PF 2026-12 Revision of DOE Financial Management Handbook, Chapter 12 DOE Internal Reimbursable Transactions

DATE: December 11, 2025

TO: HCAs/Procurement Directors/Contracting Officers

FROM: Director, Contract and Financial Assistance Policy Division, Office of Policy, Office of Acquisition Management

SUMMARY: This Policy Flash provides notice of the revised DOE Financial Management Handbook (https://www.energy.gov/cfo/financial-management-handbook), Chapter 12 DOE Internal Reimbursable Transactions, issued by the Office of the Chief Financial Officer, which describes the requirements for reimbursable transactions between DOE contractors, contractor reimbursements to DOE Federal entities, and reimbursable transactions between DOE Federal entities, including the Power Marketing Administrations and the Federal Energy Regulatory Commission.

Of particular interest to DOE’s acquisition workforce are the procedures described in section II, Reimbursable Work Between DOE Contractors, including II.A., which deals with “Inter-Contractor Work” – that is, work between DOE integrated contractors, and II.B., which describes requirements for non-integrated contractor reimbursements to DOE Laboratories. Specific attention should be paid to subsections II.A.4 and II.A.5, which describe the Contracting Officer approval requirements for Inter-Contractor Work for the requesting and the performing contractor, respectively, and Attachment 12-1, which describes the documentation requirements for Inter-Contractor Work transactions.

Questions concerning this policy flash or the DOE Financial Management Handbook should be directed to the Office of Financial and Audit Management at cfo_financial_direction@hq.doe.gov.

Questions may also be directed to the Contract and Financial Assistance Policy Division at DOE_oapmpolicy@hq.doe.gov, and for NNSA, the Acquisition Policy and Oversight Division, Policy & Oversight Branch (NA-PAS-111), at (505) 845-5639.