1. Identify the Flow and Receipt of Funds
Show Slide #1
SECTION I. ADMINISTRATIVE DATA
Academic Hours / Methods
0 hrs / .1 min Introduction
1 hrs / .8 min Large group Instruction
1 hrs / 0 min Practical Exercise (Hands On)
0 hrs / .1 min Summary
3 hrs / 0 min Total Hours
SECTION II. INTRODUCTION: Today we are Reviewing Funds Management
Method of Instruction. Conference / Discussion
Instructor to Student Ratio: 1:24
Time of Instruction 2 hrs 50 mins
Media: Large Group Instruction
Motivator: In today’s Army, we define ourselves as being the best trained, equipped and the best led Army that the United States has ever known. So to keep this image we as Financial Leaders and Managers have to become the best at financially supporting our Soldiers and being stewards of taxpayer dollars. Knowing this we have embraced Standard Financial Information System (SFIS) and the General Fund Enterprise Business System (GFEBS) in that it provides our Army decision makers with accurate, reliable, timely business and financial information to keep our War Fighters within their fiscal responsibilities.
Student Materials:
DFAS-IN Regulation 37-1, Finance and Accounting Policy Implementation
DFAS-IN Manual , The Army Management Structure
DODFMR R, Vol 10, Department of Defense Financial Management Regulation
GFEBS Funds Distribution Excel Spreadsheet
Student Funds Management PowerPoint slides
Flow And Receipt Of Funds Summary Sheet
Access to AFMS TED 357 1

2. Terminal Learning Objective
Action:
Identify the Flow and Receipt of Funds Process
Given access to financial management documents and DFAS-IN Regulation 37-1, and DFAS-IN Manual
With 80% accuracy:
Identify the Flow and Receipt Funds procedures IAW DFAS-IN Regulation 37-1 and DFAS-IN Regulation
Conditions:
Standards:
Show Slide #2
Action: Identify the Flow and Receipt of Funds Process
Conditions: Given access to financial management documents and DFAS-IN Regulation 37-1, and DFAS-IN Manual FY
Standards: Identify the Flow and Receipt of Funds procedures IAW DFAS-IN Regulation 37-1 and DFAS-IN Regulation
SAFETY REQUIREMENTS: In a training environment, leaders must perform a risk assessment in accordance with FM 5-19, Composite Risk Management. Leaders will complete a DA Form 7566 COMPOSITE RISK MANAGEMENT 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). Note: During MOPP training, leaders must ensure personnel are monitored for potential heat injury. Local policies and procedures must be followed during times of increased heat category in order to avoid heat related injury. Consider the MOPP work/rest cycles and water replacement guidelines IAW FM , NBC Protection, FM , CBRN Decontamination.
RISK ASSESSMENT LEVEL: Low
ENVIRONMENTAL STATEMENT: 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. You will be given an exam which will include Review Detailed Expenditure Accounting Documents. A passing score on this examination is 80% and for International Students (70%).
INSTRUCTIONAL LEAD IN - Before we can understand how to control our funds, we must briefly discuss how funds are received. 2

3. Flow and Receipt of Funds
Show Slide #3, Flow and Receipt of Funds
Instructor Notes: Introduce and explain to students on how to apply the GFEBS Funds Distribution excel spread sheet.
Now let’s take a moment to learn about the different levels for formal funds distribution. The budget plan is created referencing
levels of formal funds distribution. The budget planning begins at Level 2 in the Army organization. The formal levels of funds
distribution are also used for budget distribution. Planning occurs at each level.
Prior to the beginning of the Fiscal Year, Congress and the President of the United States agree on the operational budget for all of the U.S. Government departments, including the Department of Defense (DoD). Appropriations are forwarded to the Treasury to create bank accounts that support the appropriations and provide monies required. The Treasury issues warrants to reserve and guarantee funds availability. The Treasury acts as the “Bank” of the U.S. Government.
Appropriations are also forwarded to Office of Management and Budget (OMB). OMB determines the portions of the appropriations required by programs and fiscal quarters. Fund appropriations and apportionments are forwarded to DoD. DoD controls the funds for and distributes the funds to the Departments of the Army, Navy, Air Force, and Marine Corps to release the funds for supported programs and services. Funds intended for the Army are allotted to Level 1/Appropriation Sponsors. Level 1/Appropriation Sponsors, in turn allocate the funds to ACOMs, Direct Reporting Units (DRUs), etc. The Treasury issues warrants to reserve and guarantee funds availability. This process is identified as Funds Control. 3

