AFAFO Commitment Accounting Guide

Dated: March 2014

View SAF Accounting Commitments Guide pdf

 

Table of Contents (page)

Foreword I
Table of Contents II-III
Reference IV
Abbreviations and Acronyms V

SECTION 1 – GENERAL INFORMATION

A. Purpose 1-1
B. Applicability and Scope 1-1
C. Policy 1-1
D. Responsibilities 1-1

SECTION 2 – COMMITMENTS

A. Commitments Defined 2-1
B. Certificates of Availability of Funds 2-1
C. Inaccurate Estimates and Inadequate Commitments of Funds 2-2
D. Air Force (AF) Form 616, Fund Cite Authorization 2-2

SECTION 3 – COMMITMENT CRITERIA

A. Evidence of a Commitment 3-1
B. Annual Appropriation Commitments 3-2
C. Multi-Year Appropriation Commitments 3-2

SECTION 4 – ADMINISTRATION OF AND ACCOUNTING FOR COMMITMENTS

A. Commitment Accounting Prescribed 4-1
B. Qualified Certification 4-3
C. Commitment Funding Limits 4-4
D. Commitment Control 4-4
E. Advanced Acquisition 4-4

SECTION 5 – COMMITMENTS – CONTRACTUAL SERVICES AND ACQUISITION

A. Amount of Commitment 5-1
B. Fund Cite Authorization 5-1
C. Imprest Cash Fund 5-2
D. Blanket Purchase Agreement 5-2
E. Orders Placed with Working Capital Funds within DOD 5-2
F. Fixed-Price Contractual Documents 5-3
G. Contingent Liabilities Under Contracts 5-3
H. Indefinite Delivery-Type Contracts and Option Agreements 5-4
I. Contracts Authorizing Variations in Quantities to be Delivered 5-5
J. Provisioning Clauses 5-6
K. Orders Placed with Other DoD Components or
Other Government Agencies 5-6
L. Full Funding of Air Force Acquisition Programs 5-6

SECTION 6 – COMMITMENTS – OTHER THAN CONTRACTUAL SERVICES AND PROCUREMENT

A. Military Pay, Allowances, and PCS 6-1
B. Civilian Personnel Services 6-1
C. Recruitment of Civilians for Overseas Employment 6-1
D. Tours of Active Duty 6-1
E. Travel and Related Transportation 6-1
F. Transportation of Government Property and Supplies 6-2
G. Acquisition of Local Communication Services 6-2

REFERENCES

(A) AF Financial Acquisition Regulation (FAR) Sup 2313.203, Establishment of Blanket Purchase Agreements
(B) AF Financial Acquisition Regulation Sup 5332, Base Contract Funding
(C) AFI 65-601 V1, Budget Guidance & Procedures
(D) DFAS-DE 7010.1-R, General Accounting & Finance Systems at Base Level
(E) DFAS-DE/Air Force Interim Guidance, Accounting for Obligations
(F) DFAS-DE Interim Guidance on Direct, Refund, Reimbursement & Receivable Transactions at Base Level
(G) DoD 7000.14-R, Department of Defense Financial Management Regulations, Volume 3 , Budget Execution – Availability and use of Budgetary Resources
(H) SAF/FMPC Air Force Accounting & Finance Office (AFAFO) Guidance, Accounting for Commitments
(I) Section 1341 (a) and 1517 (a) of title 31 of United States Code, Money & Finance
(J) DFAS-DE 7077.7-M, Integrated Accounts Payable System (IAPS) User’s Manual
(K) DFAS Interim Guidance, Procedures for Administrative Control of Appropriations and Funds Made Available to the Department of the Air Force
(L) Defense Enterprise Accounting and Management System (DEAMS) user guides