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Military Interdepartmental Purchase Request (MIPR)


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Military Interdepartmental Purchase Request (MIPR)


An order issued by one military service to another to procure services, supplies, or equipment for the requiring service. The MIPR (DD Form 448) may be accepted on a direct citation or reimbursable basis.

Alternate Definition

A MIPR is an available method for Department of Defense (DoD) entities to execute funding transactions with available budget authority. MIPRs are used by DoD entities when they have requirements for materials, supplies, or services through Other Government Agencies (including DoD agencies and other non-DoD agencies).

General Information

The DD Form 448 and DD Form 448-2 are the documents associated with a MIPR.  Whereas the DD Form 448 is the official request document (completed by requesting/ordering entity - herein referred to as "requesting entity"), the DD Form 448-2 is the official acceptance document (completed by assisting/servicing/performing entity - herein referred to as "performing entity").  Funding associated with MIPRs is "committed" once the requesting entity completes official funds certification action to administratively reserve funds within its financial management system.  Depending on each situation and agency involved, a MIPR can be accepted by the performing agency either "direct cite" method or "reimbursable" method.
When the "direct cite" method is used, the requesting entity shall be responsible for all accounting functions, as the requesting entity's line of accounting will be directly cited on the performing entity's contract.  For obligation purposes, "direct cite" MIPR funds are obligated once the performing entity awards an initial contract or completes a contract modification action.
When the "reimbursable" method is used, the requesting entity's line of accounting will not be referenced or cited on the performing entity's contract.  Rather, the requesting entity's funds will be internally managed by the performing entity.  For obligation purposes, "reimbursable" MIPR funds are obligated once the performing entity accepts the requesting entity's MIPR request (via DD Form 448-2) and the requesting entity's accounting team processes the MIPR within the entity's financial management system.  The requesting entity will only see official financial transactions after the performing entity completes reimbursement actions against the MIPR funding and the requesting entity's financial management system successfully processes the transaction(s).  

Best Practices

  • When DoD entities use MIPRs to execute funding transactions, those entities shall ensure adequate documentation is maintained and available based on the details of each MIPR. 
  • DoD entities must ensure funds are available for the requirements to be funded via MIPR, the requirement via MIPR is in the best interest of the US Government, the performing entity is capable to provide (or get by contract) the requesting entity's requirements, and the requirement cannot be provided by contract as conveniently or economically by a commercial enterprise.
  • Similar to traditional contractual actions where cost estimates and details supporting the requirements (materials, supplies, or services) are required, the same is required for MIPRs.  DoD has received large scrutiny over its resource accountability and ability to achieve an audit readiness state.  If key supporting documents are not maintained or readily available, DoD will continue to face problems pertaining to financial improvement and audit readiness requirements.
  • Requesting entity personnel must work closely with the performing entity personnel when MIPRs are executed.  Specifically, the two entities shall track financial activity to ensure: a) the effort is executing as planned; b) financial transactions reported by the performing entity are reconciling to the requesting entity's financial system; and c) adequate funding is available to complete the requirement (more funding provided if available/need or funding returned if excess funding).