4. Funds Distribution 4 President (submit annual budget) Congress
(appropriation)
Office of Management and Budget (OMB)
(apportion funds to lower level)
Treasury Warrant
(Quarterly Allotment)
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
Show Slide #4, and have students turn to page 2, par 1 or the Funds Distribution HO.
INSTRUCTOR NOTE:
FLOW OF FUNDS: The process by which an installation receives its funds is known as the flow of funds. The flow begins with the President initiating the appropriations process by submitting his annual budget for the upcoming fiscal year to Congress. It must be submitted on or before the first Monday in February. (REF: 31 U.S.C.) Congress annually considers several appropriations measures, which provide funding for numerous activities, such as national defense, education, homeland security, crime, and general government operations. These measures are considered by Congress under certain rules and practices, referred to as the congressional appropriations process. This power is granted to Congress under the Constitution, which states, “No money shall be drawn from the Treasury, but in Consequence of Appropriations made by Law.” REF: 1 U.S. Constitution, Article I, Section 9. Estimated budget for FY2013 is $1.047 trillion
The Office of Management and Budget (OMB) apportions funds to departments of the U.S. government. Department of Defense (Dept. 97) funds are sent to the Department of the Army through GFEBS at a level 1 interface. Apportion mean to divide the funds
Headquarters Department of the Army (HQDA) (level 1) allocates funds to its Funds Centers, including Special Operating Agencies (SOA), General Operating Agencies (GOA), and Army Commands (ACOMs). Allocate mean to give. Earmark-legislative provision or allocate directly approved funds to be spent on special projects, programs, or organizations.
The Funds Centers or ACOM/SOA/GOA/DRU, etc (level 2) allot/allow funds to installations and activities. Allotment – portion Allowance – sum for reimbursable expense, a portion is set aside for reimbursable.
DoD R Financial Management Regulation Volume 3, Chapter 2 explains, the initial distribution to Military Services and Defense Agencies is the responsibility of Office of the Under Secretary of Defense (Comptroller), Program/Budget (OUSD(C)/PB) for all funds appropriated by Congress or made available through above-threshold reprogrammings and transfers from other Treasury Appropriation Fund Symbol (TAFS).
The installations (level 3) distribute funds to activities through GFEBS accompanied with a Funds Authorization Document (FAD). The FAD further breaks down the Funds by Funds Center/Cost Center.
Activities(level 4) can further distribute funds to their subordinate units on a Funding Target memorandum. The funding target memorandum is sent down each quarter by Funds Center/Cost Center and Cost Element/Commitment Item. In GFEBS at certain organizations they request funds by using and the funds will be pushed down (if approved)
The levels are based on how your organization is set up and the appropriation. This is just a basic model of an organization. For example, if a certain appropriation(s) 2010, 2030 has a specific dollar amount obligated for the project the funds can go from the OMB directly to the specific project.
REF: The Congressional Appropriations Process: An Introduction
select Congressional Budget Data from the first dropdown> type in the congressional appropriations process 2013>select the first link.
Installations
(sub-commands)
(Level 3)
Subordinate Activity/elements/CMD
(Level 4)
Subordinate Units 4

5. Flow of Funds Flow of Funds 5 Congress Subordinate Units President
(lower level)
President
Flow of
Funds
Office of Management and Budget (OMB) and Treasury
Subordinate Activities
(level 4)
Show Slide #5
President – submit his annual budget
Congress – appropriation
Office of Management and Budget (OMB) – apportions fund to the department of the US Gov.
HQDA – fund the fund centers, Level 1.
Army Command (ACOMS) – further allot the funds to the different activities. United States Army Forces Command (FORSCOM), Training and Doctrine Command (TRADOC), AMC (Army material Command) make up the Army Command), Level 2.
Installations – distribute funds on a funding document along with a RDD, Level 3.
Sub. Activities – the Resource Distribution Document (RDD) will show a break down of the funding document by Funds Center/Cost Center. For example: the 120th Replacement is a sub act of FT. Jackson, Level 4.
Subordinate units – with the information provided on the RDD a Funding Target Memo is sent down quarterly by fund center/cost center and cost element/commitment item. A company is a subordinate unit of 120th Replacement. Note: the red arrow indicate this is where the flow of funds stop. If there is a request of additional funding or a return of funds (rescissions) then the funds process will flow in reverse.
Activities can further distribute funds to their subordinate units on a Funding Target memorandum. The funding target memorandum is sent down each quarter by Funds Center/Cost Center and Cost Element/Commitment Item
ACOM (TRADOC)
(level 2)
Installations(FTJ)
(level 3)
HQDA Level 1 5

