Reimbursements

Question 1

Federal Customer Reimbursement Process for Recording a Reimbursement Customer Order and Subsequent Billing Events

Answer 1

1. Performing activity receives funding document (MIPR, Project Order, Universal Order Format, etc).
2. Performing activity submits Contract PTEO Request Form and Indirect PTEO for the R-Fund if none exist, ensure the Indirect PTEO has a Sales Code.
   2a. Use customer’s document number as Task Name.
   2b. Include expense category description as suffix to Task Name.
   2c. Send completed PTEO Form to supporting DFAS field site for action (building Contract Project/Task).
   2d. Performing activity - Inquire on project to ensure it has been created correctly.
3. Create the agreement to fund the project and task.
4. Performing activity - Complete AF Form 1269-D and provide to base FMA to load reimbursement authority (Load targets and verify).
5. Performing activity - Baseline the Agreement which will allow for:
   5a. The Unfilled Customer Order (UFCO) to be created.
   5b. Execution of the obligations/expenditure in support of the agreement.
   5c. Creation of billing events and for revenue to accrue.
6. Performing activity - Execute the requirement (identify execution and JV from D-to-R Fund if not executing in the R-Fund).
7. Performing activity - Create billing event
8. Performing activity - Generate draft invoice and draft revenue reports
9. Performing activity - Correct any report errors and notify servicing DFAS

Question 2

Public Customer Process - DEAMS Process for Recording a Reimbursement Customer Order and Subsequent Billing Events

Answer 2

1. Performing activity - Search/Enter or Create customer.
2. Performing activity - Submit Contract and if needed an Indirect Project PTEO Request to DFAS
3. Performing activity - Inquire on Projects - Ensure DFAS created correctly
4. Performing activity submits Contract- Create Advance Agreement (other than AAFES & privatized housing (PH)) or Public Agreements Non Advance (AAFES and PH only) and attach Request for Advance to Agreement
5. Performing activity notifies DFAS that agreement is created
6. Performing activity - Load Targets (verify)
7. DFAS - If Advance is received, receives/collects in customer funds and applies to agreement based on SDN provided on Request for Advance
8. DFAS - Funds and Baselines the Agreement
9. Performing activity - identifies execution and JV from D-to-R Fund if not executing in the R Fund (only if advance was received)
10. Performing activity - requests DFAS process Billing Event

Question 3

Status of Funds Walkthrough on Reimbursable Events

Answer 3

1. Avail RB Authority increased - After 1269-D target load (Available Reimbursement Authority)
2. Avail Obligation Authority and UFCO increased - After Agreement has been built and baselined
3. COM increased - After certification of iProcurement documents for R-fund execution (Form 9, GPC)
4. UOO increased (COM decreased) - Contracting awards contract to vendor (Form 9), MORD is certified, Travel Order approved, or GPC Obligation file received.
5. AEU increased (UOO decreased) - Performance has occurred and WAWF invoice/receiving report has been processed, MORD invoice received, Travel Voucher submitted, or D-to-R Journal Voucher processed.
6. AEP increased (AEU decreased) - DFAS has vouchered the payment to the vendor in DEAMS.
7. FCOU increased - RA/FMA processed billing events/generates Draft Invoice/Draft Revenue. DFAS Accepts, Approves, and Releases Revenue.
8. COL increased - DFAS receives and vouchers the 1080 billing events

Question 4

Status of Funds Walkthrough Differences for Public Customers

Answer 4

Advance Agreements will have Positive and Negative UFCOC balances.
- Advance Agreement Funding DFF does not allow Cost Centers/Object Classes to be entered.
- Cost Center and Object Classes must be used during execution and billing/collection.
- By system design, billing/collection balances offset. UFCOC total identifies remaining balance.

Public Non-Advance Agreements will only reflect COL balances.

Question 5

Purpose of Support Agreements

Answer 5

• Formal document requesting support outside of an organization.
• Identifies the level of support provided by the seller to the buyer
• Identifies the responsibilities of both parties.
• Defines the estimated cost of support
• Used for budgetary planning purposes.
• Helps eliminate resource duplication.
• Documents recurring day-to-day support

Question 6

Types of Support Agreements per DoDI 4000.19

Answer 6

1. DD Form 1144 - Used to document recurring reimbursable support
2. Memorandum of Agreement (MOA)
   - Specific terms and responsibilities of two or more parties
   - Single reimbursable purchase, non-recurring reimbursable support, non-reimbursable support
3. Memorandum of Understanding (MOU)
   - General understanding between two or more parties
   - Does not require reimbursement
4. Cooperative Agreement
5. Acquisition Cross-Servicing Agreement (ACSA)

Question 7

What is a Support Agreements and the 7 elements of a valid customer order

Answer 7

A Support Agreement is a Signed Agreement between buyer and seller to provide goods or services. Customer orders must be accompanied by a support agreement and contained all seven (7) elements of a valid order.

Elements of a valid order:
1) Authority for Agreement
2) Description of the Materials or Services
3) Dollar limits
4) Financing source, cash, or fund citation
5) Delivery requirements
6) Payment provisions
7) Period of performance

Question 8

Customer Order Types (7)

Answer 8

Type | Authority | Form | Use

Economy Act | 31 USC 1535 | DD Form 448 | Within DoD or between DoD and other Federal agencies
Project Order | 41 USC 6307 | AF Form 185 | Within DoD
Universal Order | DoD FMR, Vol 11A, Add 3 | Universal Order Form | Between DoD and other Federal agencies
Interagency Agreement (IA) | Variable | FS Form 7600A/B | Between DoD and other Federal agencies
MORD | Reimbursement SOP | AF Form 406 | Used for public or AF on-base tenant support
ACSA | 10 USC 2341 | Variable | Must have existing agreement w/foreign country; must be entered into AGATRS
Cooperative Agreement | 22 USC 2767 | Variable | Must have existing agreement with foreign country

Question 9

Public Reimbursements Examples

Answer 9

1) Cooperative Agreements with Friendly Foreign Governments (SC 90D)
- 22 USC 2767
- ONLY exception allowed to recognize budgetary resource without an advance
- Must be supported with signed documentation

2) Acquisition and Cross-Servicing Agreements (ACSA)
- 10 USC 2341 and DoDI 2010.9
— 3 Types of Reimbursement:
- Replacement-in-Kind
- Equal Value Exchange
- Cash Transaction (SC 90) - Cannot recognize budgetary resource without an advance

3) Privatize Housing is NOT required to pay in advance
- 10 USC 2872
- Customer orders from the public do not become budgetary resources until collecting (exception is cooperative agreements, SC 90D)
— Cannot move expenses for Direct to Reimbursable if payments have not been collected
— Organization might have to absorb expenses if they have not received cash from Privatized Housing
- Privatized Housing cash is applied to the FY it is received in
— Cash received in FY22 for expenses incurred FY21 will be applied to FY22.

Question 10

REIMBBAL JV - Reimbursement Balancing - when and how to use

Answer 10

Reimbursement Balancing (REIMBBAL) is used to balance Unfilled Customer Orders (GLs 4221/4222) to Reimbursable Obligations (GL 4801) (formerly known as D-to-O balancing)

Where is execution in support of reimbursable customer located?

1) R-Fund UOO and will NOT be invoiced/paid before FYE
- Equals UFCO balance; No action required
- Does NOT equal UFCO; obligate or return funds to customer

2) D-Fund UOO and will NOT be invoiced/paid before FYE
- Complete REIMBBAL JV/1081 NTE UFCO balance

REIMBBAL process does NOT apply to ANY Public Customer Orders who has NOT paid in Advance (UFCOC)