Report Date: 13 Apr 2018 805A-36B-3028 Perform Reimbursable Accounting Status: Approved Distribution Restriction: Approved for public release; distribution is unlimited. Destruction Notice: None Foreign Disclosure: FD1 - This training product has been reviewed by the training developers in coordination with the FMB/SSI/Fort Jackson SC 29229 foreign disclosure officer. This training product can be used to instruct international military students from all approved countries without restrictions. Page 1
Conditions: As a Resource Manager, you are tasked to perform reimbursable accounting by interpreting the General Fund Enterprise Business System (GFEBS) Status of Funds Report. You have access to the GFEBS homepage, Financial Management Tactical Platform (FMTP), DFAS-IN Regulation 37-1 (Finance and Accounting Policy Implementation), DFAS-IN Manual 37-100-FY (The Army Management Structure), AR 1-1 (Planning, Programming, Budgeting, and Execution System), DD Form 448 (Military Interdepartmental Purchase Request (MIPR)), DD Form 448-2 (Acceptance of MIPR), SF 1080 (Voucher for Transfers Between Appropriations and/or Funds), SF 1081 (Voucher and Schedule of Withdrawals and Credits), and standard office supplies and equipment. This task should not be trained in MOPP 4. Standards: With 100% accuracy, examine the Reimbursable Decision Matrix and Reimbursable Types, communicate the Work Breakdown Structure Process, review SF 1080 and SF 1081 for accuracy and completeness, and analyze the Reimbursement Accounts. Special Conditions: None Safety Risk: Low MOPP 4: Never Cue: Perform Reimbursable Accounting Task Statements None DANGER None WARNING None CAUTION Remarks: None Notes: None Page 2
Performance Steps 1. Examine the Reimbursable Decision matrix and discuss the Reimbursable types. a. Determine the type of reimbursement funding authority from the GFEBS Reimbursable Cum Status by Fund Center (ZRFSC1). (1) Funded Reimbursement Authority (FRA) (Will be identified in the Fund Group designator, i.e. 202010F14). (a) For a specific purpose, non-mission activity (for example, foreign military sales, rentals, damage to government property and temporary duty (TDY) for non-mission support). (b) For a specific dollar amount. (c) Quarterly allotted, placed in a reserve account, and not immediately available for obligation. (d) Controlled by higher Headquarters. (2) Automatic Reimbursement Authority (ARA) (Will be identified in the Funds Group designator, i.e. 202010A14) (a) For non-mission support (for example, FTX and maintenance support, and Cash Laundry Sales). (b) For no specific dollar amount. (c) Not immediately available for obligation. (d) Controlled by the installation. b. Determine the stage of Reimbursement Accounting the document is in. (1) Authority Received - Provides the funding authority. Go to performance step 3. (2) Orders Received - Agreement between the requester and the performer. Go to performance step 4. (3) Earned Reimbursement - Performer provides the good/service to the requester. Go to performance step 6. (4) Collection - Requester pays the performer for the good/service. Go to performance step 7. c. Determine the type of order received. (1) Unquantifiable - A memorandum of understanding (MOU) or memorandum of agreement (MOA) is received. Used when a certain unquantifiable type of support is required over a period of time, usually one year. (2) Quantifiable - A DD Form 1144 (Support Agreement) or DD Form 448 (Military Interdepartmental Purchase Request (MIPR)) is received. Used on a reimbursable basis, direct citation basis, or both. It is a specific, definite request for materials, services, supplies, or equipment. (a) Determine the MIPR process in GFEBS. _1_ After all ordering procedures have been documented, create MIPR Purchase Requisition (PR). _2_ Run PR Workflow - Level 1 and Level 4. _3_ Generate the DD 448 MIPR form. _4_ Send DD 448 to the receiving agency/command. _5_ Receiving agency or command accepts MIPR and sends DD448-2. _6_ Release L5 (Level 5 MIPR Acceptance). _7_ Create Direct Cite MIPR PO (Purchase Order). Page 3
(b) Amend Reimbursable/Direct Cite MIPR, if needed. 2. Communicate the Work Breakdown Structure Process. a. Identify total work to be performed. b. Develop a WBS number for new orders within GFEBS TCODE CJ20N. c. Verify a reimbursement is earned, based upon documentary evidence. (1) Performance is determined by the following documentation: (a) Job orders. (b) Issue and turn-in slips (c) Shipping documents. (d) Sales documents. (e) Equivalent instruments that provide evidence of performance (for example, a DD Form 1351-2, Travel Voucher). (2) Earning documents (provided if a performance document does not exist) include, at a minimum: (a) The dollar amount of the reimbursement. (b) A complete description of the goods or services supplied or performed. (c) The period of performance. (d) An identification of the earnings to match them with the related order. (e) The name and telephone number of the performing activity. 