Army management structure codes transfer appropriation




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AUGUST 06, 2014

THE ARMY MANAGEMENT STRUCTURE

DFAS-IN MANUAL 37-100-15

ARMY MANAGEMENT STRUCTURE CODES

TRANSFER APPROPRIATION

21-11*1082 FOREIGN MILITARY FINANCING (FMF),

EXECUTIVE (TRANSFER TO ARMY)




1. APPROPRIATION DESCRIPTION
Transfer appropriations represent appropriations and funds transferred to the Army from other Government agencies. The Army establishes the amounts transferred in for transfer appropriation accounts with symbols and titles identified with the appropriations from which transferred. It prefixes the appropriation transferred with the Army Department Code 21 to identify the receiving agency. Appropriations of the Executive Office of the President transferred to the Army to support the FMF are a transfer appropriation. The agency originally receiving the funds benefits from transactions in transfer appropriations.
2. FISCAL YEAR RANGE
DFAS MANUAL 37-100-**" has imbedded in it the fiscal year range concept indicated by BGFY and TMFY columns. This chapter supersedes its parallel sister chapter in DFAS fiscal code manuals of previous fiscal years.
There are three primary data elements that together describe the FY data element. They are:
BGFY -- Beginning Fiscal Year ---- The first fiscal year for which a code is valid.

TMFY -- Termination Fiscal Year -- The last fiscal year for which a code is valid (or the fiscal year in which the use of a code

is “terminated" (inactivated)).

POA ---- Period of Availability --The number of fiscal years that a Congressional appropriation is available for "new"

obligation budget execution.
The FY interpretation rules of the information carried by these 3 fiscal year range data elements follow:
Any fiscal year equal to either the BGFY or TMFY value or sequentially anywhere between the BGFY value and the TMFY value is a valid FY for the associated code. A BGFY value can be the same as the corresponding TMFY value. A BGFY value cannot be later than the corresponding TMFY value. A TMFY value of "OPEN" means that the associated code has not been terminated/inactivated and that it is valid for every fiscal year starting with the BGFY year continuous until the current fiscal year and is anticipated to be valid for all future fiscal years until such a time that its data owner determines that its use is to be terminated. When that occurs, the "OPEN" will be changed to its termination fiscal year. The fiscal year of the "long-line" accounting classification using a code must fit within the fiscal year range identified with BGFY and TMFY. For multi-year appropriations, the BGFY and TMFY values define and limit the first half of the FY data element when the FY is displayed in a field greater than 1 position. The POA defines/controls the last half of the FY data element.
See Chapter 22-FY - Fiscal year (FY) for additional information regarding fiscal year.
3. SPECIAL INSTRUCTIONS
a. Appropriation symbol. See chapter 23-BS for an explanation and illustration of the transfer appropriation. For FMF purposes, the Army receives funds by transfer from the Executive Office of the President (agency code 11).

b. Allotment serial number (ASN). See chapter 27-ASN.

c. Element of resource (EOR) code. See chapter 2b-EOR2.

d. Appropriation reimbursements. See chapter 29-RSC. See also DFAS-IN Reg 37-1.

e. Limitations.

(1) Country code. See chapter 2E-LOC.

(2) Administrative. These are 3-position codes published in this chapter to identify a work project.

f. Period of availability. Under normal circumstances, this appropriation is annual, available for obligation for one year.


4. SPECIAL USAGE INSTRUCTIONS
a. Account for funds obligated and disbursed from FMF each fiscal year by the accounting classifications in this chapter.

b. Fiscal accounting and reporting is on a program year basis. At the end of the current program year, the Foreign Military Financing (FMF) appropriation will expire. FMF will remain in an expired state for five (5) years. At the end of these five years, unliquidated obligations will be cancelled.

c. Code reimbursements from funds appropriated under FMF creditable to Army appropriations per AR 37-1.

d. Use the 2-digit country codes published in chapter 2E-LOC in the appropriation suffix instead of "**".

e. Use the applicable 2-digit codes for transactions on all FMF direct citation (limitation .0003) budget projects or subprojects. An extract of the applicable FMF order supports DFAS-IN issued DA Form 1323 (Program and Funding Authorization Schedule). That schedule reflects the code to be used for each report control number.

g. Section 506 (A) of the Foreign Assistance Act of 1961 (as amended) includes a special internal administrative limitation.

h. Classification examples:

(1) Disbursement classification 21-11*1082.0003 113-1000 T1A-11XD S91605 GE

(a) 000 designates country code not required.

(b) 3 designate limitation applicable to administrative expenses.

(c) GE designates country in which cash transaction occurs.

(2) Reimbursement accounting classification 21-11*1082.0007 C-946 S91605 GE

(a) 946 designates collections from IBOP.

