Which of the following is NOT categorized as an obligation document?

In the context of financial management and governmental accounting, an obligation document is used to formally record a commitment to pay for goods or services that have been ordered. The key characteristic of obligation documents is that they signify a legal obligation on the part of the government to make a payment when the goods are received or services rendered.

The SF 1034 (Public Voucher for Purchases and Services Other Than Personal), AF Form 406 (Purchase Request), and OF 1017-G (U.S. Government Obligation Document) are all classified as obligation documents because they initiate, authorize, or record obligations that create a liability for the government.

On the other hand, the SF 1164 (Claim for Reimbursement for Expenditures on Official Business) is not considered an obligation document. Instead, it is a claim form used for reimbursements and expenses already incurred, rather than for recording a future obligation. Therefore, it does not create a liability at the time of submission; it merely requests reimbursement for expenses that have already been paid out of pocket by an employee or official.

Understanding these distinctions helps clarify why the SF 1164 does not fit into the category of obligation documents and highlights the various forms utilized in governmental financial transactions.