BY ORDER OF THE SECRETARY DEPARTMENT OF THE AIR …

BY ORDER OF THE SECRETARY OF THE AIR FORCE

DEPARTMENT OF THE AIR FORCE MANUAL 65-605, VOLUME 1

31 MARCH 2021

Financial Management

BUDGET GUIDANCE AND TECHNICAL PROCEDURES

COMPLIANCE WITH THIS PUBLICATION IS MANDATORY

ACCESSIBILITY: Publications and forms are available for downloading or ordering on the e-Publishing website at e-Publishing.af.mil

RELEASABILITY: There are no releasability restrictions on this publication

OPR: SAF/FMB Policy & Fiscal Control (P&FC)

Supersedes: AFMAN65-605V1, 16 August 2012

Certified by: SAF/FMB (Maj Gen James D. Peccia, III)

Pages: 275

This manual aligns with and implements Air Force Policy Directive (AFPD) 65-6, Budget. The purpose of this publication is to provide policy and procedures for Airmen and Guardians to follow regarding the use of appropriated funds (APF), ensuring regulatory and statutory compliance, and standardization Department of the Air Force (DAF) wide. In cases of conflict with other DAF instructions, the funding propriety rules stated here take precedence. It applies to all DAF military and civilian personnel, all DAF organizations and activities, including the Regular Air Force (RegAF), the United States Space Force (USSF), the Air National Guard (ANG), the Air Force Reserve (AFR), and the Civil Air Patrol (CAP) when performing DAF assigned missions in its role as a volunteer civilian auxiliary of the DAF. This publication is constrained by the legal framework governing the use of APF, as further implemented by Department of Defense (DoD) 7000.14-R, Financial Management Regulation (FMR). Failure to comply with restrictions and limitations governing the administrative control of funds is a violation of the Antideficiency Act (ADA) (Title 31 United States Code Section (USC) 1341, Title 31 United States Code Section 1342, Title 31 United States Code Section 1517, Title 31 United States Code Section 1301, Title 31 United States Code Section 1502(a), and Title 31 United States Code Section 3302(a)). Ensure that all records created as a result of processes prescribed in this publication are maintained in accordance with Air Force Instruction (AFI) 33-322, Records Management and Information Governance Program, and disposed of IAW Air Force Records Information Management System (AFRIMS) Records Disposition Schedule (RDS). Refer recommended changes and questions about this publication to SAF/FMB P&FC using the AF Form 847, Recommendation for Change of Publication; route AF Forms 847 from the field

2

DAFMAN65-605V1 31 MARCH 2021

through the appropriate functional chain of command. This publication may be supplemented at any level, but all supplements must be routed to SAF/FMB P&FC for coordination prior to certification and approval. (T-1). The authorities to waive wing/unit level requirements in this publication are identified with a Tier ("T-0, T-1, T-2, T-3") number following the compliance statement. See Department of the Air Force Instruction (DAFI) 33-360, Publications and Forms Management, for a description of the authorities associated with the Tier numbers. Submit requests for waivers through the chain of command to the appropriate Tier waiver approval authority, or alternately, to the requestor's commander for non-tiered compliance items. The use of the name or mark of any specific manufacturer, commercial product, commodity, or service in this publication does not imply endorsement by the DAF. Compliance with the attachments in this publication is mandatory.

SUMMARY OF CHANGES

This document is substantially revised and must be reviewed in its entirety. Major changes include restructuring to comply with DAFI 33-360 specified format for Air Force Manuals (AFMANs), excision of outdated and unsupported content, and clarification of fiscal guidance throughout. This is a specialized publication intended for use by Airmen and Guardians who have graduated from technical training related to this publication. All acronyms in this document are either commonly accepted or part of the daily vernacular for financial managers.

Chapter 1--FINANCIAL MANAGEMENT IN THE DEPARTMENT OF THE AIR

FORCE

18

1.1. Overview.................................................................................................................. 18

1.2. Applying This Manual. ............................................................................................ 18

1.3. DAF Corporate Process. .......................................................................................... 18

Chapter 2--ROLES AND RESPONSIBILITIES

21

2.1. The Assistant Secretary of the Air Force, Financial Management and Comptroller (SAF/FM) shall: ....................................................................................................... 21

2.2. The Deputy Assistant Secretary for Budget (SAF/FMB) shall: .............................. 21

2.3. Headquarters Department of the Air Force/Major Commands/Field Operating Agencies/Direct Reporting Units. ............................................................................ 22

Chapter 3--WARRANTS, APPORTIONMENTS, TRANSFERS, REPROGRAMMINGS,

RESCISSIONS AND DEFERRALS

24

3.1. Overview.................................................................................................................. 24

3.2. SAF/FMB Responsibilities. ..................................................................................... 24

3.3. Reprogrammings...................................................................................................... 24

3.4. Rescissions and Deferrals. ....................................................................................... 26

DAFMAN65-605V1 31 MARCH 2021

3

3.5. Low Cost Modifications (Aircraft Procurement, Modifications). ........................... 26

Chapter 4--BUDGET EXECUTION FUNDS FLOW

27

4.1. Introduction.............................................................................................................. 27

4.2. Administrative Control of Funds ? General Hierarchy............................................ 27

4.3. Administrative Control of Funds ? Special Guidance. ............................................ 27

4.4. Alternative Funding Methods. ................................................................................. 29

Figure 4.1. Key Appropriations/Appropriation Manager Office................................................ 30

