FINANCIAL MANAGEMENT POLICY MANUAL

expenses incurred by DON, supporting components, and private
contractors. Other expenses such as training, NWCF services, and
material issues other than interfund billings, are reimbursed by DFAS-
DENVER upon receipt of DD-COMP(M) 1517 card from NAVICP or
NETC.
(Change 67)
074800 GENERAL
PART I:
REIMBURSEMENTS
Various public laws and policies of the Department of Defense establish the
basis under which property, work, or services may be furnished by one
activity to another activity of the United States Government or to the public
on a reimbursable basis. Appropriation reimbursements are a source of
financing that results directly from customer orders. In all appropriations in
which a reimbursable program is administered, amounts anticipated to be
available as reimbursements to be earned are budgeted in a "reimbursable
budget program" separately from a "direct budget program". Estimates of
reimbursements subject to automatic apportionment are not included in
apportionments and allocations. In execution of approved reimbursable
budget programs, the reimbursements earned as the result of filling customer
orders are derived from the performance of work or services, the procurement
of material for others, or the sale of materials from present inventories.
Reimbursements from the sale of material from present inventories, accruing
as revenue, may be used to replace the items sold if they are in short supply,
or the revenue may be applied as free assets under established criteria to
finance direct budget programs.
(Change 45)
074801 DEFINITIONS
1. REIMBURSEMENTS.
Reimbursements are the amounts received or to be received by a
command/office/bureau or an operating activity thereunder for the cost of
property, work, or services that by law may be furnished to others and
which will result in credit to an appropriation or other fund account or
subdivision thereof. The Department of Defense (DoD) Financial
Management Regulation (FMR) 7000.14-R Volume 3, Chapter 15
provides general reimbursement policy. DoD FMR 7000.14-R Volumes
11A and 15 contain more detailed reimbursable program guidance. In
addition to the information provided below, performing activities should
consult these issuances for more information on the policy governing
reimbursable transactions.
Financial Management Policy
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