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    I want to ensure I am on firm ground providing NASA a category I reimbursable citing the Economy Act with a POP that goes from August 15 to February16. It crosses FYs. The funds would be obligated fully in August next month on a NASA contract before the end of the FY and before these FY15 funds expire as well 30 Sept. There is a bonafide need now in Fy15. I believe I am solid ground with this reference from the DODFMR. VOL 11 Chap 3 030304, Appropriation Policy


    Since NASA has an ongoing contract for this study, it would be acceptable for the Navy to provide NASA with a reimbursable MIPR for this effort with the JPL (Jet Propulsion Lab).  In this way, NASA may add funds to their contract without adding an additional CLIN (Contract Line Item Number) for a Navy line of accounting.  The study being funded is considered a non-severable effort, per the definition given below.
    Since you have completed a D&F (determination and finding) and have an MOU (memorandum of understanding) in place, a reimbursable MIPR appears to be the appropriate funding document.
    Since you are funding this effort with FY15 OMA (Operations and Maintenance Appropriation) funds, per our discussion, the funds will expire 30 September 2015.  The reimbursable MIPR must be “accepted” by NASA in order to be ‘obligated’ by 30 September.  If they do not accept the MIPR by 30 September 2015, the funds will expire, and no longer be available for new obligations.
    If this had been a new contract for a new study, the use of a direct cite MIPR would be recommended.
    DAU also recommends consulting with your Navy funds certifier, or Service Comptroller.
    For completeness, here are some relevant policies and definitions applicable to this question.
    Per the DAU Budget Execution Teaching Note at: 
    Direct Citation: This refers to a situation in which the servicing (receiving) agency awards a contract on behalf of the requesting agency and uses the appropriation fund cite provided by the requesting agency on the MIPR. The direct citation order is recorded as an obligation by the requesting agency when it is notified in writing that the servicing agency has awarded the contract or when a copy of that contract is received. When direct cite is used, the source document of the obligation is returned to the requesting agency, which accomplishes all required accounting. The term “direct cite” is not valid if there is a reimbursable order to a DoD appropriation account or to a business operation fund (e.g., a revolving fund).
    Reimbursable Order: This refers to a situation in which the servicing (receiving) agency accepts funds provided by the MIPR into its own DoD appropriation or business operations fund. Funds are normally considered obligated upon acceptance of the MIPR by the servicing agency (i.e., when the receiving agency signs and returns the DD Form 448-2 to the requesting agency).
    FMR 7000.14:
    030304. Compliance Framework, E. Organization and Content 1:
    The framework consists of two federal financial management categories. Category 1 (CAT 1) is “Financial Information Management and Reporting;” and category 2 is “Financial Management and Internal Controls.”
    030102. Overview -- The Economy Act 31 U.S.C. 1535 provides authority for federal agencies to order goods and services from major organizations within the same agency or other federal agencies and to pay the actual costs of those goods and services.
    030103. Definitions
    030103. H. Non-Severable Service. Services that represent a single undertaking that cannot be feasibly subdivided. “If the services produce a single or unified outcome, product, or report, the services are considered non-severable”. Requires the contractor to complete and deliver a specified end product.
    In this case, since the product you are funding is a “study”, this would be considered a non-severable service.
    030501. Ordering Procedures
    An Economy Act order may be placed on DD Form 1144 or any form that is acceptable to both the requesting and servicing agencies involved based upon the documentation standards in Chapter 1, Paragraph 010204 of. Typically, between DoD Components, a DD Form 448, MIPR is used to place the order. A DD Form 448-2, “Acceptance of MIPR,” is used to acknowledge acceptance. Economy Act orders may be placed on a reimbursable or direct fund citation basis. Whether the order is on a reimbursable or direct cite basis it should be negotiated between the two parties. An Economy Act order should include (FAR 17.503):
    A. A description of the supplies or services ordered;
    B. Delivery requirements;
    C. A funds citation (either direct or reimbursable);
    D. A payment provision which may include the citation of the account number associated with a DoD purchase card (acquired under the General Services Administration Smart Pay Program) or the United States of America Card (acquired from the Treasury Department); and
    E. Acquisition authority as may be appropriate.
    F. Additional ordering procedures are contained in DFARS 217.503.
    See for additional resources, policies, and information.

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