FINANCIAL SMARTBOOK

OV E RV I E W O F R E S O U R C E M A N AG E M E N T

R E S O U R C E M A N A G E M E N T O F F I C E ( R M O )

F O R T C A M P B E L L , K Y

TABLE OF CONTENTS

1. Purpose

2. RMO Overview

3. Funding Process

Funded Programs

Continuing Resolution Authority

4. Managing Your Unit’s Budget

Spend Plan

Budget Execution

5. Travel

Authorization

Preparing a Voucher

Creating OCO TDY Orders

How to Cancel a Trip

Per Diem Entitlements

DTS Approving Official Appointment

Medical TDY

Increase GTCC Credit Limit

FAQs

6. How to Process a MIPR

MIPR Approval Process

7. How to Process a Contract

Initiate a PR in Contingency Acquisition Support Model (CASM)

8. GPC Program

Authorized and Unauthorized Purchases

How to Become a Billing Official/Cardholder

9. Deployed Finance

Paying Agent/Field Ordering Officer

Acquisition and Cross Service Agreement (ACSA)

10. Conference Requests (DOD or Non-DOD Hosted)

11. Commercial Training

12. Buying Coins

13. Buying Gifts Using Official Representation Funds

14. Buying Food

15. Appendix A: Common Finance Terminology

PURPOSE

The purpose of this Smartbook is to familiarize and provide an overview of the The Brigade Resource Management (RM) operations and standardize financial management procedures in order to ensure compliance with sound business practices.

RMO OVERVIEW

The RMO plans, programs, budgets, and executes allocated funds for the purpose of

resourcing institutional training, unit mission training, and other operational

requirements. Significant duties include:

Participate in the DoD Planning, Programming, Budgeting, and Execution (PPBE)

Manage funds within authorized ceilings and allocate funds to subordinate units and staff sections

Provide advice and guidance on construction

Certify the availability of funds for purchases

Prepare financial reports for higher headquarters and other agencies as required

Conduct regular Program and Budget Advisory Committee (PBAC) meetings for fund status and distribution of funds

Maintain a current Unfinanced Requirement list

Act as Agency Program Coordinator for both the Government Purchase and Travel Charge Card programs

Serve as the The Brigade’s finance liaison

Interface with DFAS

Provide fiscal guidance, oversight and cost culture awareness

Bottom Line. The RMO is the financial liaison for:

TDY Inquiries o DTS o Government Travel Card

Contracts

Military Interdepartmental Purchase Requests (MIPRs)

Government Purchase Cards

Flying Hour Program costs o Fuel Card

Fiscal Year Expenditures

RMO Budget products and current Points of Contact is located on SHAREPOINT: https://sharepoint/sites/STAFF/RMO/default.aspx

FUNDING PROCESS

1. Funds Distribution. The use of the term "funds" implies the authority to create obligations against the U.S. Government. An obligation is an action that will bind the government to pay a known or estimated amount. Distribution of funds is any documented action that makes funds available for obligation. This distribution is made in a stated amount for specific purposes and to a specific organization.

2. At the beginning of the Fiscal Year, The Brigade receives annual funding or what is

called an Annual Funding Program (AFP). This is the The Brigade’s funding for the

fiscal year, from ARSOAC. As seen below, the funds flow from USSOCOM,

USASOC, then ARSOAC.

3. AFP obligation targets will be provided to the The Brigade at the start of each fiscal

year or when the budget is authorized and appropriated. Allotment targets will be

issued as required during periods of Continuing Resolution Authority (CRA). After

the budget is passed, the AFP is approved by USASOC through a funding guidance

memorandum.

4. Upon receipt of approved AFP, the The Brigade will allot funds to the Battalions and

Staff Elements. The allotment is simply the level of AFP that can be obligated for the

quarter or period.

This is comparable to having an annual salary but receiving funds on a

weekly paycheck. In other words, allotments are quarterly paychecks.

Obligations should not exceed the allotment distributed to The Brigade nor

should obligations be incurred until funding is received.

5. Funding Allowance Documents (FADs). The Commander's authority to incur

obligations will be received on a FAD, specifying the appropriation and budget

programs for which the funds may be used and imposing both administrative and

legal restrictions and limitations.

This process is used to facilitate administrative control over funds and

documentation of potential violations of laws and directives.

The Commander is the FAD ASN holder and is ultimately responsible for any

fiscal violation over the cumulative (annual) program and allotment issued

against that ASN.

Commanders must ensure to stay within their targets (allowances) and that a

system of funds control is established to preclude exceeding targets. A

funding violation of the ASN level requires a formal investigation.

FUNDING PROGRAMS

Major Force Programs: Congress appropriates funds for operations and programs. The Defense Program is composed of 11 Major Force Programs.

The The Brigade manages and executes MFP-11 (primary) and MFP-2. 1. MFP-2 (“P-2”) is provided specifically for Conventional Army and Army Common

Equipment. o Major P2 programs include:

Retention Base Ops Depot Maintenance (DS/GS) SHARP Family Readiness Group Chief of Chaplains (when deployed) Project Foundry (when deployed)

2. MFP-11 (“P-11”) Operations and Maintenance (O&M) is provided specifically for supporting Special Operations Soldiers and Equipment. This is the primary “pot of money” the the Brigade receives and executes. The following are the main P-11 O&M programs managed by the RMO: a. Flight Operations Sustainment (FOS): Also commonly referred to as Sustainment, FOS is used for all unit level supply, training, equipment purchases, TDY, Government Purchase Card expenses, etc. You can think of these funds as discretionary, not fenced for a particular program like the additional O&M funding types listed below. These support day-to-day expenses, training exercises, deployments, and other military operations. The Brigade uses these funds for all “necessary and incident” operational expenses. These funds are subject to specific statutory limitations. This is MFP-11 funding (SOF-unique).

b. Joint Combined Exercise Training (JCET): Permits the SOCOM Commander or Combatant Commander to fund expenses for Special Operations Forces training with the armed forces or security forces of a friendly foreign country, including incremental expenses. Normally, these missions are resource constrained. The Brigade may not re-align funds from one mission to another to cover the over-obligations of a mission or to increase another mission’s budget with an under-obligation from another mission. c. Joint Chief of Staff (JCS) exercises: Inter-theater exercises conducted with other branches of service to exercise OPLANs within the AOR. As with the JCET exercises, The Brigade cannot re-align funding within this program. d. Counter Drug (CD): Funding is allocated for the location in which the exercise/training is being conducted. Normally, these missions cannot be over-obligated. e. Flying Hour Program (FHP): FHP funds are O&M funds specific to flying each particular Mission Design Series (MDS). Flying hour rates are based on 3-year demand history, computed by DA’s Cost and Economics (C&E). Funds provided to the The Brigade are based on the cost of the hours generated by USASOC’s Flying Hour Model. f. Force Modernization: Provided for various new and recently developed equipment and training on the equipment.

g. CivPay: Provided for civil service pay, based on projected work years.

CONTINUING RESOLUTION AUTHORITY

In cases where the budget is not approved by 1 October 20XX, Congress enacts the CRA which authorizes the executive agencies to obligate funds for a specified period and rate.

o The CRA is an interim appropriation to be used until the permanent

appropriation is enacted. CRA authorizes continuation of normal operations

at a rate not to exceed the latest Congressional action or the previous

year’s annual rate, whichever is lower.

o If there is no CR then agencies must shut down or risk violating the Anti-Deficiency Act

o Agency’s authority to obligate funds = amount equal to current year authority (rules may vary from year to year and from agency to agency.

Temporary appropriations acts:

o Availability of funds can be extended by Congress

o Extensions may run beyond session of Congress

o Portions can continue for entire fiscal year

o Dissolve when regular appropriation is enacted

MANAGING YOUR UNIT’S BUDGET

RMO will publish Battalion and Staff budgets in the The Brigade Command Operating Budget on SHAREPOINT. You can also reference the initial FADs under “FYXX FAD Distribution” under Budget Execution.

SPEND PLAN

Prior to the FY start, around July-August of each year, RMO will disseminate a data call to units and staff elements for their Budget Estimate Submission (BES) for Sustainment dollars only. The BES is simply their budget request for the subsequent fiscal year. It is important for all units and staff elements to accurately forecast their annual requirements with a Phased Obligation Plan (POP) that shows their monthly budgets, or in other words, their Spend Plan. Based on submissions, the The Brigade Resource Management Office develops a Command Budget Estimate. This the budget estimate developed in coordination with units and staff, prepared for submission to and approval by the Commander. The RMO will then submit the The Brigade Budget Estimate to ARSOAC for approval. Quarterly and Mid-Year Review. Every Quarter, the RMO Comptroller will disseminate a data call to units and staff elements for their remaining Spend Plan. The purpose of these reviews is to:

o Review O&M Sustainment execution to date. o Increase funding visibility across the formation. o Provide The Brigade leadership with the knowledge to make sound

resourcing decisions. o Identify upcoming funding priorities/issues. o Identify Unfunded Requirements (UFR) o Ensure Sustainment funding is optimally distributed among the staff sections

and units.

You will be required to identify your remaining funding priorities, your monthly phase obligation plan (monthly spend plan) and any potential UFRs. Identify UFRs as soon as possible to the RMO. This will allow us to communicate to higher for additional funding if the The Brigade cannot fund it internally.

BUDGET EXECUTION

Units can monitor their budget execution in Command Operating Budget. The COB has Data tabs dedicated for BNs and Staff elements. You can view all current expenditures for P-2 and P-11 programs. Some terms you should be familiar with are:

Commitment – An administrative reservation of allotted funds, or of other funds, in anticipation of their obligation.

Obligation – A legal reservation of funds. A definite commitment that creates a legal liability of the government for the payment of goods and services ordered or received, or a legal duty on the part of the Brigadeed States that could mature into a legal liability by virtue of actions on the part of the other party beyond the control of the Brigadeed States.

Accrued Expenditures/Expense – Actual or constructive receipt of goods/value of goods and services consumed when performing a task.

Disbursement – Payment of cash to meet the government’s legal liability

You can track your unit’s commitments and obligations in the Command Operating Budget. A unit’s remaining budget is essentially their unobligated budget, but keep aware of your commitments when building Spend Plans, since these are funds are administratively reserved for future obligation.

Sustainment costs are typically Travel, GPC Purchases, Line Hauls. However, units also have big ticket items incurred from Contracts or MIPRs.

When Procuring Items o Ensure you do not make an Unauthorized Commitment! o UAC’s usually occur innocently due to urgency of need or failure to know

and follow proper requisition procedures. Don’t commit the Government to anything without talking to the

Brigade S4, unit Comptroller, unit SJA, and/or the MICC first. Know the Contract. The COR is an individual who is designated

and authorized in writing by a contracting officer (KO) to perform specific technical or administrative functions on contracts or orders. He or She must know the period of performance (POP) for the contract

Know your Authority. Even if you are a COR or a Government purchase cardholder, you must understand your authority and what you can and cannot do.

You can avoid this by following this simple 6-Step Process: 1. Determine the requirement

a. Based on Needs…not want i. Mission Essential or Mission Enhancing

2. S3 or Command Team validates requirement 3. Requirement is authorized in MTOE or CTA 4. Battalion S4 or RMO certifies availability of funds. If insufficient funds,

submit to RMO as a UFR. 5. Identify method of execution (GPC, MIPR, Contract) 6. Property Book Office accounts for requirement

a. All non-expendable procurements must be brought to BN Property book office to be added to property book

b. Durable items added to SIC-D hand receipt by unit Supply Sergeant (Keurig, Vacuum, etc.)

c. Expendable items are not tracked on property book but require custodial accountability by supply sergeant

TRAVEL

1. Logging into DTS

1. Access the DTS Home page by entering www.defensetravel.osd.mil.

2. Select the green Login to DTS button located near the center of the DTS home page.The DoD Privacy and Ethics Policy statement displays.

1. Read the policy and select Accept. Selecting Decline will return to the DTS Home page. The Digital Signature Login window appears.

2. Complete the PIN field. 3. Select OK.

The User Welcome screen opens (see Figure below). This is the traveler’s personal Home page.

CREATING AN AUTHORIZATION

CTO ROUTING PROCESS

Once you submit your Authorization, you will see the status of the Routing Process based on the following queue codes:

1. Traveler/Clerk signs Travel Authorization: SIGNED 2. CTO (Carlson) receives Travel Request for DTS reservations in the PNR

(inbound) queue: CTO SUBMIT 3. CTO performs QC, based on the comments notated in the PNR, books any

needed travel segments and then places PNR on the (outbound) queue. 4. Reservation info sent back to traveler in DTS. Traveler is notified CTO booked

via email: CTO BOOKED 5. Document is routed to RO’s and AO’s for review and approval. 6. AO approved authorization, order number assigned: APPROVED 7. Three business days prior to departure DTS drops approved TA on CTO’s

ticketing queue. 8. CTO Tickets reservation and places on the outbound queue. 9. Traveler notified via email trip is ticketed: CTO TICKETED

Traveler can now check in at the airport and proceed on orders.

PREPARING A VOUCHER

CREATING OCO TDY ORDERS

OCO TDY Orders are the same as Regular Authorizations. However, some key differences when going OCO is denoted in the folllowing tutorial slides:

Travel Description: Must include ISO OCO Mission

Per Diem Entitlements: Change to $3.50/day or as mission authorized.

HOW TO CANCEL A TRIP

The steps required to Cancel a Trip in DTS depend on the scenario that applies:

1. Authorization Created. No Expenses were incurred. 2. Authorization Signed or Approved. No Expenses were incurred. 3. Authorization Signed. Expenses incurred. 4. Authorization Approved. Expenses were incurred to the traveler and/or

government, or the traveler received a non-ATM advance or schedule partial payment.

