1. Perform Reimbursable Accounting
U.S. ARMY SOLDIER SUPPORT INSTITUTE
NONCOMMISSIONED OFFICER ACADEMY

2. Terminal Learning Objective
Action: Perform Reimbursable Accounting
Conditions: FM Leaders in a classroom environment working individually and as a member of a small group, using doctrinal and administrative publications, practical exercise, personal experience, handouts, and discussion.
Standards: With a minimum of 80% accuracy, learners must demonstrate proficiency with:
Examine the Reimbursable Decision matrix and discuss the Reimbursable types.
Communicate the Work Breakdown Structure Process.
Review SF 1080 and SF 1081 for accuracy and completeness.
Analyze the Reimbursement Accounts.

3. GFEBS Reimbursable Decision Matrix
Will requesting activity’s funds be cited on original
Automatic:
Create WBS using “REIM” Funded Program Type and Automatic Fund
(i.e. 2Ø2Ø1ØA**)
Create Sales Order: on Additional Data B tab, enter funding data (LOA) under “Non-General Fund Army Line of Accounting” NO NO
Is requesting activity
funded through
GFEBS?
Start
YES
YES
Will requesting activity’s
funds be cited on
original
Automatic:
Create WBS using “REIM” Funded Program Type and Automatic Fund
(i.e. 2Ø2Ø1ØA**)
Create Sales Order: on Additional Data B tab, enter funding data (LOA) under “Non-General Fund Army Line of Accounting”
Direct Cite:
Create WBS using “GENR” Funded Program Type “ZCITEZTFO” Fund
Create Sales Order: on Additional Data B tab, enter funding data (LOA) under “Non-General Fund Army Line of Accounting” NO
for properly handling GFEBS reimbursable agreements.
YES
Direct Charge:
Create Direct Charge WBS using “DRCH” Funded Program Type and Direct Fund (i.e. 2Ø2Ø1ØD**)
Requestor inputs FMBB transaction to fund WBS.

4. Funded Reimbursable Authority (FRA)
LOA Example: F17 (Army Family Housing)
Stipulates a specific dollar amount of Reimbursable work that
can be performed. Used for non-mission activities.
Quarterly amount not immediately available for obligation upon receipt of allotment. They are held in reserve until the revenue producing activities place orders.
Controlled ceiling set by ACOM with amounts controlled by quarterly limits. Once the dollar amount has been reached, the performing organization cannot create a sales order without requesting an increase in the amount. Once this limit has been reached, the performing organization cannot create sales orders without requesting an increase in the amount specified on the funding document.
Foreign Military Sales
TDY- Non-Mission Support
Damage to Govt. property

5. Direct Obligation Authority (DOA)
LOA Example: D17 (Operation and Maintenance, Army)
Specific Dollar Amount for Mission Activities and Base Operations, Quarterly Amount Immediately Available for Obligation Upon Receipt of the Allotment, Controlled by Installation.

6. Automatic Reimbursement Authority (ARA)
LOA Example: AXX (Funds do not expire)
No Specific Dollar Amount, Temporarily finance support to individuals or non-mission activities, Not Immediately Available for Obligation Upon Receipt of the Allotment (Obligation Authority “Generated” Based on Receipt of Order), Controlled by Installation level and gives the performing organization the right to accept sales orders, with no limits on the maximum amount of work that can be provided.
ARA orders are used when the Requesting Agency must pay the Performing Agency the actual costs of the goods or services provided. The Performing Agency will invoice/bill the requesting agency for reimbursement after goods or services have been performed. (equivalent of accepting a MIPR as Category I.)
FTX
Maintenance Support
Cash Laundry Sales

7. Stages of Reimbursement Accounting
Authority Received - Provides the funding authority.
Orders Received - Agreement between the requester and the performer.
Earned Reimbursement - Performer provides the good/service to the requester.
Collection - Requester pays the performer for the good/service.

