To fill out a contingent bill form in the U.S. federal system, use one of two standardized vouchers: SF 1034 (Public Voucher for Purchases and Services Other Than Personal) for contract payments, or OF 1164 (Claim for Reimbursement for Expenditures on Official Business) for out-of-pocket expenses you paid personally while on duty. Complete every numbered block per its instructions, attach original receipts, sign, and route the form to your approving official for certification before it can be paid.
The term “contingent bill” itself comes from the British and Indian treasury systems, where it covers variable operational costs like postage, supplies, and utilities. If you are working under the Indian Central Treasury Rules, your form and category (fully vouched, abstract, or detailed) will differ from the U.S. vouchers described here. Everything below applies to U.S. federal claims.
Which Form You Need
SF 1034 is the voucher a contractor or agency uses to bill the government on a cost-reimbursable contract or a non-personal services purchase. It is authorized under the Treasury Financial Manual and the Federal Acquisition Regulation.1General Services Administration. Public Voucher for Purchases and Services Other Than Personal
OF 1164 is for the individual federal employee who spent personal money on official business — local transportation, supplies bought in the field, small emergency expenditures — and wants it back.2General Services Administration. Claim for Reimbursement for Expenditures on Official Business
One boundary worth knowing before you start. For purchases under the federal micro-purchase threshold of $15,000, many agencies bypass the voucher process and use GSA SmartPay purchase cards.3GSA SmartPay. Effective October 1, 2025, FAR Amendment: Micro-purchase Threshold Limit Increased to $15,000 If your agency issued you a purchase card for routine small buys, you may not need a voucher at all. Anything above the threshold, or outside purchase card authority, goes through the forms below.
Completing SF 1034
The FAR gives block-by-block instructions. When your claim covers multiple line items, itemize them on SF 1035 (the continuation sheet) and carry only the total forward to the SF 1034.4Defense Contract Audit Agency. Public Vouchers
- Block 1 (Department/Bureau/Location): Name and address of the contracting office that issued the contract or order.
- Block 2 (Date Voucher Prepared): The date you submit the voucher to the designated billing office.
- Block 3 (Contract Number and Date): The contract number and, when applicable, the order number and date from the award document.
- Block 5 (Voucher Number): Number consecutively starting at “1” for each contract or order. Write “FINAL” if this is the last voucher under the contract.
- Block 7 (Payee Name and Address): Your name and address exactly as they appear on the contract. If the contract is assigned to a bank, add “CONTRACT ASSIGNED” beneath your address.
- Block 9 (Date of Delivery or Service): The period covered by the claim, such as the month and year or the start and end dates of services performed.
- Block 10 (Articles or Services): Reference the attached SF 1035 for detail and note whether the payment is provisional or final.
- Block 12 (Amount): The total claimed, transferred from the last page of the SF 1035 if you used a continuation sheet.5Acquisition.gov. 1232.905-70 Payment Documentation and Process – Form of Invoice
Leave Blocks 4, 6, 8, and 11 blank unless your contract tells you otherwise.
Completing OF 1164
OF 1164 is simpler because it covers your own expenses, not a contract deliverable.
- Block 1: Your agency or center name.
- Blocks 4a through 4d: Your full name, last four digits of your Social Security number, mailing address, and office phone number with area code.
- Block 6a: Date of each expenditure.
- Block 6b: The appropriate expenditure code for the type of expense.
- Blocks 6c and 6d: A description of each expense with enough detail to explain its business purpose. Attach receipts for every item. If a receipt is unavailable, explain why directly on the form.
- Block 6i: The dollar amount claimed for each line item.
- Block 7: Total of all amounts claimed.
- Block 8: Your supervisor’s signature. The form will be returned without it.
- Block 10: Your own signature and date.
Do not fill in Block 9. That block is reserved for the agency’s certifying officer.6NASA Shared Services Center. Instructions for Completing Standard Form 1164 Claim for Reimbursement
What to Attach
Attach an original receipt for every line item. On OF 1164, if a receipt is genuinely unavailable, write the reason on the form next to the item rather than leaving the gap unexplained. On SF 1034, the SF 1035 continuation sheet carries the itemized breakdown and any supporting documentation your contract requires. Discrepancies — mismatched amounts between the SF 1034 total and the SF 1035 detail, missing receipts, unsigned blocks — are the most common reason a voucher gets bounced back.
After You Submit
Once you sign the form, it goes to the designated approving official, who reviews it for appropriateness and accuracy before forwarding it for payment. Every voucher payment requires certification by an authorized official before a disbursing officer can release funds. Under 31 U.S.C. § 3325, a disbursing official may only disburse money on a voucher certified by the agency head or an employee with written authority to certify vouchers, and the disbursing official must confirm the voucher is in proper form, properly certified, and correctly computed.7Office of the Law Revision Counsel. 31 USC 3325 – Vouchers
Approved payments are disbursed through the Automated Clearing House system for electronic funds transfers or, less commonly, by government check. The Bureau of the Fiscal Service acts as the disbursement center for nearly every executive branch agency.8Bureau of the Fiscal Service. All Programs and Services
Processing times vary by agency and claim complexity, but the Prompt Payment Act creates a backstop. If an agency pays a vendor late on a proper invoice, it owes interest. The rate for January through June 2026 is 4.125 percent.9Bureau of the Fiscal Service. Prompt Payment
Electronic Submission
Paper vouchers are giving way to electronic submission. The Bureau of the Fiscal Service operates the Invoice Processing Platform, a web-based system most federal agencies are required to use for commercial invoices unless they hold a waiver.10Bureau of the Fiscal Service. Invoice Processing Platform Vendors can create invoices directly in the platform or upload them in bulk from their own accounting systems, and status and payment alerts are visible in real time.
Defense contractors working under cost-reimbursable contracts submit the electronic equivalent of SF 1034 through the Wide Area Workflow system, where the “Cost Voucher” functions as the digital version of the paper form.4Defense Contract Audit Agency. Public Vouchers
Tax Treatment of What You Get Back
Reimbursements processed through a properly structured plan are not taxable income. The IRS requires three conditions for an “accountable plan”: the expense must have a business connection to your duties, you must adequately account for it with records and receipts within 60 days, and you must return any excess reimbursement within 120 days.11Internal Revenue Service. Publication 463 (2025) – Travel, Gift, and Car Expenses Meet all three and the money is excluded from your gross income and does not show up on your W-2. Miss any one — usually inadequate substantiation — and the reimbursement becomes taxable wages.
Keep Your Own Copy
Federal agencies must retain vouchers, receipts, and supporting documentation for six years after final payment or cancellation.12National Archives. General Records Schedule 1.1 – Financial Management and Reporting Records Keep your own copies for the same period. If a question or audit surfaces months later, the file you kept is the fastest way to resolve it.