U.S. GOVERNMENT PUBLISHING OFFICE

732 North Capitol Street, NW

Washington, DC 20401-0001

Keeping America Informed | OFFICIAL | DIGITAL | SECURE

www.gpo.gov | facebook.com/USGPO | twitter.com/usgpo

GPO Billing Instructions

Involving Purchases of Composition, 

Printing and/or Binding

These billing instructions are furnished for use in the preparation 

of your vouchers. By following the instructions you will assist us in 

processing your vouchers and in expediting payment to you. 

These instructions should be retained.

GPO Publication 300.3

(R 5-95) P. 57072-9

U.S. GOVERNMENT PUBLISHING OFFICE | BILLING INSTRUCTIONS 1

TABLE OF CONTENTS

Section I: Printing and/or Binding 3

No. 1. Public Voucher for Purchases and Services 

 Other Than Personal, Standard Form 1034. 3

No. 2. Print Order, GPO Form 2511 (R 1-89) 4

No. 3. Receipts To Be Submitted With Standard Form 1034 

 or Form 2511 as Evidence of Shipment(s) 5

No. 4. Departmental Quality Assurance Copies 6

Section II: Composition 7

General Information 8

Exhibit 1 (Public Voucher for Purchases and Services Other Than Personal) 10

Exhibit 1a (Public Voucher for Purchases and Services Other Than Personal) 11

Exhibit 2 (U.S. Bill of Lading) 12

Exhibit 3 (Certificate of Conformance) 13

Exhibit 4 (Print Order) 14

Exhibit 5 (Assembling and Addressing) 15

U.S. GOVERNMENT PUBLISHING OFFICE | BILLING INSTRUCTIONS 3

SECTION I: Printing and/or Binding

No. 1. 

Public Voucher for Purchases and Services Other Than Personal, 

Standard Form 1034.

(You may use your own invoice form if you provide all the information requested below. For the purposes of 

these Billing Instructions, you may substitute “your own invoice form” every time “Standard Form 1034” or 

“1035” appears.)

This is your billing form. This form must be completed by you in accordance with the following instructions:

(a) Prepare one copy of Standard Form 1034. (See Exhibit 1.)

(b) If this form does not have sufficient space to identify the items ordered, either Standard Forms 1035, 

Public Voucher for Purchases and Services Other Than Personal (Continuation Sheet), or the contractor’s 

invoice may be used to identify the items ordered and operations performed. This itemization of the 

charges must be attached to Standard Form 1034. (See Exhibit 1a.)

(c) Date voucher prepared: This is the date you prepare the Standard Form 1034.

(d) Requisition number and date: The ordering department’s requisition number and date, if available, is 

used.

(e) Payee’s name and address: Full name and address of the firm which produced the work (i.e., firm name, 

street name and number, city, state, and zip code).

This is not your payment address. All checks in payment of invoices are mailed by an automated payment 

system to the address you furnish with your first bid to the Government Publishing Office or to the mailing 

address you furnished to our Printing Procurement Department. Payment address changes must be 

requested on your letterhead and must be mailed to the Comptroller (FMCE), U.S. Government Publishing 

Office, Washington, DC 20401, or telefax to 202.512.0992 or 202.512.0993.

The Government Publishing Office offers Electronic Funds Transfer (EFT) through the Treasury Department’s 

Automated Clearing House. If you wish to participate in this program, follow the instructions provided in your 

Bidders Kit or contact the Comptroller at 202.512.0816 or any of our Regional Printing and Procurement 

Offices.

NOTE: If you have selected EFT as your method of payment, you must prominently display the symbol “EFT” 

in the lower righthand corner of the payee’s name and address box (see Exhibit 1). This will aid our Office of 

Financial Management in expeditiously processing your vouchers and making timely payments.

FURTHER NOTE: Since your EFT funds will be directly deposited to your account in the financial institution of 

your choice, we suggest you use the address where you would like to receive any payment correspondence from 

our office.

(f) Discount terms: Cash discount, if offered, either as part of the contract or for accelerated payment on the 

Standard Form 1034, must be included in this box.
4 U.S. GOVERNMENT PUBLISHING OFFICE | BILLING INSTRUCTIONS

NOTE: Accelerated payments will be considered for special processing as long as the new discount terms 

equal or exceed the terms offered as part of the contract or the existing Treasury rate, whichever is greater, on a 

prorated basis. In order to qualify for an accelerated payment, the invoice must generate a minimum discount of 

$100.00 per order.

(g) Payee’s account number: Contractor’s invoice number, if used, must be included here for proper 

reference on the payment check stub or EFT addendum. (This is not the Government Publishing Office 

order number.)

