Where can I find a regulations/guidance on OCO. Should this OCO requirement be separate from our total end items?
Also, why do you not include Financial Management as one of your Applicable Subject Areas?
First, we actually do have a “Financial Management” subject area; at the Ask-A-Professor page. Go to the ‘Business’ category; there are two(2) categories under Business: Cost Estimating and Financial Management.
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On to your question(s)…”Where can I find regulations/guidance...”
There is no unique Regulation for OCO as there are a number of appropriations which are OCO. Often congress puts budgetary language in the sub appropriations when the NDAAs are passed.
The DoD 7000.14-R Financial Management Regulation and GAO guidance would be applicable. See specifically Volume 12, Chapter 23. Additional guidance on FY14 OCO can be found from the DoD Comptroller information at the following link: http://comptroller.defense.gov/defbudget/fy2014/FY2014_Budget_Request_Overview_Book_Amended.pdf
Your question background says this was due to an urgent need. If this was approved via the formal JEON or JUON process then typically the source of funding would be considered during the approval process. Guidance on JEON/JUON is incorporated in the latest DoDI 5000.02 Operation of the Defense Acquisition System: http://www.dtic.mil/whs/directives/corres/pdf/500002_interim.pdf See enclosure 13.
There are also a number of GAO decisions on the use of the various OCO appropriations which have been released over the years.
“Should this OCO requirement be separate from our total end items?”
Unfortunately we do not have enough information to answer this. If the urgent need was approved to accelerate the delivery of end items; there is a chance OCO appropriations (especially if identified in the budget) may have been authorized for this procurement. This is a scenario where you should seek the guidance and opinion from your Agency Comptroller and Fiscal Staff Judge Advocate before executing any procurement.