6. Flow and Receipt of Funds/
Funds Management (FM) Fundamentals
The FM process area incorporates both budgeting
and funds control and/or distribution for General
Fund appropriations received by the Army.
• Budgeting and Funds Control/Distribution occur in
two different areas within GFEBS:
- Budgeting occurs in Business Intelligence (BI).
- Funds control and distribution occur in Enterprise Central Component (ECC).
Show Slide #6
INSTRUCTOR NOTE: GFEBS provides reporting tools in both Business Intelligence (BI) and Enterprise Central Component (ECC) in support of budgeting and funds control and/or Distribution.
BI provides unique reporting and planning features, such as:
- Data extraction from multiple GFEBS functional modules (e.g., FI, CM, and SC) for inclusion into a single query, report, or
graphic analysis.
Periodic extracts from ECC and Planning, Programming, Budgeting Business Operating System (PPB BOS) to update BI.
• ECC contains functional modules supporting core business processes performed by the Army.
- Reports display information in real time.
Reports typically provide information focused on a single GFEBS business process area or module at a time.
Note: That BI report will have a delay from anywhere between 2 to 24 hours. ECC Report are real times report. 6

7. FM Fundamentals Funds Control/Distribution is comprised of:
- Receiving the appropriation.
- Issuing allocations and authority.
- Transferring funds.
- Reprogramming funds.
- Reviewing account balances.
- Controlling the availability of funds.
Show Slide #7
Funds Control/Distribution is comprised of:
1. Receiving the appropriation. (Appropriations are forwarded to the Treasury to create bank accounts that support the appropriations and provide monies as required), (Apportion mean to divide the funds), (Money always flow down hill)
2. Issuing allocations and authority. (Headquarters Department of the Army (HQDA) (level 1) allocates funds to its Funds Centers) (Allocate mean to give)
3. Transferring funds. (The installations (level 3) distribute (transfer) funds to activities through GFEBS accompanied with a Resource Distribution Document (RDD). (The activities (Level 4) Activities can further distribute (transfer)funds to their subordinate units on a Funding Target memorandum.
4. Reprogramming funds. (Changing the color of money)
5. Reviewing account balances. (checks funds availability in FM prior to posting the Purchase Requisition)
6. Controlling the availability of funds. 7

8. FM Integration within GFEBS
The FM process area integrates with the other business process areas within GFEBS, such as Spending Chain; Cost Management; Reimbursable; and Property, Plant, and Equipment
Show Slide #8
The FM process includes control of Army General Funds that are executed by Global Combat Support System (GCSS)-Army through a interface.
Instructor Note: Read the following examples to show how FM integrates with other process area.
Example 1: FM approves and distributes the funds for the yearly maintenance budget resulting in General Ledger (GL) updates in
Financials. The Maintenance Funding Execution Structure in Property, Plant, & Equipment is updated with the budgeted amount.
Example 2: GFEBS checks funds availability in FM prior to posting the Purchase Requisition. Funds commitments and obligations in the
Spending Chain automatically update the GL in Financials.
Example 3: A sales order, represented by the Reimbursable Work Breakdown Structure (WBS), is created in Reimbursable
accompanied by a funded program in FM. 8

