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
- 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
- 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 Memo 04-04
- OMB Memo 06-19
- 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-00-3
- JFMIP SR-00-4
- JFMIP SR-03-01
- JFMIP SR-03-02
- JFMIP SR-99-4
- JFMIP SR-99-8
- 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
- DoDI 5000.64
- DoDI 8500.2
- DoDI 8510.01
- DoD 4140.26-M
- 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 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
CHAPTER 3 - ASSETS
0302 CURRENT ASSETS
0303 NON-CURRENT ASSETS.
CHAPTER 10 MISCELLANEOUS
- 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
- USC Title 10
- 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 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
- SFFAC 3
- SFFAC 4
- 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 04
- 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 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 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
- Public Law 106-531
- 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
- Reference parent 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 101-576
- 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 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 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
- 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 12
- SFFAS 13
- SFFAS 16
- 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
- SFFAS 27
- 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
- SFFAC 3
- SFFAC 4
- 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
- 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-127
- OMB Circular A-134
- 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 06-19
- 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
- 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-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
- DoDI 5000.64
- DoDI 8500.2
- DoDI 8510.01
- 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 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
- 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
- Reference parent 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
- 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 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
- CFR Title 15
- 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
- Reference parent 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
- 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 06-19
- DoDD 4151.18
- DoDD 4400.01E
- DoDD 4715.1E
- DoDD 5000.01
- DoDD 5160.65
- DoDD 8190.1
- DoDD 8500.01E
- DoDI 3000.4
- DoDI 3110.06
- DoDI 4715.6
- DoDI 5000.64
- DoDI 5210.63
- DoDI 6055.1
- DoDI 8500.2
- DoDI 8510.01
- DoD 4000.25-M
- DoD 4140.26-M
- DoD 4140.27-M
- DoD 4140.32-M
- DoD 4160.21-M
- DoD 5100.76-M
- DoD 5160.65-M
- DoD FMR Vol 02B
- 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 06B
- DoD FMR Vol 11B
- DoD FMR Vol 13
- DoD 5200.8-R
- DFARS
Defense Federal Acquisition Regulations Supplement (DFARS)
Part 246-Quality Assurance
- DoD 6055.9-STD
- USC Title 10
- 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
- Reference parent 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
- Reference parent 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
- Reference parent 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
- Reference parent 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
- Reference parent 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
- Reference parent process
- Prepare Pre Solicitation Notice
- BEP: CSE
- Description
- This process includes generating a pre-solicitation notice to support sourcing decisions. The intent is to give potential suppliers notice regarding a potential solicitation in order to generate interest and enable the buyer to receive the best value through increased competition.
- Linked constraints
- FAR
Federal Acquisition Regulation (FAR)
Subchapter A-General
Part 3-Improper Business Practices and Personal Conflicts of Interest
Subpart 3.6-Contracts with Government Employees or Organizations Owned or Controlled by Them
Part 4-Administrative Matters
Subpart 4.1-Contract Execution
Subpart 4.3-Paper Documents
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 5.5-Paid Advertisements
Part 6-Competition Requirements
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 8.4-Federal Supply Schedules
Subpart 8.5-Acquisition of Helium
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
Subpart 11.7-Variation in Quantity
Subpart 11.8-Testing
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
Part 14 - Sealed Bidding
Subpart 14.1-Use of Sealed Bidding
Subpart 14.2-Solicitation of Bids
Subpart 14.5-Two-Step Sealed Bidding
Part 15-Contracting by Negotiation
Subpart 15.1-Source Selection Processes and Techniques
Subpart 15.2-Solicitation and Receipt of Proposals and Information
Subpart 15.3-Source Selection
Subpart 15.4-Contract Pricing
Subpart 15.6-Unsolicited Proposals
Part 16-Types of Contracts
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 16.7-Agreements
Part 17-Special Contracting Methods
Subpart 17.1-Multi-year Contracting
Subpart 17.2-Options
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
Subchapter D-Socioeconomic Programs
Part 19-Small Business Programs
Subpart 19.1-Size Standards
Subpart 19.2-Policies
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 22.1-Basic Labor Policies
Subpart 22.2-Convict Labor
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 25.4-Trade Agreements
Subpart 25.7-Prohibited Sources
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
Part 27-Patents, Data, and Copyrights
Subpart 27.1-General
Subpart 27.2-Patents
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 29-Taxes
Subpart 29.3-State and Local Taxes
Subpart 29.4-Contract Clauses
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 32.6-Contract Debts
Subpart 32.7-Contract Funding
Subpart 32.8-Assignment of Claims
Subpart 32.9-Prompt Payment
Subpart 32.10-Performance-Based Payments
Subpart 32.11-Electronic Funds Transfer
Part 33-Protests, Disputes, and Appeals
Subpart 33.1-Protests
Subpart 33.2-Disputes and Appeals
Subchapter F-Special Categories of Contracting
Part 34-Major System Acquisition
Subpart 34.0-General
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 42.7-Indirect Cost Rates
Subpart 42.8-Disallowance of Costs
Subpart 42.9-Bankruptcy
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 43-Contract Modifications
Subpart 43.1-General
Subpart 43.2-Change Orders
Part 44-Subcontracting Policies and Procedures
Subpart 44.2-Consent to Subcontracts
Subpart 44.4-Subcontracts for Commercial Items and Commercial Components
Part 45-Government Property
Subpart 45.1-General
Subpart 45.2-Solicitation and Evaluation Procedures
Subpart 45.3-Authorizing the Use and Rental of Government Property
Part 46-Quality Assurance
Subpart 46.1-General
Subpart 46.2-Contract Quality Requirements
Subpart 46.3-Contract Clauses
Subpart 46.4-Government Contract Quality Assurance
Subpart 46.5-Acceptance
Subpart 46.7-Warranties
Subpart 46.8-Contractor Liability for Loss of or Damage to Property of the Government
Part 47-Transportation
Subpart 47.1-General
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 48-Value Engineering
Subpart 48.1-Policies and Procedures
Subpart 48.2-Contract Clauses
Part 49-Termination of Contracts
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.