3. Review Standard Form (SF) 1080 and SF 1081 for accuracy and completeness. a. Verify a Voucher for Transfers Between Appropriations and/or Funds, SF 1080. (Reimburses the performer for the goods or services provided to the requester). (1) Ensure the "Department, establishment, bureau, or office receiving funds" is the address of the organization providing the goods or services. (2) Ensure the "Department, establishment, bureau, or office charged" is the address of the local area Resource Management (RM) office, G8 or DFAS. (3) Ensure the "Order No." is the MIPR number, reimbursable order number, delivery order number, etc. (4) Ensure the "Date of Delivery" is entered, if applicable. date. (5) Ensure the "Article or Services" block has a description of the services provided or an itemization of the bill, date of the bill, or payment due (6) Ensure the "Quantity" of the goods is entered, if applicable. (7) Ensure the "Unit Price, Cost" is the total amount of the service provided, if applicable. (8) Ensure the "Unit Price, Per" is the amount per unit of the good provided, if applicable. (9) Ensure the "Amount" is the total amount of the bill, in dollars and cents. Page 4
(10) Ensure the "Remittance in payment hereof should be sent to --" address is complete and includes the telephone number of the remittee. Include the payment due date in this block. (11) Ensure the "Accounting Classification -- Office Receiving Funds" is correct and belongs to the office performing the activity. (12) Ensure the "Certificate of Office Charged" includes an original signature. (13) Ensure the "Accounting Classification -- Office Charged" is correct and belongs to the ordering activity. (14) Ensure the "Paid by Check No." is the check number provided by the remitter, if a check payment is made. (15) Ensure the "Voucher Number" is complete when a check payment is made. (Completed by the Disbursing Office of the ordering activity.) (16) Ensure the "Bill No." is complete. (Completed by the Accounting Office of the performing activity). (17) Ensure the "Paid By" address and Disbursing Station Symbol Number (DSSN) belongs to the Disbursing Office of the ordering activity. (18) 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.) b. Prepare an Error Correction Document, SF 1081 for any disbursement charged to an erroneous accounting classification. 4. Analyze the reimbursement accounts. a. Calculate the Anticipated Orders = Funding - Orders Received. b. Calculate the Unfilled Orders = Orders received - Earned Reimbursement. c. Calculate the Accounts Receivable = Earned Reimbursement - Collections. (Asterisks indicates a leader performance step.) Evaluation Guidance: Score a GO if the Soldier passes (P) all applicable performance measures. Score a NO GO if the Soldier fails (F) any performance measure. Show the Soldier what was done incorrectly on any failed performance measure and how to do it correctly. Evaluation Preparation: Ensure all applicable regulations, policies, forms, systems, and standard office supplies are available. Page 5
PERFORMANCE MEASURES GO NO-GO N/A 1. Examine the Reimbursable Decision matrix and discuss the Reimbursable types. a. Determined the type of reimbursement funding authority from the ZRSC1. (1) Funded Reimbursement Authority (FRA) (Will be identified in the Fund Group designator, i.e. 202010F14). (2) Automatic Reimbursement Authority (ARA) (Will be identified in the Funds Group designator, i.e. 202010A14). b. Determined the stage of Reimbursement Accounting the document was in. (1) Went to performance step 3 if the document was in the Authority Received stage. (2) Went to performance step 4 if the document was in the Orders Received stage. (3) Went to performance step 6 if the document was in the Earned Reimbursement stage. (4) Went to performance step 7 if the document was in the Collection stage. c. Determined the order type received. (1) Unquantifiable - A memorandum of understanding (MOU) or memorandum of agreement (MOA) is received. Used when a certain unquantifiable type of support is required over a period of time, usually one year. (2) Quantifiable - A DD Form 1144 (Support Agreement) or DD Form 448 (Military Interdepartmental Purchase Request (MIPR)) is received. Used on a reimbursable basis, direct citation basis, or both. It is a specific, definite request for materials, services, supplies, or equipment. 2. Communicate the Work Breakdown Structure Process. a. Identify total work to be performed. b. Developed a customer number for new orders received IAW the GFEBS Desktop SOP. (1) Identified that the first four characters represents a MIPR. (2) Identified that the remaining eight characters represented the MIPR number (PR number). c. Verified a reimbursement was earned. (1) Performance is determined by the following documentation: (2) Earning documents (provided if a performance document does not exist) include, at a minimum: 3. Review Standard Form (SF) 1080 and SF 1081 for accuracy and completeness. a. Verified a Voucher for Transfers Between Appropriations and/or Funds, SF 1080: (1) Ensured the "Department, establishment, bureau, or office receiving funds" was the address of the organization providing the goods or services. (2) Ensured the "Department, establishment, bureau, or office charged" was the address of the local Resource Mangement (RM) office, G8, or DFAS. (3) Ensured the "Order No." was