ATP 1-06.1 

Field Ordering Officer (FOO) and Pay Agent (PA) Operations 

MAY 2013 

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ATP 1-06.1 

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i 

Army Techniques Publication 

No. 1-06.1 

Headquarters 

Department of the Army 

Washington, DC, 10 May 2013 

Field Ordering Officer and Pay Agent 

Operations 

Contents 

Page 

 PREFACE ............................................................................................................. iii

 INTRODUCTION ................................................................................................... iv

Chapter 1 THE MICRO-PURCHASE TEAM AND PROCESS OVERVIEW ...................... 1-1

Requiring Activity ................................................................................................ 1-1

Unit Commander ................................................................................................ 1-1

Contracting Officer .............................................................................................. 1-1

Deputy Disbursing Officer (DDO)/Disbursing Agent (DA) .................................. 1-1

G-8 ...................................................................................................................... 1-1

Field Ordering Officer (FOO) .............................................................................. 1-2

Pay Agent (PA) ................................................................................................... 1-2

The Micro-Purchase Team ................................................................................. 1-2

Micro-Purchase Process Overview .................................................................... 1-3

Chapter 2 FIELD ORDERING OFFICER DUTIES AND RESPONSIBILITIES .................. 2-1

General ............................................................................................................... 2-1

Appointment Requirements ................................................................................ 2-1

Training by the Contracting Officer ..................................................................... 2-1

Termination Conditions ...................................................................................... 2-2

Permissions and Restrictions ............................................................................. 2-2

Security ............................................................................................................... 2-3

Conduct and Standards ...................................................................................... 2-3

Fraud .................................................................................................................. 2-4

FOO Documentation........................................................................................... 2-4

Chapter 3 FIELD ORDERING OFFICER PROCEDURES ................................................. 3-1

Submit Funding Packet ...................................................................................... 3-1

Select Vendor/Initiate SF 44 ............................................................................... 3-1

Accept Goods or Services .................................................................................. 3-2

Clear Account ..................................................................................................... 3-2

Chapter 4 PAY AGENT DUTIES AND RESPONSIBILITIES ............................................. 4-1
Contents 

ii ATP 1-06.1 10 May 2013 

General ............................................................................................................... 4-1

Appointment Requirements ................................................................................ 4-1

Training by the DDO/DA ..................................................................................... 4-1

Termination Conditions ....................................................................................... 4-2

Permissions and Restrictions ............................................................................. 4-2

Keeping and Safeguarding Government Funds ................................................. 4-3

Fraudulent Payments .......................................................................................... 4-4

PA Documentation .............................................................................................. 4-5

Emergency Procedures ...................................................................................... 4-5

Chapter 5 PAY AGENT PROCEDURES ............................................................................. 5-1

Draw Funds ......................................................................................................... 5-1

Make Payment .................................................................................................... 5-1

Clear Account...................................................................................................... 5-2

Appendix A SAMPLE FORMS AND DOCUMENTS ............................................................. A-1

 GLOSSARY .......................................................................................... Glossary-1

 REFERENCES .................................................................................. References-1

 INDEX ......................................................................................................... Index-1

Figures 

Figure 1-1. Micro-purchase Team Relationship .................................................................... 1-2

Figure 1-2. Micro-purchase Process Flowchart ..................................................................... 1-4

Figure A-1. Sample DA Form 3953, Purchase Request and Commitment ........................... A-1

Figure A-2. Sample FOO Commander’s Nomination Memorandum ..................................... A-2

Figure A-3. Sample FOO Appointment Order ........................................................................ A-3

Figure A-4. Sample PA DD Form 577, Appointment/Termination Record – Authorized 

Signature ............................................................................................................ A-5

Figure A-5. Sample PA’s Commander’s Acknowledgement Statement ................................ A-6

Figure A-6. Sample DD Form 1081, Statement of Agent Officer’s Account (Advance) ........ A-7

Figure A-7. Sample DD Form 1081, Statement of Agent Officer’s Account (Return) ............ A-8

Figure A-8. Sample SF 44, Purchase Order – Invoice – Voucher ......................................... A-9

Figure A-9. Sample SF 44, Purchase Order – Invoice – Voucher Continuation Sheet ....... A-10

Figure A-10. Sample FOO Ledger ....................................................................................... A-10

Figure A-11. Sample PA Ledger .......................................................................................... A-10

Figure A-12. Sample Memorandum for Record (Refusal to Sign SF 44, Purchase 

Order – Invoice – Voucher) .............................................................................. A-11

Figure A-13. Sample Commander’s Clearance Memorandum ........................................... A-12

Figure A-14. Sample SF 1034, Public Voucher for Purchases and Services other 

than Personal ................................................................................................... A-13

Figure A-15. Sample FOO Contracting Clearance Memorandum ....................................... A-14
10 May 2013 ATP 1-06.1 iii 

Preface 

This Army Techniques Publication (ATP) provides doctrinal guidance and procedures required for personnel 

who are appointed to perform duties as pay agents (PAs) and field ordering officers (FOOs). 

ATP 1-06.1 has five chapters and one appendix. Chapter 1 describes participants in the micro-purchase process 

and provides an overview of this process. This chapter allows the FOO/PA team to understand their interaction 

with other members, where they belong in the process, why their duties are unique, and when in the process 

they will execute their duties. Chapter 2 outlines the duties and responsibilities that are specific to the FOOs 

position and provides select excerpts from the Army Federal Acquisition Regulation Supplement (AFARS). 

Chapter 3 provides specific procedures required of the FOO during a purchase. Chapters 4 and 5 provide the 

same type of information required of the PA in accordance with (IAW) the DoD 7000.14-R, Department of 

Defense Financial Management Regulations (FMRs), Volume 5. The appendix provides sample forms and 

documents that visually assist the FOO/PA team in completing required documentation. 

ATP 1-06.1 was developed to expand on FM 1-06, Financial Management Operations, Chapter 3, Banking and 

Disbursing. It also expands on the previously published Center for Army Lessons Learned (CALL) Handbook 

09-16, Field Ordering Officer and Paying Agent Handbook (July 2009) and CALL Handbook 10-39, Unit 

Commander’s Guide to Paying Agents Handbook (April 2010). 

ATP 1-06.1 applies to all Army components across the operating and generating force, and during all levels of 

military operations. 

The proponent for this manual is the U.S. Army Training and Doctrine Command (TRADOC) and the 

preparing agent is the U.S. Army Soldier Support Institute (SSI). Send comments and recommendations to 

usarmy.jackson.93-sig-bde.list.jackson-atsg-cdid-fm-doctrine@mail.mil or on Department of the Army (DA) 

Form 2028 (Recommended Changes to Publications and Blank Forms) to Commander, U.S. Army Soldier 

Support Institute, ATTN: ATSG-CDI, Building 10000, Fort Jackson, SC 29207-7045. 

Unless this publication states otherwise, masculine nouns and pronouns do not refer exclusively to men. 
iv ATP 1-06.1 10 May 2013 

Introduction 

The current Army structure combined with the increased demands of full spectrum operations has placed an 

enormous demand on the Army’s logistics capabilities. In response to this, commanders have increasingly 

needed to employ other means of acquiring goods or services necessary for accomplishment of the mission. 

One of these means is through the use of a FOO/PA team that facilitates the micro-purchase process. 

Since the American Revolution, vendors have been part of the battlefield in some form or another. General 

George Washington used civilian wagon drivers to haul military supplies. Vendors supported military 

operations during the American Civil War, both World Wars, the Vietnam War, and the Persian Gulf War. 

Over time, vendor support evolved from an ad hoc, add-on capability to an essential, vital part of force 

projection capability. 

The Army relies on contracts for equipment, supplies, and services. Most contracts are not million or multimillion-dollar programs that receive multiple levels of review; they are usually small micro-purchases that units 

use to meet one-time, immediate needs. The basic standards of ethics and business practices for large programs 

also apply to micro-purchases. 

Successful operational contract support (OCS) requires all personnel involved in the process to not only 

understand their specific role in the process, but to be familiar with the specific rules, policies, and procedures 

required in the execution of their duties and responsibilities. This includes custody and proper disposition of 

government funds entrusted to them. 

Unit commanders establish and use FOOs and PAs to make over-the-counter purchases in amounts up to the 

micro-purchase threshold. The FOO/PA team provides the unit commander with the ability to make local 

purchases quickly and directly to support the unit commander’s mission. As such, unit commanders will select 

highly capable individuals for duty as FOOs and PAs and will ensure other duties assigned to a FOO or PA do 

not conflict with or delay the performance of their appointed duties. 
10 May 2013 ATP 1-06.1 1-1 

Chapter 1 

The Micro-purchase Team and Process Overview 

Chapter 1 describes all participants in the micro-purchase process such as the 

Requiring Activity, the unit commander, the contracting officer, the deputy disbursing 

officer (DDO)/disbursing agent (DA), the G-8, the field ordering officer (FOO) and 

the pay agent (PA). This section describes the roles and responsibilities of each team 

member. In order to synchronize efforts and achieve maximum results, team members 

must understand all responsibilities. 

REQUIRING ACTIVITY 

1-1. The requiring activity is the military or other supported organization that identifies requirements and 

receives contract support during military operations. For the purpose of this manual, the requiring activity 

refers to the unit requiring FOO support. 