1. Authorization Created. No Expenses were incurred On the DTS Welcome screen, mouse over Official Travel on the navigation bar. -Select Authorization/Orders from the menu. -Click remove next to the document to be deleted. A pop up message appears asking for confirmation that the selected trip is to be deleted. -Click OK to acknowledge the message. -If no reservations were made in the document, DTS will remove the document and no further action is required. -If reservations were made, a message will display letting the traveler know that reservations exist in the document. These reservations must be removed before the document can be deleted. -To remove reservations, click edit next to the document containing the reservations. -The document will open on the Preview Trip screen. -Select Travel from the main navigation bar, the Cancel Reservations screen will appear. -Click the Cancel All and Start Over button. The Trip Summary screen will open and reservations should be cancelled. The Trip Summary may open and the traveler would have the cancel the reservations manually. -After the reservations are removed, the traveler can go back to the Authorizations/Orders screen and proceed to cancel the trip. 2. Authorization Signed or Approved. No Expenses were incurred -On the DTS Welcome screen, mouse over Official Travel on the navigation bar. -Select Authorization/Orders from the menu. -Click trip cancel next to the document to be cancelled. -Select the No Expenses were incurred radio button. A pop up message appears informing the traveler that this action is non-reversible. -Click OK to acknowledge the message. -To cancel this action, select the Return to Document List. -The Digital Signature screen displays. -Click the Submit this document as: drop down arrow and select SIGNED. (Optional) Complete the Additional Remarks field.

-Click Submit the Completed Document and the Digital Signature login window opens. ---Enter the appropriate PIN and click OK. 3. Authorization Signed. Expenses incurred -On the DTS Welcome screen, mouse over Official Travel on the navigation bar. -Select Authorization/Orders from the menu. -Click trip cancel next to the document to be cancelled. -Select the Expenses were incurred to the traveler and/or government, or the traveler received a non-ATM advance or scheduled partial payment radio button. A pop up message appears informing the traveler that this action is non-reversible and that reservations will be cancelled once signed. - Click OK to acknowledge the message. Another pop up message appears informing the traveler that once the authorization is approved a voucher will need to be created and incurred expenses edited or added to receive reimbursement. -Click OK to acknowledge the message. -Click the Submit this document as: drop down arrow and select SIGNED. -(Optional) Complete the Additional Remarks field. -Click Submit the Completed Document and the Digital Signature login window opens. Enter the appropriate PIN and click OK. -The authorization is routed to the authorizing official for approval. -After the traveler has received notification that the authorization has been approved, a voucher must be created and expenses edited, removed or added to receive reimbursement. 4. Authorization Approved. Expenses were incurred to the traveler and/or government, or the traveler received a non-ATM advance or schedule partial payment -On the DTS Welcome screen, mouse over Official Travel on the navigation bar. -Select Authorization/Orders from the menu. -Click remove next to the document to be deleted. A pop up message appears asking for confirmation that the selected trip is to be deleted. -Select the Expenses were incurred to the traveler and/or government, or the traveler received a non-ATM advance or scheduled partial payment radio button. -A pop up message appearing informing the traveler that this action is non-reversible and that a voucher will be created and reservations will be cancelled once continue is selected. -Click OK to acknowledge the message. -Click Continue on the Trip Cancellation screen. -DTS auto-creates the voucher and the non-mileage expenses screen opens. The cost on all expenses on the -Voucher is set to $0, except for CTO fees, and matched CBA transactions. -Remove any expenses that were not incurred, edit any incurred expenses, and click Save Expenses at the bottom of the screen. (If necessary) Click Mileage on the subnavigation bar, add any mileage expenses and – -Click Save Expenses at the bottom of the screen.

-Click Review/Sign on the navigation bar. The Preview Trip screen opens. Scroll down the Accounting Summary and verify that the Calculated Trip Cost is equal to the cost of incurred expenses. -Click Review/Sign on the navigation bar. The Preview Trip screen opens. -Scroll down the Accounting Summary and verify that the Calculated Trip Cost is equal to the cost of incurred expenses. -In cases where SPPs or Advances were received, verify that the Balance Due US is equal to payment minus any incurred expenses. -Click the Pre-Audit tab on the navigation bar and justify any pre-audit flags. -Click Save and Proceed to Digital Signature. Authorizing Official Instructions -Cancel an Authorization – No Expense Incurred -On the DTS Welcome screen, select Click Here next to Documents Awaiting Your Approval. -Click review located to the left of the document in the Documents in Routing screen. The Preview Trip screen opens. - Select Pre-Audit from the navigation bar. - Review any justifications that may be provided and click Save and Proceed to Digital Signature. - In the Document Action block, click Submit this Document as: drop down arrow and select the CANCELLED stamp. - Click Submit Completed Document. - Complete the PIN field in the Digital Signature login box and click OK Expenses Incurred – Voucher Submitted -The AO can approve a voucher for expenses or CTO fees that has been incurred due to a cancelled trip. The traveler will use the trip cancel button to cancel any reservations and DTS will automatically create a voucher for the traveler to complete so the traveler will be reimbursed. -On the DTS Welcome screen, select Click Here next to Documents Awaiting Your Approval. -Click review located to the left of the document in the Documents in Routing screen. -The Preview Trip screen opens. -On the Preview Trip screen review the expenses claimed. -Select Pre-Audit from the navigation bar. -Review justifications, any required receipts and click Proceed to Digital Signature. -On the Digital Signature screen, click the Submit this Document as: drop down arrow and select APPROVED. -Click Submit Completed Document. -Click Save and Continue on the Stamp Process screen. -Click OK on the Fund Voucher screen. -Enter the appropriate PIN in the Digital Signature Login box and click OK

DTS APPROVING OFFICIAL APPOINTMENT

Individual is

appointed as a

Reviewing or

Approving Official

Appointee obtains

Appointment

Memo

Appointee

completes DTS

Training

Appointee uploads

certificates on

SOARPOINT

Appointee submits

DD577 and

Appointment

Memo to RMO

RMO delegates

roles in DTS

1. All Approving and Reviewing Officials appointees must submit:

5. DD577

6. Appointing Memo signed by the Commander

7. DTS Training Certificates

o DTS Basic: About DTS o DTS Basic: DTS Travel Documents (DTS 101) o Program and Policies: Travel Policies o Program and Policies: Travel Card Program (Travel Card 101)

2. Appointees must submit documents to RMO and upload certificates on

SHAREPOINT.

3. RMO delegates roles in DTS and confirms when complete.

To complete the training:

1) Log onto the RMO SHAREPOINT Page.

3) Use the CAC login button if you are already registered. If not, click on the Register button.

4) Select to Register with CAC Button

5) Once logged in, select the Training Icon.

7) Save your Certificates

PER DIEM ENTITLEMENTS

1. Refer to the Brigade Commander’s Travel Policy Letter #11.

2. Per Diem rates by location are published by the Defense Travel Management Office

3. Flat Rate Per Diem

< 30 Days: In order to encourage travelers to take advantage of cost saving opportunities available for long term travel, travelers performing TDY for more than 30 days in one location (CONUS and OCONUS) will receive a flat rate per diem. .

31-180 days: For Long-term TDY of 31 -180 days, the authorized flat rate is 75% of the locality rate (lodging plus meals & incidental expenses – M&IE) payable for each full day of TDY at that location.

>180 Days: For long-term TDY greater than 180 days, the authorized flat rate is 55% of the locality rate (lodging plus M&IE) payable for each full day of TDY at that location. On the travel day to the TDY location, the traveler receives up to 100% lodging per diem at the locality rate and 75% meals and incidental expenses (M&IE).

“Deployment” refers to any TDY greater than 180 days. For all deployments, the authorized per diem entitlement is $3.50 OCONUS or $5.00 CONUS (incidental expense) a day ONLY, unless a SNA of government provided quarters and mess (DD1351-5), has been issued by the Garrison or Commander/OIC for the location of the deployment.

If a SNA has been issued, the Contingency Operation Flat Rate 55% per diem applies for the full duration of the deployment.

USASOC CG is the approval authority for more than 55% per diem

Reimbursement of commercially procured meals for Soldiers at Location 2: The Commander published a memorandum clarifying the flat rate per diem entitlements for long term TDY, dated 6 September 2016.

Authorization: A member is authorized reimbursement for meals and/or lodging when a AO determines the member must execute procured meals from commercial sources and the member’s status is consistent with essential unit messing (EUM). A member ordered to use EUM or the dining facility, who must procure meals occasionally, is authorized reimbursement under the JTR.

Computation: If the AO determines that a member is required to procure meals, the memebr is authorized the actual amount NTE the Proportional Meal Rate (PMR), no incidental expenses (IE) based on the applicable per diem rate for the TDY locality. For Location 2, $12.00 is the PMR. The IE of $3.50/day is not authorized when reimbursing the actual amount.

While the JTR states NTE the PMR, this guidance is not comprehensive to ensure economies of scale with respect to reimbursement of procured meals. For the The Brigade, the maximum reimbursement per 24 hour period is $12.00 If a Solider misses two of the three meals, they are allowed $8.00 for reimbursement. If a Soldier misses one of three meals, they are entitled $3.50.

MFR, roster, and missed meals log are requires before any reimbursement is made and $12.00 becomes the NTE amount. Involuntary missed meals are the only meals authorized for potential reimbursement.

Current operational missions are rarely justification for missed meals. Supervisors shall to extent possible schedule duties in such a way as to maximize availability of government furnished meals. Routine tasking should allow adequate time to use the dining facility. It will be terminated the same day the dining facility service change and midnight ration or “fourth meal” is provided. The justification to allow reimbursement of missed-meals procured from the TF Commander must be provided every 180 days for recertification.

The forward Commander/OIC will complete the MFR with roster of personnel enclosed for missed meals. By singing the log, the CDR and/or AO is stating that meals were not provided to the member or involuntary issues. The AO is pecuniary liable and responsible for all improper payments. The Solider is still required to provide the memo with the roster if seeking reimbursement NTE $12.00/day.

The MFR and roster are the substantiating documentation that will be attached to each Soldier’s travel voucher.

4. Lodging

a. When authorized flat rate per diem, travelers are not required to submit a lodging receipt, but are required to demonstrate that they incurred valid lodging expenses. All TDY in excess of 180 days must be justified and authorized/approved at a senior level (Sec Army or Cdr/Deputy Cdr of a Combatant Command).

i. The commercial lodging industry considers stays greater than 30 days to be “extended stays” and typically offers reduced rates to

ensure occupancy. Travelers may also consider furnished apartments or similar types of lodging which are typically cheaper than room rates in commercial lodging. Data analysis demonstrates the flat rate per diem adequately covers lodging, meals, and incidental expenses, more accurately reflecting actual costs incurred.

ii. Any traveler unable to find suitable commercial lodging at the reduced per diem rate should contact their Commercial Travel Office (CTO) for assistance. If both the traveler and the CTO determine that lodging is not available at the reduced per diem rate, the Authorizing Official may authorize reimbursement of actual lodging expenses (AEA is not to exceed the locality per diem rate). However, the traveler will receive M&IE at the reduced rate.

b. Actual Expenses for Commercial Lodging.

Traveler

completes and

submits AEA

Memo to RMO

Comptroller signs

AEA Memo

Approval

submitted to

approving

authority

Once approved,

traveler attaches

to Substantiating

Records in orders

or voucher (if

retroactive)

i. If there were no hotels in TDY location at the authorized lodging rate, the traveler is entitled reimbursement of the actual expenses incurred. The individual must submit a AEA Memo to RMO for approval

ii. Reimbursement up to 150% is approved by the Brigade Comptroller.

iii. Reimbursement up to 300% is approved by USASOC.

iv. Traveler must provide the following information:

1. Senior party member POC

2. By name list or roster of all travelers

3. Specific reason for travel

4. Actual expenses incurred and reimbursement sought. If retroactive, attach receipts.

5. Reason accommodations within prescribed per diem allowance do not suffice.

6. Cost comparison of no less than 3 lodging facilities; statement from CTO indicating that lodging within the prescribed per diem rate was not available.

Hotel 1 Name – Cost – number Hotel 1 Name – Cost – number Hotel 1 Name – Cost – number

7. Due to the approval authority , the AEA Memo process may take 3-5 business days.

MEDICAL TDY

The The Brigade will only reimburse Soldiers and/or their family members for travel related expenses for medical care if they meet the following conditions:

1. Medical care is not locally available

2. Enrolled in TRICARE Prime

3. Family members enrolled in TRICARE Prime may only receive

reimbursement for travel for medical care not locally available if the MTF

is more than 100 miles one way from the family member’s Primary Care

Manager (PCM).

4. Out-Patient status

8. Who is considered a family member?

o Spouse or domestic partner

o Unmarried child who is under the age of 21 (including step, adopted, and illegitimate children)

o Unmarried child who is under the age of 23 (including step, adopted, and illegitimate children) enrolled in a full-time course of study in an institution of higher education approved by the Secretary Concerned, and is in fact dependent on the Soldier for more than one-half of his/her support.

o Unmarried child of any age who is incapable of self-support, because of

mental or physical incapacity and is dependent on the Soldier for more

than one-half of his/her support

9. Patient Status

o In-Patient: Charged to the Defense Health Program funds, usually the PCM account.

o Out-Patient: Charged to the operational funds of the Brigade to which the Soldier is assigned. *The Brigade will only reimburse travel expenses for out-patients*

10. If these preconditions are met, the traveler’s family member completes travel request in DTS. If the family member does not have DTS profile, he/she must complete an Invitational Travel Worksheet and submit to RMO.

Traveler submits

Authorization in DTS.

Must include

Invitiational Traveler

Worksheet and the

Medical Referral in

Substantiating Records.

RMO reviews

Orders

Contact RMO to

complete a

Invitational

Traveler

Worksheet

Does the traveler

have a DTS

profile?

NO

YES

RMO creates User

Profile in DTS

Orders are

approved to

authorize travel

Traveler returns to

homestation; files

voucher with all

claimed receipts

FREQUENTLY ASKED QUESTIONS

1. What if I don’t have a Government Travel Card? 2. How do I add money to a Line of Accounting? 3. How do I add a Routing List? 4. How can I get a Cross-Org Line of Accounting? 5. How do I process orders for MTSA schools? 6. What if there are no hotels nearby with the authorized lodging rate?

What if I don’t have a Government Travel Card (GTCC)?

This means you do not have an Individually Billed Account (IBA). There are two methods in which to conduct travel without an IBA:

1. If you have a month before traveling, contact the RMO to complete a Citibank application. GTCC use is mandatory for all travelers.

