text: Banking and Disbursing Support
  3-38. Post payment review. After payment, reconciliation is performed with contracting and G-8 or S-8.
  This review ensures proper payments occur and accounting records are correct. Financial managers are
  responsible for identifying differences, conducting research, performing reconciliations, approving
  recommended adjustments, processing corrections timely, and maintaining appropriate supporting records.
  See DODFMR volume 10 for information on contract payment policy and procedures and DODFMR
  volume 5 for disbursing policy and procedures.
  Figure 3-1. Procure to pay process (FM procurement support)
  LOCAL PROCUREMENT
  3-39. The DO appoints personnel to perform duties related to the local procurement. Each appointment
  has a purpose in matters involving disbursing functions and the capabilities to procure local goods and
  services.
  PAY AGENT (PA) SUPPORT
  3-40. For local procurement support, the commander appoints a PA on an additional duty appointment
  order. This appointment authorizes the PA to disburse public currency IAW the special instructions stated
  in the appointment and the written instructions provided by the FMSU commander. The ordering officer
  whom the PA supports receives separate instructions from contracting officials. FOO and PAs train and
  work as a team; the PA should participate with their FOO in training provided by the contracting officer.
  3-41. The PA or FOO is held personally liable for any payment not IAW the appointment orders or
  prescribed instructions. The PA cannot simultaneously serve as either a certifying or FOO. The PA uses an
  official credit/debit card to make payments whenever possible. When it is not possible to use an official
  credit/debit card to make payments, the PA takes the following actions:
  * Reviews SF 44, Purchase Order–Invoice–Voucher, prepared by the ordering officer.
  * Disburses currency for the goods or services as stated on the SF 44 (Purchase Order-Invoice-
  Voucher), but only after the SF 44 has been approved by a the FOO.
  * Pays for purchases not to exceed established limits. (An agent may not split purchases between
  two or more vouchers in order to circumvent the established limit.)
  * Clears the account with the DA that advanced the funds.
  3-42. A PA is a U.S. military member or Department of Defense civilian employee appointed by the
  commander to act as an agent of a DO. The purpose of a PA is to make specific payments, currency
  conversions, or check cashing transactions from funds temporarily advanced to the agent by the DA. PAs
  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 PA as a collateral duty and will be
  under the exclusive supervision of the DA in all matters concerning custody and disposition of funds
  advanced to them. Funds advanced to a PA are held at personal risk by the agent. Immediately upon