UNIT COMMANDER 

1-2. The unit commander nominates FOOs, appoints PAs, and accepts command responsibility of the 

overall process. The unit commander ensures that all PAs are supplied a vault, safe or other adequate 

secure container (e.g., a strong box) for exclusive use and accessibility by the PA. He also develops a 

security program for the safeguarding of all government funds within his area of responsibility. Every 

effort and activity in the process is directed toward generating, sustaining, and preserving combat power 

for the unit commander. 

CONTRACTING OFFICER 

1-3. The contracting officer is the government official (military or DA civilian) with the legal authority to 

enter into, administer, and/or terminate contracts within a designated support area. Contracting officers are 

responsible for training, appointing, and clearing FOOs. Because contracting officers receive in-depth 

training on contracting procedures, they are responsible for assisting and ensuring requiring activity FOO 

actions comply with contract law, executive orders, regulations, and other applicable procedures. 

DEPUTY DISBURSING OFFICER (DDO)/DISBURSING AGENT (DA) 

1-4. The disbursing officer (DO) is the account holder for all the government funds (cash and negotiable 

instruments) within a specific area of responsibility. He appoints DDOs and DAs, who are responsible for 

training, funding, and clearing PAs. The DO and his agents are charged with complying with existing 

FMRs, policies, and procedures regarding the management of these funds. 

G-8 

1-5. The G-8 certifies if funds are available for a purchase, clears FOOs, and maintains records of 

completed purchases for potential audits. Since the G-8 is also responsible for reporting obligations and 

expenditures and maintaining files, the FOO must provide the G-8 all supporting documentation in order to 

clear. The G-8, as the records keeper, maintains copies of all documents associated with a purchase. 
Chapter 1 

1-2 ATP 1-06.1 10 May 2013 

FIELD ORDERING OFFICER (FOO) 

1-6. The FOO is an individual who is trained by a designated contracting officer to make micropurchases within established thresholds (normally with local vendors) and places orders for goods or 

services. FOOs are requiring activity Soldiers who perform FOO functions as an additional duty. FOOs are 

not organizationally located in a contracting office. FOOs are appointed by the contracting officer and are 

under the technical supervision of the contracting officer in all matters concerning the administration of 

FOO duties. The FOO is paired with a PA in order to maintain separation of duties. Because of this, the 

FOO cannot be appointed as a PA, handle physical cash, make payments to vendors, or hold other 

accountable positions such as property book officer (PBO), imprest fund cashier, collection agent, or 

change fund custodian. The FOO interfaces with the G-8 and the contracting officer on a routine basis. 

PAY AGENT (PA) 

1-7. The PA is an extension of the DO at the unit level. The PA is an individual who is trained by the 

DDO/DA to account for government funds and make payments in relatively small amounts to local 

vendors. PAs are individuals whose regular duties do not involve disbursing functions and who are not 

organizationally located in an FM disbursing office. They are appointed to the position of PA as a 

collateral duty and will be under the exclusive supervision of the DO in all matters concerning custody and 

disposition of funds advanced to them. The PA is paired with a FOO and cannot be appointed as a FOO, 

certifying officer, order or request (i.e., contract for) goods or services, or hold other accountable positions 

such as PBO, imprest fund cashier, collection agent, or change fund custodian. Most importantly, the PA 

will not make payments without the receipt and acceptance of goods or services from the FOO and the 

certification of payment by a properly trained and appointed certifying officer. The PA interfaces with the 

DDO/DA on a routine basis. 

THE MICRO-PURCHASE TEAM 

1-8. The following graphic depicts the relationship of the Micro-purchase Team. 

Figure 1-1. Micro-purchase Team Relationship 
The Micro-purchase Team and Process Overview 

10 May 2013 ATP 1-06.1 1-3 

MICRO-PURCHASE PROCESS OVERVIEW 

1-9. This section outlines when and under what conditions the FOO/PA team will execute their duties. 

The OCS process exists in different forms and complexities, but in this ATP, we will focus on micropurchase procedures at the unit level. Keep in mind that theater policies and procedures may require 

additional steps or documents. 

Note: As the emergence and use of electronic technology becomes more prevalent, there may be 

systems in place that allow for the electronic signature and submission of forms and/or 

documents. During the transition from a manual process (i.e., physical documents with ink 

signatures) to an electronic one, the former may begin to give way to the latter. In either case, 

the means by which a form or document is generated will serve as its “original” form. 

GENERATE REQUIREMENTS/SEEK FUNDING

1-10. The unit, as the requiring activity, generates requirements for goods or services. Once determined 

that goods or services are available locally and are within the established micro-purchase threshold, the 

FOO, if foreign currency is required, notifies the PA for coordination with the DDO/DA. See ATTP 4-10, 

Operational Contract Support Tactics, Techniques and Procedures, for additional information on the 

requirements development process. 

1-11. While the FOO and PA perform initial coordination, the unit seeks funding from the G-8. 

Note: Requirements for local purchases at or below the micro-purchase threshold are 

traditionally funded in a bulk manner (i.e., funding is certified in anticipation of the need for 

routine purchases such as general supplies), so the unit may seek funding before, concurrently, 

or after the generation of requirements. 

CERTIFY FUNDS AVAILABILITY

1-12. The unit submits a funding packet, which includes the initiation of a DA Form 3953, Purchase, 

Request, and Commitment (PR&C) approved by the unit commander, and forwards it to the G-8 who 

determines which type of funds is proper and certifies if funds are available or attempts to acquire funds 

(see Chapter 3 of this manual, “Submit Funding Packet” for details).

Note: As the unit representative responsible for making routine purchases, the FOO may 

perform the staff work associated with seeking the funding required for purchases (i.e., staffing 

the DA Form 3953 to the G-8), though it is technically the unit’s responsibility. 

1-13. The G-8 ensures the proper type of funds are made available, completes blocks 19-22, and signs the 

DA Form 3953, which includes the assignment of a line of accounting (LOA). The G-8 then returns the 

DA Form 3953 to the unit. 

1-14. The PA uses the certified DA Form 3953 at this time to draw cash from the DO (see Chapter 5 of 

this manual, “Draw Funds” for details). 

SELECT VENDOR/INITIATE STANDARD FORM (SF) 44, PURCHASE ORDER – INVOICE -

VOUCHER

1-15. With funds available for the purchase and a requirement identified, the FOO then begins the 

purchase process (see Chapter 3 of this manual, “Select Vendor/Initiate SF 44, U.S. Government Purchase 

Order Invoice Voucher” for details). 
Chapter 1 

1-4 ATP 1-06.1 10 May 2013 

Note: The FOO cannot make any purchases before receiving a certified DA Form 3953 from the 

G-8. 

ACCEPTANCE/PAYMENT

1-16. Before payment is made, goods and services must be received in the type and quantity as outlined in 

the SF 44 (“acceptance” of goods or services) (see Chapter 3 of this manual, “Accept Goods or Services” 

for details). The SF 44 must also be certified by a properly trained and appointed certifying officer (see 

DoD 7000.14-R, Volume 5, Chapter 33 on training and appointment requirements for certifying officers). 

Once these conditions are met, the PA makes the payment (see Chapter 5 of this manual, “Make Payment” 

for details). 

CLEAR ACCOUNT

1-17. The last step is to clear and reconcile accounts with the Unit, contracting officer, DDO/DA, and G-8. 

 FOO clears the PBO, unit commander, and contracting officer (in order) (see Chapter 3 of this 

manual, “Clear Account” for details). 

 PA clears the DDO/DA and provides documentation to the FOO (see Chapter 5 of this manual, 

“Clear Account” for details). 

 FOO clears the G-8 (see Chapter 3 of this manual, “Clear Account” for details). 

FLOWCHART

1-18. The micro-purchase process is depicted in the flowchart below (vertical arrows depict chronological 

sequence; horizontal arrows depict actions performed by specific individuals in the process). 

Figure 1-2. Micro-purchase Process Flowchart 
10 May 2013 ATP 1-06.1 2-1 

Chapter 2 

Field Ordering Officer Duties and Responsibilities 

Chapter 2 outlines what regulatory requirements are specific to the FOOs position 

and provides a thorough understanding of select excerpts from current Acquisition 

regulations, policies, and procedures that are applicable to FOO operations. Because 

the FOO has pecuniary liability, it is vital that the FOO understands this section. The 

FOO will comply with all instructions and regulations received from the contracting 

officer. 

GENERAL 

2-1. Under simplified acquisition procedures the ability to delegate simplified acquisition authority 

augments contracting capability and enhances responsiveness to the requiring activity and/or using 

organization. This is accomplished through the written appointment of a FOO by the contracting officer 

designated by the theater appointing authority. 

2-2. FOOs are not contracting personnel. Usually, FOOs have no formal procurement training or 

experience. When the FOO arrives in theater it is essential that the theater appointing authority or their 

designee thoroughly brief each FOO on the various acquisition policies and procedures applicable to the 

type of purchases they will make. 

APPOINTMENT REQUIREMENTS 

2-3. FOOs are appointed by the designated contracting officer, granted the appointment is essential for 

contracting actions. When justified (via a commander’s nomination letter), the contracting officer may 

appoint a unit member as a FOO. The FOO acts as an agent (under written direction from the Chief of 

Contracting) to make authorized local purchases. FOOs are normally nominated by unit commanders, 

appointed by the contracting officer, and trained and supervised by the appointing authority or his 

designee. They may be terminated by the designated contracting officer. Strict control over FOOs is 

necessary to preclude violations of law and regulations. Care must be exercised in determining how many 

FOOs are necessary, yet controllable. 

