SF 5515 Debit Voucher: Form Guide & Download (2026)

SF 5515 Debit Voucher: Form Guide & Download (2026) – The SF 5515 Debit Voucher (Standard Form 5515) is an official U.S. government financial document used to adjust, correct, or reverse deposits made to the U.S. Treasury’s General Account (TGA). It serves as the primary tool for processing debits against previously credited deposits, ensuring accurate accounting for federal agencies, disbursing officers, and depositaries.

If you work in federal financial management, disbursing, or collections for a U.S. government agency, understanding SF Form 5515 is essential for compliance with Treasury regulations.

What Is SF Form 5515?

SF 5515, titled Debit Voucher, is prescribed by the Bureau of the Fiscal Service (part of the U.S. Department of the Treasury). It is the designated form for initiating debits from the Treasury General Account, primarily to:

  • Adjust or correct errors in prior deposits reported on SF 215 (Deposit Ticket) or SF 215-A.
  • Reverse deposits when items (such as checks) are returned as uncollectible, lost, destroyed, or dishonored (e.g., non-sufficient funds/NSF checks).
  • Report book adjustments for cash, uncollectible items, or other corrections previously credited to the TGA.
  • Process payments or charge-backs initiated by Federal Reserve Banks or other depositaries.

It pairs with the SF 215 credit voucher system. While SF 215 records deposits into the Treasury, SF 5515 handles debits out of or adjustments to those deposits.

This form is widely used across federal agencies, including the Department of Defense (DoD), IRS, U.S. Geological Survey, Department of the Interior, Customs and Border Protection (CBP), and others.

Key Uses of the SF 5515 Debit Voucher

Federal agencies and depositaries rely on SF 5515 in these common scenarios:

  • Uncollectible or Dishonored Checks: When a check included in a prior SF 215 deposit bounces or is returned unpaid, the bank/depositary issues an SF 5515 to charge back the amount.
  • Encoding or Deposit Errors: Corrections for encoding mistakes, slipped blocks, duplicate deposits, or overstatements on the original deposit ticket.
  • Lost or Destroyed Items: Adjustments when deposited items are lost before collection.
  • Bank Service Charges or Collection Fees: Especially on foreign checks or other special items.
  • Month-End Reporting: Disbursing officers (DOs) may generate electronic SF 5515s for CA$HLINK II or OTCnet systems to reconcile accountability.

In import contexts, U.S. Customs and Border Protection may issue debit vouchers when importer payments are dishonored, potentially leading to claims on customs bonds.

How SF 5515 Works with Treasury Systems?

The form integrates with key Treasury platforms:

  • OTCnet (Over-the-Counter Network) — For electronic check processing and report downloads.
  • CA$HLINK II — Used by disbursing officers for monthly reporting.
  • Treasury General Account (TGA) — All transactions ultimately affect the TGA at Federal Reserve Banks.

Depositaries (banks) prepare and transmit SF 5515s along with supporting documents (e.g., the returned check) to the depositing agency or ALC (Agency Location Code) holder. Agencies then process the adjustment in their accounting records and retain copies for audit purposes.

Procedures are detailed in the Treasury Financial Manual (TFM), particularly Volume II, Chapter 2000 (Voucher Documents), and various agency-specific Financial Management Regulations (e.g., DoD FMR Volume 5).

How to Fill Out and Process SF Form 5515?

While exact field requirements can vary slightly by agency, typical steps include:

  1. Agency/Depositor Information: Enter the agency name, address, Agency Location Code (ALC), and contact details.
  2. Transaction Details: Include the date, amount to be debited, original SF 215 deposit ticket number/reference, and a clear description of the reason (e.g., “NSF Check – Check #XXXX returned unpaid”).
  3. Supporting Documentation: Attach the uncollectible item, original deposit details, or other justification.
  4. Authorization: Signature by an authorized official is required.
  5. Submission: Send to the appropriate Treasury financial agent, Federal Reserve Bank, or via electronic systems like CA$HLINK II. Voucher numbers are often system-generated in electronic formats.

Important: Never alter the original SF 215. Use a new SF 215 or an SF 5515 for corrections. Always use the pre-assigned voucher numbers where applicable for tracking.

For the most current instructions, refer to your agency’s financial management regulation or the latest TFM guidance, as processes are increasingly electronic.

Download Official SF 5515 Resources

Note: These links point to Air Force e-Publishing resources, which often include standardized forms and related guidance for DoD users. Confirm with your specific agency for any tailored versions or electronic templates.

Additional fillable templates may be available through approved government systems or platforms compliant with federal records requirements. Always use official channels to ensure version control and security.

Best Practices and Compliance Tips

  • Timely Processing: Handle debit vouchers promptly to maintain accurate accountability and avoid interest or penalty issues.
  • Record Retention: Retain copies of SF 5515s with supporting documents as required by your agency’s records schedule (often several years).
  • Electronic vs. Paper: Many agencies now use electronic SF 5515s through Treasury systems. Follow TFM and agency rules for hybrid or fully digital workflows.
  • Training: Financial personnel should review Treasury Financial Manual (TFM) Volume II, Chapter 2000, and relevant DoD or agency FMR chapters.
  • Common Pitfalls: Failing to link the debit to the correct original deposit or incomplete supporting documentation can delay reconciliation.

Why Accurate Use of SF 5515 Matters?

Proper handling of SF Form 5515 ensures the integrity of the U.S. Treasury’s cash management, prevents overstatement of funds, and supports clean audit trails. Errors can lead to discrepancies in agency financial statements, delayed reconciliations, or compliance findings.

For the latest official guidance, consult:

  • Treasury Financial Manual (TFM) at tfx.treasury.gov
  • Your agency’s Financial Management Regulation (e.g., DoD FMR)
  • Bureau of the Fiscal Service resources

Keywords: SF 5515, Debit Voucher, Standard Form 5515, SF 215 adjustment, Treasury debit voucher, uncollectible check, federal deposit adjustment, DoD financial forms, OTCnet debit voucher.

This article is for informational purposes only and is based on publicly available U.S. Treasury and federal agency guidance as of 2026. Always verify with current official sources and your agency’s policies before processing financial transactions.