R 300002Z AUG 06
FM CMC WASHINGTON DC(UC)
TO AL MARADMIN(UC)
UNCLASSIFIED//
MARADMIN 409/06
MSGID/GENADMIN/CMC WASHINGTON DC PR RFA//
SUBJ/GUIDANCE ON ESTIMATING SEPTEMBER REIMBURSABLE BILLINGS AND
/CLOSING ACCEPTED REIMBURSABLE ORDERS//
REF/A/MSGID:DOC/DOD FMR VOL 11A/-//
REF/B/MSGID:DOC/MCO P7300.21/YMD:20010329//
NARR/REF A IS THE DOD FINANCIAL MANAGEMENT REGULATION WHICH
PROVIDES GUIDANCE ON ISSUING, ACCEPTING, BILLING, AND CLOSING
REIMBURSABLE ORDERS FOR WORK AND SERVICES. REF B IS MARINE CORPS
FINANCIAL EXECUTION STANDARD OPERATING PROCEDURE MANUAL.//
POC/J. CHADWICK/LTCOL/RFA/-/TEL:703-614-4988//
GENTEXT/REMARKS/1. SITUATION. A REIMBURSABLE ORDER FOR WORK OR
SERVICES IS A WRITTEN AGREEMENT THAT AUTHORIZES A LATERAL
TRANSFER OF FUNDS BETWEEN TWO FEDERAL AGENCIES OR DOD
COMPONENTS WHEREIN WORK OR SERVICES ARE PROVIDED BY ONE
AGENCY/COMPONENT (TERMED THE SELLER) TO THE REQUESTING FEDERAL
AGENCY/COMPONENT (TERMED THE BUYER). SERVICES ARE THE COST OF
LABOR, MATERIAL, AND OVERHEAD THAT RESULT IN A SUPPORT BENEFIT
TO THE BUYER, SUCH AS GROUNDS MAINTENANCE, BEQ SUPPORT, RANGE
SUPPORT, UTILITIES, GUARD SERVICES, ETC. PROVIDED BY THE SELLING
COMMAND. WHEN MARINE CORPS COMMANDS PERFORM AS SELLING ACTIVITIES
AND ACCEPT AN ECONOMY ACT REIMBURSABLE ORDER TO PROVIDE SERVICES
TO ANOTHER DOD OR FEDERAL ACTIVITY, THAT COMMAND INCURS A
RESPONSIBILITY TO TIMELY INFORM THE BUYER OF ESTIMATED REIMBURSABLE
CHARGES FOR THE MONTH OF SEPTEMBER TO ALLOW THE BUYING ACTIVITY TO
RECOUP EXCESS AUTHORITY PRIOR TO THE CLOSE OF THE FISCAL YEAR.
FURTHER, THE ESTIMATES ARE REQUIRED FOR SELLING COMMANDS TO ESTIMATE
THEIR REMAINING DIRECT COSTS FOR SERVICES, SUCH AS UTILITIES AND
TELEPHONE, TO TIMELY ESTABLISH ESTIMATED OBLIGATIONS FOR THESE
COMMODITIES AFFECTING THEIR DIRECT FUNDS FOR SEPTEMBER. THESE
ESTIMATES MUST BE COMPLETED IN A TIMELY MANNER TO FACILITATE PROPER
PRIOR PLANNING. THIS MARADMIN PROVIDES GUIDANCE TO COMMANDS IN
GENERATING ACCURATE ESTIMATES FOR SEPTEMBER REIMBURSABLE CHARGES.
2. MISSION. IN ACCORDANCE WITH SPECIFIC DEADLINES, MARINE CORPS
COMMANDS WILL PROVIDE COST ESTIMATES FOR REIMBURSABLE BUYERS AND
SOLICIT ESTIMATES FROM REIMBURSABLE SELLERS IN ORDER TO RETURN
EXCESS FUNDS IN A TIMELY MANNER AND EXECUTE AN EFFECTIVE CLOSE
OUT OF REIMBURSABLE ACCOUNTS.
3. EXECUTION. ESTIMATES FOR SEPTEMBER REIMBURSABLE COSTS WILL BE
CALCULATED AND COMMUNICATED TO THE BUYING ACTIVITY NLT 3 SEPTEMBER
EACH YEAR. COST CALCULATIONS WILL BE BASED ON THE FOLLOWING:
3.1.A. UTILITIES - SEPTEMBER ESTIMATE WILL BE BASED ON THE AMOUNT
PREVIOUSLY CHARGED TO THE BUYING ACTIVITY FOR THE MONTH OF JULY.
3.1.B. TELEPHONE - SEPTEMBER ESTIMATE WILL BE BASED ON THE AMOUNT
PREVIOUSLY CHARGED TO THE BUYING ACTIVITY FOR THE MONTH OF JULY.
3.1.C. TAD - ORDERS FOR SEPTEMBER TRAVEL MUST BE ENTERED INTO SABRS
OR DTS PRIOR TO 1 SEPTEMBER. THE ESTIMATED TRIP COST IN SABRS OR DTS
WILL BE USED TO CALCULATE THE SEPTEMBER BILLING ESTIMATE. TRAVEL
REQUIREMENTS FOR SEPTEMBER THAT OCCUR AFTER THE 1 SEPTEMBER CUT OFF
WILL BE DIRECTLY CHARGED TO THE BUYERS LINE OF ACCOUNTING DATA AND
NOT PROCESSED AS A REIMBURSABLE COST.
