P Detail

LRP - BEA 6.0 (03/13/2009)

Alphabetic BPM Process (OV-6c) - LRP Traceability Report

P (from Populate...):

Populate Asset Data Elements

BEP: MV RPA
Description
- The Populate Asset Data Elements process assigns asset information to data elements fields.

Linked constraints

USC Title 10

USC Title 10 - Armed Forces (This Title has undergone significant change)

```
	Subtitle A - General Military Law
```

		PART I - ORGANIZATION AND GENERAL MILITARY POWERS

			CHAPTER 4-OFFICE OF THE SECRETARY OF DEFENSE

USC Title 31

```
USC Title 31 - Money and Finance
```
```
	SUBTITLE II-THE BUDGET PROCESS
```
```
		CHAPTER 13--APPROPRIATIONS
```
```
			SUBCHAPTER I--General
```
```
	SUBTITLE III-FINANCIAL MANAGEMENT
```
```
		CHAPTER 35--ACCOUNTING AND COLLECTION
```

			SUBCHAPTER II--ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION

			SUBCHAPTER III--AUDITING AND SETTLING ACCOUNTS

```
		CHAPTER 37--CLAIMS
```

			SUBCHAPTER II--CLAIMS OF THE UNITED STATES GOVERNMENT

```
		CHAPTER 39-PROMPT PAYMENT
```

	SUBTITLE V--GENERAL ASSISTANCE ADMINISTRATION

		CHAPTER 65--INTERGOVERNMENTAL COOPERATION

USC Title 32

```
USC Title 32 - National Guard
```

	CHAPTER 7 - SERVICE, SUPPLY, AND PROCUREMENT

		Sec. 710. Accountability for property issued to the National Guard.

USC Title 37

USC Title 37 - Pay and Allowances of the Uniformed Services 01/22/02

```
	CHAPTER 7 - ALLOWANCES
```
```
		Sec. 403. Basic allowance for housing
```

USC Title 40

USC Title 40 - Public Buildings, Property, and Works

	CHAPTER 10 - MANAGEMENT AND DISPOSAL OF GOVERNMENT PROPERTY

```
		SUBCHAPTER II -- PROPERTY MANAGEMENT
```

			Sec. 489. Civil remedies and penalties

	CHAPTER 12 - CONSTRUCTION, ALTERATION, AND ACQUISITION OF PUBLIC BUILDINGS

```
		Sec. 602a. Purchase contracts
```

USC Title 42

USC Title 42 - The Public Health and Welfare

	CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE

		SUBCHAPTER IX - DEFENSE HOUSING AND COMMUNITY FACILITIES AND SERVICES

			Sec. 1592e. Interagency transfers of property; application of rulesand regulations

		SUBCHAPTER XI - HOUSING FOR MILITARY PERSONNEL

			Sec. 1594. Contracts for construction

			Sec. 1594a. Acquisition of military housing financed under ArmedServices Housing Mortgage Insurance Fund and rental housing atmilitary bases

Executive Order 12906

EXECUTIVE ORDER 12906 - COORDINATING GEOGRAPHIC DATA ACQUISITION AND ACCESS: THE NATIONAL SPATIAL DATA INFRASTRUCTURE April 11, 1994

SFFAS 1

SFFAS 1 - Accounting for Selected Assets and Liabilities

```
	RECOMMENDED STANDARDS
```
```
		SPECIFIC STANDARDS
```
```
			Accounts Payable
```
```
			Other Current Liabilities
```

SFFAS 2

SFFAS 2 - Accounting for Direct Loans and Loan Guarantees dated 07/15/1993

```
	THE ACCOUNTING STANDARDS
```
```
		Revenues and Expenses
```

		Pre-1992 Direct Loans and Loan Guarantees

		Modification of Direct Loans and Loan Guarantees

```
			A. MODIFICATION OF DIRECT LOANS
```
```
			B. MODIFICATION OF LOAN GUARANTEES
```

		Foreclosure of Post-1991 Direct Loans and Guaranteed Loans

```
	Write-off of Direct Loans
```

SFFAS 3

STATEMENT OF FEDERAL FINANCIAL ACCOUNTING STANDARDS NUMBER 3 - Accounting for Inventory and Related Property

```
	THE ACCOUNTING STANDARDS
```
```
		INVENTORY
```
```
			Other Categories of Inventory
```
```
		OPERATING MATERIALS AND SUPPLIES
```

			Other Categories of Operating Materials and Supplies

```
		STOCKPILE MATERIALS
```

SFFAS 4

SFFAS  4 - Managerial Cost Accounting Concepts and Standards for the Federal Government

```
	MANAGERIAL COST ACCOUNTING STANDARDS
```
```
		REQUIREMENT FOR COST ACCOUNTING
```

			Need for Consistent Cost Accounting on a Regular Basis

```
			Basic Cost Accounting Processes
```

			Complexity of Cost Accounting Processes

```
			Cost Findings, Studies, and Analyses
```
```
		RESPONSIBILITY SEGMENTS
```
```
			Defining Responsibility Segments
```
```
			Purposes of Segmentation
```
```
			Structuring Responsibility Segments
```
```
		FULL COST
```
```
			Direct Costs
```
```
			Indirect Costs
```
```
			Certain Cost Elements
```

			Costs of Public Assistance and Social Insurance Programs

			Costs related to Property, Plant and Equipment

```
			Non-production costs
```
```
		INTER-ENTITY COSTS
```
```
			Inter-Entity Activities
```

			Accounting and Implementation Guidance

```
			Recognition Criteria
```
```
			Accounting Example
```
```
	Cost Accumulation
```
```
	Cost Assignment
```
```
	Directly tracing costs to outputs
```

	Assigning costs on a cause-and-effect basis

```
	Allocating costs
```
```
	Cost-benefit considerations
```
```
	Selecting a Costing Methodology
```
```
	Activity-based costing (ABC)
```
```
	Job order costing
```
```
	Process costing
```
```
	Standard costing
```

SFFAS 5

Statement of Federal Financial Accounting Standards Number 5 - Accounting for Liabilities of the Federal Government

```
	LIABILITY STANDARDS
```
```
		CAPITAL LEASES
```

SFFAS 6

Accounting for Property, Plant, and Equipment Federal Financial Accounting Standards no. 6

	ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT

```
		HERITAGE ASSETS
```

SFFAS 7

SFFAS 7 - Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting

	PART I: ACCOUNTING FOR REVENUE AND OTHER FINANCING SOURCES

```
		ACCOUNTING STANDARDS
```
```
			OTHER FINANCING SOURCES
```

				RECOGNITION AND MEASUREMENT OF OTHER FINANCING SOURCES

```
					Transfers of Assets
```

SFFAS 8

Supplementary Stewardship Reporting, Statement of Federal Financial Accounting Standards 8

```
	CHAPTER 2: STANDARD - HERITAGE ASSETS
```
```
	CHAPTER 4: STANDARD - STEWARDSHIP LAND
```

	CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY

SFFAS 10

Accounting for Internal Use Software - Statement of Federal Financial Accounting Standards Number 10

```
	Accounting Standard
```

		Recognition, Measurement, and Disclosure

```
			Software Used as General PP&E
```
```
			Capitalizable Cost
```
```
			Multiuse Software
```
```
			Integrated Software
```
```
			Bundled Products and Services
```
```
			Enhancements
```

			Post-implementation/Operational Software

```
			Developmental Software
```
```
			Amortization
```

SFFAS 19

Statement of Federal Financial Accounting Standards No. 19 - Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees

```
	TECHNICAL AMENDMENTS TO SFFAS NO. 2
```
```
		Effective Interest Rate
```

SFFAS 23

Eliminating the Category National Defense Property, Plant, and Equipment Rescinding SFFAS No. 11, Amendments to Property, Plant, and Equipment - Definitional Changes Amending SFFAS No. 8, Supplementary Stewardship Reporting Amending SFFAS No. 6, Accounting for Property, Plant, and Equipment

```
	Implementation Guidance
```
```
		Initial Capitalization
```

		Adjustment to Cumulative Results of Operations

GAO Title 2

Accounting Principles, Standards, and Requirements:  Title 2 Standards Not Superceded by FASAB Issuances

OMB Circular A-11

CIRCULAR NO. A-11 PREPARATION, SUBMISSION, AND EXECUTION OF THE BUDGET

```
	PART 1-GENERAL INFORMATION
```
```
		SECTION 10-OVERVIEW OF THE BUDGET
```
```
		SECTION 20-TERMS AND CONCEPTS
```

	PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES

		SECTION 83-OBJECT CLASSIFICATION (MAX SCHEDULE O)

```
	PART 5 FEDERAL CREDIT
```
```
		SECTION 185-FEDERAL CREDIT
```
```
	PART 8 APPENDICES
```

		APPENDIX B-BUDGETARY TREATMENT OF LEASE-PURCHASES AND LEASES OF CAPITAL ASSETS

OMB Circular A-50

```
OMB Circular A-50 - Audit Followup
```
```
	8. Action Requirements.
```

OMB Circular A-110

OMB Circular A-110 - Uniform Administrative Requirements for Grants and Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations revised 11/19/1993

```
	Appendix A - Contract Provisions
```

OMB Memo 04-04

OMB Memo 04-04 - E-Authentication Guidance for Federal Agencies

OMB Memo 06-19

OMB Memo 06-19 Reporting Incidents Involving Personally Identifiable Information and Incorporating the Cost for Security in Agency Information Technology Investments

TFM Vol 1 Part 1

```
TFM Volume 1 Part 1 Introduction
```

	Chapter 2000 FINANCIAL OPERATIONS STARTUP PROCEDURES FOR NEW FEDERAL ENTITIES

		Section 2040-Arranging for Governmentwide Accounting (GWA) System Service

		Section 2045-Arranging for Government On-Line Accounting Link System II (GOALS II) Service

		Section 2050-Arranging for the Federal Agencies Centralized Trial-Balance System (FACTS II)

		Section 2055-Disbursing Officers Reports

```
		Section 2060-Making Deposits
```
```
		Section 2065-Other Requirements
```

JFMIP FFMSR-8

FFMSR-8 - System Requirements for Managerial Cost Accounting

	Chapter 1 - System Requirements Overview

JFMIP SR-00-01

JFMIP-SR-00-01 March 2000 Guaranteed Loan Systems Requirements

JFMIP SR-00-3

JFMIP-SR-00-3 - Grant Financial System Requirements June 2000

JFMIP SR-00-4

JFMIP-SR-00-4 October 2000 Property Management Systems Requirements

JFMIP SR-03-01

JFMIP-SR-03-01 January 2003 Revenue System Requirements

JFMIP SR-03-02

JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements

JFMIP SR-99-4

JFMIP SR-99-04 - Seized Property and Forfeited Assets Systems Requirements

JFMIP SR-99-8

JFMIP SR-99-08 Direct Loan System Requirements

OFFM-NO-0106

Core Financial System Requirements OFFM-NO-0106

```
	Payment Management Function
```
```
		Payee Information Maintenance Process
```
```
		Accounts Payable Process
```
```
	Receivable Management Function
```
```
		Receivables and Billing Process
```
```
	Cost Management Function
```
```
		Cost Reporting Process
```

DoDD 8500.01E

DoDD 8500.01E Information Assurance (IA)

DoDI 5000.64

DoDI 5000.64 - Defense Property Accountability

DoDI 8500.2

DoD Instruction 8500.2 - Information Assurance (IA) Implementation

DoDI 8510.01

DoD Instruction 8510.01 DoD Information Assurance Certification and Accreditation Process (DIACAP)

DoD 4140.26-M

DoD 4140.26-M Defense Integrated Material Management Manual for Consumable Items

```
	CHAPTER 6 - Logistic Reassignments
```

DoD 5000.X-M

DOD 5000.X-M Defense Property, Plant and Equipment Accountability Manual (There is no web link for this document.)

	C3.  CHAPTER 3 PROPERTY RESPONSIBILITY AND STEWARDSHIP POLICY

		C3.2 ACCOUNTABLE PROPERTY OFFICERS (APO)

DoD FMR Vol 02A

DOD FMR Vol 02A - Budget Formulation and Presentation

```
	CHAPTER 1 GENERAL INFORMATION
```
```
		0102 FUNDING POLICIES
```

DoD FMR Vol 02B

DoD FMR Vol 2B - Budget Formulation and Presentation

	CHAPTER 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS

```
		0601 GENERAL
```

	CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS

```
		0901 GENERAL
```

DoD FMR Vol 03

DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources

	Chapter 11 UNMATCHED DISBURSEMENTS, NEGATIVE UNLIQUIDATED OBLIGATIONS, INTRANSIT DISBURSEMENTS AND SUSPENSE ACCOUNTS

		1110. CORRECTIONS AND POSTINGS OF DISBURSEMENTS INVOLVING THE WORKING CAPITAL FUNDS

	Chapter 15 RECEIPT AND USE OF BUDGETARY RESOURCES EXECUTION LEVEL

```
		1502. STANDARDS
```

	Chapter 17 ACCOUNTING REQUIREMENTS FOR MILITARY CONSTRUCTION PROJECTS

```
		1705. DOCUMENTATION STANDARDS
```

DoD FMR Vol 04

DOD FMR Vol 04 - Accounting Policy and Procedures

```
	Chapter 1 FINANCIAL CONTROL OF ASSETS
```
```
		0105. INVENTORY AND RELATED PROPERTY
```
```
	Chapter 3, RECEIVABLES
```

		0303 RECEIVABLES POLICY AND PROCEDURES

	Chapter 4 INVENTORY AND RELATED PROPERTY

```
		0401 GENERAL
```

	CHAPTER 6 PROPERTY, PLANT, AND EQUIPMENT

```
		0601. GENERAL
```
```
		0602. ACCOUNTING FOR GENERAL PP&E
```

	CHAPTER 16  REVENUES AND OTHER FINANCING SOURCES, EXPENSES, GAINS, AND LOSES

		1602. REVENUES, GAINS, AND OTHER FINANCING SOURCES

```
		APPENDIX A
```

	Chapter 18  REVENUES, OTHER FINANCING SOURCES, AND GAINS

		1802. ACCOUNTING POLICY FOR REVENUES, OTHER FINANCING SOURCES, AND GAINS

```
	CHAPTER 19  COST IDENTIFICATION
```
```
		1901. GENERAL
```
```
		1902. COST ACCOUNTING STANDARDS
```
```
	CHAPTER 20  JOB ORDER COST AACOUNTING
```
```
		2003. ESTABLISHING THE JOB ORDER
```
```
		2004. PRODUCTION COST COMPONENTS
```

DoD FMR Vol 05

DOD FMR Vol 05 - Disbursing Policy and Procedures

```
	CHAPTER 30 DEBT COLLECTION BY OFFSET
```

		3003. COLLECTION BY ADMINISTRATIVE OFFSET

	CHAPTER 34 PROCEDURES GOVERNING BANKS, CREDIT UNIONS AND OTHER FINANCIAL INSTITUTIONS ON DOD INSTALLATIONS

		3407 PROCEDURES - DOMESTIC CREDIT UNIONS

DoD FMR Vol 11A

DOD FMR Vol 11A - Reimbursable Operations, Policy and Procedures

	Chapter 1 GENERAL REIMBURSEMENT PROCEDURES AND SUPPORTING DOCUMENTATION

```
		0102 POLICY AND PROCEDURES
```

	Chapter 16 ACCOUNTING FOR PRODUCTION AND SALE OF FOREST PRODUCTS

```
		1602. POLICY AND PROCEDURES
```

DoD FMR Vol 11B

DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)

	Chapter 2 ESTABLISHMENT OF FUND ACTIVITIES, TRANSFER OF FUND FUNCTIONS AND CLOSURE OF FUND ACTIVITIES

```
		0203. COMMENCEMENT OF FUND OPERATIONS
```
```
		0204. TRANSFER OF DWCF FUNCTIONS
```
```
		0205. CLOSURE OF DWCF ACTIVITY
```

	Chapter 4 FUNDS BALANCE WITH TREASURY, RECEIVABLES, ADVANCES, AND CASH MANAGEMENT

```
		0401 FUND BALANCE WITH TREASURY
```

	Chapter 11 REIMBURSEMENTS AND REVENUE RECOGNITION

```
		1101. REIMBURSEMENTS
```
```
		1102. REVENUE RECOGNITION
```
```
	Chapter 12 EXPENSES
```
```
		1202. MILITARY PERSONNEL EXPENSE
```

	Chapter 13 COST ACCOUNTING REQUIREMENTS FOR DEPOT MAINTENANCE

		1302. ESTABLISHING THE COST ACCOUNTING MODULE

```
		1303. ESTABLISHING JOB ORDERS
```
```
		1304. JOB ORDER REQUIREMENTS
```
```
		1305. PROCESS COST CENTERS PROCEDURES
```
```
		1307. LABOR COSTS
```
```
		1308. MATERIAL COSTS
```
```
		1309. OTHER DIRECT COSTS
```
```
		1310. INDIRECT COSTS
```
```
	Chapter 14 MOBILIZATION COSTS
```
```
		1404. FUNDING
```
```
		1405. ACCOUNTING
```
```
	Chapter 58 CAPITAL ASSETS
```

DoD FMR Vol 12

DOD FMR Vol 12 - Special Accounts Funds and Programs

	CHAPTER 3  CONTRIBUTIONS FOR DEFENSE PROGRAMS, PROJECTS, AND ACTIVITIES

```
		0303. POLICY ON CONTRIBUTIONS
```

	CHAPTER 4  DIRECT LOANS AND LOAN GUARANTEES

```
		0402. STANDARDS
```

	CHAPTER 5  GRANTS AND COOPERATIVE AGREEMENTS

		0502. ACCOUNTING STANDARDS FOR GRANTS AND COOPERATIVE AGREEMENTS

		0504. FINANCIAL MANAGEMENT FOR GRANTS AND COOPERATIVE AGREEMENTS

	CHAPTER 7  FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN

```
		0708. SUPPLY SYSTEM MATERIEL
```
```
	CHAPTER 9  INTERNATIONAL AGREEMENTS
```
```
		0904. FISCAL CONSIDERATIONS
```
```
		0905. PROPOSED AGREEMENT
```

	CHAPTER 11  PRIVATIZATION OF DEFENSE UTILITY SYSTEMS

		1102. CONSIDERATION FOR CONVEYANCE OF UTILITY SYSTEMS

	CHAPTER 13  FISCAL POLICY FOR BASE CLOSURE AND REALIGNMENT

```
		1302. POLICY AND PROCEDURES
```

		1303. BUDGET AND ACCOUNTING RESPONSIBILITIES

		1305. ADMINISTRATION OF BASE CLOSURE FUNDS

```
		AIR FORCE ANNEX
```

	CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY

```
		1401. OVERVIEW
```
```
		1402. POLICY AND PROCEDURES
```
```
	CHAPTER 19 FOOD SERVICE PROGRAM
```
```
		1905. DISPOSITION OF FUNDS
```

	CHAPTER 22 NATIONAL DEFENSE STOCKPILE TRANSACTION FUND

		2203. ACCOUNTING REQUIREMENTS AND PROCEDURES

DoD FMR Vol 13

DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures

DoD FMR Vol 15

DOD FMR Vol 15 - Security Assistance Policy and Procedures

```
	Chapter 7 PRICING
```

		0704.  CASH SALES OF DEFENSE ARTICLES FROM NEW PROCUREMENT FOR DIRECT DELIVERY AND PARTICIPATION IN NEW PRODUCTION

		0707. COOPERATIVE LOGISTICS SUPPLY SUPPORT ARRANGEMENTS

DoD 4140.1-R

DoD 4140.1-R DoD Supply Chain Materiel Management Regulation

```
	CHAPTER 3 SOURCE
```
```
		C3.8. RECEIPT PROCESSING
```

Populate Cost Performance Model

BEP: FV
Description
- This process collects input data from Industry Partners, Government Partners and Other Domains and distributes it to the responsibility segments and cost objects outlined in the model framework. This is accomplished according to the methodologies incorporated by the Define Model process and produces the cost and revenue measurements (populated model) to be consumed by user communities. The model results may also be utilized by the Perform Analysis process. The start event for this process is Model Completed. The core steps associated with this process are capturing business event data, accumulating or allocating costs to final objects within a model, applying anomaly detection criteria to model results, and reviewing and publishing approved model results. The end event for the process is Model Populated.

Linked constraints

Public Law 106-531

Public Law 106-531 - Reports Consolidation Act of 2000

```
	SEC. 2.  FINDINGS AND PURPOSES.
```
```
	SEC.3. CONSOLIDATED REPORTS.
```

	SEC. 4. AMENDMENTS RELATING TO AUDITED FINANCIAL STATEMENTS.

	SEC.5. AMENDMENTS RELATING TO PROGRAM PERFORMANCE REPORTS.

USC Title 33

USC Title 33 - Navigation and Navigable Waters

```
	CHAPTER 36-WATER RESOURCES DEVELOPMENT
```
```
		SUBCHAPTER V-GENERAL PROVISIONS
```
```
			Sec. 2280. Maximum cost of projects
```

			Sec. 2283. Fish and wildlife mitigation

			Sec. 2320. Protection of recreational and commercial uses

			Sec 2324. Reduced pricing for certain water supply storage

			Sec. 2326. Beneficial uses of dredged material

			Sec. 2332. Flood mitigation and riverine restoration program

			Sec. 2333. Irrigation diversion protection and fisheries enhancement assistance

			Sec. 2335. Coastal aquatic habitat management

			Sec. 2336. Abandoned and inactive noncoal mine restoration

```
	CHAPTER 40-OIL POLLUTION
```

		SUBCHAPTER I-OIL POLLUTION LIABILITY AND COMPENSATION

```
			Sec. 2706. Natural resources
```

SFFAS 4

SFFAS  4 - Managerial Cost Accounting Concepts and Standards for the Federal Government

```
	MANAGERIAL COST ACCOUNTING STANDARDS
```
```
		REQUIREMENT FOR COST ACCOUNTING
```

			Need for Consistent Cost Accounting on a Regular Basis

```
			Basic Cost Accounting Processes
```

			Complexity of Cost Accounting Processes

```
			Cost Findings, Studies, and Analyses
```
```
		RESPONSIBILITY SEGMENTS
```
```
			Defining Responsibility Segments
```
```
			Purposes of Segmentation
```
```
			Structuring Responsibility Segments
```
```
		FULL COST
```
```
			Direct Costs
```
```
			Indirect Costs
```
```
			Certain Cost Elements
```

			Costs of Public Assistance and Social Insurance Programs

			Costs related to Property, Plant and Equipment

```
			Non-production costs
```
```
		INTER-ENTITY COSTS
```

			Accounting and Implementation Guidance

```
			Recognition Criteria
```
```
		COSTING METHODOLOGY
```
```
	Cost Accumulation
```
```
	Cost Assignment
```
```
	Directly tracing costs to outputs
```

	Assigning costs on a cause-and-effect basis

```
	Allocating costs
```
```
	Cost-benefit considerations
```
```
	Selecting a Costing Methodology
```
```
	Activity-based costing (ABC)
```
```
	Job order costing
```
```
	Process costing
```
```
	Standard costing
```

SFFAS 9

SFFAS 9 - Deferral of the Effective Date of Managerial Cost Accounting Standards for the Federal Government in SFFAS No. 4

SFFAS 18

Statement of Federal Financial Accounting Standards No. 18 - Amendments to Accounting Standards for Direct Loans and Loan Guarantees

```
	ACCOUNTING STANDARDS
```
```
		FOR DIRECT LOANS AND LOAN GUARANTEES
```

			SUBSIDY REESTIMATES - AN AMENDMENT TO SFFAS No. 2

```
			RECONCILIATION
```
```
			DISCLOSURE AND DISCUSSION
```

SFFAS 30

Statement of Federal Financial Accounting Standards 30 - Inter-Entity Cost Implementation

```
	INTRODUCTION
```
```
		Amendments to SFFAS 4
```
```
			Amendments to Existing Standards
```
```
	Appendix A: Basis for Conclusions
```

SFFAC 1

STATEMENT OF FEDERAL FINANCIAL ACCOUNTING CONCEPTS NUMBER 1 - Objectives of Federal Financial Reporting

	CHAPTER 1: FEDERAL FINANCIAL REPORTING AND THE ROLE OF THEFEDERAL ACCOUNTING STANDARDS ADVISORY BOARD

```
	APPENDIX A: BASIS FOR CONCLUSIONS
```

	APPENDIX B: USERS' INFORMATION NEEDS ADDRESSED BY FEDERAL FINANCIAL REPORTING

	APPENDIX C: SELECTED FEDERAL REPORTS PREPARED ON A RECURRING BASIS

SFFAC 2

STATEMENT OF FEDERAL FINANCIAL ACCOUNTING CONCEPTS NO. 2 - Entity and Display

SFFAC 3

Statement of Recommended Accounting Concepts Number 3 - Management's Discussion and Analysis

SFFAC 4

SFFAC 4 - Intended Audience and Qualitative Characteristics for the Consolidated Financial Report of the United States Government 1/27/2003

FFAA Tech Release 2

Federal Financial Accounting and Auditing (FFAA) Technical Release No. 2 - Determining Probable and Reasonably Estimable for Environmental Liabilities in the Federal Government

	Section 1 Determining "Probable" Environmental Liabilities

	Section 2 Determining "Reasonably Estimable" Environmental Liabilities

```
	Guidance for Active Sites
```
```
		General PP&E
```

OMB Circular A-11

CIRCULAR NO. A-11 PREPARATION, SUBMISSION, AND EXECUTION OF THE BUDGET

	PART 6 PREPARATION AND SUBMISSION OF STRATEGIC PLANS, ANNUAL PERFORMANCE PLANS, AND ANNUAL PROGRAM PERFORMANCE REPORTS

		SECTION 200-OVERVIEW OF STRATEGIC PLANS, PERFORMANCE BUDGETS, AND PERFORMANCE AND ACCOUNTABILITY REPORTS

		SECTION 210-PREPARING AND SUBMITTING A STRATEGIC PLAN

		SECTION 220-PREPARING AND SUBMITTING PERFORMANCE BUDGETS

		SECTION 230-PREPARING AND SUBMITTING THE ANNUAL PERFORMANCE REPORT

	PART 7 PLANNING, BUDGETING, ACQUISITION, AND MANAGEMENT OF CAPITAL ASSETS

		SECTION 300-PLANNING, BUDGETING, ACQUISITION, AND MANAGEMENT OF CAPITAL ASSETS

```
	PART 8 APPENDICES
```

		APPENDIX J-PRINCIPLES OF BUDGETING FOR CAPITAL ASSET ACQUISITIONS

OMB Circular A-21

CIRCULAR A-21 PRINCIPLES FOR DETERMINING COSTS APPLICABLE TO GRANTS, CONTRACTS, AND OTHER AGREEMENTS WITH EDUCATIONAL INSTITUTIONS

```
	C. Basic considerations.
```
```
	E. F&A costs.
```

	F. Identification and assignment of F&A costs.

	G. Determination and application of F&A cost rate or rates.

	H. Simplified method for small institutions.

	J. General provisions for selected items of cost.

```
	K. Certification of charges.
```

	Appendix A Part 99005 -- Cost Accounting Standards for Educational Institutions.

JFMIP FFMSR-8

FFMSR-8 - System Requirements for Managerial Cost Accounting

	Chapter 1 - System Requirements Overview

JFMIP - MCAIG

Managerial Cost Accounting Implementation Guide February 1998

	Part I - Recommendations on Cost Accounting Issues

		Chapter 3 - The Relationship of Managerial Cost Accounting to Budgeting

			Aligning Cost Information with the Budget

		Chapter 4 - The Relationship of Cost Accounting to Managing - Supporting Management's Needs

```
			Cost Management
```
```
			Pricing
```

		Chapter 5 - The Relationship of Cost Accounting to Reporting

```
			External Reporting
```

	Part II - Tools and Techniques for Implementing a Managerial Cost Accounting Process

		Chapter 1 - Marketing Managerial Cost Accounting

```
			Develop a Strategy
```

		Chapter 2 - Introduction to Project Management

		Chapter 4 - Assessing Current Environment

OFFM-NO-0106

Core Financial System Requirements OFFM-NO-0106

```
	Introduction
```
```
	Budgetary Resource Management Function
```
```
		Budget Preparation Process
```
```
	Cost Management Function
```
```
		Cost Setup and Accumulation Process
```
```
		Cost Distribution Process
```
```
		Cost Reporting Process
```

DoD FMR Vol 02A

DOD FMR Vol 02A - Budget Formulation and Presentation

```
	CHAPTER 1 GENERAL INFORMATION
```
```
		0102 FUNDING POLICIES
```

DoD FMR Vol 02B

DoD FMR Vol 2B - Budget Formulation and Presentation

	CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS

```
		0901 GENERAL
```

DoD FMR Vol 04

DOD FMR Vol 04 - Accounting Policy and Procedures

DoD FMR Vol 06A

DOD FMR Vol 06A - Reporting Policy and Procedures

	CHAPTER 9 ACCOUNTING AND REPORTING FOR OPERATION AND MAINTENANCE OF THE FAMILY HOUSING PROGRAM

		0905. COST ELEMENTS AND COMPUTATION OF CHARGES

```
		0906. REIMBURSEMENTS
```

	Chapter 11 FINANCING AND REPORTING COSTS OF MILITARY RESOURCES USED IN CIVIL DISTURBANCES

```
		1103. PROCEDURES
```
```
	CHAPTER 14 DEPOT MAINTENANCE REPORTING
```
```
		1401 GENERAL
```
```
		1402 REPORTING REQUIREMENTS
```

		1403 DEPOT MAINTENANCE WORKLOAD REPORTING CATEGORIES

		1404 SPECIAL REPORTS Any one-time or additional reports required shall be as prescribed by the Director for Accounting & Finance Policy & Analysis or the Assistant Deputy Under Secretary of Defense for Material Readiness and Maintenance Policy.

DoD FMR Vol 06B

DoD FMR Vol 06B - For and Content of the Department of Defense Audited Financial Statements

```
	CHAPTER 4 BALANCE SHEET
```

		0402 INSTRUCTIONS FOR THE PREPARATION OF THE BALANCE SHEET

DoD FMR Vol 08

DOD FMR Vol 08 - Civilian Pay Policy and Procedures

```
	CHAPTER 2 TIME AND ATTENDANCE
```
```
		0208. LABOR DISTRIBUTION
```
```
	CHAPTER 9 RECORDS, FILES AND REPORTS
```
```
		0902. REPORTS
```

DoD FMR Vol 11B

DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)

	Chapter 13 COST ACCOUNTING REQUIREMENTS FOR DEPOT MAINTENANCE

DoD FMR Vol 12

DOD FMR Vol 12 - Special Accounts Funds and Programs

```
	CHAPTER 2  PRODUCTIVITY GAIN SHARING
```
```
		0202. POLICY AND PROCEDURES
```
```
		0203. PLANS
```

	CHAPTER 5  GRANTS AND COOPERATIVE AGREEMENTS

		0504. FINANCIAL MANAGEMENT FOR GRANTS AND COOPERATIVE AGREEMENTS

	CHAPTER 6  DEFENSE EMERGENCY RESPONSE FUND

```
		0602. POLICY AND PROCEDURES
```
```
	CHAPTER 9  INTERNATIONAL AGREEMENTS
```
```
		0903. LEGAL CONSIDERATIONS
```
```
		0904. FISCAL CONSIDERATIONS
```

	CHAPTER 12  IDENTIFICATION, RETENTION, AND USE OF ENERGY AND WATER CONSERVATION SAVINGS

		1205. PROCEDURES CONCERNING ENERGY COST SAVINGS UNDER SECTION 736 OF THE NATIONAL DEFENSE AUTHORIZATION ACT FOR FISCAL YEAR 1989, AS AMENDED (42 U.S.C. 8287 note)

	CHAPTER 13  FISCAL POLICY FOR BASE CLOSURE AND REALIGNMENT

		1305. ADMINISTRATION OF BASE CLOSURE FUNDS

```
		AIR FORCE ANNEX
```
```
	CHAPTER 19 FOOD SERVICE PROGRAM
```

		1902. REIMBURSABLE MEAL AND MEAL SERVICE (OPERATING) CHARGES

```
		1906. ACCOUNTING FOR FOOD ALLOWANCES
```
```
	CHAPTER 23 CONTINGENCY OPERATIONS
```
```
		2303 RESPONSIBILITIES
```

		2304 ESTIMATING PROCEDURES FOR CONTINGENCY OPERATIONS

```
		2306 SPECIAL FUNDING MECHANISMS
```
```
		2307 COST COLLECTION
```
```
		2308 COST REPORTING
```
```
		2309 DETERMINING COST
```

		2312 NONCOMBATANT EVACUATION OPERATIONS (NEO)

DoD FMR Vol 14

DOD FMR Vol 14 - Administrative Control of Funds and Anti-Deficiency Act Violations

DoD FMR Vol 15

DOD FMR Vol 15 - Security Assistance Policy and Procedures

```
	Chapter 2 FINANCE
```

		0205. PREPARATION AND PROCESSING OF DD FORM 2060 FOR FMS CONTRACT ADMINISTRATION SERVICES (CAS) COSTS INCURRED IN SUPPORT OF FMS CAS BUDGETS AND FUNDS BEING REIMBURSED BY THE FMS CAS SURCHARGE ACCOUNT

```
	Chapter 3 ACCOUNTING
```

		0302 FMS TRUST FUND ACCOUNTING REQUIREMENTS

		0304 ACTUAL ADMINISTRATIVE EXPENSE ACCOUNTING REQUIREMENTS

```
	Chapter 4 CASH MANAGEMENT
```
```
		0401. INTRODUCTION
```
```
	Chapter 7 PRICING
```
```
		0701 INTRODUCTION
```
```
		0702. PRICING OF PERSONNEL SERVICES
```

		0703.  CASH SALES OF DEFENSE ARTICLES ISSUED FROM STOCK

		0704.  CASH SALES OF DEFENSE ARTICLES FROM NEW PROCUREMENT FOR DIRECT DELIVERY AND PARTICIPATION IN NEW PRODUCTION

```
		0705. ACCESSORIAL COSTS
```
```
		0706.  ADMINISTRATIVE CHARGES
```

		0707. COOPERATIVE LOGISTICS SUPPLY SUPPORT ARRANGEMENTS

		0708. STORAGE, REPAIR AND/OR MODIFICATION OF CUSTOMER-OWNED MATERIEL

		0709. COSTS ALLOCABLE FOR JOINTLY USED FACILITIES

```
		0710. TRAINING OF FOREIGN NATIONALS
```

		0711. INSTRUCTIONS FOR COMPUTING FMS TRAINING COST

		0712.  INCREMENTAL COSTING OF TRAINING

		0713.  OTHER CASH SALES AND LEASING OF DEFENSE ARTICLES

```
		0714.  EXPANSION OF FACILITIES
```
```
		0715.  PRICING FOR USE OF TECHNOLOGY
```
```
		0716. PUBLICATION PRICING
```

		0717. SPECIAL DEFENSE ACQUISITION FUND (SDAF)

```
		0718. CASE MANAGEMENT LINE
```

		0720 PERIODIC REVIEW AND UPDATING OF RATES

```
		0722.  LOGISTICS SUPPORT CHARGE
```
```
	Chapter 8 BILLING AND REIMBURSEMENT
```

		0805. TRANSPORTATION COST LOOK-UP TABLE

		0806. BILLING ACTUAL COST FOR CHARGES APPLIED BY SAAC

Post General Ledger Transactions
- BEP: FV
- Description
  - Record the financial impact of the transaction and required attributes needed for the general ledger balances.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```

Post to General Ledger

BEP: FV
Description
- The Post to General Ledger Process involves the capturing, summarizing and posting of the financial impact of business events. The core steps performed within this process include capturing the business event, generating the general ledger transaction and posting the transaction.

Linked constraints

Public Law 097-255

Public Law 097-255 - Federal Managers Financial Integrity Act of 1982 dated 09/08/1982

Public Law 101-576

Public Law 101-576 - Chief Financial Officers (CFO) Act of 1990

Public Law 103-356

Public Law 103-356 - Government Management Reform Act of 1994

	SEC. 101. LIMITATION ON CERTAIN ANNUAL PAY ADJUSTMENTS.

