Supply Management Operations - Comptroller

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DoD Financial <strong>Management</strong> Regulation Volume 11B, Chapter 55 December 1994 (1) A request for apportionment of anticipated contract authority forwarded to the OMB shall be recorded as follows: Dr 4211 Anticipated Reimbursements - Specific Apportionment Cr 4440 Revolving Funds Available for Apportionment Entry to record a request for apportionment of anticipated reimbursements forwarded to the OMB. The documentation supporting this entry is a DD 1105, ”Apportionment and Reapportionment Schedule.“ (2) The receipt of the approved apportionment request shall be recorded as follows: Dr 4440 Revolving Funds Available for Apportionment Cr 4514 Unallocated Apportionment - Reimbursable Program - Current Period Entry to record the receipt of the approved apportionment request. The documentation supporting this entry is an approved DD 1105, ”Apportionment and Reapportionment Schedule.“ (3) Allocations issued shall be recorded as follows: Dr 4514 Unallocated Apportionment - Reimbursable Program - Current Period Cr 4543 Allocations Issued - Reimbursable Program - Current Period Entry to record allocations issued. The documentation supporting this entry is an approved allocation document. (4) Allocations received shall be recorded as follows: Dr 4550 Internal Fund Distributions Received Cr 4563 Unallotted Allocations - Reimbursable Program - Current Period Entry to record allocations received. The documentation supporting this entry is an approved allocation document. (5) Allotments issued shall be recorded as follows: Dr 4563 Unallotted Allocations - Reimbursable Program - Current Period Cr 4573 Allotments Issued - Reimbursable Program - Current Period Entry to record allotments issued. The documentation supporting this entry is an approved allotment document. (6) Allotments received shall be recorded as follows: 55-34
DoD Financial <strong>Management</strong> Regulation Volume 11B, Chapter 55 December 1994 Dr 4582 Allotted Reimbursable Program - Current Period Cr 4614 Uncommitted/Unobligated Allotments - Reimbursable Program - Current Period Entry to record allotments received. The documentation supporting this entry is an approved allotment document. c. OMB Footnote. The OMB apportionment of anticipated reimbursements as anticipated contract authority currently includes a footnote, consistent with the following: Pursuant to 10 U.S.C. 2210(b) obligations/commitments may be incurred in excess of the amount of the apportioned resources actually realized in the amount of contract authority approved, but not in excess of the total apportioned. The estimated unfunded balance of this contract authority pursuant to 10 U.S.C. 2210(b) of $ on September 30, 19xx is increased by $ provided that this amount is automatically reduced to the extent that orders are realized. d. Realized Contract Authority. Anticipated contract authority becomes realized contract authority when obligations are incurred. Therefore: (1) At the end of each month, the balance of apportioned, anticipated reimbursements recorded in account 4211, “Anticipated Reimbursements - Specific Apportionment” shall be adjusted by the net change in operating obligations incurred during the month as recorded in account 4820, “Undelivered Orders - Reimbursable Program,” account 4920, “Accrued Expenditures - Unpaid - Reimbursable Program,” and account 4940, “Accrued Expenditures - Paid - Reimbursable Program.” For example: Dr 4131 Contract Authority - Without Liquidating Appropriation Cr 4211 Anticipated Reimbursements - Specific Apportionment Entry to record realized contract authority. Documentation supporting this entry includes reports of obligations incurred. (2) At the end of each fiscal year, the cumulative balance in account 4131, “Contract Authority - Without Liquidating Appropriation,” shall be supported and adjusted as necessary to equal the results of the following computation: (a) Add the yearend balances in accounts 4800, “Undelivered Orders,” 4910, “Accrued Expenditures - Unpaid - Direct Program,“ and 4920, “Accrued Expenditures - Unpaid - Reimbursable Program.“ (b) From this sum subtract the sum of the yearend balances in accounts 4230, “Unfilled Customer Orders,“ 4251, “Reimbursements Earned-Uncollected-Automatic Apportionment,“ 4252, “Reimbursements Earned - Uncollected - Specific Apportionment,“ and 1010, “Fund Balance With Treasury.” (c) The cumulative from inception balance in account 4131, “Contract Authority - Without Liquidating Appropriation,” should equal the results of this computation. If not equal, the 4131 account shall be adjusted to equal the result. For example, if the contract authority should be adjusted down as a result of this computation: 55-35
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Supply Management Operations - Comptroller

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