FINANCE AND COMPTROLLER SCHOOL FC Leaders in a classroom environment working as a member of a small group using DFASIN Manual 37100 personal experiences and discussion Determine Obligation Rules ID: 796685
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Slide1
Determine Obligation Rules
FINANCE AND COMPTROLLER SCHOOL
Slide2FC Leaders in a classroom environment working as a member of a small group, using
DFAS-IN Manual 37-100,
personal experiences, and discussion.
Determine Obligation Rules
-Determine
the
6
stages
of expenditure
transactions with no error
-Determine 10 of the
11
general rules of an obligation.
Slide3Stages of a Transaction
Slide4Authority Received
Slide5Commitment
Slide6Obligation
Slide7Accrued Expenditure
Slide8Expense
Slide9Disbursement
Slide10Check on Learning
Q1: Which stage will you physically received the goods or service?
A1: Accrued Expenditure
Q2: W
hat is the stage where the funds are reserved but not
spent?
A2: Commitment
Q3: A payment which satisfies a liability or claim against the government is?
A3:
Disbursement
Slide11LSA Summary
Slide12General Obligation Rules
Slide13Specific Purpose
The “
Purpose
” Statute
Slide14Bona Fide Need
The “Time” Statute
Slide15Documentary Evidence
Slide16Ensure Availability of Funds
The “Amount” Statute
Slide17Administrative Lead Time
17
Slide18Defaulted Contracts
Sometimes a contractor cannot fulfill their obligation
Slide19Charge Immediately
Slide20Adjust Promptly
Slide21Record at Net
21
Slide22Commit for Contingent Liabilities
Slide23Simultaneous Obligation and
Disbursement
Slide24Elements of Resource
Slide25Personnel Pay & Compensation
Commitment Items
Slide26Temporary Duty Travel (TDY)
Commitment Items
Slide27TDY Crossing FYs
Commitment Items
Slide28Permanent Charge Of Station
(PCS) Travel
Commitment Items
Slide29Travel Advances
Commitment Items
Slide30Transportation of Things
Commitment Items
Slide31Rents, Communication & Utilities
Commitment Items
Slide32Non-Severable Contracts
Commitment Items
Slide33Severable Contracts
Exception:
Obligate current funds when services are rendered in foreign countries where laws and customs require advance payments
.
Commitment Items
Slide34Obligating Contracts
Commitment Items
Slide35Intra-Government Agreements
TYPE
:
Project order or an Economy Act
Order to another military department
Order
issued to another U.S. Government agency
OBLIGATE
:
Amount
of the order using funds current when the performing agency
accepts
it.
Amount
of the order using funds current when the performing agency
accepts
it.
Amount
of the order using funds current when the order is
issued.
Commitment Items
Slide36Obligation Rules Commitment
Items 2600 & 3100
Commitment Items
Slide37Obligation Rules Commitment Item
4300
Commitment Items
Slide38Check on Learning
Q1: Today is 01 July 2019, a 15 month severable contract valued at $1,000 per month was awarded on 01 July 2019. How much should the resource manager obligate in Fiscal Year 2019 funding?
A1:
$3,000 ($1,000 x 3 Months = $3,000,
severable
contracts greater than 12 months are obligated with appropriations of the fiscal years in which services are rendered
).
Q2: What document is used at the beginning of the month to obligate the estimated civilian payroll?
A2:
Miscellaneous Obligation Document (MOD).
Slide39FC Leaders in a classroom environment working as a member of a small group, using
DFAS-IN Manual 37-100, personal experiences, and discussion.
Determine Obligation Rules
-Determine
the
6 stages
of expenditure
transactions with no error
-Determine 10 of the 11
general rules of an obligation.