2-4. IAW the Army Federal Acquisition Regulation (AFAR) Manual No. 2 (Contingency Contracting), 

Appendix E, paragraph E-6.b., “Only military or civilians under the jurisdiction of the Department of the 

Army can be appointed as ordering officers.” Since the AFAR Manual No. 2 does not direct the rank or pay 

grade of the military member or DoD civilian, nor does it direct the rank or grade of the nominating unit 

commander, the Expeditionary Contracting Command establishes theater policy on these rank or grade 

requirements. The appropriate level unit commander must nominate an individual from the unit via a 

nomination memorandum (see Appendix A, Figure A-2). The designated contracting officer will appoint in 

writing eligible individuals authorized as FOOs (see Appendix A, Figure A-3). 

TRAINING BY THE CONTRACTING OFFICER 

2-5. The local Contracting Office is responsible for training FOOs. Without training, the FOO is not 

allowed to make micro-purchases. Although other training may be added, the training will cover, at a 

minimum, the following topics: 

 Review of associated documents and forms. 

 Role and Authority. 
Chapter 2 

2-2 ATP 1-06.1 10 May 2013 

 Using a ledger. 

 Clearing procedures. 

 Permissions and Restrictions. 

 Conduct and standards. 

 File maintenance. 

2-6. Upon completion of training, the contracting officer will assign the FOO his procurement item 

identification number (PIIN) series. Different PIIN series exist for different types of appropriations or 

funds. 

TERMINATION CONDITIONS 

2-7. The following situations will cause the termination (relief of duties) of the FOO: 

 Individual changes unit. 

 Individual changes duties. 

 Individual’s term of appointment expires, or the unit rotates back to home station. 

 Individual fails to properly perform his duties (this is an adverse termination). 

 By request of the unit commander who initiated the appointment. 

 As a result of making fraudulent payments or other misconduct. 

 By the authority of the contracting officer (even without the concurrence of the requesting unit 

commander). 

Note: Upon termination, the FOO must follow clearing procedures (see Chapter 3 of this 

manual, “Clear Account” for details). 

PERMISSIONS AND RESTRICTIONS

2-8. FOOs will: 

 Sign a memorandum stating they have been briefed and understand their duties and 

responsibilities. 

 Use funds for the purpose listed in orders. 

 Ensure that the purchase is authorized (purchase requests must be validated by the G-4/S-4 or as 

stated on the appointment orders). 

 Ensure that funds are available before making purchases. 

 Ensure the authority to make this purchase has been specified in the appointment order. 

 Ensure that supplies are not available from other governmental sources. 

 Ensure the use of the most efficient/economic purchasing method. 

 Ensure the goods or services are immediately available when the vendor is paid. 

 Ensure that single purchases do not exceed appointed authority/monetary threshold. 

 Seek guidance from the contracting officer or Staff Judge Advocate (SJA) with any concerns or 

questions in regards to authority and or allowable purchase actions. 

 Maintain a ledger to track each purchase made, and balance the ledger daily (see Appendix A, 

Figure A-10). 

 Ensure the ordering portion of the SF 44 is completed properly. 

 Clear the appropriate contracting officer. 

2-9. FOOs will not: 

 Be concurrently appointed to other accountable positions involving the handling, custody, or 

accountability for other funds. 

 Re-delegate their authority. 
Field Ordering Officer Duties and Responsibilities 

10 May 2013 ATP 1-06.1 2-3 

 Handle cash or make payments for PA. 

 Make any purchases before receiving a certified DA Form 3953 from the G-8. 

 Authorize payments in advance of receiving goods or services. 

 Make split purchases. For example, if a requirement is $30,000, and the current micro-purchase 

threshold is $25,000, the FOO cannot make purchases of $15,000 twice to circumvent policies. 

 Make purchases outside of those limited and specified in their appointment letter instructions 

and/or command policies and procedures. 

 Leave theater without clearing the contracting officer and G-8. 

SECURITY 

2-10. Conducting FOO/PA operations in the local economy can be risky. The FOO must develop and 

implement both active and passive security measures. Additionally, the team must follow commanddirected survivability policies and procedures based on current intelligence and threat assessments in the 

area of operations. Fundamentals include maintaining keen situational awareness, maintaining local 

security of personnel and property, completing the transaction quickly, never establishing precise timelines 

for meetings with vendors, and using different routes for travel. 

2-11. Never underestimate the dangers of conducting FOO/PA operations. Travel outside secured or 

protected areas to make purchases is likely. Each team must ensure it has adequate protection at all times. 

The use of composite risk management during the planning for a trip outside secured or protected areas is 

critical. The unit commander must be made aware of the risk level and authorize such trips. If the residual 

risk from such a trip is beyond the immediate unit commander’s risk approval level, authorization at the 

appropriate level must be obtained prior to mission execution. 

2-12. Things to consider for security: 

 Never tell the vendor the intended schedule for an onsite visit unless necessary. 

 When departing a secure area, treat all excursions as combat patrols. Ensure strict security at all 

times. 

 If possible, have all transactions done inside your base’s security, both for the team’s and 

vendor’s safety. The vendors will be less vulnerable to observation by insurgents, and the team 

will have better means to apply sound information and operations security measures. 

 The FOO and PA, along with units responsible for operating entry control points, must make 

every effort to conceal the vendors and rapidly move them inside the compound. 

 Pre-brief and de-brief the S-2. 

 A simple intelligence preparation of the battlefield, force protection considerations and 

threat assessment reduce the risk of conducting FOO/PA operations. Minimize exposure time by 

conducting only FOO/PA business (no personal shopping or sightseeing). 

 Fill out as much information as possible in advance on the SF 44. Do not waste time filling out 

forms outside the protection of your base. 

CONDUCT AND STANDARDS 

2-13. FOOs must establish and maintain conduct and behavior above reproach. Therefore, FOOs must 

avoid appearing to do anything improper. Examples of these actions are: 

 Accepting gifts or anything of value (e.g., meals, baseball caps, coffee cups, pens). 

 Making government purchases from a vendor with whom they have or appear to have a financial 

interest. 

 Doing anything that might adversely affect the public’s confidence in the government’s 

integrity. 

Note: See the Joint Ethics Regulation (JER), DOD 5500.7-R., (when in doubt seek legal 

counsel). 
Chapter 2 

2-4 ATP 1-06.1 10 May 2013 

FRAUD 

2-14. Title 18, Part I, Chapter 47, Paragraph 1002 of the United States Code outlines the consequences for 

possession of false documents to defraud the United States, which states, “whoever, knowingly and with 

intent to defraud the United States, or any agency thereof, possesses any false, altered, forged, or 

counterfeited writing or document for the purpose of enabling another to obtain from the United States, or 

from any agency, officer or agent thereof, any sum of money, shall be fined under this title or imprisoned 

not more than five years, or both.” In certain cases of major fraud, fines can be up to 10 years in prison, 

$1,000,000 or both. 

2-15. Examples of contracting and procurement fraud schemes involve:

 Product substitution.

 Defective pricing. 

 Cost mischarging. 

 Price fixing. 

 Record fabrication. 

 Bribes, gratuities, and kickbacks (common threats within deployed environments). 

 Government employee collusion and individual fraud. 

2-16. FOOs are not investigators and must not personally investigate suspected cases. Determine the facts 

of questionable circumstances and occurrences, and advise the contracting officer, unit commander, and/or 

criminal investigative agency. 

FOO DOCUMENTATION 

2-17. FOOs are required to keep adequate records of duties during their appointments and to dispose of 

such records as the contracting officer directs. In order to establish control, careful documentation is very 

important. 

2-18. At least once a month, activities of FOOs shall be physically inspected or reviewed through 

examination of purchase documents and records by the Chief of Contracting or designee. 

2-19. At a minimum, documentation should include the following: 

 DA Form 3953 (see Appendix A, Figure A-1). 

 FOO Commander’s Nomination Memorandum (see Appendix A, Figure A-2). 

 FOO Appointment Orders (see Appendix A, Figure A-3). 

 PA DD Form 577, Appointment/Termination Record –Authorized Signature (see Appendix A, 

Figure A-4). 

 PA Commander’s Acknowledgement Statement (see Appendix A, Figure A-5). 

 DD Forms 1081, Statement of Agent Officer’s Account (see Appendix A, Figure A-6 (Advance) 

and Figure A-7 (Return)). 

 SF 44s (see Appendix A, Figure A-8). 

 FOO Ledger (see Appendix A, Figure A-10). 

 Commander’s Clearance Memorandums (see Appendix A, Figure A-13). 

 FOO Contracting Clearance Memorandums (see Appendix A, Figure A-15). 

 Contact information of procurement team members. 

 Other records related to purchases (e.g., invoices, receipts, memorandums for record). 
10 May 2013 ATP 1-06.1 3-1 

Chapter 3 

Field Ordering Officer Procedures 

Chapter 3 begins by outlining specific tasks that the FOO executes upon the unit’s 

generation of a requirement and ends when the FOO clears his account. It includes all 

tasks in sequence and is meant to be the most frequently referenced chapter for the 

FOO. This chapter assists the FOO by illustrating how he performs specific 

transactions from start to finish. 

SUBMIT FUNDING PACKET 

3-1. The unit develops requirements for goods or services and notifies the FOO to begin preliminary 

research of market prices and a suitable vendor. The FOO notifies the PA of the preferred method of 

payment (e.g., foreign currency, e-commerce). 

