1. Maintain Commitment and Obligation Records1

2. 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.

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

4. 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)

5. 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

6. 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

7. 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.

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

9. Check On Learning

10. 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

11. 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)

12. 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

13. Methods of Funding cont.
Transaction Code FMBB implements funds control at Level 1 and Funds
distribution at Levels 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.

14. 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

15. Funds Distribution Cont.
Transaction Code FMBB implements funds control at Level 1 and Funds distribution at Levels 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

16. LSA Check On Learning

17. 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

18. 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

19. 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

20. 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

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

22. FUNDING TARGET MEMORANDUM
AJKG-B October 20**
MEMORANDUM FOR Commander, 93rd Infantry Division, ATTN: Resource Management Officer
SUBJECT: First Quarter (FY**) Funding Target
1. FUNCTIONAL AREA: QLOG FAHB
FUNDS CENTER/ COST CENTER: A2ABN2ABN A2ACN2ACN00
DODAAC: ZAAHA Z16CO
Direct Obligation (Initial)
a. Quarter $ 590, $260,000.00
b. Annual $2,400, $985,000.00
Notes:
Funded Reimbursement Authority (FRA) – Not Authorized
Automatic Reimbursement Authority (ARA) – Authorized based on receipt of orders.
a QLOG (A2ABN2ABN00)
COST ELEMENT/ COMMITMENT ITEM QTR ANNUAL
$ 90, $980,000.00
, ,200,000.00
$200, ,000.00
$590, $2,200,000.00
b FAHB0 (A2ACN2ACN00)
COST ELEMENT/ COMMITMENT ITEM QTR ANNUAL
$100, $400,000.00
, ,000.00
, ,000.00
$147, $985,000.00

23. RESOURCE DISTRIBUTION DOCUMENT (RDD)
REPLY TO ATTENTION OF: JJSU 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 st QTR ANNUAL
A2ABN2ABN QLOG , ,000
A2ABN2ABN QLOG , ,000
A2ABN2ABN QLOG , ,000
A2ABN2ABN QLOG , ,000
A2ABN2ABN QLOG , ,000
A2ABN2ABN QLOG 25, ,000
A2ABN2ABN QLOG , ,000
A2ABN2ABN QLOG , ,000
A2ABN2ABN QLOG 90, ,000
A2ABN2ABN QLOG 28, ,000
TOTAL: ********** MISSION $528, $2,021,000
3. AUTOMATIC REIMBUSEMENT PROGRAM (ARP).
FUNDS CENTER / COST CENTER FUNCTIONAL AREA 1ST QTR ANNUAL
A2ACC2ACC VPUB 13, ,000
A2ACC2ACC VPUB 12, ,000
A2ACC2ACC VPUB 5, ,000
4. TOTAL AUTOMATIC REIMBUSEMENT CEILING: $30, $120,000
/S/
TYRONE FOLSOM
LTC, MSC
COMPTROLLER

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

25. Check On Learning

26. 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.