Public Vouchers

DCAA Responsibilities - Pre-Payment Review of Vouchers

• Evaluate for compliance with contract terms and billing instructions

• Reconcile billed costs to the accounting records

• Verify that indirect costs are calculated using established provisional billing rates

• Verify the voucher is properly prepared (mathematically accurate, contains cumulative costs, etc.)

• Verify timely payments to vendors and subcontractors

• Verify billed labor, materials, and other direct costs to accounting records and supporting documentation

• Compare amount billed to amount received

• Review monitoring of subcontracts in accordance with FAR 42.202(e)(2)

Links

The link below gives DCMA guidance to government personnel on processing and approving Public Vouchers. http://guidebook.dcma.mil/8/guidebook_process.htm