3-2. The responsibility to obtain funding lies with the unit requiring the goods or services. This process is 

done to either complete a single transaction or establish an account that can be drawn on for multiple 

requirements of like supplies or services (i.e., bulk funded). As part of the funding certification process, the 

FOO may be involved in staffing the funding packet. This packet is prepared and forwarded to the G-8. At 

a minimum, the following documents are needed to receive funding from the G-8: 

 Approved DA Form 3953. 

 FOO Appointment Orders signed by the contracting officer. 

 PA DD Form 577, Appointment/Termination Record-Authorized Signature signed by the unit 

commander, IAW theater policy. 

 Other documents as required by the G-8. 

3-3. Once the G-8 certifies funding and signs the DA Form 3953, the FOO forwards a copy to the PA to 

draw cash from the DDO/DA. 

SELECT VENDOR/INITIATE SF 44 

3-4. Once the G-8 certifies funding and signs the DA Form 3953, the FOO then selects the vendor and 

initiates the SF 44. The FOO begins a ledger for each DA Form 3953 (starting with the amount certified on 

the DA Form 3953) and annotates a running balance after each purchase (see Appendix A, Figure A-10). 

This ledger is slightly different from the PAs ledger. The FOO is primarily concerned with the total 

available funding on the DA Form 3953, while the PA is primarily concerned with individual cash 

balances (both U.S. and foreign currency). Even so, the FOO should reconcile with the PA after every 

purchase to ensure synchronization of total funding available on the DA Form 3953 and total cash on hand. 

3-5. Based on gathered information and market research, the FOO selects the vendor ensuring that the 

price is fair and reasonable and initiates the SF 44, using a continuation sheet if necessary (see Appendix 

A, Figure A-9), ordering the goods or services. The FOO completes everything above the “Purchaser” 

portion of the SF 44 using the information in block 19 of the DA Form 3953 to fill the “Purpose and 

Accounting Data” block. The FOO must pay special attention to what he is authorized to purchase IAW his 

appointment orders and the instructions of his contracting officer. 
Chapter 3 

3-2 ATP 1-06.1 10 May 2013 

ACCEPT GOODS OR SERVICES 

3-6. Once the vendor has delivered the goods or services, the FOO must accept them and ensure it is in 

compliance with the SF 44. If the purchase is made over the counter, the PA usually accompanies the FOO 

and makes payment at that time. In this case, the FOO is the receiver of the goods and will complete and 

sign the “Received By” block on the SF 44. The SF 44 may serve as the vendor’s invoice when signed by 

the vendor. However, it is always recommended to obtain a vendor’s invoice or receipt when practical. 

CLEAR ACCOUNT 

3-7. The FOO clears the following people (in order) by staffing the following documents: 

 PBO: PBO stamps SF 44 and ensures property book information is annotated in block 12 or 13 

of the DA Form 3953. 

 CDR: The unit commander signs the Commander’s Clearance Memorandum (see Appendix A, 

Figure A-13). The clearance memorandum is an inspection or review of the FOOs purchases and 

includes (but not limited to) specific comments as to whether the ordering officer is— 

 Operating within the scope and limitations of authority. 

 Maintaining the standards of conduct as prescribed in the Joint Ethics Regulation (JER), 

DOD 5500.7-R. 

 Not delegating authority to others. 

 Submitting correct and timely information for procurement reporting purposes. 

 Not making unauthorized purchases of items. 

 Contracting officer: When the FOO clears the contracting officer, he does so by providing the 

documents directed by the letter of appointment and associated with the acceptance of goods or 

services and the payment to the vendor. The FOO then forwards any products (i.e., Procurement 

Instrument Identification Numbers – PIINs, clearance memos) produced by the contracting 

officer to the PA so that he may clear the DO. 

Note: Before clearing the G-8, the FOO must receive the DOs clearance documents from the 

PA. 

 G-8: The FOO provides all documentation to clear the G-8, who maintains these files on hand 

for potential audits. In addition to the documents previously submitted for funding, the FOO 

submits copies of the following documents in order to clear the G-8: 

 FOO Contracting Clearance Memorandum (see Appendix A, Figure A-15). 

 SF 1034, Public Voucher for Purchases and Services other than Personal (see Appendix A, 

Figure A-14). 

 SF 44s. 

 DD Form 1081, Statement of Agent Officer’s Account (Advance), IAW theater policy. 

 DD Form 1081, Statement of Agent Officer’s Account (Return), IAW theater policy. 

 Other documents required by the G-8. 
10 May 2013 ATP 1-06.1 4-1 

Chapter 4 

Pay Agent Duties and Responsibilities 

Chapter 4 outlines what regulatory requirements are specific to the PAs position and 

provides a thorough understanding of select excerpts from current Financial 

Management (FM) regulations, policies, and procedures that are applicable to PA 

operations. Because funds advanced to a PA are held at personal risk, it is vital that 

the PA understands this section. The PA will comply with all instructions and 

regulations received from the DDO/DA. 

GENERAL 

4-1. Unit commanders appoint PAs only when adequate payment service cannot be provided by the 

nearest FM unit. Appointments may be for either a specific transaction, or a definite or indefinite time 

period. Do not appoint these agents solely as a convenience when a DO, DDO, DA, or cashier is able to 

make the required transactions. 

APPOINTMENT REQUIREMENTS 

4-2. IAW the Department of Defense Financial Management Regulation (DoDFMR) 7000.14-R, Volume 

5, Chapter 2, subparagraph 020601, “Officers, enlisted members, or civilian employees satisfactory to both 

the appointing officer (i.e., unit commander) and DO are eligible for appointment as an agent (e.g., PA) . . . 

No agent may be appointed or used over protest of the accountable DO . . .” Additionally, the Secretary of 

Defense reserves the right to approve the appointment of coalition members as PAs, providing controls are 

in place to ensure restitution to the U.S. government if funds are lost. 

4-3. Since the DoDFMR 7000.14-R, Volume 5 does not direct the rank or pay grade of the military 

member or DoD civilian, nor does it direct the rank or grade of the appointing unit commander, the 

Financial Management Center establishes theater policy on these rank or grade requirements. The 

appropriate level unit commander must sign an original DD Form 577, Appointment/Termination RecordAuthorized Signature appointing the individual as a PA (See Appendix A, Figure A-4). This form serves as 

both the appointment order and the signature of record. 

Note: DA and DD Forms change frequently. Use the most recent version of these forms. 

CASH HOLDING AUTHORITY DETERMINATION

4-4. As part of the PAs appointment, the unit commander will determine the PAs cash holding authority 

(CHA) on the DD Form 577 (see Appendix A, Figure A-4, line 3, “Cash Holding Authority”). The PAs 

CHA should be no more than the micro-purchase threshold currently in place for the funding program in 

question. 

TRAINING BY THE DDO/DA 

4-5. The DDO/DA at the local FM unit is responsible for training PAs. Without training, the PA will not 

be allowed to draw funds. Although other training may be added, the training will cover, as a minimum, 

the following topics: 

 Review of associated documents and forms. 
Chapter 4 

4-2 ATP 1-06.1 10 May 2013 

 Role and authority. 

 Drawing funds. 

 Using a ledger. 

 How to balance. 

 Safeguarding government funds. 

 Making payments. 

 Clearing accounts. 

 Emergency procedures. 

TERMINATION CONDITIONS 

4-6. The following situations will cause the termination (relief of duties) of the PA: 

 Individual changes units. 

 Individual changes duties. 

 Individual’s term of appointment expires, or the unit rotates back to home station. 

 Individual fails to properly perform his duties (this is an adverse termination). 

 By request of the unit commander who initiated the appointment. 

 As a result of making fraudulent payments or other misconduct. 

PERMISSIONS AND RESTRICTIONS

4-7. PAs will: 

 Make payments only when goods or services have been ordered and accepted by the FOO. 

 Receive a copy of the current PA instructions. 

 Receive a copy of the DA Form 3953, showing the total amount of funds committed. 

 Draw funds from the DDO/DA up to the amount of the DA Form 3953 or the CHA on his DD 

Form 577, whichever is less. 

 Sign a memorandum stating they have been briefed and understand their duties and 

responsibilities (make sure this is always done, and keep a copy of the statement). 

 Use funds for the purpose listed in orders. 

 Make payment directly to the seller/vendor, and attempt to obtain an invoice or receipt. 

 Maintain a ledger to track each payment made, and balance the ledger daily (see Appendix A, 

Figure A-11). 

 Safeguard funds and paid vouchers. If departing with $10,000 or more, notify the installation 

commander and the security police. Use armed guards at the discretion of the unit commander or 

as required. 

 Clear with the same DDO/DA that advanced funds to the PA, ensuring the payment documents 

and/or funds on hand equals to the total funds initially advanced. 

 Suspend operations immediately and notify the DDO/DA if a loss of funds occurs. 

 Review and become familiar with PA memorandums of instruction, SOPs, and applicable 

regulations. 

 Submit a DD Form 1081 (Return) every 30 days or less from the date of draw. 

 The PA may clear electronically in certain cases (see Chapter 5 of this manual, “Clear 

Account” for details). 

 Extensions may be granted at the discretion of the DDO/DA. 

 If the PA exceeds the allotted timeframe, the DDO/DA determines if he will be terminated, 

initiates loss of funds procedures and seeks recoupment. DoDFMR 7000.14-R, Volume 5, 

Chapter 6, Sub-paragraph 060104B3, “Agent Losses.” 

