THE UNITED STATES OF AMERICA 1775
Headquarters
Department of the Army
Washington, DC
17 November 2023

*Army Regulation 37-47

Effective 17 November 2023

Financial Administration

Official Representation Funds of the Secretary of the Army

By Order of the Secretary of the Army:

RANDY A. GEORGE

General, United States Army

Chief of Staff

MARK F. AVERILL

Administrative Assistant to the

Secretary of the Army

History. This publication is a mandated revision. The portions affected by this mandated revision are listed in the summary of change.

Authorities. This section contains no entries.

Applicability. This regulation applies to the Regular Army, the Army National Guard/Army National Guard of the United States, and the U.S. Army Reserve, unless otherwise stated.

Proponent and exception authority. The proponent of this regulation is the Administrative Assistant to the Secretary of the Army. The proponent has the authority to approve exceptions or waivers to this regulation that are consistent with controlling law and regulations. The proponent may delegate this approval authority, in writing, to a division chief within the proponent agency or its direct reporting unit or field operating agency, in the grade of colonel or the civilian equivalent. Activities may request a waiver to this regulation by providing justification that includes a full analysis of the expected benefits and must include formal review by the activity's senior legal officer. All waiver requests will be endorsed by the commander or senior leader of the requesting activity and forwarded through their higher headquarters to the policy proponent. Refer to AR 25-30 for specific requirements.

Army internal control process. This regulation contains internal control provisions in accordance with AR 11-2 and identifies key internal controls that must be evaluated (see appendix B).

Suggested improvements. Users are invited to send comments and suggested improvements on DA FormDA FormDepartment of the Army form 2028 (Recommended Changes to Publications and Blank Forms) directly to the Office of the Administrative Assistant to the Secretary of the Army at usarmy.pentagon.hqda-oaa.mbx.casa@army.mil.

Distribution. This regulation is available in electronic media only and is intended for the Regular Army, the Army National Guard/Army National Guard of the United States, and the U.S. Army Reserve.

*This regulation supersedes AR 37-47, dated 14 October 2020.

AR 37-47 • 17 November 2023

UNCLASSIFIED

Accompanying guest A spouse, family member, or other person whose role is to accompany or escort a member of the official party.

Approving official ORF expenditures based on purpose, time, and amount. This authority may be delegated to officials not lower than members of the SESSESSenior executive service or GOs, as appropriate. This authority may not be further delegated. who has responsibility for one or more Government card cardholders and for certifying payment.

Authorizing official (or officer) An individual who approves a transaction and verifies and validates that the funds cited on a commitment or obligation document are accurate and available.

Certifying official An individual designated to attest to the correctness of statements, facts, accounts, and amounts appear- ing on a voucher or other documents. A certifying official is pecuniarily liable for payments in accordance with 31 USCUSCUnited States Code 3528.

Defense contractor Any individual, firm, corporation, partnership, association, or other legal non-Federal entity that enters into a contract directly with DoD or a DoD component to provide services, supplies, or both, including con- struction. Subcontractors are excluded unless they are separate legal non-Federal entities that contract directly with DoD or a DoD component in their own names. Foreign governments or representatives of foreign governments that are engaged in selling to DoD or a DoD component are defense contractors when acting in that context.

Departmental accountable official An individual responsible for providing to a certifying official information, data, or services that the certify- ing official directly relies upon during the certification of vouchers for payment. A departmental accounta- ble official is pecuniarily liable for incorrect payments resulting from their negligent actions in accordance with 10 USCUSCUnited States Code 2773a.

Designated official A DA official or commander, not lower than a member of the SESSESSenior executive service or GO, issued written authority from the ASA (FM&C)ASA (FM&C)Assistant Secretary of the Army for Financial Management and Comptroller to expend ORF and funding authorization documents containing both operation and mainte- nance budget authority and limitation .0012.

Funds certifying official An individual responsible for the proper assignment of funding on a commitment or obligation document before the obligation is incurred.

Gift An item presented to honor or otherwise recognize an individual or organization or that is exchanged with authorized guests and non-DoD hosts during official ORF events and visits.

Host A DoD military member or civilian employee authorized, in writing, by the ORF designated official or ap- proving official to host ORF events, extend official courtesies, and present gifts and mementos funded by ORF.

Internal controls The manner in which financial, manpower, and property resources are to be controlled and safeguarded by regular authorization, approval, documentation, recording, reconciling, reporting, and related account- ing processes.

Inviting official A DoD military member or civilian employee authorized to extend invitations to ORF events.

Memento A gift presented or received with the intent and purpose to remind the recipient of somebody or some- thing. These items generally have little intrinsic value, such as coins, paperweights, lapel pins, and plaques.

Official authorized guest party or visiting party The individuals described in paragraph 2 – 2 who are authorized to have costs associated with official courtesies (such as food, beverages, and gifts) paid with ORF. Costs incurred by other non-DoD person- nel who attend an ORF event are personal expenses. Also see self-paying guest.

Official Department of Defense party The individuals described in paragraph 2 – 3 who are authorized to have costs associated with official courtesies (such as food and beverages) paid with ORF. Costs incurred by other DoD personnel who at- tend an ORF event are personal expenses. Also see self-paying guest.

Official party The combined total members in the official authorized guest or visiting party and official DoD party.

Pecuniary liability The personal financial liability for fiscal irregularities of disbursing and certifying officials and departmental accountable officials as an incentive to guard against errors and theft by others and also to protect the Government against errors and dishonesty by the officers themselves.

Self–paying guest A DoD or non-DoD person who uses personal monies to pay a pro rata share of the costs for their partici- pation in an ORF event.