Financial Management Support Annex
In PDF format
Updated: June 3, 1999
This annex provides basic financial management guidance to Federal departments
and agencies that respond to a major disaster or emergency under the provisions
of the Federal Response Plan (FRP). Its intent is to ensure that
funds are provided expeditiously and that financial operations are conducted
in accordance with established law, Federal policies, regulations, and
This annex is applicable to all Federal agencies with responsibilities
under the FRP.
- Operating Assumptions
The financial management organization and operations described in this annex
are based on the following assumptions:
- Expenditures from the Federal Disaster Relief Fund (DRF) may be required.
To ensure proper accountability of these funds, Federal financial principles,
policies, regulations, and management and internal controls will be applied.
- Under the provisions of the Robert T. Stafford Disaster Relief and
Emergency Assistance Act, the President may direct any Federal agency,
with or without reimbursement, to use the authorities and resources granted
to it under Federal law (including personnel, equipment, supplies, facilities,
and managerial, technical, and advisory services) in support of State
and local assistance efforts.
- Upon the occurrence of an event that results in a Presidential major
disaster or emergency declaration, funding may be made available from
- Federal agencies will be reimbursed for eligible work or services performed
under a mission assignment (MA) issued by the Federal Emergency Management
- FEMA Chief Financial Officer
- The FEMA Chief Financial Officer (CFO) serves as the senior Federal
financial official under the FRP. The CFO’s responsibilities
- Oversee all financial management activities relating to the
operations of the DRF to ensure that sound financial management
practices and standards are applied;
- Coordinate FEMA’s requests for disaster funding with the Office
of Management and Budget (OMB) and Congress, ensure that adequate
funding levels are maintained to meet projected expenditures for
specific disaster declarations, and ensure that all funds expended
from the DRF are in accordance with generally accepted accounting
principles for Federal agencies, the General Accounting Office’s
(GAO’s) Policy and Procedures Manual, Title 2 and Title 7, the
Government Accounting Standards Board, and Federal Accounting
and Standards Advisory Board, as well as Treasury Department procedures
and guidelines; and
- Serve as the primary advisor to the Chairman of the Catastrophic
Disaster Response Group (CDRG) on financial matters involving
the DRF and keep the CDRG informed on the status of funds made
available for the disaster operation.
- The CFO will appoint a Comptroller from a cadre of qualified individuals
to oversee Disaster Field Office (DFO) financial operations.
- The CFO will ensure expeditious processing of all documented requests
for reimbursement from Emergency Support Function (ESF) primary agencies;
ESF support agencies whose bills are submitted through, and approved
by, the primary agency; and other agencies tasked directly by FEMA.
- The CFO will apply proper financial principles, policies, regulations,
and management and internal controls for the expenditure of funds
appropriated to the DRF.
- To further strengthen financial controls over FEMA’s disaster activities,
the Comptroller function was established. The Comptroller will
serve as the senior financial advisor to the Federal Coordinating
Officer (FCO) and will be accountable to the CFO for financial management
and reporting. The Comptroller also may be deployed to the Regional
Operations Center before the DFO opens.
- The Comptroller’s responsibilities include but are not limited
- Timely processing of funding requests (Requests for Allocations);
- Preparing Requests for Allocation Advice;
- Working with FEMA program staff to ensure adequate funding
levels are maintained to meet expenditures;
- Monitoring expenditures, including tracking funds at both object
and sub-object code levels; tracking and reporting commitments,
obligations, and disbursements against the disaster-specific fund
from not only the DFO but also any other site; reviewing each
commitment to ensure proper expenditure of funds;
- Reporting funding activity to the FCO/Disaster Recovery Manager
(DRM) and CFO on a regular basis;
- Providing policy guidance to the FCO/DRM and his/her staff;
- Managing the financial oversight of FEMA’s disaster response
and recovery activities; and
- Providing the FCO/DRM with the necessary expertise and authority
essential for effective fiscal management of expenditures from
initial disaster response activities to closure of the DFO.
- Functions under the Comptroller’s purview include fund control
activities; financial document control; mission assignment reviewing,
processing, and tracking; travel; and acquisition.
- FEMA Regional Director
- The FEMA Regional Director (RD) of an affected region serves as
the financial official responsible for stewardship of FEMA funds for
a specific State’s disaster or emergency situation.
