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    Can you please provide a DAU definition of uncommitted funds?


    Financial Management Regulations Volume 3 Chapter 5 Paragraph 150202
    A commitment is an administrative reservation of funds based upon firm procurement requests, orders, directives, and equivalent instruments. Since an obligation equal to or less than the commitment may be incurred without further recourse to an authorizing official, commitments are required for some appropriations (see subparagraph 150202.A.5) and are permissible for others. Commitments, when recorded in the accounting records, reduce the uncommitted/unobligated balance. A commitment document shall be signed by a person authorized to reserve funds; that is, the official responsible for administrative control of funds for the affected subdivision of the appropriation. This helps ensure that the subsequent entry of an undelivered order or accrued expenditure will not exceed available funds
    Obligations incurred are the amounts of orders placed, contracts awarded, services received, and similar transactions during an accounting period that will require payment during the same or a future period. Such amounts include payments for which obligations have not previously been recorded, and adjustments for differences between obligations previously recorded and actual payments to liquidate those obligations.
    Based on this information, funding that has been allotted but has not been committed or obligated would be considered uncommitted.  It represents the amount of direct program obligational authority allotted that is still available for use by the program.

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