	SEC. 201. SES ANNUAL LEAVE ACCUMULATION.

	SEC. 301. AUTHORITY TO INCREASE EFFICIENCY IN REPORTING TO CONGRESS.

```
	SEC. 402. ELECTRONIC PAYMENTS.
```

	SEC. 403. FRANCHISE FUND PILOT PROGRAMS.

	SEC. 404. <31 USC 501 note> SIMPLIFICATION OF MANAGEMENT REPORTING PROCESS.

```
	SEC. 405. ANNUAL FINANCIAL REPORTS.
```

Public Law 104-208

Public Law 104-208 - Federal Financial Management Improvement Act of 1996

Public Law 105-264

Public Law 105-264 - Travel and Transportation Reform Act of 1998

	SEC. 3. PREPAYMENT AUDITS OF TRANSPORTATION EXPENSES.

USC Title 5

USC Title 5 - Government Organization and Employees

```
	PART III - EMPLOYEES
```
```
		SUBPART D Pay and Allowances
```
```
			CHAPTER 53 - PAY RATES AND SYSTEMS
```

				SUBCHAPTER I - PAY COMPARABILITY SYSTEM

				SUBCHAPTER II - EXECUTIVE SCHEDULE PAY RATES

```
			CHAPTER 55 - PAY ADMINISTRATION
```
```
				SUBCHAPTER I - GENERAL PROVISIONS
```
```
				SUBCHAPTER II - WITHHOLDING PAY
```

				SUBCHAPTER III - ADVANCEMENT, ALLOTMENT, AND ASSIGNMENT OF PAY

```
				SUBCHAPTER V - PREMIUM PAY
```

				SUBCHAPTER VI - PAYMENT FOR ACCUMULATED AND ACCRUED LEAVE

				SUBCHAPTER IX - SEVERANCE AND BACK PAY

```
		SUBPART G - INSURANCE AND ANNUITIES
```
```
			CHAPTER 87 - LIFE INSURANCE
```

USC Title 10

USC Title 10 - Armed Forces (This Title has undergone significant change)

```
	Subtitle A - General Military Law
```

		PART I - ORGANIZATION AND GENERAL MILITARY POWERS

```
			CHAPTER 2-DEPARTMENT OF DEFENSE
```

			CHAPTER 4-OFFICE OF THE SECRETARY OF DEFENSE

		PART IV - SERVICE, SUPPLY, AND PROCUREMENT

			CHAPTER 160-ENVIRONMENTAL RESTORATION

			CHAPTER 165 - ACCOUNTABILITY AND RESPONSIBILITY

```
	Subtitle C - NAVY AND MARINE CORPS
```
```
		PART IV - GENERAL ADMINISTRATION
```
```
			CHAPTER 633 - NAVAL VESSELS
```

				Sec. 7313. Ship overhaul work: availability of appropriations for unusual cost overruns and for changes in scope of work

USC Title 22

USC Title 22 - Foreign Relations and Intercourse

```
	CHAPTER 39--ARMS EXPORT CONTROL
```

USC Title 31

```
USC Title 31 - Money and Finance
```
```
	SUBTITLE II-THE BUDGET PROCESS
```

		CHAPTER 11--THE BUDGET AND FISCAL, BUDGET, AND PROGRAM INFORMATION

```
		CHAPTER 13--APPROPRIATIONS
```
```
			SUBCHAPTER I--General
```

			SUBCHAPTER II--TRUST FUNDS AND REFUNDS  Sec. 1321. Trust funds

			SUBCHAPTER III--LIMITATIONS, EXCEPTIONS, AND PENALTIES

```
		CHAPTER 15--APPROPRIATION ACCOUNTING
```
```
			SUBCHAPTER I--GENERAL
```
```
			SUBCHAPTER II--APPORTIONMENT
```

			SUBCHAPTER III--TRANSFERS AND REIMBURSEMENTS

```
			SUBCHAPTER IV--CLOSING ACCOUNTS
```
```
	SUBTITLE III-FINANCIAL MANAGEMENT
```

		CHAPTER 33--DEPOSITING, KEEPING, AND PAYING MONEY

```
			SUBCHAPTER II--PAYMENTS
```
```
				SUBCHAPTER III--MISCELLANEOUS
```
```
		CHAPTER 35--ACCOUNTING AND COLLECTION
```
```
			SUBCHAPTER I--GENERAL
```

			SUBCHAPTER II--ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION

			SUBCHAPTER III--AUDITING AND SETTLING ACCOUNTS

			SUBCHAPTER V--PROCUREMENT PROTEST SYSTEM

```
		CHAPTER 37--CLAIMS
```
```
			SUBCHAPTER I--GENERAL
```

			SUBCHAPTER II--CLAIMS OF THE UNITED STATES GOVERNMENT

			SUBCHAPTER III-CLAIMS AGAINST THE UNITED STATES GOVERNMENT

```
		CHAPTER 39-PROMPT PAYMENT
```

	SUBTITLE V--GENERAL ASSISTANCE ADMINISTRATION

		CHAPTER 65--INTERGOVERNMENTAL COOPERATION

```
		CHAPTER 67--FEDERAL PAYMENTS
```
```
	SUBTITLE VI--MISCELLANEOUS
```
```
		CHAPTER 93--SURETIES AND SURETY BONDS
```

USC Title 32

```
USC Title 32 - National Guard
```
```
	CHAPTER 5 - TRAINING
```

		Sec. 503. Participation in field exercises

		Sec. 509. National Guard Challenge Program of opportunities for civilian youth

	CHAPTER 7 - SERVICE, SUPPLY, AND PROCUREMENT

		Sec. 703. Purchases of supplies by States from Army or Air Force.

		Sec. 705. Purchase of uniforms and equipment by officers of National Guard from Army or Air Force.

		Sec. 710. Accountability for property issued to the National Guard.

		Sec. 712. Disposition of proceeds of condemned stores issued to National Guard

		Sec. 716. Claims for overpayment of pay and allowances, and travel and transportation allowances.

USC Title 33

USC Title 33 - Navigation and Navigable Waters

```
	CHAPTER 36-WATER RESOURCES DEVELOPMENT
```
```
		SUBCHAPTER V-GENERAL PROVISIONS
```

			Sec. 2283. Fish and wildlife mitigation

			Sec. 2285. Environmental Protection and Mitigation Fund

			Sec. 2286. Acceptance of certain funds for mitigation

			Sec. 2291. Federal Project Repayment District

			Sec. 2313. Collaborative research and development

			Sec. 2313a. Engineering and environmental innovations of national significance

			Sec. 2320. Protection of recreational and commercial uses

			Sec. 2323a. Interagency and international support authority

			Sec. 2325. Voluntary contributions for environmental and recreation projects

			Sec. 2326a. Dredged material disposal facility partnerships

			Sec. 2328. Challenge cost-sharing program for management of recreation facilities

			Sec. 2329. International outreach program

```
	CHAPTER 40-OIL POLLUTION
```

		SUBCHAPTER I-OIL POLLUTION LIABILITY AND COMPENSATION

```
			Sec. 2712. Uses of Fund
```

USC Title 37

USC Title 37 - Pay and Allowances of the Uniformed Services 01/22/02

```
	CHAPTER 3 - BASIC PAY
```
```
		Sec. 203. Rates
```
```
		Sec. 204. Entitlement
```

		Sec. 205. Computation: service creditable

		Sec. 206. Reserves; members of National Guard: inactive-duty training

```
		Sec. 207. Band leaders
```

		Sec. 209. Members of precommissioning programs

		Sec. 210. Pay of senior enlisted members during terminal leave and while hospitalized

		Sec. 211. Participation in Thrift Savings Plan

```
	CHAPTER 5 - SPECIAL AND INCENTIVE PAYS
```

		Sec. 301. Incentive pay: hazardous duty

		Sec. 301a. Incentive pay: aviation career

		Sec. 301b. Special pay: aviation career officers extending period of active duty

		Sec. 301c. Incentive pay: submarine duty

		Sec. 301e. Multiyear retention bonus: dental officers of the armed forces

		Sec. 302. Special pay: medical officers of the armed forces

```
		Sec. 302a. Special pay: optometrists
```

		Sec. 302b. Special pay: dental officers of the armed forces

		Sec. 302c. Special pay: psychologists and nonphysician health care providers

		Sec. 302d. Special pay: accession bonus for registered nurses

		Sec. 302e. Special pay: nurse anesthetists

		Sec. 302f. Special pay: reserve, recalled, or retained health care officers

		Sec. 302g. Special pay: Selected Reserve health care professionals in critically short wartime specialties

		Sec. 302h. Special pay: accession bonus for dental officers

		Sec. 302i. Special pay: pharmacy officers

		Sec. 302j. Special pay: accession bonus for pharmacy officers

```
		Sec. 303. Special pay: veterinarians
```

		Sec. 303a. Special pay: health professionals; general provisions

		Sec. 303b. Waiver of board certification requirements

```
		Sec. 304. Special pay: diving duty
```

		Sec. 305. Special pay: hardship duty pay

		Sec. 305a. Special pay: career sea pay

		Sec. 306. Special pay: officers holding positions of unusual responsibility and of critical nature

		Sec. 306a. Special pay: members assigned to international military headquarters

		Sec. 307. Special pay: special duty assignment pay for enlisted members

		Sec. 308. Special pay: reenlistment bonus

		Sec. 308b. Special pay: reenlistment bonus for members of the Selected Reserve

		Sec. 308c. Special pay: bonus for enlistment in the Selected Reserve

		Sec. 308d. Special pay: enlisted members of the Selected Reserve assigned to certain high priority units

		Sec. 308e. Special pay: bonus for reserve affiliation agreement

		Sec. 308g. Special pay: bonus for enlistment in elements of the Ready Reserve other than the Selected Reserve

		Sec. 308h. Special pay: bonus for reenlistment, enlistment, or voluntary extension of enlistment in elements of the Ready Reserve other than the Selected Reserve

		Sec. 308i. Special pay: prior service enlistment bonus

		Sec. 309. Special pay: enlistment bonus

		Sec. 310. Special pay: duty subject to hostile fire or imminent danger

		Sec. 312. Special pay: nuclear-qualified officers extending period of active service

		Sec. 312a. Special pay: nuclear-trained and qualified enlisted members

		Sec. 312b. Special pay: nuclear career accession bonus

		Sec. 312c. Special pay: nuclear career annual incentive bonus

		Sec. 314. Special pay or bonus: qualified enlisted members extending duty at designated locations overseas

		Sec. 315. Special pay: engineering and scientific career continuation pay

		Sec. 316. Special pay: foreign language proficiency pay

		Sec. 316a. Waiver of certification requirement

		Sec. 317. Special pay: officers in critical acquisition positions extending period of active duty

		Sec. 318. Special pay: special warfare officers extending period of active duty

		Sec. 319. Special pay: surface warfare officer continuation pay

		Sec. 320. Incentive pay: career enlisted flyers

		Sec. 321. Special pay: judge advocate continuation pay

		Sec. 322. Special pay: 15-year career status bonus for members entering service on or after August 1, 1986

		Sec. 323. Special pay: retention incentives for members qualified in a critical military skill

		Sec. 324. Special pay: accession bonus for new officers in critical skills

		Sec. 325. Incentive bonus: savings plan for education expenses and other contingencies

```
	CHAPTER 7 - ALLOWANCES
```

		Sec. 402. Basic allowance for subsistence

		Sec. 402a. Supplemental subsistence allowance for low-income members with dependents

```
		Sec. 403. Basic allowance for housing
```

		Sec. 403b. Cost-of-living allowance in the continental United States

		Sec. 404. Travel and transportation allowances: general

		Sec. 404a. Travel and transportation allowances: temporary lodging expenses

		Sec. 405. Travel and transportation allowances: per diem while on duty outside the United States or in Hawaii or Alaska

		Sec. 405a. Travel and transportation allowances: departure allowances

		Sec. 406. Travel and transportation allowances: dependents; baggage and household effects

		Sec. 406a. Travel and transportation allowances: authorized for travel performed under orders that are canceled, revoked, or modified

		Sec. 406b. Travel and transportation allowances: members of the uniformed services attached to a ship overhauling or inactivating

		Sec. 406c. Travel and transportation allowances: members assigned to a vessel under construction

		Sec. 407. Travel and transportation allowances: dislocation allowance

		Sec. 408. Travel and transportation allowances: travel within limits of duty station

		Sec. 409. Travel and transportation allowances: house trailers and mobile homes

		Sec. 410. Travel and transportation allowances: miscellaneous categories

		Sec. 411a. Travel and transportation allowances: travel performed in connection with convalescent leave

		Sec. 411b. Travel and transportation allowances: travel performed in connection with leave between consecutive overseas tours

		Sec. 411c. Travel and transportation allowances: travel performed in connection with rest and recuperative leave from certain stations in foreign countries

		Sec. 411d. Travel and transportation allowances: transportation incident to personal emergencies for certain members and dependents

		Sec. 411e. Travel and transportation allowances: transportation incident to certain emergencies for members performing temporary duty

		Sec. 411f. Travel and transportation allowances: transportation for survivors of deceased member to attend the member's burial ceremonies

		Sec. 411g. Travel and transportation allowances: transportation incident to voluntary extensions of overseas tours of duty

		Sec. 411h. Travel and transportation allowances: transportation of family members incident to the serious illness or injury of members

		Sec. 411i. Travel and transportation allowances: parking expenses

		Sec. 412. Appropriations for travel: may not be used for attendance at certain meetings

		Sec. 413. Chairman and Vice Chairman of the Joint Chiefs of Staff

```
		Sec. 414. Personal money allowance
```

		Sec. 415. Uniform allowance: officers; initial allowance

		Sec. 416. Uniform allowance: officers; additional allowances

		Sec. 418. Clothing allowance: enlisted members

```
		Sec. 419. Civilian clothing allowance
```

		Sec. 420. Allowances while participating in international sports

		Sec. 421. Allowances: no increase while dependent is entitled to basic pay

```
		Sec. 422. Cadets and midshipmen
```

		Sec. 423. Validity of allowance payments based on purported marriages

```
		Sec. 424. Band leaders
```

		Sec. 425. United States Navy Band; United States Marine Corps Band: allowances while on concert tour

```
		Sec. 427. Family separation allowance
```

		Sec. 428. Allowance for recruiting expenses

		Sec. 429. Travel and transportation allowances: minor dependent schooling

		Sec. 430. Travel and transportation: dependent children of members stationed overseas

		Sec. 431. Benefits for certain members assigned to the Defense Intelligence Agency

		Sec. 432. Travel and transportation: members escorting certain dependents

```
		Sec. 433. Allowance for muster duty
```

		Sec. 434. Subsistence reimbursement relating to escorts of foreign arms control inspection teams

		Sec. 435. Funeral honors duty: allowance

		Sec. 436. Per diem allowance for lengthy or numerous deployments

```
	CHAPTER 9 - LEAVE
```

		Sec. 501. Payments for unused accrued leave

		Sec. 502. Absences due to sickness, wounds, and certain other causes

		Sec. 503. Absence without leave or over leave

		Sec. 504. Cadets and midshipmen: chapter does not apply to

	CHAPTER 10 - PAYMENTS TO MISSING PERSONS

```
		Sec. 551. Definitions
```

		Sec. 552. Pay and allowances; continuance while in a missing status; limitations

		Sec. 553. Allotments; continuance, suspension, initiation, resumption, or increase while in a missing status; limitations

		Sec. 554. Travel and transportation; dependents; household and personal effects; trailers; additional movements; motor vehicles; sale of bulky items; claims for proceeds; appropriation chargeable

```
		Sec. 555. Secretarial review
```
```
		Sec. 556. Secretarial determinations
```
```
		Sec. 557. Settlement of accounts
```
```
		Sec. 558. Income tax deferment
```

		Sec. 559. Benefits for members held as captives

	CHAPTER 11 - PAYMENTS TO MENTALLY INCOMPETENT PERSONS

```
		Sec. 601. Applicability
```

		Sec. 602. Payments: designation of person to receive amounts due

	CHAPTER 13 - ALLOTMENTS AND ASSIGNMENTS OF PAY

		Sec. 707. Allotments: members of the National Guard

	CHAPTER 17 - MISCELLANEOUS RIGHTS AND BENEFITS

		Sec. 903. Retired members recalled to active duty; former members

		Sec. 905. Reserve officers of the Navy or Marine Corps not on the active-duty list: effective date of pay and allowances

		Sec. 906. Extension of enlistment: effect on pay and allowances

		Sec. 907. Enlisted members and warrant officers appointed as officers: pay and allowances stabilized

		Sec. 909. Special and incentive pay: payment at unreduced rates during suspension of personnel laws

```
	CHAPTER 19 - ADMINISTRATION
```

		Sec. 1002. Additional training or duty without pay: Reserves and members of National Guard

		Sec. 1003. Assimilation of pay and allowances

		Sec. 1004. Computation of pay and allowances for month or part of month

		Sec. 1012. Disbursement and accounting: pay of enlisted members of the National Guard

		Sec. 1013. Payment of compensation for victims of terrorism

		Sec. 1014. Payment date for pay and allowances

USC Title 40

USC Title 40 - Public Buildings, Property, and Works

	CHAPTER 10 - MANAGEMENT AND DISPOSAL OF GOVERNMENT PROPERTY

```
		SUBCHAPTER II -- PROPERTY MANAGEMENT
```

			Sec. 489. Civil remedies and penalties

	CHAPTER 12 - CONSTRUCTION, ALTERATION, AND ACQUISITION OF PUBLIC BUILDINGS

```
		Sec. 602a. Purchase contracts
```

USC Title 42

USC Title 42 - The Public Health and Welfare

	CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE

		Sec. 1502. Initiation and development of projects; jurisdiction;acquisition of property; fees of architects, engineers, etc.

		Sec. 1504. Rental rates; exemption from limitations of UnitedStates Housing Act of 1937

```
		SUBCHAPTER II - DEFENSE HOUSING
```

			Sec. 1524. Declaration of policy; disposal of housing

		SUBCHAPTER IV - GENERAL PROVISIONS AFFECTING SUBCHAPTERS II TO VII

			Sec. 1542. Transfer of funds from other Federal agencies toSecretary of Housing and Urban Development

		SUBCHAPTER VII - DISPOSAL OF WAR AND VETERANS' HOUSING

```
			Sec. 1581. Housing disposition
```

			Sec. 1585. Acquisition of housing sites

		SUBCHAPTER IX - DEFENSE HOUSING AND COMMUNITY FACILITIES AND SERVICES

			Sec. 1592e. Interagency transfers of property; application of rulesand regulations

			Sec. 1592j. Disposition of moneys derived from rentals, operation,and disposition of property

		SUBCHAPTER XI - HOUSING FOR MILITARY PERSONNEL

			Sec. 1594. Contracts for construction

			Sec. 1594a. Acquisition of military housing financed under ArmedServices Housing Mortgage Insurance Fund and rental housing atmilitary bases

```
	CHAPTER 68 - DISASTER RELIEF
```

		SUBCHAPTER IV - MAJOR DISASTER ASSISTANCE PROGRAMS

```
			Sec. 5170b. Essential assistance
```
```
			Sec. 5171. Federal facilities
```

			Sec. 5172. Repair, restoration, and replacement of damagedfacilities

Executive Order 13327

Executive Order 13327 - Federal Real Property Asset Management 4 February 2004

SFFAS 1

SFFAS 1 - Accounting for Selected Assets and Liabilities

```
	RECOMMENDED STANDARDS
```
```
		GENERAL STANDARDS
```

			Entity Assets vs. <R>Non-entity Assets

```
		SPECIFIC STANDARDS
```
```
			Cash
```
```
			Fund Balance with Treasury
```
```
			Accounts Receivable
```
```
			Interest Receivable
```
```
			Advances and Prepayments
```
```
			Investments in Treasury Securities
```
```
			Accounts Payable
```
```
			Interest Payable
```
```
			Other Current Liabilities
```

	APPENDIX B: ILLUSTRATION OF THE INTEREST METHOD FOR INVESTMENT DISCOUNT AND PREMIUM

SFFAS 2

SFFAS 2 - Accounting for Direct Loans and Loan Guarantees dated 07/15/1993

```
	INTRODUCTION
```
```
		BACKGROUND
```
```
		THE FEDERAL CREDIT REFORM ACT OF 1990
```
```
		THE NEED FOR ACCOUNTING INFORMATION
```
```
		PRESENT VALUE ACCOUNTING
```
```
		FINANCIAL REPORTING
```
```
	THE ACCOUNTING STANDARDS
```
```
		Post-1991 Direct Loans
```
```
		Post-1991 Loan Guarantees
```

		Subsidy Costs of Post-1991 Direct Loans and Loan Guarantees

```
		Subsidy Amortization and Reestimation
```
```
		Revenues and Expenses
```

		Pre-1992 Direct Loans and Loan Guarantees

		Modification of Direct Loans and Loan Guarantees

```
			A. MODIFICATION OF DIRECT LOANS
```
```
			B. MODIFICATION OF LOAN GUARANTEES
```
```
			D. DISCLOSURE
```

		Foreclosure of Post-1991 Direct Loans and Guaranteed Loans

```
	Write-off of Direct Loans
```

	APPENDIX B: TECHNICAL EXPLANATIONS AND ILLUSTRATIONS

```
	APPENDIX C: GLOSSARY
```

SFFAS 3

STATEMENT OF FEDERAL FINANCIAL ACCOUNTING STANDARDS NUMBER 3 - Accounting for Inventory and Related Property

```
	THE ACCOUNTING STANDARDS
```
```
		INVENTORY
```
```
			Other Categories of Inventory
```
```
		OPERATING MATERIALS AND SUPPLIES
```

			Other Categories of Operating Materials and Supplies

```
		STOCKPILE MATERIALS
```
```
		SEIZED AND FORFEITED PROPERTY
```
```
			SEIZED PROPERTY
```

SFFAS 4

SFFAS  4 - Managerial Cost Accounting Concepts and Standards for the Federal Government

```
	MANAGERIAL COST ACCOUNTING STANDARDS
```
```
		REQUIREMENT FOR COST ACCOUNTING
```

			Need for Consistent Cost Accounting on a Regular Basis

```
			Basic Cost Accounting Processes
```

			Complexity of Cost Accounting Processes

```
			Cost Findings, Studies, and Analyses
```
```
		RESPONSIBILITY SEGMENTS
```
```
			Defining Responsibility Segments
```
```
			Purposes of Segmentation
```
```
			Structuring Responsibility Segments
```
```
		FULL COST
```
```
			Direct Costs
```
```
			Indirect Costs
```
```
			Certain Cost Elements
```

			Costs of Public Assistance and Social Insurance Programs

			Costs related to Property, Plant and Equipment

```
			Non-production costs
```
```
		INTER-ENTITY COSTS
```
```
			Inter-Entity Activities
```

			Accounting and Implementation Guidance

```
			Recognition Criteria
```
```
			Accounting Example
```
```
		COSTING METHODOLOGY
```
```
	Cost Accumulation
```
```
	Cost Assignment
```
```
	Directly tracing costs to outputs
```

	Assigning costs on a cause-and-effect basis

```
	Allocating costs
```
```
	Cost-benefit considerations
```
```
	Selecting a Costing Methodology
```
```
	Activity-based costing (ABC)
```
```
	Job order costing
```
```
	Process costing
```
```
	Standard costing
```

SFFAS 5

Statement of Federal Financial Accounting Standards Number 5 - Accounting for Liabilities of the Federal Government

```
	LIABILITY STANDARDS
```

		DEFINITION AND GENERAL PRINCIPLE FOR RECOGNITION OF A LIABILITY

```
			Events and Transactions
```
```
		CONTINGENCIES
```

			Criteria for Recognition of a Contingent Liability

			Criteria for Disclosure of a Contingent Liability

```
		CAPITAL LEASES
```

		PENSIONS, OTHER RETIREMENT BENEFITS, AND OTHER POSTEMPLOYMENT BENEFITS

```
			Pensions
```
```
			Employer Entity Accounting
```
```
			Accounting for the ORB Plan
```
```
			Employer Entity Accounting
```
```
			Other Postemployment Benefits (OPEB)
```

SFFAS 6

Accounting for Property, Plant, and Equipment Federal Financial Accounting Standards no. 6

```
	INTRODUCTION
```
```
		CAPITALIZATION THRESHOLDS
```

	ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT

```
		STANDARDS AND CATEGORIES
```

		GENERAL PROPERTY, PLANT, AND EQUIPMENT

```
		HERITAGE ASSETS
```
```
		STEWARDSHIP LAND
```

SFFAS 7

SFFAS 7 - Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting

	PART I: ACCOUNTING FOR REVENUE AND OTHER FINANCING SOURCES

```
		ACCOUNTING STANDARDS
```
```
			NONEXCHANGE REVENUE
```

				RECOGNITION AND MEASUREMENT OF NONEXCHANGE REVENUE

```
					The General Standard
```
```
					Taxes and Duties
```
```
					Fines and Penalties
```
```
					Donations
```

				DISCLOSURES, SUPPLEMENTARY INFORMATION, AND OTHER ACCOMPANYING INFORMATION

```
					Supplementary Information
```
```
					Other Accompanying Information
```
```
			OTHER FINANCING SOURCES
```

				RECOGNITION AND MEASUREMENT OF OTHER FINANCING SOURCES

					Financing Imputed for Cost Subsidies

```
					Transfers of Assets
```
```
			PRIOR PERIOD ADJUSTMENTS
```
```
			BUDGETARY INFORMATION
```

			ACCOUNTABILITY FOR DEDICATED COLLECTIONS

	PART II: CONCEPTS FOR RECONCILING BUDGETARY AND FINANCIAL ACCOUNTING

		AMENDMENTS TO SFFAC No. 2, ENTITY AND DISPLAY

			RECONCILIATION STATEMENT-BUDGETARY AND FINANCIAL ACCOUNTING

```
			STATEMENT OF FINANCING
```

SFFAS 8

Supplementary Stewardship Reporting, Statement of Federal Financial Accounting Standards 8

```
	Chapter 1: Introduction and Background
```
```
		Stewardship Investments
```
```
	CHAPTER 2: STANDARD - HERITAGE ASSETS
```
```
	CHAPTER 4: STANDARD - STEWARDSHIP LAND
```

	CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY

	CHAPTER 7: STANDARD - RESEARCH AND DEVELOPMENT

SFFAS 10

Accounting for Internal Use Software - Statement of Federal Financial Accounting Standards Number 10

```
	Accounting Standard
```

		Recognition, Measurement, and Disclosure

```
			Software Used as General PP&E
```
```
			Capitalizable Cost
```
```
			Data Conversion Cost
```
```
			Cutoff for Capitalization
```
```
			Multiuse Software
```
```
			Integrated Software
```
```
			Bundled Products and Services
```
```
			Capitalization Thresholds
```
```
			Enhancements
```

			Post-implementation/Operational Software

```
			Developmental Software
```
```
			Amortization
```
```
			Disclosures
```
```
		Implementation
```

SFFAS 11

SFFAS 11 - Amendments to Accounting for Property, Plant, and Equipment - Definitional Changes - 10/1/1998

SFFAS 12

Recognition of Contingent Liabilities Arising from Litigation: An amendment of SFFAS No. 5, Accounting for Liabilities of the Federal Government

SFFAS 13

SFFAS 13 - DEFERRAL OF PARAGRAPH 65.2 - Material Revenue-Related Transactions Disclosures Amending SFFAS No. 7 Accounting for Revenue and Other Financing Sources

SFFAS 16

SFFAS 16 - Amendments to Accounting for Property, Plant, and Equipment (PP&E) - Multi-Use Heritage Assets

SFFAS 18

Statement of Federal Financial Accounting Standards No. 18 - Amendments to Accounting Standards for Direct Loans and Loan Guarantees

```
	ACCOUNTING STANDARDS
```
```
		FOR DIRECT LOANS AND LOAN GUARANTEES
```

			SUBSIDY REESTIMATES - AN AMENDMENT TO SFFAS No. 2

```
			RECONCILIATION
```
```
			DISCLOSURE AND DISCUSSION
```

SFFAS 19

Statement of Federal Financial Accounting Standards No. 19 - Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees

```
	TECHNICAL AMENDMENTS TO SFFAS NO. 2
```
```
		Cash Flow Discount Method
```
```
		Effective Interest Rate
```
```
		Measuring Default Costs
```

SFFAS 23

Eliminating the Category National Defense Property, Plant, and Equipment Rescinding SFFAS No. 11, Amendments to Property, Plant, and Equipment - Definitional Changes Amending SFFAS No. 8, Supplementary Stewardship Reporting Amending SFFAS No. 6, Accounting for Property, Plant, and Equipment

```
	ACCOUNTING STANDARDS
```
```
		Amendments to Existing Standards
```
```
	Implementation Guidance
```
```
		Initial Capitalization
```

		Adjustment to Cumulative Results of Operations

SFFAS 24

SFFAS 24 - Selected Standards for the Consolidated Financial Report of the United States Government

```
	ACCOUNTING STANDARDS
```
```
		Reconciliation Information
```

		Information about the Unified Budget Surplus or Deficit and Cash

		Principal Financial Statements Presented on a Comparative Basis

SFFAS 25

Statement of Federal Financial Accounting Standards No. 25 - Reclassification of Stewardship Responsibilities and Eliminating the Current Services Assessment

SFFAS 27

Statement of Federal Accounting Standards 27 - Identifying and Reporting Earmarked Funds

SFFAS 29

Statement of Federal Financial Accounting Standards 29 - Heritage Assets and Stewardship Land

```
	STANDARDS
```

		Heritage Assets (including Multi-use Heritage Assets)

```
			Recognition and Measurement`
```
```
				Multi-use Heritage Assets
```

SFFAS 31

Statement of Federal Financial Accounting Standards 31 - Accounting for Fiduciary Activities

```
	Accounting Standard
```
```
	Appendix A: Basis for Conclusions
```
```
	Appendix B: Glossary
```

	Appendix C: Examples of Fiduciary Note Disclosure

```
	Appendix D: Pro Forma Transactions
```
```
	Appendix E: List of Abbreviations
```

SFFAC 1

STATEMENT OF FEDERAL FINANCIAL ACCOUNTING CONCEPTS NUMBER 1 - Objectives of Federal Financial Reporting

	CHAPTER 1: FEDERAL FINANCIAL REPORTING AND THE ROLE OF THEFEDERAL ACCOUNTING STANDARDS ADVISORY BOARD

```
	APPENDIX A: BASIS FOR CONCLUSIONS
```

	APPENDIX B: USERS' INFORMATION NEEDS ADDRESSED BY FEDERAL FINANCIAL REPORTING

	APPENDIX C: SELECTED FEDERAL REPORTS PREPARED ON A RECURRING BASIS

SFFAC 2

STATEMENT OF FEDERAL FINANCIAL ACCOUNTING CONCEPTS NO. 2 - Entity and Display

SFFAC 3

Statement of Recommended Accounting Concepts Number 3 - Management's Discussion and Analysis

SFFAC 4

SFFAC 4 - Intended Audience and Qualitative Characteristics for the Consolidated Financial Report of the United States Government 1/27/2003

FFAA Tech Release 2

Federal Financial Accounting and Auditing (FFAA) Technical Release No. 2 - Determining Probable and Reasonably Estimable for Environmental Liabilities in the Federal Government

	Section 2 Determining "Reasonably Estimable" Environmental Liabilities

```
	Guidance for Active Sites
```
```
		General PP&E
```
```
		Stewardship PP&E
```

GAO Title 2

Accounting Principles, Standards, and Requirements:  Title 2 Standards Not Superceded by FASAB Issuances

OMB Circular A-11

CIRCULAR NO. A-11 PREPARATION, SUBMISSION, AND EXECUTION OF THE BUDGET

	PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES

	PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET

```
		SECTION 113-INVESTMENT TRANSACTIONS
```

	PART 4 INSTRUCTIONS ON BUDGET EXECUTION

		SECTION 120-APPORTIONMENT/REAPPORTIONMENT PROCESS

		SECTION 121-SF 132, APPORTIONMENT AND REAPPORTIONMENT SCHEDULE

		SECTION 130-SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES

```
	PART 5 FEDERAL CREDIT
```
```
		SECTION 185-FEDERAL CREDIT
```
```
	PART 8 APPENDICES
```

		APPENDIX B-BUDGETARY TREATMENT OF LEASE-PURCHASES AND LEASES OF CAPITAL ASSETS

OMB Circular A-50

```
OMB Circular A-50 - Audit Followup
```
```
	8. Action Requirements.
```

OMB Circular A-110

OMB Circular A-110 - Uniform Administrative Requirements for Grants and Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations revised 11/19/1993

```
	Appendix A - Contract Provisions
```

OMB Circular A-127

OMB Circular A-127 - Financial Management Systems

	7. Financial Management System Requirements.

OMB Circular A-134

OMB Circular A-134 - Financial Accounting Principles and Standards

```
	5. Policy.
```

OMB Bulletin 01-02

OMB Bulletin 01-02 - Audit Requirements for Federal Financial Statements Oct. 10, 2000 Revised by M-04-22 Jul 27, 2004 (attached at end of this file)

	APPENDIX A (Revised, July 2004) EXECUTIVE DEPARTMENTS AND AGENCIES REQUIRED TO PREPARE FINANCIAL STATEMENTS

	APPENDIX B (Revised, July 2004) COMPONENTS OF EXECUTIVE DEPARTMENTS AND AGENCIES REQUIRED TO PREPARE FINANCIAL STATEMENTS

```
	APPENDIX C GENERAL LAWS
```

	APPENDIX D THE FEDERAL FINANCIAL MANAGEMENT IMPROVEMENT ACT OF 1996 OMB IMPLEMENTATION GUIDANCE FOR CFOs and IGs

	APPENDIX E ILLUSTRATIVE MANAGEMENT REPRESENTATION LETTER

	APPENDIX F ILLUSTRATIVE AUDITOR'S REPORT ON INTERNAL CONTROL

	APPENDIX G ILLUSTRATIVE AUDITOR'S REPORT ON COMPLIANCE WITH LAWS AND REGULATIONS

	APPENDIX H-1 ILLUSTRATIVE LETTER OF INQUIRY FROM AGENCY MANGEMENT TO LEGAL COUNSEL CONCERNING CONTINGENT LIABILITIES FOR LITIGATION, CLAIMS, AND ASSESSMENTS

	APPENDIX H-2 ILLUSTRATIVE RESPONSE FROM LEGAL COUNSEL CONCERNING LITIGATION, CLAIMS, AND ASSESSMENTS

	APPENDIX I-2 (Revised, July 2004) ILLUSTRATIVE INDEPENDENT ACCOUNTANT'S REPORT ON THE APPLICATION OF AGREED-UPON PROCEDURES

	APPENDIX J (Issues, July 2004) ILLUSTRATIVE INDEPENDENT AUDITOR'S REPORT ON SPECIAL-PURPOSE FINANCIAL STATEMENTS

	APPENDIX K (Issued, July 2004) ILLUSTRATIVE MANAGEMENT REPRESENTATION LETTER FOR THE SPECIAL-PURPOSE FINANCIAL STATEMENTS

OMB Memo 04-04

OMB Memo 04-04 - E-Authentication Guidance for Federal Agencies

OMB Memo 06-19

OMB Memo 06-19 Reporting Incidents Involving Personally Identifiable Information and Incorporating the Cost for Security in Agency Information Technology Investments

TFM Vol 1 Part 1

```
TFM Volume 1 Part 1 Introduction
```

	Chapter 2000 FINANCIAL OPERATIONS STARTUP PROCEDURES FOR NEW FEDERAL ENTITIES

```
		Section 2030-Subclass Authorization
```

		Section 2040-Arranging for Governmentwide Accounting (GWA) System Service

		Section 2045-Arranging for Government On-Line Accounting Link System II (GOALS II) Service

		Section 2050-Arranging for the Federal Agencies Centralized Trial-Balance System (FACTS II)

		Section 2055-Disbursing Officers Reports

```
		Section 2060-Making Deposits
```
```
		Section 2065-Other Requirements
```

TFM Vol 1 Part 2

TFM Volume 1 Part 2 - Central Accounting and Reporting

```
	Chapter 1000 INTRODUCTION
```

