FIN 02-20-10-10-A Reimbursements

FIN 02-20

Reclamation Manual
Directives and Standards
SUPPLEMENT TO THE
DEPARTMENT OF THE INTERIOR
DEPARTMENTAL ACCOUNTING MANUAL

FILE: 02 PRINCIPLES AND STANDARDS

20 Stewardship

10 Administrative Control of Funds

10 Appropriations and Apportionments

Subject(A): Reimbursementso (Credits to Appropriations)

Purpose: To ensure the integrity of the apportionment and budget execution processes through uniform Reclamation-wide application of reimbursements to appropriations.

Authority: Department of the Interior, Departmental Accounting Manual

Section 2-20-10-10
Section 8 - Accounts Receivable

Office of Management and Budget (OMB) Circular No. A-34: Instructions on Budget Execution, Section 31.4. Treatment of budgetary resources.

Attachments to this instruction document the specific legal authorities and supporting appropriation law concepts for retaining, expending, and reporting on credits to appropriations.

Contact: Guidance and Technical Analysis Group (GATAG), Finance and Accounting Services (FAS), by calling (303) 445-3423.

1. Responsibilities.

A. The Regional Financial Management Officers (and Comparable Management Service Office and Administrative Service Center Functions) will be responsible for the following:

Provide assurance that agreements with third parties appropriately identify the specific legal authority for reimbursements to appropriations to preclude an unauthorized augmentation of funds and to assure proper classification for budget execution purposes.

Establish guidelines and necessary internal controls to assure the payment terms incorporated into reimbursable work agreements with other governmental organizations reflect the best interests of the Federal Government and Reclamation. (See Attachment 2, Section I.B.)

B. The Finance and Accounting Service (FAS) will be responsible for:

establishing accounting and billing procedures for the Reimbursable Work for Others program in accordance with third party agreements

preparing regulatory reports on status of budget execution

ensuring proper accounting models are maintained in the accounting system to record reimbursable activity

2. Related References

GAO's Manual for Guidance of Federal Agencies, Title 7.5.4

3. Attachments

A. Revenue Classification

B. Legislative Authorities

o GAO/AFMD-2.1.1. Budget Glossary. A reimbursement is a sum (1) that is received by the federal government as a repayment for commodities sold or services furnished either to the public or to another government account and (2) that is authorized by law to be credited directly to specific appropriations and fund accounts.

(019) 4/1/96