Is there some reference that either supports combining a PR with multiple lines of accounting or is there some reference that prohibits an organization from combining the lines of accounting on a PR in the absence of a reimbursement? Is there any guidance either from the FM side or contracting side on such an issue?
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PGI 204.7107 limits the assignment of an ACRN to no more than one accounting classification citation.
DFARS 204.7103-1(a) (4) (ii) allows the assignment of multiple accounting classification citations on a Contract Line Item under certain conditions.
Thus, more than one ACRN must be used on a single contract line item number (CLIN) containing multiple accounting classification citations. PGI 204.7107(a) (ii) states ' In no case shall an ACRN apply to more than one accounting classification citation, nor shall more than one ACRN be assigned to one accounting classification citation.'
DFARS 204.7103-1(a)(4) 'Single Accounting Classification citation' Tells us that each contract line item shall reference a single accounting classification citation except as provided in (a)(4)(ii) of this section.
DFARS 204.7103-1(a)(4)(ii) allows use of multiple accounting classification citations for a contract line item in the following situations (i.e., we can have multiple fund citations for a CLIN under i, ii, and iii)
i. A single, nonseverable deliverable to be paid for with R&D or other funds properly incrementally obligated over several fiscal years in accordance with DoD policy;
ii. A single, nonseverable deliverable to be paid for with different authorizations or appropriations, such as in the acquisition of a satellite or the modification of production tooling used to produce items being acquired by several activities; or
iii. A modification to an existing contract line item for a nonseverable deliverable that results in the delivery of a modified item(s) where the item(s) and modification are to be paid for with different accounting classification citations.
PGI 204.7107 'Contract accounting classification reference number (ACRN) and agency accounting identifier (AAI).' (See DFARS 204.7107,DFARS/PGI view)
(a) Establishing the contract ACRN.
(1) The contracting office issuing the contract is responsible for assigning ACRNs. This authority shall not be delegated. If more than one office will use the contract (e.g., ordering officers, other contracting officers), the contract must contain instructions for assigning ACRNs.
(2) ACRNs shall be established in accordance with the following guidelines:
(i) Do not use the letters I and O.
(ii) In no case shall an ACRN apply to more than one accounting classification citation, nor shall more than one ACRN be assigned to one accounting classification citation.