§ 101-41.805-2 - Deductions from disbursement vouchers.

(a) When the payee of an approved basic voucher is not to receive the gross amount and a separate check must be drawn or a transfer made, SF 1096, Schedule of Voucher Deductions, shall be prepared for the amount or amounts of the voucher deductions. SF 1096 shall show, in addition to the data identifying the schedule by number, department, bureau, etc., the following:

(1) The related voucher number from which the deduction is made;

(2) Complete information regarding the purpose for which the voucher deduction is made;

(3) The symbol of the appropriation or other account to be credited; and

(4) The amount of the voucher deduction.

(b) When a deduction is made to recover an amount charged to an appropriation or fund account other than one to which the voucher carrying the deduction is chargeable, reference must be made to the disbursing office (station) symbol number and the voucher number on which the amount was overpaid. When the voucher-schedule contains more than one voucher deduction, a summary by appropriation or fund accounts of all voucher deductions must be made on the voucher-schedule, showing the symbol of each account creditable.

(c) When an amount is deducted from more than one basic voucher listed on an SF 1166 OCR, the agency shall take action as follows:

(1) Show the net amount payable to each payee in the amount column of the SF 1166 OCR;

(2) Record the total amount deducted as the last item in the address column of the SF 1166 OCR:

(3) List the deductions individually on an SF 1096; and

(4) Annotate the basic voucher “Paid in the amount of $__. See SF 1096 No. __.”