You will receive the card

within 3-4 weeks. You

can also elect to expedite

delivery

Once you receive the

card, call Citibank to

register the card and

RMO to activate it

Ensure DTS Profile is

updated with card

information

Complete application

and submit to RMO

2. Request to use the Centrally Billing Account (CBA). This is the The Brigade’s

“slush fund” and is only used on a case-by-case basis. Note that only transportation (ie. airfare) is funded. Traveler will have to pay out of pocket for lodging, per-diem, M/IE and other non-mileage expenses for future reimbursement.

Contact RMO to

use CBA

If approved, RMO

loads LOA in

traveler’s DTS

Routing List.

Traveler books

travel reservations

in DTS.

Traveler pays up

front for all non-

mileage, per diem,

and M/IE

expenses

Traveler returns

and files voucher.

Must upload all

receipts for

reimbursement.

How do I add money to a Line of Accounting? You will need to request more funding if you receive an error message in DTS stating insufficient funds in your Line of Accounting (LOA). The The Brigade RMO can only add funds to LOAs within the The Brigade. If this is funded by another organization through a Cross-Org LOA, you will need to contact the Brigade’s appropriate budget agency to add funding. The The Brigade RMO does not have any visibility over this Cross-Org LOA.

Notify a Level 25

in your Routing

List

AO or appropriate

personnel will

contact RMO to

add more funds to

LOA

RMO confirms

funding.

Traveler must

deselect and

reselect the LOA

in the DTS

Accounting Tab

Contact the unit’s

respective Budget

office.

Is this a Cross-Org

LOA outside the

Regiment?

YES

NO

How do I add a Routing List? The most common reasons a traveler requests to add a Routing List are as follows:

Assignment to another unit within the The Brigade. Contact RMO to reassign Routing List.

Request to add a Cross-Org LOA. Provide RMO with written authorization (ie. email, memo) from the inviting agency permitting individual to use respective LOA. This is required for audit purposes since funds are obligated against another organization’s account. If requesting a Cross-Org outside the The Brigade, you must contact their Travel Office to provide their LOA.

How do I process orders for MTSA schools? Military Training Specific Allotment (MTSA) Schools are not paid with The Brigade funds and requires a separate orders authorizations process. The use of MTSA funds requires Soldiers to have a valid ATTRS training seat “R” reservation. A wait “W” status reservation does not constitute a training seat reservation. *Note: MTSA funds may not be used to attend the following: Medical Specific Training, Special Forces Specific Training, Student or Instructor Mobile Training Teams, Cadet Summer Training (USMA or USACC), Fellowship Training, Foreign Area Officer Training, Orientation and Seminar Training, Enlisted Initial Military Training (BCR/OSUT and AIT), Recruiter Training, Troop Schools, SHARP Training, Advanced Military Studies Program, Army War College Fellowship Programs, Schools of Other Nations, Defense Acquisition University, Language Training. 1. Create MTSA Orders in DTS

Include your course title and dates of attendance in your Trip Description

Do not assign a Line of Accounting to your orders (it will be added by ARSOAC HQ)

Include a mode of transportation from PDS to TDY location

Adjust your authorized Per Diem entitlements to 75% for lodging and meals if applicable (TDY greater than 30 days and authorized by the school/location)

Itinerary locations are to and from duty stations and not cities

Route your orders through MTSA

2. All travelers are required to have the following substantiating documents attached to their travel request:

Soldiers signed statement of understanding of travel authorizations

Copy of ATRRS training seat reservation to include any other applicable documentation (Welcome Letter/Email)

Copy of ALARACT/Travel Guidance

3. Travelers utilizing a POV for transportation must also include the following documents:

Constructed Travel Worksheet

FC Form 248 (GSA Statement of Non-Availability)

Ensure the form is signed by the Brigade S4 and that block 14 a. is selected as “Disapproved”

4. Travelers utilizing a rental vehicle while on TDY must include:

Rental Car authorization memorandum

A unit Line of Accounting with the required funding allocated. MTSA funds will not be used to fund rental card unless it has been determined that it is the most cost effective means of transportation and government transportation is not available.

Create

Authorizations in

DTS

DO NOT assign a

LOA. ARSOAC

will assign this.

Attach all required

documentation in

Substantiating

Reecords

Traveler signs

orders. Level 5

Reviews

Level 7: RMO

Reviews

Level 10:

ARSOAC Adds

LOA and Reviews

Level 20: RS3

Approves

Traveler

completes training/

mission.

Attach all receipts

and claimed costs.

Signs Voucher

Traveler signs

orders. Level 5

Reviews

Level 7: RMO

Reviews

Level 10:

ARSOAC Adds

LOA and Reviews

Level 20: RS3

Approves

MTSA Routing Process

What if there are no hotels nearby with the authorized lodging rate? Submit a Retroactive AEA Memo.

Traveler

completes and

submits AEA

Memo to RMO

Comptroller signs

AEA Memo

Approval

submitted to

approving

authority

Once approved,

traveler attaches

to Substantiating

Records in orders

or voucher (if

retroactive)

If there were no hotels in TDY location at the authorized lodging rate, the traveler is entitled reimbursement of the actual expenses incurred. The individual must submit a AEA Memo to RMO for approval

o Reimbursement up to 150% is approved by ARSOAC.

o Reimbursement up to 300% is approved by USASOC.

o Traveler must provide the following information:

Senior party member POC

By name list or roster of all travelers

Specific reason for travel

Actual expenses incurred and reimbursement sought. If retroactive, attach receipts.

Reason accommodations within prescribed per diem allowance do not suffice.

Cost comparison of no less than 3 lodging facilities; statement from CTO indicating that lodging within the prescribed per diem rate was not available.

Hotel 1 Name – Cost – number Hotel 1 Name – Cost – number Hotel 1 Name – Cost – number

Due to the approval authority, the AEA Memo process may take 3-5 business days.

INCREASE GTCC CREDIT LIMIT

1. All credit increase requests must be submitted to the RMO via Memo Request. Ensure that this form is completed accurately to avoid processing delays. All requests >$10,000 are approved within 3-5 business days.

Credit increases up to $10,000 are approved by the The Brigade RMO.

Credit increases up to $15,000 are approved by ARSOAC.

Credit increases up to $25,000 are approved by Department of the Army.

2. Complete all fields labeled under “Cardholder’s Use.” Key fields are:

Justification

Estimated Maximum Per Diem allowances by location

Unusual or High Expenses to be incurred

Calculate Limits (max 40 days)

Supervisor’s Approval and Signature

HOW TO PROCESS A MIPR

Military Interdepartmental Purchase Requests (MIPRs) is a method of transferring funds under the authority of the Economy Act or Project Order Statute to obtain supplies or non-personal services for other agencies (including other Military Departments and Defense Agencies). MIPRs are used to procure a variety of goods and services such as contractor support, training missions, software updates, aircrew vests, furniture, etc.

1. Definitions.

a. Customer. The customer is the activity that requests the work or services. They will initiate the Reimbursable Work Orders (RWO) and prepare the documentation. The RMO will commit and obligate funds, once the agreement is accepted, in anticipation of future billings from the performer. The customer is ultimately responsible for reimbursing the performer for the funds spent in support of the RWO.

b. Economy Act. This act permits a Federal agency to order supplies and services from another Federal agency when another more specific statutory authority does not exist. Under this act the head of an agency may place orders with other agencies for goods or services if: funding is available; the head of the ordering agency determines this approach is in the best interest of the Government; the agency receiving the order is able to fill it; and the ordering agency determines the goods or services cannot be provided as conveniently or economically by a commercial enterprise.

c. Incoming MIPR. Authority and funding for supplies or services is transmitted, via DD Form 448, from another Government activity (the requiring/requesting or funding activity) to the Brigade (A) (the accepting or servicing activity).

d. Inter-agency MIPR. An Economy Act acquisition in which the requiring/ funding activity obtains supplies/services from another activity (the servicing activity) or DoD entities.

e. Inter-Service Support Agreement (ISSA's). An ISSA is a formal agreement that defines recurring services to be provided by one supplier to one or more receivers and defines the basis for calculating reimbursement charges for the services and the billing and reimbursement process. It is prepared by the supplying activity in response to requests for recurring inter-service support. Typically, ISSA’s are prepared by an Inter-Service Support Coordinator (ISSC) in cooperation with functional and financial managers and the DD Form 1144 is typically used to document ISSA’s. The DD Form 1144 identifies the parties to the agreement, term of the agreement, support to be provided, basis for calculating reimbursements for each category of support, and an estimate of projected reimbursements.

f. Intra-agency MIPR. An Economy Act acquisition in which the requiring/ funding activity obtains supplies/services from another activity (the servicing activity) within the DoD.

g. Outgoing MIPR. Authority and funding for supplies or services is transmitted, via DD Form 448, from the Brigade (the requiring/requesting or funding activity) to another Government activity (the accepting or servicing activity).

h. Performer. The performer is the agency that accepts the RWO from the requesting activity. The performer charges the reimbursable order for the required labor, material, travel, etc., necessary to fulfill the accepted agreement. The performer then bills the customer to recover the amount of funds they have expensed in support of the customer. This transfer is called a reimbursement of funds, hence reimbursable.

i. Reimbursable Order. A reimbursable order is a lateral transfer of authority (funds) from one organization to another organization with the intended purpose of the receiving activity performing work or service for the requesting command in exchange for payment. This occurs when the requesting organization requires specific work or service that it cannot provide for itself and is willing to provide funds to accomplish the mission.

2. Responsibilities.

a. Units/sections will.

(1) Provide all information required to prepare and process a MIPR. Information will include complete name and address of organization to whom MIPR funding is to be provided, POC, telephone and FAX number (both DSN and commercial), and complete details of goods or service to be provided, to include dates and cost. Provide all information required to prepare and process the MIPR checklist. Route the checklist through the required personnel such as the PBO and XO/BN Commander. See below for MIPR Form instructions.

(2) Track fund usage of any incoming MIPRs.

(3) Notify the service provider when additional funds are needed.

(4) Not exceed funds provided by incoming MIPRs prior to receiving additional funds.

b. Resource Management Office will.

(1) Log all incoming and outgoing MIPRs.

(2) Prepare all outgoing DD Form 448, Military Interdepartmental Purchase Requests.

(3) Certify fund availability.

(4) Commit and obligate MIPR funding data as required. (Obligate upon acceptance of MIPR from performing activity)

(5) Prepare DD Form 448-2, Acceptance of MIPR, for MIPRs to be accepted by the The Brigade. Provide DD Form 448-2 within five (5) working days of receiving the DD Form 448. (For Incoming MIPRs ONLY)

(6) Create a file for all incoming and outgoing MIPRs.

(7) Reconcile outgoing MIPRs periodically, particularly MIPRs that fund limited-term training events.

4. General information.

a. The DD Form 448, Military Interdepartmental Purchase Request (MIPR), is one of the primary vehicles for funding customer requirements. Generally, units execute at least one MIPR per mission and numerous other MIPRs to other organizations throughout the year.

b. The RMO, in accepting a MIPR, will determine whether to use Category I ` (reimbursable funds citation) or Category II (direct funds citation) methods of funding.

(1) Category I method of funding is used under the following circumstances and results in citing the funds of the acquiring department in the contract:

(a) Delivery is from existing inventories of the acquiring department; (b) Delivery is by diversion from existing contracts of the acquiring department; (c) Production or assembly is through Government work orders in Government-owned plants; (d) Production quantities are allocated among users from one or more

contracts, and the identification of specific quantities of the end item to individual contracts is not feasible at the time of MIPR acceptance; (e) Acquisition of the end items involves separate acquisition of components to be assembled by the acquiring department; (f) Payments will be made without reference to deliveries of end items (e.g., cost-reimbursement type contracts and fixed price contracts with progress payment clauses); or (g) Category II method of funding is not feasible and economical.

(2) When the RMO Office accepts a MIPR for Category I funding:

(a) The DD Form 448-2, Acceptance of MIPR, is the authority for the requiring activity to record the obligation of funds;

(b) The performing activity will annotate the DD Form 448-2 if contingencies, price revisions, or variations in quantities are anticipated. The performing activity will periodically advise the requiring activity, prior to submission of billings, of any changes in the acceptance figure so that the requiring activity may issue an amendment to the MIPR, and the recorded obligation may be adjusted to reflect the current price;

(c) If the performing activity does not qualify the acceptance of a MIPR for anticipated contingencies, the price on the acceptance will be final and will be billed at time of delivery;

(d) Upon receipt of the final billing (SF 1080, Voucher for Transferring Funds), the requiring activity may adjust the fiscal records accordingly without authorization from or notice to the performing activity.

(3). Category II method of funding is used in circumstances other than those identified above. Category II funding results in citation of the requiring activity’s funds and MIPR number in the resultant contract. When the MIPR is accepted for Category II funding, a copy of the contract is the authority to record the obligation. When all awards have been placed to satisfy the total MIPR requirement, any unused funds remaining on the MIPR become excess to the performing activity. The performing activity will immediately notify the requiring activity of the excess funds by submitting DD Form 448-2, Acceptance of MIPR. This amendment is authorization for the requiring activity to withdraw the funds. The performing activity is prohibited from further use of such excess funds.

c. When the performing activity requires additional funds to complete the contracting action for the requiring activity, the request for additional funds must identify the exact items involved, and the reason why additional funds are required. The requiring activity shall act quickly to:

(1) Provide the funds by an amendment of the MIPR; or

(2) Reduce the requirements.

e. The performing activity shall remain responsible for the MIPR even though that activity may split the MIPR into segments for action by other contracting activities.

3. Submitting a MIPR Request

The MIPR Process is very detailed and administratively thorough. The requestor must ensure that all fields are completed accurately to avoid processing delays. The request form is located in the USASOC Portal. Ensure you complete all required fields in the form. See below for itemized directions.