8. SITUATION
ARMY (Requestor) requests support from the NAVY SEABEES (Performer) to construct 100 Containerized Housing Units (CHU’s) at Ft. Campbell, KY.
Army (Requester) initiates a Military Interdepartmental Purchase Requisition via ME51N Purchase Requisition

9. Ordering Procedures
An order must be created for the desired goods or services. A Purchase
Requisition (Outbound MIPR) will be created in GFEBS utilizing the DD Form
448 and DD Form Regardless of the form used, all orders must be
documented. At a minimum the order must include the following:
Certification of availability for purpose: Economy Act
A description of the goods or services being ordered
Delivery requirements
A fund citation (either direct or automatic)
A payment provision. (Provide billing instruction and information)
Duration of the agreement
Dollar limits and any authority to exceed applicable limits without specific approval from the ordering activity.

10. MIPR Process Flow RM Shop RM Shop Legend Executing Agency
Direct-Create
manual PO
(ME21N)
A-PO
Automatically
created
PO Processor
RM Shop
L5 Certification
Budget Analyst
In the RM shop
Initiates the L5
certification/
release funds
ME54N
PO Processor
Executing Agency
Accepts, Signs,
and Returns DD
448-2 Acceptance
DD 448-2
Approve/Certify PR
L1/L4 PR
Generates DD448
Via t-code
ZSSC_DD448
Requestor s
doc’s to Executing
Agency
ME54N / DD 448
Create Outbound
MIPR
Enter PR
information
Change SRN on
PR (ME52N)
Print for records
ZSSC_Print_PR
ME51N / ME52N
PR Processor
Legend
GFEBS
Operation
Non-GFEBS

11. Create Purchase Requisition It all begins with a need
Due to the increased OPTEMPO in
Training Rotations at Ft Campbell, KY., the
decision is made to replace the tents at
FOB East and West with permanent Chews.
The Navy Construction Engineers are contacted and agree to the project. 1 2
Requestor Creates a Purchase Requisition (ME51N) with Document type ‘Outbound MIPR’. Alerts Approver when complete.
Approver (Supervisor) receives PR via workflow or a simple / phone to view and approve its content via ME53N. Sends to Certifier 3 4

12. ME54N- L1 Approve L4 Certify Outbound MIPR
Purchase Requisition receives L1 /L4
approve / certify from supervisor / BO
via ME54N (Cert. can happen now or later) 2
Approved DD 448 is generated
and then printed via ZSSC_448
L1 Approved
Once approved, the Requestor mails / s documentation to Performer for approval request 3
NOTE: A copy of DD 448 will be filed at the requestors location for auditable purposes. Another copy will then be sent to the performers location for approval

13. Performer Approves MIPR and Returns 448-21
Performer receives the
DD 448/448-2 2
Performer sends accepted
DD MIPR to requestor
Requestor
Performer

14. ME54N- Initiate L5 Approve / L4 Certify PR1
Requestor then receives the DD MIPR acceptance, Issues the L5 Acceptance
L1 Approved
In the event that the PR was built unfunded (u), The RM shop will now add the LOA when the funds are available and confirmed (L4)
L4 Certified
L5 Accepted 2
Under the ‘Item Overview’- ‘Account Assignment’ tab, Input the following fields:
G/L ledger- (should auto-fill)
Cost center
Fund
Functional Area
Funds Center – Click ‘Save’

15. LSA #1 Check on Learning (Pt1)
Q1: This Reimbursable Type has an LOA that looks similar to this: D17? Q2: This Agreement is used when the Requesting Agency must pay the Performing Agency the actual costs of the goods or services provided.

16. LSA #1 Check on Learning (Pt2)
Q1: T/F: A description of the service procured and duration of the MIPR agreement are just a few of the required items needed on the Purchase Requisition Q2: At a minimum, the three levels needed in GFEBS to successfully execute a MIPR / acceptance are;
a. L1, L2, L3
b. L1, L4, L5
c. L1, L4, L8

17. LSA #1 Summary

18. Work Breakdown Structure Process18

19. Work Breakdown Structure (WBS) Elements
The Program/Project WBS is the structure that encompasses the entire
program or project. It usually consists of three levels of products/elements with associated work definitions. The three upper
levels of the PWBS are defined below.
Level 1 is the entire program/project
Level 2 elements are the major product segments or subsections.
Level 3 contains definable components or subsets of the level 2 elements.