9. METHODS OF FUND DISTRIBUTION
Formal distribution of funds is done on a Funding Authorization Document (FAD) and is subject to the Anti-Deficiency Act Title 31 USC 1517
Informal distribution of funds is made on a Funding Target Memorandum. It is NOT subject to the Anti-Deficiency Act Title 31 but could lead to a Title 31 violation
Show Slide #9, and have students turn to page 2, par 2 or the Funds Distribution HO.
REF: DODFMR Vol 14, Chapter 2
Methods of Funding
- There are two methods of funding. They are formal and informal.
- The formal distribution of funds is done on a Funding Authorization Document (FAD). The FAD is subject to the Anti-Deficiency Act Title 31 USC 1517.
- The informal distribution of funds is made on a Funding Target Memorandum. It is NOT directly subject to the Anti-Deficiency Act Title 31 but could lead to a Title 31 violation.
Note: The Anti-Deficiency Act (ADA) enacted Sep is a legislation enacted by the US Congress to prevent incurring of obligations or the making of expenditures (outlays) in excess of amounts available in appropriations or funds. The ADA prohibits the Federal Government from entering into a contract that is not “fully funded” because doing so would obligate the government in the absence of an appropriation adequate to the needs of the contract. 9

10. Check On Learning
Q: Budgeting and funds control/distribution occurs in what two different areas within GFEBS?
Show Slide #10
NOTE: Conduct a check on learning and summarize the learning activity.
Q. Budgeting and funds control/distribution occurs in what two different areas within GFEBS?
A. BI and ECC 10

11. Flow and Receipt of Funds 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:
- The base appropriation
- Contingency appropriations, reprogramming, recoveries,
transfers, etc.
Show Slide #11
The Level 1 Funds Execution Controller will enter into GFEBS the initial budget appropriated by Congress to HQDA for the upcoming fiscal year.
• Subsequently, the Level 1 Funds Execution Controller will transfer the appropriation of funds to Apportionment (Level 1 Funds Center).
• Finally, the Funds Management Maintainer (Appropriation Sponsor at Level 1) will transfer funds from Apportionment (Level 1 Funds Center) to Army Commands (ACOMs), Direct Reporting Units (DRUs), etc. (Level 2 Funds Center).
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 (Formal Distribution is done on a Resource Distribution Document (RDD). The RDD Support Sheet is a subject to the Anti-Deficiency Act
Informal Distribution - Occurs below Level 4 (informal Distribution of funds is made on a Funding Target Memorandum. It is NOT directly subject to the Anti-Deficiency Act
Note: This transaction will be performed in GFEBS using transaction code FMBB. 11

12. Flow and Receipt of Funds 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.
Show Slide #12
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.
Note: (AFP): acronym for Annual Funded Program
Note: Version 1 (Planned/AFP) – planned annual Funded program – What you are planned to received annual for that year.
Version 0 (Actual/allotment – This is your actual quarterly allotment 12

13. Rescissions
Rescissions occur when Congress initially provides funds in an Appropriation Act but later reduces or eliminates what was appropriated previously through a subsequent law.
Rescinded funds are documented on a Treasury Warrant. HQDA records the permanent reduction of authority within GFEBS as detailed in the warrant.
Show Slide #13
Rescissions occur when Congress initially provides funds in an Appropriation Act but later reduces or eliminates what was appropriated previously through a subsequent law.
Rescinded funds are documented on a Treasury Warrant. HQDA records the permanent reduction of authority within GFEBS as detailed in the warrant. 13

14. Rescissions cont. Treasury Warrant Receipts and Journal Voucher (JV)
When HQDA receives the Treasury Warrant, the Funds Execution Controller at HQDA will enter it into GFEBS as a JV to record the posting to cash and the equity to USSGL accounts.
A JV is a document that adjusts accounting entries that affect USSGL balances for the Period and Year-End Closing/Reporting processes.
Show Slide #14
Treasury Warrant Receipts and Journal Voucher (JV)
When HQDA receives the Treasury Warrant, the Funds Execution Controller at HQDA will enter it into GFEBS as a JV to record the posting to cash and the equity to USSGL accounts.
A JV is a document that adjusts accounting entries that affect USSGL balances for the Period and Year-End Closing/Reporting processes.
Instructor Notes: Explain that these journal entries identify the original budget and include an explanation for the adjustment, including supporting detail. 14

15. Types of Funding Authorization
Funding Authorization is provided through GFEBS to incur obligation against government funds
Direct Obligation Authority Funded Reimbursement Authority Automatic Reimbursement Authority
Allows Funding to be Increased by Amount of Orders Received
Total Financial Authority
Show Slide #15, and have students turn to page 3, par 4 or the Funds Distribution HO.
Types of Funding Authorization
INSTRUCTOR NOTE: Tell students that there are 3 types of funding authority. They are direct obligation authority (DOA), Funded Reimbursement Authority (FRA) and Automatic Reimbursement Authority (ARA).
Your DOA + FRA + ARA = Your Total Financial Authority. 15

