* May 2021 VOLUME 11A, CHAPTER 1: “GENERAL REIMBURSEMENT ...
DoD 7000.14-R
2B
Financial Management Regulation
Volume 11A, Chapter 1
* May 2021
VOLUME 11A, CHAPTER 1: ¡°GENERAL REIMBURSEMENT POLICY¡±
SUMMARY OF MAJOR CHANGES
Changes are identified in this table and also denoted by blue font.
Substantive revisions are denoted by an asterisk (*) symbol preceding the section,
paragraph, table, or figure that includes the revision.
Unless otherwise noted, chapters referenced are contained in this volume.
Hyperlinks are denoted by bold, italic, blue, and underlined font.
The previous version dated July 2020 is archived.
PARAGRAPH
2.4.1., 2.5
(010204.A,
010205)
EXPLANATION OF CHANGE/REVISION
Revised this chapter to align with policy in DoD
Instruction 4000.19 ¡°Support Agreements¡± that was updated
December 16, 2020.
1-1
PURPOSE
Revision
DoD 7000.14-R
2B
Financial Management Regulation
Volume 11A, Chapter 1
* May 2021
Table of Contents
VOLUME 11A, CHAPTER 1: ¡°GENERAL REIMBURSEMENT POLICY¡± ............................ 1
1.0
GENERAL (0101) ............................................................................................................. 3
1.1
1.2
1.3
2.0
Overview (010101) ........................................................................................................ 3
Purpose (010102) ........................................................................................................... 3
Authoritative Guidance (010103)................................................................................... 3
REIMBURSEMENT GUIDANCE (0102) ....................................................................... 5
2.1
2.2
2.3
2.4
*2.5
General Guidance (010201) ........................................................................................... 5
Disposition of Collections (010202) .............................................................................. 6
Billing Standard (010203) .............................................................................................. 6
Determining Amounts to be Reimbursed (010204) ....................................................... 7
Documentation Standards (010205) ......................................................................... 14
Exhibit 1-1 STRAIGHT-LINE METHOD OF DEPRECIATION............................................ 17
Exhibit 1-2 INTEREST ON INVESTMENT CALCULATION .............................................. 17
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DoD 7000.14-R
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Financial Management Regulation
Volume 11A, Chapter 1
* May 2021
CHAPTER 1
GENERAL REIMBURSEMENT POLICY
1.0
GENERAL (0101)
1.1
Overview (010101)
DoD reimbursable authority is authorized by the Office of the Under Secretary of Defense
(Comptroller) (OUSD(C)), through budget formulation and statutory authorization of the budget
in accordance with Title 10, United States Code, section 2205 (10 U.S.C. ¡ì 2205).
1.2
Purpose (010102)
This chapter provides guidance on the amounts that must be recouped when
DoD Components perform work or sell property within the Department, to other federal agencies
and to private parties that do not involve the Defense Working Capital Fund (DWCF) or other
DoD Revolving Funds. It does not provide authority to sell to private parties, since specific legal
authority must be identified to make such sales. It supplements the standards for financial
accounting for intragovernmental accounts receivable in Volume 4, Chapter 3, for
intragovernmental accounts payable in Volume 4, Chapter 9, and budgetary accounting for
reimbursements, in Volume 3, Chapters 8 and 15.
1.3
Authoritative Guidance (010103)
1.3.1. U.S. Department of the Treasury (Treasury) authorized accounts are to be credited
for reimbursements made to DoD appropriations in accordance with 31 U.S.C. ¡ì 1535 and
31 U.S.C. ¡ì 1536. Refer to 10 U.S.C. ¡ì 2205 for further guidance.
1.3.2. Statutory authority on project order agreements for work or material or for the
manufacture of material pertaining to approved projects placed with a separately managed
DoD-owned establishment is given in 41 U.S.C. ¡ì 6307. 31 U.S.C. ¡ì 1535 governs Economy Act
orders placed with an agency or major organizational unit within an agency. Chapters 2 and 3
provide detailed guidance on these statutory requirements.
1.3.3. According to DoD Instruction (DoDI) 4000.19 ¡°Support Agreements,¡±
DoD Components are responsible for programming, budgeting, and funding for the reimbursable
support agreements into which they enter.
These include agreements into which a
DoD Component enters into with another DoD Component; a federal agency; a state, local, or
tribal government; or a non-governmental entity that is a congressionally chartered nonprofit
organization pursuant to 36 U.S.C. ¡ì¡ì 20101 to 240101 (e.g., American Red Cross, Boy Scouts of
America, Girl Scouts of the U.S., and United Service Organizations, Inc.). DoDI 4000.19 uses the
term Intra-agency support agreements to refer to agreements between DoD Components. Also,
DoDI 4000.19 uses the term Inter-agency support agreements to refer to agreements between
DoD Components and federal agencies.
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Financial Management Regulation
Volume 11A, Chapter 1
* May 2021
1.3.4. The Department will no longer provide non-reimbursable support of any kind to
other federal, state, territorial, tribal, or local government entities; private groups and
organizations; foreign governments; and international organizations.
