FV Detail

LRP - BEA 6.0 (03/13/2009)

BPM Process (OV-6c) - LRP Traceability by BEP Report

FV (Match-Z):

Match Acceptance and Obligating Document
- BEP: FV CSE
- Description
  - This process includes matching the acceptance evidence and the obligating document. Payment requests with improper documentation will be returned to the originating source as a result of the two-way match.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Match Check Number to the Voucher
- BEP: FV
- Description
  - Once the check is generated, it must be matched against the appropriate disbursing voucher to determine that all information (amount, payee, invoice) is correct.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Match Funding Status
- BEP: FV
- Description
  - Match environmental liability documentation to fund.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Match Obligating Document, Acceptance and Payment Request
- BEP: FV CSE
- Description
  - This process applies the matching rules for transactions requiring a three-way match. This process includes comparing the payment request to the acceptance evidence and the obligating document. Payment requests with improper documentation will be returned to the originating source as a result of the three-way match.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Match Payment Request and Obligating Document
- BEP: FV CSE
- Description
  - This process receives and matches the payment request and obligating document to determine entitlements due the vendor. Payment requests with improper documentation will be returned to the originating source as a result of the two-way match.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Match to Outstanding Liability Balance
- BEP: FV
- Description
  - Check for advances (previously recorded unearned revenue) against this receivable event amount.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```

Monitor Payment

BEP: CSE FV
Description
- This process involves the notification of the vendor, or other party owed by the Government, contract administrator, and accounting functions of any payments made to include the final payment, the cancellation of any payments sent for disbursement, requests for refunds, and re-disbursement or re-calculation of payments returned or rejected by the payee.

Linked constraints

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
```

OFFM-NO-0106

Core Financial System Requirements OFFM-NO-0106

```
	Payment Management Function
```
```
		Payment Follow-Up Process
```

	Fund Balance with Treasury Management Function

```
		Payment Confirmation Process
```

DoD FMR Vol 01

FMR Vol 01 - General Financial Management Information Systems and Requirements

DoD FMR Vol 10

DOD FMR Vol 10 - Contract Payment Policy and Procedures

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

	Chapter 10 PAYMENT VOUCHERS - SPECIAL APPLICATIONS

```
		1001. INTRAGOVERNMENTAL PAYMENTS
```

		1002. PARTIAL PAYMENTS AND COST REIMBURSEMENT CONTRACTS

```
		1003. FAST PAYMENT
```
```
	Chapter 17 ELECTRONIC DATA INTERCHANGE
```
```
		1701. INTRODUCTION
```
```
	Chapter 20 CONTRACT RECONCILIATION
```
```
		2001. GENERAL
```

DFARS

Defense Federal Acquisition Regulations Supplement (DFARS)

```
	Part 232-Contract Financing
```

Negotiate Offer in Compromise or Protest
- BEP: FV
- Description
  - Negotiate with customers to resolved issues regarding monies owed through a compromise and considering protests.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Notify Customer Cannot Fulfill Request
- BEP: FV
- Description
  - Based on an analysis of available resources, the cost performance manager determines that customer requirements cannot be satisfied. The cost performance manager must notify the customer that the requirements cannot be satisfied at this time.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Notify Manage Delinquent Debt
- BEP: FV
- Description
  - For debts that are greater than 60 days, the debt is referred to the manage delinquent debt process for further collection action.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Obtain Control Board Approval
- BEP: FV
- Description
  - Obtain control board approval for the new financial management request. This approval needs to be obtained before implementation.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Obtain Payee's Signature
- BEP: FV
- Description
  - Payee must sign certified cash voucher upon receipt of cash payment from cashier.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```

Perform Budgeting

BEP: FV
Description
- The Perform Budget provides a platform for a detailed review of program's pricing, phasing, and overall capability to be executed on time and within budget. The budgeting process addresses the years to be justified in the President's Budget and provides a forum to develop the Secretary's budget position. Budgeting also prepares the programs to be developed into appropriations. This diagram includes the development of budget guidance, review of component's budget proposals, and the budget hearing review between OSD, OMB, and the components. This diagram also includes the negotiation of top-line passback information from the OMB to ensure consistency with the President's Management Agenda.

Linked constraints

Public Law 101-576

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

Public Law 103-356

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

	SEC. 101. LIMITATION ON CERTAIN ANNUAL PAY ADJUSTMENTS.

	SEC. 201. SES ANNUAL LEAVE ACCUMULATION.

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

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

	SEC. 403. FRANCHISE FUND PILOT PROGRAMS.

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

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

Public Law 103-62

Public Law 103-62 - Government Performance and Results Act of 1993 Aug. 3, 1993

```
	SECTION 3. STRATEGIC PLANNING.
```

	SECTION 4. ANNUAL PERFORMANCE PLANS AND REPORTS.

	SECTION 5. MANAGERIAL ACCOUNTABILITY AND FLEXIBILITY.

	SECTION 11. TECHNICAL AND CONFORMING AMENDMENTS.

Public Law 107-296

Public Law 107-296 - Homeland Security Act of 2002 dated 11/19/2002

	Title II - Information Analysis and Infrastructure Protection

		Subtitle A - Directorate for Information Analysis and Infrastructure Protection; Access to Information

			SEC. 201. Directorate for Information Analysis and Infrastructure Protection

Public Law 107-347

Public Law 107-347 - E-Government Act of 2002

```
	TITLE-III--INFORMATION SECURITY
```
```
		SEC. 301. INFORMATION SECURITY
```

USC Title 5

USC Title 5 - Government Organization and Employees