16. 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
Show Slide #16
Direct Obligation Authority (DOA)
Direct Obligation Authority (DOA) has a specific dollar amount and is used for mission activities and Base Operations (BASOP’s). DOA is immediately available for obligation at the time of receipt. Funds available are for a specific dollar amount and are controlled by the installation. 16

17. 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
Show Slide #17
Funded Reimbursement Authority (FRA).
Funded Reimbursement Authority (FRA) is for a specific dollar amount. The authority received for non-mission activities (e.g., Foreign Military Sales, Trailer Court Utilities, and Damages to Family Housing). Funds are not immediately available for obligation; they are held in reserve until the revenue producing activities place orders. This reimbursement is controlled at the ACOM level. 17

18. 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
Show Slide #18
Automatic Reimbursement Authority.
Automatic Reimbursement Authority (ARA) is the authority to engage in the automatic reimbursement program to temporarily finance support to individuals or non-mission activities. ARA is not immediately available for obligation upon receipt of the allotment (Obligation Authority “Generated” based on receipt of Order). The Automatic Reimbursement is controlled at the installation level. The ARA only approves the authority to engage in automatic reimbursement activities. 18

19. Administrative Limitations
Imposed on the Use of Funds
Specific Dollar Amounts
May be legal or regulatory
Types:
Ceiling
Floor
Target
Fence
Show Slide #19, and have students turn to page 4, Limitations of the Funds Distribution HO.
Administrative Limitations.
c. Administrative Limitations. Appropriation managers and sponsors may establish administrative and statutory controls within appropriations. These controls help manage obligations and expenditures of funds. Examples are the ceilings, floors, targets and fences.
Ceiling – is an upper limit (maximum) on the cumulative amount of funds which may be obligated for a specific purpose.
Floor – is the lowest (minimum) limit of the amount of funds which must be obligated for a specific purpose. The most common floor is the Maintenance of Real Property Facilities (MRPF) floor. Funding for floors not utilized is subject to withdrawal by higher command.
Target – a prescribed goal used as a management tool to control resources, budgetary allowance that can be exceeded.
Fence – is an administrative fiscal control measure which financial managers utilize to exert functional influence for a particular program. Basically it allows funds to be set aside for obligation only in a particular program and can only be used for the specific purpose intended. 19

20. Ceiling • Cumulative Obligation Maximum Amount • Limitation 20
INSTRUCTOR NOTE: Show Slide #20
Ceiling
(1) Ceilings: is an upper limit (maximum) on the cumulative amount of funds which may be obligated for a specific purpose.
A. Can’t spend more than this
B. Ex – Representation funds – CDR’s social fund – Reg AR tells you the amount of money that can be spent on Alcoholic beverages for a unit’s function
C. Ex. Flying Hours, OPTEMPO (Operational Tempo. The Pace Of An Operation Or Operations; Includes All Of The Activities The Unit Is Conducting; Can Be A Single Activity Or Series Of Operations). 20

21. Floor • Minimum Amount • Specific Purpose 21
INSTRUCTOR NOTE: Show Slide #21
(2) Floors: Funding Floor is the lowest (minimum) limit of the amount of funds which must be obligated for a specific purpose. The most common floor is the Maintenance of Real Property Facilities (MRPF) floor. Funding for floors not utilized is subject to withdrawal by higher command.
NOTE: Funding Floor is the minimum amount of funding that can be obligated toward a program or project that has been allotted by a higher authority.
A. Must spend at least this much for a specific purpose
B. Ex – Environmental compliance or RPMA (Real Property Maintenance)
Example: Water Pollution Control.
This is a grant to State and interstate agencies authorized under the Clean Water Act. Purpose of the program:
Pollution control grants are awarded to assist in administering programs for the prevention, reduction, and elimination of water pollution, including programs for the development and implementation of ground-water protection strategies. 21

22. Target • Control of Resources • Budgetary Allowance • Can Be Exceeded
INSTRUCTOR NOTE: Show Slide #22
Target
(3) Targets: a prescribed goal used as a management tool to control resources, budgetary allowance that can be exceeded.
A. Just a goal – can be exceeded
B. Used with activities on an installation 22

