3. Action of receiving officer: The designated receiving officer or person authorized to receipt for property received from the Marine Corps will, upon receipt of the original and five copies mentioned in subparagraph 1-c above, enter the date of receipt of the property thereon in the space provided for this purpose on the invoice (Form NAVMC 33-SD (Rev.)), affix his signature to the original and three copies of the invoice and return the original and three signed copies to the invoicing officer who prepared the invoice, retaining two copies for use of the receiving activity.

4. The receipted copies of the invoices when returned to the invoicing officer shall be used to replace the tentative copy in his files and to effect local collection or transfer of funds as prescribed in the following paragraphs.

54303 BILLING AND COLLECTION FOR PROPERTY TRANSFERRED TO OTHER GOVERNMENT AGENCIES OR FOREIGN GOVERNMENTS WHERE REIMBURSEMENT IS REQUIRED

1. Billing to and collections from other government departments shall be made by the supply officer who will be responsible for the follow-up and collection of all bills rendered. Bills submitted to other government departments must be paid within ninety days. If transfer involves foreign governments, the accomplished invoice (original and 3 copies-2 signed and 1 unsigned) shall be forwarded to the Commandant of the Marine Corps (Code: CHE) for necessary action.

2. Billing to other Government departments or Bureaus of the Navy will be effected locally by the supply officer who is responsible for the preparation of Standard Forms 1080. These forms will show in the appropriate space the initiating Marine Corps activity, the other Government department and its branch, or technical division, the appropriations or funds and expenditures account number to be credited, and the disbursing officer in whose account the collection will appear. The disbursing

officer named normally will be the disbursing officer carrying the pay accounts of the activity preparing the invoices. Bill numbers will run in numerical sequence and will include the voucher number or numbers of the invoices covered by the bills prepared.

54304

PREPARATION AND
DISTRIBUTION OF

STANDARD FORMS 1080

1. Preparation. The supply officer will prepare by typing in a single operation, one copy of Standard Form 1080, four copies of 1080a, one copy of 1080b, and three copies of 1080c. He will sign Forms 1080 and 1080b. Three of the Forms 1080c together with one unsigned copy of the invoice, NAVMC 33-SD, will be delivered to the Marine Corps disbursing officer in whose accounts the collection will appear. One copy of the 1080a will be retained by the supply officer for file. Bills for the various technical services of the Department of the Army or Air Force of Bureaus or Agencies of the Department of the Navy, will not be consolidated. Each department, bureau, or technical service will be billed separately.

2. Distribution. The original completed Form 1080, three (3) copies of the 1080a and one (1) copy of the 1080b, together with the original and one (1) copy of the Form NAVMC 33-SD, will be forwarded to the office designated by the other government activity or installation to receive such bills (in the case of the Navy, to the supply officer of the activity receiving the material) with the request that remittance be made to the Marine Corps disbursing officer designated on the Form 1080, and that the copy of the Form 1080b be signed and returned with the remittance. Upon receipt of the remittance, the Marine Corps disbursing officer receipt one (1) copy of 1080c in his possession and return it to the supply officer who prepared the Form NAVMC 33-SD and Standard Form 1080 covering the bill.

3. Final action by supply officer. The supply officer will upon receipt of the Form 1080c from the disbursing officer, forward the re

ceipted 1080c and signed copy of the invoice to the Commandant of the Marine Corps (Code: CSH).

4. Final action of disbursing officer receiving remittance. The signed copy of Standard Form 1080b, will be filed in support of the disbursing officer's original Schedule of Collections (Standard Form 1026) in his original financial returns. The copy of Standard Form 1080c, supported by Form NAVMC 33-SD previously received from the supply officer, will be filed in support of the copy of Standard Form 1026 submitted in his administrative financial returns. (See Part A, Chapter 88.)

54305 PAYMENT FOR MATERIAL OR SERVICES FURNISHED

THE MARINE CORPS

1. Upon receipt of material or services from other government agencies the material will be taken up on the Marine Corps property account in the same manner as prescribed for receipts from purchase. Normally transfer documents indicating whether reimbursement is, or is not required, will accompany the material. Where material is received without any covering document, such property will be taken up by certificate, indicating thereon all available accounting information. Material received and covered by documents such as Navy invoice, Army shipping orders, etc., indicating reimbursement is required shall be taken up on the property account using the shipping order, invoice or other document as a voucher.

2. Transfers of property from or services rendered by other government departments, agencies or Bureaus of the Navy involving reimbursement will normally be covered by Standard Form 1080 (Voucher for transfers between appropriations and/or funds). (Except see subparagraph 3 below.) On receipt of Standard Forms 1080 covering requests for reimbursement for materials or services furnished the Marine Corps the procedures prescribed hereinafter shall be followed.

3. Appropriation adjustments for work performed by naval activities for the Marine

Corps, as distinguished from direct issues not involving work, will not be effected by Standard Form 1080 but will be charged directly to the Marine Corps appropriation by the issuing Navy activity. Labor charged to Marine Corps funds for work performed will be reported to the Marine Corps activity concerned on a copy of Labor Roll Summary (SandA Forms 884 and 885). Materials used in such work will be reported to the Marine Corps activity concerned on a copy of Materials Summary (SandA Form 870). In order that the correct accounting data may be charged and reported on SandA Forms 884, 885 and 870 by the Navy activity doing Marine Corps work, the Marine Corps activity initiating requests for work shall furnish the Navy activity with the Quartermaster Authority number and expenditure account chargeable. After verification, SandA Forms 884, 885 and 870 shall be used by the Marine Corps activity to record the expenditures reported thereon against the appropriate Quartermaster Authority.

