Which forms of invoices are referenced under the Prompt Payment Act (PPA)?

The correct answer highlights the forms of invoices that are specifically tied to the Prompt Payment Act (PPA). Under the PPA, the focus is on ensuring timely payments to vendors for goods and services delivered to the government. Invoices referencing Purchase Orders (POs) and Goods Receipts (GRs) are essential in this context because they serve as documented evidence of the transaction, confirming that the goods or services were ordered and received.

By having POs and GRs referenced in the invoice, the government can assure the accuracy of the billing and the legitimacy of the payment obligation. This directly supports the PPA's goal of promoting efficient payment processes and maintaining accountability in government financial transactions. Invoices without these references lack the formal documentation needed to substantiate the payment, making them less reliable and not aligned with the requirements set forth by the PPA.