What costs should be included in MHA reporting? If contractors are performing MHA functions, should we include the cost?
• Answer: DoD Components are to report payroll and non-labor costs directly related to the headquarters mission. If contractors are performing MHA functions in direct support of the MHA mission in lieu of a DoD civilian or member of the armed forces, the cost should be included in the operating cost of supporting that headquarters mission. The PB-22 Budget Exhibit requires the following information: • Total obligations (TOA) should be limited to costs directly in support of management headquarters and not include operational elements of expense for programs centrally funded or managed in the headquarters but executed elsewhere in the Department. • Non-labor costs not directly related to the Headquarters mission are not to be reported. • Funds will be identified as direct or reimbursable. • Revolving funds will be reflected in the same fashion as appropriated funds. • Manpower and operating cost by combatant and non-combatant headquarters will be reported separately. • Secretaries of Mi
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