		Section 1015-Principles and Features of the System of Central Accounts

	Chapter 1500 - DESCRIPTION OF ACCOUNTS RELATING TO FINANCIAL OPERATIONS

		Section 1515-Federal Account Symbols and Titles and Subclassified Accounts

		Section 1530-Expenditure Account Classification

```
		Section 1535-Deposit Fund Accounts
```
```
	Chapter 2000
```
```
		Section 2025-Warrant Transactions
```
```
	Chapter 2500
```

		Section 2515 - Types of Expenditure Transactions Addressed in This Chapter

		Section 2520 - Payments to General Services Administration (GSA)

		Section 2525 - Expenditure Transactions Not Requiring Payment by Check

		Section 2530 - Expenditure Transactions Requiring Payment by Check

```
	Chapter 3100 (T/L 569)
```

		Section 3180 - Deposits in Transit System

		Section 3190 - Statement of Differences

```
		APPENDIX NO. 12
```

	Chapter 3200 (T/L 551-R)   FOREIGN CURRENCY ACCOUNTING AND REPORTING

```
		Section 3220 - REPORTING REQUIREMENTS
```

		Section 3225 - ADMINISTRATION OF FOREIGN EXCHANGE

```
	Chapter 3300
```

		Section 3340-Reconciling FMS 224, Section III

	Chapter 4200 AGENCY REPORTING ON UNEXPENDED BALANCES OF APPROPRIATIONS AND FUNDS

```
		Section 4220-Definition of Terms
```
```
		Section 4245-Closed Accounts
```
```
		Section 4250-Reporting Requirements
```

	Chapter 4300 REPORTING INSTRUCTIONS FOR ACCOUNTS INVESTED IN DEPARTMENT OF THE TREASURY SECURITIES (T/L 642)

```
		Section 4335-Reporting Requirements
```

	Chapter 4600 TREASURY REPORTING INSTRUCTIONS FOR CREDIT REFORM LEGISLATION

```
		Section 4635-Borrowings From Treasury
```

		Section 4650-Credit Account Transactions and Reporting Procedures

	Chapter 4700 AGENCY REPORTING REQUIREMENTS FOR THE FINANCIAL REPORT OF THE UNITED STATES GOVERNMENT (T/L 637)

		Section 4705-Closing Package Requirements

		Section 4706-Intragovernmental Requirements

```
		Section 4707-FACTS I Requirements
```
```
	Chapter 5100
```

		Section 5130-Reconciliation of Agency SGL Fund Balances with Treasury Accounts

TFM Vol 1 Part 3

TFM Vol 1 Part 3 - Payrolls, Deductions, and Withholdings

```
	Chapter 2000 Payroll Vouchers
```

		Section 2030-Voucher Preparation and Scheduling

```
		Section 2045-Supplemental Payments
```

	CHAPTER 3000 PAYMENTS TO THE OFFICE OF PERSONNEL MANAGEMENT FOR HEALTH BENEFITS, GROUP LIFE INSURANCE, AND CIVIL SERVICE RETIREMENT

		Section 3050 - PROCEDURES TO BE USED BY MILITARY AGENCIES

		Section 3060 - PREPARING AND REPORTING THE JOURNAL VOUCHER (SF 2812) ON THE PAYING AGENCY'S STATEMENT OF TRANSACTIONS

	Chapter 4000 FEDERAL INCOME, SOCIAL SECURITY, AND MEDICARE TAXES

```
		Section 4010-Scope and Applicability
```
```
		Section 4015-Authority
```

		Section 4020-Federal Withholding Rules

```
		Section 4025-IRC Instructions
```

		Section 4030-Federal Insurance Contributions Act (FICA)

		Section 4035-Correcting Income and FICA Tax Withholding Errors

```
		Section 4045-Accounting for Taxes
```
```
		Section 4050-Payment of Taxes
```

		Section 4060-Filing Annual Information Returns

		Section 4065-Use of Magnetic Media for Filing Annual Information Returns

		Section 4070-Resident and Nonresident Aliens

```
		Section 4075-Deceased Employees
```

		Section 4080-Levy for Unpaid Tax Liability

	Chapter 5000 WITHHOLDING OF DISTRICT OF COLUMBIA, STATE, CITY, AND COUNTY INCOME FOR EMPLOYMENT TAXES

		Section 5030 - ADMINISTRATION OF AGREEMENTS

		Section 5050 - ACCOUNTING FOR WITHHELD TAXES

```
		Section 5055 - CORRECTION OF ERRORS
```

		Section 5060 - PAYMENT OF WITHHELD TAXES

```
		Section 5065 - VOLUNTARY WITHHOLDING
```
```
		Section 5095 - INQUIRIES
```

		APPENDIX NO. 1 REGULATIONS - WITHHOLDING OF DISTRICT OF COLUMBIA, STATE, CITY, AND COUNTY INCOME OR EMPLOYMENT TAXES BY FEDERAL AGENCIES 31 CFR 215

```
			Subpart C - Standard Agreement
```
```
	Chapter 6000 (T/L 613)
```

		Section 6020-Compliance With Executive Order 13224 (Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit, or Support Terrorism) and Foreign Assets Control Regulations

```
		Section 6030-Payroll Allotment
```

		Section 6035-Issuance of Savings Bonds

```
		Section 6040-Accounting Procedures
```

		Section 6045-Bond Issuance Procedures and Supporting Documentation

	Chapter 7000 (T/L 547) ALLOTMENTS AND ASSIGNMENTS OF PAY

		Section 7030 - Accounting for Allotments and Assignments

		Section 7035 - Notification to Allottees - Pledges to Combined Charity Drives

		Section 7040 - Other Voluntary Allotments

		Section 7050 - Method of Paying Allotments

TFM Vol 1 Part 4

Vol 1 -  Part 4 - Chapter 1000 (T/L 560)

	Chapter 1100 (T/L 673) DELEGATIONS AND DESIGNATIONS OF AUTHORITY FOR DISBURSING FUNCTIONS

		Section 1140 - Delegations of Designation Authority

```
		Section 1180 - Use of FMS Form 210ECS
```
```
	PART 4--CHAPTER 2000
```

		Section 2020 - Control Over Disbursements

		Section 2025 - Basic Disbursement Requirements

```
		Section 2030 - Standard Form Vouchers
```

		Section 2035 - Information to be Furnished on Vouchers

		Section 2040 - Certification and Approval of Vouchers

		Section 2045 - Payments From Basic Vouchers

		Section 2050 - Payments From Treasury Electronic Certification System Voucher and Schedule of Payments

		Section 2055 - Payments From Paper SF 1166, Voucher and Schedule of Payments

		Section 2060 - Payments From SF 1166-EDP, Voucher and Schedule of Payments

		Section 2065 - Foreign Currency Payments

		Section 2070 - Furnishing of Enclosures or Inserts With Treasury Checks

		Section 2075 - Restricted Delivery of Checks

		Section 2080 - Designating Agents to Receive Salary Checks

```
	Part 4--Chapter 3000
```
```
		Section 3020-Third-Party Drafts
```
```
	Vol 1 - Part 4 - Chapter 4500
```
```
		Section 4515 - Policy and Use
```

		Section 4530 - Refund of Contractual Costs

		Section 4535 - Review and Approval of Billing Statement for Payment

	Vol 1 - Part 4 - Chapter 5000 (T/L 545)

		Section 5035 - Drawing and Inscribing Treasury Checks

```
	Part 4--Chapter 6000
```
```
		Section 6020-Check-Issue Reporting
```

		Section 6025-Reporting of Documents by Disbursing Offices

```
		Section 6040-Voided Checks
```

		Section 6045-Checking Account Reconciliation Reports and Adjustments by FMS

		Section 6050-Check-Issue Adjustments by Disbursing Offices

```
	Vol 1 - Part 4 - Chapter 7000
```

		Section 7030 - Automatic Cancellation of Available Checks

```
	Part 4--Chapter 7100
```
```
		Section 7125 - Check Reclamations
```

		Section 7130 - Interest, Penalth Charges, and Administrative Fee

		Section 7150 - Reporting to the Internal Revenue Service and IRS

```
	Vol 1 -Part 4 - Chapter 8000
```

		Section 8020 - Checks, Check Issue Records, and Deposit

		Section 8040 - Check Issue Adjustments by Disbursing Offices

		Section 8050 - Cancellation of Depositary Checks

		Section 8060 - Undeliverable Checks Drawn on Designated Depositaries

		Section 8070 - Claims on Account of Non-Receipt, Loss, Theft, Destruction, Mutilation, or Forgery of Depositary Checks

		Section 8080 - Periodic Transfer of Proceeds of Uncurrent Checks

```
	Part 4--Chapter 9000
```

		Section 9055-Collections and interest on Deposits

```
		Section 9065-Gains and Deficiencies
```

TFM Vol 1 Part 5

```
TFM Vol 1 Part 5 - Deposit Regulations
```

	Chapter 5000 T/L 552 UNCOLLECTED AND LOST CHECKS

		Section 5020 - Depositary and Agency Procedures for

TFM Vol 1 Part 6

```
TFM Vol 1 Part 6 - Other Fiscal Matters
```

	Chapter 2000 CASH ADVANCES UNDER FEDERAL GRANT AND OTHER PROGRAMS

		Section 2040 - Letter-of-Credit Method

		Section 2075 - RESPONSIBILITIES OF FEDERAL PROGRAM AGENCIES

	Chapter 3000 PAYMENTS OF UNCLAIMED MONEYS AND REFUND OF MONEYS ERRONEOUSLY RECEIVED AND COVERED

		Section 3015-Responsibility of Agencies To Dispose of Unclaimed Moneys

		Section 3020-Review of Agency Unclaimed Money Accounts

		Section 3025-Procedures for Transferring Unclaimed Moneys

	Chapter 3100 CERTIFYING PAYMENTS AND RECORDING CORRESPONDING INTRAGOVERNMENTAL RECEIVABLES IN THE FEDERAL GOVERNMENT'S JUDGMENT FUND

		Section 3150-FMS Processing of Receivables

	Chapter 4000 (T/L 541) ON-LINE PAYMENT AND COLLECTION (OPAC) SYSTEM

		Section 4060 - Recording Automated Interagency Bills in Administrative Accounts

	Chapter 6000 PAYMENT PROCEDURES UPON EXPIRATION OF AN APPROPRIATION OR A CONTINUING RESOLUTION

```
	Chapter 8000 CASH MANAGEMENT
```

		Section 8060 - Cash Held Outside Treasury

	Chapter 8500 (T/L 563) CASH FORECASTING REQUIREMENTS

		Section 8535 - Specific Reporting Requirements

APG

Federal Intragovernmental Transactions Accounting Policies Guide

```
	Section 5-Definitions
```
```
	Section 6 -General Instructions
```
```
	Section 7-Agencies' Responsibilities
```
```
	Section 8-Effective Dates
```

	Section 9-Reporting Requirements Authority

	Section 10-Reconciliation Assurance Level

	Section 11-Quarterly Intragovernmental Reconciliation Process

	Section 12 - Yearend Intragovernmental Reconciliation Process Related to Closing Package Reporting

```
	Section 13 -Policies
```
```
	Section 14 - Fiduciary Transactions
```

	Section 15 - Non-Fiduciary Transactions

```
	Section 16 - Yearend Procedures
```
```
	Section 17 - Reconciliation
```
```
	Section 18 - Consolidation/Elimination
```
```
	Section 19 - Financial Reporting
```

	Section 20 - Reciprocal Accounts Categories

	Section 21 - Examples of Accounting for and Reporting Transactions

```
	22 - Yearend Cut-off Procedures
```
```
	23 - Reconciliation Procedures
```

TFM Vol 1 Bulletin 2007-03

Bulletin No. 2007-03 Volume I Intragovernmental Business Rules

JFMIP FFMSR-8

FFMSR-8 - System Requirements for Managerial Cost Accounting

	Chapter 1 - System Requirements Overview

JFMIP - MCAIG

Managerial Cost Accounting Implementation Guide February 1998

	Part I - Recommendations on Cost Accounting Issues

		Chapter 3 - The Relationship of Managerial Cost Accounting to Budgeting

			Aligning Cost Information with the Budget

		Chapter 4 - The Relationship of Cost Accounting to Managing - Supporting Management's Needs

```
			Cost Management
```
```
			Pricing
```

		Chapter 5 - The Relationship of Cost Accounting to Reporting

```
			External Reporting
```

	Part II - Tools and Techniques for Implementing a Managerial Cost Accounting Process

		Chapter 1 - Marketing Managerial Cost Accounting

```
			Develop a Strategy
```

		Chapter 2 - Introduction to Project Management

		Chapter 4 - Assessing Current Environment

JFMIP SR-00-01

JFMIP-SR-00-01 March 2000 Guaranteed Loan Systems Requirements

```
	System Overview
```

	Introduction to Functional Requirements

```
	Lender Management
```
```
	Guarantee Extension and Maintenance
```
```
	Portfolio Management
```
```
	Acquired Loan Servicing
```
```
	Delinquent Debt Collection
```
```
	Treasury Cross Servicing
```
```
	Other Reporting Requirements
```
```
	Records Retention
```
```
	Appendix A:  References
```

JFMIP SR-00-3

JFMIP-SR-00-3 - Grant Financial System Requirements June 2000

```
	Decommitments
```
```
	Cost Accruals
```
```
	Appendix B: Glossary/Data Dictionary
```
```
	Appendix C: Contributors
```

JFMIP SR-00-4

JFMIP-SR-00-4 October 2000 Property Management Systems Requirements

```
	Managing and Accounting for Property:
```

JFMIP SR-01-01

JFMIP-SR-01-01 September 2001 Benefit System Requirements Federal Financial Management Systems Requirements

```
	Benefit System Overview
```
```
		Benefit System Major Functions
```
```
	Functional Requirements
```
```
		Benefit Payment Administration
```
```
		Quality Assurance and Maintenance
```

	Information Stores - Required Data Elements

```
		Financial Information Store
```

JFMIP SR-01-04

JFMIP SR-01-04 Framework for Federal Financial Management Systems

JFMIP SR-02-02

JFMIP-SR-02-02 June 2002 Acquisition/Financial Systems Interface Requirements  Federal Financial Management System Requirements

```
	FUNDS CERTIFICATION
```
```
	DE-OBLIGATION
```
```
	Payment
```
```
	CLOSEOUT
```

	Micropurchases Made with Purchase Cards

```
	GENERAL SYSTEMS REQUIREMENTS
```

JFMIP SR-03-01

JFMIP-SR-03-01 January 2003 Revenue System Requirements

```
	Process
```
```
		Deposit Account Function
```
```
		Transaction Validation
```
```
		Collection Process
```
```
		Revenue Recognition
```
```
		Receivable Management Process
```
```
		Bill Generation
```
```
		Debt Management
```
```
	Output
```
```
		Automated Reconciliation
```
```
	Reporting
```
```
		Internal and External Reporting
```
```
	Interface
```

JFMIP SR-03-02

JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements

	INVENTORY, SUPPLIES AND MATERIALS ACQUISITION

```
		Acquiring Process
```

	INVENTORY, SUPPLIES AND MATERIALS CONTROL

		Inventory, Supplies and Materials Management Information Process

	INVENTORY, SUPPLIES AND MATERIALS DISPOSITION

		General Requirements for Inventory, Supplies and Materials Disposition Process

		Inventory, Supplies and Materials Distribution

		Inventory, Supplies and Materials Disposal

JFMIP SR-99-4

JFMIP SR-99-04 - Seized Property and Forfeited Assets Systems Requirements

```
	Appendix C: Contributors
```

JFMIP SR-99-5

JFMIP SR-99-5 Human Resources & Payroll Systems Requirements

```
	Leave Processing
```
```
	Pay Processing
```

	Reporting, Reconciliation, and Records Retention

JFMIP SR-99-8

JFMIP SR-99-08 Direct Loan System Requirements

```
	Account Servicing
```

	Delinquent Debt Collection/Troubled Debt Servicing

JFMIP SR-99-9

JFMIP SR-99-09 Travel System Requirements

```
	Travel Vouchers
```

OFFM-NO-0106

Core Financial System Requirements OFFM-NO-0106

```
	Introduction
```
```
	Requirements Interpretation Guidelines
```
```
		Internal Control Requirements
```
```
	Core Financial System Overview
```
```
		Core System Functions
```
```
	System Management Function
```

		Document and Transaction Control Process

		Document Referencing and Modification Process

```
		System-Generated Transactions Process
```
```
		Audit Trails Process
```
```
	General Ledger Management Function
```

		General Ledger Account Definition Process

```
		Transaction Definition Process
```

		General Ledger Updating and Editing Process

		Upward/Downward Spending Adjustment Process

		General Ledger Analysis and Reconciliation Process

		Accounting Period Maintenance and Closing Process

```
		Financial Reporting Process
```
```
	Budgetary Resource Management Function
```
```
		Budget Planning Process
```
```
		Budget Preparation Process
```
```
		Budget Authority Process
```
```
		Funds Distribution Process
```
```
		Funds Control Process
```
```
		Funds Status Process
```
```
	Payment Management Function
```
```
		Payee Information Maintenance Process
```
```
		Accounts Payable Process
```
```
		Invoicing Process
```
```
		Disbursing Process
```
```
		Payment Follow-Up Process
```
```
	Receivable Management Function
```

		Customer Information Maintenance Process

```
		Receivables and Billing Process
```
```
		Debt Management Process
```
```
		Collections and Offsets Process
```
```
	Cost Management Function
```
```
		Cost Setup and Accumulation Process
```
```
		Cost Distribution Process
```
```
		Cost Reporting Process
```

	Fund Balance with Treasury Management Function

		Treasury Information Maintenance Process

```
		Payment Confirmation Process
```
```
		Reconciliation and Reporting Process
```
```
	Technical System Requirements
```
```
		System Performance
```

DoDD 8500.01E

DoDD 8500.01E Information Assurance (IA)

DoDI 5000.64

DoDI 5000.64 - Defense Property Accountability

DoDI 8500.2

DoD Instruction 8500.2 - Information Assurance (IA) Implementation

DoDI 8510.01

DoD Instruction 8510.01 DoD Information Assurance Certification and Accreditation Process (DIACAP)

DoD 4000.25-2-M

DoD 4000.25-2-M - Military Standard Transaction Reporting and Accounting Procedures (MILSTRAP)

```
	C2. CHAPTER 2 MILSTRAP FEATURES
```
```
		C2.4 INVENTORY SEGMENTATION CODES
```

DoD 4000.25-M

DoD 4000.25-M Defense Logistics Management System (DLMS) Manual

```
	Volume 5 - Finance
```
```
		CHAPTER  2 DLMS BILLING
```
```
			C2.1 CRITERIA FOR BILLING
```
```
			C2.2 PREPARATION OF DLMS BILLS
```
```
			C2.4. DLMS NONINTERFUND BILLING.
```

			C2.10. HAZARDOUS MATERIAL AND WASTE BILLINGS.

			C2.12 CORRECTION OF ERRONEOUS BILLINGS

```
			C2.13. CANCELLATIONS.
```
```
		CHAPTER  4 DLMS BILLING ADJUSTMENTS
```
```
			C4.8 BILL COPY PROCEDURES
```

			C4.10. ADJUSTMENTS FOR DISCREPANCY REPORTS.

```
			C4.11 ADJUSTMENTS FOR BILLING ERRORS
```
```
			C4.12 ADJUSTMENTS FOR CHANGE NOTICES
```

			C4.13. ADJUSTMENTS FOR FMS DISCREPANCIES AND BILLING ERRORS.

DoD 4140.26-M

DoD 4140.26-M Defense Integrated Material Management Manual for Consumable Items

DoD 4160.21-M

DOD 4160.21-M Defense Materiel Disposition Manual

```
	CHAPTER 2 RESPONSIBILITIES
```

	CHAPTER 3 RECEIPT, HANDLING AND ACCOUNTING

	CHAPTER 4 PROPERTY REQUIRING SPECIAL PROCESSING

	CHAPTER 6 DONATIONS, LOANS, AND EXCHANGES

	CHAPTER 7 SALES/RESOURCE RECOVERY AND RECYCLING PROGRAM

```
	CHAPTER 8 ABANDONMENT OR DESTRUCTION
```

	CHAPTER 9 DISPOSAL OF FOREIGN EXCESS PERSONAL PROPERTY

	CHAPTER 10 ENVIRONMENTALLY REGULATED AND HAZARDOUS PROPERTY

	CHAPTER 11 PRECIOUS METALS RECOVERY PROGRAM

DoD 5000.X-M

DOD 5000.X-M Defense Property, Plant and Equipment Accountability Manual (There is no web link for this document.)

	C3.  CHAPTER 3 PROPERTY RESPONSIBILITY AND STEWARDSHIP POLICY

		C3.2 ACCOUNTABLE PROPERTY OFFICERS (APO)

DoD FMR Vol 01

FMR Vol 01 - General Financial Management Information Systems and Requirements

```
	Chapter 2 CONCEPTUAL FRAMEWORK
```
```
		0202. CONCEPTS
```

	Chapter 4 FINANCIAL MANAGEMENT CODING STRUCTURE

```
		0401. ACCOUNTING CLASSIFICATION CODE.
```

	CHAPTER 7 UNITED STATES STANDARD GENERAL LEDGER

```
		0701 PURPOSE
```
```
		0702 GENERAL
```
```
		0704 APPLICABILITY AND SCOPE
```
```
		0705 BASIC CONCEPT
```
```
		0706 OBJECTIVES AND BENEFITS
```

		0707 BUDGETARY AND PROPRIETARY ACCOUNTING RELATIONSHIPS

		0708 U.S. GOVERNMENT STANDARD GENERAL LEDGER ACCOUNTS

		Appendix B. U.S. Government Standard General Ledger Accounts and Definitions

	Chapter 8 HIERARCHY OF ACCOUNTING STANDARDS

```
		0801. OVERVIEW
```
```
		0802. PURPOSE.
```

		0803. HIERARCHY OF ACCOUNTING STANDARDS

		0804. OTHER AUTHORITATIVE REQUIREMENTS.

```
	Chapter 9 FINANCIAL RECORDS RETENTION
```
```
		0901. OVERVIEW.
```
```
		0902. POLICY AND PROCEDURES
```

DoD FMR Vol 02A

DOD FMR Vol 02A - Budget Formulation and Presentation

```
	CHAPTER 1 GENERAL INFORMATION
```
```
		0102 FUNDING POLICIES
```

DoD FMR Vol 02B

DoD FMR Vol 2B - Budget Formulation and Presentation

	CHAPTER 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS

```
		0601 GENERAL
```

		0602 UNIFORM BUDGET AND FISCAL ACCOUNTING CLASSIFICATION

	CHAPTER 7 BASE REALIGNMENT AND CLOSURE APPROPRIATIONS

		0702 UNIFORM BUDGET AND FISCAL ACCOUNTING CLASSIFICATION

	CHAPTER 8 FACILITIES SUSTAINMENT AND RESTORATION/MODERNIZATION

		0804 REVENUE FROM TRANSFER OR DISPOSAL OF DOD REAL PROPERTY AND REVENUE FROM LEASING OUT OF DOD ASSETS

		0805 DOD OVERSEAS MILITARY FACILITY INVESTMENT RECOVERY ACCOUNT

	CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS

```
		0901 GENERAL
```
```
	CHAPTER 15 OVERSEAS COST REPORT
```

		1503 CONGRESSIONAL JUSTIFICATION/PRESENTATION

DoD FMR Vol 03

DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources

	CHAPTER 1 TEMPORARY APPROPRIATION WARRANTS

```
		0104. SPECIFIC GUIDANCE
```
```
	Chapter 2
```
```
		0202. COVERAGE
```
```
		0207. DEFERRALS AND RESCISSIONS
```

	Chapter 3 APPROPRIATION TRANSFER AUTHORITIES

```
		0302. TYPES OF TRANSFER AUTHORITIES
```

		0303.  STATUS REPORT ON TRANSFER ACTIONS

		0304. ACTIONS RELATED TO EXERCISE OF TRANSFER AUTHORITY

```
	Chapter 4 FUNCTIONAL TRANSFERS
```
```
		0402. TYPES OF TRANSFER AUTHORITIES
```
```
	Chapter 5
```
```
		0502. OVERVIEW
```
```
		0503. SUBMISSION REQUIREMENTS
```

		Appendix A INSTRUCTIONS FOR FORMAT 460

	Chapter 6 REPROGRAMMING OF DOD APPROPRIATED FUNDS

		0602. REPROGRAMMING DOCUMENTS IN GENERAL

```
		0604. REPROGRAMMING ACTIONS
```

		0610. REPROGRAMMING POLICY FOR CLOSING APPROPRIATION ACCOUNTS LEGISLATION (P.L. 101-510)

		0611. NATIONAL GUARD AND RESERVE EQUIPMENT APPROPRIATION NOTIFICATION PROCEDURES

```
	Chapter 8
```
```
		0802 COMMITMENTS
```
```
		0803 OBLIGATIONS
```

		0804 TRIANNUAL REVIEWS OF COMMITMENTS AND OBLIGATIONS

		0805 RECORDING OBLIGATIONS FOR COMMERCIAL PROCUREMENT CONTRACTS AND ORDERS

		0806 RENTAL AGREEMENTS AND LEASES OF REAL AND PERSONAL PROPERTY

		0807 REIMBURSABLE ORDERS PLACED WITH DOD COMPONENTS OR OTHER U.S. GOVERNMENT AGENCIES

		0808 ORDERS FOR MATERIEL PLACED WITH (OR THROUGH) STOCK FUNDS

```
		0809 PERSONAL SERVICES AND BENEFITS
```
```
		0810 PERMANENT CHANGE OF STATION
```
```
		0811 TEMPORARY DUTY TRAVEL
```
```
		0812 OTHER OBLIGATIONS
```

		0813 APPROVAL OF ADJUSTMENTS IN EXPIRED APPROPRIATION ACCOUNTS

```
		0814 UNRECORDED OBLIGATIONS
```

	Chapter 9 STATUS OF PRIOR YEAR CONSTRUCTION ACCOUNTS

```
		0901. FUNDING REVIEW OF PRIOR YEAR
```

	Chapter 10 ACCOUNTING REQUIREMENTS FOR EXPIRED AND CLOSED ACCOUNTS

```
		1002. POLICY AND PROCEDURES
```

	Chapter 11 UNMATCHED DISBURSEMENTS, NEGATIVE UNLIQUIDATED OBLIGATIONS, INTRANSIT DISBURSEMENTS AND SUSPENSE ACCOUNTS

```
		1102. DEFINITIONS
```
```
		1103. DISBURSEMENT POSTING POLICY
```

		1104. TREATMENT OF OVERAGED UNMATCHED DISBURSEMENTS AND NEGATIVE UNLIQUIDATED OBLIGATIONS

		1105. RESPONSIBILITIES FOR FUNDING OVERAGED UNMATCHED DISBURSEMENTS AND NEGATIVE UNLIQUIDATED OBLIGATIONS

		1107. MINIMUM RESEARCH EFFORTS REQUIRED FOR ALL OVERAGED NEGATIVE UNLIQUIDATED OBLIGATIONS AND UNMATCHED DISBURSEMENTS

		1108. REQUEST TO DISCONTINUE UNSUCCESSFUL RESEARCH EFFORTS FOR OVERAGED UNMATCHED DISBURSEMENTS AND NEGATIVE UNLIQUIDATED OBLIGATIONS

		1109. CORRECTIONS AND POSTINGS OF PRIOR DISBURSEMENTS INVOLVING APPROPRIATED FUNDS

		1110. CORRECTIONS AND POSTINGS OF DISBURSEMENTS INVOLVING THE WORKING CAPITAL FUNDS

		1111. CORRECTIONS AND POSTINGS OF DISBURSEMENT INVOLVING THE FOREIGN MILITARY SALES (FMS) TRUST FUND

		1112. CORRECTIONS OF DISBURSEMENTS INVOLVING BOTH APPROPRIATED FUNDS AND REVOLVING OR TRUST FUNDS

		1113. CORRECTIONS REQUIRING NEW DISBURSEMENTS OR COLLECTIONS

		1114. POLICY AND PROCEDURES FOR PROCESSING AND OBLIGATING AMOUNTS FOR IN-TRANSIT DISBURSEMENTS

		1115. "BUDGET CLEARING ACCOUNT (SUSPENSE)," F3875, AND "UNDISTRIBUTED INTERGOVERNMENTAL PAYMENTS," F3885

	Chapter 13 RECEIPT AND DISTRIBUTION OF BUDGETARY RESOURCES DEPARTMENTAL-LEVEL

```
		1302 STANDARDS
```

		1303 ACCOUNT ADJUSTMENTS AND ACCOUNT CLOSING PROCEDURES

	CHAPTER 14 RECEIPT AND DISTRIBUTION OF BUDGETARY RESOURCES AT THE INTERMEDIATE-LEVEL

```
		1402 STANDARDS
```

	Chapter 15 RECEIPT AND USE OF BUDGETARY RESOURCES EXECUTION LEVEL

```
		1502. STANDARDS
```

		1503  ACCOUNT ADJUSTMENTS AND ACCOUNT CLOSING PROCEDURES

	Chapter 16 ACCRUED EXPENDITURES FOR CONTRACTS

```
		1602. STANDARDS
```
```
		1603. OPERATIONAL REQUIREMENTS
```

	Chapter 17 ACCOUNTING REQUIREMENTS FOR MILITARY CONSTRUCTION PROJECTS

		1702. EFFORTS TO BE FINANCED BY MILITARY CONSTRUCTION APPROPRIATIONS

		1703. EFFORTS FINANCED BY OTHER THAN MILITARY CONSTRUCTION APPROPRIATIONS

		1704. AUTHORIZATION, APPROPRIATION, OBLIGATION, AND EXPENDITURE RESTRICTIONS

```
		1705. DOCUMENTATION STANDARDS
```

	Chapter 18 PUBLIC ENTERPRISE AND TRUST FUNDS

```
		1802. BACKGROUND
```
```
		1803. EXECUTION REQUIREMENTS
```
```
	Chapter 19 WORKING CAPITAL FUNDS
```
```
		1902. BACKGROUND
```
```
		1903. EXECUTION REQUIREMENTS
```

DoD FMR Vol 04

DOD FMR Vol 04 - Accounting Policy and Procedures

```
	Chapter 1 FINANCIAL CONTROL OF ASSETS
```

		0103. FUND BALANCE WITH TREASURY AND CASH

```
		0104. RECEIVABLES
```
```
		0105. INVENTORY AND RELATED PROPERTY
```
```
		0106. ADVANCES AND PREPAYMENTS
```

	Chapter 2 ACCOUNTING FOR CASH AND FUND BALANCES WITH TREASURY

```
		0204. BILLINGS AND COLLECTION POLICY
```
```
	Chapter 3, RECEIVABLES
```
```
		0301 GENERAL
```
```
		0302 DEFINITIONS
```

		0303 RECEIVABLES POLICY AND PROCEDURES

```
		0304 PUBLIC RECEIVABLES
```
```
		0305 INTRAGOVERNMENTAL RECEIVABLES
```

		0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC

		0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS

	Chapter 4 INVENTORY AND RELATED PROPERTY

```
	Chapter 5 ADVANCES AND PREPAYMENTS
```
```
		0501. GENERAL
```
```
		0502. ACCOUNTING POLICY
```
```
		0503. ACCOUNTING FOR ADVANCES
```
```
	CHAPTER 9 - ACCOUNTS PAYABLE
```
```
		0901. GENERAL
```

		0902. ACCOUNTING POLICY FOR ACCOUNTS PAYABLE

		0903. ACCOUNTING PROCEDURES FOR ACCOUNTS PAYABLE

```
	Chapter 10
```
```
		1002. ACCOUNTING POLICY FOR ACCRUALS
```
```
	Chapter 11
```
```
		1102. ACCOUNTING POLICY FOR DEBT
```
```
	Chapter 12
```

		1202. ACCOUNTING POLICY AND PROCEDURES FOR UNEARNED REVENUE (ADVANCES, DEFERRED CREDITS, AND DEPOSITS)

		1203. ACCOUNTING POLICY AND PROCEDURES FOR OTHER LIABILITIES

	CHAPTER 16  REVENUES AND OTHER FINANCING SOURCES, EXPENSES, GAINS, AND LOSES

		1602. REVENUES, GAINS, AND OTHER FINANCING SOURCES

```
		APPENDIX A
```

	Chapter 17  EXPENSES AND MISCELLANEOUS ITEMS

		1702. ACCOUNTING POLICY FOR EXPENSES AND MISCELLANEOUS ITEMS

		1705. OPERATING EXPENSES/PROGRAM COSTS (ACCOUNT 6100)

		1710. OTHER INTEREST EXPENSES (ACCOUNT 6330)

		1712. COST OF GOODS SOLD (ACCOUNT 6500)

```
		1713. APPLIED OVERHEAD (ACCOUNT 6600)
```

	Chapter 18  REVENUES, OTHER FINANCING SOURCES, AND GAINS

		1802. ACCOUNTING POLICY FOR REVENUES, OTHER FINANCING SOURCES, AND GAINS

		1804. ACCOUNTING FOR REVENUES AND FINANCING SOURCES (ACCOUNT 5000)

		1805. ACCOUNTING FOR MISCELLANEOUS ITEMS

```
	CHAPTER 19  COST IDENTIFICATION
```
```
		1901. GENERAL
```
```
		1902. COST ACCOUNTING STANDARDS
```
```
	CHAPTER 20  JOB ORDER COST AACOUNTING
```
```
		2003. ESTABLISHING THE JOB ORDER
```
```
		2004. PRODUCTION COST COMPONENTS
```
```
	CHAPTER 22  COST FINDING
```
```
		2202. POLICY
```
```
		2203. COST-FINDING TECHNIQUES
```

	CHAPTER 23  COST DISTRIBUTION FOR INFORMATION TECHNOLOGY FACILITIES

```
		2302. REQUIREMENTS
```

		2306. IDENTIFICATION AND ALLOCATION OF COSTS

```
		2307. RATE COMPUTATION
```

DoD FMR Vol 05

DOD FMR Vol 05 - Disbursing Policy and Procedures

	CHAPTER 25 CLAIMS AGAINST THE GOVERNMENT (INCLUDES QUESTIONABLE AND FRAUDULENT CLAIMS)

		2504 FALSE, FICTITIOUS, OR FRAUDULENT CLAIMS

```
		2505 CLAIMS AGAINST THE GOVERNMENT
```

DoD FMR Vol 06A

DOD FMR Vol 06A - Reporting Policy and Procedures

```
	CHAPTER 1 GENERAL REPORTING
```
```
		0102 STANDARDS
```
```
	Chapter 3 ACCOUNTABILITY FOR CASH
```

		0303. STATEMENT OF TRANSACTIONS(DD Form 1329 or DD Form 1329m)

```
	Chapter 7 FOREIGN CURRENCY REPORTS
```
```
		0701. GENERAL
```
```
		0702. REPORTING PROCEDURES
```

		Appendix C Foreign Currency Projected Disbursements - Military Construction Report for Air Force Funds

	CHAPTER 9 ACCOUNTING AND REPORTING FOR OPERATION AND MAINTENANCE OF THE FAMILY HOUSING PROGRAM

		0905. COST ELEMENTS AND COMPUTATION OF CHARGES

```
		0906. REIMBURSEMENTS
```
```
	Chapter 10 Deleted
```

	Chapter 11 FINANCING AND REPORTING COSTS OF MILITARY RESOURCES USED IN CIVIL DISTURBANCES

```
		1103. PROCEDURES
```

	Chapter 12 COLLECTING AND REPORTING OF FOREIGN INDEBTEDNESS WITHIN THE DEPARTMENT OF DEFENSE (DOD)

```
		1201. POLICY
```

		1202. COLLECTION AND FOLLOW-UP PROCEDURES

		1203. REPORTING OF ACCOUNTS RECEIVABLE AND SALES UNDER 120-DAY DELAYED PAYMENT TERMS (SHORT-TERM CREDIT)

	CHAPTER 13 INTERNATIONAL BALANCE OF PAYMENTS REPORTING AND ESTIMATING

```
		1301. General
```
```
		Appendix A DFAS-IN IBOP REPORTS
```