 The DDO/DA has the exclusive authority to grant extensions beyond the timeframe; an 

extension does not ensure the PA will not be terminated. 
Pay Agent Duties and Responsibilities 

10 May 2013 ATP 1-06.1 4-3 

 Approved extensions may be granted by the DDO/DA only in exceptional circumstances. 

4-8. PAs will not: 

 Be sales personnel in retail outlets and mess cashiers. 

 Be mailroom employees and messengers who handle public funds occasionally in connection 

with their regular duties. 

 Be personnel receiving public funds exclusively in the form of checks drawn payable to a 

Military Component. 

 Be personnel who handle funds as assistants to holders of accountable positions but who do not 

sign receipts holding themselves accountable for the funds. 

 Be concurrently appointed to other accountable positions involving the handling, custody, or 

accountability for other funds. 

 Loan, use, invest, insure, or gamble public funds. 

 Make payments under duress. 

 Mix government funds with personal funds or with the funds of other PAs. 

 Entrust funds to any other person. 

 Delegate responsibility for government funds to anyone else, including financial institutions. 

 Make payments in advance of the acceptance of goods or services. 

 Round up dollar amounts. 

 Exchange U.S. dollars for foreign currency without prior coordination with the DDO/DA (see 

Chapter 5 of this manual, “Draw Funds” for details). 

 Leave theater without clearing funds drawn from the DDO/DA (e.g., emergency leave). 

 Attempt to draw funds from another DDO/DA without prior approval. 

 Make change for anyone. 

KEEPING AND SAFEGUARDING GOVERNMENT FUNDS 

PROTECTING FUNDS UNDER FIELD CONDITIONS 

4-9. Once a PA signs the receipt for government funds, he has accepted responsibility for the total 

amount of funds entrusted to him. A loss of funds may cause the PA to be responsible for repayment. It is 

therefore necessary for the PA to take the following steps to safeguard the funds: 

 If departing from the Disbursing Office with $10,000 or more, notify the installation commander 

and the security police. 

 The decision to have an armed escort, how many, or the type of transportation to be used are 

factors of the command responsibility. Specifically, the responsibility for providing security 

rests with the unit commander of the activity requesting such funds be made available. The 

command considers such things as amount of funds to be protected, the distance and terrain to 

be covered, type of transportation available, and local security forces which may be requested. 

 When the funds are not physically on the PAs person, they must be kept in an approved security 

container (e.g., a safe or vault) IAW the DoDFMR 7000.14-R, Volume 5, Chapter 3, “Keeping 

and Safeguarding Government Funds.” Each PA will have his own approved security container. 

4-10. All government funds must remain under the PAs control. Under no circumstances will the PA leave 

funds unattended and unsecured. The unit commander must establish and enforce procedures for protecting 

deployed government funds (e.g., field safe used solely for securing funds). 

STORAGE CONTAINERS

4-11. The PA will use a combination three-tumbler lock, tool-resistant safe appearing on General Services 

Administration (GSA) or Federal Supply Schedules (FSS) inventories to store public funds. If such a safe 

is not available, then use a field safe secured properly to an immovable object. The unit commander can 

post a guard in an unsecured building at their discretion. The PA must store perishable records (which 
Chapter 4 

4-4 ATP 1-06.1 10 May 2013 

cannot be replaced) in combination three-position, dial-type, and built-in fire-resistant, insulated money 

cabinets/safes. Class 5 file cabinets which have three-position, dial-type, built-in combination locks 

protected against forced entry may be used for temporary storage. File cabinets with steel lock bars or 

without forced-entry protection are not adequate. 

Note: Do not store public funds and documents in the same containers as classified materials 

and documents. 

Storage Container Requirements 

4-12. DoD Component security and resource protection programs must ensure compliance with the 

following minimum requirements for storing currency and negotiable instruments: 

 Under $7,500. The unit commander establishes fund container requirements. Any of the security 

containers or burglary resistant safes listed below is acceptable. 

 $7,500 - $50,000. Use a security container with a Class 1 or Class 5 rating, or a burglary 

resistant safe with at least an Underwriters Laboratories classification of Tool-Resistant Safe, 

TL-15, and having a Group 1R combination lock. 

 $50,000 - or more. Use a burglary resistant safe or vault with at least an Underwriters 

Laboratories classification of Tool-Resistant Safe, TL-30 and having a Group 1R combination 

lock. 

Security Containers 

4-13. GSA approved security containers have the following Federal specifications (The Class 1 and Class 

5 cabinets are rated to provide the greatest protection against forced entry). Approved cabinets include the 

following: 

 Class 1 or Class 2 cabinet. AA-F-357 (GSA-FSS). 

 Class 4 or Class 5 cabinet. AA-F-358 (GSA-FSS). 

 Class 5 or Class 6 Map and Plan File. AA-F-363 (GSA-FSS) or Class 6 Drawer File - AA-F-358 

(GSA-FSS). 

Burglary-resistant safes 

4-14. Burglary-resistant safes include the following: 

 Tool-Resistant Safe, TL-15. 

 Tool-Resistant Safe, TL-30. 

 Torch and Tool-Resistant Safe, TRTL-30. 

 Torch and Tool-Resistant Safe, TRTL-60. 

Note: The numerical value in the safe classifications represents the time in minutes the safe will 

resist forced entry. 

FRAUDULENT PAYMENTS 

4-15. The DoDFMR 7000.14-R, Volume 5, Chapter 25, Paragraph 2501,“Fraud Defined,” Sub-paragraph 

250101 defines fraud as an “ . . . any intentional deception designed to deprive the United States (U.S.) 

unlawfully of something of value or to secure from the U.S. a benefit, privilege, allowance, or 

consideration to which a claimant is not entitled.” Paragraph 2-16 outlines the consequences for possession 

of false documents to defraud the United States according to Title 18, United States Code (USC). 
Pay Agent Duties and Responsibilities 

10 May 2013 ATP 1-06.1 4-5 

PA DOCUMENTATION 

4-16. PAs are required to keep adequate records of duties during their appointments and to dispose of such 

records as the DDO/DA directs. In order to establish control, careful documentation is very important. 

4-17. At a minimum, documentation should include the following: 

 DA Form 3953 (see Appendix A, Figure A-1). 

 FOO Appointment Orders (see Appendix A, Figure A-3). 

 FOO training certificate (IAW theater policy). 

 FOO Clearance Memorandums. 

 PA DD Form 577 (see Appendix A, Figure A-4). 

 DD Forms 1081 (see Appendix A, Figure A-6 (Advance) and Figure A-7 (Return)). 

 PA training certificate from the DDO/DA. 

 SF 44s (see Appendix A, Figure A-8). 

 PA Ledgers (see Appendix A, Figure A-11). 

 Contact information of procurement team members. 

 Other records related to purchases (e.g., invoices or receipts). 

EMERGENCY PROCEDURES 

INCAPACITATION OR DEATH

4-18. If the PA becomes incapacitated for any reason (e.g., by illness or accident) or dies, the advance 

must be secured by the PAs unit commander or authorized representative and placed in a proper safe. The 

unit commander will notify the DDO/DA. 

4-19. At least two disinterested officers must verify all currency, coin, and documents, and provide a 

written certification to the PAs unit commander for signature. These officers return all funds, checks, and 

vouchers—along with the unit commander’s certification—to the DDO/DA. The DDO/DA balances and 

verifies the return with the two disinterested officers acting as witnesses. 

4-20. If the currency and documents are correct, the DDO/DA completes the DD Form 1081, Statement of 

Agent Officer’s Account (Return), thereby relieving the PA of his responsibility. A copy of the completed 

DD Form 1081 is delivered to the PAs unit commander for appropriate action. If currency needs to be 

advanced again, the unit commander makes appropriate arrangements with the DDO/DA. If the currency 

and documents are incorrect, initiate an investigation or inquiry. 

ENTRUSTING AND DISPOSING OF CURRENCY

4-21. The PA returns all entrusted currency to the DDO/DA before going on temporary duty, leave, or 

other assigned missions. If the PA must depart before returning all currency and vouchers, he notifies the 

DDO/DA before leaving. The DDO/DA may direct the PA to turn in the currency to the nearest FM unit, at 

which time that unit’s DDO/DA clears the PAs account. 

4-22. If hostile action occurs while the PA possesses currency, he makes every effort to return the advance 

to the original DDO/DA. If doing so is not possible, the PA takes one of the following actions, depending 

on the tactical situation: 

 Returns the currency to the nearest FM unit and obtains a receipt. 

 Evacuates the currency to a secure area determined by the PAs unit commander. 

 Maintains possession of the currency until the tactical situation stabilizes to the extent that one 

of the above alternatives is feasible. 

 Destroys the currencies. Procedures for destroying currency is found in DoDFMR 7000.14-R, 

Volume 5, Chapter 18, “Emergency Disposition of Currency, Coin, and Negotiable 

Instruments.” 
Chapter 4 

4-6 ATP 1-06.1 10 May 2013 

4-23. After the situation stabilizes, the PA informs the DDO/DA of the disposition of the currency and 

requests further instructions. 

LOSS OF FUNDS

4-24. If a loss of funds occurs, the PA must perform the following steps: 

 Cease all payments. 

 Count all funds and review documents to confirm a loss has occurred. 

 Notify the DDO/DA immediately after confirming any discrepancies. 

 Notify the chain of command. 

 Take actions according to the DDO/DAs SOPs. 