Section I: MIPR Basic Information:

Type in a brief description of the MIPR. Type in a more detailed description of the MIPR. Input the Date the MIPR is input. Select whether this MIPR is for the purchase of supplies/equipment. If yes, this

MIPR will have to route through the PBO for a document number. Select Yes/No if there are any services associated with this MIPR. If yes, you

will have to submit a signed SCR which is located in the attachment section. Input the Required delivery date or the Period of Performance if known. Select the Fiscal Year Select Yes/No if this MIPR is for Basic Operations Support Select if the MIPR is Direct or Reimbursement. If it is Direct, we will need a copy

of the contract before we can obligate the funds. Select Yes/No if this is a new requirement and Yes/No if this is a recurring

requirement. Select Yes/No if funding is going outside of DOD? Select Yes/No if funding is going outside of the Army/SOF.

o If yes, you will need to attach a Determinations and Findings. Select Yes/No if funding is going to someone within USSOCOM. Select Yes/No if there is going to be a Service Fee.

o If Yes, input the percentage. The Service Fee will automatically populate below in the totals.

Input the description, the Brigade cost, QTY, and the system will total it. Select “Insert Item” if you have multiple amounts to input.

Section II: Technical/MIPR POC Information

Input the Requester Name, Organization, Rank, Phone Number, Title, Email Address. This information is the individual from Brigade who is requesting this MIPR.

Input the MIPR POC (i.e, DPW, GAPO, TAO, DLA), Email, Phone#, Organization, Address. It is critical that this information is accurate and updated. The POC does not have to be the Requestor. RMO will be communicating solely with the POC.

Section III: Funding Information

Select ASN: “5021” Select Program: Sustainment, OCO, ATFP. If you are unsure about the program,

contact the RMO MIPR desk. Select the APC: Account Processing Code. This is a 4-letter code designated for

the Brigade. Select the type of request: (ie. Equipment, DLA Managed Items, Land and

Structures). Select the EOR: Element of Resource. This is a fund code appropriation. If you

are unsure about which EOR to select, leave this field blank and RMO will verify and input the correct data.

Section IV: Attachments and Submissions

If the MIPR has services, you will need to fill out the SCR, have it signed, and

attach. Attached any Sales Quotes. Skip the EAD, RMO will let you know it is needed. Attached Assumption of Command if necessary. Attach the signed Determination of Findings. Attach any other needed attachments. Give the MIPR a name, click the box, and Submit to Comptroller

The MIPR is now sent to the RMO shop for review. Once the requestor submits the information, the MIPR is routed to various levels for authorization. The figure below shows the MIPR document flow after the request is submitted to RMO. Please note the approval process can take up to 2-3 months, depending on document errors, manning considerations and nature of the request (ie. dollar amount, performing agency).

OVERVIEW OF THE MIPR PROCESS

Start

Requestor

completes MIPR

Checklist

MIPR Staffs

through PBO

Once approved,

staffs through

RMO

Are funds

available?

Is it correct?

RMO Reviews

MIPR for accuracy

Submit as

UFR

MIPR needs

corrections

Data Input into

MIPR Log

D&F

Required?

RMO Creates a

DD448

NO

YES

YES

NO

RMO

Creates

D&F

RMO Budget

Analyst

Reviews

Comptroller

Reviews and

Signs

If D&F is needed,

then RCO must

approve and sign

MIPR Documents are

scanned, saved and

hyperlinked to the MIPR Log

ARSOAC Budget

Analyst Reviews

USASOC Analyst

Reviews

RMO Commits

Funds

RMO Sends

DD448 to

Customer for

Vendor

Acceptance

Customer Returns

Acceptance

(DD448-2)

RMO Obligates

Funds

NO

RMO Corrects

DD448

YES

APPROVED

APPROVED

APPROVED

REJECTED

REJECTED

APPROVED

APPROVED

REJECTED

MIPR is

authorized for

execution

End

HOW TO PROCESS A CONTRACT

Contracts are used to procure supplies or services from commercial vendors (non-DOD).

Contracts are processed and staffed through the RMO to the Mission and

Installation Contracting Command (MICC).

Supplies Requires:

o Quote

Services Require:

o Quote

o Plans (if applicable)

o Statement of Work (SOW)

o Service Contract Agreement (SCA)

<$100K-The Brigade Approval

>$100K AROSAC Approval

1. All requirements must be initiated in Contingency Acquisition Support Model

(CASM). See “How to Create a Requirement in CASM.”

A Requirements Package is used to create all documents needed to

acquire supplies or services in order to satisfy approved requirement in an

efficient manner and at the most reasonable cost to the government. A

Requirements Package is used to create all documents needed to acquire

supplies or services in order to satisfy approved requirement in an efficient

manner and at the most reasonable cost to the government.

Purchase Request

is initiated in

CASM

Command team

validates

requirement and

approves

BN/RS4 Approves

RMO adds Line of

Accounting and

certifies funds

Requires CSR?

Unit builds CSRARSOAC

Approves

RCO Approves

RMO distributes

signed CSR to unit

and MICC

MICC accepts and

begins award

process

YES

<$100K

>100K

NO

Initiate a Purchase Requirement

2. The Requirement Package is then submitted to the MICC. If it is not on a Blank Purchase Agreement (BPA), then the MICC will bid the contract to vendors for award.

Once the contract is awarded, a Contracting Officer (KO) will be

appointed. A unit will then provide a Contracting Officer Representative

(COR) who is then appointed and trained by the KO. The COR is

responsible for accepting the goods or services on the contract.

o COR Responsibilities

The COR is responsible for performing the duties delegated

to him/her in the COR Letter of Designation. This letter

should at a minimum:

Specify the extent of your authority to act on behalf of

the KO.

Specify the period covered by the designation.

Identify the limitations on the COR's authority.

State that the authority is not re-delegable.

State that the COR may be held personally liable for

unauthorized acts.

Written notification from the KO to the COR specifying the

extent of the COR's authority to act on behalf of the KO,

identifying the limitations on the COR's authority, specifying

the period covered by the designation, stating the authority is

not redelegable, and stating that the COR may be personally

liable for unauthorized acts. Terms previously used included

Letter of Delegation, Letter of Appointment, and Letter of

Assignment.

o In regard to a contract the COR should NOT:

Award, agree to, or sign any contract, delivery order or task

order (Exception: Unless specifically authorized by the KO).

Make any commitments or otherwise obligate the

Government to make any changes to the contract. This does

not preclude the COR from providing technical interpretation

or guidance on the existing contract.

Grant deviations from, or waive any terms and conditions of

the contract.

Increase the dollar limit or authorize work beyond the dollar

limit of the contract; authorize the expenditure of funds.

Change the period of performance.

o When dealing with a contractor the COR should NOT:

Give direction to the contractor or to its employees except as

provided for in the contract.

Supervise, direct or control contractor employees.

Require the contractor to perform any task or permit any

substitution not specifically provided for in the contract.

Authorize subcontracting or the use of consultants.

Authorize the purchase of equipment or the furnishing of

Government property, except as authorized under the

contract.

Approve travel and relocation expenses over and above that

provided for in the contract.

Authorize the use of overtime.

Unauthorized Commitments

o The KO is the only agent of the Government who is authorized to

obligate the Government. It is no accident that the KO's certificate

of appointment states that he/she is a KO for the Brigadeed States

of America. When others make commitments that only a warranted

KO can make, these are called unauthorized commitments.

o If the Government decides to be bound by such a commitment, it

must be ratified. CORs must be vigilant to avoid the appearance of

having authority to make changes to the contract. CORs should be

mindful of the duties and responsibilities delegated to them by the

KO. If in doubt of the extent of their authority, they should contact

their KO.

MICC accepts and

begins award

process

Is Contract on

a BPA?

Contract is vetted

for competition

Lowest

satisfactory bid

wins contract

Contract is

awarded and

distributed to

RMO/unit

Contract is

transferred to

Contracting Officer

(KO) for

supervision

KO appoints a

Contracting Officer

Representative

(COR) from the

unit

NO

YES

Awarding Contracts

3. The vendor will then coordinate with COR through the MICC for delivery of the supplies or services. Under the supervision of the COR, the vendor delivers the supplies or services. The COR must accept and sign a Receiving Report (DD250) in WAWF. COR must review accuracy of vendor invoice, contract terms and services, and other substantiating documents prior to signing the DD250.

4. Payment is initiated once RMO receives the Receiving Report. DFAS then processes the accepted Receiving Report for payment to the vendor and disburses funds.

COR submits

DD250

RMO Acceptor

receives DD250;

processes for

payment in WAWF

DFAS processes

payment and

disburses funds

Vendor is

reimbursed for

services/supplies

Vendor Payment

5. See the below diagrams for a consolidated overview of the contract award and

payment process.

Process Contracts using CASM and WAWF C

on

tra

ctin

g

Offic

er

Re

pre

se

nta

tive

(CO

R)

DF

AS

Ve

nd

or

MIC

C

(Co

ntr

actin

g

Offic

e)

RM

OR

eq

uirin

g

Activity

Start

Requiring Activity

initiates requirement

(“New Package”) in

CASM

1.0

RMO verifies

request and

substantiating

documents

RMO determines EOR

and APC; certifies funds

availability in CASM;

commits amount in RMT.

MICC solicits work requirement

and awards contract

RMO forwards copy

to the MICC for

solicitation

RMO receives

confirmation of award and

obligates funds in CASM

and RMT

Requiring Activity

receives

notification of

contract award

Vendor coordinates with unit

through MICC for delivery of

supplies/services

COR is appointed

for contract

supervision and

completion

Vendor delivers

supplies/services

under supervision of

COR; submits invoice

in WAWF

COR submits

DD250 (Receiving

Report) in WAWF

2.0

MICC

reviews

DD250 for

accuracy

DFAS receives

DD250; disburses

funds to vendor via

EFT

RMO ensures payments

are processed and

disbursed until expiration

date; filed with

corresponding FY.

Vendor receives

payment; notifies

COR of any

discrepancies

End

Creating a New Requirement in CASMR

eq

uirin

g A

ctivity

1.0

Define the details of the requirements; all fields with a red asterik are required. If the requirement is comprised of

multiple items include description of additional items in Details.

PSC codes must be selected for all requirements. PSC codes may be queried by the scroll-down or manually inputted

in the Search field.

Requestor selects the “Package Tab” and completes all sections (ie. Details, Questionnaires, Sources, Images, Links,

External files).

List all line items, add any missing CLINs. Verify Estimated Grand Total.

Process Contract Service Requirement (CSR) Packets for Approval

Un

de

r $

10

0K

(with

or

with

ou

t

FT

Es)

Ove

r $1

00

K a

nd

SO

CR

EB

No

t

Re

qu

ire

d

Ove

r $

10

0K

an

d R

eq

uire

s

SO

CR

EB

Ap

pro

va

l

2.0

Base Memorandum (signed by O-6)

HQDA IGF Checklist (signed by O-6)

Base Memorandum (signed by O-6 Commander / O-6 for HQ Enclosures:

Statement Of Work (SOW)

Independent Government Estimate (IGE)

Contracting Officer Representative (COR) Nomination

Government Furnished Equipment (GFE) Listing (if applicable)

DD Form 254 (DoD Contract Security Classification Specification)

HQDA Checklist (will be signed by USASOC CoS)

Final Approval authority is USASOC CoSIf the SCR is unfunded, a UFR packet is submitted with the SCR for concurrent staffing

All requirements above to include the following enclosures:

7 SOCREB Slides (for New Start only)

SCR Endorsed by USASOC CoS and forwarded to USSOCOM

Final Approval authority is USSOCOM DCG

HOW TO INITIATE A REQUIREMENT IN CASM

1. To initiate a new packet from the Home Page, click “New Package” tab.

2. Define the details of the Package; all fields with a red asterisk are required. If the Package requires multiple items, the additional items may be added in Details

PSC Codes must be selected for all the requirements in order to identify the type

of contract.

3. Click Continue.

4. The populated page will show the status of your Requirements package and any

errors. You may hover over the error message for more information of what is missing

to complete the packet.

6. Work Requirements “Package” Page.

In order to complete the package, the requestor will need to click on the

package tab.

After selecting the “Package” tab, you will need to pay attention to each

section.

i. Details

ii. Questionnaires

iii. Sources

iv. Images

v. Links

vi. External files

In addition, at the bottom you can choose from “Competitive” or “Sole Source”

and from either “PWS” or “SOW”.

7. Work Requirements “Line Item”

You will then need to complete line items

i. Go to the Line Items Tab

ii. Review the all the line items that you have, if you are missing any

CLINS, then you can click on “Add Item”.

8. Funding

Add a Fund cite and a Commitment Identification Number (CIN).

Enter Commitment amount as the total dollar amount of the Package.

Batch Populate all items with the same Fund cite and CIN information.

9. Workflow

Select the Tab “Workflow”

Verify that all POCs are in the Workflow. If not loaded, you can select the actual

POC for that area by selecting the “Edit” button.

10. Documents

This is the most important section for your requirement to be approved.

Verify all error messages. It will inform you what questions you have not

answered. You will receive the following pop-up if any errors exist:

The documents page provides you and the KO with every document you

need in order to process this request with the exception of the SCAF.

11. Submit

Ensure all flags are corrected prior to submission.

Select “I agree this is a valid requirement”

Select “Submit”

Select “Sign” to sign the documents listed

GPC PROGRAM

The Government Purchase Card (GPC) is managed by the Contracting Office and assigned to units for supplies (must be a GSA Vendor) and services.

Supplies

o $3,500 Single Purchase Limit

o $25,000 Purchase Increase Limit

Services

o $2,500 Single Purchase Limit

o No increase authorized for services

Training

o $2,500 Single Purchase Limit

o $25,000 Purchase Increase with approved documentation (SF182). This is the primary COA for all training <$25,000 conducted by a commercial/civilian entity.

Specialized Purchase Procedures o Computer Equipment. PRIOR to purchase, cardholders are required to

obtain an approved CAPR (FC Form 3027). Commercial off the shelf (COTS) Computer Software, Desktops, Notebook Computers, Routers, Servers, PRINTERS and (All I.T. Equipment) must be bought from CHESS regardless of cost. A CHESS statement of non-availability is required prior to purchasing these items outside of these agreements.

o Radios and Walkie Talkies. Cardholders are required to all the Network Enterprise Center prior to purchasing radios or walkie talkies.

o Printing / Copying Services. DAPS is the MANDATORY source for printing/copying services. Prior to going to DAPS, fill out DD844 and process through Admin Services Div (MPSD).