Refer to the
Secretary of Defense Memorandum, "Reimbursable Activities in Support of Other Entities,"
June 19, 2020 (DoD Common Access Card required). Non-reimbursable support may be provided
if required by statute. When discretionary non-reimbursable support is permitted but not required
by statute, it must be authorized by the DoD Joint Ethics Regulation or DoD Public Affairs
guidance; or is provided after approval of an exception. Refer to the OUSD(C) memorandum,
"Reporting Guidance for Reimbursable Activities in Support of Other Entities,¡± July 22, 2020
(DoD Common Access Card required) for details on how to receive an exception.
1.3.5. The
requirements
in
Treasury
Financial
Manual
(TFM) Volume I, Part 2, Chapter 4700, Appendix 8, ¡°Section 1¡ªBuy/Sell Transactions,¡±
provides guidance on Buy/Sell activity that involve reimbursable activity between
Federal Program Agencies (FPAs) and, between FPAs and third-party providers. These buyers
and sellers are also known as trading partners. The TFM provides the business rules and processes
to properly record, report, reconcile and measure intra-governmental transactions (IGTs). The
TFM differentiates between two types of IGTs, intra-departmental and intra-governmental.
Intra-departmental transactions result from activity between trading partners within the same
department. Intra-governmental transactions result from activity between federal agencies not
within the same department. The Volume 5, ¡°Definitions¡± Chapter defines an FPA as a
department, instrumentality, office, commission, board, service, or other establishment of the
U.S. Government.
1.3.6. The guidance in this chapter is applicable unless a specific DoD issuance authorizes
alternative reimbursement policies. The most significant of these alternative reimbursement
policies include:
1.3.6.1. 10 U.S.C. ¡ì 2571 allows for the exchange or transfer of supplies and
services between military departments without compensation. Such transfers of supplies between
military departments must have the permission of the Service Secretaries involved. In addition, a
DoD Component may perform work, services or issue supplies without reimbursement, to another
DoD Component with the permission of the respective Component heads. Furthermore, costs of
DoD military or civilian pay and allowances (along with dependent and household goods
transportation) for detail or other assignments, may be charged to an appropriation with the
approval of the receiving DoD Component head.
1.3.6.2. Volume 11B establishes the DoD guidance for the recovery of cost for
products and services provided by the DWCF or other applicable DoD Revolving Fund activities.
Reimbursable orders placed with the DWCF or other DoD Revolving Fund activities may fall
under any number of authorities (e.g. Project Orders for depot maintenance). The basic
transactional authority for the DWCF is derived from 10 U.S.C. ¡ì 2208(a). This authority for
buyer-seller transactions is not dependent on the Economy Act or Project Order Act statutes.
See Volume 11B, for additional information regarding DWCF authorities.
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1.3.6.3. Volume 13 establishes the DoD accounting guidance for
DoD Morale, Welfare,
and
Recreation
(MWR)
functions
performed
by
Nonappropriated Fund instrumentalities (NAFIs). DoD Components must not commingle
Nonappropriated Funds (NAFs) with Appropriated Funds (APFs), even when used to support a
common program. DoDI 1015.15, ¡°Establishment, Management, and Control of Nonappropriated
Fund Instrumentalities and Financial Management of Supporting Resources,¡± provides further
guidance.
1.3.6.4. Volume
15
establishes
the
DoD
guidance
for
the
Foreign Military Sales (FMS) of defense articles, defense services and for providing military
training to allied and friendly foreign governments and international organizations. Refer to
Volume 15, Chapter 6, Appendix G (Columns 12 and 13), for additional information on how to
account for actual hours worked.
1.3.6.5. DoD Directive (DoDD) 3025.13 ¡°Employment of DoD Capabilities in
Support of the U.S. Secret Service (USSS), Department of Homeland Security (DHS),¡± provides
the DoD policy for the use of DoD resources for reimbursable support of the USSS, a DHS entity.
1.3.6.6. DoDD 3025.18 ¡°Defense Support of Civil Authorities,¡± provides the
DoD policy for providing reimbursable military support when requested by civil authorities in
order to save lives, prevent human suffering or, mitigate property damages within the U.S. Refer
to Chapter 19 for further guidance.
1.3.6.7. DoDI 3025.21 ¡°Defense Support of Civilian Law Enforcement Agencies,¡±
provides the DoD policy for reimbursement when equipment or services are provided to agencies
outside DoD in support of civilian law enforcement officials.
2.0
REIMBURSEMENT GUIDANCE (0102)
2.1
General Guidance (010201)
2.1.1. A seller¡¯s reimbursements are amounts earned and collected for materials sold or
services furnished as a result of a reimbursable agreement. A seller¡¯s reimbursable obligations are
financed by offsetting collections. Components are to credit these offsetting collections to an
expenditure account in payment for goods and services provided by that account. Refer to
Office of Management and Budget (OMB) Circular A-11, section 20 for further details. Credit
the specific appropriation or fund account for the collection only when it authorized by law.
2.1.2. The TFM in Volume I, Part 2, Chapter 4700, Appendices 5 and 8 provide the
requirements for accounting, reporting, and reconciliation of IGTs between FPAs and their trading
partners. The five IGT categories are Fiduciary, Buy/Sell, Transfers, Custodial, and General Fund
transactions. Buy/Sell IGTs involve transactions where goods or services are purchased by one
federal agency from another federal agency. Buy/Sell IGTs are exchange transactions impacting
assets and liabilities; revenue and expenses; and advances/prepayments and deferred credits. Two
federal agencies will usually execute a reimbursable agreement to formally document this
arrangement. Trading partners must have appropriate statutory authority, such as the
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