23. Fence Specific purpose. Reduces flexibility. 23
INSTRUCTOR NOTE: Show Slide #23
(4) Fences: Is an administrative fiscal control measure which financial managers utilize to exert functional influence for a particular program.
Basically it allows funds to be set aside for obligation only in a particular program and can only be used for the specific purpose intended.
A. Money blocked for a specific thing
B. Can only be spent for that specific purpose
C. Ex – Counter Narcotics, CONOPS (Contingency Operations), OPTEMPO (Operational Tempo. The Pace Of An Operation Or Operations; Includes All Of The Activities The Unit Is Conducting; Can Be A Single Activity Or Series Of Operations).
D. also Flying hours – Some Operations & Maintenance (OMA) is fenced to fund 14 ½ hours / month / crew 23

24. Funding Authorization Document (FAD)
REPLY TO ATTENTION OF: JJSU OCT **
MEMORANDUM FOR DISBURSING OFFICE
SUBJECT: AUTHORIZATION DOCUMENT (FAD).
1. FORWARD HEREWITH IS THE INITIAL FY ** funding document RECEIVED FROM HSC.
2. DIRECT OBLIGATION AUTHORITY (DOA).
FUNDS CENTER FUNCTIONAL AREA st QTR ANNUAL
A2ABN QLOG , ,000
A2ABN QLOG , ,000
A2ABN QLOG , ,000
A2ABN QLOG , ,000
A2ABN QLOG , ,000
A2ABN QLOG 25, ,000
A2ABN QLOG , ,000
A2ABN QLOG , ,000
A2ABN QLOG 90, ,000
A2ABN QLOG 30, ,000
TOTAL: ********** MISSION $590, $2,200,000
3. AUTOMATIC REIMBUSEMENT PROGRAM (ARP).
FUNDS CENTER FUNCTIONAL AREA 1ST QTR ANNUAL
A2ABN VPUB 13, ,000
A2ABN VPUB 12, ,000
A2ABN VPUB 5, ,000
TOTAL AUTOMATIC REIMBUSEMENT CEILING: $30, $120,000
/S/
TYRONE FOLSOM
LTC, MSC
COMPTROLLER
Show Slide #25
Refer students to Figure 2, page 4
Funding Authorization Document (FAD). Show students the Total Automatic Reimbursement Ceiling Amounts.
INSTRUCTOR NOTE: Ask Students to give you the Annual/1st Quarter amounts for a couple of the Funds Center.
The FAD is a informal funding document used by Headquarter to provide funding to a subordinate budget holder. It is the further breakdown of the funding document by Funds Center/ Cost Center .
(1) Line 1 - gives you the fiscal year that the funding document was received.
(2) Line 2 - gives us the DOA and FRA broken down by fund center/cost center, functional area with the amounts available for the current quarter and annually.
(3) Line 3 - gives us the Automatic Reimbursement Program (ARP) and shows the fund center/cost center, functional area with the current quarter and annual amounts. 25