		Appendix B DFAS-CL (NAVY) and DFAS-KC (MARINE CORPS)International Balance of Payments (IBOP) REPORTS

		Appendix C DFAS-DE - AIR FORCE IBOP REPORTS

DoD FMR Vol 06B

DoD FMR Vol 06B - For and Content of the Department of Defense Audited Financial Statements

	CHAPTER 6 STATEMENT OF CHANGES IN NET POSITION

		0601  FORMAT FOR THE STATEMENT OF CHANGES IN NET POSITION

DoD FMR Vol 07A

DOD FMR Vol 07A - Military Pay Policy and Procedures - Active Duty and Reserve Pay - June 2006

```
	CHAPTER 1 - BASIC PAY
```
```
		0102 COMPUTATION OF PAY
```

		0103 ABSENCE FROM DUTY, EFFECT ON PAY AND ALLOWANCES

	Chapter 5 SPECIAL PAYS FOR MEDICAL OFFICERS

```
		0501. VARIABLE SPECIAL PAY
```
```
		0503. ADDITIONAL SPECIAL PAY
```
```
		0508. MULTIYEAR SPECIAL PAY (MSP)
```

	Chapter 6 SPECIAL PAYS FOR DENTAL OFFICERS

```
		0601 ACCESSION BONUS
```
```
		0608 MULTIYEAR RETENTION BONUS (MRB)
```

	Chapter 8 SPECIAL PAY - SPECIAL DUTY ASSIGNMENT PAY - ENLISTED MEMBERS

```
		0802 CONDITIONS OF ENTITLEMENT
```

	CHAPTER 14 SPECIAL PAY OR BONUS-QUALIFIED MEMBERS EXTENDING DUTY AT DESIGNATED LOCATIONS OVERSEAS

```
		1401 CONDITIONS OF ENTITLEMENT
```
```
		1402 TYPES OF ENTITLEMENT
```
```
		1403 TERMINATION OF SPECIAL PAY
```

		1404 TERMINATION AND RECOUPMENT OF BONUS

	Chapter 19 SPECIAL PAY - FOREIGN LANGUAGE PROFICIENCY

```
		1902. CONDITIONS OF ENTITLEMENT
```
```
	Chapter 22 AERIAL FLIGHTS
```

		2201. HAZARDOUS DUTY INCENTIVE PAY (HDIP) FOR FLYING DUTY

```
	CHAPTER 25 SUBSISTENCE ALLOWANCES
```
```
		2501 BASIC ALLOWANCE FOR SUBSISTENCE
```

		2502 FAMILY SUBSISTENCE SUPPLEMENTAL ALLOWANCE (FSSA)

	Chapter 29 CLOTHING MONETARY ALLOWANCES

		2903. CASH CLOTHING REPLACEMENT ALLOWANCES

```
		2904. EXTRA CLOTHING ALLOWANCES
```

	CHAPTER 30 OFFICERS' UNIFORM AND EQUIPMENT ALLOWANCE

```
		3002 INITIAL UNIFORM ALLOWANCE
```

		3003 ADDITIONAL ACTIVE DUTY UNIFORM ALLOWANCE

```
	CHAPTER 31 PERSONAL MONEY ALLOWANCE
```
```
		3103 TAXABILITY AND WITHHOLDING TAX
```

	Chapter 33 PAYMENTS ON BEHALF OF MENTALLY INCOMPETENT MEMBERS

```
		3302. PAYMENT
```

		3305. RESTRICTION AGAINST ACCEPTANCE OF FEES

```
	Chapter 35-Separation Payments
```
```
		3501. ACCRUED LEAVE PAY
```
```
		3502. SEPARATION PAY (NONDISABILITY)
```

		3503. SAVINGS PROVISIONS FOR READJUSTMENT AND SEVERANCE PAY (OTHER THAN DISABILITY)

```
		3504. DISABILITY SEVERANCE PAY
```

		3505. CONTRACT CANCELLATION PAY AND ALLOWANCES (NAVY AND MARINE CORPS ONLY)

		3506. MISCELLANEOUS SEPARATION PAYMENTS

```
		3508. VOLUNTARY SEPARATION INCENTIVE
```

	Chapter 37 BENEFITS FOR MEMBERS HELD AS CAPTIVES

```
		3701. FORMER CAPTIVE PAYMENT
```
```
		3703. SAVINGS ALLOTMENT
```

	Chapter 38 SERVICE ACADEMY CADETS, MIDSHIPMEN, AND SERVICE ACADEMY PREPARATORY SCHOOL STUDENTS

```
		3809. TAXES
```

		3811. ADVANCE PAY FOR CLOTHING AND EQUIPMENT PURCHASES

	CHAPTER 41 GENERAL PROVISIONS GOVERNING ALLOTMENTS OF PAY (Other than Child and Spousal Support Allotments Required by Law) 5/7/2004

```
		4103. AUTHORIZED ALLOTMENTS
```

		4109. RIGHT TO ALLOTMENT IN CASE OF DEATH

		4110. ALLOTMENT OVERPAYMENT RESPONSIBILITIES

```
	Chapter 42 DISCRETIONARY ALLOTMENTS
```

		4201 RESTRICTIONS ON DISCRETIONARY ALLOTMENTS

		4202 ALLOTMENTS TO DEPENDENTS OR RELATIVES

```
		4203 INSURANCE ALLOTMENTS
```

	CHAPTER 43 NON-DISCRETIONARY ALLOTMENTS

		4304. ALLOTMENTS FOR CHILD AND SPOUSAL SUPPORT

```
		4305. ALLOTMENTS FOR COMMERCIAL DEBTS
```

	CHAPTER 45 FEDERAL INSURANCE CONTRIBUTION ACT (FICA)

```
		4502 REQUIREMENTS
```

	Chapter 47 SERVICEMEMBERS' GROUP LIFE INSURANCE (SGLI) PROGRAM

```
		4707. DEDUCTIONS (SGLI PREMIUMS)
```
```
		4709. EXTRA HAZARD COSTS
```

		4711. FAMILY COVERAGE UNDER SGLI (FSGLI)

```
	Chapter 48 COURTS-MARTIAL SENTENCES
```

		4801. EFFECT OF SENTENCES ON PAY AND ALLOWANCES

```
		4803. FORFEITURES
```

		4805.  EXECUTION OF COURTS-MARTIAL SENTENCES APPELLATE REVIEW REQUIREMENTS  See Table 48-1.

		4808. REMISSION, SUSPENSION, AND CANCELLATION OF FORFEITURES

		4809. SENTENCES DISAPPROVED OR SET ASIDE

		4810.  REIMBURSEMENT OF PAY WITHHELD UNDER ILLEGAL SENTENCES

		4812. DISPOSITION OF COURTS MARTIAL FORFEITURES AND FINE

	CHAPTER 50 STOPPAGES AND COLLECTIONS OTHER THAN COURT MARTIAL FORFEITURES

		5001 VOLUNTARY AND INVOLUNTARY COLLECTIONS

		5002 LEGAL PROCESS FOR ENFORCEMENT OF CHILD SUPPORT AND ALIMONY OBLIGATIONS

		5003 INVOLUNTARY ALLOTMENT OF PAY FOR ENFORCEMENT OF COMMERCIAL DEBTS

		5004 REMISSION AND CANCELLATION OF INDEBTEDNESS

```
	Chapter 51 SAVINGS DEPOSIT PROGRAM
```
```
		5102. AUTHORITY AND ELIGIBILITY
```
```
		5104. INTEREST ON DEPOSITS
```

		5105. CONDITIONS UNDER WHICH DEPOSITS, PLUS INTEREST, ARE REPAID  See Table 51-3.

```
		5107. WITHDRAWAL OF DEPOSITS
```

		5109.  LIABILITY OF DISBURSING OFFICERS

```
	Chapter 54 TRICARE DENTAL PROGRAM
```
```
		5401. TRICARE DENTAL PROGRAM (TDP)
```

	CHAPTER 57 ACTIVE DUTY (NOT EXTENDED ACTIVE DUTY) ENTITLEMENTS

```
		5701 GENERAL PROVISIONS
```
```
		5703 COMPUTATION OF PAY
```
```
		5704 SPECIAL AND INCENTIVE PAY
```

	CHAPTER 59 PAYMENT OF MEMBERS OF THE SENIOR RESERVE OFFICERS' TRAINING CORPS (ROTC)

```
		5901 SUBSISTENCE ALLOWANCE
```

		5908 FIELD TRAINING OR AT-SEA TRAINING

	CHAPTER 60 PAYMENT OF MEMBERS OF THE ARMED FORCES HEALTH PROFESSIONS SCHOLARSHIP AND FINANCIAL ASSISTANCE PROGRAM (AFHPS/FAP)

		6001 ARMED FORCES HEALTH PROFESSIONS SCHOLARSHIP PROGRAM

```
		6002 FINANCIAL ASSISTANCE PROGRAM
```
```
	Chapter 62 HEALTH PROFESSIONAL STIPEND
```

		6201. PRIOR STIPEND PROGRAM REPEALED WITH EXCEPTION

```
		6202. CURRENT STIPEND PROGRAM
```
```
	Chapter 65 HIGH-DEPLOYMENT PER DIEM
```
```
		6501. ENTITLEMENT
```

DoD FMR Vol 07B

DOD FMR Vol 07B - Military Pay Policy and Procedures - Retired Pay

	Chapter 1 INITIAL ENTITLEMENTS-RETIREMENTS

		0104 UNIFORM RETIREMENT DATE ACT (URDA) APPLICATION (5 U.S.C. 8301(b)) (reference (az))

```
		0105 RANK AND PAY GRADE
```
```
		0107 HEROISM PAY
```

	Chapter 2 INITIAL ENTITLEMENT-FLEET RESERVE/FLEET MARINE CORPS RESERVE

```
		0204. DATE OF TRANSFER
```
```
		0205. RANK AND GRADE
```
```
		0206. GROSS PAY COMPUTATION
```
```
	Chapter 3 GROSS PAY COMPUTATION
```
```
		0301 BASIC COMPUTATION
```
```
		0302 APPLICATION OF SAVED PAY
```
```
		0304 SPECIAL PROVISIONS
```

	Chapter 4 RECOUPMENT OF READJUSTMENT PAY, NONDISABILITY SEVERANCE PAY, SEPARATION PAY, VOLUNTARY SEPARATION INCENTIVE, AND SPECIAL SEPARATION BENEFIT

```
		0402. READJUSTMENT PAY
```
```
		0403. SEVERANCE PAY-NONDISABILITY
```
```
		0404. SEPARATION PAY
```
```
	Chapter 5 EMPLOYMENT
```
```
		0503. FOREIGN GOVERNMENT EMPLOYMENT
```
```
		0504. FEDERAL JUDGES
```

		0505. SERVICE IN MILITARY FORCE OF NEWLY DEMOCRATIC NATIONS

	Chapter 6 FOREIGN CITIZENSHIP AFTER RETIREMENT

```
		0601. GENERAL APPLICATION
```

		0605. DUAL CITIZENSHIP AND/OR SERVICE IN THE ARMED FORCES OF A FOREIGN COUNTRY

	Chapter 7 RECOMPUTATION AFTER ADDITIONAL ACTIVE/RESERVE DUTY

```
		0701. GENERAL
```

		0702. COMPUTATION OF ADDITIONAL ACTIVE SERVICE

```
		0703. LENGTH OF TIME ON ACTIVE DUTY
```
```
		0704. APPLICABLE BASIC PAY RATES
```

		0705. GRADES AUTHORIZED FOR RECOMPUTATION

```
		0706. RECOMPUTATION OF ENTITLEMENT
```

		0707. HEROISM PAY. See section 0107 of this volume.

```
	Chapter 9 ADVANCEMENTS ON RETIRED LIST
```
```
		0904. EFFECTS ON PAY
```
```
	Chapter 10 CORRECTION OF RECORDS
```
```
		1002. PAY COMPUTATION
```
```
		1004. APPROPRIATION CHARGES
```

	Chapter 11 REMOVAL FROM THE TEMPORARY DISABILITY RETIRED LIST

```
		1102. COMPUTATION OF SEVERANCE PAY
```

		1106. TERMINATION OF TEMPORARY DISABILITY RETIRED PAY

		1107. NOTIFICATION TO DEPARTMENT OF VETERANS AFFAIRS (VA).

```
	Chapter 12 WAIVER OF RETIRED PAY
```
```
		1201. WAIVER CONDITIONS AND BENEFITS
```

		1202. DEPARTMENT OF VETERANS AFFAIRS BENEFITS

```
		1203. CIVIL SERVICE RETIREMENT
```

		1204. RESERVE TRAINING (ARMY AND AIR FORCE ONLY)

```
	Chapter 13 SUSPENSION OF PAY
```
```
		1301. GENERAL.
```
```
		1302. STATUTORY REQUIREMENTS
```
```
		1303. REGULATORY REQUIREMENTS
```

		1304. SERVICE DEPARTMENT ADMINISTRATIVE REQUIREMENTS

```
	Chapter 14 PAYMENT RESTRICTIONS
```
```
		1401. GENERAL
```

		1403. EXPIRATION OF ELIGIBILITY TO RETIRED PAY

```
	Chapter 15 PROOF OF EXISTENCE
```
```
		1502 COMPETENT RETIREE
```
```
		1504 MAILING OF RETIRED PAY CHECKS
```

	Chapter 16 PHYSICAL OR MENTAL INCAPACITATION

```
		1604 APPOINTMENT OF TRUSTEE
```
```
	Chapter 17 BANKRUPTCIES
```

		1701. WAGE EARNER'S PLAN UNDER THE BANKRUPTCY ACT, CHAPTER 13 (reference (dg))

```
		1702. REGULAR BANKRUPTCY.
```

	Chapter 19 GENERAL PROVISIONS GOVERNING ALLOTMENTS OF RETIRED PAY

```
		1903 AUTHORIZED ALLOTMENTS
```

		1904. RETIRED PAY WHICH MAY BE ALLOTTED

```
	Chapter 20 DISCRETIONARY ALLOTMENTS
```
```
		2001. DISCRETIONARY ALLOTMENTS
```

	Chapter 24 COMPUTATION OF WAGES SUBJECT TO FEDERAL INCOME TAX WITHHOLDING

```
		2402. RETIRED PAY SUBJECT TO FITW.
```
```
		2403. RETIRED PAY NOT SUBJECT TO FITW
```

		2404. EFFECT OF VA AWARD ON FEDERAL INCOME TAX WITHHOLDING

```
		2405. GROSS PAY PARTIALLY TAXABLE
```

		2406. FITW WAGE REDUCTIONS FROM DEDUCTIONS AND COLLECTIONS

		2410. TAXABILITY OF DIRECT REMITTANCE PAYMENTS FOR COVERAGE UNDER THE SURVIVOR BENEFIT PLAN (SBP)

		2411. TAXABILITY OF DIRECT REMITTANCE PAYMENTS FOR COVERAGE UNDER THE RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN (RSFPP)

		2412. PROCESSING CORRECTION OF RECORDS CASES

```
		2413. TAXABILITY AND WITHHOLDING
```

	Chapter 25 COMPUTATION OF FEDERAL INCOME TAX WITHHOLDING

		2501. WAGES SUBJECT TO WITHHOLDING OF FEDERAL INCOME TAX

		2502. RATES FOR REGULAR AND ADDITIONAL WITHHOLDING OF FEDERAL INCOME TAX

```
	Chapter 27 GARNISHMENTS
```
```
		2706. EFFECTS ON ALLOTMENTS
```
```
		2709. LIMITATIONS
```
```
		2711. PRIORITIES
```
```
		2712. COLLECTIONS BY GARNISHMENTS.
```
```
	Chapter 28 COLLECTION OF DEBTS
```

		2803. COLLECTION WITH MEMBER'S CONSENT.

		2804. AUTHORITY FOR INVOLUNTARY COLLECTION.

		2805. COLLECTION UNDER 37 U.S.C. 1007(C) (reference (z))

		2806. COLLECTION UNDER 5 U.S.C. 5514 (reference (az))

		2807. LIMITATION ON AMOUNT OF DEDUCTIONS

		2808. INTEREST, PENALTIES, AND ADMINISTRATIVE COSTS

```
		2809. WAIVER OF INDEBTEDNESS
```

		2810. APPLICATION OF THE FEDERAL CLAIMS COLLECTION ACT.

```
		2811. IRS TAX LEVIES
```
```
		2812. BANKRUPTCY.
```

		2814. PRIORITY OF DEDUCTIONS AND COLLECTIONS.

	Chapter 29 FORMER SPOUSE PAYMENTS FROM RETIRED PAY

```
		2911 PAYMENTS
```

	Chapter 32 RECOVERY OF PAYMENTS MADE TO A FINANCIAL ORGANIZATION

		3201. ACCOUNTABILITY OF FINANCIAL INSTITUTION FOR DIRECT DEPOSIT PAYMENTS

		3203. LIABILITY OF DISBURSING OFFICER.

	Chapter 34 RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN ELECTION AND WITHDRAWALS

```
		3402. WITHDRAWALS
```

	Chapter 36 RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN - COST OF COVERAGE

		3602. CONTINUANCE OR DISCONTINUANCE OF COST BASED ON OPTIONS ELECTED

		3603. REDUCTION OF RETIRED PAY FOR COST OF COVERAGE

```
		3604. EFFECTIVE DATE OF REDUCTION
```

		3605. PAYMENT OF COST DURING NON-RECEIPT OF RETIRED PAY

```
		3611. TAXABILITY OF COST.
```
```
		3612. INCOME EXCLUSION.
```

	Chapter 37 RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN - ANNUITY AMOUNTS

```
		3702. EFFECTIVE DATE OF ANNUITY
```
```
		3704. CLAIMS FOR ANNUITY.
```
```
		3707. PAYMENT TO CHILDREN
```

	Chapter 38 RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN - ANNUITY OVERPAYMENTS

```
		3804 WAIVER OF INDEBTEDNESS
```

	Chapter 39 RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN - ANNUITY TERMINATIONS AND REINSTATEMENTS

```
		3901. TERMINATIONS
```

	Chapter 47 SURVIVOR BENEFIT PLAN - ANNUITY PAYMENTS

```
		4702. LIABILITY
```
```
		4703. LIQUIDATION OF DEBT
```
```
		4704. WAIVER OF INDEBTEDNESS
```

	Chapter 49 SURVIVOR BENEFIT PLAN (SBP) - COST-OF-LIVING ADJUSTMENT

```
		4903. ANNUITIES
```

	Chapter 51 SURVIVOR BENEFIT PLAN - MINIMUM INCOME WINDOW

```
		5101. ELIGIBILITY CRITERIA
```
```
		5102. AMOUNT OF ANNUITY
```

		5104. ANNUITANT - MENTALLY OR PHYSICALLY INCAPACITATED

```
		5105. CHANGES AND TERMINATION
```
```
		5106. REOPENED CLAIM
```
```
		5108. LIABILITY
```

	Chapter 57 RESERVE COMPONENT SURVIVOR BENEFIT PLAN (RCSBP) - PREMIUM

```
		5703. CALCULATION OF PREMIUM
```

		5704. INITIAL PREMIUM AND EFFECTIVE DATE

		5705. SUSPENSION, TERMINATION, REINSTATEMENT, AND CHANGE OF PREMIUM

	Chapter 58 RESERVE COMPONENT SURVIVOR BENEFIT PLAN (RCSBP) - ANNUITY AMOUNT AND OFFSETS

```
		5801. ANNUITY AMOUNT
```

	Chapter 59 VICTIMS OF ABUSE - RETIREMENT ELIGIBLE MEMBERS

```
		5903.
```
```
		5905. METHOD OF PAYMENT
```

	CHAPTER 60 VICTIMS OF ABUSE - NON-RETIREMENT ELIGIBLE MEMBERS(Transitional Compensation)

```
		6001 GENERAL
```

	Appendix G MEMORANDUM OF UNDERSTANDING BETWEEN THE VETERANS ADMINISTRATION AND THE DEPARTMENT OF DEFENSE

	Appendix V INTERAGENCY AGREEMENT BETWEEN THE DEPARTMENT OF VETERANS AFFAIRS AND THE DEPARTMENT OF DEFENSE MILITARY RETIRED PAY

DoD FMR Vol 07C

DOD FMR Vol 07C - Special Military Pay/Personnel Programs and Operating Procedures

	Chapter 1 SPECIAL AND VOLUNTARY SEPARATION PAYMENT PROCEDURES

		0102. REQUIREMENTS AND PAYMENTS PROCEDURES

```
		0103. DEBT COLLECTION PROCEDURES
```
```
		0104. BENEFICIARY PAYMENT PROCEDURES
```
```
		0105. ACCOUNTING PROCEDURAL GUIDANCE
```

	Chapter 2 MILITARY PAY SYSTEM RECONCILIATIONS

		0204. MILITARY PAYROLL AND PERSONNEL FILE SYSTEM RECONCILIATION

```
		0205. GROSS TO NET RECONCILIATION
```

	Chapter 3 DISPOSITION OF FORFEITURES AND FINES AS A RESULT OF COURTS-MARTIAL, NONJUDICIAL PUNISHMENT, AND DESERTION

```
		0303. GENERAL POLICY.
```
```
		0304. PROCEDURES
```

	Chapter 4 REIMBURSEMENT OF ADOPTION EXPENSES

```
		0405. RESPONSIBILITIES
```

		0406. ADOPTION REIMBURSEMENT PROCEDURES

	Chapter 5 RESERVE TRANSITION BENEFIT PAYMENTS

```
		0505. PAYMENT PROCEDURES
```
```
		0506. DEBT COLLECTION PROCEDURES
```

	Chapter 7 IMPLEMENTING PROCEDURES FOR MANDATORY ELECTRONIC FUNDS TRANSFER (EFT) OF MILITARY PAY

```
		0701. GENERAL PROVISIONS
```

	Chapter 8 CENTRALIZED PROCESSING OF INVOLUNTARYWITHHOLDING OF MEMBER PAY FOR THE SERVICES' EXCHANGE COMMANDS

```
		0801. GENERAL PROVISIONS
```

DoD FMR Vol 08

DOD FMR Vol 08 - Civilian Pay Policy and Procedures

```
	CHAPTER 2 TIME AND ATTENDANCE
```

		0204. TIME AND ATTENDANCE CERTIFICATION

```
		0205. TIME AND ATTENDANCE REPORTING
```
```
		0206. ADJUSTMENTS AND CORRECTIONS
```
```
		0208. LABOR DISTRIBUTION
```
```
	CHAPTER 3 PAY ADMINISTRATION
```
```
		0301. GENERAL PROVISIONS
```
```
		0303. PREMIUM PAY
```

		0306. RECRUITMENT AND RELOCATION BONUSES

```
		0307. LUMP-SUM LEAVE PAYMENTS
```
```
		0308. SEVERANCE
```
```
		0309. ADVANCE OF PAY
```
```
		0311. AWARDS
```

		0312. CONTINUATION OF PAY (COP) FOR FEDERAL EMPLOYEES

```
		0313. BACK PAY
```
```
		0314. EMERGENCY EVACUATION PAYMENTS
```
```
		0315. MISCELLANEOUS
```
```
	CHAPTER 5 LEAVE
```
```
		0501.   GENERAL REQUIREMENTS
```
```
		0502. ANNUAL LEAVE
```
```
		0503. SICK LEAVE
```
```
		0508. RESTORED LEAVE
```
```
		0510. COMPENSATORY TIME USED
```

		0511. COMPENSATORY TIME OFF FOR RELIGIOUS REASONS.

		0512. LEAVE-SHARING PROGRAMS (VOLUNTARY LEAVE TRANSFER AND VOLUNTARY LEAVE BANK)

```
		0514. CREDIT HOURS
```
```
		0517. COURT LEAVE
```
```
		0518. MILITARY LEAVE
```
```
		0528. SUSPENSION.
```

	CHAPTER 6 MISCELLANEOUS ACTIONS (SPECIAL ACTIONS)

		0602. UNEMPLOYMENT INSURANCE FOR CANADIAN EMPLOYEES

```
		0603. MASS TRANSFER OF PAY ACCOUNTS
```
```
		0604. DOUBTFUL OR QUESTIONABLE CLAIMS
```
```
	CHAPTER 7 SPECIAL CATEGORY EMPLOYEES
```

		0702. DEPARTMENT OF DEFENSE EDUCATION ACTIVITY (DODEA) EMPLOYEES

		0703. OTHER THAN FULL-TIME CAREER EMPLOYEES

```
		0704. REEMPLOYED ANNUITANTS
```
```
		0705. DECEASED EMPLOYEES
```
```
		0707. LEGALLY INCOMPETENT EMPLOYEES
```

		0708. MISSING PERSONS, CAPTURED OR INTERNED

		0714. EMERGENCY MEDICAL TECHNICIAN (EMT)

	CHAPTER 8 UNDERPAYMENTS AND INDEBTEDNESS

```
		0801. UNDERPAYMENTS
```

		0803. RECOVERY OF OVERPAYMENTS OF PAY AND ALLOWANCES FROM CURRENT DEPARTMENT OF DEFENSE EMPLOYEES

		0804. RECOVERY OF OVERPAYMENTS OF PAY AND ALLOWANCES FROM TRANSFERRED OR FORMER DEPARTMENT OF DEFENSE EMPLOYEES

		0805. RECOVERY OF OTHER DEPARTMENT OF DEFENSE DEBTS

```
		0806. SALARY OFFSET REQUESTS
```
```
		0808. CORRECTIONS
```
```
	CHAPTER 9 RECORDS, FILES AND REPORTS
```
```
		0901. RECORDS AND FILES
```
```
		0902. REPORTS
```

DoD FMR Vol 09

DOD FMR Vol 09 - Travel Policy and Procedures

```
	CHAPTER 2 DEFENSE TRAVEL SYSTEM
```

		0206 FISCAL YEAR END TRAVEL AND ACCOUNTING POLICY

	CHAPTER 3 DEPARTMENT OF DEFENSE GOVERNMENT TRAVEL CHARGE CARD

		0308 TRAVELER REIMBURSEMENT AND PAYMENT RESPONSIBILITIES

	CHAPTER 5 TEMPORARY DUTY TRAVEL (TDY) - NONDEFENSE TRAVEL SYSTEM

```
		0502 RESPONSIBILITIES
```
```
		0503 TRAVEL ORDERS
```
```
		0504 TRAVEL ADVANCES
```
```
		0505 TRAVEL ADVANCE LIMITATIONS
```

		0508 GOVERNMENT QUARTERS AND DINING FACILITY AVAILABILITY

		0509 SPECIAL STATUS AND PER DIEM RATES

```
	CHAPTER 6 PERMANENT DUTY TRAVEL
```

		0603 TRANSPORTATION AND STORAGE OF HOUSEHOLD GOODS (HHG)

		0610 CIVILIAN REAL ESTATE TRANSACTIONS

		0611 PAYMENT OF TRAVEL VOUCHERS INVOLVING OCONUS PERMANENT DUTY ASSIGNMENT FOR DOD CIVILIAN EMPLOYEES

		0612 RELOCATION INCOME TAX ALLOWANCE (RITA)

	CHAPTER 8 PROCESSING TRAVEL CLAIMS - OTHER THAN DEFENSE TRAVEL SYSTEM

```
		0801 GENERAL
```
```
		0805 SUBMISSION OF TRAVEL CLAIMS
```

		0806 COLLECTIONS AND INDEBTEDNESS FOR EMPLOYEES

```
		0808 CLAIM FOR LATE PAYMENT FEE
```

DoD FMR Vol 10

DOD FMR Vol 10 - Contract Payment Policy and Procedures

```
	0101. GENERAL
```
```
	0102. PROCEDURES
```

	Chapter 2 DISCOUNT OFFERS AND CALCULATIONS AND REBATES

```
		0201. POLICY
```
```
		0202. PROCEDURES
```

	Chapter 4 MISCELLANEOUS ADVANCE PAYMENTS

```
		0401. ADVANCE PAYMENTS
```
```
	Chapter 5
```
```
		0501. LEASES
```
```
		0502.  LEASES: TAXES AND IMPROVEMENTS
```

	Chapter 6 FEDERAL, STATE, LOCAL, AND FOREIGN TAXES

```
		0601.  TAXES
```
```
		0603.  STATE AND LOCAL TAXES
```
```
		0604.  CUSTOMS
```
```
		0605.  MISCELLANEOUS
```
```
	Chapter 7 PROMPT PAYMENT ACT
```
```
		0701. GENERAL
```
```
		0702. INVOICES
```
```
		0703. INTEREST
```
```
		0704. INTEREST PAYMENTS FUNDING
```

	Chapter 10 PAYMENT VOUCHERS - SPECIAL APPLICATIONS

```
		1001. INTRAGOVERNMENTAL PAYMENTS
```

		1002. PARTIAL PAYMENTS AND COST REIMBURSEMENT CONTRACTS

```
		1003. FAST PAYMENT
```

	Chapter 11 PAYMENT AS REIMBURSEMENT FOR PERSONAL EXPENDITURES

```
		1101. PERSONAL EXPENSES
```
```
	Chapter 12 MISCELLANEOUS PAYMENTS
```
```
		1201. FEES AND AWARDS
```
```
		1202. PURCHASES OF SPECIAL ITEMS
```

	Chapter 14 TRANSPORTATION PAYMENTS OTHER THAN FREIGHT AND PERSONAL PROPERTY

		1401. GENERAL TRANSPORTATION PROCEDURES AND PAYMENTS

	Chapter 16 PAYMENT FOR POSTAL SERVICES AND SMALL PACKAGE DELIVERY COSTS

```
		1602. PAYMENT PROCEDURES
```
```
		1605. POSTAL METERS
```
```
	Chapter 17 ELECTRONIC DATA INTERCHANGE
```
```
		1701. INTRODUCTION
```
```
	Chapter 18
```
```
		1803. COLLECTION OF DEBTS
```
```
		1805. INTERNAL ADMINISTRATIVE OFFSETS
```
```
		1806. TRANSFER OF DELINQUENT DEBTS
```

		1807. INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES

		1808. DEFERMENTS AND DISPUTES UNDER THE CONTRACT DISPUTES ACT

	Chapter 19 PAYMENT PROVISIONS FOR GRANTS AND OTHER INSTRUMENTS OF ASSISTANCE

```
		1901. PAYMENTS
```
```
		1902.
```
```
	Chapter 20 CONTRACT RECONCILIATION
```
```
		2001. GENERAL
```

	Chapter 21 JUNIOR RESERVE OFFICER TRAINING CORPS (JROTC) INSTRUCTOR PAY

```
		2103. RESPONSIBILITIES
```

DoD FMR Vol 11A

DOD FMR Vol 11A - Reimbursable Operations, Policy and Procedures

	Chapter 1 GENERAL REIMBURSEMENT PROCEDURES AND SUPPORTING DOCUMENTATION

```
		0102 POLICY AND PROCEDURES
```
```
	Chapter 2 PROJECT ORDERS
```

		0207. REIMBURSEMENTS TO PERFORMING DOD-OWNED ESTABLISHMENTS

		0208. ACCOUNTING FOR COST OF PERFORMANCE

```
	Chapter 3 ECONOMY ACT ORDERS
```
```
		0301 GENERAL
```
```
		0304 POLICY
```
```
		0305 ORDERING AND PAYMENT PROCEDURES
```
```
	Chapter 4 USER FEES
```
```
		0405. COLLECTIONS
```

	Chapter 5 DISPOSITION OF PROCEEDS FROM DEPARTMENT OF DEFENSE SALES OF SURPLUS PERSONAL PROPERTY

```
		0502. POLICY AND PROCEDURES
```

	Chapter 7 INTERNATIONAL NARCOTICS CONTROL PROGRAM

		0702. SUPPORT OF THE INTERNATIONAL NARCOTICS CONTROL PROGRAM

	CHAPTER 8 INTERNATIONAL ACQUISITION AND CROSS-SERVICING AGREEMENTS

```
		0802 POLICY AND PROCEDURES
```

		0803 ACCOUNTING FOR REIMBURSABLE LOGISTICAL SUPPORT, SUPPLIES, AND SERVICES

		0804 ACQUISITION AND CROSS-SERVICING REPORTS

```
		0805 OTHER REQUIREMENTS
```

		0806 PRICING REIMBURSABLE TRANSACTIONS

	Chapter 9 SUPPORT OF INTERNATIONAL MILITARY ACTIVITIES

```
		0904 POLICY AND PROCEDURES
```

	Chapter 10 UNIT EXCHANGE OF TRAINING AND RELATED SUPPORT BETWEEN THE UNITED STATES AND FOREIGN COUNTRIES

```
		1002. POLICY AND PROCEDURES
```

	Chapter 11 SPECIAL OR TECHNICAL SERVICES TO STATE AND LOCAL GOVERNMENTS

```
		1101. OVERVIEW
```

	Chapter 12 MAJOR RANGE AND TEST FACILITIES

```
		1202 POLICY AND PROCEDURES
```

	Chapter 13 DOD SUPPORT TO UNITED STATES COMMERCIAL SPACE ACTIVITIES

```
		1305. BILLING
```
```
		1306. DISPOSITION OF COLLECTIONS
```

	Chapter 14 SALE OF SAMPLES, DRAWINGS, INFORMATION, EQUIPMENT, AND CERTAIN SERVICES BY A GOVERNMENT LABORATORY, CENTER, RANGE, OR TESTING FACILITY

```
		1403. FEES AND CHARGES
```

	Chapter 15 TRAINING OF SPECIAL OPERATIONS FORCES WITH FRIENDLY FOREIGN FORCES

```
		1502. POLICY AND PROCEDURES
```

	Chapter 16 ACCOUNTING FOR PRODUCTION AND SALE OF FOREST PRODUCTS

```
		1602. POLICY AND PROCEDURES
```
```
		Annex Army
```
```
	Chapter 17 OFFSETTING RECEIPTS
```

		1703. ACCOUNTING AND REPORTING STANDARDS FOR OFFSETTING RECEIPTS

DoD FMR Vol 11B

DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)

	Chapter 1 DEFENSE WORKING CAPITAL FUNDS GENERAL POLICIES AND REQUIREMENTS

```
		0101. GENERAL
```

	Chapter 2 ESTABLISHMENT OF FUND ACTIVITIES, TRANSFER OF FUND FUNCTIONS AND CLOSURE OF FUND ACTIVITIES

```
		0203. COMMENCEMENT OF FUND OPERATIONS
```
```
		0204. TRANSFER OF DWCF FUNCTIONS
```
```
		0205. CLOSURE OF DWCF ACTIVITY
```
```
	Chapter 3 BUDGETARY RESOURCES
```
```
		0302. DIRECT APPROPRIATIONS RECEIVED
```

	Chapter 4 FUNDS BALANCE WITH TREASURY, RECEIVABLES, ADVANCES, AND CASH MANAGEMENT

```
		0401 FUND BALANCE WITH TREASURY
```
```
		0402 RECEIVABLES
```
```
		0403 ADVANCES AND PREPAYMENTS
```
```
		0404 CASH MANAGEMENT
```
```
	Chapter 9 LIABILITIES
```
```
		0901. GENERAL STANDARDS
```
```
		0902. SPECIFIC STANDARDS
```
```
	Chapter 10 NET POSITION
```
```
		1001. NET POSITION
```
```
		1002. ACCOUNTING FOR NET POSITION
```

	Chapter 11 REIMBURSEMENTS AND REVENUE RECOGNITION

```
		1101. REIMBURSEMENTS
```
```
		1102. REVENUE RECOGNITION
```

		1103. ACCOUNTING FOR REIMBURSEMENTS AND REVENUE RECOGNITION

```
		1104. PRIOR PERIOD ADJUSTMENTS
```
```
	Chapter 12 EXPENSES
```
```
		1202. MILITARY PERSONNEL EXPENSE
```
```
		1203. DEPRECIATION EXPENSE
```