- The RD’s responsibilities are to:
- Ensure administrative control of the DRF. The existing
regional financial processing unit supports disaster financial
operations prior to the establishment of a DFO;
- Prepare budget estimates for disaster funding requirements
and request allocation of funds; and
- Authorize the commitment, obligation, and payment of funds
provided under the provisions of the Stafford Act.
- The RD may delegate authority to the FCO/DRM to carry out the responsibilities
of the RD.
- After the DFO closes, the RD may revoke his delegation of authority
to the FCO/DRM and resume performance of the financial management
responsibilities vested in the FCO/DRM.
- Federal Coordinating Officer/Disaster
The FCO/DRM is delegated authority by the Regional Director
to exercise the authority vested in the RD for a major disaster or emergency.
Therefore, all of the financial authorities vested in the RD are vested
in the FCO/DRM. The FCO/DRM can delegate authority for approval
of specific financial management transactions to other FEMA officials.
- The FCO/DRM is responsible for project management, which may be
delegated to designated Project Officers. For procurement of
equipment and supplies, the Logistics Section will provide Project
Officers, unless otherwise agreed upon between the Logistics Section
Chief, the Comptroller, and the mission-assigned agency.
- FEMA officials who are delegated mission assignment signature authority
are referred to as Federal Approving Officials (FAOs). In addition,
every MA has a designated Project Officer, who is responsible for
performing project management responsibilities on behalf of the FCO/DRM.
- FEMA Office of Inspector General
The FEMA Office of Inspector General’s (OIG’s) responsibilities are to:
- Assist the FCO in preventing and detecting fraud, waste, and abuse;
- Serve as the point of contact with other Federal, State, and local
law enforcement agencies on law enforcement matters;
- Ensure the integrity of delivery of disaster assistance;
- Respond to, and investigate allegations of, fraud and other criminal
activity affecting FEMA; and
- Recommend to the OIGs of other agencies audits of agency performance
and financial management of mission assignments.
- Other Federal Agencies
- Other Federal agencies providing disaster assistance under their
own authorities independent of the Stafford Act are to use their own
- Other Federal agencies providing assistance under the Stafford
Act via mission assignments may seek reimbursement from FEMA for eligible
costs incurred during performance of the mission.
- The General Services Administration (GSA) may function as a procurement
agent to obtain goods and services for Federal agencies other than
FEMA. In these cases, GSA arrangements are independent of FEMA
and all obligations incurred for goods and services for other Federal
agencies will be billed directly to the ordering agency. Other
Federal agencies should request reimbursement from FEMA only after
receipt of a bill.
- Other Federal agencies receiving reimbursement from FEMA for goods
and services furnished under the provisions of the Stafford Act are
to record such funds to the appropriation used to cover the expenditure.
- Each ESF primary agency, in conjunction with its support agencies,
should advise the FCO/DRM of the amount and distribution of funding
required in support of the ESF.
- Each ESF primary agency is responsible for tasking support agencies
by completing a subtasking document that describes the work to be
performed, estimates date of completion, and establishes a funding
limitation. The ESF primary agency is responsible for monitoring
the work progress of a subtasked support agency and approving the
request for reimbursement submitted by the support agency, through
the primary agency, to FEMA.
- Each ESF primary agency should review all requests for reimbursement
for goods and services from subtasked agencies. The ESF primary
agency Project/Program Administrator will certify to FEMA that the
expenditures claimed have been reviewed and are relevant to the mission
assigned, and that costs are reasonable and supported by documentation.
- Each Federal agency involved is responsible for:
- Maintaining documentation to support requests for reimbursement;
- Notifying FEMA when a task is completed;
- Submitting partial or final reimbursement requests within 90
days of completing a task. Final bills should be marked
- Providing monthly status reports to FEMA;
- Identifying a staff-level point of contact for financial coordination
with the Office of Financial Management/Disaster Finance Center
(OFM/DFC), and identifying a headquarters-level point of contact
for billing and reimbursement issues that cannot be resolved at
the staff level; and
- Applying proper financial principles, policies, regulations,
and management and internal controls to ensure full accountability
for the expenditure of DRF funds.
- Certifying Officer
A certifying officer is an individual designated in writing with responsibility
and authority to verify that payments are legal, proper, and credible.