50.103 Contract adjustments.
50.104 Residual powers.
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
Part 53-Forms
Subpart 53.1-General
Subpart 53.2-Prescription of Forms
Subpart 53.3-Illustration of Forms
- 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)
- FAR
- 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
- Reference parent 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
- Reference parent 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
- Reference parent 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
- Reference parent 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
- Reference parent 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
- Reference parent 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
- Reference parent 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
- Reference parent 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
- Reference parent 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
Part 7-Acquisition Planning
Subpart 7.1-Acquisition Plans
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 8.1-Excess Personal Property
Subpart 8.4-Federal Supply Schedules
Subpart 8.5-Acquisition of Helium
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
Part 15-Contracting by Negotiation
Subpart 15.6-Unsolicited Proposals
Part 16-Types of Contracts
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 16.7-Agreements
Part 17-Special Contracting Methods
Subpart 17.1-Multi-year Contracting
Subpart 17.2-Options
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
Subchapter D-Socioeconomic Programs
Part 19-Small Business Programs
Subpart 19.1-Size Standards
Subpart 19.2-Policies
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 25.4-Trade Agreements
Subpart 25.7-Prohibited Sources
Subpart 25.9-Customs and Duties
Subpart 25.10-Additional Foreign Acquisition Regulations
Subchapter E-General Contracting Requirements
Part 27-Patents, Data, and Copyrights
Subpart 27.1-General
Subpart 27.2-Patents
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
Part 34-Major System Acquisition
Subpart 34.0-General
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
Subpart 41.3-Requests for Assistance
Subpart 41.7-Formats
Subchapter G-Contract Management
Part 43-Contract Modifications
Subpart 43.1-General
Subpart 43.2-Change Orders
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 46.7-Warranties
Part 47-Transportation
Subpart 47.1-General
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 48-Value Engineering
Subpart 48.1-Policies and Procedures
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 53-Forms
Subpart 53.1-General
Subpart 53.2-Prescription of Forms
Subpart 53.3-Illustration of Forms
- OMB Memo 04-04
- DoDD 8500.01E
- DoD 5200.1-R
- DoD 5400.11-R
- 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)
- FAR
- 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
- Reference parent 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
- Reference parent 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
- Reference parent 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
- Reference parent 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
- Reference parent 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
- Reference parent 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
- Reference parent 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
- Reference parent 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
Part 7-Acquisition Planning
Subpart 7.1-Acquisition Plans
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 8.1-Excess Personal Property
Subpart 8.4-Federal Supply Schedules
Subpart 8.5-Acquisition of Helium
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
Part 15-Contracting by Negotiation
Subpart 15.6-Unsolicited Proposals
Part 16-Types of Contracts
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 16.7-Agreements
Part 17-Special Contracting Methods
Subpart 17.1-Multi-year Contracting
Subpart 17.2-Options
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
Subchapter D-Socioeconomic Programs
Part 19-Small Business Programs
Subpart 19.1-Size Standards
Subpart 19.2-Policies
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 25.4-Trade Agreements
Subpart 25.7-Prohibited Sources
Subpart 25.9-Customs and Duties
Subpart 25.10-Additional Foreign Acquisition Regulations
Subchapter E-General Contracting Requirements
Part 27-Patents, Data, and Copyrights
Subpart 27.1-General
Subpart 27.2-Patents
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
Part 34-Major System Acquisition
Subpart 34.0-General
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
Subpart 41.3-Requests for Assistance
Subpart 41.7-Formats
Subchapter G-Contract Management
Part 43-Contract Modifications
Subpart 43.1-General
Subpart 43.2-Change Orders
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 46.7-Warranties
Part 47-Transportation
Subpart 47.1-General
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 48-Value Engineering
Subpart 48.1-Policies and Procedures
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 53-Forms
Subpart 53.1-General
Subpart 53.2-Prescription of Forms
Subpart 53.3-Illustration of Forms
- 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)
- FAR
- 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
- 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
- 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
- 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 Memo 04-04
- OMB Memo 06-19
- 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-00-3
- JFMIP SR-00-4
- JFMIP SR-02-02
- JFMIP SR-03-01
- JFMIP SR-03-02
- JFMIP SR-99-4
- JFMIP SR-99-8
- 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
- DoDD 8500.01E
- DoDI 5000.64
- DoDI 8500.2
- DoDI 8510.01
- 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 4160.21-M
- 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
- USC Title 10
- 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
- Reference parent 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 13148
- 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 06-19
- DoDD 8500.01E
- DoDI 5000.61
- DoDI 8500.2
- DoDI 8510.01
- 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
- USC Title 33
- 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 06-19
- Reference parent process
LRP are only mapped above the level of this process
- DoDD 8500.01E
- DoDI 8500.2
- DoDI 8510.01
- 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
- Reference parent 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
- Reference parent 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
- Reference parent 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
- Reference parent 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
- Reference parent 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
- Reference parent process