Section VI. OTHER PROCEDURES
4-13. DELINQUENT AND UNCOLLECTIBLE ACCOUNTS
Accounts are generally considered delinquent when they remain unpaid 30 days
after the date on which invoiced and when no interim payment or payment arrangements
have been made. A 30-day extension may be granted at the discretion of the MSAO.
When all efforts to collect delinquent accounts are exhausted, they are reported to the
servicing finance and accounting officer. Copies 3 and 4 of the DA Form 3154 are
removed from the invoice suspense file and forwarded with DA Form 1854 (Daily Transfer
Summary) to the finance and accounting officer. Copy 2 of DA Form 3154 is annotated
"Transferred to Finance and Accounting Officer," dated, and refilled in the invoice issued
Figure 4-15. SF 1080 (Voucher for Transfers Between
Appropriations and/or Funds).