A certifying officer is accountable for and may be required to personally
reimburse the Government for any illegal or otherwise improper payment
made because of his or her inaccurate certification to a disbursing officer.
In accordance with 31 U.S.C. 3528, the ESF primary agency, in consultation
with its support agencies’ Project/Program Administrators, will be held
accountable for the computations and supporting records for reimbursement
requests for goods and services performed under a mission assignment issued
by FEMA. Any illegal, improper, or incorrect reimbursement resulting
from a false, inaccurate, or misleading certification will be resolved
in accordance with guidance from GAO.
- Concept of Operations
- Disaster Field Office
Upon issuance of a disaster declaration, a Comptroller will be deployed
to the site to immediately begin overseeing policies and procedures for
financial management and internal controls. The operations and functions
in the Comptroller’s Office will include:
- The Comptroller who is accountable to the CFO for financial management
and reporting of DRF activities.
- The Finance Branch Chief/Deputy Comptroller who will report to
the Comptroller and oversee the Finance Office. Duties include
supervising the Comptroller’s staff, providing the Comptroller with
financial reports, ensuring the timely processing of funding requests,
establishing and maintaining a system to accurately track and monitor
financial documents, and ensuring adherence to FEMA and other Federal
financial policies, procedures, and regulations.
- The Funds Control Group which will process funding requests (Requests
for Allocation) on a timely basis; monitor commitments, obligations,
and expenditures; track funds; monitor program funding levels; identify
trends in commitments and obligations; report funding activity; and
inform program points of contact on the status of funding levels.
The Group will notify program managers when funding increases are
necessary and coordinate the increase with OFM.
- The Mission Assignment Group which will coordinate MAs, process
Requests for Federal Assistance (RFAs), identify costs associated
with direct Federal assistance, obtain approvals, and track and process
financial documentation required for monitoring expenditures, including
the tracking of funds at object and sub-object code levels.
The MA Group also will be responsible for providing pertinent financial
documentation and information to the OFM/DFC to allow for timely reimbursement
of invoices and the coordination of State cost-share billings.
- The Travel Group which will prepare travel vouchers using the Travel
Manager System, perform quality assurance reviews, and transmit travel
information to the OFM/DFC.
- The Acquisition Group which will be responsible for both Disaster
Contracting and Disaster Grants Management. Contracting responsibilities
include the full range of pre-award and award functions in support
of Regional Contracting Officers. Grants management responsibilities
include establishing consistent practices and providing guidance with
regard to grants management.
- Emergency Support Team
The designated Finance Branch Chief is the CFO’s representative to the
Emergency Support Team (EST) and serves as the liaison between the EST
and FEMA’s Office of Financial Management. The Finance Branch Chief
provides the EST Director with the necessary expertise and authority essential
for effective fiscal management of expenditures from the DRF during initial
disaster response activities.
- Disaster Finance Center
The OFM/DFC, located in Berryville, VA, will:
- Process all DRF payments;
- Serve as the point of contact for inquiries relating to bill processing
- Receive and review bills prior to processing payments to ensure
that proper documentation supports the expenditures claimed;
- Initiate chargebacks to FEMA’s account for On-Line Payments and
Collections (OPAC) system payments that are not supported with documentation;
- Perform periodic reviews of open obligations to ensure accuracy
- Provide financial management reports on DRF activities;
- Track emergency aid (identified on the RFA) and bill the State cost-share
- Track and initiate closeout procedures for each mission assignment.
- Reimbursable Budget Authority
- FRP agencies may submit to OMB an annual estimate of the amount
of reimbursable budget authority required to carry out their responsibilities
under the Stafford Act. The Stafford Act authorizes reimbursement
for the delivery of interagency work or services to provide disaster
assistance. Eligible expenses incurred in the execution of mission
assignments issued under the authority of the Stafford Act should
be charged to the other Federal agency’s reimbursable account.
Agencies will request reimbursement from FEMA.
- When FEMA issues an MA to provide goods and services in support
of Federal, State, and local assistance efforts, it has incurred an
obligation. As work is completed, agencies should request reimbursement
for goods and services rendered.
- An interagency agreement is the funding mechanism used between
agencies to provide goods and services on a reimbursable basis.