3.1.D. FUEL - USE MONTHLY AVERAGE FUEL USAGE AND COST AS THE
SEPTEMBER ESTIMATE. MONTHLY AVERAGE IS FIRST 10 MONTHS USAGE DIVIDED
BY 10.
3.1.E. DSSC - USE MONTHLY AVERAGE DSSC CHARGES AS THE SEPTEMBER
ESTIMATE.
3.1.F. GOVT-WIDE COMMERCIAL PURCHASE CARD (GCPC)PURCHASES - USE
MONTHLY AVERAGE AS THE SEPTEMBER ESTIMATE.
3.1.G. CIVILIAN LABOR - FULL TIME ASSIGNED CIVILIANS SUPPORTING THE
BUYER WILL BE CALCULATED ON HOURLY WAGE MULTIPLIED BY REMAINING WORK
HOURS FOR SEPTEMBER (HOLIDAYS ARE NOT INCLUDED). THIS AMOUNT WILL
BE ACCELERATED IN ACCORDANCE WITH REF A BY 18% FOR LEAVE/HOLIDAY PAY
AND HOURLY RATE WILL BE ACCELERATED FOR FRINGE BENEFITS BY REF A
CHAPTER 6. CIVILIAN LABOR THAT IS PART TIME AND CHARGED ON ACTUAL
HOURS
WORKED IN SUPPORT OF THE BUYER WILL BE CALCULATED BASED ON THE
MONTHLY AVERAGES PREVIOUSLY BILLED.
3.1.H. OTHER SERVICES/SUPPORT - USE MONTHLY AVERAGE CHARGED FOR
OTHER SERVICES AS THE SEPTEMBER ESTIMATE.
3.2. THE TOTAL ESTIMATES FOR ALL AREAS WILL BE ADDED AND COMPARED TO
THE BUYER'S REMAINING UNOBLIGATED, UNEXPENSED, AND UNBILLED BALANCE.
THE ESTIMATES MUST NOT CHANGE AFTER NOTIFICATION TO THE BUYER.
INFORM THE BUYER OF THE AMOUNT AVAILABLE TO WITHDRAW NLT 3
SEPTEMBER. IF THE REMAINING AUTHORITY IS NOT SUFFICIENT TO COVER THE
ESTIMATED COST REQUEST ADDITIONAL AUTHORITY FROM THE BUYER. IF
AUTHORITY IS NOT GRANTED, COMMANDS MAY ONLY CHARGE UP TO THE AMOUNT
AVAILABLE AND UNBILLED ON THE REIMBURSABLE ORDER.
3.3. FOR REIMBURSABLE ORDERS FUNDED BY WORKING CAPITAL ACTIVITIES,
ESTIMATES FOR SEPTEMBER WILL BE PROVIDED BUT BILLINGS WILL BE BASED
ON ACTUAL INCURRED EXPENSES DURING THE MONTH OF SEPTEMBER.
3.4. ON ALL FUEL, DSSC, AND GCPC CARD ESTIMATES, COMMANDS SHOULD
CLOSELY MONITOR BUYER USE AND INFORM THE BUYER WHEN ESTIMATES ARE
EXCEEDED. ADDITIONAL SUPPORT IN THESE AREAS BEYOND THE ESTIMATES
WILL BE INCURRED AS A DIRECT CHARGE TO THE SELLING COMMANDS
OPERATING BUDGET.
3.5. THE SEPTEMBER ESTIMATE, ONCE CALCULATED, WILL BE CHARGED TO THE
REIMBURSABLE ACCOUNT AND BECOME THE AMOUNT BILLED FOR SEPTEMBER.
ALL BUYER FUNDS (AUTHORITY) SHOULD BE ADJUSTED TO MATCH THE AMOUNT
OBLIGATED AT THE BUDGET EXECUTION ACTIVITY (BEA), SUB-ACTIVITY
(BESA), AND REIMBURSABLE BILLING CODE (RBC) LEVELS FOR THE BUYER
ORDER PRIOR TO 20 SEPTEMBER EACH YEAR. ONCE COLLECTION IS MADE
DURING OCTOBER, COMMANDS MUST ENSURE THAT ALL AMOUNTS FOR THE
REIMBURSABLE ACCOUNT ARE EQUAL IN SABRS (AUTHORITY, COMMITMENT,
OBLIGATION, EXPENSE, LIQUIDATION, BILLED, AND COLLECTED) BEFORE THE
ACCOUNT CAN BE OFFICIALLY CLOSED.
4. ADMINISTRATION AND LOGISTICS. EFFECTIVE WITH THE PUBLICATION OF
THIS MARADMIN, COMMANDS WILL FOLLOW THE PROCEDURES OUTLINED HEREIN
FOR ESTIMATING SEPTEMBER REIMBURSABLE COSTS FOR BILLING BUYING
ACTIVITIES. THESE PROCEDURES WILL BE INCORPORATED INTO THE UPCOMING
CHANGE TO REFERENCE B.
5. POC ON THIS ISSUE IS LTCOL JOHN CHADWICK, DSN 224-4988, COMM
703-614-4988, EMAIL JOHN.CHADWICK1@HQMC.MIL. //