(h) Shipped from-to-etc.: After the words “Shipped from,” indicate shipping point (such as the name of the 

city from which shipment is made). After the word “To,” the destination. If more than one destination, the 

word “Various” must be used. Show after the word Weight,” the weight of the shipment. After the words 

“Government B/L No.,” the Government bill of lading number must be entered. If more than one shipment 

is involved, the destinations, weights, and bill of lading numbers must be listed on a separate sheet. If 

there are no Government bills of lading involved, leave blank.

(i) Number and date of order: Government Publishing Office purchase order number and the date of the 

order.

(j) Date of delivery or service: Date of shipment or service. If more than one shipment is made, each 

shipping date must be shown.

(k) Articles or service: The title of the job or description of the article purchased, jacket number, print order 

number, if any, or any other pertinent information concerning the description of the materials or services 

furnished, must be shown.

(l) Quantity: Actual quantity shipped for which acceptable receipts are submitted. (See paragraph No. 3 

below for description of acceptable receipts.)

Unit Price — Amount (cost and per): Cost of each article or cost per thousand, etc., multiplied by the quantity 

delivered must be shown unless there is no unit price on bid and acceptance form. Also submit an itemization of 

charges identifying each operation performed by contract number if program work is being billed.

NOTE: Do not fill in lower part of Standard Form 1034, as this part will be completed by the Government 

Publishing Office.

No. 2. 

Print Order, GPO Form 2511 (R 1-89)

This is the billing form for Term Contracts when provided to you as the ordering document. Simply fill in the 

spaces on the bottom of the form and submit the whole form with necessary receipts and/or the itemized bill, if 

required. The balance of section I applies to billings on GPO Form 2511. (See Exhibit 4.)
U.S. GOVERNMENT PUBLISHING OFFICE | BILLING INSTRUCTIONS 5

No. 3. 

Receipts To Be Submitted With Standard Form 1034 or Form 2511 as Evidence 

of Shipment(s) Made Under Composition and Printing and/or Binding Contracts:

(1) Any of the forms listed below, properly filled out, signed, and dated, will be accepted as evidence of 

shipment:

(a) Memorandum copy of Government bill of lading (Standard Form 1103a), signed and dated by the carrier 

on the date the material is picked up. The date must be the actual pickup date. (See Exhibit 2.) 

(b) U.S. Postal Service certificates of mailings (see Section 931, Domestic Mail Manual) or other form 

evidencing payment of postage which may be acceptable by the Contracting Officer, properly filled out, 

stamped, and initialed or signed by the postmaster or a Postal Service clerk. These forms must show the 

amount of postage paid, number of copies mailed, jacket number, and GPO purchase order or print order 

numbers. 

(c) Where shipments are prepaid, and reimbursement for such charges will be made to the contractor, the 

contractor must submit with his/her voucher U.S. Postal Service receipts evidencing payment of postage 

or a copy of the commercial carrier prepaid AIRWAY bill or FREIGHT bill. STRAIGHT bills of lading are not 

considered adequate shipping documentation and are unacceptable. 

(d) GPO Form 712, Certificate of Conformance: This form is only for use on all contracts (jackets or print 

orders), that require mailing with the use of furnished Government “Postage and Fees Paid” mailing labels. 

This Certificate of Conformance and the appropriate mailing statement or statements supplied by U.S. 

Postal Service must be prepared and signed by the contractor or his authorized representative. The form 

must then be postmarked and signed by the Postmaster or post office clerk and distributed as follows: 

Parts 1 and 2 are to be submitted with the contractor’s invoice as evidence of delivery and Part 3 is to be 

retained by the contractor. Failure on the contractor’s part to furnish all required information on this form 

could delay payment. (See Exhibit 3.) 

(e) Small parcel carrier receipts in any form as long as the proper GPO identifiers appear thereon. 

(f) A copy of the contractor’s own delivery receipt when contractor-owned transportation is utilized.

(2) The following forms, filled out, signed, and dated, will be accepted as evidence of delivery: 

(a) A copy of the commercial carrier’s AIRWAY bill or FREIGHT bill. STRAIGHT bills of lading are not 

considered adequate shipping documentation and are unacceptable. 

(b) U.S. Postal Service receipts. 

(c) A copy of contractor’s own delivery receipt. 

(d) A valid receipt from a small package carrier.