	Chapter 13 COST ACCOUNTING REQUIREMENTS FOR DEPOT MAINTENANCE

		1302. ESTABLISHING THE COST ACCOUNTING MODULE

```
		1303. ESTABLISHING JOB ORDERS
```
```
		1304. JOB ORDER REQUIREMENTS
```
```
		1305. PROCESS COST CENTERS PROCEDURES
```
```
		1307. LABOR COSTS
```
```
		1308. MATERIAL COSTS
```
```
		1309. OTHER DIRECT COSTS
```
```
		1310. INDIRECT COSTS
```
```
	Chapter 14 MOBILIZATION COSTS
```
```
		1404. FUNDING
```
```
		1405. ACCOUNTING
```
```
	Chapter 58 CAPITAL ASSETS
```

DoD FMR Vol 12

DOD FMR Vol 12 - Special Accounts Funds and Programs

```
	CHAPTER 1 FUNDS
```
```
		0103 GENERAL FUNDS
```
```
	CHAPTER 2  PRODUCTIVITY GAIN SHARING
```
```
		0202. POLICY AND PROCEDURES
```
```
		0203. PLANS
```
```
		0204. Accounting
```

	CHAPTER 3  CONTRIBUTIONS FOR DEFENSE PROGRAMS, PROJECTS, AND ACTIVITIES

```
		0303. POLICY ON CONTRIBUTIONS
```
```
		0306. INVESTING CONTRIBUTIONS
```

	CHAPTER 4  DIRECT LOANS AND LOAN GUARANTEES

```
		0402. STANDARDS
```
```
		0403. CREDIT REFORM FUND CONTROLS
```
```
		0406. DIRECT LOANS
```
```
		0407. GUARANTEED LOANS
```

		0408. COMPUTATION OF INTEREST EXPENSE AND INTEREST INCOME

	CHAPTER 5  GRANTS AND COOPERATIVE AGREEMENTS

		0502. ACCOUNTING STANDARDS FOR GRANTS AND COOPERATIVE AGREEMENTS

		0504. FINANCIAL MANAGEMENT FOR GRANTS AND COOPERATIVE AGREEMENTS

	CHAPTER 6  DEFENSE EMERGENCY RESPONSE FUND

```
		0601. OVERVIEW
```
```
		0602. POLICY AND PROCEDURES
```

	CHAPTER 7  FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN

```
		0702. GENERAL REQUIREMENTS
```
```
		0707. GOVERNMENT HOUSING LIABILITY
```
```
		0708. SUPPLY SYSTEM MATERIEL
```

	CHAPTER 8  FOREIGN NATIONAL EMPLOYEES SEPARATION PAY ACCOUNT, DEFENSE

```
		0801. OVERVIEW
```
```
		0802. POLICY AND PROCEDURES
```
```
		0803. SUBSEQUENT DISBURSEMENTS
```
```
		0804. RESPONSIBILITIES
```
```
	CHAPTER 9  INTERNATIONAL AGREEMENTS
```
```
		0903. LEGAL CONSIDERATIONS
```
```
		0904. FISCAL CONSIDERATIONS
```
```
		0905. PROPOSED AGREEMENT
```

	CHAPTER 10 FUNDING CIVILIAN SEPARATION INCENTIVES AND CIVILIAN PERSONNEL TRANSITION INITIATIVES

```
		1002. GENERAL FUNDING POLICY
```

	CHAPTER 11  PRIVATIZATION OF DEFENSE UTILITY SYSTEMS

		1102. CONSIDERATION FOR CONVEYANCE OF UTILITY SYSTEMS

```
		1103. POLICY AND PROCEDURES
```

	CHAPTER 12  IDENTIFICATION, RETENTION, AND USE OF ENERGY AND WATER CONSERVATION SAVINGS

```
		1201. OVERVIEW
```

		1203. PROCEDURES CONCERNING ENERGY OR WATER COST-SAVINGS AMOUNTS AND INCENTIVES RECEIVED FROM UTILITIES UNDER 10 U.S.C. 2865 AND 2866

		1204. PROCEDURES CONCERNING REVENUES FROM THE SALE OF ELECTRICITY UNDER 10 U.S.C. 2867

		1205. PROCEDURES CONCERNING ENERGY COST SAVINGS UNDER SECTION 736 OF THE NATIONAL DEFENSE AUTHORIZATION ACT FOR FISCAL YEAR 1989, AS AMENDED (42 U.S.C. 8287 note)

		1206. CARRYOVER OF UNOBLIGATED BALANCES UNDER 10 U.S.C. 2865 RESULTING FROM ENERGY CONSERVATION MEASURES

		1207. ACCOUNTING FOR ENERGY COST SAVINGS

	CHAPTER 13  FISCAL POLICY FOR BASE CLOSURE AND REALIGNMENT

```
		1302. POLICY AND PROCEDURES
```

		1303. BUDGET AND ACCOUNTING RESPONSIBILITIES

		1305. ADMINISTRATION OF BASE CLOSURE FUNDS

```
		AIR FORCE ANNEX
```

	CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY

```
		1401. OVERVIEW
```
```
		1402. POLICY AND PROCEDURES
```

	CHAPTER 15 EDUCATIONAL ASSISTANCE PROGRAMS

```
		1501 OVERVIEW
```
```
		1502 EDUCATIONAL ASSISTANCE PROGRAMS
```

		1506 FUNDING FOR EDUCATIONAL ASSISTANCE PROGRAMS

		1507 FUND TRANSFERS OF MILITARY PERSONNEL APPROPRIATIONS

```
		1508 FUND TRANSFERS TO DVA
```
```
		1509 PAYROLL DEDUCTIONS
```
```
		1510 REFUNDS OR ERRONEOUS DEDUCTIONS
```

		1511 COLLECTION OF EDUCATIONAL DEBTS OWED TO THE GOVERNMENT

	CHAPTER 16 MILITARY PERSONNEL ENTITLEMENT PROGRAMS

```
		1601. GENERAL
```

		1602. GENERAL ACCOUNTING POLICY FOR ENTITLEMENT PROGRAMS

		1603. ACCOUNTING POLICY FOR THE ACCRUAL AND INVESTMENT OF RETIRED MILITARY PAY

```
	CHAPTER 19 FOOD SERVICE PROGRAM
```

		1902. REIMBURSABLE MEAL AND MEAL SERVICE (OPERATING) CHARGES

```
		1903. MEAL CHARGES
```
```
		1905. DISPOSITION OF FUNDS
```
```
		1906. ACCOUNTING FOR FOOD ALLOWANCES
```

	CHAPTER 20 MILITARY ACADEMY DINING HALL OPERATIONS

```
		2002 POLICY AND PROCEDURES
```

	CHAPTER 21 ACCOUNTING FOR DEFENSE MILITARY HEALTH PROGRAM RESOURCES

```
		2102. POLICY AND PROCEDURES
```

		2103. RESPONSIBILITIES  An allocation of the DHP appropriation shall be provided to the performing DoD Components for execution as follows.

	CHAPTER 22 NATIONAL DEFENSE STOCKPILE TRANSACTION FUND

		2203. ACCOUNTING REQUIREMENTS AND PROCEDURES

```
	CHAPTER 23 CONTINGENCY OPERATIONS
```
```
		2301 PURPOSE
```
```
		2303 RESPONSIBILITIES
```

		2304 ESTIMATING PROCEDURES FOR CONTINGENCY OPERATIONS

```
		2305 GENERAL FUNDING RESPONSIBILITIES
```
```
		2306 SPECIAL FUNDING MECHANISMS
```
```
		2307 COST COLLECTION
```
```
		2308 COST REPORTING
```
```
		2309 DETERMINING COST
```
```
		2310 BILLING
```
```
		2311 REIMBURSEMENT/DISTRIBUTION
```

		2312 NONCOMBATANT EVACUATION OPERATIONS (NEO)

	CHAPTER 24 BURDENSHARING AND OVERSEAS RELOCATION CONTRIBUTIONS BY FOREIGN ALLIES

```
		2403 RESPONSIBILITIES
```
```
		2404 MONETARY CONTRIBUTIONS
```
```
		2405 ACCOUNTING
```
```
		2406 AVAILABILITY OF CONTRIBUTIONS
```

	CHAPTER 25 DISPOSITION OF NON-DOD PERSONAL PROPERTY

		2502. DISPOSITION OF UNCLAIMED PROPERTY

		2504. NAVY AND MARINE CORPS PROCEDURES FOR DISPOSITION OF PERSONAL PROPERTY OF DECEASED MEMBERS

	CHAPTER 26 DEFENSE MODERNIZATION ACCOUNT

		2607. PROCEDURES CONCERNING TRANSFERS FROM THE DEFENSE MODERNIZATION ACCOUNT

DoD FMR Vol 13

DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures

	Chapter 1 - NONAPPROPRIATED FUND ACCOUNTING - 4-Jan

```
		0106 ACCOUNTING OFFICE (AO)
```
```
	CHAPTER 3 - ASSETS
```
```
		0302 CURRENT ASSETS
```
```
		0303 NON-CURRENT ASSETS.
```
```
	Chapter 4 LIABILITIES
```
```
		0405 PROMPT PAYMENT ACT.
```
```
		0406 CONTINGENT LIABILITIES.
```
```
	CHAPTER 5 REVENUE
```
```
		0501 GENERAL
```
```
	CHAPTER 7 FINANCIAL REPORTING
```
```
		0702 REPORTING TO THE IRS.
```
```
	CHAPTER 8 PAYROLL
```
```
		0803 IRS REQUIREMENTS.
```
```
		0805 DoD EMPLOYEE BENEFIT PORTABILITY
```
```
	CHAPTER 10 MISCELLANEOUS
```
```
		1003 CASH METHOD OF ACCOUNTING
```

DoD FMR Vol 14

DOD FMR Vol 14 - Administrative Control of Funds and Anti-Deficiency Act Violations

	Chapter 1 ADMINISTRATIVE CONTROL OF APPROPRIATIONS

```
		0102. POLICY
```

	Chapter 2 VIOLATIONS OF THE ANTIDEFICIENCY ACT

```
		0201. VIOLATIONS
```

		0202. CODIFICATION OF THE ANTIDEFICIENCY ACT

```
	Chapter 4 BEGINNING AN INVESTIGATION
```
```
		0401. FORMAL INVESTIGATION
```

	CHAPTER 10 VIOLATIONS--CAUSES, PREVENTION, AND CORRECTION

```
		1001 CAUSES OF VIOLATIONs
```
```
		1002 PREVENTING VIOLATIONS
```
```
		1003 ERRONEOUS CHARGING OR RECORDING
```
```
		1004 corrective action
```

		Appendix A PROCEDURES FOR THE ADMINISTRATIVE CONTROL OF FUNDS

DoD FMR Vol 15

DOD FMR Vol 15 - Security Assistance Policy and Procedures

```
	CHAPTER 1 GENERAL INFORMATION
```
```
		0102. TREASURY ACCOUNTS
```
```
		0103.   TYPES OF FINANCING
```
```
	Chapter 2 FINANCE
```
```
		0201. INTRODUCTION
```

		0205. PREPARATION AND PROCESSING OF DD FORM 2060 FOR FMS CONTRACT ADMINISTRATION SERVICES (CAS) COSTS INCURRED IN SUPPORT OF FMS CAS BUDGETS AND FUNDS BEING REIMBURSED BY THE FMS CAS SURCHARGE ACCOUNT

```
		0209. CASE EXECUTION
```
```
		0210. FMS CASE CLOSURE PROCEDURES
```
```
		0211. WRITE-OFF AUTHORITY.
```

		0212. ANTIDEFICIENCY ACT VIOLATIONS AND ADVERSE FINANCIAL CONDITION REPORTS

```
	Chapter 3 ACCOUNTING
```
```
		0301 INTRODUCTION
```

		0302 FMS TRUST FUND ACCOUNTING REQUIREMENTS

		0303 IMPLEMENTING AGENCY ACCOUNTING REQUIREMENTS

		0304 ACTUAL ADMINISTRATIVE EXPENSE ACCOUNTING REQUIREMENTS

```
		0305 INTERNAL CONTROL
```
```
	Chapter 4 CASH MANAGEMENT
```
```
		0401. INTRODUCTION
```
```
		0403. PAYMENT SCHEDULES
```

		0405. DEPOSIT OF CUSTOMER CASH INTO TREASURY ACCOUNTS

```
		0406. EXPENDITURE AUTHORITY
```

	Chapter 5 FOREIGN MILITARY SALES INDEBTEDNESS AND ARREARAGES

```
		0501. INTRODUCTION
```
```
		0502. REQUIREMENTS
```
```
	Chapter 6 CASE FILES
```
```
		0602. UNIFORM FMS CASE DOCUMENTATION
```
```
	Chapter 7 PRICING
```
```
		0701 INTRODUCTION
```
```
		0702. PRICING OF PERSONNEL SERVICES
```

		0703.  CASH SALES OF DEFENSE ARTICLES ISSUED FROM STOCK

		0704.  CASH SALES OF DEFENSE ARTICLES FROM NEW PROCUREMENT FOR DIRECT DELIVERY AND PARTICIPATION IN NEW PRODUCTION

```
		0705. ACCESSORIAL COSTS
```
```
		0706.  ADMINISTRATIVE CHARGES
```

		0707. COOPERATIVE LOGISTICS SUPPLY SUPPORT ARRANGEMENTS

		0708. STORAGE, REPAIR AND/OR MODIFICATION OF CUSTOMER-OWNED MATERIEL

		0709. COSTS ALLOCABLE FOR JOINTLY USED FACILITIES

```
		0710. TRAINING OF FOREIGN NATIONALS
```

		0711. INSTRUCTIONS FOR COMPUTING FMS TRAINING COST

		0712.  INCREMENTAL COSTING OF TRAINING

		0713.  OTHER CASH SALES AND LEASING OF DEFENSE ARTICLES

```
		0714.  EXPANSION OF FACILITIES
```
```
		0715.  PRICING FOR USE OF TECHNOLOGY
```
```
		0716. PUBLICATION PRICING
```

		0717. SPECIAL DEFENSE ACQUISITION FUND (SDAF)

```
		0718. CASE MANAGEMENT LINE
```

		0720 PERIODIC REVIEW AND UPDATING OF RATES

```
		0722.  LOGISTICS SUPPORT CHARGE
```
```
	Chapter 8 BILLING AND REIMBURSEMENT
```
```
		0801. INTRODUCTION
```
```
		0802.  FMS BILLING STATEMENT
```

		0803. FMS CUSTOMER REQUESTS FOR BILLING AND SUPPLY ADJUSTMENTS

		0804.  IMPLEMENTING AGENCY PERFORMANCE; REPORTS OR REQUESTS FOR REIMBURSEMENT;

		0805. TRANSPORTATION COST LOOK-UP TABLE

		0806. BILLING ACTUAL COST FOR CHARGES APPLIED BY SAAC

		0809. PERFORMANCE AND DELIVERY REPORTING

DoD 4140.1-R

DoD 4140.1-R DoD Supply Chain Materiel Management Regulation

```
	CHAPTER 3 SOURCE
```
```
		C3.8. RECEIPT PROCESSING
```

DoD 5400.11-R
- ```
DoD 5400.11-R Privacy Program
```

Prepare Advice of Collection
- BEP: FV
- Description
  - Prepare advice of collection to record the debit voucher information from the Financial Institution. Original collection information can be used as a reference to record the debit transaction to the appropriate appropriation.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```

Prepare Certified Business Partner Payment

BEP: FV
Description
- This process involves the preparation of the Certified Business Partner Payment which is sent to Disbursing after being certified by a Certifying Officer in accordance with the Certifying Officer's Legislation. At this point the funds balance within the General Ledger is checked to verify the availability of funds. In the case of Foreign Military Sales, the payment is not released to Disbursing without an Expenditure Authority. The Electronic Funds Transfer information for the vendor, or other party owed by the Government, is also included in the Certified Business Partner Payment, if applicable.

Linked constraints

CFR Title 15

CFR Title 15 - Commerce and Foreign Trade

```
	Volume 2
```

		Chapter VII - Bureau of Economic Analysis, Department of Commerce

```
			Part 730 - General Information
```
```
			Part 732 - Steps for Using the EAR
```

			Part 734 - Scope of the Export Administration Regulations

```
			Part 736 - General Prohibitions
```

			Part 738 - Commerce Control List Overview and the Country Chart

```
			Part 740 - License Exceptions
```
```
			Part 742 - Control Policy
```

			Part 743 - Special Reporting Requirements

			Part 744 - Control Policy: End-User and End-Use Based

SFFAS 1

SFFAS 1 - Accounting for Selected Assets and Liabilities

```
	RECOMMENDED STANDARDS
```
```
		SPECIFIC STANDARDS
```
```
			Fund Balance with Treasury
```

TFM Vol 1 Part 4

Vol 1 -  Part 4 - Chapter 1000 (T/L 560)

```
	PART 4--CHAPTER 2000
```

		Section 2025 - Basic Disbursement Requirements

		Section 2040 - Certification and Approval of Vouchers

		Section 2045 - Payments From Basic Vouchers

		Section 2050 - Payments From Treasury Electronic Certification System Voucher and Schedule of Payments

		Section 2055 - Payments From Paper SF 1166, Voucher and Schedule of Payments

		Section 2060 - Payments From SF 1166-EDP, Voucher and Schedule of Payments

		Section 2065 - Foreign Currency Payments

JFMIP SR-02-02

JFMIP-SR-02-02 June 2002 Acquisition/Financial Systems Interface Requirements  Federal Financial Management System Requirements

```
	Payment
```
```
	CLOSEOUT
```

	Micropurchases Made with Purchase Cards

```
	GENERAL SYSTEMS REQUIREMENTS
```

DoD 4000.25-M

DoD 4000.25-M Defense Logistics Management System (DLMS) Manual

```
	Volume 5 - Finance
```
```
		CHAPTER  2 DLMS BILLING
```
```
			C2.4. DLMS NONINTERFUND BILLING.
```

		CHAPTER  3 PROCESSING AND PAYMENT OF DLMS BILLS

```
			C3.1 PAYMENT OF NONINTERFUND BILLS
```
```
			C3.2. PROCESSING INTERFUND BILLS.
```
```
		CHAPTER  4 DLMS BILLING ADJUSTMENTS
```
```
			C4.8 BILL COPY PROCEDURES
```

			C4.10. ADJUSTMENTS FOR DISCREPANCY REPORTS.

```
			C4.11 ADJUSTMENTS FOR BILLING ERRORS
```

			C4.13. ADJUSTMENTS FOR FMS DISCREPANCIES AND BILLING ERRORS.

DoD 5105.38-M

DoD 5105.38-M Security Assistance Management Manual (SAMM)

	C4. CHAPTER 4 FOREIGN MILITARY SALES PROGRAM GENERAL INFORMATION

```
		C4.1. DEFINITION AND PURPOSE
```

		C4.2. WHO MAY PURCHASE USING THE FMS PROGRAM

		C4.3. WHAT MAY BE PURCHASED USING THE FMS PROGRAM

		C4.4. WHAT MAY NOT BE PURCHASED USING THE FMS PROGRAM

```
		C4.5. GENERAL FMS POLICIES
```
```
		C4.6. GENERAL FMS FINANCIAL POLICIES
```

DoD FMR Vol 01

FMR Vol 01 - General Financial Management Information Systems and Requirements

DoD FMR Vol 03

DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources

	Chapter 11 UNMATCHED DISBURSEMENTS, NEGATIVE UNLIQUIDATED OBLIGATIONS, INTRANSIT DISBURSEMENTS AND SUSPENSE ACCOUNTS

		1109. CORRECTIONS AND POSTINGS OF PRIOR DISBURSEMENTS INVOLVING APPROPRIATED FUNDS

		1110. CORRECTIONS AND POSTINGS OF DISBURSEMENTS INVOLVING THE WORKING CAPITAL FUNDS

		1111. CORRECTIONS AND POSTINGS OF DISBURSEMENT INVOLVING THE FOREIGN MILITARY SALES (FMS) TRUST FUND

		1112. CORRECTIONS OF DISBURSEMENTS INVOLVING BOTH APPROPRIATED FUNDS AND REVOLVING OR TRUST FUNDS

		1113. CORRECTIONS REQUIRING NEW DISBURSEMENTS OR COLLECTIONS

		1114. POLICY AND PROCEDURES FOR PROCESSING AND OBLIGATING AMOUNTS FOR IN-TRANSIT DISBURSEMENTS

DoD FMR Vol 10

DOD FMR Vol 10 - Contract Payment Policy and Procedures

```
	0101. GENERAL
```
```
	0102. PROCEDURES
```
```
	Chapter 17 ELECTRONIC DATA INTERCHANGE
```
```
		1701. INTRODUCTION
```
```
	Chapter 20 CONTRACT RECONCILIATION
```
```
		2001. GENERAL
```

DoD FMR Vol 11A

DOD FMR Vol 11A - Reimbursable Operations, Policy and Procedures

	CHAPTER 8 INTERNATIONAL ACQUISITION AND CROSS-SERVICING AGREEMENTS

```
		0802 POLICY AND PROCEDURES
```

		0803 ACCOUNTING FOR REIMBURSABLE LOGISTICAL SUPPORT, SUPPLIES, AND SERVICES

```
		0805 OTHER REQUIREMENTS
```

		0806 PRICING REIMBURSABLE TRANSACTIONS

DoD FMR Vol 14

DOD FMR Vol 14 - Administrative Control of Funds and Anti-Deficiency Act Violations

	CHAPTER 10 VIOLATIONS--CAUSES, PREVENTION, AND CORRECTION

		Appendix A PROCEDURES FOR THE ADMINISTRATIVE CONTROL OF FUNDS

DoD FMR Vol 15

DOD FMR Vol 15 - Security Assistance Policy and Procedures

```
	CHAPTER 1 GENERAL INFORMATION
```
```
	Chapter 2 FINANCE
```

		0205. PREPARATION AND PROCESSING OF DD FORM 2060 FOR FMS CONTRACT ADMINISTRATION SERVICES (CAS) COSTS INCURRED IN SUPPORT OF FMS CAS BUDGETS AND FUNDS BEING REIMBURSED BY THE FMS CAS SURCHARGE ACCOUNT

```
		0209. CASE EXECUTION
```
```
		0210. FMS CASE CLOSURE PROCEDURES
```
```
	Chapter 3 ACCOUNTING
```

		0302 FMS TRUST FUND ACCOUNTING REQUIREMENTS

```
		0305 INTERNAL CONTROL
```
```
	Chapter 6 CASE FILES
```
```
		0602. UNIFORM FMS CASE DOCUMENTATION
```

Prepare Deposit Ticket and Advice of Collection
- BEP: FV
- Description
  - Prepare a deposit ticket and other documentation to support the collection.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```

Prepare Detailed Scope and Current Working Estimate

BEP: RPA MV CSE
Description
- This process involves the development of the work summary and estimation of associated costs.

Linked constraints

USC Title 10

USC Title 10 - Armed Forces (This Title has undergone significant change)

```
	Subtitle A - General Military Law
```

		PART I - ORGANIZATION AND GENERAL MILITARY POWERS

			CHAPTER 4-OFFICE OF THE SECRETARY OF DEFENSE

USC Title 31

```
USC Title 31 - Money and Finance
```
```
	SUBTITLE II-THE BUDGET PROCESS
```
```
		CHAPTER 13--APPROPRIATIONS
```
```
			SUBCHAPTER I--General
```
```
		CHAPTER 15--APPROPRIATION ACCOUNTING
```

			SUBCHAPTER III--TRANSFERS AND REIMBURSEMENTS

USC Title 40

USC Title 40 - Public Buildings, Property, and Works

	CHAPTER 12 - CONSTRUCTION, ALTERATION, AND ACQUISITION OF PUBLIC BUILDINGS

```
		Sec. 602a. Purchase contracts
```

USC Title 42

USC Title 42 - The Public Health and Welfare

	CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE

		SUBCHAPTER VII - DISPOSAL OF WAR AND VETERANS' HOUSING

			Sec. 1585. Acquisition of housing sites

FAR

```
Federal Acquisition Regulation (FAR)
```

	Subchapter B-Competition and Acquisition Planning

		Part 12-Acquisition of Commercial Items

```
	Subchapter G-Contract Management
```
```
		Part 45-Government Property
```
```
		Part 46-Quality Assurance
```

SFFAS 6

Accounting for Property, Plant, and Equipment Federal Financial Accounting Standards no. 6

SFFAS 8

Supplementary Stewardship Reporting, Statement of Federal Financial Accounting Standards 8

```
	CHAPTER 2: STANDARD - HERITAGE ASSETS
```
```
	CHAPTER 4: STANDARD - STEWARDSHIP LAND
```

	CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY

OMB Memo 04-04

OMB Memo 04-04 - E-Authentication Guidance for Federal Agencies

OMB Memo 06-19

OMB Memo 06-19 Reporting Incidents Involving Personally Identifiable Information and Incorporating the Cost for Security in Agency Information Technology Investments

DoDD 4151.18

DoD Directive 4151.18 Maintenance of Military Materiel

DoDD 4400.01E

DoDD 4400.01 Defense Production Act Programs October 12, 2001 Certified Current as of September 14, 2007

DoDD 4715.1E

DoD Directive 4715.1E - Environment, Safety, and Occupational Health (ESOH)

DoDD 5000.01

DoDD 5000.01 The Defense Acquisition System

DoDD 5160.65

DoD 5160.65 Single Manager for Conventional Ammunition (SMCA) April 14, 2004

DoDD 8190.1

DoD Directive 8190.1 - DoD Logistics Use of Electronic Data Interchange Standards May 5, 2000

DoDD 8500.01E

DoDD 8500.01E Information Assurance (IA)

DoDI 3000.4

DoD Instruction 3000.4 - DoD Munitions Requirements Process October 23, 2003

DoDI 3110.06

DoD Instruction 3110.06 War Reserve Materiel (WRM) Policy

DoDI 4715.6

DoD Instruction 4715.6 Environmental Compliance April 24, 1996

DoDI 5000.64

DoDI 5000.64 - Defense Property Accountability

DoDI 5210.63

DoD INSTRUCTION 5210.63 DoD Procedures for Security of Nuclear Reactors and Special Nuclear Materials (SNM)

DoDI 6055.1

DoD Instruction 6055.1 DoD Safety and Occupational Health Program

DoDI 8500.2

DoD Instruction 8500.2 - Information Assurance (IA) Implementation

DoDI 8510.01

DoD Instruction 8510.01 DoD Information Assurance Certification and Accreditation Process (DIACAP)

DoD 4000.25-M

DoD 4000.25-M Defense Logistics Management System (DLMS) Manual

DoD 4140.26-M

DoD 4140.26-M Defense Integrated Material Management Manual for Consumable Items

```
	CHAPTER 6 - Logistic Reassignments
```

DoD 4140.27-M

DoD 4140.27-M Shelf-Life Item Management Manual (restricted access - CAC)

DoD 4140.32-M

DoD 4140.32-M Defense Inactive Item Program August, 1992

DoD 4160.21-M

DOD 4160.21-M Defense Materiel Disposition Manual

DoD 5100.76-M

DoD 5100.76-M Physical Security of Sensitive Conventional Arms, Ammunition, and Explosives

DoD 5160.65-M

DoD 5160.65-M Single Manager for Conventional Ammunition (Implementation Joint Conventional Ammunition Policies and Procedures)

DoD FMR Vol 02B

DoD FMR Vol 2B - Budget Formulation and Presentation

```
	CHAPTER 4 PROCUREMENT APPROPRIATIONS
```

DoD FMR Vol 04

DOD FMR Vol 04 - Accounting Policy and Procedures

```
	CHAPTER 20  JOB ORDER COST AACOUNTING
```
```
		2003. ESTABLISHING THE JOB ORDER
```

DoD FMR Vol 05

DOD FMR Vol 05 - Disbursing Policy and Procedures

DoD FMR Vol 06B

DoD FMR Vol 06B - For and Content of the Department of Defense Audited Financial Statements

DoD FMR Vol 11B

DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)

DoD FMR Vol 13

DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures

DoD 5200.8-R
- ```
DoD 5200.8-R Physical Security Program
```

DFARS

Defense Federal Acquisition Regulations Supplement (DFARS)

```
	Part 246-Quality Assurance
```

DoD 6055.9-STD

DoD 6055.9-STD DoD Ammunition and Explosives Safety Standards October 5, 2004

Prepare DoD Apportionment Request for Submission
- BEP: FV
- Description
  - Final preparation of the SF 132 Apportionment Request for submission to the OMB requires examination, validation and justification of the provisions of the request. For example, the specific funding categories requested need to be evaluated in terms of the net amount of budget authority to be realized and needed to support operations for the apportionment period.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Prepare DoD's Initial President's Budget Submission
- BEP: FV
- Description
  - Prepare DoD's budget for inclusion to the President's Budget. This includes the adjusted Program Objective Memorandum (POM) and Budget Estimate Submission (BES) for the DoD Future Years Defense Program addressing major defense budget issues. Off-year, the DoD set of fully resourced changes to the program and budget submission in the off-years of the Planning, Programming, Budgeting, and Execution process. This comprises both Program Change Proposals (PCPs) and Budget Change Proposals (BCPs) for the off-years. BCPs cover fact of life changes (e.g. cost increases, schedule delays, management reform savings, and workload changes) and changes resulting from Congressional actions.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Prepare DoD's Response to Passback
- BEP: FV
- Description
  - Prepare the DoD's passback response to include comments and feedback from the military services and defense agencies on the issues or inquiries raised during the OMB/OSD budget hearing review.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Prepare Final Period End or On Demand Financial Statement
- BEP: FV
- Description
  - Final period end or on-demand financial statements are created after closing entries have been processed, initial identified anomalies resolved, the trial balance approved, financial statement eliminations have been performed and audit reviews and feedback have been incorporated on the Draft Period End or On Demand Financial Statement. The Final Period End or On Demand Financial Statement will include Statement of Net Cost, Statement of Changes in Net Position, Statement of Budgetary Resources, Statement of Financing, and Statement of Custodial Activity. Final on-demand financial statements may include all of the previously listed financial statement or a subset identified by management. The final period end or on-demand financial statements are then analyzed and provided to management for review and certification.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Prepare Initial Trial Balance
- BEP: FV
- Description
  - This process initiates preparation of the initial trial balance to include closing transactions posted and before financial report level review, analysis, reconciliation and adjustment.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Prepare Paid Disbursement Voucher
- BEP: FV
- Description
  - Prepare documentation which supports that payments have been disbursed, including a copy of payment voucher, copies of invoices, check stub, if applicable. The Paid Disbursement Voucher supports updating the general ledger and managing execution with the U.S. Treasury.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```

Prepare Pre Solicitation Notice

Linked constraints

FAR

		Part 3-Improper Business Practices and Personal Conflicts of Interest

			Subpart 3.6-Contracts with Government Employees or Organizations Owned or Controlled by Them

			Subpart 4.4-Safeguarding Classified Information Within Industry

			Subpart 4.5-Electronic Commerce in Contracting

			Subpart 4.8-Government Contract Files

			Subpart 4.9-Taxpayer Identification Number Information

```
			Subpart 4.10-Contract Line Items
```

			Subpart 4.11-Central Contractor Registration

			Subpart 4.12-Representations and Certifications

	Subchapter B-Competition and Acquisition Planning

```
		Part 5-Publicizing Contract Actions
```

			Subpart 5.1-Dissemination of Information

			Subpart 5.2-Synopses of Proposed Contract Actions

			Subpart 6.1-Full and Open Competition

			Subpart 6.2-Full and Open Competition After Exclusion of Sources

			Subpart 6.3-Other Than Full and Open Competition

			Subpart 6.4-Sealed Bidding and Competitive Proposals

```
		Part 7-Acquisition Planning
```

			Subpart 7.2-Planning for the Purchase of Supplies in Economic Quantities

			Subpart 7.3-Contractor Versus Government Performance

			Subpart 7.4-Equipment Lease or Purchase

		Part 8-Required Sources of Supplies and Services

			Subpart 8.6-Acquisition from Federal Prison Industries, Inc.