54306 RECEIPTS FROM OTHER

GOVERNMENT AGENCIES OR
BUREAUS OF THE NAVY

1a. Standard Forms 1080 (with attached invoice), shall be verified with shipment or transfer papers covering material involved. The original 1080 and the 1080b shall be signed by the accountable officer receiving the material in the space entitled "Certificate of Office Billed." Under "Accounting Classification (for completion by the office billed)," there will be entered the proper appropriation symbol of the appropriation to be charged, the prescribed abbreviated title of this appropriation, the year and the applicable expenditure account in the 87000 series. The total amount of the bill will be shown under "appropriation." The correct authority number will be shown under "Allotment Symbol." Object class will be inserted as appropriate in the indicated space on the form. After completion of certificate and indication of the required accounting classifications, and except as provided in subparagraph b, the original 1080, the 1080b, and two copies

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of the 1080a will be forwarded to the local disbursing officer for payment-the local disbursing officer being the disbursing officer carrying the pay accounts of the activity receiving the property. Two copies of the Standard Form 1080a, with supporting invoices or shipping documents, will be retained by the accountable officer receiving the material, for use as property accounting vouchers. One copy of the 1080a will be retained as a voucher to the property account and one copy forwarded to the Commandant of the Marine Corps (Code CSH) with the monthly abstract of vouchers. However, as the property received normally would previously have been taken up under the provisions of paragraph 54305-1, the Standard Forms 1080a retained by the accountable officer should be assigned a voucher number in the current series and marked "For Record Purposes Only," and a notation placed thereon referencing the initial take up document and voucher number.

b. Where gasoline and/or cylinder oil has been furnished Marine Corps activities by the Post Office Department, and upon receipt from the local postmaster of Standard Form 1080 certified by him as to correctness, the form shall be accompanied as in subparagraph a, except that upon completion of certificate and indication of the required accounting classifications, the accountable officer shall prepare necessary certified copies to comply with the property accounting procedure outlined in subparagraph a, and return Standard Forms 1080, 1080b, and all copies of 1080a and 1080c to the local postmaster. Reimbursement will be effected at Headquarters Marine Corps, upon receipt from the Bureau of Facilities, Post Office Department, of the properly certified Standard Form 1080.

2. Action by Disbursing Officers. Upon receipt of the original 1080, 1080b, and two copies of the 1080a, the disbursing officer will make payment by check drawn on the Treasurer of the United States which will be mailed with the collection copy, Standard Form 1080b, to the billing office at the address designated by that office. Disposition of forms:

Standard Form 1080-File with original Schedule of Disbursement (SF 1025), supported by invoice(s).

Standard Form 1080b-Forwarded with check.

Standard Form 1080a-File with weekly report of expenditures, supported by invoice(s).

Standard Form 1080a-Retain.

3. In the event that sufficient copies of Standard Form 1080a are not available to effect distribution as outlined in subparagraphs 1 and 2, it is the responsibility of the accountable officer receiving the material or service to prepare additional certified accounting copies as necessary.

54307

REIMBURSEMENT TO THE NAVY

1. Issues by Navy activities afloat. Appropriation adjustments for issues to Marine Corps activities by Navy activities afloat only will be billed to the Marine Corps on Receipt/Expenditure Invoice (SandA Form 127), the appropriation adjustment being made at this Headquarters on the basis of such SandA Forms 127 appearing in the stores returns of the Navy supply officer.

2. Issues by Navy activities ashore. Appropriation adjustments for issues to the Marine Corps by Navy activities ashore will be effected locally on Standard Form 1080 as provided in paragraph 54305-3 above.

54308 WORK PERFORMED BY THE

MARINE CORPS FOR THE NAVY

1. When work is performed by the Marine Corps for the Navy, an accounting will be made of the cost of each job broken down to show the cost of civilian labor and materials separately. Materials used in connection with such work will be billed to the Navy on Standard Form 1080 as provided herein. Civilian labor involved will be charged on civil pay rolls directly to the Navy appropriation, expenditure account, and allotment made available by the

2. Payment for material requisitioned from the General Services Administration will be by advance funds in all cases where it is determined by the Administrator that there is insufficient capital otherwise available in the General Supply Fund. Advances of funds also may be made by agreement between the requisitioning agency and the Administrator.

3. Where an advance of funds is not made, Marine Corps activities shall promptly reimburse the General Services Administration on Standard Form 1080, prepared by the requisitioning activity on the basis of itemized invoices submitted by the Administrator. It will be noted that preparation of Standard Form 1080 by the agency billed is an exception to the general rule followed in billing on such voucher. Standard Form 1080 shall be prepared in accordance with paragraph 54304 except as modified hereinafter. Additional copies of Standard Forms 1080a and General Services Administration invoices, as required for Marine Corps distribution and property accounting purposes, will be prepared by the activity preparing the voucher. In order that payment of certified invoices submitted by the General Services Administration may be made promptly, such invoices will be the basis for the receiving officer's certification on the face of Standard Form

1080 even though the supplies or services have not been received and accepted. Where, upon receipt of supplies or services, a discrepancy exists between the supplies or services received and the itemized invoices on which payment has been made, adjustment will be effected as provided in subparagraph 6.

4. The billing agency will furnish the billed agency only the original certified invoice and one copy thereof and it will not be necessary to attach a copy of the invoice to Standard Form 1080b Revised. It is impracticable in all cases for the General Services Administration to furnish the original invoice to support the 1080 voucher, but two copies of each invoice will be submitted to the requisitioning agency, one only of which will be plainly stamped "Original" and bear the facsimile signature of certifying officer and his personally autographed initials. Invoices should be individually listed by number and amount on the voucher, and the certified copy of the invoice should be attached to the original Form 1080. It will not be necessary to prepare memorandum copy of the voucher, Standard Form 1080c Revised.