Funding and appropriated programs
Trust Fund Accounting
Three pieces on Volume 15 of the Financial Management Regulation: the Treasury accounts for sales, loans, grants and training, budget and obligational authority on a case, and the trust fund’s accounting for receivables, surcharges and bad debts.
Three pieces in this topic
The Treasury accounts behind Foreign Military Sales
Account 11X8242 holds the trust fund, direct cite is the default for new buying, and separate accounts carry loans, FMF grants, IMET and deposits.
02Budget and obligational authority on a case
A case is implemented only after a signed LOA and any initial deposit arrive, and the approved OA Request becomes the reimbursable order.
03How the trust fund keeps its books
Surcharges are recorded as unearned revenue, a missed payment creates a receivable with interest, and uncollectible debts follow a set sequence.
Key terms in this topic
11X8242Budget authority (BA)Uncommitted acceptanceDirect citeReimbursable financingSpecial Defense Acquisition FundObligational authority (OA)DD 2061DD 2060Contract authoritySafety LevelUnited States Standard General LedgerNon-entity account receivableUnearned revenueAttrition surchargeDefense Integrated Financial System (DIFS)
Other topics in funding and appropriated programs
- Foreign Military Financing 5 pieces
- Authorities and Funding 3 pieces
- Building Partner Capacity 3 pieces
- Humanitarian and Disaster Aid 4 pieces
- Budget, Forecasting and Audit 3 pieces
- Writing a Capacity Building Case 3 pieces
- Grant Money and Program Changes 3 pieces
- Humanitarian Project Rules 3 pieces
- Military Assistance Authorities 3 pieces
- Nonproliferation, Antiterrorism and Cyber 3 pieces
- Military Engagement Authorities 3 pieces
- Cash Management 2 pieces
- Financial Controls and Records 3 pieces
- Surcharge Accounts and Reviews 3 pieces
- Running Humanitarian Programs 2 pieces
- Case Accounting 5 pieces
- Running a Capacity Program 3 pieces
- Humanitarian Money and Cargo 5 pieces
- Allied Arrangements and Special Funds 3 pieces
- Assistance Funds and Property 3 pieces
- Assistance Reports and Limits 3 pieces