			Subpart 8.7-Acquisition from Nonprofit Agencies Employing People Who Are Blind or Severely Disabled

			Subpart 8.11-Leasing of Motor Vehicles

```
		Part 9-Contractor Qualifications
```

			Subpart 9.1-Responsible Prospective Contractors

			Subpart 9.2-Qualifications Requirements

			Subpart 9.3-First Article Testing and Approval

			Subpart 9.4-Debarment, Suspension, and Ineligibility

			Subpart 9.5-Organizational and Consultant Conflicts of Interest

			Subpart 9.7-Defense Production Pools and Research and Development Pools

```
		Part 11-Describing Agency Needs
```

			Subpart 11.1-Selecting and Developing Requirements Documents

			Subpart 11.2-Using and Maintaining Requirements Documents

```
			Subpart 11.3-Acceptable Material
```

			Subpart 11.4-Delivery or Performance Schedules

```
			Subpart 11.5-Liquidated Damages
```

			Subpart 11.6-Priorities and Allocations

		Part 12-Acquisition of Commercial Items

			Subpart 12.1-Acquisition of Commercial Items-General

			Subpart 12.2-Special Requirements for the Acquisition of Commercial Items

			Subpart 12.3-Solicitation Provisions and Contract Clauses for the Acquisition of Commercial Items

			Subpart 12.4-Unique Requirements Regarding Terms and Conditions for Commercial Items

			Subpart 12.5-Applicability of Certain Laws to the Acquisition of Commercial Items

			Subpart 12.6-Streamlined Procedures for Evaluation and Solicitation for Commercial Items

	Subchapter C-Contracting Methods and Contract Types

		Part 13-Simplified Acquisition Procedures

```
			Subpart 13.1-Procedures
```

			Subpart 13.2-Actions At or Below the Micro-Purchase Threshold

			Subpart 13.3-Simplified Acquisition Methods

```
			Subpart 13.4-Fast Payment Procedure
```

			Subpart 13.5-Test Program for Certain Commercial Items

			Subpart 15.1-Source Selection Processes and Techniques

			Subpart 15.2-Solicitation and Receipt of Proposals and Information

			Subpart 16.1-Selecting Contract Types

```
			Subpart 16.2-Fixed-Price Contracts
```

			Subpart 16.3-Cost-Reimbursement Contracts

```
			Subpart 16.4-Incentive Contracts
```

			Subpart 16.5-Indefinite-Delivery Contracts

			Subpart 16.6-Time-and-Materials, Labor-Hour, and Letter Contracts

			Subpart 17.4-Leader Company Contracting

			Subpart 17.6-Management and Operating Contracts

```
		Part 18-EMERGENCY ACQUISITIONS
```

			Subpart 18.1-Available Acquisition Flexibilities

			Subpart 18.2-Emergency Acquisition Flexibilities

			Subpart 19.3-Determination of Small Business Status for Small Business Programs

			Subpart 19.5-Set-Asides for Small Business

			Subpart 19.7-The Small Business Subcontracting Program

			Subpart 19.8-Contracting with the Small Business Administration (The 8(a) Program)

			Subpart 19.10-Small Business Competitiveness Demonstration Program

			Subpart 19.11-Price Evaluation Adjustment for Small Disadvantaged Business Concerns

			Subpart 19.12-Small Disadvantaged Business Participation Program

			Subpart 19.13-Historically Underutilized Business Zone (HUBZone) Program

			Subpart 19.14-Service-Disabled Veteran-Owned Small Business Procurement Program

		Part 22-Application of Labor Laws to Government Acquisitions

			Subpart 22.3-Contract Work Hours and Safety Standards Act

			Subpart 22.4-Labor Standards for Contracts Involving Construction

			Subpart 22.6-Walsh-Healey Public Contracts Act

			Subpart 22.8-Equal Employment Opportunity

			Subpart 22.10-Service Contract Act of 1965, as Amended

			Subpart 22.11-Professional Employee Compensation

			Subpart 22.13-Special Disabled Veterans, Veterans of the Vietnam Era, and Other Eligible Veterans

			Subpart 22.14-Employment of Workers with Disabilities

			Subpart 22.15-Prohibition of Acquisition of Products Produced by Forced or Indentured Child Labor

			Subpart 22.16-Notification of Employee Rights Concerning Payment of Union Dues or Fees

			Subpart 22.17-Combating Trafficking in Persons

		Part 23-Environment, Energy and Water Efficiency, Renewable Energy Technologies, Occupational Safety, and Drug-Free Workplace

			Subpart 23.2-Energy and Water Efficiency and Renewable Energy

			Subpart 23.3-Hazardous Material Identification and Material Safety Data

			Subpart 23.4-Use of Recovered Materials

```
			Subpart 23.5-Drug-Free Workplace
```

			Subpart 23.6-Notice of Radioactive Material

			Subpart 23.7-Contracting for Environmentally Preferable Products and Services

			Subpart 23.8-Ozone-Depleting Substances

			Subpart 23.9-Contractor Compliance with Toxic Chemical Release Reporting

			Subpart 23.10-Federal Compliance with Right-to-Know Laws and Pollution Prevention Requirements

		Part 24-Protection of Privacy and Freedom of Information

			Subpart 24.1-Protection of Individual Privacy

			Subpart 24.2-Freedom of Information Act

```
		Part 25-Foreign Acquisition
```

			Subpart 25.1-Buy American Act-Supplies

			Subpart 25.2-Buy American Act-Construction Materials

			Subpart 25.8-Other International Agreements and Coordination

```
			Subpart 25.9-Customs and Duties
```

			Subpart 25.10-Additional Foreign Acquisition Regulations

			Subpart 25.11-Solicitation Provisions and Contract Clauses

```
		Part 26-Other Socioeconomic Programs
```

			Subpart 26.1-Indian Incentive Program

			Subpart 26.2-Disaster or Emergency Assistance Activities

			Subpart 26.3-Historically Black Colleges and Universities and Minority Institutions

	Subchapter E-General Contracting Requirements

			Subpart 27.3-Patent Rights under Government Contracts

			Subpart 27.4-Rights in Data and Copyrights

			Subpart 27.5-Foreign License and Technical Assistance Agreements

```
		Part 28-Bonds and Insurance
```

			Subpart 28.1-Bonds and Other Financial Protections

			Subpart 28.2-Sureties and Other Security for Bonds

		Part 30-Cost Accounting Standards Administration

			Subpart 30.2-CAS Program Requirements

		Part 31-Contract Cost Principles and Procedures

```
			Subpart 31.1-Applicability
```

			Subpart 31.2-Contracts with Commercial Organizations

			Subpart 31.3-Contracts with Educational Institutions

			Subpart 31.6-Contracts with State, Local, and Federally Recognized Indian Tribal Governments

			Subpart 31.7-Contracts with Nonprofit Organizations

```
		Part 32-Contract Financing
```

			Subpart 32.1-Non-Commercial Item Purchase Financing

			Subpart 32.2-Commercial Item Purchase Financing

			Subpart 32.3-Loan Guarantees for Defense Production

			Subpart 32.4-Advance Payments for Non-Commercial Items

			Subpart 32.5-Progress Payments Based on Costs

			Subpart 32.10-Performance-Based Payments

			Subpart 32.11-Electronic Funds Transfer

		Part 33-Protests, Disputes, and Appeals

	Subchapter F-Special Categories of Contracting

			Subpart 34.1-Testing, Qualification and Use of Industrial Resources Developed Under Title III, Defense Production Act

			Subpart 34.2-Earned Value Management System

		Part 36-Construction and Architect-Engineer Contracts

```
			Subpart 36.1-General
```

			Subpart 36.2-Special Aspects of Contracting for Construction

			Subpart 36.3-Two-Phase Design-Build Selection Procedures

```
			Subpart 36.5-Contract Clauses
```

			Subpart 36.6-Architect-Engineer Services

			Subpart 36.7-Standard and Optional Forms for Contracting for Construction, Architect-Engineer Services, and Dismantling, Demolition, or Removal of Improvements

```
		Part 37-Service Contracting
```

			Subpart 37.1-Service Contracts-General

			Subpart 37.3-Dismantling, Demolition, or Removal of Improvements

			Subpart 37.4-Nonpersonal Health Care Services

			Subpart 37.6-Performance-Based Acquisition

		Part 39-Acquisition of Information Technology

```
			Subpart 39.1-General
```

		Part 41-Acquisition of Utility Services

			Subpart 41.2-Acquiring Utility Services

			Subpart 41.5-Solicitation Provision and Contract Clauses

```
	Subchapter G-Contract Management
```

		Part 42-Contract Administration and Audit Services

			Subpart 42.11-Production Surveillance and Reporting

			Subpart 42.12-Novation and Change-of-Name Agreements

			Subpart 42.13-Suspension of Work, Stop-Work Orders, and Government Delay of Work

		Part 44-Subcontracting Policies and Procedures

```
			Subpart 44.2-Consent to Subcontracts
```

			Subpart 44.4-Subcontracts for Commercial Items and Commercial Components

			Subpart 45.2-Solicitation and Evaluation Procedures

			Subpart 45.3-Authorizing the Use and Rental of Government Property

			Subpart 46.2-Contract Quality Requirements

```
			Subpart 46.3-Contract Clauses
```

			Subpart 46.4-Government Contract Quality Assurance

			Subpart 46.8-Contractor Liability for Loss of or Damage to Property of the Government

			Subpart 47.2-Contracts for Transportation or for Transportation-Related Services

			Subpart 47.3-Transportation in Supply Contracts

			Subpart 47.4-Air Transportation by U.S.-Flag Carriers

			Subpart 47.5-Ocean Transportation by U.S.-Flag Vessels

			Subpart 49.5-Contract Termination Clauses

			Subpart 49.6-Contract Termination Forms and Formats

		Part 50-Extraordinary Contractual Actions and the safety act

```
				50.101  General.
```

				50.102  Delegation of and limitations on exercise of authority.

		Part 51-Use of Government Sources by Contractors

			Subpart 51.1-Contractor Use of Government Supply Sources

			Subpart 51.2-Contractor Use of Interagency Fleet Management System (IFMS) Vehicles

```
	Subchapter H-Clauses and Forms
```

		Part 52-Solicitation Provisions and Contract Clauses

			Subpart 52.1-Instructions for Using Provisions and Clauses

			Subpart 52.2-Text of Provisions and Clauses

			Subpart 52.3-Provision and Clause Matrix

DFARS

Defense Federal Acquisition Regulations Supplement (DFARS)

	Part 201-Federal Acquisition Regulations System

		SUBPART 201.6-CAREER DEVELOPMENT, CONTRACTING AUTHORITY, AND RESPONSIBILITIES

	Part 203-Improper Business Practices and Personal Conflicts of Interest

		SUBPART 203.5--OTHER IMPROPER BUSINESS PRACTICES  (Revised March 21, 2006)

```
		SUBPART 203.70--REMOVED
```
```
	Part 204-Administrative Matters
```

		SUBPART 204.4--SAFEGUARDING CLASSIFIED INFORMATION WITHIN INDUSTRY  (Revised February 23, 2006)

		SUBPART 204.11-CENTRAL CONTRACTOR REGISTRATION  (Added September 30, 2005)

		SUBPART 204.70--UNIFORM PROCUREMENT INSTRUMENT IDENTIFICATION NUMBERS

		SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM  (Revised February 23, 2006)

```
	Part 205-Publicizing Contract Actions
```

		SUBPART 205.2--SYNOPSES OF PROPOSED CONTRACT ACTIONS

		SUBPART 205.4--RELEASE OF INFORMATION  (Revised February 22, 2005)

```
	Part 206-COMPETITION REQUIREMENTS
```

		SUBPART 206.2--FULL AND OPEN COMPETITION AFTER EXCLUSION OF SOURCES  (Revised December 15, 2004)

		SUBPART 206.3--OTHER THAN FULL AND OPEN COMPETITION  (Revised December 15, 2004)

	Part 208-REQUIRED SOURCES OF SUPPLIES AND SERVICES

		SUBPART 208.4--FEDERAL SUPPLY SCHEDULES  (Revised March 21, 2006)

		SUBPART 208.70--COORDINATED ACQUISITION  (Revised December 1, 2006)

		SUBPART 208.71--ACQUISITION FOR NATIONAL AERONAUTICS AND SPACE ADMINISTRATION (NASA) (Revised July 11, 2006)

		Subpart 208.73--Use of Government-owned Precious Metals (Revised July 11, 2006)

```
	Part 209-Contractor Qualifications
```

		SUBPART 209.1--RESPONSIBLE PROSPECTIVE CONTRACTORS  (Revised October 26, 2006)

		SUBPART 209.2--QUALIFICATIONS REQUIREMENTS  (Revised September 30, 2005)

		SUBPART 209.4--DEBARMENT, SUSPENSION, AND INELIGIBILITY  (Revised June 21, 2005)

```
	Part 211-Describing Agency Needs
```
```
		SUBPART 211.0 (Revised May 12, 2006)
```

		SUBPART 211.1--SELECTING AND DEVELOPING REQUIREMENTS DOCUMENTS  (Revised May 5, 2005)

		SUBPART 211.2--USING AND MAINTAINING REQUIREMENTS DOCUMENTS  (Revised February 12, 2007)

		SUBPART 211.5---LIQUIDATED DAMAGES  (Revised December 19, 2006)

	Part 212-Acquisition of Commercial Items

		SUBPART 212.3--SOLICITATION PROVISIONS AND CONTRACT CLAUSES FOR THE ACQUISITION OF COMMERCIAL ITEMS

		SUBPART 212.70-PILOT PROGRAM FOR TRANSITION TO FOLLOW-ON CONTRACTING AFTER USE OF OTHER TRANSACTION AUTHORITY

	Part 213-Simplified Acquisition Procedures

		SUBPART 213.1--PROCEDURES  (Revised September 8, 2006)

		Subpart 213.3--SIMPLIFIED ACQUISITION METHODS  (Revised February 12, 2007)

		Subpart 213.70--SIMPLIFIED ACQUISITION PROCEDURES UNDER THE 8(a) PROGRAM (Revised January 23, 2006)

```
	Part 214-Sealed Bidding
```

		SUBPART 214.2--SOLICITATION OF BIDS  (Revised November 10, 2004)

```
	Part 215-Contracting By Negotiation
```

		SUBPART 215.3--SOURCE SELECTION (Revised May 19, 2006)

```
		SUBPART 215.4--CONTRACT PRICING
```
```
	Part 216-Types of Contracts
```

		SUBPART 216.2--FIXED-PRICE CONTRACTS  (Revised July 11, 2006

		SUBPART 216.4--INCENTIVE CONTRACTS (Revised July 11, 2006)

		SUBPART 216.5--INDEFINITE-DELIVERY CONTRACTS  (Revised March 21, 2006)

		SUBPART 216.6--TIME-AND-MATERIALS, LABOR-HOUR, AND LETTER CONTRACTS  (Revised February 12, 2007)

```
	Part 217-Special Contracting Methods
```

		SUBPART 217.1--MULTIYEAR CONTRACTING  (Revised December 19, 2006)

		SUBPART 217.2--OPTIONS  (Revised May 12, 2006)

		SUBPART 217.6--MANAGEMENT AND OPERATING CONTRACTS

		SUBPART 217.70--EXCHANGE OF PERSONAL PROPERTY  (Revised June 21, 2005)

		SUBPART 217.71--MASTER AGREEMENT FOR REPAIR AND ALTERATION OF VESSELS  (Revised May 12, 2006)

		SUBPART 217.73--IDENTIFICATION OF SOURCES OF SUPPLY  (Revised January 15, 1999)

		SUBPART 217.74--UNDEFINITIZED CONTRACT ACTIONS  (Revised May 12, 2006)

		SUBPART 217.75--ACQUISITION OF REPLENISHMENT PARTS  (Revised May 12, 2006)

		SUBPART 217.76--CONTRACTS WITH PROVISIONING REQUIREMENTS  (Revised May 12, 2006)

		SUBPART 217.77--OVER AND ABOVE WORK (Revised May 12, 2006)

```
	Part 219-Small Business Programs
```
```
		SUBPART 219.2--POLICIES
```

		SUBPART 219.5--SET-ASIDES FOR SMALL BUSINESS  (Revised December 19, 2006)

		SUBPART 219.7--THE SMALL BUSINESS SUBCONTRACTING PROGRAM (Revised March 23, 2005)

		SUBPART 219.8--CONTRACTING WITH THE SMALL BUSINESS ADMINISTRATION (THE 8(A) PROGRAM)  (Revised March 27, 2007)

		SUBPART 219.10--SMALL BUSINESS COMPETITIVENESS DEMONSTRATION PROGRAM

		SUBPART 219.12--SMALL DISADVANTAGED BUSINESS PARTICIPATION PROGRAM  (Revised October 1, 2000)

		SUBPART 219.71--PILOT MENTOR-PROTEGE PROGRAM

	Part 222-Application of Labor Laws to Government Acquisitions

		SUBPART 222.10--SERVICE CONTRACT ACT OF 1965, AS AMENDED (Revised April 12, 2006)

		SUBPART 222.13--SPECIAL DISABLED AND VIETNAM ERA VETERANS  (Revised April 12, 2006)

		SUBPART 222.70--RESTRICTIONS ON THE EMPLOYMENT OF PERSONNEL FOR WORK ON CONSTRUCTION AND SERVICE CONTRACTS IN NONCONTIGUOUS STATES  (Revised August 17, 2000)

		SUBPART 222.71--RIGHT OF FIRST REFUSAL OF EMPLOYMENT (Revised April 12, 2006)

		SUBPART 222.72--COMPLIANCE WITH LABOR LAWS OF FOREIGN GOVERNMENTS (Revised April 12, 2006)

		SUBPART 222.73-LIMITATIONS APPLICABLE TO CONTRACTS PERFORMED ON GUAM  (Revised September 30, 1999)

	Part 223-Environment, Conservation, Occupational Safety, and Drug-Free Workplace

		SUBPART 223.3--HAZARDOUS MATERIAL IDENTIFICATION AND MATERIAL SAFETY DATA  (Revised December 9, 2005)

		SUBPART 223.5--DRUG-FREE WORKPLACE  (Revised December 9, 2005)

		SUBPART 223.8--OZONE-DEPLETING SUBSTANCES (Revised December 9, 2005)

		SUBPART 223.71--STORAGE AND DISPOSAL OF TOXIC AND HAZARDOUS MATERIALS  (Revised December 9, 2005)

		SUBPART 223.72--SAFEGUARDING SENSITIVE CONVENTIONAL ARMS, AMMUNITION, AND EXPLOSIVES (Revised December 9, 2005)

	Part 224-Protection of Privacy and Freedom of Information

		SUBPART 224.1--PROTECTION OF INDIVIDUAL PRIVACY  (Revised November 22, 2004)

		SUBPART 224.2--FREEDOM OF INFORMATION ACT

```
	Part 225-Foreign Acquisition
```

		SUBPART 225.1--BUY AMERICAN ACT--SUPPLIES

		SUBPART 225.2--BUY AMERICAN ACT--CONSTRUCTION MATERIALS  (Revised April 30, 2003)

		SUBPART 225.4--TRADE AGREEMENTS  (Revised February 23, 2006)

		SUBPART 225.7--PROHIBITED SOURCES  (Revised September 8, 2006)

		SUBPART 225.8--OTHER INTERNATIONAL AGREEMENTS AND COORDINATION  (Revised October 26, 2006)

		SUBPART 225.9--CUSTOMS AND DUTIES  (Revised December 9, 2005)

		SUBPART 225.11--SOLICITATION PROVISIONS AND CONTRACT CLAUSES

		SUBPART 225.70--AUTHORIZATION ACTS, APPROPRIATIONS ACTS, AND OTHER STATUTORY RESTRICTIONS ON FOREIGN ACQUISITION

		SUBPART 225.71--OTHER RESTRICTIONS ON FOREIGN ACQUISITION  (Revised October 26, 2006)

		SUBPART 225.72--REPORTING CONTRACT PERFORMANCE OUTSIDE THE UNITED STATES  (Revised December 19, 2006)

		SUBPART 225.73--ACQUISITIONS FOR FOREIGN MILITARY SALES  (Revised December 9, 2005)

		SUBPART 225.74--DEFENSE CONTRACTORS OUTSIDE THE UNITED STATES

		SUBPART 225.75--BALANCE OF PAYMENTS PROGRAM

		SUBPART 225.76 - SECONDARY ARAB BOYCOTT OF ISRAEL (Revised October 26, 2006)

```
	Part 226-Other Socioeconomic Programs
```

		SUBPART 226.1--INDIAN INCENTIVE PROGRAM  (Revised December 9, 2005)

		SUBPART 226.3 - HISTORICALLY BLACK COLLEGES AND UNIVERSITIES AND MINORITY INSTITUTIONS (Added December 9, 2005)

		SUBPART 226.71--PREFERENCE FOR LOCAL AND SMALL BUSINESSES  (Revised March 14, 2002)

```
	Part 227-Patents, Data, and Copyrights
```

		SUBPART 227.3--PATENT RIGHTS UNDER GOVERNMENT CONTRACTS

		SUBPART 227.4--RIGHTS IN DATA AND COPYRIGHTS

		SUBPART 227.6--FOREIGN LICENSE AND TECHNICAL ASSISTANCE AGREEMENTS

		SUBPART 227.70--INFRINGEMENT CLAIMS, LICENSES, AND ASSIGNMENTS  (Revised September 21, 1999)

		SUBPART 227.71--RIGHTS IN TECHNICAL DATA (Revised June 21, 2005)

		SUBPART 227.72--RIGHTS IN COMPUTER SOFTWARE AND COMPUTER SOFTWARE DOCUMENTATION  (Revised June 21, 2005)

```
	Part 228-Bonds and Insurance
```

		SUBPART 228.1--BONDS  (Revised December 19, 2006)

		SUBPART 228.3--INSURANCE  (Revised November 10, 2004)

```
	Part 229-Taxes
```

		SUBPART 229.1--GENERAL  (Revised March 21 2006)

```
		SUBPART 229.4--CONTRACT CLAUSES
```

	Part 230-Cost Accounting Standards Administration

	Part 231-Contract Cost Principles and Procedures

```
		SUBPART 231.1--APPLICABILITY
```

		SUBPART 231.2--CONTRACTS WITH COMMERCIAL ORGANIZATIONS

		SUBPART 231.3--CONTRACTS WITH EDUCATIONAL INSTITUTIONS

		SUBPART 231.6--CONTRACTS WITH STATE, LOCAL, AND FEDERALLY RECOGNIZED INDIAN TRIBAL GOVERNMENTS

		SUBPART 231.7--CONTRACTS WITH NONPROFIT ORGANIZATIONS

```
	Part 232-Contract Financing
```

		SUBPART 232.1--NON-COMMERCIAL ITEM PURCHASE FINANCING

		SUBPART 232.2-COMMERCIAL ITEM PURCHASE FINANCING (Revised December 20, 2005)

		SUBPART 232.4--ADVANCE PAYMENTS (Revised December 19, 2006)

		SUBPART 232.5--PROGRESS PAYMENTS BASED ON COSTS (Revised December 19, 2006)

		SUBPART 232.6--CONTRACT DEBTS(Revised December 20, 2005)

		SUBPART 232.7--CONTRACT FUNDING (Revised April 12, 2006)

		SUBPART 232.8--ASSIGNMENT OF CLAIMS(Revised June 27, 2000)

		SUBPART 232.9--PROMPT PAYMENT (Revised December 20, 2005)

		SUBPART 232.10--PERFORMANCE-BASED PAYMENTS (Revised December 20, 2005)

		SUBPART 232.11--ELECTRONIC FUNDS TRANSFER (Revised December 20, 2005)

		SUBPART 232.70-ELECTRONIC SUBMISSION AND PROCESSING OF PAYMENT REQUESTS (Revised March 27, 2007)

		SUBPART 232.71-LEVIES ON CONTRACT PAYMENTS (Revised December 1, 2006)

	Part 233-Protests, Disputes, and Appeals

		SUBPART 233.2--DISPUTES AND APPEALS (Revised February 12, 2007)

	PART 235 - RESEARCH AND DEVELOPMENT CONTRACTING

```
		SUBPART 235.0
```

	Part 236-Construction and Architecture-Engineer Contracts

		SUBPART 236.2--SPECIAL ASPECTS OF CONTRACTING FOR CONSTRUCTION  (Revised February 23, 2006)

```
		SUBPART 236.5--CONTRACT CLAUSES
```

		SUBPART 236.6--ARCHITECT-ENGINEER SERVICES  (Revised October 4, 2006)

```
	Part 237-Service Contracting
```

		SUBPART 237.1--SERVICE CONTRACTS--GENERAL  (Revised December 19, 2006)

		SUBPART 237.2--ADVISORY AND ASSISTANCE SERVICES  (Revised September 30, 2005)

		SUBPART 237.70--MORTUARY SERVICES (Revised January 23, 2006)

		SUBPART 237.71--LAUNDRY AND DRY CLEANING SERVICES

		SUBPART 237.72--EDUCATIONAL SERVICE AGREEMENTS  (Revised September 14, 1999)

		Subpart 237.73--Services of Students at Research and Development Laboratories (Revised June 21, 2005)

		SUBPART 237.74--SERVICES AT INSTALLATIONS BEING CLOSED

	Part 239-Acquisition of Information Technology

		SUBPART 239.70--EXCHANGE OR SALE OF INFORMATION TECHNOLOGY (IT) (Revised July 11, 2006)

		SUBPART 239.71--SECURITY AND PRIVACY FOR COMPUTER SYSTEMS  (Revised June 25, 2004)

		Subpart 239.72--Standards (Revised July 11, 2006)

		SUBPART 239.74--TELECOMMUNICATIONS SERVICES (Revised July 11, 2006)

	Part 241-Acquisition of Utility Services

		SUBPART 241.1--GENERAL  (Revised January 13, 2000)

		SUBPART 241.2--ACQUIRING UTILITY SERVICES (Revised January 23, 2006)

		SUBPART 241.5--SOLICITATION PROVISION AND CONTRACT CLAUSES (Revised January 23, 2006)

	Part 242--Contract Administration and Audit Services

		SUBPART 242.11--PRODUCTION SURVEILLANCE AND REPORTING

		SUBPART 242.12 - NOVATION AND CHANGE-OF-NAME AGREEMENTS  (Revised November 9, 2005)

		SUBPART 242.14 - TRAFFIC AND TRANSPORTATION MANAGEMENT  (Revised June 21, 2005)

		SUBPART 242.15 - CONTRACTOR PERFORMANCE INFORMATION (Revised May 19, 2006)

		SUBPART 242.72 - CONTRACTOR MATERIAL MANAGEMENT AND ACCOUNTING SYSTEM  (Revised December 13, 2000)

```
	Part 243-Contract Modifications
```

		SUBPART 243.1 - GENERAL  (Revised November 9, 2005)

		SUBPART 243.2--CHANGE ORDERS  (Revised November 9, 2005)

	Part 244--Subcontracting Policies and procedures

		SUBPART 244.2--CONSENT TO SUBCONTRACTS

		SUBPART 244.4--SUBCONTRACTS FOR COMMERCIAL ITEMS AND COMMERCIAL COMPONENTS  (Revised May 31, 2002)

```
	Part 245--Government Property
```

		SUBPART 245.3--PROVIDING GOVERNMENT PROPERTY TO CONTRACTORS  (Revised May 19, 2006)

		SUBPART 245.4--USE AND RENTAL OF GOVERNMENT PROPERTY  (Revised April 30, 2003)

```
	Part 246-Quality Assurance
```

		SUBPART 246.2--CONTRACT QUALITY REQUIREMENTS (Revised May 12, 2006)

		SUBPART 246.3--CONTRACT CLAUSES  (Revised January 15, 1999)

		SUBPART 246.4--GOVERNMENT CONTRACT QUALITY ASSURANCE  (Revised May 12, 2006)

		SUBPART 246.7--WARRANTIES  (Revised May 12, 2006)

```
	Part 247-Transportation
```

		SUBPART 247.1--GENERAL  (Revised August 17, 2000)

		SUBPART 247.2--CONTRACTS FOR TRANSPORTATION OR FOR TRANSPORTATION-RELATED SERVICES  (Revised August 17, 2000)

		SUBPART 247.3--TRANSPORTATION IN SUPPLY CONTRACTS  (Revised October 01, 2002)

		SUBPART 247.5--OCEAN TRANSPORTATION BY U.S.-FLAG VESSELS  (Revised June 21, 2005)

	Part 250-Extraordinary Contractual Actions

		SUBPART 250.1--EXTRAORDINARY CONTRACTUAL ACTIONS

	Part 251-Use of Government Sources by Contractors

		SUBPART 251.1--CONTRACTOR USE OF GOVERNMENT SUPPLY SOURCES  (Revised November 22, 2004)

		SUBPART 251.2--CONTRACTOR USE OF INTERAGENCY FLEET MANAGEMENT SYSTEM (IFMS) VEHICLES

	Part 252-Solicitation Provisions and Contract Clauses

		SUBPART 252.2--TEXT OF PROVISIONS AND CLAUSES  (Revised September 21, 1999)

```
	PART 253 - FORMS
```
```
		SUBPART 253.2 - PRESCRIPTION OF FORMS
```

			253.213  Simplified acquisition procedures (SF's 18, 30, 44, 1165, 1449, and OF's 336, 347, and 348). (Revised January 23, 2006)

Prepare Reimbursable Bill
- BEP: FV
- Description
  - Prepare manual reimbursable bill when an automated billing procedures cannot be used for transactions within Department of Defense and other federal agencies.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Prepare Report for Congressional Review
- BEP: FV
- Description
  - Depending on the appropriation affected by the reprogramming request, the reprogramming package is prepared according to the Appropriation Act guidelines and submitted by USDC to the Congressional Defense committee.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Prepare Requirements for Submission to Congress
- BEP: FV
- Description
  - Once OMB has approved the reprogramming requirements, the comptroller prepares a reprogramming package (DD1414) for submission to Congress.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Prepare Requirements for Submission to OMB
- BEP: FV
- Description
  - At various Component levels, funding requirements needed to support ongoing steady state operations, changes to requirements and new initiatives are evaluated, based on budget execution rates, trends, and changes to or misaligned funding allocations. The analysis is aimed at determining the amounts of funding needed for both current and planned programs. The aggregated requirements are assembled and evaluated regarding future needs versus projected funding, and strategies developed for closing gaps. Possible reprogramming action requests are developed for submission to OMB for Congressional review and possible pre-approval (DD1414).
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Prepare Schedule of Cancelled Checks
- BEP: FV
- Description
  - A listing of all checks that must be cancelled and have not yet been mailed is prepared for transmission to the Federal Clearinghouse.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Prepare Testimony
- BEP: FV
- Description
  - This is the preparation of testimony to respond back to the Congressional Inquiries.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Prepare Transfer Requirements for Submission to OMB
- BEP: FV
- Description
  - Process and issue budgetary documents (e.g. DD Forms 1414, 1415 & 1416) to adjust the losing and gaining budgetary resources. Documentation is sent to OMB to support the determination of reductions in apportionment.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Preposition Withdrawal
- BEP: FV
- Description
  - The withdrawal is systematically pre-positioned to determine the specified date and areas that funding will be withdrawn.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Process Accrued Severance Liability Information
- BEP: FV
- Description
  - Account that records pay for employees who are involuntarily separated from their jobs. This account does not reflect foreign national separation. Supporting documentation include information for calculations of severance and disbursement vouchers.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```

Process Approved Requirement

BEP: CSE
Description
- This process involves combining multiple and/or joint requirements or decomposing large requirements (to break apart). The intent is to refine requirements developed by DoD buyers so that they can be communicated to the potential suppliers.

Linked constraints

FAR

```
Federal Acquisition Regulation (FAR)
```

	Subchapter B-Competition and Acquisition Planning

			Subpart 7.2-Planning for the Purchase of Supplies in Economic Quantities

			Subpart 7.3-Contractor Versus Government Performance

			Subpart 7.4-Equipment Lease or Purchase

			Subpart 7.5-Inherently Governmental Functions

		Part 8-Required Sources of Supplies and Services

			Subpart 8.6-Acquisition from Federal Prison Industries, Inc.

			Subpart 8.7-Acquisition from Nonprofit Agencies Employing People Who Are Blind or Severely Disabled

			Subpart 8.8-Acquisition of Printing and Related Supplies

			Subpart 8.11-Leasing of Motor Vehicles

```
		Part 9-Contractor Qualifications
```

			Subpart 9.5-Organizational and Consultant Conflicts of Interest

```
		Part 11-Describing Agency Needs
```

			Subpart 11.1-Selecting and Developing Requirements Documents

			Subpart 11.2-Using and Maintaining Requirements Documents

```
			Subpart 11.3-Acceptable Material
```

			Subpart 11.4-Delivery or Performance Schedules

```
			Subpart 11.5-Liquidated Damages
```

			Subpart 11.6-Priorities and Allocations

```
			Subpart 11.7-Variation in Quantity
```

		Part 12-Acquisition of Commercial Items

			Subpart 12.1-Acquisition of Commercial Items-General

			Subpart 12.2-Special Requirements for the Acquisition of Commercial Items

	Subchapter C-Contracting Methods and Contract Types

		Part 13-Simplified Acquisition Procedures

```
			Subpart 13.1-Procedures
```

			Subpart 13.2-Actions At or Below the Micro-Purchase Threshold

			Subpart 13.3-Simplified Acquisition Methods

			Subpart 13.5-Test Program for Certain Commercial Items

			Subpart 16.1-Selecting Contract Types

```
			Subpart 16.2-Fixed-Price Contracts
```

			Subpart 16.3-Cost-Reimbursement Contracts

```
			Subpart 16.4-Incentive Contracts
```

			Subpart 16.5-Indefinite-Delivery Contracts

			Subpart 16.6-Time-and-Materials, Labor-Hour, and Letter Contracts

			Subpart 17.4-Leader Company Contracting

			Subpart 17.5-Interagency Acquisitions Under the Economy Act

			Subpart 17.6-Management and Operating Contracts

```
		Part 18-EMERGENCY ACQUISITIONS
```

			Subpart 18.1-Available Acquisition Flexibilities

			Subpart 18.2-Emergency Acquisition Flexibilities

			Subpart 19.5-Set-Asides for Small Business

			Subpart 19.7-The Small Business Subcontracting Program

			Subpart 19.8-Contracting with the Small Business Administration (The 8(a) Program)

			Subpart 19.10-Small Business Competitiveness Demonstration Program

			Subpart 19.12-Small Disadvantaged Business Participation Program

			Subpart 19.13-Historically Underutilized Business Zone (HUBZone) Program

			Subpart 19.14-Service-Disabled Veteran-Owned Small Business Procurement Program

		Part 23-Environment, Energy and Water Efficiency, Renewable Energy Technologies, Occupational Safety, and Drug-Free Workplace

			Subpart 23.2-Energy and Water Efficiency and Renewable Energy

			Subpart 23.3-Hazardous Material Identification and Material Safety Data

			Subpart 23.4-Use of Recovered Materials

			Subpart 23.7-Contracting for Environmentally Preferable Products and Services

			Subpart 23.8-Ozone-Depleting Substances

		Part 24-Protection of Privacy and Freedom of Information

			Subpart 24.1-Protection of Individual Privacy

			Subpart 24.2-Freedom of Information Act

```
		Part 25-Foreign Acquisition
```

			Subpart 25.1-Buy American Act-Supplies

			Subpart 25.2-Buy American Act-Construction Materials

			Subpart 25.10-Additional Foreign Acquisition Regulations

	Subchapter E-General Contracting Requirements

			Subpart 27.3-Patent Rights under Government Contracts

			Subpart 27.4-Rights in Data and Copyrights

			Subpart 27.5-Foreign License and Technical Assistance Agreements

```
		Part 28-Bonds and Insurance
```

			Subpart 28.1-Bonds and Other Financial Protections

			Subpart 28.2-Sureties and Other Security for Bonds

```
			Subpart 28.3-Insurance
```

		Part 31-Contract Cost Principles and Procedures

```
			Subpart 31.1-Applicability
```

			Subpart 31.2-Contracts with Commercial Organizations

			Subpart 31.3-Contracts with Educational Institutions

			Subpart 31.6-Contracts with State, Local, and Federally Recognized Indian Tribal Governments

			Subpart 31.7-Contracts with Nonprofit Organizations

```
		Part 32-Contract Financing
```

			Subpart 32.1-Non-Commercial Item Purchase Financing

			Subpart 32.2-Commercial Item Purchase Financing

			Subpart 32.3-Loan Guarantees for Defense Production

			Subpart 32.4-Advance Payments for Non-Commercial Items

			Subpart 32.5-Progress Payments Based on Costs

```
			Subpart 32.7-Contract Funding
```

			Subpart 32.10-Performance-Based Payments

	Subchapter F-Special Categories of Contracting

			Subpart 34.1-Testing, Qualification and Use of Industrial Resources Developed Under Title III, Defense Production Act

		Part 36-Construction and Architect-Engineer Contracts

```
			Subpart 36.1-General
```

			Subpart 36.2-Special Aspects of Contracting for Construction

			Subpart 36.3-Two-Phase Design-Build Selection Procedures

			Subpart 36.6-Architect-Engineer Services

```
		Part 37-Service Contracting
```

			Subpart 37.1-Service Contracts-General

			Subpart 37.2-Advisory and Assistance Services

			Subpart 37.3-Dismantling, Demolition, or Removal of Improvements

			Subpart 37.4-Nonpersonal Health Care Services

			Subpart 37.5-Management Oversight of Service Contracts

			Subpart 37.6-Performance-Based Acquisition

		Part 39-Acquisition of Information Technology

```
			Subpart 39.1-General
```

			Subpart 39.2-Electronic and Information Technology

		Part 41-Acquisition of Utility Services

```
			Subpart 41.1-General
```

			Subpart 41.2-Acquiring Utility Services

		Part 44-Subcontracting Policies and Procedures

			Subpart 44.4-Subcontracts for Commercial Items and Commercial Components

```
		Part 45-Government Property
```

			Subpart 45.3-Authorizing the Use and Rental of Government Property

```
		Part 46-Quality Assurance
```

			Subpart 46.2-Contract Quality Requirements

			Subpart 47.2-Contracts for Transportation or for Transportation-Related Services

			Subpart 47.3-Transportation in Supply Contracts

			Subpart 47.4-Air Transportation by U.S.-Flag Carriers

			Subpart 47.5-Ocean Transportation by U.S.-Flag Vessels

		Part 51-Use of Government Sources by Contractors

			Subpart 51.1-Contractor Use of Government Supply Sources

			Subpart 51.2-Contractor Use of Interagency Fleet Management System (IFMS) Vehicles

OMB Memo 04-04

OMB Memo 04-04 - E-Authentication Guidance for Federal Agencies

DoDD 8500.01E

DoDD 8500.01E Information Assurance (IA)

DoD 5200.1-R

DoD 5200.1-R DoD Information Security Program

DoD 5400.11-R
- ```
DoD 5400.11-R Privacy Program
```

DFARS

Defense Federal Acquisition Regulations Supplement (DFARS)

	Part 201-Federal Acquisition Regulations System

		SUBPART 201.3--AGENCY ACQUISITION REGULATIONS  (Revised November 01, 2004)

		SUBPART 201.4--DEVIATIONS FROM THE FAR  (Revised February 14, 2003)

```
	Part 206-COMPETITION REQUIREMENTS
```

		SUBPART 206.0 (Revised December 15, 2004)

		SUBPART 206.3--OTHER THAN FULL AND OPEN COMPETITION  (Revised December 15, 2004)

```
	Part 207-Acquisition Planning
```
```
		SUBPART 207.1--ACQUISITION PLANS
```

		SUBPART 207.4--EQUIPMENT LEASE OR PURCHASE  (Revised September 8, 2006)

		SUBPART 207.70--BUY-TO-BUDGET - ADDITIONAL QUANTITIES OF END ITEMS  (Added July 22, 2003)

	Part 208-REQUIRED SOURCES OF SUPPLIES AND SERVICES

		SUBPART 208.0  (Revised July 11, 2006)

		SUBPART 208.4--FEDERAL SUPPLY SCHEDULES  (Revised March 21, 2006)

		SUBPART 208.70--COORDINATED ACQUISITION  (Revised December 1, 2006)

		Subpart 208.73--Use of Government-owned Precious Metals (Revised July 11, 2006)

		SUBPART 208.74--ENTERPRISE SOFTWARE AGREEMENTS  (Revised October 26, 2006)

```
	Part 209-Contractor Qualifications
```

		SUBPART 209.2--QUALIFICATIONS REQUIREMENTS  (Revised September 30, 2005)