Under the Stafford Act, the interagency agreement is referred to as
a mission assignment and is executed using an obligating document
called a Request for Federal Assistance. MAs are similar to
interagency agreements, except they are exempt from the Economy Act
and are governed by the Stafford Act.
- FEMA-State Agreement
Federal funding to a State will be authorized under the individual FEMA-State
Agreement and passed to the State by electronic funds transfer through
the Payments Management System (PMS) operated by the Department of Health
and Human Services (HHS). After FEMA enters the authorized amount
in the HHS PMS, the recipient State requests the funds transfer via computer
communications to HHS. This FEMA payment process is commonly referred
to as “SmartLink” and is administered by OFM.
- Cost Projections for Funding
The purpose of cost projections is to strengthen financial management
of the DRF and determine funding requirements. The projections do
not represent a request for budget authority for the respective agencies.
- After initial response operations begin, FEMA organizations and
ESF primary agencies, in consultation with support agencies, will
estimate their total funding requirements for the duration of disaster
- The process of developing these projections should begin with the
lowest operational level (i.e., FEMA program/administrative staff,
ESF agencies in the field) and build upward. Agency officials
operating closely with both State officials and the FCO/DRM will have
the best insight into the demands for Federal assistance. Cost
projections for the field will be forwarded to the FEMA CFO, where
headquarters-level resource requirements may be added. Any unresolved
issues regarding resource estimates will be presented to the CDRG
for discussion and recommendations.
- Cost projections for funding of disaster operations in the field
must be developed by State (for a multi-State disaster), by ESF, by
agency, and by major object class, if known (as described in OMB Circular
A-11, Preparation and Submission of Budget Estimates (Part 1)).
- Financial Controls, Guidance,
Timely financial support for response activities is crucial in saving
lives and protecting property. Expeditious means will be employed
to provide financial management support to achieve operational objectives.
Agencies are responsible for developing and maintaining a cost-effective
system of management controls to ensure that Government activities are
managed effectively, efficiently, economically, and with integrity in
order to prevent fraud, waste, and abuse.
- Management Controls and Automated
- When entrusted with or statutorily made responsible for public
funds, Government employees are, in effect, trustees for the taxpayers.
These “accountable officers” include authorized certifying officers,
civilian and military disbursing officers, collection officers, and
other employees who by virtue of their employment are responsible
for or have custody of Government funds. These officials are
personally liable for the loss or improper payment of the funds for
which they are accountable. They will ensure that all bills
are properly documented when recommending approval/disapproval of
expenditures from the DRF.
- Each ESF primary agency is responsible for establishing effective
administrative control of funds and segregation of duties for proper
management controls. A responsible official of each agency should
be designated as the Project/Program Administrator to ensure that
actions taken and costs incurred are consistent with the mission assignments
issued by FEMA. These same officials validate requests to FEMA
for reimbursement of eligible expenditures.
- Special care must be taken throughout the disaster operations to
maintain logs, formal records, and file copies of all expenditures
from the DRF to provide accountability and justification for reimbursement.
- Accountable officials must rely on the adequacy of automated systems,
controls, and personnel who process transactions as detailed in the
Federal Managers’ Financial Integrity Act of 1982 (31 U.S.C. 3512(c))
for recurring assessment by agency management of the adequacy of accounting
systems and management controls. Standards for internal controls
and accounting systems are contained in Title 2 of GAO’s Policy and
Procedures Manual and OMB Circulars A-123 (Management Accountability
and Control) and A-127 (Financial Management Systems).
- Financial Organization
at FEMA Headquarters
- The CFO will provide financial management support to the field.
When the EST is activated to support a disaster, the CFO will appoint
a representative to serve on the EST.
- The CFO will serve as the financial point of contact for the Chairman
of the CDRG, providing advice on financial management relating to
- Financial Organization
in the Field
- The CFO’s office provides financial management support to the field.
- As the CFO’s on-site representative at the DFO, the Comptroller
will provide the FCO the necessary expertise and authority essential
for effective fiscal management and will provide financial policy
guidance to primary and support agencies at the DFO.
- FEMA personnel rostered for financial positions on the Emergency
Response Team are activated and deployed to the DFO to support financial
- Federal agencies performing work under the Stafford Act must be
prepared to process financial transactions in support of their own
operations. Whether other Federal agency financial transactions
are processed at the DFO or another location, the agency should designate
a financial liaison to the DFO. The liaison should be a financial
management professional or someone knowledgeable of the agency’s financial
operations. A financial liaison will ensure expeditious dissemination
of financial guidance and information.
