Report Date: 13 Apr 2018 805A-36B-3027 Identify Commitment and Obligation Accounting Transactions Status: Approved Distribution Restriction: Approved for public release; distribution is unlimited. Destruction Notice: None Foreign Disclosure: FD5 - This product/publication has been reviewed by the product developers in coordination with the FMS, Fort Jackson, SC foreign disclosure authority. This product is releasable to students from all requesting foreign countries without restrictions. Page 1
Conditions: You receive a request for the purchase of general supplies and have access to applicable regulations, local policies, systems, and forms. Standards: Identify accounting documents as either commitments or obligations and ensure that they are properly funded and recorded in applicable systems and forms, without error, in accordance with (IAW) applicable regulations and local policies. Special Conditions: None Safety Risk: Low MOPP 4: Cue: None Task Statements None DANGER None WARNING None CAUTION Remarks: None Notes: All references and technical manuals will be provided by the local Command. Page 2
Performance Steps 1. Review the documents to determine whether it is a commitment or obligation. 2. Prepare commitment(s). (Skip to Step 3 if it is an obligation). a. Verify document is completed correctly. (1) Ensure necessary signatures are present. (2) Ensure there is an adequate description of supplies or services requested. b. Ensure request is authorized and approved by the Commander of the requesting unit. (1) Verify signature card (DA Form 577). (2) Verify Assumption of Command Orders or appointment orders. c. Ensure that adequate funding is avaliable. d. Apply fund cite. e. Input the commitment on the Document Register. Document Registers vary by command but they all have some critical aspects in common. Items that must be included are: (1) Commitment Item. (2) Document Reference Number (DRN) generated from GFEBS. (3) Commited dollar amount. f. File the original document and return a copy to the original requestor. File the documents based on the Fiscal Year (FY) and document number. When FY closes, the folder will be stored with all the other folders of the same FY for an effective audit trail. 3. Prepare obligation(s). a. Ensure that the Vendor and Contracting Officer have both signed the document. A signature card (DA Form 577) file and/or appointment orders should be maintained of all authorized personnel to sign obligation document(s). Note that it is not necessary for the vendor to have a signature card or appointment order. b. Ensure the terms are identified. c. Verify that the Line of Accounting (LOA) on the contract matches the LOA on the original PRC (DA 3953). d. Update the obligation on the Document Register. (1) Post the obligation amount. (2) Adjust commitment to match obligation. (3) Post the contract number. (4) File the original documents based on the Fiscal Year (FY) and document number. When the FY closes, the folder will be stored with all other folders of the same FY for an effective audit trail. (Asterisks indicates a leader performance step.) Evaluation Guidance: Score the Soldier a GO if all performance measures are passed (P). Score the Soldier a NO GO if any performance measure is failed (F). If the Soldier fails any performance measure, show what was done wrong and how to perform it correctly. Evaluation Preparation: This task can be evaluated by use of the performance measures as listed. This method of evaluation is appropriate if the Soldier performs the task on the job. Allow the Soldier to practice until the Soldier feels qualified and prepared for the evaluation. Then have the Page 3