		SUBPART 209.4--DEBARMENT, SUSPENSION, AND INELIGIBILITY  (Revised June 21, 2005)

```
	Part 211-Describing Agency Needs
```

		SUBPART 211.2--USING AND MAINTAINING REQUIREMENTS DOCUMENTS  (Revised February 12, 2007)

		SUBPART 211.6--PRIORITIES AND ALLOCATIONS  (Revised September 21, 1999)

	Part 212-Acquisition of Commercial Items

		SUBPART 212.1-ACQUISITION OF COMMERCIAL ITEMS - GENERAL

		SUBPART 212.2--SPECIAL REQUIREMENTS FOR THE ACQUISITION OF COMMERCIAL ITEMS

		SUBPART 212.70-PILOT PROGRAM FOR TRANSITION TO FOLLOW-ON CONTRACTING AFTER USE OF OTHER TRANSACTION AUTHORITY

	Part 213-Simplified Acquisition Procedures

		SUBPART 213.2--ACTIONS AT OR BELOW THE MICRO-PURCHASE THRESHOLD  (Added May 19, 2006)

		Subpart 213.3--SIMPLIFIED ACQUISITION METHODS  (Revised February 12, 2007)

```
	Part 214-Sealed Bidding
```

		SUBPART 214.2--SOLICITATION OF BIDS  (Revised November 10, 2004)

```
	Part 215-Contracting By Negotiation
```
```
		SUBPART 215.4--CONTRACT PRICING
```
```
	Part 216-Types of Contracts
```

		SUBPART 216.1--SELECTING CONTRACT TYPES (Revised July 11, 2006)

		SUBPART 216.2--FIXED-PRICE CONTRACTS  (Revised July 11, 2006

		SUBPART 216.3--COST-REIMBURSEMENT CONTRACTS (Revised July 11, 2006)

		SUBPART 216.4--INCENTIVE CONTRACTS (Revised July 11, 2006)

		SUBPART 216.5--INDEFINITE-DELIVERY CONTRACTS  (Revised March 21, 2006)

```
	Part 217-Special Contracting Methods
```

		SUBPART 217.1--MULTIYEAR CONTRACTING  (Revised December 19, 2006)

		SUBPART 217.2--OPTIONS  (Revised May 12, 2006)

		SUBPART 217.5--INTERAGENCY ACQUISITIONS UNDER THE ECONOMY ACT  (Revised May 12, 2006)

		SUBPART 217.6--MANAGEMENT AND OPERATING CONTRACTS

		SUBPART 217.70--EXCHANGE OF PERSONAL PROPERTY  (Revised June 21, 2005)

		SUBPART 217.71--MASTER AGREEMENT FOR REPAIR AND ALTERATION OF VESSELS  (Revised May 12, 2006)

		SUBPART 217.73--IDENTIFICATION OF SOURCES OF SUPPLY  (Revised January 15, 1999)

		SUBPART 217.74--UNDEFINITIZED CONTRACT ACTIONS  (Revised May 12, 2006)

		SUBPART 217.75--ACQUISITION OF REPLENISHMENT PARTS  (Revised May 12, 2006)

		SUBPART 217.76--CONTRACTS WITH PROVISIONING REQUIREMENTS  (Revised May 12, 2006)

		SUBPART 217.77--OVER AND ABOVE WORK (Revised May 12, 2006)

		SUBPART 217.78 - CONTRACTS OR DELIVERY ORDERS ISSUED BY A NON-DOD AGENCY (Revised March 21, 2006)

```
	Part 219-Small Business Programs
```
```
		SUBPART 219.2--POLICIES
```

		SUBPART 219.5--SET-ASIDES FOR SMALL BUSINESS  (Revised December 19, 2006)

		SUBPART 219.7--THE SMALL BUSINESS SUBCONTRACTING PROGRAM (Revised March 23, 2005)

		SUBPART 219.8--CONTRACTING WITH THE SMALL BUSINESS ADMINISTRATION (THE 8(A) PROGRAM)  (Revised March 27, 2007)

		SUBPART 219.10--SMALL BUSINESS COMPETITIVENESS DEMONSTRATION PROGRAM

		SUBPART 219.12--SMALL DISADVANTAGED BUSINESS PARTICIPATION PROGRAM  (Revised October 1, 2000)

		SUBPART 219.71--PILOT MENTOR-PROTEGE PROGRAM

	Part 222-Application of Labor Laws to Government Acquisitions

		SUBPART 222.14--EMPLOYMENT OF THE HANDICAPPED (Revised April 12, 2006)

		SUBPART 222.73-LIMITATIONS APPLICABLE TO CONTRACTS PERFORMED ON GUAM  (Revised September 30, 1999)

	Part 223-Environment, Conservation, Occupational Safety, and Drug-Free Workplace

		SUBPART 223.3--HAZARDOUS MATERIAL IDENTIFICATION AND MATERIAL SAFETY DATA  (Revised December 9, 2005)

		SUBPART 223.8--OZONE-DEPLETING SUBSTANCES (Revised December 9, 2005)

		SUBPART 223.71--STORAGE AND DISPOSAL OF TOXIC AND HAZARDOUS MATERIALS  (Revised December 9, 2005)

		SUBPART 223.72--SAFEGUARDING SENSITIVE CONVENTIONAL ARMS, AMMUNITION, AND EXPLOSIVES (Revised December 9, 2005)

	Part 224-Protection of Privacy and Freedom of Information

		SUBPART 224.1--PROTECTION OF INDIVIDUAL PRIVACY  (Revised November 22, 2004)

		SUBPART 224.2--FREEDOM OF INFORMATION ACT

```
	Part 225-Foreign Acquisition
```

		SUBPART 225.1--BUY AMERICAN ACT--SUPPLIES

		SUBPART 225.2--BUY AMERICAN ACT--CONSTRUCTION MATERIALS  (Revised April 30, 2003)

		SUBPART 225.4--TRADE AGREEMENTS  (Revised February 23, 2006)

		SUBPART 225.7--PROHIBITED SOURCES  (Revised September 8, 2006)

		SUBPART 225.8--OTHER INTERNATIONAL AGREEMENTS AND COORDINATION  (Revised October 26, 2006)

		SUBPART 225.9--CUSTOMS AND DUTIES  (Revised December 9, 2005)

		SUBPART 225.70--AUTHORIZATION ACTS, APPROPRIATIONS ACTS, AND OTHER STATUTORY RESTRICTIONS ON FOREIGN ACQUISITION

		SUBPART 225.71--OTHER RESTRICTIONS ON FOREIGN ACQUISITION  (Revised October 26, 2006)

		SUBPART 225.73--ACQUISITIONS FOR FOREIGN MILITARY SALES  (Revised December 9, 2005)

		SUBPART 225.74--DEFENSE CONTRACTORS OUTSIDE THE UNITED STATES

		SUBPART 225.75--BALANCE OF PAYMENTS PROGRAM

```
	Part 226-Other Socioeconomic Programs
```

		SUBPART 226.3 - HISTORICALLY BLACK COLLEGES AND UNIVERSITIES AND MINORITY INSTITUTIONS (Added December 9, 2005)

		SUBPART 226.71--PREFERENCE FOR LOCAL AND SMALL BUSINESSES  (Revised March 14, 2002)

```
	Part 227-Patents, Data, and Copyrights
```

		SUBPART 227.4--RIGHTS IN DATA AND COPYRIGHTS

		SUBPART 227.6--FOREIGN LICENSE AND TECHNICAL ASSISTANCE AGREEMENTS

		SUBPART 227.70--INFRINGEMENT CLAIMS, LICENSES, AND ASSIGNMENTS  (Revised September 21, 1999)

		SUBPART 227.71--RIGHTS IN TECHNICAL DATA (Revised June 21, 2005)

		SUBPART 227.72--RIGHTS IN COMPUTER SOFTWARE AND COMPUTER SOFTWARE DOCUMENTATION  (Revised June 21, 2005)

```
	Part 228-Bonds and Insurance
```

		SUBPART 228.1--BONDS  (Revised December 19, 2006)

		SUBPART 228.3--INSURANCE  (Revised November 10, 2004)

	Part 231-Contract Cost Principles and Procedures

		SUBPART 231.2--CONTRACTS WITH COMMERCIAL ORGANIZATIONS

```
	Part 232-Contract Financing
```

		SUBPART 232.5--PROGRESS PAYMENTS BASED ON COSTS (Revised December 19, 2006)

		SUBPART 232.7--CONTRACT FUNDING (Revised April 12, 2006)

```
	Part 234-Major System Acquisition
```
```
		SUBPART 234.0
```

		SUBPART 234.70--ACQUISITION OF MAJORWEAPON SYSTEMS AS COMMERCIAL ITEMS (Added October 4, 2006)

	PART 235 - RESEARCH AND DEVELOPMENT CONTRACTING

```
		SUBPART 235.0
```

	Part 236-Construction and Architecture-Engineer Contracts

		SUBPART 236.2--SPECIAL ASPECTS OF CONTRACTING FOR CONSTRUCTION  (Revised February 23, 2006)

		SUBPART 236.6--ARCHITECT-ENGINEER SERVICES  (Revised October 4, 2006)

```
	Part 237-Service Contracting
```

		SUBPART 237.1--SERVICE CONTRACTS--GENERAL  (Revised December 19, 2006)

		SUBPART 237.2--ADVISORY AND ASSISTANCE SERVICES  (Revised September 30, 2005)

		SUBPART 237.70--MORTUARY SERVICES (Revised January 23, 2006)

		SUBPART 237.72--EDUCATIONAL SERVICE AGREEMENTS  (Revised September 14, 1999)

		SUBPART 237.74--SERVICES AT INSTALLATIONS BEING CLOSED

	Part 239-Acquisition of Information Technology

		SUBPART 239.70--EXCHANGE OR SALE OF INFORMATION TECHNOLOGY (IT) (Revised July 11, 2006)

		SUBPART 239.71--SECURITY AND PRIVACY FOR COMPUTER SYSTEMS  (Revised June 25, 2004)

		Subpart 239.72--Standards (Revised July 11, 2006)

		SUBPART 239.74--TELECOMMUNICATIONS SERVICES (Revised July 11, 2006)

	Part 241-Acquisition of Utility Services

		SUBPART 241.1--GENERAL  (Revised January 13, 2000)

		SUBPART 241.2--ACQUIRING UTILITY SERVICES (Revised January 23, 2006)

```
	Part 243-Contract Modifications
```

		SUBPART 243.1 - GENERAL  (Revised November 9, 2005)

		SUBPART 243.2--CHANGE ORDERS  (Revised November 9, 2005)

```
	Part 245--Government Property
```

		SUBPART 245.3--PROVIDING GOVERNMENT PROPERTY TO CONTRACTORS  (Revised May 19, 2006)

		SUBPART 245.4--USE AND RENTAL OF GOVERNMENT PROPERTY  (Revised April 30, 2003)

```
	Part 246-Quality Assurance
```

		SUBPART 246.2--CONTRACT QUALITY REQUIREMENTS (Revised May 12, 2006)

		SUBPART 246.7--WARRANTIES  (Revised May 12, 2006)

```
	Part 247-Transportation
```

		SUBPART 247.1--GENERAL  (Revised August 17, 2000)

		SUBPART 247.2--CONTRACTS FOR TRANSPORTATION OR FOR TRANSPORTATION-RELATED SERVICES  (Revised August 17, 2000)

		SUBPART 247.3--TRANSPORTATION IN SUPPLY CONTRACTS  (Revised October 01, 2002)

		SUBPART 247.5--OCEAN TRANSPORTATION BY U.S.-FLAG VESSELS  (Revised June 21, 2005)

	Part 250-Extraordinary Contractual Actions

		SUBPART 250.1--EXTRAORDINARY CONTRACTUAL ACTIONS

```
	PART 253 - FORMS
```
```
		SUBPART 253.2 - PRESCRIPTION OF FORMS
```

			253.208  Required sources of supplies and services. (Revised July 11, 2006)

Process Authorized Personnel and Benefits Liability Information
- BEP: FV
- Description
  - Receive estimated liability for amounts withheld for employees' salaries for taxes, employee benefit contributions, wage garnishments, and other withholdings that have been earned but are unpaid to the third party.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Process Cash Payment
- BEP: FV
- Description
  - Verify cash disbursement voucher prior to disbursing cash to the payee. Also each voucher for payment must be marked to prevent duplication of payment.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Process Collection Voucher and Deposit
- BEP: FV
- Description
  - Process collection vouchers and deposits based on the type of collection and information received from Treasury, and assign the Collection Voucher Number to the transaction.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Process Contract Clauses
- BEP: CSE FV
- Description
  - This process includes verifying the payment request against the FAR based contract to determine any adjustments based on contract clauses (i.e., contract holdbacks) and creates new accounts as needed.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Process Funded Payroll and Benefits Information Civilian and Military
- BEP: FV
- Description
  - Funded payroll and benefits accounts shows estimated salaries and benefits of civilian and military employees. The estimate should include the supporting documentation detailing the calculations which include payroll records, documented estimates, and disbursement vouchers. Accrual is removed from the books when the pay has been disbursed. Accounts used for accrual Accrued Payroll Civilian and Accrued Payroll Military.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Process Funded and Unfunded Leave Information
- BEP: FV
- Description
  - Funded leave (vacation or sick) which is a compensated absence that is earned and payable in current period. Unfunded leave is leave that is earned but will be paid from future appropriations. A footnote disclosure is required for required for unfunded leave. Funded/Unfunded leave is an estimate of earned unpaid and unfunded leave for civilian and military employees. The required supporting documentation is payroll and leave records. Calculations should also take into account any future pay increases.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Process Intra-Governmental Payment and Collection
- BEP: FV
- Description
  - Intra-governmental payment and collection Information may be consolidated according to payee and scheduled payment date so that a consolidated transaction is provided to the payee.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Process Policy Changes
- BEP: FV
- Description
  - Define new or updated accounting policies based on the requirements that were approved by the Control Board. This process also includes relevant coordination within the Department of Defense.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```

Process Requirement

BEP: CSE
Description
- This process supports the receipt of approved, funded requirements from requestors; analyzing, refining, and monitoring requirements; combining together multiple requirements or decomposing large requirements; and collaborating with requirement owner/requestor to clarify requirements. This process also involves collecting new and past requirements and assessing past contracts and contract modifications from various sources and analyzing them to support enterprise and local planning for strategic sourcing.

Linked constraints

FAR

```
Federal Acquisition Regulation (FAR)
```

	Subchapter B-Competition and Acquisition Planning

			Subpart 7.2-Planning for the Purchase of Supplies in Economic Quantities

			Subpart 7.3-Contractor Versus Government Performance

			Subpart 7.4-Equipment Lease or Purchase

			Subpart 7.5-Inherently Governmental Functions

		Part 8-Required Sources of Supplies and Services

			Subpart 8.6-Acquisition from Federal Prison Industries, Inc.

			Subpart 8.7-Acquisition from Nonprofit Agencies Employing People Who Are Blind or Severely Disabled

			Subpart 8.8-Acquisition of Printing and Related Supplies

			Subpart 8.11-Leasing of Motor Vehicles

```
		Part 9-Contractor Qualifications
```

			Subpart 9.5-Organizational and Consultant Conflicts of Interest

```
		Part 11-Describing Agency Needs
```

			Subpart 11.1-Selecting and Developing Requirements Documents

			Subpart 11.2-Using and Maintaining Requirements Documents

```
			Subpart 11.3-Acceptable Material
```

			Subpart 11.4-Delivery or Performance Schedules

```
			Subpart 11.5-Liquidated Damages
```

			Subpart 11.6-Priorities and Allocations

```
			Subpart 11.7-Variation in Quantity
```

		Part 12-Acquisition of Commercial Items

			Subpart 12.1-Acquisition of Commercial Items-General

			Subpart 12.2-Special Requirements for the Acquisition of Commercial Items

	Subchapter C-Contracting Methods and Contract Types

		Part 13-Simplified Acquisition Procedures

```
			Subpart 13.1-Procedures
```

			Subpart 13.2-Actions At or Below the Micro-Purchase Threshold

			Subpart 13.3-Simplified Acquisition Methods

			Subpart 13.5-Test Program for Certain Commercial Items

			Subpart 16.1-Selecting Contract Types

```
			Subpart 16.2-Fixed-Price Contracts
```

			Subpart 16.3-Cost-Reimbursement Contracts

```
			Subpart 16.4-Incentive Contracts
```

			Subpart 16.5-Indefinite-Delivery Contracts

			Subpart 16.6-Time-and-Materials, Labor-Hour, and Letter Contracts

			Subpart 17.4-Leader Company Contracting

			Subpart 17.5-Interagency Acquisitions Under the Economy Act

			Subpart 17.6-Management and Operating Contracts

```
		Part 18-EMERGENCY ACQUISITIONS
```

			Subpart 18.1-Available Acquisition Flexibilities

			Subpart 18.2-Emergency Acquisition Flexibilities

			Subpart 19.5-Set-Asides for Small Business

			Subpart 19.7-The Small Business Subcontracting Program

			Subpart 19.8-Contracting with the Small Business Administration (The 8(a) Program)

			Subpart 19.10-Small Business Competitiveness Demonstration Program

			Subpart 19.12-Small Disadvantaged Business Participation Program

			Subpart 19.13-Historically Underutilized Business Zone (HUBZone) Program

			Subpart 19.14-Service-Disabled Veteran-Owned Small Business Procurement Program

		Part 23-Environment, Energy and Water Efficiency, Renewable Energy Technologies, Occupational Safety, and Drug-Free Workplace

			Subpart 23.2-Energy and Water Efficiency and Renewable Energy

			Subpart 23.3-Hazardous Material Identification and Material Safety Data

			Subpart 23.4-Use of Recovered Materials

			Subpart 23.7-Contracting for Environmentally Preferable Products and Services

			Subpart 23.8-Ozone-Depleting Substances

		Part 24-Protection of Privacy and Freedom of Information

			Subpart 24.1-Protection of Individual Privacy

			Subpart 24.2-Freedom of Information Act

```
		Part 25-Foreign Acquisition
```

			Subpart 25.1-Buy American Act-Supplies

			Subpart 25.2-Buy American Act-Construction Materials

			Subpart 25.10-Additional Foreign Acquisition Regulations

	Subchapter E-General Contracting Requirements

			Subpart 27.3-Patent Rights under Government Contracts

			Subpart 27.4-Rights in Data and Copyrights

			Subpart 27.5-Foreign License and Technical Assistance Agreements

```
		Part 28-Bonds and Insurance
```

			Subpart 28.1-Bonds and Other Financial Protections

			Subpart 28.2-Sureties and Other Security for Bonds

```
			Subpart 28.3-Insurance
```

		Part 31-Contract Cost Principles and Procedures

```
			Subpart 31.1-Applicability
```

			Subpart 31.2-Contracts with Commercial Organizations

			Subpart 31.3-Contracts with Educational Institutions

			Subpart 31.6-Contracts with State, Local, and Federally Recognized Indian Tribal Governments

			Subpart 31.7-Contracts with Nonprofit Organizations

```
		Part 32-Contract Financing
```

			Subpart 32.1-Non-Commercial Item Purchase Financing

			Subpart 32.2-Commercial Item Purchase Financing

			Subpart 32.3-Loan Guarantees for Defense Production

			Subpart 32.4-Advance Payments for Non-Commercial Items

			Subpart 32.5-Progress Payments Based on Costs

```
			Subpart 32.7-Contract Funding
```

			Subpart 32.10-Performance-Based Payments

	Subchapter F-Special Categories of Contracting

			Subpart 34.1-Testing, Qualification and Use of Industrial Resources Developed Under Title III, Defense Production Act

		Part 36-Construction and Architect-Engineer Contracts

```
			Subpart 36.1-General
```

			Subpart 36.2-Special Aspects of Contracting for Construction

			Subpart 36.3-Two-Phase Design-Build Selection Procedures

			Subpart 36.6-Architect-Engineer Services

```
		Part 37-Service Contracting
```

			Subpart 37.1-Service Contracts-General

			Subpart 37.2-Advisory and Assistance Services

			Subpart 37.3-Dismantling, Demolition, or Removal of Improvements

			Subpart 37.4-Nonpersonal Health Care Services

			Subpart 37.5-Management Oversight of Service Contracts

			Subpart 37.6-Performance-Based Acquisition

		Part 39-Acquisition of Information Technology

```
			Subpart 39.1-General
```

			Subpart 39.2-Electronic and Information Technology

		Part 41-Acquisition of Utility Services

```
			Subpart 41.1-General
```

			Subpart 41.2-Acquiring Utility Services

		Part 44-Subcontracting Policies and Procedures

			Subpart 44.4-Subcontracts for Commercial Items and Commercial Components

```
		Part 45-Government Property
```

			Subpart 45.3-Authorizing the Use and Rental of Government Property

```
		Part 46-Quality Assurance
```

			Subpart 46.2-Contract Quality Requirements

			Subpart 47.2-Contracts for Transportation or for Transportation-Related Services

			Subpart 47.3-Transportation in Supply Contracts

			Subpart 47.4-Air Transportation by U.S.-Flag Carriers

			Subpart 47.5-Ocean Transportation by U.S.-Flag Vessels

		Part 51-Use of Government Sources by Contractors

			Subpart 51.1-Contractor Use of Government Supply Sources

			Subpart 51.2-Contractor Use of Interagency Fleet Management System (IFMS) Vehicles

DFARS

Defense Federal Acquisition Regulations Supplement (DFARS)

	Part 201-Federal Acquisition Regulations System

		SUBPART 201.3--AGENCY ACQUISITION REGULATIONS  (Revised November 01, 2004)

		SUBPART 201.4--DEVIATIONS FROM THE FAR  (Revised February 14, 2003)

```
	Part 206-COMPETITION REQUIREMENTS
```

		SUBPART 206.0 (Revised December 15, 2004)

		SUBPART 206.3--OTHER THAN FULL AND OPEN COMPETITION  (Revised December 15, 2004)

```
	Part 207-Acquisition Planning
```
```
		SUBPART 207.1--ACQUISITION PLANS
```

		SUBPART 207.4--EQUIPMENT LEASE OR PURCHASE  (Revised September 8, 2006)

		SUBPART 207.70--BUY-TO-BUDGET - ADDITIONAL QUANTITIES OF END ITEMS  (Added July 22, 2003)

	Part 208-REQUIRED SOURCES OF SUPPLIES AND SERVICES

		SUBPART 208.0  (Revised July 11, 2006)

		SUBPART 208.4--FEDERAL SUPPLY SCHEDULES  (Revised March 21, 2006)

		SUBPART 208.70--COORDINATED ACQUISITION  (Revised December 1, 2006)

		Subpart 208.73--Use of Government-owned Precious Metals (Revised July 11, 2006)

		SUBPART 208.74--ENTERPRISE SOFTWARE AGREEMENTS  (Revised October 26, 2006)

```
	Part 209-Contractor Qualifications
```

		SUBPART 209.2--QUALIFICATIONS REQUIREMENTS  (Revised September 30, 2005)

		SUBPART 209.4--DEBARMENT, SUSPENSION, AND INELIGIBILITY  (Revised June 21, 2005)

```
	Part 211-Describing Agency Needs
```

		SUBPART 211.2--USING AND MAINTAINING REQUIREMENTS DOCUMENTS  (Revised February 12, 2007)

		SUBPART 211.6--PRIORITIES AND ALLOCATIONS  (Revised September 21, 1999)

	Part 212-Acquisition of Commercial Items

		SUBPART 212.1-ACQUISITION OF COMMERCIAL ITEMS - GENERAL

		SUBPART 212.2--SPECIAL REQUIREMENTS FOR THE ACQUISITION OF COMMERCIAL ITEMS

		SUBPART 212.70-PILOT PROGRAM FOR TRANSITION TO FOLLOW-ON CONTRACTING AFTER USE OF OTHER TRANSACTION AUTHORITY

	Part 213-Simplified Acquisition Procedures

		SUBPART 213.2--ACTIONS AT OR BELOW THE MICRO-PURCHASE THRESHOLD  (Added May 19, 2006)

		Subpart 213.3--SIMPLIFIED ACQUISITION METHODS  (Revised February 12, 2007)

```
	Part 214-Sealed Bidding
```

		SUBPART 214.2--SOLICITATION OF BIDS  (Revised November 10, 2004)

```
	Part 215-Contracting By Negotiation
```
```
		SUBPART 215.4--CONTRACT PRICING
```
```
	Part 216-Types of Contracts
```

		SUBPART 216.1--SELECTING CONTRACT TYPES (Revised July 11, 2006)

		SUBPART 216.2--FIXED-PRICE CONTRACTS  (Revised July 11, 2006

		SUBPART 216.3--COST-REIMBURSEMENT CONTRACTS (Revised July 11, 2006)

		SUBPART 216.4--INCENTIVE CONTRACTS (Revised July 11, 2006)

		SUBPART 216.5--INDEFINITE-DELIVERY CONTRACTS  (Revised March 21, 2006)

```
	Part 217-Special Contracting Methods
```

		SUBPART 217.1--MULTIYEAR CONTRACTING  (Revised December 19, 2006)

		SUBPART 217.2--OPTIONS  (Revised May 12, 2006)

		SUBPART 217.5--INTERAGENCY ACQUISITIONS UNDER THE ECONOMY ACT  (Revised May 12, 2006)

		SUBPART 217.6--MANAGEMENT AND OPERATING CONTRACTS

		SUBPART 217.70--EXCHANGE OF PERSONAL PROPERTY  (Revised June 21, 2005)

		SUBPART 217.71--MASTER AGREEMENT FOR REPAIR AND ALTERATION OF VESSELS  (Revised May 12, 2006)

		SUBPART 217.73--IDENTIFICATION OF SOURCES OF SUPPLY  (Revised January 15, 1999)

		SUBPART 217.74--UNDEFINITIZED CONTRACT ACTIONS  (Revised May 12, 2006)

		SUBPART 217.75--ACQUISITION OF REPLENISHMENT PARTS  (Revised May 12, 2006)

		SUBPART 217.76--CONTRACTS WITH PROVISIONING REQUIREMENTS  (Revised May 12, 2006)

		SUBPART 217.77--OVER AND ABOVE WORK (Revised May 12, 2006)

		SUBPART 217.78 - CONTRACTS OR DELIVERY ORDERS ISSUED BY A NON-DOD AGENCY (Revised March 21, 2006)

```
	Part 219-Small Business Programs
```
```
		SUBPART 219.2--POLICIES
```

		SUBPART 219.5--SET-ASIDES FOR SMALL BUSINESS  (Revised December 19, 2006)

		SUBPART 219.7--THE SMALL BUSINESS SUBCONTRACTING PROGRAM (Revised March 23, 2005)

		SUBPART 219.8--CONTRACTING WITH THE SMALL BUSINESS ADMINISTRATION (THE 8(A) PROGRAM)  (Revised March 27, 2007)

		SUBPART 219.10--SMALL BUSINESS COMPETITIVENESS DEMONSTRATION PROGRAM

		SUBPART 219.12--SMALL DISADVANTAGED BUSINESS PARTICIPATION PROGRAM  (Revised October 1, 2000)

		SUBPART 219.71--PILOT MENTOR-PROTEGE PROGRAM

	Part 222-Application of Labor Laws to Government Acquisitions

		SUBPART 222.14--EMPLOYMENT OF THE HANDICAPPED (Revised April 12, 2006)

		SUBPART 222.73-LIMITATIONS APPLICABLE TO CONTRACTS PERFORMED ON GUAM  (Revised September 30, 1999)

	Part 223-Environment, Conservation, Occupational Safety, and Drug-Free Workplace

		SUBPART 223.3--HAZARDOUS MATERIAL IDENTIFICATION AND MATERIAL SAFETY DATA  (Revised December 9, 2005)

		SUBPART 223.8--OZONE-DEPLETING SUBSTANCES (Revised December 9, 2005)

		SUBPART 223.71--STORAGE AND DISPOSAL OF TOXIC AND HAZARDOUS MATERIALS  (Revised December 9, 2005)

		SUBPART 223.72--SAFEGUARDING SENSITIVE CONVENTIONAL ARMS, AMMUNITION, AND EXPLOSIVES (Revised December 9, 2005)

	Part 224-Protection of Privacy and Freedom of Information

		SUBPART 224.1--PROTECTION OF INDIVIDUAL PRIVACY  (Revised November 22, 2004)

		SUBPART 224.2--FREEDOM OF INFORMATION ACT

```
	Part 225-Foreign Acquisition
```

		SUBPART 225.1--BUY AMERICAN ACT--SUPPLIES

		SUBPART 225.2--BUY AMERICAN ACT--CONSTRUCTION MATERIALS  (Revised April 30, 2003)

		SUBPART 225.4--TRADE AGREEMENTS  (Revised February 23, 2006)

		SUBPART 225.7--PROHIBITED SOURCES  (Revised September 8, 2006)

		SUBPART 225.8--OTHER INTERNATIONAL AGREEMENTS AND COORDINATION  (Revised October 26, 2006)

		SUBPART 225.9--CUSTOMS AND DUTIES  (Revised December 9, 2005)

		SUBPART 225.70--AUTHORIZATION ACTS, APPROPRIATIONS ACTS, AND OTHER STATUTORY RESTRICTIONS ON FOREIGN ACQUISITION

		SUBPART 225.71--OTHER RESTRICTIONS ON FOREIGN ACQUISITION  (Revised October 26, 2006)

		SUBPART 225.73--ACQUISITIONS FOR FOREIGN MILITARY SALES  (Revised December 9, 2005)

		SUBPART 225.74--DEFENSE CONTRACTORS OUTSIDE THE UNITED STATES

		SUBPART 225.75--BALANCE OF PAYMENTS PROGRAM

```
	Part 226-Other Socioeconomic Programs
```

		SUBPART 226.3 - HISTORICALLY BLACK COLLEGES AND UNIVERSITIES AND MINORITY INSTITUTIONS (Added December 9, 2005)

		SUBPART 226.71--PREFERENCE FOR LOCAL AND SMALL BUSINESSES  (Revised March 14, 2002)

```
	Part 227-Patents, Data, and Copyrights
```

		SUBPART 227.4--RIGHTS IN DATA AND COPYRIGHTS

		SUBPART 227.6--FOREIGN LICENSE AND TECHNICAL ASSISTANCE AGREEMENTS

		SUBPART 227.70--INFRINGEMENT CLAIMS, LICENSES, AND ASSIGNMENTS  (Revised September 21, 1999)

		SUBPART 227.71--RIGHTS IN TECHNICAL DATA (Revised June 21, 2005)

		SUBPART 227.72--RIGHTS IN COMPUTER SOFTWARE AND COMPUTER SOFTWARE DOCUMENTATION  (Revised June 21, 2005)

```
	Part 228-Bonds and Insurance
```

		SUBPART 228.1--BONDS  (Revised December 19, 2006)

		SUBPART 228.3--INSURANCE  (Revised November 10, 2004)

	Part 231-Contract Cost Principles and Procedures

		SUBPART 231.2--CONTRACTS WITH COMMERCIAL ORGANIZATIONS

```
	Part 232-Contract Financing
```

		SUBPART 232.5--PROGRESS PAYMENTS BASED ON COSTS (Revised December 19, 2006)

		SUBPART 232.7--CONTRACT FUNDING (Revised April 12, 2006)

```
	Part 234-Major System Acquisition
```
```
		SUBPART 234.0
```

		SUBPART 234.70--ACQUISITION OF MAJORWEAPON SYSTEMS AS COMMERCIAL ITEMS (Added October 4, 2006)

	PART 235 - RESEARCH AND DEVELOPMENT CONTRACTING

```
		SUBPART 235.0
```

	Part 236-Construction and Architecture-Engineer Contracts

		SUBPART 236.2--SPECIAL ASPECTS OF CONTRACTING FOR CONSTRUCTION  (Revised February 23, 2006)

		SUBPART 236.6--ARCHITECT-ENGINEER SERVICES  (Revised October 4, 2006)

```
	Part 237-Service Contracting
```

		SUBPART 237.1--SERVICE CONTRACTS--GENERAL  (Revised December 19, 2006)

		SUBPART 237.2--ADVISORY AND ASSISTANCE SERVICES  (Revised September 30, 2005)

		SUBPART 237.70--MORTUARY SERVICES (Revised January 23, 2006)

		SUBPART 237.72--EDUCATIONAL SERVICE AGREEMENTS  (Revised September 14, 1999)

		SUBPART 237.74--SERVICES AT INSTALLATIONS BEING CLOSED

	Part 239-Acquisition of Information Technology

		SUBPART 239.70--EXCHANGE OR SALE OF INFORMATION TECHNOLOGY (IT) (Revised July 11, 2006)

		SUBPART 239.71--SECURITY AND PRIVACY FOR COMPUTER SYSTEMS  (Revised June 25, 2004)

		Subpart 239.72--Standards (Revised July 11, 2006)

		SUBPART 239.74--TELECOMMUNICATIONS SERVICES (Revised July 11, 2006)

	Part 241-Acquisition of Utility Services

		SUBPART 241.1--GENERAL  (Revised January 13, 2000)

		SUBPART 241.2--ACQUIRING UTILITY SERVICES (Revised January 23, 2006)

```
	Part 243-Contract Modifications
```

		SUBPART 243.1 - GENERAL  (Revised November 9, 2005)

		SUBPART 243.2--CHANGE ORDERS  (Revised November 9, 2005)

```
	Part 245--Government Property
```

		SUBPART 245.3--PROVIDING GOVERNMENT PROPERTY TO CONTRACTORS  (Revised May 19, 2006)

		SUBPART 245.4--USE AND RENTAL OF GOVERNMENT PROPERTY  (Revised April 30, 2003)

```
	Part 246-Quality Assurance
```

		SUBPART 246.2--CONTRACT QUALITY REQUIREMENTS (Revised May 12, 2006)

		SUBPART 246.7--WARRANTIES  (Revised May 12, 2006)

```
	Part 247-Transportation
```

		SUBPART 247.1--GENERAL  (Revised August 17, 2000)

		SUBPART 247.2--CONTRACTS FOR TRANSPORTATION OR FOR TRANSPORTATION-RELATED SERVICES  (Revised August 17, 2000)

		SUBPART 247.3--TRANSPORTATION IN SUPPLY CONTRACTS  (Revised October 01, 2002)

		SUBPART 247.5--OCEAN TRANSPORTATION BY U.S.-FLAG VESSELS  (Revised June 21, 2005)

	Part 250-Extraordinary Contractual Actions

		SUBPART 250.1--EXTRAORDINARY CONTRACTUAL ACTIONS

```
	PART 253 - FORMS
```
```
		SUBPART 253.2 - PRESCRIPTION OF FORMS
```

			253.208  Required sources of supplies and services. (Revised July 11, 2006)

Process and Submit Validated Evidence

BEP: RPA MV CSE
Description
- This process involves the organization, validation, and submission of acceptance evidence received.

Linked constraints

USC Title 10

USC Title 10 - Armed Forces (This Title has undergone significant change)

```
	Subtitle A - General Military Law
```

		PART I - ORGANIZATION AND GENERAL MILITARY POWERS

```
			CHAPTER 2-DEPARTMENT OF DEFENSE
```

			CHAPTER 4-OFFICE OF THE SECRETARY OF DEFENSE

		PART IV - SERVICE, SUPPLY, AND PROCUREMENT

			CHAPTER 160-ENVIRONMENTAL RESTORATION

USC Title 31

```
USC Title 31 - Money and Finance
```
```
	SUBTITLE II-THE BUDGET PROCESS
```
```
		CHAPTER 13--APPROPRIATIONS
```
```
			SUBCHAPTER I--General
```
```
		CHAPTER 15--APPROPRIATION ACCOUNTING
```

			SUBCHAPTER III--TRANSFERS AND REIMBURSEMENTS

```
	SUBTITLE III-FINANCIAL MANAGEMENT
```
```
		CHAPTER 35--ACCOUNTING AND COLLECTION
```
```
			SUBCHAPTER I--GENERAL
```

			SUBCHAPTER II--ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION

			SUBCHAPTER III--AUDITING AND SETTLING ACCOUNTS

```
		CHAPTER 37--CLAIMS
```

			SUBCHAPTER II--CLAIMS OF THE UNITED STATES GOVERNMENT

```
		CHAPTER 39-PROMPT PAYMENT
```

	SUBTITLE V--GENERAL ASSISTANCE ADMINISTRATION

		CHAPTER 65--INTERGOVERNMENTAL COOPERATION

USC Title 32

```
USC Title 32 - National Guard
```

	CHAPTER 7 - SERVICE, SUPPLY, AND PROCUREMENT

		Sec. 704. Accountability: relief from upon order to active duty.