- Reimbursement of Federal Agencies
Under the statutory authority of the Stafford Act, mission assignments
to other Federal agencies provide the authority to perform work, provide
services, and acquire materials, with a funding limitation, on a reimbursable
basis. Agencies can request reimbursement for eligible expenditures
from FEMA. All requests for reimbursement must contain adequate
documentation to support expenditures being reimbursed. All requests for
reimbursement will be processed by the OFM/DFC.
- Mission Assignments
After the occurrence of any event that may result in a declared major
disaster or emergency requiring Federal assistance, FEMA may selectively
task some or all of the ESFs of the FRP. When an ESF is tasked to
do work, a mission assignment is issued to the primary agency with a funding
limitation and the requirements for the task(s) to be performed.
FEMA also may task agencies directly for work outside the scope of the
- MAs are work orders to other Federal agencies directing performance
of specified tasks. Pre-declaration authority for MAs at Headquarters
resides with the FEMA Director and the Associate Director, Response
and Recovery Directorate, and in the regions with the Regional Director.
Upon activation, MA authority may be delegated to the EST and Regional
Operations Center Director. Upon declaration, the RD appoints
a DRM, usually the FCO. The vehicle used to obligate funds for
disaster relief to other Federal agencies for authorized expenditures
is the Request for Federal Assistance.
- Separate MAs should be issued for the three basic forms of emergency
aid, i.e., direct Federal assistance, Federal operations support,
and technical assistance. To allow for the proper accounting
requirements associated with the cost-share program, the RFA should
be marked with the appropriate form of emergency aid, the date and
time of receipt of request, and should designate the percentage of
State cost-share. Federal agencies should break down the
charges indicating the specific county(ies) where the work was actually
performed. No county breakout is needed if a cost-share waiver
has been extended stipulating 100 percent Federal funding for all
the affected counties. The FEMA Project Officer will notify
agencies if the county breakout is required.
- ESF primary agencies may subtask support agencies as necessary
to accomplish these tasks. The primary agency will alert its
support agencies that their assistance may be required. If a
primary agency decides that the services of a support agency are needed
in accordance with the requirements of the Stafford Act, the primary
agency issues a subtasking document with a funding limitation to the
- Federal agencies may provide disaster assistance under the provisions
of an MA. However, as a State becomes capable of resuming its
own disaster operation responsibilities, MAs may be terminated and
the work continued by the State. The State may file a claim
- Agencies tasked by FEMA will submit monthly progress reports to
FEMA, to include cost data when an MA takes more than 60 days to complete.
The status report will include the status of the work being performed,
status of the MA obligation amount, total obligations against that
amount, projected expenditures, and the anticipated/actual completion
date. Agencies should submit the last bill, marked “Final,”
no later than 90 days after completion of the MA.
- The Project Officer will monitor the work in coordination with
the tasked agency. FEMA may determine to discontinue the MA
at any time by written notification to the tasked agency, specifying
a termination date and requesting a final billing, accompanied by
an MA transmittal form marked “Final.”
- FEMA will reimburse Federal agencies for eligible costs associated
with providing assistance under an MA, and will collect the State
cost-share portion of the costs when applicable. Payments to
vendors by other Federal agencies should be made to comply with the
Prompt Payment Act. Interest penalty payments are the responsibility
of the other Federal agency and only will be reimbursed when caused
- Expenditures Eligible for Reimbursement
- Policies and procedures for reimbursement of other Federal agencies
are described in FEMA regulations 44 CFR 206, subpart A, section 206.8.
Paragraph C of this section specifically states which costs are eligible
for reimbursement. The Associate Director, Response and Recovery,
or RD may approve the reimbursement of costs that are contained in
- In accordance with 44 CFR 206, subpart A, section 206.8, paragraph
C, regular labor for permanent Federal agency personnel and overhead
costs are not eligible for reimbursement, except when the costs incurred
would normally be paid from a trust, revolving, or other fund.
- Agencies that qualify and may be seeking reimbursement for
overhead must submit certified annual overhead rate proposals
to the OFM/DFC for approval prior to requesting reimbursement.
