Debt Management Reimbursement Workshop

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Debt Management / ReimbursementWorkshop

• Rome Field Site
• Defense Finance and Accounting Service
• August 9, 2006

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PURPOSE

• Be a highly effective organization.
• Gain optimal levels of efficiency through
  automation.
• Effective communication tools.
• Establish consistencies within work processes.
• Review processes for efficiencies

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CONTACT INFORMATION

• Branch Chief, Accounts Receivable
• [phone]
• Supvsry Acctng Tech, Government/Public
  Reimbursables
• [phone]
• Supvsry Acctng Tech, Debt Management
• [phone]

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ACCOUNTS RECEIVABLE STRUCTURE
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AREAS OF FOCUS

• On Our Radar
• Research and resolve abnormalities.
• Timely and accurate processing of transactions.
• Compliance with regulatory guidance.

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GOVERNMENT RECEIVABLES

• Customer Folders
• Billing, Collection and Write-off
• Procedures
• Accounting Policy Implementation
• Message updates

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CUSTOMER FOLDERS

• Reimbursements
• Authority
• APC (if applicable)
• Y card information
• Copies of 1080s and 1857s for
• IPAC and Mail-outs
• Copies of all collection actions

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BILLING, COLLECTION, AND WRITEOFF PROCEDURES
(CONOPS 8/03)

• Inter/Intra Government Receivables
• When the work starts and is being earned, process
  the bill via IPAC or ODS.
• Aged Receivables
• Delinquent if payment is not received in 30 days
  of the bill date.
• Write Off Procedures
• All efforts are exhausted to reduce receivable
• Write offs are done IAW DODFMR and A/R CONOPS

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ACCOUNTING POLICY IMPLEMENTATION MESSAGES

• EORS and SDNS for Reimbursable Orders
• SDNS - ordering activity
• The SDN and MIPR are the same for reimbursable
  MIPRs
• EORS - ordering activity
• Only EORS from the 25 series are to be used

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YEAR END CHECKS

• Credit Unfilled Orders
• Credit Accounts Receivables
• Year End Accounting Reporting Instructions,
  DFAS-IN
• Customer Number Candidate File
• Balancing of Unfilled Orders and Undelivered
  Orders
• Drawdown of Orders

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BILLING, COLLECTION, AND WRITEOFF PROCEDURES
(CONOPS 8/03)

• Public Receivables
• It is required for public receivables to collect
  funds in advance of providing the service. DODFMR
  Vol 4, CH 3 para. 030302.
• If payment is not received in advance, prepare a
  bill at EOM for services provided.
• Bill is due within 30 days of the date of the
  bill.
• Aged Receivables
• Delinquent if payment is not received in 30 days
  of the bill date

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BILLING, COLLECTION, AND WRITEOFF PROCEDURES
CONTINUED

• Issue a demand letter.
• If the bill ages to 91 days. Determine if amount
  due is less than 600 for Public or less than
  225 for out of service debt. If exceeds the
  dollar limits transfer to the appropriate Debt
  Management Office (DMO) for collection.
• If less than the established limits and debtor
  meets the criteria in the CONOPS, write off the
  bill within 180 days from the bill date.
• If the bill is greater than the 225 or 600
  limits and it remains uncollectable, write off
  within two years or when the appropriation
  cancels, write off in accordance with the least
  amount of time.

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CHANGE 5 TO 37-100-05

• Army Management Structure (Element of
  Resource)
• Overpayments/Erroneous Payments
• 46 refunds receivable
• 4601 obligations Policy MSG 04-20
• (must match disbursements in other 46 eors)
• 4610 travel related
• 4621 vendor pay -
• not transferred to DFAS-Columbus
• 4622 vendor pay -
• transferred to DFAS-Columbus
• 4630 other
• 4640 intragovernmental
• 4650 military pay
• 4660 civilian pay

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DUE PROCESS

• Travel Debt
• Copies of all collection actions
• Debt letter(s)
• DD 139
• DD 2481
• Vendor Pay Debt
• Demand Letter
• Additional actions

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YEAR END CHECKS

• Credit Unfilled Orders
• Credit Accounts Receivables
• Other Abnormal Balances
• Year End Accounting Reporting Instructions,
  DFAS-IN
• Customer Number Candidate File
• Balancing of Unfilled Orders and Undelivered
  Orders
• Drawdown of Orders

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SUMMARY

• Receivables are in the spotlight
• Use of the correct EOR is imperative
• Overpayments to be funded by performing activity
• Auditable Financial Statements
• Communication is KEY