FAR 13.306—SF 44, Purchase Order-Invoice-Voucher.
Plain-English Summary
FAR 13.306 explains when and how agencies may use Standard Form 44 (SF 44), the Purchase Order-Invoice-Voucher, as a streamlined buying tool for very small, immediate purchases. It covers the form’s purpose as a pocket-size, multipurpose document for on-the-spot purchases of supplies and nonpersonal services, especially when the buyer is away from the purchasing office or operating at an isolated activity. The section also addresses the conditions for use: the purchase must generally be at or below the micro-purchase threshold, the items or services must be immediately available, there must be only one delivery and one payment, and the form must be more economical and efficient than other simplified acquisition methods. It further notes that the form itself contains procedural instructions, that clauses are generally not required because ordering and delivery occur essentially at the same time, and that agencies must maintain controls over the forms and account for purchases made with them. In practice, this section is about speed and practicality, but only within tight limits designed to reduce administrative burden while preserving accountability.
Key Rules
Purpose of SF 44
SF 44 is a pocket-size, multipurpose form intended for on-the-spot purchases of supplies and nonpersonal services. It can serve as the purchase order, receiving report, invoice, and public voucher in one document.
Limited Use Conditions
The form may be used only when all listed conditions are met: the purchase is at or below the micro-purchase threshold, the items or services are immediately available, there will be one delivery and one payment, and the form is the most economical and efficient simplified acquisition method.
Threshold Exceptions
The micro-purchase threshold limit applies, except for purchases made under unusual and compelling urgency or in support of contingency operations. Agencies may also set higher dollar limits for specific activities or items.
Immediate Availability Required
SF 44 is meant for purchases where the supplies or services can be obtained right away. It is not intended for delayed delivery or more complex buying actions.
No Clauses Generally Needed
Because ordering and delivery are essentially simultaneous, contract clauses are generally not required when using SF 44. The form is designed for very simple transactions that do not need the usual clause package.
Agency Control Safeguards
Agencies must establish adequate safeguards for controlling blank forms and accounting for purchases made with them. This is a management and oversight requirement to prevent misuse and ensure traceability.
Built-In Instructions
The form itself and the inside front cover of each book contain general procedural instructions. Users are expected to follow those instructions when completing and processing the form.
Responsibilities
Contracting Officer / Authorized Purchaser
Use SF 44 only when all regulatory conditions are satisfied, confirm the purchase is within the applicable dollar limit, ensure the items or services are immediately available, and select SF 44 only when it is more economical and efficient than other simplified acquisition procedures.
Agency
Set any agency-specific higher dollar limitations allowed by the regulation, provide adequate safeguards over blank forms, and maintain accounting controls and records for purchases made using SF 44.
Buyer / Field Representative
Complete the form correctly, follow the printed instructions, obtain the supply or service at the point of purchase, and ensure the transaction is limited to one delivery and one payment.
Vendor / Supplier
Provide the supplies or nonpersonal services immediately and accept the SF 44 as the transaction document when the purchase is properly authorized and within the permitted use conditions.
Approving / Accounting Officials
Track issued forms, reconcile purchases, and ensure the agency can account for each SF 44 transaction and the funds obligated or expended under it.
Practical Implications
SF 44 is a convenience tool, not a general-purpose buying method; if the purchase is not immediate, simple, and single-delivery/single-payment, another procedure is usually more appropriate.
A common pitfall is using SF 44 above the applicable dollar limit without a valid exception or agency-authorized higher limit.
Because clauses are generally not used, users must be especially careful that the transaction truly fits the narrow SF 44 model and does not require terms and conditions that the form cannot support.
Agencies need strong internal controls over blank books of SF 44s because the form is portable and easy to misuse if not tracked.
Contracting personnel should verify that SF 44 is more efficient than other simplified acquisition methods before choosing it, especially when other small-purchase tools may provide better documentation or oversight.
Official Regulatory Text
The SF 44 , Purchase Order-Invoice-Voucher, is a multipurpose pocket-size purchase order form designed primarily for on-the-spot, over-the-counter purchases of supplies and nonpersonal services while away from the purchasing office or at isolated activities. It also can be used as a receiving report, invoice, and public voucher. (a) This form may be used if all of the following conditions are satisfied: (1) The amount of the purchase is at or below the micro-purchase threshold, except for purchases made under unusual and compelling urgency or in support of contingency operations. Agencies may establish higher dollar limitations for specific activities or items. (2) The supplies or services are immediately available. (3) One delivery and one payment will be made. (4) Its use is determined to be more economical and efficient than use of other simplified acquisition procedures. (b) General procedural instructions governing the form’s use are printed on the form and on the inside front cover of each book of forms. (c) Since there is, for all practical purposes, simultaneous placement of the order and delivery of the items, clauses are not required for purchases using this form. (d) Agencies shall provide adequate safeguards regarding the control of forms and accounting for purchases.