1. Organize Fund Absent Activities
U.S. ARMY SOLDIER SUPPORT INSTITUTE
NONCOMMISSIONED OFFICER ACADEMY
Show Slide #1: Fund Absent Activities
Title: Organize Funding Absent Activities
References:
FM 1-06, Financial Management Operations, 04/15/2014
DOD R VOL 3, Chapter 8, Budget Execution - Availability and Use of Budgetary Resources, 01/05/2015
DOD R VOL 11A, Chapter 1, Budget Execution - Availability and Use of Budgetary Resources, 01/05/2015
DFAS-IN Reg 37-1, Finance and Accounting Policy Implementation, 01/01/2000
Section I. Administrative Data
Academic Hours/Methods
00 hrs. / 10 mins. ELM – Concrete Experience
01 hrs. / 20 mins. DSL (large or small group discussion)
00 hrs. / 00 mins. PE (practical exercise (Hands On)
00 hrs. / 00 mins. Test
00 hrs. / 00 mins. Test Review
01 hrs. / 30 mins. Total Hours
Section II. Introduction:
Method of Instruction: CE- ELM Concrete Experience
Facilitator to Learner Ratio: 1:16
Time of Instruction: 00 hrs. / 10 min.
Media: PowerPoint Presentation
Facilitator Material: Each primary facilitator should possess a lesson plan, slide deck, course handouts, and a summary sheet containing the above noted references.
Learners Material: Learners should possess all required printed reference material, course handouts, a summary sheet containing the above noted references and standard classroom supplies.
Note: All required printed reference material, and technical manuals will be provided by the Schoolhouse.
Method of Instruction: DSL - Discussion (large or small group)
Learning Domain - Level: Cognitive / Applying
Motivator: Starts on next two slides, concrete experience dealing getting the learners to think and compare the different types of orders. 1

2. (Concrete Experience)
Type of Order
(Concrete Experience)
Scenario:
You are headed off post for lunch when a co-worker texts you to pick them up the #2 Combo Meal while you are at the restaurant. They tell you that they will pay you back once you get back to the office. You text back “No problem.”
From your readings how is this scenario related to this lesson?
Would this be a direct citation or reimbursable order?
Would the scenario change if the co-worker had given you their debit card rather than pay you back once you got back to the office?
Show Slide #2: Type of Order (Concrete Experience)
Facilitator’s Note: Facilitate discussion base on the scenario and questions both on the screen and below.
This scenario is designed to relate a typical scenario, in which most learners have experienced, to the lesson at hand.
From their read ahead assignments, they should be able to formulate an argument one way or another.
Break the learners up into groups and give them several minutes to discuss; afterwards, have the groups discuss what they found and explain why.
Ask learners what their thoughts are on “Funding Absent Activities”
Facilitator's Note: (Publish and Process) the critical portion of this part of the ELM process is to force the learners to reflect.
Ask a series of thought influencing questions.
After exchange of thoughts with learners, read and discuss the following statements.
From your readings, how is this scenario related to this lesson?
Would this be a direct citation or reimbursable order?
Would the scenario change if the co-worker had given you their debit card rather than pay you back once you got back to the office?

3. Terminal Learning Objective
Action: Organize Funding Absent Activities
Conditions: FM Leaders in a classroom environment working individually and as a member of a small group, using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, handouts, and discussion.
Standard: With at least 80% accuracy learners must show proficiency with:
Identify absent activities and its two common funding methods.
Identify Inter-service Support Agreement (ISSA) characteristics
Show Slide #3: Terminal Learning Objective
Action: Organize Funding Absent Activities
Conditions: FM Leaders in a classroom environment working individually and as a member of a small group, using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, handouts, and discussion.
Standard: With at least 80% accuracy learners must show proficiency with:
Identify absent activities and its two common funding methods.
Identify Inter-service Support Agreement (ISSA) characteristics
Instructional Guidance: Throughout this lesson, solicit from learners the challenges they experienced in the current operational environment (OE) and what they did to resolve them. Encourage learners to apply at least 1 of the 8 critical variables: physical environment, political stability of the state, sociological demographics, infrastructure, military capabilities, information, time, and economics.
Safety Requirements: In a training environment, leaders must perform a risk assessment in accordance with DA PAM , Risk Management. Leaders will complete a DD Form 2977 DELIBERATE RISK ASSESSMENT WORKSHEET during the planning and completion of each task and sub-task by assessing mission, enemy, terrain and weather, troops and support available-time available and civil considerations (METT-TC). Local policies and procedures must be followed during times of increased heat category in order to avoid heat related injury. Consider the work/rest cycles and water replacement guidelines IAW TRADOC Regulation
Risk Assessment Level: Low.
Environmental Considerations: Environmental protection is not just the law but the right thing to do. It is a continual process and starts with deliberate planning. Always be alert to ways to protect our environment during training and missions. In doing so, you will contribute to the sustainment of our training resources while protecting people and the environment from harmful effects. Refer to FM Environmental Considerations and GTA ENVIRONMENTAL-RELATED RISK ASSESSMENT.
Evaluation: Learners will take the Fund the Force exam. Learners must score 80% or higher.
Instructional Lead-in. (Publish and Process): As Army leaders, you will need to demonstrate the ability to identify absent activities, identify the two funding methods and their characteristics, and identify the purpose of the Inter-service Support Agreement (ISSA). It is imperative that you are familiar with these elements so you can do an outstanding job and have the confidence of your subordinates', as well as your leaders and peers.