 Write a memorandum for record to document actions taken. 

4-25. Investigations IAW Army Regulation (AR) 15-6, Procedures for Investigating Officers and Boards 

of Officers are required for major losses of funds (losses that are greater than $750 or are fraudulent). The 

investigation will be initiated by the DDO/DA. 

4-26. The PA has pecuniary liability for government funds entrusted to him. The Glossary of DoDFMR 

7000.14-R, Volume 5 defines pecuniary liability as “personal financial liability for fiscal irregularities of 

disbursing and certifying officers and departmental accountable officials as an incentive to guard against 

errors and theft by others, and also to protect the government against errors and dishonesty by the officers 

themselves.” In other words, if a PA loses the government’s money and it is discovered that the PA was at 

fault, the PA will owe the government whatever money was lost. 
10 May 2013 ATP 1-06.1 5-1 

Chapter 5 

Pay Agent Procedures 

Chapter 5 begins by outlining specific tasks that the PA executes upon appointment 

from his unit commander and ends when the PA clears his account. It includes all 

tasks in sequence and is meant to be the most frequently referenced chapter for the 

PA. This chapter assists the PA by illustrating how he performs specific transactions 

from start to finish. 

DRAW FUNDS 

5-1. After receiving the results from the FOOs research of market prices and the preferred method of 

payment, and the receipt of a signed DA Form 3953 from the G-8, the PA schedules an appointment with 

the nearest DDO/DA to receive training and draw funds. At a minimum, the following documents are 

needed to draw funds and open an account: 

 Military ID Card. 

 DA Form 3953 (see Appendix A, Figure A-1). 

 FOO Appointment Orders signed by the contracting officer (see Appendix A, Figure A-3). 

 PA DD Form 577 signed by the unit commander (see Appendix A, Figure A-4). 

 Other documents as required by the DDO/DA (e.g., training certificates). 

5-2. The DDO/DA will issue cash and a DD Form 1081 (Advance) to the PA (see Appendix A, Figure A6). The PA must ensure that the amount received and the amount stated on the DD Form 1081 are the 

same. 

5-3. The PA will begin a ledger for each DA Form 3953 (starting with the amount of cash advanced), 

maintaining separate columns for U.S. and foreign currency (see Appendix A, Figure A-11). This ledger is 

slightly different from the FOOs ledger. The PA is primarily concerned with individual cash balances (both 

U.S. and foreign currency), while the FOO is primarily concerned with the total available funding of the 

DA Form 3953. Even so, the PA should reconcile all documentation with the FOO after every purchase to 

ensure total available funding on the DA Form 3953 and total cash on hand are the same. 

MAKE PAYMENT 

5-4. The PA will receive a completed SF 44 from the FOO (all sections above “Purchaser” are complete, 

including his signature in the “Ordered By” block). The PA will ensure the accuracy of the “Quantity,” 

“Unit Price,” and “Amount” on the SF 44. 

Note: If the FOO or PA makes mistakes on the SF 44, a new one must be completed. 

5-5. If possible, the FOO/PA team should attempt to obtain an invoice from the seller before making 

payment. This allows the FOO/PA team and the vendor to be in agreement on the amount of payment. If 

the vendor is unable to provide an invoice prior to making payment, the FOO/PA team should attempt to 

obtain a receipt after making the payment. The FOO/PA team will maintain the invoice or receipt on file as 

proof of purchase. 
Chapter 5 

5-2 ATP 1-06.1 10 May 2013 

Note: If the unforeseen requirement for foreign currency arises after the PA has drawn funds, 

the PA will contact the DDO/DA to request an exchange of U.S. currency for its equivalent in 

foreign currency or coordinate for proper exchange. 

5-6. The vendor will complete the following blocks under the “Seller” portion of the SF 44 (see 

Appendix A, Figure A-8): 

 Mark “Payment Received” block and place amount of the payment in the line immediately 

below (either U.S. or foreign currency). 

 Sign in the “Seller” block above the word “Signature.” 

 Place the date in the block immediately to the right of the “Seller” block. 

Note: If the vendor refuses to sign the SF 44, the PA must annotate “vendor refused to sign” in 

that block and document the circumstances on a memorandum for record, which he files with 

the purchase records (see Appendix A, Figure A-12). The PA continues to finalize the purchase 

with the vendor (an E-7 or above (or FOO) serves as a witness on the memorandum). See 

DoDFMR 7000.14-R, Volume 5, Chapter 11. 

5-7. The certifying officer will ensure that the information on the voucher agrees with all supporting 

documentation and sign in the block titled, “Authorized Certifying Officer”. 

Note: the PA must ensure that payment certification is done by a properly trained and appointed 

certifying officer before making the payment (see DoD 7000.14-R, Volume 5, Chapter 33 on 

training and appointment requirements for certifying officers). 

5-8. If the amount is correct, the PA will do the following: 

 Place the date in the “Date” and “Date Paid” blocks. 

 Mark appropriate method of payment in the “Paid By” block at the bottom of the form. 

 Count the money three times (twice to self, once to vendor) to ensure the correct amount of 

payment and have the vendor sign in the “Seller-Signature” block. 

 Disburse the funds. 

5-9. The PA maintains accountability of the voucher(s) and uses a system to manage the cash (i.e., a 

manual or electronic ledger; see Appendix A, Figure A-11). The PA should reconcile these numbers with 

the FOO. 

Note: A completed SF 44 is a voucher and is equivalent to the monetary value of the cash it 

represents. The loss of this document may equate to a personal loss. 

CLEAR ACCOUNT 

5-10. The PA must clear the DDO/DA every 30 days or less from the date of draw. Prior to making an 

appointment to clear his account, the PA takes the following actions to organize and balance his account: 

 Consolidate all supporting documentation. 

 DD Forms 1081, Statement of Agent Officer’s Account. 

 Vouchers (e.g., completed SF 44s, Purchase Order – Invoice – Voucher). 

 Invoices or receipts (if possible). 

 FOO Contracting Clearance Memorandums (see Appendix A, Figure A-15), IAW theater 

policy. 
Pay Agent Procedures 

10 May 2013 ATP 1-06.1 5-3 

 Contact the unit intelligence officer (S-2) to pull all classified material from the packet (if 

applicable). 

 Separate and total the following by group: 

 U.S. currency. 

 Foreign currency. 

 Paid vouchers (and supporting documentation). 

 The total of U.S. currency, foreign currency and paid vouchers must equal the amount advanced 

on the DD Form 1081. The PA will use the currency exchange rate initially utilized by the 

DDO/DA to calculate the U.S. value of vouchers that were paid in foreign currency. 

5-11. On a case by case basis, and with permission from the DDO/DA, the PA may also clear 

electronically IAW DoDFMR 7000.14-R, Volume 5, Chapter 19, Subparagraph 190403J; subject to 

approval of the parent DO, PAs in remote operational contingency locations may transmit electronicallyscanned or facsimile copies of this documentation to the parent disbursing office when appropriate to 

minimize undesirable exposure of PAs in remote operational contingency situations. A PA is solely 

responsible to ensure that all documentation is legible and that: 

 The scanned or facsimile copies were produced from original documents and cannot be altered, 

 Any changes to the original documents and/or digital images can be detected, 

 The copies are not destroyed but retained until the applicable retention period expires, and 

 Access to the images is limited to authorized personnel. 

Note: The DDO/DA must verify and be satisfied that the electronic submissions are in fact from 

the PA. The DDO/DA must also provide for the confirmation and acceptance of electronicallysigned documents and return of the accepted DD Form 1081 to the PA. Lastly, the DDO/DA 

should obtain the original copies of these documents prior to re-advancing funds to (or 

terminating) the PA and replace the copies with the original. 

5-12. The DDO/DA will receive any paid vouchers and cash and then issue a DD Form 1081 (Return) to 

the PA (see Appendix A, Figure A-7), reflecting the accountability of the PAs cash after the submission of 

all vouchers. The DDO/DA also issues the PA a copy of SF 1034 used to process the SF 44s. The PA then 

forwards all documentation to the FOO so that he may clear the G-8. 

Note: The SF 1034 will be used by the G-8 to verify if the DDO/DA used the correct accounting 

classification for the disbursement. 
This page intentionally left blank. 
10 May 2013 ATP 1-06.1 A-1 

Appendix A 

Sample Forms and Documents 

Figure A-1. Sample DA Form 3953, Purchase Request and Commitment 
Appendix A 

A-2 ATP 1-06.1 26 April 2013 

Figure A-2. Sample FOO Commander’s Nomination Memorandum 
/Sample Forms and Documents 

10 May 2013 ATP 1-06.1 A-3 

(OFFICE SYMBOL) Date 

MEMORANDUM FOR RECORD 

SUBJECT: Appointment of Field Ordering Officer (FOO) 

1. Appointment. Under AFARS 5101.602-2-91, you are appointed as a field ordering officer (FOO) 

for the purposes set forth in paragraph 2. Your appointment becomes effective (enter date) and will 

remain effective, unless sooner revoked, until expiration of the contract(s) enumerated in paragraph 2 

or until you are reassigned or your employment is terminated. You are responsible to and under the 

technical supervision of the chief of the (enter name of installation or activity) contracting office for 

your actions as a FOO. 

 a. Subject to your ensuring that funds are available and that local purchase authority exists for the 

transaction, you may make purchases using Standard Form 44, Purchase Order -- Invoice -- Voucher, 

provided all of the following conditions are satisfied: 

 (1) The aggregate amount of the purchase transaction is not in excess of $3,000. You may not 

split purchases to avoid this monetary limitation. 