Soldier perform the task, using the materials listed in the CONDITIONS statement above. Score the Soldier "PASS" or "FAIL" as determined by the performance. PERFORMANCE MEASURES GO NO-GO N/A 1. Reviewed the document to determine whether it is a commitment or obligation. 2. Prepared commitments. a. Verified documents were completed correctly. b. Ensured request was authorized and approved by the Commander or the requesting unit. c. Ensured adequate funds were avaliable. d. Applied fund cite. e. Inputted the commitment on the Document Register. f. Filed the original document and returned a copy to the original requestor. 3. Prepared obligations. a. Ensured the vendor and contracting office both signed the document. b. Ensured the terms were identified. c. Ensured the scope of the contracts were in line with the original commitment document. d. Verified the LOA on the contract ensuring it matched the LOA on the original PRC (DA Form 3953). e. Updated the obligation on the Document Register. f. Filed the original document(s) based on the FY and document number. At the end of the FY, stored the document(s) with all other folders of the same FY for an effective audit trail. Supporting Reference(s): Step Number Reference ID Reference Name Required Primary DFAS-IN MANUAL 37-100-FY The Army Management Structure No No DOD 7000.14-R VOL 3 Department of Defense Financial Management Regulation, Volume 3, Budget Execution - Availability and Use of Budgetary Resources No No TADSS : None Equipment Items (LIN): LIN 70347N Name FMTP Financial Management Tactical Platform Materiel Items (NSN) : Step ID NSN LIN Title Qty No materiel items specified 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. 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. Prerequisite Individual Tasks : None Supporting Individual Tasks : None Supported Individual Tasks : None Page 4
Supported Collective Tasks : Task Number Title Proponent Status 14-EAC-8032 Conduct Resource Management Operations (G8) 14 - Finance (Collective) Approved 14-EAC-8036 Perform Theater Accounting Support (FMSC) 14 - Finance (Collective) Approved Knowledges : Knowledge ID Knowledge Name 805A-K-0162 Define Title 31 USC 1517 805A-K-0154 Identify a SF 1034 805A-K-0155 Identify a SF 44 805A-K-0156 Identify a DD Form 1155 805A-K-0509 805A-K-0150 Identify DD Form 2406 (Miscellaneous Obligation Document (MOD)) Define a Receiving/Acceptance Report 805A-K-0510 Identify MIPR (DD Form 448) 805A-K-0151 Define a Purchase Order 805A-K-0511 Identify Acceptance of MIPR (DD Form 448-2) 805A-K-0152 Define a Delivery Order 805A-K-0153 Identify a SF 33 805A-K-0513 Identify Solicitation/Contract/Order for Commercial Items (SF 1449) 805A-K-0514 Identify Interservice Support Agreement (ISSA) (DD Form 1144 ) 805A-K-0515 Identify Request for Issue (DA Form 2765-1) 805A-K-0190 805A-K-0191 805A-K-0193 805A-K-0195 805A-K-0185 805A-K-0186 805A-K-0187 805A-K-0095 805A-K-0188 Identify EOR 2330, Communications and Utilities Identify EOR 2400, Total Printing and Reproduction Identify EOR 2500, Total Consulting and Other Services Identify EOR 4110, Travel Advance Identify EOR 1100-1200, Personnel Compensation and Benefits Identify EOR 2100, Travel and Transportation of Persons Identify EOR 2200, Transportation of Things Define a Contract Identify EOR 2310/2320, Rental Contracts 805A-K-0180 Identify a DA Form 3953 805A-K-0181 Identify a DD Form 1610 805A-K-0484 805A-K-0087 Identify An Illegal, Incorrect, or Improper Payment Define an Obligation 805A-K-0569 Identify a Permanent Change of Station (PCS) Civilian (DD Form 1614) 805A-K-0023 805A-K-0020 805A-K-0563 805A-K-0564 Identify an Element of Resource (EOR) Identify Fund Control Procedures Identify a Line of Accounting (LOA) Identify a Memorandum of Understanding or Agreement (MOU or MOA) 805A-K-0562 Identify An Amendment of Solicitation/(MOD) Modification of Contract (SF 30) 805A-K-0419 Identify an Accounting Classification 805A-K-0477 Identify A Signature Card (DA Form 577) 805A-K-0478 805A-K-0261 805A-K-0092 805A-K-0198 805A-K-0091 Skills : Identify Appointment Orders Describe the Accounts Payable Process Define an Anti-Deficiency Violation Identify a Purchase Order Define Commitment Skill ID 805A-S-0054 805A-S-0145 805A-S-0002 805A-S-0164 805A-S-0010 805A-S-0048 805A-S-0121 805A-S-0059 805A-S-0155 Skill Name Identify a Contract Ability to Read, Interpret, and Apply Appropriate Regulation(s) Operate a Calculator Verify Accounting data/line of Accounting (LOA) Extract and Interpret Information from Reports Interpret Source Documents Apply Procedural Guidance Calculate Figures Input Accounting Data To Applicable System Page 5
805A-S-0154 805A-S-0015 805A-S-0114 805A-S-0068 805A-S-0153 Verify Form(s) Apply Command Guidance Locate Regulations Interpret Obligation Rules Process Form(s) Page 6