4. Absent Activity - Definition
Unit or activity not physically located with its parent activity
Requires support from another activity, which is funded separately
Fort Lewis, WA
(unit that falls under
Fort Jackson )
Show Slide #4: Absent Activity - Definition
Learning Step Activity #1. Identify absent activities and its two common funding methods.
Method of Instruction: DSL – Discussion (Small or Large Group)
Time of Instruction: 01 hrs. / 00 mins.
Facilitator to Learner Ratio: 1:16
Media: PowerPoint Presentation, Handout
21st Century Soldier Competencies: The 21st Century Soldier Competencies are essential to ensure Soldiers and leaders are fully prepared to prevail in complex, uncertain environments. Throughout the lesson discussions, seek opportunities to link the competencies with the lesson content through the Learner’s experiences.
Facilitator's Note: Before facilitating this lesson, ask the Learners which of the 21st Century Soldier Competency do they think pertain to this lesson. Facilitate a discussion on the answers given and at the end of the lesson revisit it and see if the Learners still believe their choice are the same.
Note: For this lesson, these competencies should be talked about.
#4. Lifelong learner (includes digital literacy)
#5. Teamwork and collaboration
#6. Communication and engagement (oral, written, and negotiation)
#7. Critical thinking and problem solving
Facilitator’s Note: Transition and facilitate discussions with learners on identifying the purpose of reimbursement programs and its definition.
Funding absent activities:
Definition.
An absent activity is a unit or activity that is not physically located at its permanent duty station.
The activity may be temporarily or permanently located at another installation.
The question is how to finance the remote or absent activity to assure, it has the resources necessary to sustain itself while in the absent status.
The absent activity is assigned to a parent or unit organization that has operational control and fiscal responsibility for its subordinate unit(s).
The resources to sustain the absent unit, depending upon the distance, are provided by either direct support or arranging for logistical support from another provider.
By allocating resources, the parent unit either directly provides the needed resources or provides funding for the absent unit to acquire support from another provider.
We discuss the common funding methods in detail in the next section.
Fort Jackson SC
(Parent Activity)

5. Funding Methods 2 Methods: Direct Citation Reimbursable Order
Show Slide #5: Funding Methods
Facilitator’s Note: Facilitator read and facilitate discussion on funding methods.
Note: Reference DODFMR Volume 3, Chapter 8, 0808
Funding Methods:
There are two common methods available to fund absent activities:
Direct Citation (DC)
Reimbursable Order

6. Direct Citation (DC)
Allows another activity to cite your accounting classification
Most expedient method - Not conducive to good fund control
No effect on available funds of the seller
Issuer commits funds upon issuance of DC
Show Slide #6: Direct Citation (DC)
Facilitator’s Note: Facilitator read and facilitate discussion using the slide on Direct Citation.
Direct Citation (DC):
This method of funding authorizes a supporting activity to cite the requesting activity's appropriation fund site (LOA).
The requesting agency will commit funds, once they have issued the DC and is accepted by the accepting activity.
The funds will be obligated once the accepting activity has received the source documentation or once they are notified of the disbursement.
In short, as listed on the slide;
Allows another activity to cite your accounting classification.
Most expedient method - Not conducive to good fund control.
No effect on available funds of the seller.
Issuer commits funds upon issuance of DC.

7. Direct Citation – Method Of Issue
DD Form 448 Military Interdepartmental Purchase Request (MIPR)
Letter
Message
Fax
Show Slide #7: Direct Citation – Method of Issue
Facilitator’s Note: Facilitator read and facilitate discussion using the slide on direct citation and its method of issue.
Method of Issue:
Examples of issue methods include;
The primary method is a MIPR, DD Form Note that the DD 448 is also used for the reimbursable method. As a general rule, a DD 448 initiated using the DC method will be between two government entities (DA activity to DA activity, DA activity to USAF activity)
A letter.
A message.
A telephone message/ (but must be followed up in writing or by message for confirmation and authenticity).
A fax.
Control. A DC is expedient but does not provide adequate documentation for recording the obligation at the issuing installation.
The recorded obligation must be supported by the actual copy of a contract or order in which the fund cite is used.
The DC has no effect on the available funds of the seller, as all documentation for orders or contracts specifically cite the issuer's accounting classification.

