Maintain Commitment and Obligation Records 1

Terminal Learning Objective Action: Maintain Commitment and Obligation Records Conditions: Given access to DFAS-IN Regulation 37-1, DoDFMR Volume 3 (Chapters 8 & 15) and DoDFMR Volume 14; standard office supplies and equipment, and awareness of Operational Environment (OE) variables and actors. Standard: Identify stages of expenditure transactions, identify the flow and receipt of funds, and maintain commitment and obligation records with a minimum of 75% accuracy.

Stages of an Expenditure Transactions Authority Received/Funding Commitment Obligation Accrued Expenditure Expense Disbursement

Types of Funding Authorities Authorization provided on the funding document to incur obligations against the government funds. Direct Obligation Authority (DOA) Automatic Reimbursement Authority (ARA) Funded Reimbursement Authority (FRA)

Commitment An administrative reservation of funds which authorizes the creation of an obligation without further approval by the certifying officer. Commitments are recorded in GFEBS via transaction code FMY1   Engagement

Obligation A legal reservation of funds which the government is legally bound to pay a known or estimated amount at a specific time. Obligations are recorded in GFEBS via transaction code FMZ1   Marriage

Accrued Expenditure/Expense Accrued Expenditure - The actual or constructive receipt of supplies and/or services for which a valid obligation has been incurred. Expense - The total value of goods and/or services consumed in accomplishment of the mission or task.  

Disbursement A payment of a legal liability of the government which decreases the accountability of the Disbursing Officer (DO) making the decision.

Check On Learning

Funds Distribution 10 Congress (appropriation) Office of Management and Budget (OMB) (apportion funds to lower level) Headquarters Dept. of the Army HQDA (allocate funds to lower level) (Level 1) ACOM/SOA/GOA/DRU, etc (allot/allow funds to lower level) (Level 2) Special and General Funds Center Installations (sub-commands) (Level 3) Subordinate Activity/elements/CMD (Level 4) Subordinate Units 10

Flow of Funds Congress HQDA (level 1) Office of Management and Budget (OMB) ACOM (TRADOC) (level 2) Installations(FTJ) (level 3) Subordinate Activities (level 4) Subordinate Units (lower level)

Methods of Funding Formal distribution - The funding document is subject to the Anti-Deficiency Act Title 31 USC . Formal distribution is the Level 1 through level 4 funding. (higher down to Instillation) Informal distribution of funds is made on a Funding Allowance Document also known as a funding document. It is NOT subject to the Anti-Deficiency Act Title 31 but could lead to a Title 31 violation

Methods of Funding cont. Transaction Code FMBB implements funds control at Level 1 and Funds distribution at Levels 1 - 4. Funds distribution in GFEBS is made in Versions: Version 1 (Planned/AFP) Version 0 (Actual/Allotment) Funds distribution must be accompanied by a cash allocation from the Treasury Warrant. The Funds Execution Controller must create a Journal Voucher (JV) using transaction code FB50 to support funds distribution for new appropriations, transfers, contingency appropriations, or rescissions.

Funds Distribution Cont. Funds Distribution and Control are ongoing processes within the Army and are made up of the following elements: - Funds Control - Above HQDA - Funds Distribution - HQDA and below - Formal Distribution - Levels 1, 2, 3, and 4 Informal Distribution - Occurs below Level 4 Funds Distribution and Control is used to move funds from: - Base appropriation - Contingency appropriations, reprogramming, recoveries, transfers, etc. 14

Funds Distribution Cont. Transaction Code FMBB implements funds control at Level 1 and Funds distribution at Levels 1 - 4. Funds distribution in GFEBS is made in Versions: Version 1 (Planned/AFP) and Version 0 (Actual/Allotment). • Funds distribution must be accompanied by a cash allocation from the Treasury Warrant. • The Funds Execution Controller must create a Journal Voucher (JV) using transaction code FB50 to support funds distribution for new appropriations, transfers, contingency appropriations, or rescissions. 15

LSA Check On Learning

Types of Funding Authorization Direct Obligation Authority Funded Reimbursement Authority Automatic Reimbursement Authority Constitutes Funding Received by Installation Allows Funding to be Increased by Amount of Orders Received Total Financial Authority

Direct Obligation Authority (DOA) Specific Dollar Amount For Mission Activities and Base Operations Quarterly Amount Immediately Available for Obligation Upon Receipt of the Allotment Controlled by Installation

Funded Reimbursement Authority (FRA) Specific Dollar Amount For Specific Non-Mission Activities Quarterly Amount NOT Immediately Available for Obligation Upon Receipt of Allotment (Placed in a Reserve Account) Controlled by ACOM

Automatic Reimbursement Authority (ARA) No Specific Dollar Amount For Specific Non-Mission Activities NOT Immediately Available for Obligation Upon Receipt of the Allotment (Obligation Authority “Generated” Based on Receipt of Order) Controlled by Installation

Administrative Limitations Imposed on the Use of Funds Specific Dollar Amounts May be legal or regulatory Types: Ceiling Floor Target Fence

