OBLIGATION MANAGEMENT

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OBLIGATION MANAGEMENT
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Terminal Learning Objective
Action Conditions Standard
Define obligation management. Identify obligation
management tools. Identify the communication
process between accountants and resource
managers. Given DFAS-IN Regulation 37-1, Finance
and Accounting Policy Implementation, DFAS-IN
Rule Book, and STANFINS Users Manual. IAW
DFAS-IN Regulation 37-1, Finance and Accounting
Policy Implementation, DFAS-IN Rule Book, and
STANFINS Users Manual.
3
Obligation Management

• The systematic process of managing obligations
  by accountants and resource managers using all
  available resources.

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Importance of Obligation Management

• Big Picture Perspective.
• Resource Management Perspective.
• The Army Mission
• Key Players.
• - Combat Units/Soldiers.
• - Congress.
• - Resource Managers.
• - Accountants.

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Obligation Management Tools
OBLIGATIONS FUNDING

• Obligation rate
• Obligation adjustments
• True obligation rate
• Liquidation performance
• Plan-to-actual
• Abnormal conditions
• Timeliness of transactions/events

DISBURSEMENTS OBLIGATIONS
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Communication Tools

• Fund Control and Status Report (FCSR)
• Detailed Obligation Report (DOR)
• Weekly Cost By Approved Operating Budget (WCAOB)
• Non-Stock Fund and Orders Payable Listing
  (NSFOP/L)

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Fund Control and Status Report (FCSR)

• This report is the primary tool for managing
  obligations on a daily basis.

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Fund Control and Status Report (FCSR)
Provide fund managers with obligation status by
appropriation, allotment and AMSCO
OBLI CURR MO
FYTD OBL CEIL
ANN OBL CEIL
UNOBL CEILING
FYTD CSR
FYTD
957.36
21,598.37
95,000.00
73,401.63
160,000.00
14,987.25
Available for new Obligations!
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Fund Control and Status Report (FCSR)
Reference AMS 117096.BE, what is the unobligated
ceiling?
Reference AMS 117096.BE, what is the annual
obligation ceiling?
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Detailed Obligation Report (DOR)

• Weekly report that shows the obligations
  processed since last report by EOR within each
  APC and AMS (lists all new obligations).
• Financial managers use this report to reconcile
  their commitment records to STANFINS accounting
  records.

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Detailed Obligation Report (DOR)
DAY TAA FAC BLK DOCUMENT NR
EOR YR CSR DIRECT OBL
27 211 3 174
SMI34100203011 21T1
550.00
FUND-OBL AUTO-OBL
CR RTN CIV MHRS
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Detailed Obligation Report (DOR)
Reference APC BKGG, SDN W543BD41210073 what is
the amount obligated?
Reference APC BKGG, what is the YTD obligation
total?
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Weekly Cost By AOB (WCAOB)

• Weekly Report.
• The Program and Activity Chiefs primary tool to
  control financial resources.
• Helps in the maintenance of obligation and
  expense targets.
• Provides information on the status of actual
  obligations and expenses within the Program and
  Activity Managers responsible areas.

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Weekly Cost By AOB (WCAOB)
A
B
C
AMS EOR DATA DIRECT
FYTD FUNDED FYTD AUTO FYTD
117096.BE 21T1
OBL EXP CSR
5,800.00 5,800.00 0.00
A B C CEILING DIRECT
FUNDED
AUTO
TOTAL FYTD ANN FY C/MO
C/MO C/MO HRS FYTD
5,800.00 5,800.00 0.00
70 58
98 81
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Weekly Cost By AOB (WCAOB)
Reference AMS 117096.BE, EOR 26CB, what is the
FYTD obligation dollar amount?
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Non Stock Fund Orders Payables Listing (NCFOP/L)

• As required cycle report.
• (SDN) of Non-Stock Fund Open Transactions.
• If obligation, accrual, and disbursement amounts
  are not equal, then you have an open transaction.
• Primary Tool for joint reconciliation and review
  of unliquidated obligations.

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Non-stock Fund Orders and Payables Listing
Transaction is open if Obligation Amt, Accrued
Expense and Disbursement Amt not equal.
BAG APC EOR ODC DOCUMENT NO
NAME OBL AMT ACC AMT 1000 BMBP
21T1 2 FOY11910010018
450.00 450.00 DISB AMT EOC
HR O-DT A-DT D-DT AF DF
LI FAC LC
.00 3314
3314 0000 F L
3 01
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Non Stock Fund Orders and Payables
Reference APC BMPB, EOR 21T2, SDN DAN43870001016,
what is the disbursement amount?
Reference NSFOP Recap, what are the unliquidated
obligations for allotment 2020 03-3116?
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Joint Review

• Required every 4 months (3 times per year)
• Reviews will ensure
• Validity
• Accuracy
• Documentation
• Reconciliation

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Accounting Budgeting Interrelationships

• Budgeteers use historical data.
• Budgeteers receive funding and authorize
  obligations.
• Accountants control, validate, and record.
• Interaction ensures accuracy, completeness,
  timeliness, reasonableness, and usefulness.
• Accountants provide reports.
• Joint relationship helps recommend policy,
  procedure, and goal modification.

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Terminal Learning Objective
Action Conditions Standard
Define obligation management. Identify obligation
management tools. Identify the communication
process between accountants and resource
managers. Given DFAS-IN Regulation 37-1, Finance
and Accounting Policy Implementation, DFAS-IN
Rule Book, and STANFINS Users Manual. IAW
DFAS-IN Regulation 37-1, Finance and Accounting
Policy Implementation, DFAS-IN Rule Book, and
STANFINS Users Manual.