20. Develop and Process a WBS Element
Plan Project and Create WBS
CJ20N
Determine Order Acceptance
Non-GFEBS Operation
Fund/Release Project
CJ20N
Create and Approve Sales Order
VA01
VA02
Monitor Sales Order Processing

21. LSA #2 Check on Learning
Q1: T/F: The Program/Project WBS is the structure that encompasses a small portion of a program or project. Q2: The only Non-GFEBS piece in the entire WBS process is _____ _____ _____

22. LSA #2 Summary

23. Documentary Evidence Disbursement Description
“In most instances, a disbursement is a payment to an individual or organization for goods furnished or services rendered. In some cases, a disbursement is made solely to transfer funds from one appropriation or fund to another. This is a disbursement made by voucher deduction or by “no check drawn” transactions involving SF 1080 (Voucher for Transfers Between Appropriations and/or Funds) or SF 1081 (Voucher and Schedule of Withdrawals and Credits) and no payment by check, cash, or electronic funds transfer (EFT).”
DODFMR VOL. 5, CHAPTER 11 (05 FEB 2006)

24. Documentary Evidence Voucher for Transfers
NOTE: Effective 2001, all US Government to US Government SF 1080 Reimbursable Billings are processed through the “Intra-governmental Payment and Collection System” (IPAC)

25. Appropriation Transfer
SF 1080 Example
Ensure: Department,
establishment…receiving
funds is the address of the
organization providing the
service. 1
Ensure: Department,
establishment…of the office
charged is the local area
RM, G8, or DFAS
Ensure: Order number is
the MIPR, Reimbursable
order, or delivery order
number. 2
Ensure: (If applicable) that
the D.O.D. is present and
accurate
Ensure: Good description
Of goods / services
procured
Ft. Campbell Range upgrades:
Containerized Housing Units x 100 TA-Lomah, TA-23 3 4 5

26. Appropriation Transfer
SF 1080 Example (Cont.)
Ensure: The ‘Unit Price’
Cost is the total amount of
the provided Service or
Goods
Ensure: Amount represents
the total amount of the bill,
in both dollars and cents
Ensure: The ‘Unit Price’
Per is the ‘cost per unit’
Ensure: (If applicable),
quantity is present and
accurate 6 7 8 9

27. Appropriation Transfer
SF 1080 Example (Cont.)
Ensure: ‘Remittance in
Payment hereof…’ address is
complete and includes
telephone # of the remit tee.
Include the Payment Due
date in this block. 10 11
Ensure: ‘Accounting
Classification (Office receiving
funds) is correct and it belongs
to the office performing the
activity.
Ensure: ‘’Certificate of Office
Charged’ includes an original
signature 12
Ensure: ‘Accounting
Classification …Office-Charged
Is correct and belongs to the
ordering activity 13 14
Ensure: ‘Paid by Check No.’
Is the check number provided
By the remitter (if paid by check)

28. Appropriation Transfer
SF 1080 Example (Cont.)
Ensure: ‘Voucher Number’
is completed when a check
Payment is made. Completed
by the DO of the ordering
activity 15 16
Ensure: the ‘Bill Number’
Is complete. Completed by
The accounting office of the
Performing activity 17
Ensure: the ‘Paid By’ address
and the DSSN belongs to the
Disbursing office of the
Ordering activity
Stamp the SF 1080 ‘For
Collection’ when a check
is received. (A cash collection
voucher, DD Form 1131, is
not required nor recommended
for use when the check is
received for collection
For Collection
211437JULXX
Ft. Campbell Range upgrades:
Containerized Housing Units x 100 TA-Lomah, TA-23 18

29. Prepare Error Correction Document (SF 1081)
“In the event that a disbursement is charged to an erroneous
Accounting Classification, this document will be used to adjust / correct those errors.”
Used to make a Disbursement
Some cases – a disbursement merely transfers funds from one
appropriation or fund to another either by voucher deduction or by a
“no check drawn” transaction using the SF 1080 or SF 1081.

