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Payment Processing: Statistical Sampling Plan for Voucher Prepayment Examination

GAO-03-1067R Published: Aug 28, 2003. Publicly Released: Aug 28, 2003.
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Highlights

This report responds to a request made by the Defense Finance and Accounting Service (DFAS) that we approve the use of a statistical sampling plan for voucher prepayment examination of contract payments. While Title VII, "Fiscal Guidance," of the GAO Policy and Procedures Manual for Guidance of Federal Agencies requires prepayment examination of vouchers prior to their certification and payment, it permits the use of statistical sampling for vouchers up to $2,500. DFAS requested a waiver of the $2,500 ceiling for statistical sampling and approval of an alternative voucher prepayment examination plan that would, among other things, use statistical sampling for certain vouchers up to a maximum of $500,000 for contract payments.

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Financial managementPaymentsWaiversVoucher adjustmentsData errorsFederal agenciesApplication programming interfaceContract paymentsInternal controlsPayment processing