the MIPR number, reimbursable order number, delivery order number, etc. (4) Ensured the "Date of Delivery" was entered, if applicable. (5) Ensured the "Article or Services" block had a description of the services provided or an itemization of the bill, date of the bill, or payment due date. (6) Ensured the "Quantity" of the goods was entered, if applicable. (7) Ensured the "Unit Price, Cost" was the total amount of the service provided, if applicable. (8) Ensured the "Unit Price, Per" was the amount per unit of the good provided, if applicable. (9) Ensured the "Amount" was the total amount of the bill, in dollars and cents. (10) Ensured the "Remittance in payment hereof should be sent to --" address was complete and included the telephone number of the remittee. Included the payment due date in this block. (11) Ensured the "Accounting Classification -- Office Receiving Funds" was correct and belonged to the office performing the activity. (12) Ensured the "Certificate of Office Charged" included an original signature. (13) Ensured the "Accounting Classification -- Office Charged" was correct and belonged to the ordering activity. (14) Ensured the "Paid by Check No." was the check number provided by the remitter, if a check payment was made.. (15) Ensured the "Voucher Number" was complete when a check payment was made. (16) Ensured the "Bill No." is complete. (Completed by the Accounting Office of the performing activity). (17) Ensured the "Paid By" address and Disbursing Station Symbol Number (DSSN) belonged to the Disbursing Office of the ordering activity. (18) Stamped the SF 1080 "For Collection" when a check was received. b. Prepared an Error Correction Document, SF 1081 for any disbursement charged to an erroneous accounting classification. 4. Analyzed the reimbursement accounts: a. Calculated the Anticipated Orders = Funding - Orders Received. b. Calculated the Unfilled Orders = Orders received - Earned Reimbursement. c. Calculated the Accounts Receivable = Earned Reimbursement - Collections. Page 6
Supporting Reference(s): Step Number Reference ID Reference Name Required Primary AR 1-1 PLANNING, PROGRAMMING, BUDGETING, AND EXECUTION SYSTEM No DD FORM 1081 DD FORM 448 STATEMENT OF AGENT OFFICERS ACCOUNT MILITARY INTERDEPARTMENTAL PURCHASE REQUEST DD FORM 448-2 Acceptance of MIPR No DFAS-IN 37-1 Finance and Accounting Policy Implementation. No DFAS-IN MANUAL 37-100-16 SF FORM 1080 Financial Management: The Army Management Structure for Fiscal Year 2016 Voucher for Transfer Between Appropriations and/or Funds No No No TADSS : None Equipment Items (LIN): LIN 70347N Name FMTP Financial Management Tactical Platform Materiel Items (NSN) : Step ID NSN LIN Title Qty 6515-01-416-0797 Calculator, Anesthes 1 7022-01-512-3144 S63110 Support System Tactical: AN/TYQ-132(V)2 1 5920-01-144-7878 Surge Protector 27 7010-01-567-9212 70210N Computer System, Digital, Desk Top, Work Station: Dell Precision M6300 18 5820-00-912-3248 MONITOR 18 Environment: 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 the current Environmental Considerations manual and the current GTA Environmental-related Risk Assessment card. 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 ATP 3-34.5 Environmental Considerations and GTA 05-08-002 ENVIRONMENTAL-RELATED RISK ASSESSMENT. Safety: In a training environment, leaders must perform a risk assessment in accordance with current Risk Management Doctrine. Leaders will complete the current Deliberate Risk Assessment Worksheet in accordance with the TRADOC Safety Officer 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 current CBRN doctrine. In a training environment, leaders must perform a risk assessment in accordance with DA PAM 385-30, Risk Management. Leaders will complete a DD Form 2977 DELIBERATE RISK ASSESSMENT WORKSHEET during the planning and completion of each task and subtask 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 350-29. Prerequisite Individual Tasks : None Supporting Individual Tasks : Task Number Title Proponent Status 805A-36B-1011 Maintain Commitment Records and Obligations 805A - Financial Management (Individual) Approved 805A-36B-1009 Identify Master Data Elements 805A - Financial Management (Individual) Approved Page 7
Supported Individual Tasks : None Supported Collective Tasks : Task Number Title Proponent Status 14-EAC-8036 Perform Theater Accounting Support (FMSC) 14 - Finance (Collective) Approved 14-EAC-8009 Knowledges : Conduct Financial Management Operations During Offense, Defense, Stability and Defense Support of Civil Authorities (DSCA) Operations (Financial Management Support Unit (FMSU)) 14 - Finance (Collective) Approved Knowledge ID K26718 Knowledge Name Know how to Perform Reimbursable Accounting Skills : Skill ID 805A-S-104 S2589 805A-S-102 S5686 Skill Name Ability to review a Standard Form (SF)1080 and SF1081 for accuracy and completeness Ability to identify a Work Breakdown Structure Ability to examine the reimbursable decision matrix and discuss the reimbursable types Ability to Analyze the Reimbursement Accounts ICTL Data : ICTL Title 36B - Financial Management Technician - SL3 Personnel Type MOS Data Enlisted MOS: 36B, Skill Level: SL3, Duty Pos: UQW Page 8