 (2) Supplies or non-personal services are immediately available. 

 (3) One delivery and one payment shall be made. 

 b. The authority granted in this appointment may not be re-delegated to any other person. 

2. Standards of conduct and Contracting Action Reporting Requirements. 

 a. You shall comply with the standards of conduct prescribed in DoD 5500.7-R. 

 b. You shall furnish the undersigned and the contracting officer to whom you are responsible 

such information as may be required for contracting action reporting purposes in the manner and the 

time specified. 

3. Termination of Appointment. 

 a. Your appointment may be revoked at any time by the undersigned authority or successor and 

shall be terminated in writing, except that no written termination of your appointment shall be made 

upon expiration or termination of contracts enumerated in paragraph 2. 

 b. Should you be reassigned from your present position or separated from Government service 

while this appointment is in effect, you shall promptly notify the appointing authority in writing. 

Your appointment will be terminated in writing if you are reassigned; it shall automatically be 

terminated on the date you are separated from Government service, if it is not revoked sooner. 

Figure A-3. Sample FOO Appointment Order
Appendix A 

A-4 ATP 1-06.1 10 May 2013 

4. Acknowledgement of Receipt. You are required to acknowledge receipt of this appointment on the 

duplicate copy and return it to the contracting officer. Your signature also serves as certification that 

you have read and understand the contents of DoD 5500.7-R. The original copy of this designation 

should be retained for your file. 

 CHIEF OF CONTRACTING FULL NAME 

 RANK, BRANCH 

 Chief of Contracting 

Acknowledgement and Acceptance of Responsibilities: 

1. I certify that I have been briefed and understand my duties and responsibilities as a (FOO/PPO) for 

Operation X, RCC X, APO AE XXXXX. I have read and understand DOD 5500.7-R, Joint Ethics 

Regulation. 

2. I will place loyalty to country, ethical principles, and law above private gain and other interest and 

perform my duties in keeping with the highest tradition of the military service and civilian service to 

the U.S. Government. 

3. I will avoid engaging in any personal business or professional activity or have or retain any direct 

or indirect financial interest which places me in a position in which there is a conflict or the 

appearance of a conflict between my private interests and the public interest of the United States as it 

relates to my duties and responsibilities as a DA Government individual. 

4. I will accept no gifts or gratuities from those that have or seek business with DOD or from those 

whose business interest are affected by DOD functions. 

5. I understand that my authority does not extend beyond the borders of (X Country). 

 FOO’S FULL NAME 

 FOO’S BRANCH, RANK 

 Field Ordering Officer 

Figure A-3. Sample FOO Appointment Order (continued)
/Sample Forms and Documents 

10 May 2013 ATP 1-06.1 A-5 

Figure A-4. Sample PA DD Form 577, Appointment/Termination Record – Authorized Signature 
Appendix A 

A-6 ATP 1-06.1 10 May 2013 

(OFFICE SYMBOL) Date

MEMORANDUM FOR RECORD 

SUBJECT: Commander’s Acknowledgement Statement 

1. I acknowledge that pay agents (PAs) designated under my command will at no time make 

payments without the field ordering officer’s (FOO’s) acceptance of goods or services. 

2. I will ensure that pay agents under my command will clear their Deputy Disbursing 

Officer (DDO) /Disbursing Agent (DA) every 30 days or less. 

3. PAs under my command leaving the theater of operations on rest and recuperation leave, 

emergency leave, at the end of their deployment, or for any reason not listed will clear all 

funds through their assigned Disbursing Agent. At the end of their deployment, PAs will 

clear all funds in their possession 30 days prior to leaving the country. 

4. The point of contact for this memorandum is the undersigned at (phone number) or email 

at (email address). 

 CDR’S FULL NAME 

 CDR’S RANK, BRANCH 

 Commanding 

Figure A-5. Sample PA’s Commander’s Acknowledgement Statement 
/Sample Forms and Documents 

26 April 2013 ATP 1-06.1 A-7 

Figure A-6. Sample DD Form 1081, Statement of Agent Officer’s Account (Advance) 
Appendix A 

A-8 ATP 1-06.1 10 May 2013 

Figure A-7. Sample DD Form 1081, Statement of Agent Officer’s Account (Return) 
/Sample Forms and Documents 

10 May 2013 ATP 1-06.1 A-9 

Figure A-8. Sample SF 44, Purchase Order – Invoice – Voucher
Appendix A 

A-10 ATP 1-06.1 10 May 2013 

Figure A-9. Sample SF 44, Purchase Order – Invoice – Voucher Continuation Sheet 

Figure A-10. Sample FOO Ledger 

Figure A-11. Sample PA Ledger 

SUPPLIES OR SERVICES QTY UNIT PRICE AMOUNT

Item #10 2 100 AFN 200 AFN

Item #11 1 3,000 AFN 3,000 AFN

Item #12 10 20 AFN 200 AFN

Exchange Rate (1:45) Exchange Rate (1:45)

Foreign Currency Beginning Balance AFN Foreign Currency Ending Balance 90,000 AFN 22,500

US Dollar Equivalent 2,000$ US Dollar Equivalent 500$ 

US Currency Beginning Balance US Currency Ending Balance 8,000 1,500

Total Beginning Cash Balance 10,000$ Total Ending Cash Balance $ 2,000

DATE TRANSACTION VENDOR AMOUNT BALANCE DATE TRANSACTION VENDOR AMOUNT BALANCE

1-Oct-10 Advance $ 8,000 8,000 $ 1-Oct-10 Advance 90,000 90,000 

2-Oct-10 DABM03-03-M-2006-0001 Vendor A 150 $ 7,850 $ 2-Oct-10 DABM03-03-M-2006-0003 Vendor C 15,000 75,000 

2-Oct-10 DABM03-03-M-2006-0002 Vendor B $ 7,830 20 $ 2-Oct-10 DABM03-03-M-2006-0004 Vendor D 15,000 60,000 

6-Oct-10 DABM03-03-M-2006-0006 Vendor F $ 7,190 640 $ 6-Oct-10 DABM03-03-M-2006-0005 Vendor E 15,000 45,000 

7-Oct-10 DABM03-03-M-2006-0007 Vendor G 789 $ 6,401 $ 7-Oct-10 DABM03-03-M-2006-0009 Vendor I 20,000 25,000 

7-Oct-10 DABM03-03-M-2006-0008 Vendor H 3,241 $ 3,160 $ 7-Oct-10 DABM03-03-M-2006-0010 Vendor J 2,500 22,500 

7-Oct-10 DABM03-03-M-2006-0011 Vendor K 321 $ 2,839$ 

12-Oct-10 DABM03-03-M-2006-0012 Vendor L 1,339 $ 1,500$ 

US CURRENCY FOREIGN CURRENCY (AFN)

BEGINNING CASH BALANCE ENDING CASH BALANCE

PAYMENT DATA

DATE PIIN VENDOR COMMODITY AMOUNT 

(AFN)

AMOUNT 

(USD) BALANCE

1-Oct-10 INITIAL FUNDING N/A N/A 10,000

2-Oct-10 DABM03-03-M-2006-001 Vendor A Cleaning supplies 150.00 9,850.00 

2-Oct-10 DABM03-03-M-2006-002 Vendor B Etc. 15,000 9,516.67 333.33 

2-Oct-10 DABM03-03-M-2006-003 Vendor C Etc. 15,000 9,183.33 333.33 

2-Oct-10 DABM03-03-M-2006-004 Vendor D Etc. 9,163.33 20.00

6-Oct-10 DABM03-03-M-2006-005 Vendor E Etc. 640.00 8,523.33 

6-Oct-10 DABM03-03-M-2006-006 Vendor F Etc. 789.00 7,734.33 

7-Oct-10 DABM03-03-M-2006-007 Vendor G Etc. 15,000 7,401.00 333.33 

7-Oct-10 DABM03-03-M-2006-008 Vendor H Etc. 3,241.00 4,160.00

7-Oct-10 DABM03-03-M-2006-009 Vendor I Etc. 321.00 3,839.00 

7-Oct-10 DABM03-03-M-2006-010 Vendor J Etc. 20,000 3,394.56 444.44 

7-Oct-10 DABM03-03-M-2006-011 Vendor K Etc. 1,339.00 2,055.56

12-Oct-10 DABM03-03-M-2006-012 Vendor L Etc. 2,500 55.56 2,000.00 
/Sample Forms and Documents 

10 May 2013 ATP 1-06.1 A-11 

(OFFICE SYMBOL) Date 

MEMORANDUM FOR RECORD 

SUBJECT: Refusal to Sign SF 44, Purchase Order – Invoice – Voucher

1. The purpose of this memorandum is to document the circumstances surrounding the 

refusal of the payee listed below to sign the SF 44. 

 a. Name: Smith, John A. 

 b. Date of payment: 01 October 2010 

 c. Location of payment: Anywhere Confinement facility 

 d. Amount of payment: $XX 

2. The point of contact for this memorandum is the undersigned at XXX-XXX or email at 

PAname@emailaddress.com. 