Prohibited Items o Ammunition o Cash advances o Long-term lease of land and buildings o Aircraft Fuel o Repair of leased GSA vehicles Telecommunication systems Construction

services o Wire transfers Savings bonds Foreign currency o Dating and escort services (please no) o Betting, casino gaming chips, and off-track betting

o Transactions with political organizations Court costs, alimony, and child support Fines

o Bail and bond payments o Tax payments o If you have any doubt on what you are buying, contact the GPC Office or

RMO! Don’t make an authorized purchase!

Items That Often Require Pre-Purchase Approval. Purchases of certain items are often designated by an agency or organization as prohibited unless a specified agency official approves in advance the purchase of the item. This section lists many of these items. A cardholder shall obtain any required approval prior to purchase. Failure to obtain any required approval prior to purchase may result in the Cardholder and/or Billing Official reimbursing the Army for the loss i.e. the purchase price of the unapproved item or service. In addition, agencies often require that certain items or services be purchased from another government agency or specified vendor. In such cases a waiver is required before purchase from a different source.

o Printing

Defense Automated Printing Service (DAPS) is the mandatory source for all printing/reproduction services. Since DAPS is a government source this transaction is an intra-Governmental transfer. Accordingly, cardholders may be authorized higher dollar limits to pay for DAPS services.

o Hazardous material

Purchases of hazardous or dangerous materials must be approved by the local authority, DPW Environmental.

o Information Technology

Cardholders must obtain approval from the installation’s Information Management Office (IMO) before purchasing information technology services, computer equipment, and software. This requirement for prior approval includes network equipment, printers, data storage devices, other computer peripherals and related software, and information technology services. In addition, the Cardholder must check with the Army Small Computer Program (ASCP) point of contact to determine whether the purchase must be made from one of the ASCP’s blanket purchase agreements or contracts.

o Travel-related purchases

Travel-related purchases include rental/lease of motor vehicles associated with travel or temporary duty supported by travel orders (for example, purchase of airline, bus, and train tickets), and purchase of meals, drinks, lodging, or other travel or subsistence costs associated with official Government travel that will be reimbursed on a travel voucher. A Cardholder shall not purchase these type items with a GPC. A travel card should be used for travel-related purchases.

o Short Term Rental or Lease of land and buildings

The GPC "shall not be used for the long-term rental or lease of land or buildings. Additionally, GSA considers appropriate use of the GPC to include payment for renting a facility for a conference or meeting on a short-term basis (where a centrally billed travel card account would not be appropriate) as well as use for an agency acquisition of space for several weeks in case of emergency, such as responding to a natural disaster or an act of terrorism.

Frequently Asked Questions. Common FAQs arise from the use of government appropriated funds for the purchase in question. The following examples are to illustrate the general rules for acceptability on using appropriated funds for these frequently encountered purchase categories. This list is not all -inclusive there may be exceptions granted by additional. Any requests for purchases in the below areas require careful scrutiny. Consult with your legal counsel and RMO for further clarification.

o Food and Refreshments. As a general rule, most appropriated funds are not available to pay subsistence or to provide free food to civilian government employees at their official duty stations or vicinity. The “free food” rule applies to snacks and refreshments as well as meals.

o Personal purchases. Cardholders shall not purchase items merely for personal convenience, comfort, or entertainment and not required for an official Government use. These items should be purchased through employee collections and/or personal funds.

o Memberships. Appropriated funds may not be used to pay membership fees of an employee of the Brigadeed States or District of Columbia in a society or association (5 USC 5946) regardless of the resulting benefit to the agency. An agency may purchase a membership in its own name upon an administrative determination that the expenditure would further the authorized activities of the agency and this is not affected by any incidental benefits that may accrue to individual employees

o Greeting Cards and Decorations. The cost of greeting cards is a personal expense and may not be charged to public funds. It does not matter if the card is “non- personal.”

o Bottled water services. Cardholders shall not purchase bottled water services with their GPC. Limited exception: This purchase is authorized if an agency has a report, from an outside water-testing agency, determining that drinking water is not available on the premises or that the drinking water currently provided or available on the premises is harmful if consumed.

o Trophies, gifts, awards, plaques, and mementos as give-away items for hails, farewells, and other occasions. Appropriated funds may not be used for personal gifts unless there is specific statutory authority to do so (68 Comp. Gen. 22 6).

Purchasing Process

Identify Purchase

Requirement

Determine if

purchase is

authorized and

within cost

withhold

Screen sources of

supply. Obtain

waivers or

documents as

necessary

Place Order.

Record receipt and

document

purchase file

Cardholder

approves within 3

days of calendar

days after cycle

closes

Billing Official

certifies invoice

within 5 days after

cycle closes

1. Identify the need

2. Determine whether the need is within the CH purchase authority. Micro purchase thresholds are $3,500 for supplies, $2,500 for services and $2,000 for construction.

3. Determine whether funding is available. Have the Billing Official sign for pre-approvals

4. Screen mandatory sources of supply and organization-designated sources of supply. (NSN items, CHESS, Eagle Mart or DoD Emall, etc)

5. Obtain any required special written approvals/waivers (NEC, DPW, DOL, TMP…).

6. Place the order (in person, via telephone, or via Internet). Identify tax-exempt status.

7. Record the item in the Access Online Manual Order or create PR.

8. Record the receipt. Ensure that independent receipt and acceptance is verified (meaning that someone other than the cardholder documents receipt of the item).

9. Document the purchase file. Some examples are receipts, purchase documents, records of returns, special approvals, property records and waivers.

10. Make sure accountable equipment items are added to the appropriate custodial listing, if applicable and those copies of the property records are kept with the purchase documents in the GPC file.

11. Match transactions with Manual Orders in Access Online throughout the month.

12. Cardholders shall approve their statements in Access Online within 3 calendar days after the cycle closes.

13. Billing Officials shall certify their invoice in Access Online within 5 calendar days after the cycle closes.

HOW TO BECOME A BLLING OFFICIAL OR CARDHOLDER

All units a requesting GPC account must appoint the following required personnel:

Prime Billing Official (BO)

o There can only be one Prime BO per account. Prime BO’s are limited to no more than seven (7) cardholders per UserID.

MUST have one alternate billing official (ABO). New accounts will not be established without at least one Alternate in place. Existing accounts without an Alternate in place will be given 30 days to have one appointed before the account is suspended.

Cardholder (CH) (At least two CHs are preferred).

Mandatory Training Requirements

Billing Official

Complete FC4260

(Prime BO) or

FC4260-1

(Alternate)

Complete online

training

requirements.

Attach certificates

to application

Conduct face-to-face

GPC classroom

training. See RMO

Homepage for dates

Obtain RMO

signature on

application. Bring

to GPC Office

GPC Office will

create delegation

letter and US Bank

login ID/password

Once notified, go to

GPC Office to sign

delegation letter and

pick up US Bank

information.

1. Complete the following online courses. Register at ATTRS Launch at DAU. Upon successful completion of each class, print certificate and attach to your application.

CLG-001, GOVERNMENT PURCHASE CARD CLM-003, OVERVIEW OF ACQUISITION ETHICS (annual

requirement, do not reprint old certificates) CLG-005, PURCHASE CARD ONLINE SYSTEM (PCOLS) CLG-006, CERTIFYING OFFICERS LEGISLATION (COL)

2. Must have attended face-to-face initial GPC classroom training at Fort Campbell. Subsequent annual refresher training can be conducted online by completing CLG-004 and CLM-003.

GPC Class dates are published on the RMO SHAREPOINT Homepage under “GPC Class Announcement.”

3. Complete an FC4260 if you are the Prime BO or an FC4260-1 if you’ll be the Alternate BO. Fill in all blocks, attach the four certificates from the above courses and bring to the RMO Budget Analyst for signature, then bring to the GPC Office. The GPC Team cannot process without the RMO signature or missing certificates.

New Billing Official Account.

1. Once a new billing official application has been completely processed in PCOLS and transmitted to US Bank, it will take 48 hours for US Bank to produce a managing account number.

2. The GPC Office will create a 3-page delegation letter for you, and a US Bank user id and password. You must provide a completed DD577 for yourself.

3. You will be invited back to the GPC Office to sign your delegation letter, and pick up your US Bank log- in.

Replacing a Prime or Alternate BO

Complete FC4260

(Prime BO) or

FC4260-1

(Alternate)

Complete online

training

requirements.

Attach certificates

to application

Conduct face-to-face

GPC classroom

training. See RMO

Homepage for dates

Obtain RMO

signature on

application. Bring

to GPC Office

GPC Office will

create delegation

letter and US Bank

login ID/password

Once notified, go to

GPC Office to sign

delegation letter and

pick up US Bank

information.

1. Complete an FC4260 for a Prime replacement or an FC4260-1 for an Alternate replacement

2. Attach training certificates, visit your Resource Manager to sign/approve your application.

3. Turn into the GPC office for processing. The GPC Office will create a 3-page delegation letter, and a US Bank user id and password for you. You must provide a completed DD577 for yourself. You will be invited back to our office to sign your delegation letter, and pick up your US Bank user id and password.

Cardholder Requirements

Complete FC4217

Complete online

training

requirements.

Attach certificates

to application

Conduct face-to-face

GPC classroom

training. See RMO

Homepage for dates

Obtain RMO

signature on

application. Bring

to GPC Office

GPC Office will

create delegation

letter and US Bank

login ID/password

Once notified, go to

GPC Office to sign

delegation letter and

pick up US Bank

information.

1. Complete the following online courses; upon successful completion of each class, print certificate and attach to your application: (directions for ATTRS registration and DAU are attached below):

CLG-001, GOVERNMENT PURCHASE CARD

CLM-003, OVERVIEW OF ACQUISITION ETHICS (annual requirement, do not reprint old certificates)

GSA SMARTPAY FOR THE PURCHASE CARD (NOT a DAU course, GSA SmartPay website noted below) https://training.smartpay.gsa.gov

2. Must have attended face-to-face initial GPC classroom training at Fort Campbell. Subsequent annual refresher training can be conducted online by completing CLG-004 and CLM-003.

3. Complete an FC4217. Fill in all blocks, attach training certificates and take to RMO for signature. The GPC Team cannot process without the RM signature or missing certificates.

4. Once a cardholder application has been completely processed in PCOLS and US Bank, it will take approximately 14 days to receive your card from US Bank. Cards are now delivered to the cardholder at their work address identified in DEERS. The cardholder must bring the card to the GPC Office to sign delegation letters.

Online Training Directions for DAU Courses

1. To apply for a DAU course, you must first register for the course on the ATTRS. website at https://atrrs.army.mil/channels/aitas/

2. Click “Apply for Training”.

3. Select “Non-Acquisition Civilian & Military Workforce” from the drop-down list.

4. Select your preferred logon method (CAC, SSN and DOB) and enter the required info.

5. Click the “Logon” button.

6. Click the “Continuous Learning Modules” Training Category selection.

7. Select the Course you want to submit your Application. Courses offered are in alphabetical order. “DOD Government Purchase Card CLG-001” will be your first choice. “Overview of Acquisition Ethics CLM-003” can be found further down the list.

8. Click “Search”

9. From the Schedule that appears for the School that you selected, select the “Class” that you would like to attend by clicking the “Class Number (CLS).”

10. Enter/verify the information required on the application.

11. Once you have completed your application, go to the lower right corner and click “Submit Application”. If you properly clicked "Submit Application" a pop-up message, "A notification has been emailed to the student and to the student's supervisor", will appear on your screen.

12. Click "OK" to close it.

13. Continuous Learning Modules are delivered via the DAU virtual campus https://learn.dau.mil and if you applied for a Continuous Learning Module, your course welcome message and instructions will come directly from DAU. If you have any questions/problems/suggestions, please contact the DAU HelpDesk at dauhelp@dau.mil.

14. You have 7 calendar days to complete the Ethics Training course and 30 days for all other courses.

**PLEASE NOTE: When applying for an online class through ATTRS/DAU, it can take 48 hours or more for your registration to be accepted, so give yourself plenty of time to complete these online requirements.**

DEPLOYED FINANCE

PAYING AGENT AND FIELD ORDERING OFFICER

1. Purpose: The purpose of Operational Funds (OPFUNDS) is to provide a means for a unit to purchase mission critical requirements that cannot otherwise obtained by the Brigade through either the normal military supply system or from a higher headquarters logistical air or ground delivery resupply plan.

2. The following is the intent of the OPFUND:

a. Only support Brigade forces

b. Only purchase consumable/expendable supplies and services required to sustain the Brigade.

c. Not to serve as the primary logistic supply plan.

d. Not to support/fund any type of intelligence or information gathering operations.

e. Not to fund any cost to pay, equip, or support any foreign military, para-military or indigenous combat force, capitulated enemy force or displaced civilians.

3. Paying Agent (PA) and Field Ordering Officer (FOO) teams are typically required in contingency operations where there is a lack of a Government Purchase Card or vendors that accept GPC transactions. The deploying unit must first nominate a rank eligible PA and FOO Team to manage operational funds (OPFUNDS).

4. All OPFUNDS provided by the Brigade are funded by MFP-11 O&M Funds..

Process for Paying Agent and Field Ordering Officer NominationC

on

tra

ctin

g

Offic

e

RM

O

Dis

bu

rsin

g

Ag

en

t

Fie

ld O

rde

rin

g

Offic

er

Pa

yin

g A

ge

nt

Start

Unit appoints

Paying Agent

(PA) and Field

Ordering Officer

(FOO) Team

FOO gives PA

DA3953 (Purchase

Request) and

Appointment

Packet

Contracting

Officer (KO)

receives FOO

Appointment

packet

RMO receives

PA

Appointment

packet

PA submits required

documents to RMO

RMO trains

Paying Agent

and funds

according to

3953

FOO submits required

documents to the

Contracting Office

KO trains FOO for

appointment

2.0

2.0

2.0

Requirements for PA and FOO Appointment

Paying Agent Appointment

PA must be E-7 or above. E-6 and below must have a signed waiver.