8. Direct Citation– Stages of Transactions
Buyer
(Issuing Activity)
Seller
(Accepting Activity)
Commit Funds upon Issuance
Obligate
Accrued Expenditure
Expense
Disbursement
Accept
Goods/services provided
Settlement -- Send
Copy of Voucher
Show Slide #8: Direct Citation– Stages of Transactions
Facilitator’s Note: Facilitator navigate the learners through the steps and facilitate discussion on the stages of transactions.
Example of Stages of Transactions:
The Issuing Activity (IA) will commit funds upon issuance of the DC.
Once the Accepting Activity (AA) accepts and provides the goods/services, the IA will obligate funds if transaction copies are provided by the AA or will obligate funds at the notification of the disbursement.
Fort Campbell (Buyer/Issuing Activity/Reforming Activity) request training from the FMS DORMC Team (Seller/Accepting Activity /Receiving Activity).
Upon request, the RM at Fort Jackson submits a DD 1610 and DD Form 448 to Fort Campbell RM, committing its employees to the training event.
Once the Fort Campbell RM receives and reviews the DD Form 448, they will submit a DD Form citing their LOA for acceptance.
This is the obligation stage.
The performing (buyer) activity will enter their requestor’s LOA information into DTS for the travel authorization.
Training is being conducted (Obligation Accrued Expenditure/Expense).
Once the training has been completed, the FMS DOMRC Team will submit their travel voucher for payment (Disbursement).

9. Reimbursable Order
Authorizes a supporting installation to obligate its own funds for a specific purpose
Considered the best method for fund control
DD Form 448
Used to establish buyer/seller relationship
Can be a direct citation and/or reimbursable order
Show Slide #9: Reimbursable Order
Facilitator’s Note: Facilitator read and facilitate discussion using the slide on Reimbursable Order.
Military Interdepartmental Purchase Request (MIPR):
General.
The MIPR is used between the Department of the Army and other departments, offices, and agencies of the Department or two installations/activities setting up a buyer/seller relationship.
It can be a reimbursable order, a DC document, or both.
Essentially, the buyer will authorize the seller to purchase goods/services from their own funds andthen reimburse them, once the documents are sent back to the buyer.
In short, as listed on the slide;
Authorizes a supporting installation to obligate its own funds for a specific purpose.
Considered the best method for fund control.
DD Form 448.
Used to establish buyer/seller relationship.
Can be a direct citation and/or reimbursable order.

10. Reimbursable Order Diagram
ISSUER
FT BLISS
S41014
PERFORMER
FT STEWART
S12123
ORDERS
RECEIVED
COMMIT
OBLIGATE
AE/E
DISBURSE
EARNED
REIMB
ADJUST O/R TO = E/R
COLLECTION
COMMITMENT
OBLIGATION
ACCRUE
EXPENSE
ADJUST COMM
& OBLIG TO
EQUAL AE/E
DISBURSEMENT 10
ISSUES
DD FORM 448
RECEIVES
ACCEPTED
COPY OF
DD FORM 448-2
EVIDENCE OF
SUPPORT RCVED
BILL
RECEIVED
RCVE/ACCEPT
DD FORM 448
COMPLETE
DD FORM 448-2
PROVIDE SPT
TO ACTIVITY
PROVIDE EVIDENCE
OF SUPPORT
BILL FT BLISS
FOR G/S 2 4 5 7 9
Show Slide #10: Reimbursable Order Diagram
Facilitator’s Note: Facilitator navigate the learners through the steps and facilitate discussion dealing with the RO diagram on the screen.
Reimbursable Order Diagram:
Stages of transactions for MIPR and the effects on available funds.
(AE – Accrued Expense/E – Expense)
BUYER SELLER AVAILABLE FUNDS
(1) Commit Funds (2) Accept and signs; increase unobligated ceiling Increase
(DD Form 448) (DD Form 448-2)
(3) Obligation of funds (4) Provide support Decrease
(DD Form 448-2) (a) Commit
(b) Obligate
(c) Accrue
(d) Expense
(e) Disburse
(f) Bill
(6) Accrue/Exp (5) Earned No effect
Reimbursement
(8) Adjustments (7) Adjustments Increase/Decrease
(9) Disbursement (10) Collection No effect

11. DD Form 448 Show Slide #11: DD Form 448
Facilitator’s Note: Facilitate discussion on areas below using the slide for the DD Form 448.
DD Form 448:
Military Interdepartmental Purchase Request.
Orders can be issued by using the DD form 448, whether you are using reimbursable order or direct citation; direct citation orders may also be issued by message, memorandum or DD form 448.
How funds are affected depends on how the DD 448 is being used.
Facilitator’s Note: Open or issue copy of the Extract DD 448 form and go over with learners sections to fill out.

