DOCUMENTATION REQUIREMENTS FOR OBLIGATIONS

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP78-05244A000200080030-5
• Release Decision: RIPPUB
• Original Classification: U
• Document Page Count: 3
• Document Creation Date: December 12, 2016
• Document Release Date: May 1, 2002
• Sequence Number: 30
• Publication Date: June 8, 1976
• Content Type: REGULATION

? Approved For M I /!O&1i GIA i M@524 AH0CDB80030-5
FINANCIAL ADMINISTRATION
STATINTL
Office of Finance Notice 14-76
SUBJECT: Documentation Requirements for Obligations
1. The purpose of this Notice is to promote a common under-
standing of the documentation requirements for all obligations re-
corded against allotment accounts maintained for both Agency appro-
priations and for other Government Agency appropriations.
2. An obligation is generally considered to be a binding
commitment upon the U.S. Government for the payment of money which
must be recorded against appropriation authority current as of the
date the commitment becomes binding. Documentation and reporting
requirements are set forth in Section 1311 of the Supplemental Ap-
propriations Act of 1955 (31 USC 200). Those requirements are de-
/ p
i t i c a
directs that no amount shall be recorded as an obligation of the
Government of the United States unless it is supported by documen-
tary evidence.
3. Care must be exercised in the use of certain forms currently
being utilized to avoid the recording of obligations prior to the
actual time an obligation is incurred based upon receipt of documen-
tary support for the obligation. Effective immediately, the follow-
ing forms will. be used as specified below.
a. Form 2420 - Request for Procurement Services. This
form does not provide documentary support of an obli-
gation and may be used for this purpose only in con-
junction with a valid written contract or agreement
between the Agency and another party. A contract is
not valid until it is signed by both contracting par-
ties; it may be obligated against the funds only of the
fiscal year in which the final signature is obtained.
As a matter of information a valid contract must be
based upon (1) a bid in writing, (2) acceptance of the
bid communicated to the bidder in the same manner as
the bid was made, (3) incorporation in the contract of
the terms and conditions of the bid without qualifica-
tion and (4) signatures of both contracting parties.
b. Form 88 - Requisition for Material and/or Services.
This form will be limited to the PRA encumbrance pro-
cess except when the Office of Logistics (OL) refers
the form to its Small Purchases Branch for direct cash
purchase. In these cases it may be assumed that such
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purchase action will have been completed by the time
t:he copy of Form 88 is received from OL bearing a no-
tation that action was referred to the Small Purchases
Branch. Accordingly, at that time Form 88 may be
treated as documentary evidence for an obligation of
funds.
c. Form 1716 - Authorization to Expend Funds from Other
Components Allotments. This form will be used only to
authorize one component to expend funds from another
component's allotments and under no circumstances will
this form be used as an obligation document. The com-
ponent to which the Form 1716 is directed will, follow-
ing receipt of proper supporting documentation, estab-
lish and record obligations against the FAN cited by
the Form 1716.
4. Obligations for official travel may be recorded as obliga-
tions against the proper fiscal year funds at the time the travel
orders are issued provided appropriate adjustments to the estimated obligations are made periodically to conform with the following
criteria:
TDY Travel
a. Travel and Transportation - These costs will be re-
corded as obligations and expenditures of the fiscal
year in which the travel actually begins.
b. Per Diem and Other Expenses - These costs will be re-
corded as obligations and expenditures of the fiscal..
year in which the per diem is earned and the expenses
are incurred.
c. Blanket Travel Orders - Obligations for blanket travel
orders should be recorded as each trip occurs rather
than as one amount to cover the entire period for which
the order is issued.
PCS Travel
All charges related to PCS travel are to be recorded
.as obligations and expenditures of the fiscal year in
which any part of either the travel or the transporta-
tion begins.
5. Any amounts already recorded as obligations but not
documented in accordance with the requirements of paragraphs 2,
3 and 4 above must be so documented by 30 June 1976 or be cancelled.
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6. Your attention is also directed to the fact that the Anti-
Deficiency Act (31 U.S.C. 665) requires generally that no officer
or employee of the U.S. shall make or authorize an expenditure from
or create or authorize an obligation under any appropriation or fund
in excess of the amount available therein. A more complete statement
of the provisions of the Anti-Deficiency Act and of the statutory
penalties for violation thereof are set forth in STATINTL
Thomas B
Director oFnance
Approved For Release 7002) 14 : CIA-RD 78-05244A0 0 000 0030-5