scope:

Purpose

This chapter provides the financial policy for sale of special or technical services to both state and local governments, as authorized by Title 31 United States Code section 6505 and further delineated in OMB Circular No. A-97, "Rules and Regulations Permitting Federal Agencies to Provide Specialized or Technical Services to State and Local Units of Government under Title III of the Intergovernmental Cooperation Act of 1968." The chapter provides guidance on the amounts that shall be recouped when the DoD Components perform special or technical services for either state or local governments. This chapter does not provide legal authority to sell to state or local governments. Specific legal authority must be identified to make such sales. This guidance supplements the standards for financial accounting for receivables, and budgetary accounting for reimbursements, discussed respectively in Volume 4, Chapter 3 and Volume 3, Chapter 15.