Required Documentation: DD577 signed by BN Commander or O-5

PA Appointment Orders

Military ID Card

CLM003 Certificate

Human Trafficking Certificate (through JKO)

Note: PA Packet must include required FOO documents below

Field Ordering Officer Appointment

DD577 signed by the Contracting Officer

Request for FOO Appointment signed by the BN Commander

Appointment Memorandum from the KO

Completed DA Form 3953

Military ID Card

CLM003 Certificate

Human Trafficking Certificate (JKO)

Mission Essential List (MEL)

Certificate of Training Completion issued by the Contracting Office

5. Drawing Funds. Once the PA/FOO team is appointed and trained, the PA may draw funds from RMO.

o PA will sign for funds on a DA1081. o PA is reminded to methodically record and retain all SF44s. o PA is responsible for the physical security management of cash, as

directed in his/her training. o PA is responsible for updating cash ledger.

**If obtaining foreign currency or exchanging U.S. Dollars**

Paying Agents are authorized to exchange moneys for different currencies based on mission requirements. However, the amount of the exchange should be limited to the amount necessary to complete the mission. Foreign exchanges by PAs should be limited to emergency situations. All residual foreign currency held by agent at the end of the mission must be converted back to US dollars prior to return to home station. All currency exchanges must be documented by a receipt that reflects the amount of currency exchanged the rate of the exchange and date of exchange at a minimum. It is imperative that the agent requests the proper amount of each currency during the initial funding. Failure to comply with these instructions could cause the Paying Agent to become fully liable for the exchange rate gains or losses incurred.

6. Making a Purchase:

o All purchases must be made on an SF 44.General instructions for the use of the SF 44 are as follows:

The individual or cumulative amount on any single SF 44 will not exceed $2,500.00 (splitting a single purchase over two SF 44s is prohibited).

Goods or services must be immediately available. Only one delivery and payment allowed per SF 44. Must be prepared by the FOO and include an itemized invoice or

receipt. o Distribution of the SF 44.

The PA will keep a copy to support his/her payment. The PA will retain an extra copy for the RMO Disbursing Agent.

The vendor receives a copy at the time of the sale. FOO retains a copy.

PA/FOO Purchase Process

Co

ntr

acto

r/

Ve

nd

or

Fie

ld O

rde

rin

g

Offic

er

Pa

yin

g A

ge

nt

Un

it

Identifies

requirement

Selects vendor and

initiates delivery

Delivers/provides items;

signs SF44 to confirm

delivery of goods/services

Inspects items and

signs under

“Ordered by” in

SF44

Receives Invoice

and records

payment on SF44

Unit representative

signs SF44 under

Purchaser;

preferably S4 or

Customer

Pays vendor with

OPFUNDs; retains

original receipts

and SF44s.

7. Authorized Purchases. The contracting officer establishes and defines authorized purchases in each FOO’s appointment letter or orders. When in doubt whether an item is an authorized purchase, each FOO must ask the contracting officer who appointed him. Do not ask other FOOs—there are different types of FOOs who have different authorizations for purchasing.

8. Unauthorized Purchases. Unauthorized purchases are purchases the contracting officer did not authorize or outline in the FOO’s appointment letter or orders. Violations of the terms and conditions of the FOO’s appointment letter may result in the revocation of the FOO’s appointment as well as that of any additional or other FOOs within the Brigade (section, battalion, etc.) based on the chief of contracting’s evaluation of the violation.

Typical unauthorized purchases include but are not limited to the following:

o Clothing o Insurance o Medical and dental treatment o Passenger transportation on commercial carriers o Personal comfort items o Plaques, mementos, and training certificates o Construction o Purchases over established threshold for FOO o Purchases requiring more than one delivery or one payment

(known as split purchasing) o Class I items (food, water, or ice) o Ammunition or explosives o Personal services o Modified table of organization and equipment items o Information technology services, supplies, or equipment without

appropriate preapprovals

9. Keeping and Safeguarding of Public Funds.

PAs are pecuniary liable for the full amount of funds drawn. PAs are the only person to have access to OPFUNDS. PAs are not authorized to delegate responsibility of funds to anyone else, including financial institutions. Funds must not be co-mingled with any other funds, private or public. Funds must be secured in an approved safe to which only the Paying Agent has the combination. If an approved safe is not available, a field safe may be used, in conjunction with an armed guard, until such time an approved safe can be obtained or until the Paying Agent removes the funds. Approved safes are as follows:

o Up to $50,000 (cash, negotiable instruments, and paid vouchers): Class 1 or Class 5 - OR - Tool-Resistant Safe TL 15 with a Group 1R combination lock.

o $50,000 and higher (to include cash, negotiable instruments, and paid vouchers): Tool-Resistant Safe TL 30 with a Group 1R combination lock.

Transporting of funds:

o An armed guard for funds of $10,000.00 or more. o A government vehicle for the transportation of funds.

10. Clearing Funds

Paying Agents must clear within five days of redeployment.

PA must ensure funds are balanced. Original DD1081 must equal Cash on Hand + SF44 amounts.

To clear funds through RMO, the PA must have: o Original invoice/receipts o Original SF44’s o PBO Clearance Memo o Contracting Clearance Memo from FOO

If no discrepancies, PA will sign a DD1081 Return with a zero balance.

ACQUISITION AND CROSS SERVICE AGREEMENT (ACSA)

The Acquisition and Cross Service Agreement (ACSA) is an agreement negotiated on a bilateral basis with US allies or coalition partners that allow US forces to exchange most common types of support, including fuel, transportation, and equipment.

For non-NATO members, DOD components may utilize ACSA to acquire of logistic support, supplies and services (LSSS) from a country, if it meets one or more of the following criteria:

Has a defense alliance with the Brigadeed States.

Permits the stationing of members of the US Armed Forces or the home porting of US naval vessels in such a country.

Has agreed to pre-position US materiel in such a country. Serves as host country for US Armed Forces during exercises or permits other

US military operations in such a country.

Types of ACSAs:

1. The The Brigade can acquire support through ACSA if and only if:

a. Support is approved by deployed Commander/OIC

b. Support category falls under the LSSS support of the ACSA

c. There is a US ACSA Manager with delegation memo. The requesting unit or theater will typically have a J4 representative

d. Partner nation and the respective Embassy cannot accept MIPRs

e. Partner nation has an ACSA agreement with the U.S. or non-NATO members fit the aforementioned criteria

f. Funds are available

g. Typically, the The Brigade incurs Cash Transaction and Equal Value Exchange Transaction ACSAs for training costs outside the DTS (ie. fuel, transportation, equipment) or when the partner nation provides lodging and food for reimbursement but does not accept individual Soldier GTCCs.

2. If the conditions are met, then the following parties are involved:

a. Partner Nation b. J4 or equivalent joint logistics officer (ACSA Manager) c. Ground Unit Logistician. This individual is the forward deployed unit

logistician (typically S4) who verifies receipt of the LSSS. d. RMO e. DFAS

3. Non-Cash Transactions.

a. Replacement-in-Kind (RIK)

a. RIK transactions are conducted under an ACSA or IA in which the receiving party replaces LSSS it has received with LSSS of an identical or substantially identical nature.

b. Authority for RIK must be in the applicable ACSA or IA and agreed to by each party before the transaction.

c. Each party must agree on the replacement date. Replacement must be made within 1 year after the initial transaction. If RIK does not occur within 1 year, the transaction will convert to a payment in cash.

b. Equal-in-Value Exchange (EVE)

a. EVE transactions are exchanges conducted under an ACSA or IA in which the receiving party replaces LSSS it has received with LSSS having a specified monetary value.

b. EVE transactions use the actual or estimated prices in effect at the time the transaction is approved.

c. The parties must be satisfied that each party has received and provided logistic support of an equal value.

b. RIK and EVE Policy and Procedures

a. Before conducting a RIK or EVE transaction, the authorized U.S. administrator must determine that the receiving party can and will provide replacements that are identical, substantially identical, or equal in value to the LSSS provided.

b. The replacement must be of similar quality and have the same form, fit, and function as the support provided. Support provided and received needs not be of equal price, but must be of equal value.

c. If a RIK or EVE transaction takes place within the replacement schedule (which may not be more than 1 year), the transaction is not subject to the annual ceiling prescribed by Congress for DOD cash-reimbursable ACSA transactions. No annual dollar limit exists on the value of LSSS that can be provided or received through RIK or EVE.

4. Ground Unit Responsibilities

a. Contact RMO Comptroller to verify ACSA is the best COA b. Identify logistics requirements. Depending on the environment, this is

typically done by ACSA Manager. c. Identify method of payment d. Capture all costs for reimbursement. Verified by Partner Nation and/or

supporting agency. e. Complete ACSA Form (Form 1-3a).

i. Blocks 1-12: Ensure administrative information is completed accurately

ii. Block 13: Requested Line Item Summary. List by line item all reimbursable items. Calculate total in USD. Denote Exchange Rate in the below lines

iii. Block 22: ACSA Manager/J4 signs under “Authorized Requestor” iv. Block 23: Partner Nation Supply Official signs under “Authorized

Supplier” v. Block 31: Ground Unit Logistician signs to verify receipt of goods.

f. Attach invoice g. Submit to RMO for review. RMO will then prepare the payment for DFAS

disbursement.

COMMERCIAL TRAINING

The The Brigade maintains GPC Training Cards that are used solely for commercial or civilian training requirements. Use of this training card is mandatory for training <$25,000 conducted by a commercial/civilian entity and payment must be coordinated prior to training. If training was conducted prior to identifying an authorized method of payment, it may be considered an unauthorized commitment and the training OIC/NCO may be held financially liable. Unit Responsibilities:

1. Identify training requirement.

a. Must be validated by S3 or Command Team that training cannot be conducted by DoD/non-commercial entity.

2. Coordinate with organization to obtain a sales quote.

a. Must be less than $25,000.00. ($24,999.99 is the limit!)

b. If greater, an alternate method of payment must be implemented (ie. Contract).

3. Contact the The Brigade or respective BN Schools NCO. This individual is the Training GPC Cardholder.

4. Provide an SF-182 and roster of attendees to Schools NCO.

5. Cardholder swipes or provides card information to hold funds.

6. Training is complete; unit receives a service or benefit.

Process Commercial Training Requests Using Regiment Training Card (<$25,000)C

om

me

rcia

l

Tra

ine

e

Au

tho

rizin

g

Offic

ial

RM

O

Co

mp

tro

ller

Tra

inin

g/S

ch

oo

ls

NC

OU

nit

StartIs the training under

$25,000?

Unit provides SF182, Cost Estimate,

and roster of attendees to HHC

Training NCO/Cardholder

**must be done PRIOR to training**

Training NCO/

Cardholder reviews

SF182

RMO certifies and

approves availability of

funds; signs SF182

Training Officer and Authorizing

Official approves request and

signs SF182

Training NCO

charges expenses

against the card

Commercial entity

conducts training;

certifies training

completion

Unit receives

training benefit

RMO charges

expense against

unit budget

End

YES

Must initiate a contract

to fund this training

request. See “Process a

Contract” in this

Smartbook

NO

REQUEST A CONFERENCE (DOD/NON -DOD HOSTED)

1. “Conference” Definition: A meeting, retreat, seminar, symposium, or event that involves attendee travel

Conventions, expositions, symposiums, seminars, workshops, or exhibitions are also common terms for conferences.

Conferences typically involve themes, subject matters, or topics of interest to, and the participation of, multiple agencies and/or participants.

Some indications of a conference include, but are not limited to, registrations, registration fees, a published substantive agenda, scheduled speakers, or discussion panels.

Some training activities are considered to be conferences if the purpose is to educate or instruct, the majority of time is for planned, organized exchange or information between presenters and audience, content is to improve job performance, and development of benefits will be derived from attendance

2. Types of Conferences. This is important to identify the approval authority.

a. USASOC Hosted

i. >$500K: Approving Authority is the SOCOM CDR ii. $100-$500K: Approving Authority is the SOCOM DCDR iii. <$100K: Approving Authority is the GO/FO/SES in direct Chain of

Command

b. DOD Conference

i. All conferences are approved by the first O-6 in the Chain of Command

c. Non-DOD Conference

i. >$100K: Approving Authority is SOCOM DCDR ii. >$3K/person(or $600/person/day) but total is <$100K:

Approving Authority is USASOC COS iii. <$3K/person ($600/person/day): Approving Authority is the 1st

Line Supervisor with TDY Approving Authority.

d. Speaking Engagements

i. Members of USASOC are routinely asked to make speeches, give presentations, or serve as panel members at non-DOD hosted conferences. This type of support to a non-DOD conference must comply with the requirements of the JER 3-211 and USSOCOM PM

14-27, Personnel Speaking Engagements, dated 7 November 2014.

ii. USASOC may provide personnel in their official capacity to express USASOC policies as speakers, presenters, or panel members at Non-DOD conferences on a limited basis.

iii. Approving Authority for all Speaking Engagements is the USASOC CG.

e. Honorarium

i. An honorarium is intended to serve as a token of appreciation for speeches, lectures, or presentations, not as compensation for services rendered.

ii. Honoraria are intended for one-day events only.

i. For example, payment for one-hour presentation during a luncheon, symposium, seminar, or other similar occasion in normally an honorarium, while payment for a program of instructions of several hours that is part of a course normally is not an honorarium and requires a non-personal or personal service contract, as appropriate.

ii. >$1K/speaker: Approving Authority is the SOCOM CDR iii. $750-1K/speaker: Approving Authority is the USASOC DCG

iv. <$750/speaker: Approving Authority is the GO/FO/SES in direct Chain of Command

3. Submitting a Conference Request. Conference Packets must include the following:

Request Memorandum

Legal Review

Cost Assessment and Program Evaluation (CAPE) Analysis. See CAPE Analysis for detailed instructions.

Agenda

Attendee List

Invitation for Speaking Engagements See Sample Request Packet.

4. Conference Processing Timelines

USASOC Hosted

o Less than $100K approved at CSC level: approval submitted to DCSCMP-FMOD NLT 20 days from start of event.

o Greater than $100K requiring USSOCOM approval: request submitted to DCSCMP-FMOD NLT 30 days from start of event.