(3) Evidence of return of plates, patterns, negatives, excess stock, and other articles supplied by GPO shall be 

in the form of delivery receipts, signed by a representative of the Government. U.S. Postal Service receipts, 

Government bill of lading memorandum copies, or copies of commercial carrier airway bills or freight bills will 

be acceptable as proof of shipment.
6 U.S. GOVERNMENT PUBLISHING OFFICE | BILLING INSTRUCTIONS

(4) One completed sample of the specified product (except classified documents)only when required by the 

contract. This sample will show the work done and will be used to verify differences between our order and your 

billing, as well as to verify composition and/or film charges.

(5) A copy of the purchase order or print order, with all attachments, as applicable.

NOTE: All receipts, including postal and small parcel carrier receipts, must show our order numbers and the 

number of items shipped. In addition, regardless of how your invoices are submitted to our office, we must be 

able to read and reproduce all pertinent documents. Invoices with illegible and/or nonreproducible documents 

will be returned to you and will delay payment of your invoice.

No. 4. 

Departmental Quality Assurance Copies:

Departmental Quality Assurance copies are part of the total order and receipts must be furnished for them or 

payment may not be made on the order.
U.S. GOVERNMENT PUBLISHING OFFICE | BILLING INSTRUCTIONS 7

SECTION II COMPOSITION

Follow procedure as stated in No. 1 (a) to (n), pages 3 and 4, except that the following is also necessary:

1. Submit with Standard Form 1034 or GPO Form 2511 an itemization of charges, identifying each operation 

performed (in the same sequence as they appear in the Schedule of Prices in the contract), by (a) contract item 

number; (b) unit rate and unit description; (c) number of pages of makeup; (d) time charges, etc. All operations 

not covered by a specific contract item (allowable under the contract) must be billed as timework with an 

explanation as to work involved.

2. Submit all proofs with marks containing author’s alterations with the invoice. No payment for author’s 

alterations will be made without these proofs. To assist the GPO in identifying the sequence of the proof sets 

submitted with billings (e.g., 1st proofs, 1st revise, etc.), the contractor must indicate on each set the date on 

which the proofing occurred.

3. In addition to the proofs showing author’s alterations, one set of final proofs must be furnished. On each 

page of these proofs indicate the number of ems for each point size of type measured (or the character count, 

if applicable), the classification of type (text or tabular matter), and the typeface name. The proofs must be 

complete as they will be used in auditing the billing and payment will not be allowed for operations other than 

those shown on the proofs.

All packages of proofs and manuscript MUST BE IDENTIFIED BY THE JACKET NUMBER AND, WHEN 

APPLICABLE, THE PROGRAM AND PRINT ORDER NUMBERS on the outside of the package.

NOTE: Allowable charges for timework must be fully described on or with the contractor’s voucher, otherwise 

these charges will not be considered.

4. A complete statement of performance must be submitted with the invoice, showing the dates on which proofs 

were mailed to the Government Publishing Office by the contractor and the dates on which the proofs were 

received from the Government Publishing Office. Receipts, when available, should accompany this schedule.

5. Receipts evidencing delivery of type pages or reproduction proofs must be submitted with the voucher. 

A parcel post receipt, stamped by the postmaster or Postal Service clerk, will be accepted as evidence of 

shipment. Memorandum copies of Government bills of lading will be acceptable as proof of shipment if signed 

by the carrier. (See Exhibits 2 and 3.)
8 U.S. GOVERNMENT PUBLISHING OFFICE | BILLING INSTRUCTIONS

GENERAL INFORMATION

Shortages in Delivery:

Contractors are cautioned against making incomplete deliveries. It is the contractor’s responsibility to notify the 

Contracting Officer prior to delivering less-than-specified quantities. Failure to do so may result in a “back-topress” situation to make up the shortages. Shortages are not permitted for GPO “File,” “Depository,” “Sales,” 

“Consigned Stock” or “Quality Assurance” copies.

In the event of an allowable shortage in delivery, a deduction for the shortage will be made on a pro rata basis 

except where the specifications allow a quantity variation (expressed as a plus or minus factor), in which case 

the contractor’s quoted additional rate shall be used. This additional rate shall be used for payment of overs or 

unders that are within the quantity variation. In addition, a deduction will be made to cover the cost of material 

involved in the shortage, provided the material was furnished by the Government Publishing Office.

Miscellaneous Information:

All receipts which are submitted to substantiate date of shipment must show the actual dates shipments are 

made and not the date receipts are prepared. The receipts, in addition to describing the item(s) delivered, must 

contain the jacket number and print order number when applicable, and quantity the receipt represents.

In the event insufficient standard forms are furnished by this Office, additional forms should be requested from 

the Contracting Officer. Shipments must not be delayed because of insufficient forms. Compliance with the 

above instructions will expedite payment for all billings.