		Sec. 706. Return of arms and equipment upon relief from Federal service.

		Sec. 710. Accountability for property issued to the National Guard.

		Sec. 711. Disposition of obsolete or condemned property.

USC Title 33

USC Title 33 - Navigation and Navigable Waters

```
	CHAPTER 40-OIL POLLUTION
```

		SUBCHAPTER I-OIL POLLUTION LIABILITY AND COMPENSATION

```
			Sec. 2704. Limits on liability
```
```
			Sec. 2716. Financial responsibility
```

USC Title 37

USC Title 37 - Pay and Allowances of the Uniformed Services 01/22/02

```
	CHAPTER 7 - ALLOWANCES
```
```
		Sec. 403. Basic allowance for housing
```

USC Title 40

USC Title 40 - Public Buildings, Property, and Works

```
	CHAPTER 4 - THE PUBLIC PROPERTY
```

		Sec. 319. Grant of easements; authority of executive agencies; application; protection of Federal interests; consideration; legislative jurisdiction: notice of relinquishment, acceptance and State proceedings

	CHAPTER 10 - MANAGEMENT AND DISPOSAL OF GOVERNMENT PROPERTY

```
		SUBCHAPTER II -- PROPERTY MANAGEMENT
```

			Sec. 485. Proceeds from transfer, sale, etc., of property

			Sec. 489. Civil remedies and penalties

	CHAPTER 12 - CONSTRUCTION, ALTERATION, AND ACQUISITION OF PUBLIC BUILDINGS

```
		Sec. 602a. Purchase contracts
```

USC Title 42

USC Title 42 - The Public Health and Welfare

	CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE

		Sec. 1502. Initiation and development of projects; jurisdiction;acquisition of property; fees of architects, engineers, etc.

```
		SUBCHAPTER II - DEFENSE HOUSING
```

			Sec. 1524. Declaration of policy; disposal of housing

		SUBCHAPTER VII - DISPOSAL OF WAR AND VETERANS' HOUSING

```
			Sec. 1581. Housing disposition
```

			Sec. 1585. Acquisition of housing sites

		SUBCHAPTER IX - DEFENSE HOUSING AND COMMUNITY FACILITIES AND SERVICES

			Sec. 1592e. Interagency transfers of property; application of rulesand regulations

			Sec. 1592j. Disposition of moneys derived from rentals, operation,and disposition of property

		SUBCHAPTER XI - HOUSING FOR MILITARY PERSONNEL

			Sec. 1594. Contracts for construction

			Sec. 1594a. Acquisition of military housing financed under ArmedServices Housing Mortgage Insurance Fund and rental housing atmilitary bases

```
	CHAPTER 119 - HOMELESS ASSISTANCE
```

		SUBCHAPTER V - IDENTIFICATION AND USE OF SURPLUS FEDERAL PROPERTY

			Sec. 11411. Use of unutilized and underutilized public buildingsand real property to assist the homeless

USC Title 43

```
USC Title 43 - Public Lands
```

	CHAPTER 6-WITHDRAWAL FROM SETTLEMENT, LOCATION, SALE OR ENTRY

		Sec. 156. - Approval by Congress necessary for withdrawal, reservation, or restriction of over 5,000 acres for any Department of Defense project or facility

		Sec. 157. - Application for withdrawal, reservation, or restriction; specifications

		Sec. 158. - Mineral resources on withdrawn lands; disposition and exploration

```
	CHAPTER 8A - GRAZING LANDS
```
```
		SUBCHAPTER I - GENERALLY
```

			Sec. 315q. - Withdrawal of lands for war or national defense purposes; payment for cancellation of permits or licenses

Executive Order 13327

Executive Order 13327 - Federal Real Property Asset Management 4 February 2004

SFFAS 1

SFFAS 1 - Accounting for Selected Assets and Liabilities

```
	RECOMMENDED STANDARDS
```
```
		SPECIFIC STANDARDS
```
```
			Accounts Payable
```
```
			Other Current Liabilities
```

SFFAS 2

SFFAS 2 - Accounting for Direct Loans and Loan Guarantees dated 07/15/1993

```
	THE ACCOUNTING STANDARDS
```
```
		Revenues and Expenses
```

		Pre-1992 Direct Loans and Loan Guarantees

		Modification of Direct Loans and Loan Guarantees

```
			A. MODIFICATION OF DIRECT LOANS
```
```
			B. MODIFICATION OF LOAN GUARANTEES
```

		Foreclosure of Post-1991 Direct Loans and Guaranteed Loans

```
	Write-off of Direct Loans
```

SFFAS 3

STATEMENT OF FEDERAL FINANCIAL ACCOUNTING STANDARDS NUMBER 3 - Accounting for Inventory and Related Property

```
	THE ACCOUNTING STANDARDS
```
```
		INVENTORY
```
```
			Other Categories of Inventory
```
```
		OPERATING MATERIALS AND SUPPLIES
```

			Other Categories of Operating Materials and Supplies

```
		STOCKPILE MATERIALS
```

SFFAS 4

SFFAS  4 - Managerial Cost Accounting Concepts and Standards for the Federal Government

```
	MANAGERIAL COST ACCOUNTING STANDARDS
```
```
		REQUIREMENT FOR COST ACCOUNTING
```

			Need for Consistent Cost Accounting on a Regular Basis

```
			Basic Cost Accounting Processes
```

			Complexity of Cost Accounting Processes

```
			Cost Findings, Studies, and Analyses
```
```
		RESPONSIBILITY SEGMENTS
```
```
			Defining Responsibility Segments
```
```
			Purposes of Segmentation
```
```
			Structuring Responsibility Segments
```
```
		FULL COST
```
```
			Direct Costs
```
```
			Indirect Costs
```
```
			Certain Cost Elements
```

			Costs of Public Assistance and Social Insurance Programs

			Costs related to Property, Plant and Equipment

```
			Non-production costs
```
```
		INTER-ENTITY COSTS
```
```
			Inter-Entity Activities
```

			Accounting and Implementation Guidance

```
			Recognition Criteria
```
```
			Accounting Example
```
```
	Cost Accumulation
```
```
	Cost Assignment
```
```
	Directly tracing costs to outputs
```

	Assigning costs on a cause-and-effect basis

```
	Allocating costs
```
```
	Cost-benefit considerations
```
```
	Selecting a Costing Methodology
```
```
	Activity-based costing (ABC)
```
```
	Job order costing
```
```
	Process costing
```
```
	Standard costing
```

SFFAS 5

Statement of Federal Financial Accounting Standards Number 5 - Accounting for Liabilities of the Federal Government

```
	LIABILITY STANDARDS
```
```
		CAPITAL LEASES
```

SFFAS 6

Accounting for Property, Plant, and Equipment Federal Financial Accounting Standards no. 6

```
	INTRODUCTION
```
```
		CAPITALIZATION THRESHOLDS
```

	ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT

```
		STANDARDS AND CATEGORIES
```
```
		HERITAGE ASSETS
```
```
		STEWARDSHIP LAND
```

SFFAS 7

SFFAS 7 - Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting

	PART I: ACCOUNTING FOR REVENUE AND OTHER FINANCING SOURCES

```
		ACCOUNTING STANDARDS
```
```
			OTHER FINANCING SOURCES
```

				RECOGNITION AND MEASUREMENT OF OTHER FINANCING SOURCES

```
					Transfers of Assets
```

SFFAS 8

Supplementary Stewardship Reporting, Statement of Federal Financial Accounting Standards 8

```
	Chapter 1: Introduction and Background
```
```
		Stewardship PP&E
```
```
		Stewardship Categories or Elements
```
```
		The Nature of Stewardship Reporting
```
```
		Stewardship Information
```
```
	CHAPTER 2: STANDARD - HERITAGE ASSETS
```
```
	CHAPTER 4: STANDARD - STEWARDSHIP LAND
```

	CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY

SFFAS 10

Accounting for Internal Use Software - Statement of Federal Financial Accounting Standards Number 10

```
	Accounting Standard
```
```
		Software Development Phases
```

		Recognition, Measurement, and Disclosure

```
			Software Used as General PP&E
```
```
			Capitalizable Cost
```
```
			Multiuse Software
```
```
			Integrated Software
```
```
			Bundled Products and Services
```
```
			Capitalization Thresholds
```
```
			Enhancements
```

			Post-implementation/Operational Software

```
			Developmental Software
```
```
			Amortization
```
```
			Disclosures
```
```
		Implementation
```

SFFAS 14

Amendments to Deferred Maintenance Reporting - Statement of Federal Financial Accounting Standards No. 14

SFFAS 19

Statement of Federal Financial Accounting Standards No. 19 - Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees

```
	TECHNICAL AMENDMENTS TO SFFAS NO. 2
```
```
		Effective Interest Rate
```

SFFAS 23

Eliminating the Category National Defense Property, Plant, and Equipment Rescinding SFFAS No. 11, Amendments to Property, Plant, and Equipment - Definitional Changes Amending SFFAS No. 8, Supplementary Stewardship Reporting Amending SFFAS No. 6, Accounting for Property, Plant, and Equipment

```
	ACCOUNTING STANDARDS
```
```
		Amendments to Existing Standards
```
```
	Implementation Guidance
```
```
		Initial Capitalization
```

		Adjustment to Cumulative Results of Operations

FFAA Tech Release 2

Federal Financial Accounting and Auditing (FFAA) Technical Release No. 2 - Determining Probable and Reasonably Estimable for Environmental Liabilities in the Federal Government

	Section 2 Determining "Reasonably Estimable" Environmental Liabilities

```
	Guidance for Active Sites
```
```
		General PP&E
```
```
		Stewardship PP&E
```

GAO Title 2

Accounting Principles, Standards, and Requirements:  Title 2 Standards Not Superceded by FASAB Issuances

OMB Circular A-11

CIRCULAR NO. A-11 PREPARATION, SUBMISSION, AND EXECUTION OF THE BUDGET

```
	PART 1-GENERAL INFORMATION
```
```
		SECTION 10-OVERVIEW OF THE BUDGET
```
```
		SECTION 20-TERMS AND CONCEPTS
```

	PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES

		SECTION 83-OBJECT CLASSIFICATION (MAX SCHEDULE O)

```
	PART 5 FEDERAL CREDIT
```
```
		SECTION 185-FEDERAL CREDIT
```
```
	PART 8 APPENDICES
```

		APPENDIX B-BUDGETARY TREATMENT OF LEASE-PURCHASES AND LEASES OF CAPITAL ASSETS

OMB Circular A-21

CIRCULAR A-21 PRINCIPLES FOR DETERMINING COSTS APPLICABLE TO GRANTS, CONTRACTS, AND OTHER AGREEMENTS WITH EDUCATIONAL INSTITUTIONS

	J. General provisions for selected items of cost.

OMB Circular A-50

```
OMB Circular A-50 - Audit Followup
```
```
	8. Action Requirements.
```

OMB Circular A-110

OMB Circular A-110 - Uniform Administrative Requirements for Grants and Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations revised 11/19/1993

```
	Appendix A - Contract Provisions
```

OMB Memo 04-04

OMB Memo 04-04 - E-Authentication Guidance for Federal Agencies

OMB Memo 06-19

OMB Memo 06-19 Reporting Incidents Involving Personally Identifiable Information and Incorporating the Cost for Security in Agency Information Technology Investments

TFM Vol 1 Part 1

```
TFM Volume 1 Part 1 Introduction
```

	Chapter 2000 FINANCIAL OPERATIONS STARTUP PROCEDURES FOR NEW FEDERAL ENTITIES

		Section 2040-Arranging for Governmentwide Accounting (GWA) System Service

		Section 2045-Arranging for Government On-Line Accounting Link System II (GOALS II) Service

		Section 2050-Arranging for the Federal Agencies Centralized Trial-Balance System (FACTS II)

		Section 2055-Disbursing Officers Reports

```
		Section 2060-Making Deposits
```
```
		Section 2065-Other Requirements
```

JFMIP FFMSR-8

FFMSR-8 - System Requirements for Managerial Cost Accounting

	Chapter 1 - System Requirements Overview

JFMIP SR-00-01

JFMIP-SR-00-01 March 2000 Guaranteed Loan Systems Requirements

JFMIP SR-00-3

JFMIP-SR-00-3 - Grant Financial System Requirements June 2000

JFMIP SR-00-4

JFMIP-SR-00-4 October 2000 Property Management Systems Requirements

JFMIP SR-02-02

JFMIP-SR-02-02 June 2002 Acquisition/Financial Systems Interface Requirements  Federal Financial Management System Requirements

JFMIP SR-03-01

JFMIP-SR-03-01 January 2003 Revenue System Requirements

JFMIP SR-03-02

JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements

JFMIP SR-99-4

JFMIP SR-99-04 - Seized Property and Forfeited Assets Systems Requirements

JFMIP SR-99-8

JFMIP SR-99-08 Direct Loan System Requirements

OFFM-NO-0106

Core Financial System Requirements OFFM-NO-0106

```
	Payment Management Function
```
```
		Payee Information Maintenance Process
```
```
		Accounts Payable Process
```
```
	Receivable Management Function
```
```
		Receivables and Billing Process
```
```
	Cost Management Function
```
```
		Cost Reporting Process
```

DoDD 4140.1

DoD Directive 4140.1 - Supply Chain Materiel Management Policy

DoDD 8500.01E

DoDD 8500.01E Information Assurance (IA)

DoDI 5000.64

DoDI 5000.64 - Defense Property Accountability

DoDI 8500.2

DoD Instruction 8500.2 - Information Assurance (IA) Implementation

DoDI 8510.01

DoD Instruction 8510.01 DoD Information Assurance Certification and Accreditation Process (DIACAP)

DoD 4000.25-2-M

DoD 4000.25-2-M - Military Standard Transaction Reporting and Accounting Procedures (MILSTRAP)

```
	C2. CHAPTER 2 MILSTRAP FEATURES
```
```
		C2.4 INVENTORY SEGMENTATION CODES
```

	C3. CHAPTER 3 ISSUE, BACKORDER, DEMAND, LOAN, AND SMCA FREEZE/UNFREEZE ACTIONS

		C3.3 MAINTAINING ACCOUNTABILITY DURING MAINTENANCE ACTIONS

```
		C3.7 LOAN TRANSACTIONS
```
```
	C4. CHAPTER 4 RECEIPT AND DUE-IN
```

		C4.6 TIME STANDARDS FOR PROCESSING RECEIPTS

```
		C4.7 CONTROL OF RECEIPTS
```

		C4.9 PROCESSING DISCREPANT/DEFICIENT RECEIPTS

		C4.11 REPLY TO MATERIEL RECEIPT FOLLOW-UPS

		C4.12 MAINTAINING ACCOUNTABILITY DURING MAINTENANCE ACTIONS

```
		C4.13 RECLAIMED ITEMS
```

	C6. CHAPTER 6 MATERIEL RECEIPT ACKNOWLEDGMENT

```
		C6.5 POLICY
```

		C6.6 PREPARING AND SENDING MATERIEL RECEIPT ACKNOWLEDGEMENT

		C6.7 FOLLOW-UPS FOR DELINQUENT MATERIEL RECEIPT ACKNOWLEDGEMENT

```
		C6.9 QUALITY CONTROL
```
```
		C6.10 MANAGEMENT EVALUATION
```

	C7. CHAPTER 7 PHYSICAL INVENTORY CONTROL

```
		C7.1 GENERAL
```
```
		C7.2 POLICY
```
```
		C7.3 PHYSICAL INVENTORY PROCEDURES
```

		C7.4 RESEARCH OF POTENTIAL OR ACTUAL PHYSICAL INVENTORY ADJUSTMENTS

		C7.5 REVERSAL OF INVENTORY ADJUSTMENTS

```
		C7.6 LOCATION AUDIT PROGRAM
```
```
		C7.8 QUALITY CONTROL
```

		C7.9 PHYSICAL INVENTORY CONTROL PROGRAM PERFORMANCE ASSESSMENT

DoD 4140.26-M

DoD 4140.26-M Defense Integrated Material Management Manual for Consumable Items

```
	CHAPTER 6 - Logistic Reassignments
```

DoD 4160.21-M

DOD 4160.21-M Defense Materiel Disposition Manual

```
	CHAPTER 2 RESPONSIBILITIES
```

DoD 5000.X-M

DOD 5000.X-M Defense Property, Plant and Equipment Accountability Manual (There is no web link for this document.)

	C3.  CHAPTER 3 PROPERTY RESPONSIBILITY AND STEWARDSHIP POLICY

		C3.2 ACCOUNTABLE PROPERTY OFFICERS (APO)

```
		C3.3 PHYSICAL INVENTORIES
```

DoD FMR Vol 02A

DOD FMR Vol 02A - Budget Formulation and Presentation

```
	CHAPTER 1 GENERAL INFORMATION
```
```
		0102 FUNDING POLICIES
```

DoD FMR Vol 02B

DoD FMR Vol 2B - Budget Formulation and Presentation

	CHAPTER 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS

```
		0601 GENERAL
```

		0603 PROGRAM AND BUDGET REVIEW SUBMISSION

	CHAPTER 8 FACILITIES SUSTAINMENT AND RESTORATION/MODERNIZATION

		0804 REVENUE FROM TRANSFER OR DISPOSAL OF DOD REAL PROPERTY AND REVENUE FROM LEASING OUT OF DOD ASSETS

	CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS

```
		0901 GENERAL
```

DoD FMR Vol 03

DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources

	Chapter 11 UNMATCHED DISBURSEMENTS, NEGATIVE UNLIQUIDATED OBLIGATIONS, INTRANSIT DISBURSEMENTS AND SUSPENSE ACCOUNTS

		1110. CORRECTIONS AND POSTINGS OF DISBURSEMENTS INVOLVING THE WORKING CAPITAL FUNDS

	Chapter 15 RECEIPT AND USE OF BUDGETARY RESOURCES EXECUTION LEVEL

```
		1502. STANDARDS
```

		1503  ACCOUNT ADJUSTMENTS AND ACCOUNT CLOSING PROCEDURES

	Chapter 17 ACCOUNTING REQUIREMENTS FOR MILITARY CONSTRUCTION PROJECTS

```
		1701. GENERAL
```

		1702. EFFORTS TO BE FINANCED BY MILITARY CONSTRUCTION APPROPRIATIONS

		1703. EFFORTS FINANCED BY OTHER THAN MILITARY CONSTRUCTION APPROPRIATIONS

```
		1705. DOCUMENTATION STANDARDS
```

DoD FMR Vol 04

DOD FMR Vol 04 - Accounting Policy and Procedures

```
	Chapter 1 FINANCIAL CONTROL OF ASSETS
```
```
		0102. ACCOUNTING STANDARDS
```
```
		0105. INVENTORY AND RELATED PROPERTY
```
```
		0107. PROPERTY, PLANT AND EQUIPMENT
```
```
	Chapter 3, RECEIVABLES
```

		0303 RECEIVABLES POLICY AND PROCEDURES

	Chapter 4 INVENTORY AND RELATED PROPERTY

```
		0401 GENERAL
```
```
		0402 OPERATING MATERIALS AND SUPPLIES
```
```
	Chapter 11
```
```
		1101. GENERAL
```
```
	Chapter 12
```

		1203. ACCOUNTING POLICY AND PROCEDURES FOR OTHER LIABILITIES

	CHAPTER 16  REVENUES AND OTHER FINANCING SOURCES, EXPENSES, GAINS, AND LOSES

		1602. REVENUES, GAINS, AND OTHER FINANCING SOURCES

```
		APPENDIX A
```

	Chapter 18  REVENUES, OTHER FINANCING SOURCES, AND GAINS

		1802. ACCOUNTING POLICY FOR REVENUES, OTHER FINANCING SOURCES, AND GAINS

```
	CHAPTER 19  COST IDENTIFICATION
```
```
		1901. GENERAL
```
```
		1902. COST ACCOUNTING STANDARDS
```
```
	CHAPTER 20  JOB ORDER COST AACOUNTING
```
```
		2003. ESTABLISHING THE JOB ORDER
```
```
		2004. PRODUCTION COST COMPONENTS
```

DoD FMR Vol 06A

DOD FMR Vol 06A - Reporting Policy and Procedures

	CHAPTER 13 INTERNATIONAL BALANCE OF PAYMENTS REPORTING AND ESTIMATING

```
		1301. General
```

		Appendix C DFAS-DE - AIR FORCE IBOP REPORTS

DoD FMR Vol 06B

DoD FMR Vol 06B - For and Content of the Department of Defense Audited Financial Statements

```
	CHAPTER 4 BALANCE SHEET
```

		0402 INSTRUCTIONS FOR THE PREPARATION OF THE BALANCE SHEET

	CHAPTER 10 NOTES TO THE FINANCIAL STATEMENTS

		1011 NOTE 9. INVENTORY AND RELATED PROPERTY, NET

		1012 NOTE 10. GENERAL PROPERTY, PLANT, AND EQUIPMENT, NET

	Chapter 11 Required Supplementary Stewardship Information Reporting

```
		1103 HERITAGE ASSETS
```

	CHAPTER 12 REQUIRED SUPPLEMENTARY INFORMATION

```
		1202.  DEFERRED MAINTENANCE
```

DoD FMR Vol 11A

DOD FMR Vol 11A - Reimbursable Operations, Policy and Procedures

	Chapter 1 GENERAL REIMBURSEMENT PROCEDURES AND SUPPORTING DOCUMENTATION

```
		0102 POLICY AND PROCEDURES
```

	Chapter 16 ACCOUNTING FOR PRODUCTION AND SALE OF FOREST PRODUCTS

```
		1602. POLICY AND PROCEDURES
```

DoD FMR Vol 11B

DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)

	Chapter 2 ESTABLISHMENT OF FUND ACTIVITIES, TRANSFER OF FUND FUNCTIONS AND CLOSURE OF FUND ACTIVITIES

```
		0203. COMMENCEMENT OF FUND OPERATIONS
```
```
		0204. TRANSFER OF DWCF FUNCTIONS
```
```
		0205. CLOSURE OF DWCF ACTIVITY
```

	Chapter 4 FUNDS BALANCE WITH TREASURY, RECEIVABLES, ADVANCES, AND CASH MANAGEMENT

```
		0401 FUND BALANCE WITH TREASURY
```

	Chapter 11 REIMBURSEMENTS AND REVENUE RECOGNITION

```
		1101. REIMBURSEMENTS
```
```
		1102. REVENUE RECOGNITION
```
```
	Chapter 12 EXPENSES
```
```
		1202. MILITARY PERSONNEL EXPENSE
```

	Chapter 13 COST ACCOUNTING REQUIREMENTS FOR DEPOT MAINTENANCE

		1302. ESTABLISHING THE COST ACCOUNTING MODULE

```
		1303. ESTABLISHING JOB ORDERS
```
```
		1304. JOB ORDER REQUIREMENTS
```
```
		1305. PROCESS COST CENTERS PROCEDURES
```
```
		1307. LABOR COSTS
```
```
		1308. MATERIAL COSTS
```
```
		1309. OTHER DIRECT COSTS
```
```
		1310. INDIRECT COSTS
```
```
	Chapter 14 MOBILIZATION COSTS
```
```
		1404. FUNDING
```
```
		1405. ACCOUNTING
```
```
	Chapter 58 CAPITAL ASSETS
```

DoD FMR Vol 12

DOD FMR Vol 12 - Special Accounts Funds and Programs

	CHAPTER 3  CONTRIBUTIONS FOR DEFENSE PROGRAMS, PROJECTS, AND ACTIVITIES

```
		0303. POLICY ON CONTRIBUTIONS
```
```
		0304. ACCOUNTING FOR CONTRIBUTIONS
```
```
		0305. REPORTING ON CONTRIBUTIONS
```

	CHAPTER 4  DIRECT LOANS AND LOAN GUARANTEES

```
		0402. STANDARDS
```

	CHAPTER 5  GRANTS AND COOPERATIVE AGREEMENTS

		0502. ACCOUNTING STANDARDS FOR GRANTS AND COOPERATIVE AGREEMENTS

		0504. FINANCIAL MANAGEMENT FOR GRANTS AND COOPERATIVE AGREEMENTS

	CHAPTER 7  FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN

```
		0702. GENERAL REQUIREMENTS
```
```
		0708. SUPPLY SYSTEM MATERIEL
```
```
		0709. PETROLEUM PRODUCT/LOSSES
```
```
	CHAPTER 9  INTERNATIONAL AGREEMENTS
```
```
		0904. FISCAL CONSIDERATIONS
```
```
		0905. PROPOSED AGREEMENT
```

	CHAPTER 11  PRIVATIZATION OF DEFENSE UTILITY SYSTEMS

		1102. CONSIDERATION FOR CONVEYANCE OF UTILITY SYSTEMS

	CHAPTER 13  FISCAL POLICY FOR BASE CLOSURE AND REALIGNMENT

```
		1302. POLICY AND PROCEDURES
```

		1303. BUDGET AND ACCOUNTING RESPONSIBILITIES

		1305. ADMINISTRATION OF BASE CLOSURE FUNDS

```
		AIR FORCE ANNEX
```

	CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY

```
		1401. OVERVIEW
```
```
		1402. POLICY AND PROCEDURES
```
```
	CHAPTER 19 FOOD SERVICE PROGRAM
```
```
		1901. OVERVIEW
```

		1902. REIMBURSABLE MEAL AND MEAL SERVICE (OPERATING) CHARGES

```
		1905. DISPOSITION OF FUNDS
```

	CHAPTER 22 NATIONAL DEFENSE STOCKPILE TRANSACTION FUND

		2203. ACCOUNTING REQUIREMENTS AND PROCEDURES

DoD FMR Vol 13

DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures

```
	CHAPTER 3 - ASSETS
```
```
		0302 CURRENT ASSETS
```
```
		0303 NON-CURRENT ASSETS.
```
```
	CHAPTER 10 MISCELLANEOUS
```
```
		1003 CASH METHOD OF ACCOUNTING
```

DoD FMR Vol 15

DOD FMR Vol 15 - Security Assistance Policy and Procedures

```
	Chapter 7 PRICING
```

		0704.  CASH SALES OF DEFENSE ARTICLES FROM NEW PROCUREMENT FOR DIRECT DELIVERY AND PARTICIPATION IN NEW PRODUCTION

		0707. COOPERATIVE LOGISTICS SUPPLY SUPPORT ARRANGEMENTS

DoD 4140.1-R

DoD 4140.1-R DoD Supply Chain Materiel Management Regulation

```
	CHAPTER 3 SOURCE
```
```
		C3.8. RECEIPT PROCESSING
```
```
	CHAPTER 5 DELIVER
```

		C5.7. ITEM ACCOUNTABILITY, CONTROL, AND STEWARDSHIP

```
	CHAPTER 9 SPECIAL REQUIREMENTS
```

		C9.2. SUPPLY SYSTEM INVENTORY REPORT (SSIR)

		C9.3. AMMUNITION STRATIFICATION, REPORTING, AND CROSS LEVELING

		C9.5. EXCHANGE OR SALE OF NONEXCESS PERSONAL PROPERTY

Provide Assignment Action Outcome
- BEP: PV
- Description
  - This process is associated with capturing the decision outcome for an assignment action to include notification of the decision, update of the personnel/pay record and any recommendations and or comments by the Approval Authority.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```

Provide Information for Environmental Liability Form and Content

BEP: RPA
Description
- This task collects and formats the environmental liability information for form and content using information such as budget execution data, expenses, or revenue. This task has two major steps: · Step one collects cost estimate components and other information necessary to calculate the non-current liability form and content. This information is at the site/facility level by program phase. Information obtained may include items such as costs associated with the environmental liability as defined by guidance, instances where a cost estimate for a restoration is not available, use the known costs associated with the initial study of the liability. Following the collection of this information, this task calculates the non-current liability. · Step two collects information components necessary for the current liability form and content. This information is at the facility/installation level by program phase. This includes expense information or collecting other form and content information. It then takes this information and transforms it to calculate the current liability. NOTE: The narrative associated with Note 14 is built using information collected in this task however; this task does not build the narrative as the narrative is a roll up of all environmental liabilities by Service.

Linked constraints

USC Title 33

USC Title 33 - Navigation and Navigable Waters

```
	CHAPTER 36-WATER RESOURCES DEVELOPMENT
```
```
		SUBCHAPTER V-GENERAL PROVISIONS
```
```
			Sec. 2282. Feasibility reports
```
```
	CHAPTER 40-OIL POLLUTION
```

		SUBCHAPTER I-OIL POLLUTION LIABILITY AND COMPENSATION

```
			Sec. 2702. Elements of liability
```

USC Title 40

USC Title 40 - Public Buildings, Property, and Works

```
	CHAPTER 4 - THE PUBLIC PROPERTY
```

		Sec. 319. Grant of easements; authority of executive agencies; application; protection of Federal interests; consideration; legislative jurisdiction: notice of relinquishment, acceptance and State proceedings

USC Title 42

USC Title 42 - The Public Health and Welfare

```
	CHAPTER 82-SOLID WASTE DISPOSAL
```

		SUBCHAPTER III-HAZARDOUS WASTE MANAGEMENT

			Sec. 6922. Standards applicable to generators of hazardous waste

			Sec. 6937. Inventory of Federal agency hazardous waste facilities

	CHAPTER 103-COMPREHENSIVE ENVIRONMENTAL RESPONSE, COMPENSATION, AND LIABILITY

		SUBCHAPTER I-HAZARDOUS SUBSTANCES RELEASES, LIABILITY, COMPENSATION

			Sec. 9602. Designation of additional hazardous substances and establishment of reportable released quantities; regulations

```
			Sec. 9607. Liability
```
```
			Sec. 9608. Financial responsibility
```

			Sec. 9619. Response action contractors

			Sec. 9625. Section 6921 (b)(3)(A)(i) waste

```
	CHAPTER 119 - HOMELESS ASSISTANCE
```

		SUBCHAPTER V - IDENTIFICATION AND USE OF SURPLUS FEDERAL PROPERTY

			Sec. 11411. Use of unutilized and underutilized public buildingsand real property to assist the homeless

CFR Title 40

CFR Title 40 - Protection of Environment

	CHAPTER I--ENVIRONMENTAL PROTECTION AGENCY

```
		Subchapter I - Solid Waste
```

			PART 264 - STANDARDS FOR OWNERS AND OPERATORS OF HAZARDOUS WASTE TREATMENT, STORAGE, AND DISPOSAL FACILITIES

			PART 266 - STANDARDS FOR THE MANAGEMENT OF SPECIFIC HAZARDOUS WASTES AND SPECIFIC TYPES OF HAZARDOUS WASTE MANAGEMENT FACILITIES

		Subchapter J - Superfund, Emergency Planning and Community Right-to-Know Programs

			PART 300 - NATIONAL OIL AND HAZARDOUS SUBSTANCES POLLUTION CONTINGENCY PLAN--Table of Contents Subpart E-Hazardous Substance Response

				Subpart D--Operational Response Phases for Oil Removal

				Subpart E--Hazardous Substance Response

				Subpart I--Administrative Record for Selection of Response Action

Executive Order 13045

Executive Order 13045 - Protection of Children from Environmental Health Risks and Safety Risks dated 04/21/1997

```
	Sec. 1. Policy.
```

Executive Order 13148

Executive Order 13148 of April 21, 2000 - Greening the Government Through Leadership in Environmental Management

FFAA Tech Release 2

Federal Financial Accounting and Auditing (FFAA) Technical Release No. 2 - Determining Probable and Reasonably Estimable for Environmental Liabilities in the Federal Government

	Section 1 Determining "Probable" Environmental Liabilities

	Section 2 Determining "Reasonably Estimable" Environmental Liabilities

OMB Memo 04-04

OMB Memo 04-04 - E-Authentication Guidance for Federal Agencies

OMB Memo 06-19

OMB Memo 06-19 Reporting Incidents Involving Personally Identifiable Information and Incorporating the Cost for Security in Agency Information Technology Investments

DoDD 8500.01E

DoDD 8500.01E Information Assurance (IA)

DoDI 5000.61

DoDI 5000.61 - DoD Modeling and Simulation (M&S) Verification Validation and Accreditation (VV&A) dated 05/13/2003

DoDI 8500.2

DoD Instruction 8500.2 - Information Assurance (IA) Implementation

DoDI 8510.01

DoD Instruction 8510.01 DoD Information Assurance Certification and Accreditation Process (DIACAP)

DoD FMR Vol 04

DOD FMR Vol 04 - Accounting Policy and Procedures

	CHAPTER 6 PROPERTY, PLANT, AND EQUIPMENT

```
		0601. GENERAL
```

	CHAPTER 8 FINANCIAL CONTROL OF LIABILITIES

```
		0801 GENERAL
```

		0802 ACCOUNTING POLICY FOR LIABILITIES

```
	Chapter 12
```

		1202. ACCOUNTING POLICY AND PROCEDURES FOR UNEARNED REVENUE (ADVANCES, DEFERRED CREDITS, AND DEPOSITS)

		1203. ACCOUNTING POLICY AND PROCEDURES FOR OTHER LIABILITIES

```
	CHAPTER 13 ENVIRONMENTAL LIABILITIES
```
```
		1301 GENERAL
```

		1302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES

		1303 ACCOUNTING PROCEDURES FOR RECORDING ENVIRONMENTAL LIABILITIES

DoD FMR Vol 06B

DoD FMR Vol 06B - For and Content of the Department of Defense Audited Financial Statements

	CHAPTER 10 NOTES TO THE FINANCIAL STATEMENTS

		1016 NOTE 14. ENVIRONMENTAL LIABILITIES AND DISPOSAL LIABILITIES

```
		1017  NOTE 15 OTHER LIABILITIES
```

Publish Analytical Results

BEP: FV
Description
- This process step publishes the analytical results of the cost performance analysis to be reviewed by the Business Operations group for further dissemination to interested parties.

Linked constraints

OMB Memo 04-04

OMB Memo 04-04 - E-Authentication Guidance for Federal Agencies

OMB Memo 06-19

OMB Memo 06-19 Reporting Incidents Involving Personally Identifiable Information and Incorporating the Cost for Security in Agency Information Technology Investments

Reference parent process

LRP are only mapped above the level of this process

DoDD 8500.01E

DoDD 8500.01E Information Assurance (IA)

DoDI 8500.2

DoD Instruction 8500.2 - Information Assurance (IA) Implementation

DoDI 8510.01

DoD Instruction 8510.01 DoD Information Assurance Certification and Accreditation Process (DIACAP)

Publish Base for Programming
- BEP: FV
- Description
  - Once congressional feedback has been incorporated and it is determined that there is a need for a baseline report, the reprogramming baseline report is published by the Comptroller.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Publish Fiscal and Program Guidance
- BEP: FV
- Description
  - Publish fiscal and program guidance to be utilized by the components in developing and submitting their Program Objective Memorandums.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Publish Model
- BEP: FV
- Description
  - An administrative step that adds the completed model and supporting information to the inventory of existing models. This step may be supported by the concept of version control and configuration management. This process captures relationship between the customer requests and model(s) used to satisfy them. By maintaining these relationships, the cost revenue performance manager can rapidly respond to customer requests for new or changed models.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Publish Model Results
- BEP: FV
- Description
  - This process step broadcasts the availability of the populated model for further dissemination to interested parties. This may include the provisions of explanations, instructions, recommendations, and supporting documentation regarding the model results.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Publish Program Reports
- BEP: FV
- Description
  - A finalized Report of Programs is generated automatically once the data base is updated, considered current and accurate.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Purchase Investments
- BEP: FV
- Description
  - Purchase of US Treasury investment securities, including calculating amortization purchase premiums and discounts. A transaction confirmation should be received from Treasury. This transaction should trigger an event that will establish an Accounts Receivable for the accrued interest. A certified invoice should also be forwarded to Entitlement.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```