12. DD Form 448 (Cont.) Direct Fund Cite on MIPR: Commitment Document
- Provides requester's accounting classification
- No effect on available funds of performer
Reimbursable Order on MIPR: Obligation Document
- Performer records an Orders Received and
Increases available funds
- Allows for maximum fund control as both parties do accounting
Show Slide #12: DD Form 448 (Cont.)
Facilitator’s Note: Continue facilitate discussion on areas below using the slide dealing with the DD Form 448.
DD Form 448 (Cont.):
DCs on MIPRs have no effect on the available funds of the performer, since all of the commitment, obligation, and funding comes from the buyer.
 When used for transactions between military services, the seller has the in-house capability to perform the requested services for the buyer.
Upon issuance of the DD 448, the buyer will commits funds at this time; upon receiving/accepting the DD 448, the seller will increase its unobligated ceiling.
In short, as listed on the slide;
Provides requester's accounting classification.
No effect on available funds of performer.
Performer records an Orders Received and Increases available funds.
Allows for maximum fund control as both parties do accounting.

13. DD Form 448 - 2 Show Slide #13: DD Form 448 - 2
Facilitator’s Note: Continue facilitate discussion on areas below using the slide dealing with the DD Form
DD Form 448 – 2:
Acceptance of MIPR
Upon receipt of a MIPR, the performing activity (seller) will prepare DD Form
Upon acceptance of an order as a direct citation, performing activities will not further reissue those funds (fund cite provided by the ordering/requesting activity) to another federal Government activity without obtaining the ordering activity’s approval.
For reimbursable orders, upon receipt of the DD 448-2, the buyer will obligate funds while goods/services are provided; disbursement will occur, once the bill of goods has been sent to the buyer.
Facilitator’s Note: Open or issue copy of the Extract DD form and go over with learners sections to fill out.

14. Sit – Stand - Check on Learning
For the following statements determine if they apply to
Direct Citation (Stand) or Reimbursable Order (Sit)
Buyer obligates funds when the DD is received.
Seller uses the buyer’s fund cite for goods/services.
The most expedient method of funding.
The best method of fund control.
This method has no effect on the seller’s funds.
The seller increases their unobligated funds/ceiling once they accept the DD 448.
Show Slide #14: Sit – Stand - Check on Learning Questions
Facilitator’s Note: Ask the following questions and facilitate discussion on answers given.
Notes: Animated slide, click enter to reveal answers. (This is a form of True/False).
This is a form of True/False, Direct Citation (True/DC) or Reimbursable Order (False/RO).
Begin by having the learners standing.
Read off a statement, and if the statement is true/DC, the learners will stand; if it is False/RO, they will sit.
Poll the learners to see why they chose their answer, to ensure they have an understanding of the material.
Below are some sample questions to ask; facilitator may choose to ask different questions or additional questions.
From the following statements, determine if they are related to Direct Citation (DC) or Reimbursable Order (RO) :
Q1. Buyer obligate funds, when the DD is received.
Q2. Seller uses the buyer’s fund cite for goods/services.
Q3. The most expedient method of funding.
Q4. The best method of fund control
Q5. This method has no effect on the seller’s funds
Q6. The seller increases their unobligated funds/ceiling once they accept the DD 448.

15. LSA #1 Summary
During the first part of the lesson, we went into and had discussions on the funding absent activities, a unit or activity not physically located at permanent duty station. Discussed the two major funding methods, direct citation stages of transaction and reimbursable order and associated forms.
Show Slide #15: LSA #1 Summary
Facilitator's Note: During the first part of the lesson, we went into and had discussions on the funding absent activities, a unit or activity not physically located at permanent duty station. Discussed the two major funding methods, direct citation stages of transaction and reimbursable order and associated forms.