Non - DOD Conference Attendance:

o Less than $3K per attendee approved at unit level: approval submitted to DCSCMP-FMOD NLT 20 days from start of event. Except for HQ personnel; request submitted 30 days from start of event.

o Greater than $3k per attendee but less than $100K total requiring USASOC COS approval: request submitted to DCSCMP-FMOD NLT 20 days from start of event.

o Greater than $100K requiring USSOCOM approval: request submitted to DCSCMP-FMOD NLT 30 days from start of event.

Actuals Reporting: All Conference POCs must submit actual travel cost to FMOD NLT10 working days after the conference completion date

Process a Conference Request

NO

FMOD

Submits to

USSOCOM

Conference

Portal

Requestor attaches

approved memo in

DTS Substantiating

Records

Legal (RJAG)

Approved?

All attendees submit

DTS vouchers within

72 hours, if applicable. End

FMOD uploads

costs in

USSOCOM

Conference

Portal

Requestor

submits

complete

conference

packet

RMO Reviewer

verifies 1610 and

required documents

are attached

End

Submits packet

to FMOD

RMO reviews

vouchers for

accuracy.

Conference Complete.

Requesting Agency

submits Actual Costs

to FMOD NLT 10 days

Designated

Approving

Authority

Approved?

NO

End

YES YES

CAPE ANALYSIS INSTRUCTIONS

a. Log into https://www.cape.osd.mil/costguidance/.

b. Confirm your web browser is set to allow pop-ups. If your web browser is blocking pop-ups some of the calculator functionality described below may be restricted.

c. The Cost of Hosting an Event Calculator has a real-time computation feature. The estimated cost of hosting the event to the Department of Defense will be displayed at the bottom of the calculator and will be automatically updated as sections are completed. Once all sections have been completed, a summary sheet will be available when the ‘Save & Display Results’ has been clicked at the bottom right of the screen. The summary sheet is titled, Preparation of this event cost the Department of Defense a total of approximately $xx.xx, and will include a unique Reference ID. You must click 'Save and Display Results' to generate the summary page and Reference ID number for future access.

d. Form Items

Hosting an Event (A conference, symposium, training seminar, ceremony, etc.)

Event Title. Enter the title of the conference, symposium, training seminar, ceremony, or other event.

Event Date. Click the digital calendar to select the date(s) of the event.

Duration. Event duration can be entered to the tenth of a day. For example, a DOD employee can enter 0.2 days. Include travel time to and from the event if applicable.

Event Location. Click the down arrow to select the country and state the event will be held. Type the city where the event will be held.

Name of Organization (s) Sponsoring the Event. Type in the name of the organization(s) sponsoring the event.

Total Event Activities Itemized Costs

o The Calculator allows for multiple itemized costs to be entered. For each itemized cost incurred, click “Add New Itemized Cost.”

o Select the down arrow to view common itemized costs or type in the name of the Itemized Cost. Itemized costs associated with hosting an event could include (but are not limited to):

Reservations for meeting space, lodging, and receptions

Printing services for programs, presentations, and other documents

Refreshments (food and beverages)

Audio/Visual (AV) support

Gifts (registration, ceremonial, or VIP gifts)

Web hosting support

Transportation costs

Flyovers

o Enter the associated costs for each item (in current fiscal year dollars). Enter amounts to the nearest 0.5 man-day or actual man hours for the event oversight and/or execution.

o Click “Save.” The calculator will automatically store the costs (in current fiscal year dollars).

Total Event Government Manpower Costs

o The Calculator will automatically calculate the costs associated with government personnel planning or hosting an event (contractors should not be included). For each government employee planning or hosting an event (or for each type of employee planning or hosting an event), click “Add New Event Activity.”

o Select “Government Oversight” or “Event Execution” for each government employee who is expected to host and/or assist in organizing the event.

Use the drop down menu to choose the rank, grade, or GS-equivalent of the employee who will host or plan the event. Include both military and civilian manpower as applicable, using a new row for each individual.

o Enter the number of days or hours associated with event attendance.

o Click “Save.” The calculator will automatically calculate the manpower costs (in current fiscal year dollars) associated with hosting or planning the event.

Military Manpower Rates

o The Calculator will automatically calculate costs associated with manpower for military personnel. These rates do not include the fully burdened cost of military manpower. That is, the rates do not account for costs of health care, education assistance, discount groceries, child development and day care facilities, training, recruitment and advertising, DODEA and family assistance, manpower management, other personnel support, child education (impact aid), Veteran’s employment and training, Veterans’ benefits (cash and in-kind), or treasury contributions to retirement, concurrent receipts, or MERHCF. The composite rates used in this Calculator are published annually by the Office of the Secretary of Defense, Comptroller, and are available at http://comptroller.defense.gov/rates/.

Civilian Manpower Rates

o The Calculator will automatically calculate costs associated with manpower for Civilian personnel using FY 20XX General Schedule rates. These rates do not include the fully burdened cost of civilian manpower. That is, they do not account for Title 38 medical premium pay, overtime/holiday/other pay, incentive and/or performance awards, retention allowance, social security and medicare (employer’s contribution), recruitment/relocation bonuses, health care (employer’s share of FEHBP), Permanent Change of Station (PCS), Federal Employee Group Life Insurance (FEGLI), transportation subsidies, worker’s compensation payments, retirement accrual (employer’s contribution), Federal Retirement Thrift Investment Board payments (TSP matching), unemployment insurance payments (FUTA), severance pay/separation incentives, severance health benefits, discount groceries (OCONUS only), recruitment and advertising, training, unfunded civilian retirement, postretirement health benefits (government’s share of FEHBP), or postretirement life insurance (government’s share of FEGLI). The General Schedule rates are published by the Office of Personnel Management, and are available at http://www.opm.gov/oca/10tables/indexGS.asp.

o The manpower cost calculations are based on the following assumptions:

260 man-days per year (per FTE).

8 man-hours per day (per FTE) [or 2,087 man-hours per year per FTE].

21.7 man-days per month (average per FTE).

Cost of Government Travel Expenses Incurred while Planning the Event

o For each travel expense incurred while preparing or planning an event, click “Add New Trip Cost.” Total travel costs should be computed for relevant travel, lodging, and other expenses based on costs reported from the Defense Travel System (DTS), or other sources if DTS is not available (e.g. vouchers). The Calculator should only include travel costs associated with Hosting an Event. If you will be attending the event as a host speaker, manager or logistics coordinator include your travel expenses. If you will be attending as a registered participant, complete the Cost of Attending an Event Calculator.

o Enter travel costs associated with hosting the event, as well as the Temporary Duty (TDY) location. Travel costs should include all costs associated with travel, such as airfare, lodging, etc (per person or per activity?). If multiple trips were required for preparation of the event, add a new cost for each trip taken.

o If no travel expenses were incurred, enter $0.

o Click “Save.” The calculator will automatically store the costs (in then year dollars) associated with travel.

Total Event Cost Recovery

o Many events, such as conferences, collect Registration Fees from attendees. This revenue should be considered as a benefit (or a negative cost) associated with hosting an event.

o Click, “Add New Recovery Cost” and enter the number of government employees and non-government employees expected to attend the event (and any other category of participants who receive separate registration fees). One estimation method is to enter the number of participants from previous events.

o Type the total amount of revenue expected to be generated through registration fees. To estimate this revenue, multiply the number of expected attendees times the per-person registration fee amount.

o If no registration fees will be collected, enter $0.

o Click “Save.” The calculator will automatically store the revenue (in then year dollars) associated with event registration fees. Some

events rely on funding other than revenue generated from attendees, such as non-appropriated funds or fees charged for exhibit space. This funding should be considered as a benefit (or a negative cost) associated with hosting an event.

o Type the total amount of other funding (i.e., non-appropriated funds, donations, etc.) to be used towards the event.

o If no non-appropriated funds or donations will be used, enter $0.

o Click “Save.” The calculator will automatically store the funding (in then year dollars) associated with other event funding.

Will this cost estimate data be required on a recurring basis?

o Select “Yes” if the cost estimate will be recurring. Selecting “Yes” will ensure a unique Reference ID number is generated for each additional cost estimate. The Reference ID number should be retained for future access. Select “No” if this cost estimate is a onetime event.

o Enter the frequency of this recurring estimate (i.e., biennial, annual, quarterly, etc.): Type in the frequency this recurring estimate will be generated.

Save & Display Results

o Once all fields have been accurately entered into the system, click ‘Save & Display Results’ at the bottom right of the calculator. After clicking ‘Save & Display Results,’ a pop-up window will appear with the Cost Estimate for hosting this event. It is recommended that this cost estimate be used when weighing the costs and benefits of hosting this event.

o The cost estimate will include a unique Reference ID number.

BUYING COINS

Commanders are allowed to personally procure Unit Coin Medallions (UCM) out of pocket. However, there are strict regulations on using appropriated MFP-11 O&M funds for UCMs.

1. General:

a. UCMs are custom minted and emblazoned coins, typically with a unit insignia on one side and an inscription on the reverse side. The coins are generally presented by the Brigade Commander or on behalf of the Brigade Commander.

b. The USASOAC CG is the approval authority for using MFP-11 unit O&M funds to purchase UCMs for all USASOAC units.

c. Commanders of battalion-sized units and above are authorized to procure UCMs.

d. UCMs may identify the presenter only by position or title of the authorized individual and/or the name of the agency presenting the coin (e.g. Commander, Brigade Special Operations Aviation The Brigade).

e. UCMs may only be presented to Soldiers and DoD Civilians. f. Unauthorized Uses:

i. UCMs will not be purchased with the presenter's name inscribed on the coin (e.g. LTC John Smith). After purchase, the presenter's name may be engraved on the UCM for each individual presentation.

ii. UCMs must be awarded for performance. UCMs will not be given away as mementos and should not be presented merely for performance of regularly assigned duties.

iii. UCMs will not be presented to the following personnel:

Superior or peers of the awarding officer.

Contractors.

Volunteers.

Retirees and Family members.

Employees of non-Federal government agencies.

Foreign military or civilian personnel 5. Limitations:

a. Commanders may not exceed the below spending thresholds for total UCM purchases in any one Fiscal Year (FY):

i. GO-Level Command: $7,500

ii. Brigade Level (O6) Command: $5,000

iii. Battalion Level (O5) Command: $2,500

6. Purchase Requests:

a. Units will submit requests to purchase UCMs through the RMO Comptroller for approval. Purchase requests will consist of a legal review and a letter of justification from the Brigade Commander with the following information:

i. Number of UCMs to be purchased.

ii. Cost per coin and total purchase cost.

iii. Amount already expended on UCMs during the current FY.

7. Process for UCM Request Approval

Obtain quote and

UCM image

design,

Complete

purchase request

memo. Must

include total # and

cost

BN CDR approvesRMO verifies

funds; approvesRCO approves

ARSOAC CG

Approves

Unit is authorized

to purchase UCM

BUYING GIFTS

Gifts are purchased with Official Representation Funds (ORF). As of February FY17, the The Brigade does not have ORF Funds. The official USASOC ORF Policy is currently under review and not yet approved.

BUYING FOOD

1. Basic Rule. Food is a personal expense. Therefore, appropriated funds are not available for the purchase of food for employees within the official duty station. However, IAW the Government Employees Training Act (5 USC 4109, 4110) and Government Employees Incentive Awards Act (5 USC 4501-4506) are statutory authority to provide food at training, meetings and award ceremonies in duty station.

a. Training is defined as the process of providing for and making available to an employee…a planned, prepared, and coordinated program, course, curriculum, subject, system, or routine of instruction or education…which will improve individual and organizational performance and assist in achieving the agency’s mission and performance goals (5 USC 41, SEC 4101; B-247563.4 (1996)).

b. Meetings include conferences (externally organized/sponsored and dealing with matters of general interest to governmental and non-

governmental participants), conventions, seminars, symposiums, retreats and workshops (a business meeting internal to the agency primarily to discuss day-today agency operations and concerns) (GAO Red Book P 4-36). In sum, a meeting is any organized gathering other than training.

2. Food may be purchased using appropriated funds under the following conditions:

Type of Event Appropriated Funds may be used to pay for food when:

Training sponsored by a non-government organization

A single fee covers both attendance and food; or there is a separate fee for the meal but the meal is incidental to the training and being at the meal is necessary to obtain the full benefit of the training

Training is sponsored by your agency

The meal is incidental to the training and participating in the meal is necessary to obtain the full benefit of the training and eating elsewhere would case the employee to miss an essential part of the training. Do not hold a meeting, have a luncheon speaker and call it training.

Meeting is sponsored by a non-government organization to discuss matters of interest to government and non-governmental attendees

A single fee covers both attendance and food; or there is a separate fee for the meal but the meal is incidental to the meeting and being at the meal is necessary for full participation in the meeting and eating elsewhere would cause the employee to miss essential formal discussions, lectures or speeches on the purpose of the meeting.

Meeting to discuss internal agency day-to-day business

If a facility rental fee includes food and the fee is non-separable, non-negotiable, and competitively prices with rental facilities that do not include food, then it is allowable. This is not apply to purely internal business meetings or conferences sponsored government agencies involving day-today agency operations and concerns.

Award Ceremonies The agency must determine that food will enhance the recognition value of the award and the ceremony must allow other employees to publicly recognize the accomplishments of the awardees and the food must be incidental to the ceremony.

Cultural Programs Modest refreshments (hot/cold drinks, bagels, muffins, donuts, fruit, pretzels, cookies) may be purchased.

APPENDIX A: COMMON F INANCE TERMINOLOGY

The following terms and abbreviations will be mentioned throughout the Smartbook. Please refer to this list for reference.

Accounting Processing Code (APC). A locally developed, four character, alphanumeric code which abbreviates the accounting classification for input into the accounting records. It identifies and “captures” expenses for a particular activity or function, or essentially a bank account for units. Every staff, unit, and activity receiving allotment is assigned an APC. For instance, 1BN APCs will begin with TA**, 2BN TB**, 3BN A8**, 4BN SL**.

