PGI 204.202-74: Traceability of Appropriations

(a) Scope. This PGI section provides the policies and procedures for associating line item numbers to funding appropriations.

(b) Requirements for traceability from the purchase request. Every purchase request must be recorded on the resulting contract action to establish unique traceability to requirements and funding (see DFARS 204.202-74).

(1) Purchase request numbers and purchase request line item numbers must be identified in the contract.

(2) All purchase request numbers and purchase request line item numbers must be included on the corresponding contract line or subline items in section B of the Schedule, or its equivalent.

(3) If only one purchase request applies to the contract action, that purchase request number may be shown on the contract form in the appropriate field (e.g. block 4 of SF 26 or block 1 of the SF 1449).

(4) If more than one purchase request is on a contract award, the purchase request number field in Section A or its equivalent section of the contract must read “See Schedule”.

(5) If the purchase request includes a Commitment Identification Number (CIN) field to provide traceability in addition to the purchase request line item number, ensure each CIN is placed on the corresponding line item number on the contract.

(6) If the purchase request originates from a requisition (e.g. MILSTRIP or FEDSTRIP) or a Military Interdepartmental Purchase Request (DD 448), include the document identifier and the purchase request information in (a), if applicable, on each line item on the contract.

(7) If a contract action was not initiated via a purchase request (e.g. issuance of a Basic Ordering Agreement or a modification that does not obligate funds) then the purchase request information in (a) may be blank.

(c) Procedures.

(1) Establishing the contract ACRN.

(i) The contracting office issuing the contract or order is responsible for assigning ACRNs.

(ii) Do not assign–

(A) An ACRN to more than one accounting classification citation; or,

(B) More than one ACRN to one accounting classification citation.

(2) The contract must include the accounting classification citation and ACRN as follows:

(i) In the accounting and appropriations data block in section A or its equivalent section of the contract if space allows or in section G, Contract Administration Data (or its equivalent)–

(A) The ACRN must be shown as a detached prefix to the accounting classification citation,

(B) Unless the accounting classification citation is only present for the transportation officer to cite on Government bills of lading.

(ii) ACRNs must be shown in the supplies/services column near the item description in Section B or equivalent (see PGI 204.202-75).