE BILLING, PAYING, COLLECTING, AND DEPOSITING WILL BE ACCOMPLISHED AS FOLLOWS, AND GENERAL REGULATIONS NO. 78--- REVISED IS MODIFIED ACCORDINGLY:

EACH LOCAL OFFICE OF THE CORPORATION WILL PREPARE INVOICES FOR ARTICLES FURNISHED OR SERVICES RENDERED, USING THE FORM OF INVOICE INCLOSED, WHICH IS HEREBY APPROVED. WHEN AN AGENCY OF THE FEDERAL GOVERNMENT IS BILLED, AN ORIGINAL AND THREE COPIES OF THE INVOICE WILL BE PREPARED; THE ORIGINAL ONLY BEING CERTIFIED BY THE BILLING OFFICE AND THE SAID ORIGINAL AND TWO MEMORANDUM COPIES WILL BE FORWARDED TO THE OFFICE BILLED; THE REMAINING MEMORANDUM COPY BEING RETAINED IN THE BILLING OFFICE OF THE FEDERAL PRISON INDUSTRIES, INC. EACH OF THE INVOICE FORMS WILL SHOW THE FUND TO BE CREDITED AND WILL DIRECT WHERE THE CHECK IN PAYMENT OF THE AMOUNT BILLED IS TO BE SENT BY THE PAYING OFFICER.

THE OFFICE OF THE FEDERAL AGENCY BILLED, AFTER VERIFYING RECEIPT AND ACCEPTANCE OF THE ITEMS SHOWN ON THE CORPORATION'S INVOICE, WILL ATTACH THE SEVERAL COPIES OF THE SAID INVOICES TO ,VOUCHER FOR ADJUSTMENTS BETWEEN APPROPRIATIONS AND/OR FUNDS," STANDARD FORM NO. 1080--- REVISED, 1080A--- REVISED, AND 1080B--- REVISED, AS FOLLOWS:

(A) THE ORIGINAL CERTIFIED INVOICE WILL BE ATTACHED TO STANDARD FORM 1080 --- REVISED, WHICH WILL BE COMPLETED, RECORDED, SCHEDULED, PAID, AND ACCOUNTED FOR IN THE SAME MANNER AS OTHER DISBURSEMENT VOUCHERS (STANDARD FORM 1034 COVERING SIMILAR PURCHASES FROM PUBLIC VENDORS) SUPPORTED BY SAID VENDOR'S CERTIFIED INVOICES.

(B) THE DUPLICATE COPY OF THE INVOICE WILL BE ATTACHED TO STANDARD FORM 1080A--- REVISED, WHICH WILL BE COMPLETED AND RETAINED BY THE OFFICE BILLED AS A MEMORANDUM DISBURSEMENT VOUCHER, SIMILAR TO STANDARD FORM NO. 1034A.

(C) THE TRIPLICATE COPY OF THE INVOICE WILL BE ATTACHED TO STANDARD FORM 1080B--- REVISED (WHICH SERVES AS A COLLECTION VOUCHER FOR THE BILLING OFFICE), WILL BE COMPLETED AS PROVIDED FOR FORM 1080--- REVISED, AND FORWARDED TO THE DISBURSING OFFICER, TOGETHER WITH STANDARD FORM 1080- REVISED, DULY SCHEDULED AS A DISBURSEMENT VOUCHER, TO BE TRANSMITTED BY THE SAID DISBURSING OFFICER WITH HIS CHECK TO THE BILLING OFFICE. CHECKS SHOULD BE DRAWN IN FAVOR OF THE "TREASURER OF THE UNITED STATES.'

(D) THE BILLING OFFICE WILL UPON RECEIPT OF STANDARD FORM 1080B--- REVISED, WITH INVOICE ATTACHED, AND THE DISBURSING OFFICER'S CHECK IN PAYMENT THEREOF, COMPLETE THE SAID STANDARD FORM 1080B--- REVISED, SIGNING THE CERTIFICATE REQUIRED OF THE BILLING (COLLECTING) OFFICE, AFTER WHICH THE COLLECTION WILL BE RECORDED, SCHEDULED, AND TRANSMITTED TO THE PROPER ACCOUNTABLE OFFICER FOR DEPOSIT INTO THE TREASURY FOR CREDIT TO THE FUND INDICATED. AT THAT TIME ONE COPY OF THE SCHEDULE OF COLLECTIONS, TOGETHER WITH THE ADJUSTMENT VOUCHER (FORM 1080B--- REVISED), WITH COPY OF INVOICE ATTACHED, WILL BE TRANSMITTED BY THE BILLING OFFICE TO THE GENERAL ACCOUNTING OFFICE, ACCOUNTING AND BOOKKEEPING DIVISION. SEE PARAGRAPH 7, GENERAL REGULATIONS NO. 78--- REVISED.

THE FORM OF INVOICE TRANSMITTED WITH OFFICE LETTER OF JUNE 3, 1938, HAS BEEN MODIFIED SO THAT ONLY THE ORIGINAL WILL BE CERTIFIED BY THE BILLING OFFICE BY ELIMINATING FROM THE MEMORANDUM (CARBON) COPIES THE CERTIFICATE OF THE BILLING OFFICER. (SEE CIRCULAR LETTERS TO HEADS OF DEPARTMENTS, ETC., AUGUST 26, 1937, AND APRIL 2, 1938, PROHIBITING THE SIGNING IN DUPLICATE OF INVOICES TO BE ATTACHED TO VOUCHERS.)

THE NOTATIONS OF INSTRUCTION AT THE BOTTOM OF THE INVOICE FORMS HAVE BEEN CHANGED AS FOLLOWS:

THERE HAS BEEN ELIMINATED THE WORDS "/NOT TO BE USED WHEN BILLING GOVERNMENT ESTABLISHMENTS).'

THE INSTRUCTION TO DEBTORS OTHER THAN FEDERAL AGENCIES HAVE BEEN CHANGED TO READ: "NOTICE TO DEBTOR (IF OTHER THAN A FEDERAL AGENCY): WHERE PAYMENT IS MADE BY OTHER THAN CHECK THIS FORM SHOULD BE SENT WITH YOUR REMITTANCE AND WILL BE RECEIPTED AND RETURNED TO YOU; WHERE PAYMENT IS MADE BY CHECK THE PAID CHECK IS YOUR RECEIPT.'

SO THAT THERE MAY BE NO CONFUSION IN THE HANDLING OF THE CORPORATION'S INVOICES UNDER THE SAID PROCEDURE, IT IS REQUESTED THAT A COPY OF THIS LETTER BE ATTACHED TO THE FIRST INVOICES TRANSMITTED TO EACH OF THE AGENCIES BEING BILLED, FOR THEIR INFORMATION AND GUIDANCE.

IT IS REQUESTED THAT WHEN PRINTED, FOUR COPIES OF EACH FORM BE FURNISHED THIS OFFICE.