Reimbursable Program

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Managerial Accounting Division
Reimbursable Program

• What is a reimbursement?

It is one activity providing goods and services
to another activity, utilizing their own funds,
with the expectation of repayment thru a billing
procedure.


2. What are the two types of reimbursements?
Automatic Reimbursements Authority is received
on a Funding Authorization Document (FAD), amount
is estimated only- no specific dollar ceiling.
Funded Reimbursements Authority is received on a
FAD amount is specific and cannot be exceeded.
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Managerial Accounting Division
Reimbursable Program
3. Who are your customers?
They can be another on post activity, another
installation, another branch of service, another
government agency, a non-government agency, state
government agency, or an individual.


4. What documentation is needed to establish a
customer account?
Normally, a Military Interdepartmental Purchase
Request (MIPR) is used but, it can be a support
agreement such as an inter-service support
agreement (ISSA) or most any agreement as long as
it is in writing with a fund cite, signed and
accepted by both parties. The customer will
prepare and sign a MIPR (DD Form 448) and the
performing activity will prepare and sign an
Acceptance of MIPR (DD Form 448-2). The customer
decides the category in which funds are to be
used (i.e. Category I To Be Provided Through
Reimbursement Category II To Be Procured By
Direct Citation of Funds). The category block
is located and marked on the DD Form 448-2.
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Managerial Accounting Division
Reimbursable Program
5. What are the accounting stages of the
reimbursement transaction?
Receipt of reimbursement authority (FAD)
Orders received Earned
reimbursement Collection or
transfer of accounts receivable


NOTE The following are exception conditions
Collections greater than Earnings
Earnings greater than Orders
Orders greater than Quarterly Ceiling
Quarterly Ceiling greater than Annual
Ceiling  
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Managerial Accounting Division
Reimbursable Program
6. What are the type action codes used for
reimbursement transactions?
Automatic Reimbursement AV
FYTD Reimbursement Ceiling 11
Automatic Annual Reimbursement Program
1L Orders Received
52 Reimbursements Earned 43
Collections 4L Collections
by Others (TBOs)


Funded Reimbursement AV
FYTD Reimbursement Ceiling 19
Funded Annual Reimbursement Program
1K Funded Orders Received
51 Funded Reimbursements Earned
43 Collections 4L
Collections by Others (TBO)
NOTE Type Actions AV, 11, 1L, and 1K are NEVER
processed on prior year accounts. There are no
ceilings in prior year and all orders are process
created.
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Managerial Accounting Division
Reimbursable Program


NOTE For current FY, if FAC-3 (Direct APC) then
manual TA 52 must be input to generate a 1080
bill. If FAC-8 (Reimbursable APC), when the
accrual (TA32) is input, TA 20s and 52 will be
process created (STANFINS will automatically
generate the 1080 bill). DFAS inputs ALL
reimbursable related transactions. NEVER
process TA 21 adjustments for document numbers
that use FAC-8 APCs.