16. Inter-Service/Interdepartmental Support Agreement (ISSA)
Agreement between a DOD agency and other agencies within the DOD
Two required forms: DD 1144 and DD 448
Formal agreement similar to requirements contract
Defines recurring services to be performed by one supplier for one or more receivers
Show Slide #16: Inter-Service/Interdepartmental Support Agreement (ISSA)
2. Learning Step Activity #2. Identify Inter-service Support Agreement (ISSA) characteristics
Method of Instruction: DSL – Discussion (Small or Large Group)
Facilitator to Learner Ratio: 1:16
Time of Instruction: 00 hrs. / 15 mins.
Media: Power Point Presentation, Handout
Facilitator’s Note: Facilitator transition now to LSA 2, and facilitate discussions on the characteristics of the Inter-Service/Interdepartmental Support Agreement (ISSA).
Inter-Service/Interdepartmental Support Agreement (ISSA):
The ISSA, DD Form 1144, can be used in addition to the two methods used to finance absent activities.
It is similar to a requirements contract used to document all accounting support agreements between and among DoD components and other participating federal government activities.
The purpose of the ISSA is to state clearly the accord that has been reached and rights granted to each.
All agreements are specific with respect to resources provided by both the performing and requesting activities.
Agreements that extend for a period of more than one year must be reviewed at least annually to ensure that they are still appropriate and that the terms and provisions for cancellation may be canceled by either party by giving at least 90 days written notice.
The DD 1144 satisfies DOD Financial Management Regulation (FMR) Volume 11A section which states “Orders must be supported by documented evidence of a formal offer and acceptance between the grantor and grantee of the order.”
Requiring activities using IAC contracts must complete and sign the DD Form By signing the DD 1144 the requiring activity is satisfying the requirements of the Economy Act statute by certifying:
-- The Technical Area Task (TAT) represents a bona fide need of the requiring activity;
-- The requiring activity has appropriate funding available for the TAT; and
-- That it is more efficient for the requiring activity to acquire the TAT services through another Federal agency rather than going directly to a commercial vendor.
Facilitator’s Note: Open or issue copy of the Extract DD 1144 form and go over with learners sections to fill out.

17. DD Form 1144

18. LSA #2 Check on Learning True of False
Q1: The ISSA, DD Form 1144, can be used in addition to the two methods used to finance absent activities.
Q2: The purpose of the ISSA is to state clearly the accord that has been reached and rights granted to each.
Show Slide #17: LSA #2 Check on Learning
Facilitator’s Note: Ask the following questions and facilitate discussion on answers given.
Note: Animated slide, click enter to reveal answers.
True or False:
Q1: The ISSA, DD Form 1144, can be used in addition to the two methods used to finance absent activities
Q2: The purpose of the ISSA is to state clearly the accord that has been reached and rights granted to each.

19. LSA #2 Summary
During this part of the lesson, we had discussions on the characteristics of the Inter-service Support Agreement (ISSA) and DD form 1144 used in addition to the two methods to finance absent activities.
Show Slide #18: LSA #2 Summary
Facilitator's Note: During this part of the lesson, we had discussions on the characteristics of the Inter-service Support Agreement (ISSA) and DD form 1144 used in addition to the two methods to finance absent activities.

20. TLO Check on Learning Two and Two
Show Slide #19: TLO Check on Learning / Two and Two
Facilitator's Note: Have the learners break up into pairs. Have each pair discuss the top two things that they learned today or the top two things that they still have questions about; should take several minutes. You may choose to have each pair break up and switch partners if needed. Afterwards, have each pair share with the class the top two things they learned in this lesson and two things that they still have questions about. You may choose to poll the classroom to see if another group/ are able to answer the question(s). Once all of the groups have finished, you may also talk about any topics not covered by the learners.
Two and Two

21. TLO Summary Action: Organize Funding Absent Activities
Conditions: FM Leaders in a classroom environment working individually and as a member of a small group, using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, handouts, and discussion.
Standard: With at least 80% accuracy learners must show proficiency with:
Identify absent activities and its two common funding methods.
Identify Inter-service Support Agreement (ISSA) characteristics
Show Slide #20: TLO Summary
Facilitator’s Note: Read TLO
Action: Organize Funding Absent Activities
Conditions: FM Leaders in a classroom environment working individually and as a member of a small group, using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, handouts, and discussion.
Standard: With at least 80% accuracy learners must show proficiency with:
Identify absent activities and its two common funding methods.
Identify Inter-service Support Agreement (ISSA) characteristics
“Or”
Facilitator’s Notes: During this lesson, we discussed and went over several forms dealing with funding absent activities two major funding methods, direct citation and reimbursable order and their purpose. We further discussed the characteristics of the Inter-service Support Agreement (ISSA), its agreement between a DOD agency and other agencies within the DOD.
Facilitator's at this time, have one learner from each group to explain the most important take away to them from this lesson. Facilitate a discussion on each answer.