Accounts Payable Policy Manual

GENERAL SERVICES ADMINISTRATION

            Washington, DC  20405

CFO 4252.1C

August 7, 2017

GSA ORDER

SUBJECT:  Accounts Payable Policy Manual (Full PDF Format)

1.  Purpose.  This manual establishes general standards for implementing General Services Administration (GSA) financial transactions and procedures.  This Order includes guidelines for processing vouchers, invoices, and other documents to make prompt and proper payments, incur obligations, and to assist in administering GSA appropriated and revolving funds.  It provides general guidance for the implementation of management controls and the proper internal controls to safeguard GSA assets.  Combined with other manuals and user guides, it facilitates the accurate recording of commitments, obligations, expense accruals, and payments.

2.  Background.  This manual establishes uniform policies for the GSA accounts payable functions and provides guidance on procedures and operational requirements, where appropriate.  This manual does not include every policy or procedure; however, it is a useful supplement to other manuals and reference materials, including Federal Accounting Standards Advisory Board Pronouncements, Office of Management and Budget (OMB) Circulars, and United States Department of the Treasury (Treasury), Bureau of the Fiscal Service (Fiscal Service) regulations and guidelines on managing accounts payable and various public laws..

SUBJECT:  Accounts Payable Policy Manual (Full PDF Format)