25. 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 : A2ABN A2ACN
DODAAC: ZAAHA Z16CO
Direct Obligation (Initial)
a. Quarter $ 590, $147,000.00
b. Annual $2,200, $985,000.00
Notes:
Funded Reimbursement Authority (FRA) – Not Authorized
Automatic Reimbursement Authority (ARA) – Authorized based on receipt of orders.
a QLOG (A2ABN)
COST ELEMENT/ COMMITMENT ITEM QTR ANNUAL
, ,000.00
, ,200,000.00
$200, ,000.00
$590, $2,200,000.00
b FAHB0 (A2ACN2ACN00)
COST ELEMENT/ COMMITMENT ITEM QTR ANNUAL
, ,000.00
, ,000.00
, ,000.00
$147, $985,000.00
Show Slide #24
Refer students to Figure 1, page 3
Funding Target Memorandum
d. The Funding Target Memorandum can be used by activities to further distribute funds to their subordinate units. The funding target memorandum is sent down quarterly by Funds Center/Cost Center and Cost Element/Commitment Item
MEMORANDUM FOR: This line shows the activity for which the funds have been made available.
INSTRUCTOR NOTE: Ask Students:
Question: Who is this Funding Target Memorandum For?
Answer: (93rd Infantry Division ATTN: Resource Management)
SUBJECT: Shows which quarter the funds are available for.
What quarter are these funds available for? (First Quarter)
Paragraph 1: Lists the Functional Area, Funds Center/Cost Center, and Department of Defense Activity Address(ing) Code (DODAAC) in which the funds were made available for.
INSTRUCTOR NOTE: Ask students:
What are the two Functional Areas on this Memo?
(131096QLOG and FAHB) What are the two Funds Centers? (A2ABN and A2ACN).
Paragraph 2: Gives us the quarterly and annual funding targets for the Direct Obligation.
- If FRA funds were available they would be included in the next paragraph, in the same format as the Direct Obligation. In this situation there are no FRA funds available.
INSTRUCTOR NOTE: Ask students: The Quarterly/Annual amounts for each Funds Center.
Paragraph 3: Are Notes that gives us funds that are not authorized and our Automatic Reimbursement Authority (ARA). Also gives guidance on the use of funds from the higher command.
Paragraph 4: For each Functional Area and Funds Center/Cost Center the funds available for each Cost Element/Commitment Item are listed by quarterly and annual target. The totals are also listed.
INSTRUCTOR NOTE: Show students the different Cost Element/Commitment Item for each Functional Area with the Qtr and Annual Amounts.
INSTRUCTOR NOTE: Tell Students they make take notes on their handout example of the form as we go over it.
e. The Funding Allowance Document (funding document) - there is 5 separate sections on the funding document:
HEADING - Administrative Data
SECTION A - Annual Funding Information
SECTION B - Quarterly Funding Information
SECTION C - Limitations Ceiling/Floors
SECTION D - Management Information 24

26. Funding Document GFEBS
10/01/ 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| A2ABN | ALLOBJ |ARMY|ARMY |4611| 20,000, | 20,000, | USD |0|
| |+ | D12| A2ABM| ALLOBJ |ARMY|ARMY |4611| 20,000, | 20,000, | USD |0 |
| | - | D12| A2ABN| 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|
Show Slide #26
Refer students to Figure 3, page 5
Instructor will show how the funding document appears in GFEBS. 26

27. Check On Learning Q: What are the two methods of funding?
Q: What are the two methods of funding?
A: Formal and Informal.
Q: Where on the FAD can you find an Automatic Reimbursement Authority (ARA)?
A: In the footnotes.
Q: What are the four limitations?
A: Ceiling, Floor, Target and Fence.
Show Slide #27
Conduct a check on learning
 SUMMARY:
During this lesson we discussed the methods of funding, whether it was formal or an informal distribution of funds. We also discussed the DOA, FRA, ARA, the administrative limitations: ceilings, floors, targets and fences. We went through an example of a Funding Target Memo and Funding Allowance Document showing what we are looking at on each of them. We also know what the Resource Distribution Document looks like and the purpose of them.

28. Questions 28 Show Slide #28 Note: Restate TLO
Action: Process Funds Distribution in GFEBS.
Conditions: Given access to GFEBS, financial management documents and DFAS-IN Regulation 37-1, and DFAS-IN
Manual
Standards: Perform Funds Distribution in GFEBS with 80 % accuracy.
Note: Ask students if the have any questions, then administer PE.
INSTRUCTOR NOTE: Method of instruction and instructor to student ratio will vary, depending on whether the lesson is taught in residence, by an instructor, or used as an individual student self-paced product.
INSTRUCTOR NOTE: Allow the following time increments for the Practical Exercise:
-Introduction of PE: 5 minutes (0.1 Hr)
-Conduct of PE: 40 minutes (0.8 Hr)
-Review of PE: 5 minutes (0.1 Hr) 28

29. Terminal Learning Objective
Action:
Identify the Flow and Receipt of Funds Process
Given access to financial management documents and DFAS-IN Regulation 37-1, and DFAS-IN Manual
With 80% accuracy:
Identify the Flow and Receipt Funds procedures IAW DFAS-IN Regulation 37-1 and DFAS-IN Regulation
Conditions:
Standards:
Show Slide #29
Restate TLO
Action: Identify the Flow and Receipt of Funds Process
Conditions: Given access to financial management documents and DFAS-IN Regulation 37-1, and DFAS-IN Manual FY
Standards: Identify the Flow and Receipt of Funds procedures IAW DFAS-IN Regulation 37-1 and DFAS-IN Regulation 2