OMB Circular No. A-87, Cost Principles for State, Local, and Indian
Tribal Governments, will be used as a guideline for these proposals.
- The Financial Manager of the agency requesting reimbursement
of either regular labor of permanent Federal agency personnel
or overhead costs must provide written certification with the
bill, stating that costs would normally be paid from a trust,
revolving, or other fund.
- Cost of Federal assistance provided by agencies performing
work pursuant to disaster assistance authorities independent of
the Stafford Act are not eligible for reimbursement.
- Methods of Reimbursement
The preferred methods for reimbursing Federal agencies are Treasury’s
OPAC system and electronic funds transfer.
- Reimbursement for Property
Agencies providing support under the authority of the Stafford Act will
account for personal property in accordance with the requirements contained
in the Logistics Management Support Annex to the FRP.
Management controls for the procurement of personal property should provide
reasonable assurance that:
- Obligations and costs are in compliance with applicable laws;
- Funds, property, and other assets are safeguarded against fraud,
waste, loss, or unauthorized use; and
- Expenditures in support of agency operations are properly authorized
and recorded in order to maintain accountability over the assets.
- Reimbursement Requests and
- To ensure fiscal accountability and improve the accuracy of the
DRF, agencies may submit bills on a monthly basis regardless of the
billing amount. Agencies may submit a series of partial bills
or one final bill; however, agencies should submit a final bill no
later than 90 days after completion of the mission assignment, or
upon written notification from FEMA that the MA is terminated.
If no further requests for reimbursement are forthcoming, the agency
must submit a letter stating such.
- Separate reimbursement requests are required for each individual
MA. Requests for reimbursement for amendments to the original
MA may be consolidated since they relate directly to the initial tasking.
Agencies may use computer-generated spreadsheets if all required data
elements are incorporated in the spreadsheet. Agencies should
submit proposed spreadsheets to the OFM/DFC and receive prior approval
for use as a reimbursement document.
- Requests for reimbursement must identify the disaster and MA number
and break down charges by major object class. Agencies may be
asked to provide invoices, receiving reports, timesheets, travel vouchers,
and contracts to support labor costs, overtime, equipment, and similar
charges. If regular time and overtime labor are billed, they
should be identified separately on the invoice, by either object class
- Requests for reimbursement for the three forms of emergency aid
(direct Federal assistance, Federal operations support, and technical
assistance) are to be separated and reported by costs. Federal
agencies should indicate date, time, and address (county) where work
was performed in order for FEMA to accurately bill the States for
their cost-share portion.
- Requests for reimbursement will be submitted by the ESF primary
agency. The ESF primary agencies will receive and review requests
for reimbursement from all sub-tasked agencies. ESF primary
agency program officials will ensure that bills are properly documented
and recommend approval/disapproval according to whether the activity
was properly authorized, goods were received, and services were provided.
Approval is assurance that the expenditures claimed have been reviewed
and are relevant to the MA, that the costs are reasonable and supported
by records maintained by the respective agencies, and that the primary
agency agrees that FEMA should make payment to the support agency
from the original obligation to the primary agency.
- ESF primary agencies will return all disapproved requests for reimbursement
with supporting documentation to the subtasked agency. Reasons
for return will be noted on or attached to the reimbursement request.
Primary agencies will forward all approved requests for reimbursement
with supporting documentation to the OFM/DFC for payment and notify
the subtasked agency of the disposition. The mailing address
for the OFM/DFC is:
Office of Financial Management
Disaster Finance Center
P.O. Box 800
Berryville, VA 22611
Attention: Mission Assignments
For FedEx delivery the address is:
19844 Blue Ridge Mountain Road
Bluemont, VA 22012
Attention: Mission Assignments
- Organizations that do not fall under an ESF or that have been tasked
directly by FEMA will bill FEMA directly.
- All goods and services ordered by GSA for other Federal agencies,
regardless of whether agencies are executing FEMA-issued MAs, will
be billed to the ordering agencies. GSA will use the ordering
Federal agency’s fund citation and billing address to process procurements.
The other Federal agency will pay its vendors and subsequently request
reimbursement from FEMA for costs incurred under the MA. All
goods and services ordered by GSA on FEMA’s behalf will be billed
to FEMA directly via OPAC, with reference to the associated disaster
and obligation reference numbers.
