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  • Question

    Can you post a commitment again an expired account? Please provide the regulator guidance. (Example: O&M APPN - In FY12 an obligation wasn't posted, it's FY13, should I do a commitment and post the obligation OR should I just post the obligation, because ALL financial system should be able to post any obligation)


    Answer

    DOD FMR, volume 3, chapter 15, paragraphs 150202E and 150202 F provide the answer.  There can be no commitments in the expired appropriation accounts.
    Here is what the regulation says:

    “E. Commitment accounting is required by agreement with the Office of Management and Budget (OMB) for the procurement; military construction; and research, development, test and evaluation appropriation accounts. However, commitments need not be recorded for small purchases if, in the aggregate, they are not significant in the management of funds. Commitment accounting is not required for the operation and maintenance appropriation accounts, revolving fund accounts, or military personnel appropriation accounts, but may be used if cost effective.
     
    F. Outstanding commitments must be canceled as of the end of the period that the appropriation is available for obligation. There can be no commitments in expired appropriation accounts.”
     

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