FINANCIAL MANAGEMENT POLICY MANUAL

Type of Adjustment
(After Funds Have Expired for New Obligations)
c. Within-scope claims and settlements
Change-in-Scope Contract Changes
a. Increases in quantities
b. Increases in required levels of service performance
c. Change-in-scope claims and settlements
Contract Defaults Resulting in Reprocurement Contract
Actions
Billings for Work Performed Before Fund Expiration (if an
obligation is incurred but not documented before funds
expire)
Reimbursement to the Department of the Treasury for
Claims for Contract Disputes (Judgment Fund)
Amounts Which Would Otherwise Be Chargeable to a
Canceled Account Were It Not Canceled.
5. Procedures Governing Closed Accounts.
Funding
Source
Expired
Funds
Current
Funds
Current
Funds
Current
Funds
Expired
Funds
Expired
Funds
Current Funds at the time
of Judgment or future
appropriation for the same
purpose
Current
Funds
Financial Management Policy
USD(C) Approval
(If Cumulative Change
>/= $4M); and
Congressional
Notification
(if Cumulative Change
>/= $25M)
Following the closure of an appropriation on 30 September of the fifth
year after expiration, it sometimes becomes necessary to record an
obligation or an adjustment to an obligation that would otherwise have
been properly chargeable, both as to purpose and to amount, to the closed
appropriation. Should such an adjustment become necessary, the
obligation is to be charged to an appropriation that is currently available
for the same purpose. When a currently available appropriation is used,
restrictions have been established governing the total of such payments
allowable from that current appropriation. The total of all such payments
may not exceed the lesser of one percent of the total appropriations for
Yes
No
No
No
Yes
Yes
No
No
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