Chapter 5--BUDGETING AND FUNDING GUIDANCE FOR VARIOUS SITUATIONS

31

Section 5A--Obligating Funds During the Last Two Months of the FY

31

5.1. Applying the 20-Percent Limit on Obligations........................................................ 31

Section 5B--IT Resources

31

5.2. Budgeting and Funding for IT Resources. ............................................................... 31

Table 5.1. Acquisition of Software Versus Software as a Service............................................ 33

5.3. Cloud Services. ........................................................................................................ 33

5.4. IT in DWCF Facilities and Activities. ..................................................................... 34

5.5. Defense Business Systems. ...................................................................................... 34

Section 5C--Honoraria

34

5.6. Approving Honoraria (Guest Speaker Fees). ........................................................... 34

Table 5.2. Honoraria Approval Thresholds. ............................................................................. 35

Section 5D--Emergency and Special Program (ESP) Codes

35

5.7. ESP Codes................................................................................................................ 35

Table 5.3. Assigning ESP Codes. ............................................................................................. 35

Section 5E--Technical Data

36

5.8. Financing the Procurement and Printing of Technical Data. ................................... 36

5.9. Funding Engineering Drawing Requirements.......................................................... 36

5.10. Technical Data for Replenishment Spares Procurement.......................................... 36

5.11. Technical Data for Common Support Equipment.................................................... 37

Section 5F--Commercial Space Launch Support Services

37

5.12. Financing Launch Services. ..................................................................................... 37

4

DAFMAN65-605V1 31 MARCH 2021

5.13. Propellants Funding. ................................................................................................ 37

Section 5G--Organizational, Intermediate, and Depot Logistic Support Provided By Contractors

37

5.14. Interim Contractor Support (ICS). ........................................................................... 37

5.15. Contractor Logistics Support (CLS). ....................................................................... 37

Section 5H--Prompt Payment Act

39

5.16. Financing Prompt Payment Charges (Interest Penalties)......................................... 39

Section 5I--USAF Heritage Program (USAFHP)

40

5.17. USAFHP and Associated Activities. ....................................................................... 40

Section 5J--Ethnic and Holiday Observances, Traditional Ceremonies, and Entertainment

41

5.18. Ethnic and Holiday Observances Funding Guidance. ............................................. 41

5.19. Traditional Ceremonies............................................................................................ 42

5.20. Entertainment........................................................................................................... 43

Section 5K--Awards, Gifts and Refreshments for Award Ceremonies

45

5.21. Awards. .................................................................................................................... 45

5.22. Gifts. ........................................................................................................................ 47

Table 5.4. The Guidance in paragraph 5.22.1. does not apply to the following programs. ...... 48

5.23. Refreshments at Awards Ceremonies. ................................................................... 48

5.24. Refreshments at Recruiting Functions. .................................................................. 49

Section 5L--Sourcing APF RegAF for Certain Air Reserve Component (ARC) Personnel

Activities

49

5.25. Scope........................................................................................................................ 49

5.26. Presumption. ............................................................................................................ 49

5.27. Apply the following Exceptions: ............................................................................. 50

5.28. Compliance. ............................................................................................................. 51

Section 5M--Chapel and Chaplain Programs

51

5.29. Funding Guidance. ................................................................................................... 51

Section 5N--Licensing of Intellectual Property

53

5.30. DAF Branding and Trademark Licensing Program. ................................................ 53

DAFMAN65-605V1 31 MARCH 2021

5

Section 5O--Criteria for Determining Expense and Investment Costs

53

5.31. Distinguishing Between Expense and Investment Costs. ........................................ 53

Table 5.5. Decision Making Factors for Investment Cost. ....................................................... 54

Section 5P--Meals, Conferences, Training, and Fees

54

5.32. Meals and Light Refreshments. ............................................................................. 54

5.33. Training Courses. ..................................................................................................... 54

5.34. Conferences. ............................................................................................................ 55

Section 5Q--Other Guidance

57

5.35. Personalized Stationery. ......................................................................................... 57

5.36. Business Cards. ........................................................................................................ 57

5.37. Cards. ....................................................................................................................... 57

5.38. Appliances and Furnishings. .................................................................................... 57

5.39. Veterinary Services. ................................................................................................. 58

5.40. Membership in Professional or Civic Organizations. .............................................. 58

5.41. Bottled Water/Other Beverages. .............................................................................. 58

5.42. Credentials, Licenses and Certificates. .................................................................... 60

5.43. Severable Service Contracts Crossing FYs and Incremental Funding..................... 60

5.44. Air Navigation, Overflight, Landing and Parking Fees. .......................................... 60

5.45. Funding for Athletic Supplies and Fitness Equipment. ........................................... 61

5.46. Real Property Damage Recovery............................................................................. 61

5.47. Memorials and Monuments. .................................................................................... 61

5.48. Recreational Equipment and Cable Television in Dormitories. .............................. 62

5.49. US Flag for Military Retirees. ................................................................................. 62

Chapter 6--APPROPRIATION REIMBURSEMENTS

63

6.1. Reimbursements - General Guidance. ..................................................................... 63

6.2. Anticipated Reimbursements. .................................................................................. 63

6.3. Reimbursement Financing. ...................................................................................... 63

6.4. Administrative Control of Funds Requirements. ..................................................... 65

6.5. Appropriation - Specific Guidance. ......................................................................... 65

 ................
................

In order to avoid copyright disputes, this page is only a partial summary.

Google Online Preview   Download