Accounts Payable. Amounts owed to others for goods and services received and assets acquired.

Accounts Receivable. Amounts due from others for goods furnished and services rendered.

Activity. A unit or agency subordinate to a major activity, which represents the lowest level where significant decisions concerning resources are made.

Allocation. An authorization issued by the Comptroller of the Army to specified special operating agencies and general operating agencies to finance operations at subordinate echelons by means of suballocation or allotment. The Funding Authorization Document (FAD) is used to allocate funds.

Allotment. Similar to an allocation except that this authorization document is issued by the general operating agencies to subordinate echelons. The FAD is also used for allotments.

Amendments. An administrative action to change an order to add, change, correct or delete information on a TDY order (i.e. to add or delete personnel on an order.)

Annual Funding Program (AFP). An annual budget, normally classified by budget program and appropriation, issued by the Comptroller of the Army or, as appropriate, by the head of an operating agency (USASOC for the The Brigade). It serves as a forecast of funds to be made available during the fiscal year by higher command to each subordinate level of the Army. When specifically 80 stated it constitutes an administrative subdivision of funds.

Appropriation. An authorization by act of Congress to incur obligations for specified purposes and to make subsequent payments; therefore, out of the Treasury of the Brigadeed States. Appropriations are classified as being annual, multiple-year, or no-year, depending on the period of time that is available for obligation purposes.

Army Management Structure. A structure established by regulation (AR 37-100-FY) to provide a single, uniform classification of the non-tactical (peacetime) activities of the

Army for use in programming (except control programs), budgeting, accounting, manpower management, supply management, and financial reporting through the use of Army Management Structure Codes (AMSCO).

Army Management Structure Code. The AMSCO is a data element not to exceed 11 digits. It is the common language for interrelating programming, budgeting, accounting and manpower control through a standard classification of Army activities and functions. For some appropriations the AMSCO is also referred to as the Project Code.

Army Resource Management system. The methodology for directly and continuously relating programming, budgeting, accounting, manpower, and supply management in administering the operation of the Army. It operates under the framework of the DOD PPBS and the AMS.

Army Stock Fund. A working capital fund used to finance the procurement of certain supplies that are held in inventory until sold to consumers. It also finances and holds inventory in reserve for mobilization. The Army Stock Fund is separately funded by Congressional appropriation.

Audit Trail. The tracing of items of data from formal reports, or other accumulations of data, step-by-step, back to original source data. The stub entries in the PBG/BMG provide audit trails for program and budget transactions.

Basic Symbol Number (BSN). A four-digit number that identifies the type of funds being used.

Blanket Travel Orders. An order issued to one who regularly and frequently makes trips away from his or her permanent duty station within certain geographical limits in performance of regularly assigned duties.

Bona Fide Need. The item or service required for the mission. Even if an expenditure is desired, it is not considered to be bona fide need when it is not mission essential and is not required to be on hand or on order in the current fiscal year.

Budget. A planned program for a fiscal period.

Budget Estimate Submission. A forecast of funding requirements for the budget year and program year.

Budget Year. The fiscal year for which the budget is being considered (the fiscal year following the current year).

Ceiling. Specified maximum amount of funds that must not be exceeded for a certain mission.

Certifying Officer. A person authorized to attest to the correctness of the amount for services rendered or supplies furnished as set forth on vouchers submitted for payment.

Commitment. A firm administrative reservation of funds, based upon firm procurement directives, orders, requisitions, or requests, which authorize the creation of an obligation. Availability of funds is assured before a commitment is made. This reservation is not binding and can be changed. Some appropriations require formal commitment accounting.

Confirmatory - VOCO Temporary Duty Orders. A verbal order issued by a commander in lieu of a written order for a soldier to go on temporary duty. Due to time and administrative constraints it would not have been possible to issue written orders. In order for the soldier to be reimbursed, a VOCO order must be confirmed by a written order as soon as possible.

Constructive Cost. This is a computation which places a "ceiling" on the amount of money a traveler can be reimbursed when authorized to use a Privately Owned Conveyance (POC) as the mode of transportation.

Continuing Resolution Authority (CRA). Usually, at the beginning of each FY, the U.S. Government will be under a Continuing Resolution Authority (CRA). CRA is an interim appropriation, enacted to provide authority for specific ongoing activities in the event that regular appropriations have not been enacted by the beginning of the fiscal year or the expiration of the previous CRA. A CRA has a fixed life and provides the authority necessary to allow operations to continue in the absence of appropriations. A CRA remains in effect until:

a. Enactment into law of a regular appropriations act;

b. Enactment of another CRA; or

c. A fixed cutoff date as stated in the CRA.

A CRA may be enacted for any length of time, from one day to an entire fiscal year. The prerogative for determining the length of a CRA rests with the Congress, and is often influenced by political factors.

Cost Transfer. Conducted to make financial adjustments.

Current Year (CY). The fiscal year in progress.

Customer Number. A six-digit number assigned by accounting to identify a reimbursable customer.

Decrement List. Activities or functions to be eliminated if resources received are below anticipated levels. Listed from least important to most important.

Department Code. A two- or four-digit code which identifies the military department or government entity receiving the appropriation.

Deobligation. A downward adjustment of previously recorded obligations. This may be attributable to the cancellation of a project or contract, price revisions, or corrections of estimates previously recorded as obligations. Also called a Recovery.

Department of Defense Activity Address Code (DODAAC). An alphanumeric code assigned to units or major activities used to identify the requesting organization on a supply requisition.

Direct Fund Cite. An agreement (DD Form 448, a letter, or a message) authorizing a performing activity to cite the requestor’s funds on an obligation document (i.e., contract, travel order, etc.). The customer’s funds will not be obligated until a copy of the contract/travel order has been received by the performer/acceptor of the order.

Disbursement. The expending (paying out) of government funds to pay a legal bill of the Government. An expenditure of public money made by the accountable officer on the basis of a certified voucher.

Expense. The costs of goods or services consumed in the normal operation of an organization. Constructive use of resource. Obligations are initially incurred to ensure the availability of funds and to establish a legal reservation of government funds at the Brigade level. These same funds that were initially obligated will become an expense once the Brigades have received the supplies or the services have been performed.

Element of Resource (EOR). A four-digit code which describes the nature or principal characteristics of the expenditure. Classifies the resource according to the nature of usage rather than the purpose. The first and second positions relate to an Office of Management and Budget (OMB) object classification; the third and fourth positions are detail data.

a. EOR 21##. Used for document numbers relating to primarily Temporary Duty (TDY). The

most common permutations of this EOR are 21T1 (tickets), 21T2 (per diem and

miscellaneous charges), and 21S0 (GSA vehicles associated with costs.)

b. EOR 22##. Transportation of Things. Government bills of lading and ground and air

express mail (such as FEDEX), 22NL is used for those items transported by land, 22NA

is used for those items transported by air.

c. EOR 23##. Rents. Communications and Utilities. This EOR most commonly accounts for

telephone related charges and portable latrine charges.

d. EOR 24##. Government Printing and Reproduction Services. This EOR is rarely used or

the divisional units as most printing services are paid for either by a contract or with the

IMPAC credit card.

e. EOR 25##. Contracts and Military Inter-departmental Purchase Requests (MIPRs) (See

Chapter 9).

f. EOR 26##. Supplies and Materials. Supplies ordered through the Army supply system

use this EOR. Some DLR’s are accounted for in this category (see Chapter 11). All

IMPAC credit card obligations assigned to EOR 26RB (see 6.5.h below)

g. EOR 31##. Government Equipment. Many of the larger or more expensive items

attainable from the Army supply under EOR 26RB. Any interest or penalty assessed to a

unit will be accounted for using EOR 43##.

A complete listing of EORs can be found in DFAS-IN Manual 37-100-XX.

Expenditure. A payment of a check or equivalent action, which, on the books of the U.S. Treasury, constitutes a charge against the appropriation, cited.

Expired Appropriation. An appropriation no longer available for obligation, except for obligation adjustments (upward and downward), but still available for disbursements to liquidate existing obligations.

Field Duty. All duty by members serving with troops participating in maneuvers, war games, field exercises, or similar types of operations and where:

a) The member is subsisted in a government mess or with an organization drawing field rations, and is provided government quarters or is quartered in accommodations normally associated with field exercises (everything normally covered by per diem is furnished without charge, except that officers are required to pay for rations at the basic meal rate or pay by payroll deduction. Contracted quarters and mess can be considered field conditions, when declared so by competent officials).

b) Students that are participating in survival training and forage for subsistence and improvise their own shelter are considered under field conditions.

NOTE: When under field conditions, no per diem is payable.

Fiscal Year. Funds authorized/provided are for a specific period of time. A fiscal year (FY), unlike a calendar year, begins 1 Oct XX and ends 30 Sep YY.

Floor. Specified minimum amount of resources that must be used for a certain mission. It may be exceeded. Money not expended will be returned.

Funding Authorization Document (FAD). This document provides the authority to installations to incur obligations (spend money). FADs allow for increases/decreases by AMS and SODP. FADs also provide quarterly obligation targets (allotment), which may not be exceeded.

Funded Reimbursement Authority (FRA). A specific dollar ceiling provided on the FAD. It cannot be exceeded. Reimbursable orders can only be accepted up to this ceiling amount.

Government Facilities. The term "government facilities" is a combination of government mess and government quarters.

a) Government Mess. Any of the following, provided it is made available to or used by the member concerned, even though officers are assessed a charge therefore:

1) General or service organizational mess, including messing facilities of a state-owned National Guard camp.

2) Army or Air Force officers' or student officers' field mess.

3) Marine Corps officers' field ration dining facility, or an officers' wardroom mess or warrant officers; and chief petty officers' mess afloat.

4) Box lunches, in-flight meals, or rations furnished by the government on military aircraft (in-flight snack meals purchased at the member's option before boarding a military aircraft for consumption aboard the aircraft are not considered as meals furnished by a government mess).

5) Meals furnished by commercial air carriers (including AMC charter flights) on a courtesy basis are not considered as meals furnished by a government mess. A mess established and operated primarily for the subsisting of enlisted members is not considered as a government mess for officer members unless the mess is, in fact, used by or made available to officers.

b) Government Quarters. Government quarters include the following:

1) Sleeping accommodations owned or leased by the US Government, provided they are made available to, or used by, the members concerned.

2) Lodgings or other quarters obtained by US Government contract.

3) Quarters in a state-owned National Guard camp.

4) Sleeping facilities in a National Guard armory when such facilities are actually used or their use is directed by competent authority for annual or year-round annual training even though not used.

5) Lodging facilities on a military installation, owned and operated by corporation, if the use of such facilities is directed in accordance with the regulation of the service concerned.

6) Family-type housing owned or leased by the US Government.

Group Travel. Movement on temporary duty of three or more members traveling in a group for which transportation will be furnished by the government from the same point of origin to same destination under one order which is specifically designated by the order-issuing official as a "group travel order". A group travel status may also be

designated between any points enroute, provided that the orders specifically indicate the point between which a group travel status will obtain. While in a group travel status, member is provided meals without charge. Per diem while in a group travel status is not authorized.

In and Around Mileage. Also known as local mileage, it is mileage allowed when traveling to a TDY point by private auto. If transportation is not provided between the place of business, lodging and meals, a set number of miles per day is then authorized by the order issuing authority, or in the case of a school of instruction, by the Uniformed services the Installation Commander. An itemized log must be completed when making claims for reimbursement. Additionally, the total number of miles being claimed must be annotated in the "REIMBURSABLE EXPENSES" block of the travel voucher.

Incremental Costs. Those costs which are over and above normal operating costs for a given activity or operation.

Limit. The limitation or subhead is a four-digit suffix to the US. Treasury account number (basic symbol). The limitation is used to identify a subdivision of funds that restricts the amount or use of funds for a certain purpose or identifies sub-elements within the account for management purposes. On accounting documents, the limitation is preceded by a decimal point. If there is no limitation, leave these positions blank.

Miscellaneous Obligation Document (MOD). A dual-purpose form used as an obligation document or a partial payment record. The form is used to record obligations incurred, but not liquidated, for which no purchase order, contract, or other specific obligating document exists. The MOD must be replaced with the legal obligating document when it becomes available. The use of a MOD is especially important at year-end when the obligations need to be set up in STANFINS and the obligation documents have not yet been received.

Obligation. A legal reservation of funds established as the result of an order placed., which creates a binding agreement on the US Government.

Paying Agent. A commissioned officer, warrant officer, or non-commissioned officer in the rank of E-7 or above appointed on orders to make cash payments for a specific purpose. Normally, it is in conjunction with field training exercises, deployments, or special projects. The agent becomes a representative of the Finance and Accounting Officer.

Per Diem. An allowance to cover cost of lodging, meals and related incidental expenses. Per diem allowance is a separate payment and does not include payment for transportation expenses (i.e. airline tickets purchased by traveler with personal government charge card) or miscellaneous travel expenses (i.e. ATM fees, long distance phone calls for official business).

Prior Year. The previous fiscal year.

Program Year. The fiscal year following the budget year.

Reconciliation. Making separate sets of records agree. In fund control, a resource control ledger, Standard Finance System (STANFINS) printouts, and the documents on file.

Reimbursable Expenses. Expenses paid in addition to per diem and transportation entitlements. Some common reimbursable expenses are tips to baggage handlers at transportation terminals, official communications, Automated Teller Machines (ATM) fees and registration fees.

Reimbursement. Funds provided by another activity to pay for goods or services.

Repeated Travel Orders. Orders which allow any necessary number of separate round trip journeys from the permanent duty station to and from SPECIFIED LOCATIONS.

Standard Army Finance System (STANFINS). A fully automated, Army-wide accounting system designed to provide sophisticated and comprehensive accounting support to installations.

Travel Settlement Voucher (DD Form 1351-2). This form is used after the traveler returns from TDY travel to be paid his/her travel allowance.

Un-Financed Requirement (UFR). Insufficient funds to accommodate requirement for which an operational need has been verified, for which authorization has been received, and for which the obligation can be accomplished in the current fiscal year.

Unliquidated Obligations (ULO). Unpaid bills for which the U.S. Government has a recorded obligation.