FUNDING TARGET MEMORANDUM AJKG-B 1 October 20** MEMORANDUM FOR Commander, 93rd Infantry Division, ATTN: Resource Management Officer SUBJECT: First Quarter (FY**) Funding Target 1. FUNCTIONAL AREA: 131096QLOG 131096FAHB FUNDS CENTER/ COST CENTER: A2ABN2ABN00 A2ACN2ACN00 DODAAC: ZAAHA Z16CO Direct Obligation (Initial) a. Quarter $ 590,000.00 $260,000.00 b. Annual $2,400,000.00 $985,000.00 Notes: Funded Reimbursement Authority (FRA) – Not Authorized Automatic Reimbursement Authority (ARA) – Authorized based on receipt of orders. 4. a. 131096QLOG (A2ABN2ABN00) COST ELEMENT/ COMMITMENT ITEM QTR ANNUAL 6100.2100 $ 90,000.00 $980,000.00 6100.2300 300,000.00 1,200,000.00 6100.2500 $200,000.00 20,000.00 $590,000.00 $2,200,000.00 b. 131096FAHB0 (A2ACN2ACN00) COST ELEMENT/ COMMITMENT ITEM QTR ANNUAL 6100.2300 $100,000.00 $400,000.00 6100.2500 12,000.00 445,000.00 6100.2600 35,000.00 140,000.00 $147,000.00 $985,000.00  

RESOURCE DISTRIBUTION DOCUMENT (RDD) REPLY TO ATTENTION OF: JJSU 1 OCT ** MEMORANDUM FOR DISBURSING OFFICE SUBJECT: RESOURCE DISTRIBUTION DOCUMENT (RDD) 1. FORWARD HEREWITH IS THE INITIAL FY ** funding document RECEIVED FROM HSC. 2. DIRECT OBLIGATION AUTHORITY (DOA). FUNDS CENTER/ COST CENTER FUNCTIONAL AREA 1st QTR ANNUAL A2ABN2ABN01 131096QLOG 100,000 400,000 A2ABN2ABN02 131096QLOG 65,000 240,000 A2ABN2ABN03 131096QLOG 30,000 121,000 A2ABN2ABN04 131096QLOG 10,000 5,000 A2ABN2ABN05 131096QLOG 150,000 595,000 A2ABN2ABN06 131096QLOG 25,000 100,000 A2ABN2ABN07 131096QLOG 15,000 95,000 A2ABN2ABN08 131096QLOG 15,000 60,000 A2ABN2ABN09 131096QLOG 90,000 250,000 A2ABN2ABN10 131096QLOG 28,000 120,000 TOTAL: 13********** MISSION $528,000 $2,021,000 3. AUTOMATIC REIMBUSEMENT PROGRAM (ARP). FUNDS CENTER / COST CENTER FUNCTIONAL AREA 1ST QTR ANNUAL A2ACC2ACC01 121014VPUB 13,000 50,000 A2ACC2ACC02 121014VPUB 12,000 40,000 A2ACC2ACC03 121014VPUB 5,000 30,000 4. TOTAL AUTOMATIC REIMBUSEMENT CEILING: $30,000 $120,000 /S/ TYRONE FOLSOM LTC, MSC COMPTROLLER

Funding Document GFEBS 12/16/2011 Dynamic List Display 1 ----------------------------------------------------------------------------------------------------------------------------- Entry Document Document 2012 / 100000095 - Posted FM Area ARMY Process Transfer Total Sender 20,000,000.00 USD Total Receiver 20,000,000.00 Value Type Budget Budget Category Payment Version 0 Fiscal Year 2012 Document Type ALT4 Document Date 10/01/2011 Posting Date 10/01/2011 Responsible JOHN SMITH Created by 1246862598 Created on 12/02/2011 Created at 09:53:47 ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |Line |-/+| Fund | Funds Ctr |Cmmt Item| F.Ar |Funded Prg|Type| Amount (USD)| Amount (USD)|LC|DK |Text |Add.Line| |000001 | - | 202010D12| A2ABB | ALLOBJ |ARMY|ARMY |4611| 20,000,000.00 | 20,000,000.00 | USD |0| |000002 |+ | 202010D12| A2ABM| ALLOBJ |ARMY|ARMY |4611| 20,000,000.00 | 20,000,000.00 | USD |0 | |000003 | - | 202010D12| A2ABB| BUDRES |ARMY|ARMY |4580| 20,000,000.00 | 20,000,000.00 | USD |0 |ADD. LINE |X| |000004 |+ | 202010D12| A2ABM| BUDRES |ARMY|ARMY |4580| 20,000,000.00 | 20,000,000.00 | USD |0 |ADD. LINE |X|

Check On Learning

Terminal Learning Objective Action: Maintain Commitment and Obligation Records Condition: Given access to DFAS-IN Regulation 37-1, DoDFMR Volume 3 (Chapters 8 & 15) and DoDFMR Volume 14; standard office supplies and equipment, and awareness of Operational Environment (OE) variables and actors. Standard: Identify stages of expenditure transactions, identify the flow and receipt of funds, and maintain commitment and obligation records with a minimum of 75% accuracy.