30. ADJUSTMENT
“Changes in the accounting records made in response to the receipt of more current information.”

31. CORRECTION
“Change in an accounting classification or dollar amount on a document when preparing, posting, or processing the document.”

32. ERROR CORRECTION DOCUMENTS
Pen and ink change(s) to original document
SF 1017G, Journal Voucher (FV50 in GFEBS)
SF 1081, Voucher and Schedule of Withdrawals and Credits, to effect correction of errors

33. SF1081 EXAMPLE This LOA to be ‘Debited’ $425.00
STANDARD FORM 1081, VOUCHERS AND SCHEDULES OF WITHDRAWALS AND CREDITS
SF1081 EXAMPLE
This LOA to be ‘Debited’ $425.00
This LOA to be ‘Credited’ $425.00
Detailed explanation outlining
the issue, and the proposed
Correction. This comes complete
with both ‘Preparer and Approver’
signature blocks and contact info.
Certifying Officer signature and contact
Information.

34. LSA #3 Check on Learning Q1: Match to the correct Voucher
Voucher for Transfers Between Appropriations and/or Funds _______
Voucher and Schedule of Withdrawals and Credits _______
Q2: T/F: All US Government to US Government SF 1080 Reimbursable Billings are processed through the “Intra-governmental Payment and Collection System” (IPAC)
SF 1081
DD 1081
SF 1080
DD 1080

35. LSA #3 Summary

36. Reimbursement Accounts
4 Stages of reimbursable accounting:
Authority received (A/R)
Orders received (O/R)
Earned reimbursement (E/R)
Collection

37. Authority Received (AR)
Funded Reimbursement Authority
- Specific dollar amount.
- Placed in “Reserve for Receipt of Orders” account.
Automatic Reimbursement Authority
- No specific dollar amount.
- Dollar ceiling established by DRM.

38. Orders Received (OR)
Firm (contractual) agreement between Buyer (Ordering Activity) and Seller (Performing Activity)
Performing activity increases unobligated balance of available funds upon acceptance
Performer decreases the reserve for receipt of orders account for FRA ONLY
-specific dollar amount
-placed in a “Reserve for Receipt of Orders” account

39. Earned Reimbursement (ER)
Performer earns reimbursement for costs incurred to complete customer’s order
Performer establishes an Accounts Receivable
(by customer number) as a basis for billing the ordering activity
May require an adjustment to the accounts receivable: O/R = E/R
- cost fluctuation from estimate
- quantity fluctuation from estimate

40. Collection
Ordering activity reimburses the performing activity for goods and services.
Performer liquidates the accounts receivable.

41. Key Reimbursable Activity Balances
FRA
O/R
E/R
COLL
UNFILLED
ORDERS (UO) OR
UNEARNED REVENUE (UR)
ACCOUNTS
RECEIVABLE (AR)
ANTICIPATED
ORDERS (AO)

42. Recording Reimbursements
SF 1080 and SF 1081
Both are used to process payments and collections between agencies
The form used, depends on the payment type and if the funds are within the same agency

43. Analysis of the Reimbursement Program
LOOK FOR:
O/R in excess of Authority
E/R in excess of O/R
E/R less than Disbursements
O/R with little activity
Late deliveries
Missed start days
Customers’ failure to pay

44. LSA #4 Check on Learning True of False
Q1: One of the two types of authority received for the reimbursement process is the RAR.
Q2: Acceptance of the DD Form 448, Military Interdepartmental Purchase Request (MIPR) constitutes an order received.

45. LSA #4 Summary

46. TLO Check on Learning

47. TLO Summary Action: Perform Reimbursable Accounting
Conditions: FM Leaders in a classroom environment working individually and as a member of a small group, using doctrinal and administrative publications, practical exercise, personal experience, handouts, and discussion.
Standards: With a minimum of 80% accuracy, learners must demonstrate proficiency with:
Examine the Reimbursable Decision matrix and discuss the Reimbursable types.
Communicate the Work Breakdown Structure Process.
Review SF 1080 and SF 1081 for accuracy and completeness.
Analyze the Reimbursement Accounts.