- The OFM/DFC will perform a financial review of the request for
reimbursement and supporting documentation and forward to the Mission
Assignment Coordinator (MAC) appointed for the particular disaster.
The MAC will review the request for reimbursement with the designated
Project Officer. Their comments will then be forwarded to the
Federal Approving Official for final review and comment. All
requests for reimbursement will be returned to the OFM/DFC with program
signatures and comments. A chargeback will be initiated for
disapproved OPAC costs and charges.
- All MAs still open 1 year from the date of the disaster declaration
will be reviewed by FEMA’s financial and program staff. The
FCO/DRM will determine if the MA is still valid and the best source
for accomplishing the work. Agencies will be required to identify:
- MAs that should be closed and submit a final bill if necessary;
- MAs that should remain open, with revised completion dates,
a description of remaining work to be completed, and the required
funding to complete the work.
- The OFM/DFC will deobligate the remaining obligated fund balance
within 1 year from the date of the disaster declaration when status
is not provided by the ESFs or when the FCO/DRM determines that the
MA is no longer required. If it is later determined that the
need for an MA exists, a new MA will have to be requested and approved
by the FCO/DRM.
- All documents supporting reimbursements received from MAs will
be retained for 6 years and 3 months after final payment, in accordance
with National Archives and Records Administration financial records
- Resolution of Reimbursement Disputes
- A disputed request for reimbursement, whether a dispute between
FEMA and an ESF primary agency or between an ESF and a support agency,
will be forwarded to FEMA’s CFO for resolution.
- Agencies will send disputed bills for goods and services together
with all applicable documents and reports to the OFM/DFC.
- The OFM/DFC will prepare an administrative report and forward the
disputed bill to the CFO. The CFO may request input from the
program office before forwarding the request to the FEMA Office of
General Counsel, or other independent office, for resolution.
The FEMA program office or Office of Financial Management may request FEMA’s
OIG to conduct an audit of mission assignments. FEMA’s OIG will recommend
audits of MAs to the OIGs of other Federal agencies and will be available
to perform audits at their request. Audits will focus on MAs that present
the greatest risk of fraud, waste, or abuse. Agencies should be able
to provide supporting documentation verifying that billed expenses were actually
incurred in performing the MA. Agencies also will maintain source documentation
that adequately supports all charges billed to FEMA.
- Applicable Financial Management
Standard financial management policies and regulations are available in each
Federal agency and should be used in responding to major disasters.
General authorities and guidance on select financial operations include:
- Federal Emergency Management
The Stafford Act is the basic authority for presidentially declared major
disasters and emergencies. Regulations guiding implementation of
the Stafford Act are contained in 44 CFR 206.
- General Accounting Office
The GAO Policies and Procedures Manual for Guidance of Federal Agencies
is a codification of material previously issued as General Regulations,
Accounting Systems Memorandums, Accounting Principles Memorandums, Circular
Letters, Bulletins, and other regulations. The provisions of this
manual are applicable to all Federal agencies.
- Department of the Treasury
The Treasury Financial Manual for Guidance to Departments and Agencies
(Treasury Financial Manual) is the official publication in which the Department
of the Treasury issues codified instructions for the areas of Accounting
Forms (Part 1); Central Accounting and Reporting (Part 2); Payroll Deductions,
Withholdings (Part 3); Disbursing (Part 4); Deposits (Part 5); and Other
Fiscal Matters (Part 6).
- General Services Administration
- The Federal Travel Regulations, published by GSA, are applicable
to all Federal agencies for determining per diem rates and eligible
- The Federal Property Management Regulations include the policies
and guidelines relating to property management and the utilization
and disposal of property in all executive agencies (41 CFR 101).
- The Federal Acquisition Regulation (FAR) sets forth the requirements
for procuring supplies and services from governmental, private, and
nonprofit sources. The policies in the FAR are followed by all
Federal agencies. Although each agency has its own internal
supplement to the FAR, it cannot change the basic policies of the
FAR (48 CFR) unless exempted by law.
- Office of Management and Budget
OMB Circulars and Bulletins. Particular attention should be directed
to requirements specified in Circular A-11, Preparation and Submission
of Budget Estimates (Part 1); Circular A-34, Budget Execution; and Circular
A-73, Audit of Federal Operations and Programs.
- Other Federal Agencies
Federal agencies should use their respective financial manuals, directives,