text: Chapter 2
  HOST NATION SUPPORT REIMBURSEMENT PROCEDURES
  2-212. Once the host nation support (HNS) agreement is established, the battalion or brigade logistics
  staff officer (S-4)/assistant chief of staff, logistics (G-4)/ logistics directorate of a joint staff (J-4) provides a
  detailed statement of requirements to the HN and begins the negotiations for logistic support. The use of
  OMA funds are normally used to support HN requirements. Specific procedures for cost capturing and
  billing must be negotiated with the HN and the United States. This will prevent locally negotiated
  agreements that may not be legal or authorized. The financial manager must submit the SF 1080 to DFAS
  with sufficient detailed documentation and a certified CONOPs cost report to support the request for
  reimbursement.
  FOREIGN NATION SUPPORT REIMBURSEMENT PROCEDURES
  2-213. Financial managers must advice commanders of the importance of dealing with foreign authorities
  during the reimbursement of funds. Each instance must be review carefully and discuss with legal experts
  during the fiscal triad process to corroborate the authenticity and legality of the claims.
  CIRCUMSTANCES FOR SUPPORT
  2-214. Foreign nation support (FNS) is support provided to foreign forces from countries other than the
  country in which the contingency operation is occurring. This support is generally provided under one of
  three circumstances:
  * Support can be provided under the existing rules of a parent organization controlling the
  operation (for example, NATO, or the UN). Billing procedures under these circumstances should
  follow standing agreements for support. See chapter 2, Section IV for a detailed discussion of
  several legal authorities for reimbursement.
  * Support may be provided if the United States and the supported country have a bilateral
  agreement in place prior to the operation. The United States has many of these cooperative
  agreements with allies. The financial manager must consult with the legal advisor for a copy of
  any existing bilateral agreements and follow the procedures outlined in the agreement for
  reimbursement.
  * Support can be provided based upon an agreement negotiated expressly for the operation. Any
  negotiated agreement for support should include billing and reimbursement instructions.
  BILLING
  2-215. Bills prepared for support during a UN or NATO operation should follow procedures established
  by those organizations. Bills prepared for either standing or negotiated bilateral support agreements should
  be processed as set out in the agreement. The financial manager must send these bills as required through
  Service funding channels.
  ASSISTANCE IN KIND
  2-216. AIK operations, which deal directly with the governments of eligible countries, provide material
  and services for a NGO logistic exchange of materials and services of equal value. These items are
  accountable as future reimbursements to the country that initially provides them on a gratis basis. Costs for
  these items have a current value that is captured as future reimbursements. The JTF financial manager
  develops and implements procedures, in coordination with sustainment elements, to track the value of
  support provided to ensure an equal exchange of valued materials and services throughout the operation.
  Particular care must be taken in accounting for these authorized exchanges due to the political sensitivity
  inherent in multinational operations. Ideally, these in kind reimbursements should derive no monetary gain
  and should provide mutual benefit and equity between the participating countries.