PA’s FULL NAME 

PA’s RANK, BRANCH/SERVICE 

 Pay Agent 

WITNESS’s FULL NAME 

WITNESS’s RANK, BRANCH/SERVICE 

 Title 

Figure A-12. Sample Memorandum for Record (Refusal to Sign SF 44, Purchase Order – 

Invoice – Voucher) 
Appendix A 

A-12 ATP 1-06.1 26 April 2013 

Figure A-13. Sample Commander’s Clearance Memorandum 
/Sample Forms and Documents 

10 May 2013 ATP 1-06.1 A-13 

Figure A-14. Sample SF 1034, Public Voucher for Purchases and Services other than Personal 
Appendix A 

A-14 ATP 1-06.1 26 April 2013 

Figure A-15. Sample FOO Contracting Clearance Memorandum 
10 May 2013 ATP 1-06.1 Glossary-1 

Glossary 

SECTION I – ACRONYMS AND ABBREVIATIONS 

AFAR Army Federal Acquisition Regulation 

AFARS Army Federal Acquisition Regulation Supplement 

AR army regulation 

ATP army techniques publication 

CALL Center for Army Lessons Learned 

CHA cash holding authority 

CRM composite risk management 

DA disbursing agent 

DDO deputy disbursing officer 

DoD Department of Defense 

DoDFMR Deparment of Defense Financial Management Regulation 

FM field manual 

FOO field ordering officer 

FMR financial management regulation 

FSS federal supply schedule 

G-8 assistant chief of staff, financial management 

GSA General Services Administration 

IAW in accordance with 

IPBO installation property book officer 

JER Joint Ethics Regulation 

LOA line of accounting 

OMA Operations and Maintenance, Army 

OCS operational contract support 

PA pay agent 

PIIN procurement instrument identification number 

PR&C Purchase, Request, and Commitment 

SF standard form 

SJA staff judge advocate 

USC United States Code 

SECTION II – TERMS 

antideficiency violation 

(joint) The incurring of obligations or the making of expenditure (outlays) in violation of appropriation 

law as to purpose, time, and amounts as specified in the defense appropriation or appropriations of 

funds. (JP 1-06). 
Glossary 

Glossary-2 ATP 1-06.1 10 May 2013 

contracting officer 

(joint) The Service member or Department of Defense civilian with the legal authority to enter into, 

administer, modify, and/or terminate contracts. (JP 4-10).

disbursing officer 

(joint) A military member or a civilian employee of a DoD Component designated to disburse monies 

and render accounts according to laws and regulations governing the disbursement of public moneys. 

DOs must be U. S. citizens. Also known as [DO]. (DoDFMR 7000-14.R, Volume 5). 

deputy disbursing officer 

(joint) An individual appointed by the disbursing officer to act in the name of and for that disbursing 

officer to perform any and all acts relating to the receipt, disbursement, custody, and accounting for 

public funds. The disbursing officer making the appointment may restrict the acts a deputy is 

authorized to perform. All deputy disbursing officer appointees must be U.S. citizens.Also known as 

[DDO]. (DoDFMR 7000-14.R, Volume 5). 

disbursing agent 

(joint) An agent to the disbursing officer not appointed as a deputy disbursing officer. Generally, a 

disbursing agent operates a permanently-located disbursing office that is often, but not always, 

geographically separated from the disbursing office. Also known as [DA]. (DoDFMR 7000-14.R, 

Volume 5). 

electronic commerce 

(joint) A wide range of financial functions which are performed using data communications 

techniques. Also known as [E-commerce]. (DoDFMR 7000-14.R, Volume 5). 

field ordering officer 

(joint) A Service member or Department of Defense civilian, who is appointed in writing and trained 

by a contracting officer and authorized to execute micropurchases in support of forces and/or 

designated civil-military operations. Also known as [FOO]. (JP 4-10)

imprest fund 

(joint) A cash fund of a fixed amount established through an advance of funds without apporpiration 

change to an authorized imprest fund cashier to effect immediate cash payments of relatively small 

amounts for authorized purchases of supplies and non-personal services. (DoDFMR 7000-14.R, 

Volume 5). 

pay agent 

(joint) A military member or DoD civilian employee appointed by the commander to act as an agent of 

a disbursing officer. The purpose of a paying agent is to make specific payments, currency 

conversions, or check cashing transactions from funds temporarily advanced to the agent by the 

disbursing officer. Paying agents are individuals whose regular duties do not involve disbursing 

functions and who are not organizationally located in the disbursing office. They are appointed to the 

position of paying agent as a collateral duty and will be under the exclusive supervision of the 

disbursing officer in all matters concerning custody and disposition of funds advanced to them. They 

will comply with all instructions and regulations pertaining to their paying agent duties as issued by 

the disbursing officer. All payments or currency conversions made by a paying agent are made for, and 

in the name of, the disbursing officer making the appointment. Funds advanced to a paying agent are 

held at personal risk by the paying agent and must be accounted for to the disbursing officer 

immediately upon completion of the transaction(s) for which advanced. Also known as [PA]. 

(DoDFMR 7000-14.R, Volume 5). 

requiring activity 

(joint) The military or other supported organization that identifies requirements and receives contract 

support during military operations. (JP 4-10)
10 May 2013 ATP 1-06.1 References-1 

References 

SOURCES USED 

These are the sources quoted or paraphrased in this publication. 

UNITED STATES CODE

Title 18, USC, Crimes and Criminal Procedure, January 2007 

Title 31, USC, Money and Finance, January 2007 

JOINT AND DEPARTMENT OF DEFENSE PUBLICATIONS

DoD 7000.14-R, Department of Defense Financial Management Regulations (FMRs), including the 

following volumes: 

[Note: These volumes are available online at http://www.dod.mil/comptroller/fmr/.] 

Volume 5. Disbursing Policy and Procedures. October 2011 

Volume 10. Contract Payment Policy and Procedures, October 2011 

Joint Ethics Regulation (JER), DOD 5500.07-R (Change 7), November 2011 

ARMY PUBLICATIONS

AR 15-6, Procedures for Investigating Officers and Boards of Officers, 2 October 2006 

ATTP 4-10, Operational Contract Support Tactics, Techniques and Procedures, 20 June 2011 

FM 1-06, Financial Management Operations, 4 April 2011 

AFARS, October 2001 

AFAR Manual No. 2, October 2002 

CALL Handbook 09-16, Field Ordering Officer and Pay Agent Handbook, July 2009 

CALL Handbook 10-39, Unit Commander’s Guide to Paying Agents Handbook, April 2010 

FORMS

These forms must be available to the intended users of this publication. 

DA Form 2028, Recommended Changes to Publications and Blank Forms 

DA Form 3953, Purchase Request and Commitment 

DD Form 577, Appointment/Termination Record – Authorized Signature 

DD Form 1081, Statement of Agent Officer’s Account 

SF 44, U.S. Government Purchase Order Invoice Voucher 

SF 1034, Public Voucher for Purchases and Services other than Personal 
This page intentionally left blank. 
10 May 2013 ATP 1-06.1 Index-1 

Index 

A

appointment (FOO), 2-1 

appointment (PA), 4-1 

C

certifying officer/payment 

certification, 1-2, 1-4, 5-2 

clearance (FOO), 3-2 

clearance (PA), 5-2 

Commander’s Clearance 

Memorandum (sample), A13 

Commander’s Nomination 

Memorandum (sample), A-3 

contracting officer, 1-1, 1-2, 1-

4, 2-1, 2-2, 2-3, 2-4, 3-1, 3-2, 

5-1, A-4, A-5, 1 

D

DA Form 3953 (sample), A-2 

DD Form 1081 (Advance) 

(sample), A-8 

DD Form 1081 (Return) 

(sample), A-9 

deputy disbursing officer 

(DDO), 1-1, 1-2, 1-3, 1-4, 3-

1, 4-1, 4-2, 4-3, 4-5, 4-6, 5-1, 

5-2, 5-3, A-7, 2 

disbursing agent (DA), 1-1, 1-2, 

1-3, 1-4, 3-1, 4-1, 4-2, 4-5, 

5-1, 5-2, 5-3 

F

FOO Appointment Order 

(sample), A-4, A-5 

FOO Contracting Clearance 

Memorandum (sample), A15 

FOO Ledger (sample), A-11 

funding packet, 1-3, 3-1 

G

G-8, 1-1, 1-3, 2-3, 3-1, 3-2, 5-1, 

5-3, A-3 

L

loss of funds, 4-6 

P

PA DD Form 577 (sample), A-6 

PA Ledger (sample), A-11 

PA’s Commander’s 

Acknowledgement 

Memorandum (sample), A-7 

payment, 5-1 

R

Refusal to sign SF 44 (sample), 

A-12 

requiring activity, 1-1, 1-2, 1-3, 

2-1, 2 

S

SF 1034 (sample), A-14 

SF 44 (sample), A-10 

SF 44 continuation sheet 

(sample), A-11 

storage containers, 4-3 

T

training (FOO), 2-1 

training (PA), 4-1 

U

unit commander, 1-1, 1-3, 1-4, 

2-1, 2-2, 2-3, 2-4, 3-1, 3-2, 

4-1, 4-2, 4-3, 4-4, 4-5, 5-1 
This page intentionally left blank. 
 ATP 1-06.1

10 May 2013 

By order of the Secretary of the Army: 

RAYMOND T. ODIERNO 

General, United States Army 

Chief of Staff 

Official: 

JOYCE E. MORROW

Administrative Assistant to the 

Secretary of the Army 

1307306 

DISTRIBUTION: 

Active Army, Army National Guard, and United States Army Reserve: Not to be distributed; electronic 

media only. 
PIN: 102821-000