The following materials provide guidance on the obligation and funding requirements. For example, severable services must be funded by an appropriation current at the time the services are performed, whereas nonseverable services must be fully funded by an appropriation current at the time the contract is awarded.
Acquisition Funding – Terminology and Requirements (with citations) (without citations)
OCFO Decision Memo 12-02: Funding for R&D and Technology Development Contracts
Bona Fide Need Decision Matrix
Economy Act Deobligation Requirements
Nonavailability of Funds Level at Centers
HQ Procurement Library
GAO's Redbook, Chapter 5.B., "The Bona Fide Needs Rule"
It is often more difficult or time consuming to determine how to appropriately fund acquisitions when an appropriation is expiring but the need will extend into the next fiscal year. For that reason, the Agency also has guidance to help personnel in making funding decisions when using an expiring appropriation. Although some of this guidance was originally developed for Cross-Agency Support, the principles are applicable to any expiring appropriation.
Funding Common Cross-Agency Support Acquisitions
System Availability and Funds Distribution Actions for Fiscal Year Startup of NASA's Cross-Agency Support (CAS) Appropriation (Excel Template)
Travel - Detailed Procedures for Using Expiring Appropriations to Fund Travel
Special Note: Although the reference documents provide general guidance on the acquisition funding requirements and application of the Bona Fide Needs Rule, you should still review your specific circumstances with local procurement, finance, and legal specialists. GAO has repeatedly emphasized that what constitutes a bona fide need of a particular fiscal year depends largely on the facts and circumstances of each particular case.