PLEASE NOTE: Occasionally the Office of Financial Management receives illegible and/or nonreproducible 

documents with vendors’ vouchers/invoices. Regardless of how invoices are submitted to our office, we must be 

able to read and reproduce all pertinent documents. Invoices with illegible and/or nonreproducible documents 

will be returned with a request to furnish better copies and will be cause for delaying payment of your invoice.

Questions pertaining to the proper preparation of any forms mentioned may be referred to the Comptroller—

FMCE, U.S. Government Publishing Office, Washington, DC 20401, or you may call 202.512.0800.

Assembling the Invoice and Attachments:

When all the above documentation is assembled, you should secure it firmly so it will stay together through the 

postal system and our mail sorting system. See Exhibit 5. Our mail room opens all packages and envelopes to 

stamp the receipt date on the Standard Form 1034. The stamped date is used to compute YOUR payment date 

(30 days from receipt of invoice, or sooner if the discount offered meets Treasury Department criteria).

Small items: Drive 2 or 3 LARGE staples through all the papers, preferably in the middle of the package. You 

may also put the papers in a sealed envelope placing a secured copy of the Standard Form 1034 on the outside 

of the envelope (staple or tape), then put this package in another envelope or container. See Exhibit 5.

Bulky items: If your invoice and attachments are bulky, tie the package together securely with string (rubber 

bands break and come loose). A copy of the Standard Form 1034 should be on top of the package. See 

Exhibit 5.
U.S. GOVERNMENT PUBLISHING OFFICE | BILLING INSTRUCTIONS 9

Invoices submitted for payment of Government Publishing Office orders, with the required supporting papers, 

must be mailed to the following address:

COMPTROLLER—FMCE

OFFICE OF FINANCIAL MANAGEMENT

UNITED STATES GOVERNMENT PUBLISHING OFFICE

WASHINGTON, DC 20401

Facsimile Transmission of Invoices:

You may FAX the complete invoice to us at the following numbers: 202.512.0992 or 202.512.0993. Facsimile 

transmission should only be used when no samples are required with your invoice, otherwise payment will be 

held up while the invoice is returned to you for the required sample(s).

Delivery to any address other than the above does not conform to our discount policy. Invoices received 

elsewhere in the GPO organization will be stamped in the Office of Financial Management when received there 

and this date will be used for discount computation.

IMPORTANT . . . PLEASE READ CAREFULLY

Following are some of the more common causes of delaying payments on purchase orders:

1. Vendor not submitting a copy of the ordering document (including all attachments) with their voucher/invoice;

2. Vendor not submitting shipping and/or delivery receipts;

3. Shipping and/or delivery receipts do not identify job by Purchase Order, Print Order, if applicable, and Jacket 

Number;

4. Shipping and/or delivery receipts do not show exact quantities delivered (Descriptions such as “boxes”, 

“containers”, etc., are too vague;

5. Shipping and/or delivery receipts are not signed and dated.

For the most expeditious payment on purchase orders, Vendors are encouraged to telefax their vouchers/

invoices, with all the above-mentioned information, to 202.512.0992 or 202.512.0993 and sign up for Electronic 

Fund Transfer (EFT). Phone: 202.512.0816.
10 U.S. GOVERNMENT PUBLISHING OFFICE | BILLING INSTRUCTIONS

Exhibit 1 (Public Voucher for Purchases and Services Other Than Personal)
U.S. GOVERNMENT PUBLISHING OFFICE | BILLING INSTRUCTIONS 11

Exhibit 1a (Public Voucher for Purchases and Services Other Than Personal)
12 U.S. GOVERNMENT PUBLISHING OFFICE | BILLING INSTRUCTIONS

Exhibit 2 (U.S. Bill of Lading)
U.S. GOVERNMENT PUBLISHING OFFICE | BILLING INSTRUCTIONS 13

Exhibit 3 (Certificate of Conformance)
14 U.S. GOVERNMENT PUBLISHING OFFICE | BILLING INSTRUCTIONS

Exhibit 4 (Print Order)
U.S. GOVERNMENT PUBLISHING OFFICE | BILLING INSTRUCTIONS 15

Exhibit 5 (Assembling and Addressing)
16 U.S. GOVERNMENT PUBLISHING OFFICE | BILLING INSTRUCTIONS

NOTES

U.S. GOVERNMENT PUBLISHING OFFICE

732 North Capitol Street, NW

Washington, DC 20401-0001

Keeping America Informed | OFFICIAL | DIGITAL | SECURE

www.gpo.gov | facebook.com/USGPO | twitter.com/usgpo