(b) GE designates country in which cash transaction occurs.

i. Use the following administrative limitations that apply. Direct citation of the Foreign Military Financing appropriation.

(1) 21-11*1082.***1. Not used.

(2) 21-11*1082.***2. Not used.

(3) 21-11*1082.***3.

(4) 21-11*1082.***4. Obligational contract authority. This applies to obligations for defense articles ordered from the defense business operations fund. Authority to incur obligations under this limitation does not include an authorization to disburse funds. Such funds come from subsequent appropriations for FMF as authorized by sections 506 and 552 of the Foreign Assistance Act of 1961, as amended.

(5) 21-11*1082.***5. This limitation establishes control over funds received to reimburse an Army appropriation, fund, or account for defense articles and services. It is under the drawdown authority of sections 506(A) and 552 of the Foreign Assistance Act of 1961, as amended. It separately accounts for obligations and disbursements for FMF orders received under 506(A) and 552 for funds received (on SF 1151S). Insert the appropriate 2-position country code (see chapter 265) in the second and third places of the suffix. Do not use regional codes instead of country codes.

(6) 21-11*1082.***7. Property disposal (reimbursable transactions only) treated as refunds to current year. Three-digit project code not required.
5. PROJECT ACCOUNT NUMBERS. FMF uses 4-position project account codes.
a. The first position is a numeric 0 (zero).

a. The second position is an alphabetic code identifying the budget activity.

b. The third digit is a numeric code identifying a budget project.

c. The fourth digit is an alphabetic code identifying a subproject.

d. Use a zero for projects not divided into subproject accounts.

e. Use 3-digit project or subproject accounts, as applicable, the accounting classification on all obligation and disbursement documents. Do not use the initial "P" for project.


6. ACTIVITY STRUCTURE COLUMN HEADINGS AND REPORTING INDICATORS
AR 37-100-XX CSCFA-218

Code TR Code

a. Monthly

1 1A Annual Funding Program.

1 1C Funds Received.

2 1* Obligations, deobligations, and disbursements

reported by EOR.

3 33 Military personnel expenses reported by EOR.

b 37 Civilian end strength (CMOD).

c 38 Cumulative civilian man-months.


b. Annually

6 ZB Unobligated Balance

7 ZE Unliquidated Obligations
7. Expenditure Reporting
Expenditure reporting for the (21-11*1082) appropriation is at the 4 position AMS level for both disbursements and reimbursements.



Reporting

Code


BGFY

TMFY

DMC

MPR

Activity Structure and Definitions

M

Q

0T00


2010

OPEN







Administration
PF: (1) US personnel strength. The total number of US personnel (all categories, military and civilian, regular employment and contract) engaged in MAP (echelons) during the report period.

(2) Personnel of host countries. The total number of personnel (all categories) of host countries under the supervision of US personnel in MAP during the report period. Excludes reimbursable activities.



--

--

0T10

2010

OPEN




X

Administrative Expenses, Departmental Headquarters
Administration, program planning, development, and program management of the MAP at the seat-of-government and at major field commands. Includes the costs of civilian salaries and allowances, TDY travel, communications, rents, utilities, contractual services, supplies, materials and equipment, and expenses of subordinate commands in executing the MA Training Program.

1,b,c

6

0T1A

2010

OPEN







Departmental Headquarters Expenses
Departmental administrative activities at the seat-of-government relating to MAP.

2,3

7

0T1B

2010

OPEN







Major Command Headquarters Administrative Expenses
Administrative activities at headquarters of major commands (CONUS and overseas) relating to MAP.

2,3

7

0T1C

2010

OPEN







Foreign Military Sales Temporary Duty
TDY expenses of FMS at HQDA.

2,3

7

0T1D

2010

OPEN







Automatic Data Processing Costs
ADP costs associated with the overall administrative program planning and program management of the MAP at the seat-of-government and at major field commands (US and overseas).

2,3

7

0X00

2010

OPEN







Section 506 Drawdown
Applies to obligations for defense articles ordered from Army and the defense business operations fund.

--

--

0Z00

2010

OPEN







Section 552 Drawdown
Establish control over funds received to reimburse an Army appropriation, fund, or account for defense articles and services.

--

--

1082T1.00

2010

OPEN




X

Manpower Support to FMF

--

--

1082T2.00

2010

OPEN




X

Service Support to FMS Spt to Financing-EUCOM

--

--

1082T3.00

2010

OPEN




X

Service Support to FMS Spt to Financing-SOUTHCOM

--

--

1082T4.00

2010

OPEN




X

Service Support to FMS Spt to Financing-CENTCOM

--

--

1085T5.00

2010

OPEN




X

Service Support to FMS Spt to Financing-PACOM

--

--


FY 2015 - BASIC MANUAL

A0-1082-








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