```
	PART I - THE AGENCIES GENERALLY
```
```
		CHAPTER 3 - POWERS
```

USC Title 10

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

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

		PART I - ORGANIZATION AND GENERAL MILITARY POWERS

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

			CHAPTER 4-OFFICE OF THE SECRETARY OF DEFENSE

		PART IV - SERVICE, SUPPLY, AND PROCUREMENT

			CHAPTER 160-ENVIRONMENTAL RESTORATION

			CHAPTER 165 - ACCOUNTABILITY AND RESPONSIBILITY

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

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

USC Title 22

USC Title 22 - Foreign Relations and Intercourse

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

USC Title 31

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

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

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

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

			SUBCHAPTER III--LIMITATIONS, EXCEPTIONS, AND PENALTIES

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

			SUBCHAPTER III--TRANSFERS AND REIMBURSEMENTS

```
			SUBCHAPTER IV--CLOSING ACCOUNTS
```
```
	SUBTITLE III-FINANCIAL MANAGEMENT
```
```
		CHAPTER 35--ACCOUNTING AND COLLECTION
```
```
			SUBCHAPTER I--GENERAL
```
```
		CHAPTER 37--CLAIMS
```
```
			SUBCHAPTER I--GENERAL
```

USC Title 32

```
USC Title 32 - National Guard
```
```
	CHAPTER 1 - ORGANIZATION
```
```
	CHAPTER 5 - TRAINING
```

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

USC Title 37

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

```
	CHAPTER 19 - ADMINISTRATION
```

		Sec. 1009. Adjustments of monthly basic pay

USC Title 40

USC Title 40 - Public Buildings, Property, and Works

	CHAPTER 1 - PUBLIC BUILDINGS, GROUNDS, PARKS, AND WHARVES IN DISTRICT OF COLUMBIA

		Sec. 74. Annual reports of Commission to Congress; estimates for Office of Management and Budget

USC Title 42

USC Title 42 - The Public Health and Welfare

```
	CHAPTER 68 - DISASTER RELIEF
```

		SUBCHAPTER IV - MAJOR DISASTER ASSISTANCE PROGRAMS

```
			Sec. 5171. Federal facilities
```

	CHAPTER 103-COMPREHENSIVE ENVIRONMENTAL RESPONSE, COMPENSATION, AND LIABILITY

		SUBCHAPTER I-HAZARDOUS SUBSTANCES RELEASES, LIABILITY, COMPENSATION

```
			Sec. 9620. Federal facilities
```

USC Title 50

```
USC Title 50 - War and National Defense
```

	CHAPTER 32-Chemical and Biological Warfare Program

		Sec. 1521. Destruction of existing stockpile of lethal chemical agents and munitions  Release date: 2003-08-01

		Sec. 1522. Conduct of chemical and biological defense program

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 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
```

OMB Circular A-11

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

```
	PART 1-GENERAL INFORMATION
```
```
		SECTION 15-BASIC BUDGET LAWS
```

		SECTION 22-COMMUNICATIONS WITH THE CONGRESS AND THE PUBLIC AND CLEARANCE REQUIREMENTS

	PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES

```
		SECTION 25-SUMMARY OF REQUIREMENTS
```

		SECTION 31-COMPLIANCE WITH ADMINISTRATION POLICIES AND OTHER GENERAL REQUIREMENTS

		SECTION 32-PERSONNEL COMPENSATION, BENEFITS, AND RELATED COSTS

		SECTION 33-ESTIMATES RELATED TO SPECIFIC TYPES OF PROGRAMS AND EXPENDITURES

		SECTION 51-BASIC JUSTIFICATION MATERIALS

		SECTION 52-INFORMATION ON FINANCIAL MANAGEMENT

		SECTION 53-INFORMATION TECHNOLOGY AND E-GOVERNMENT

		SECTION 54-RENTAL PAYMENTS FOR SPACE AND LAND

```
		SECTION 79-THE BUDGET DATA SYSTEM
```

		SECTION 80-DEVELOPMENT OF BASELINE ESTIMATES

		SECTION 81-POLICY AND BASELINE ESTIMATES OF BUDGET AUTHORITY, OUTLAYS, AND RECEIPTS (SCHEDULES A, S, R, AND K)

		SECTION 82-PROGRAM AND FINANCING (SCHEDULE P)

		SECTION 84-CHARACTER CLASSIFICATION (SCHEDULE C)

		SECTION 85-ESTIMATING EMPLOYMENT LEVELS AND THE EMPLOYMENT SUMMARY (SCHEDULE Q)

```
		SECTION 86-SPECIAL SCHEDULES
```

		SECTION 95-BUDGET APPENDIX AND PRINT MATERIALS

	PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET

		SECTION 110-SUPPLEMENTALS AND AMENDMENTS

	PART 4 INSTRUCTIONS ON BUDGET EXECUTION

		SECTION 124-AGENCY OPERATIONS IN THE ABSENCE OF APPROPRIATIONS

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

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

```
	PART 8 APPENDICES
```
```
		APPENDIX A-SCOREKEEPING GUIDELINES
```

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

		APPENDIX C-LISTING OF OMB AGENCY/BUREAU AND TREASURY CODES

		APPENDIX F-FORMAT OF SF 132 AND SF 133

		APPENDIX G-CROSSWALK BETWEEN ANTIDEFICIENCY ACT AND TITLE 31 OF THE U.S. CODE

		APPENDIX H-CHECKLIST FOR FUND CONTROL REGULATIONS

		APPENDIX J-PRINCIPLES OF BUDGETING FOR CAPITAL ASSET ACQUISITIONS

		APPENDIX K-SELECTED OMB GUIDANCE AND OTHER REFERENCES REGARDING CAPITAL ASSETS

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.

OMB Circular A-87

OMB Circular A-87 - Cost Principles for State, Local, and Indian Tribal Governments

	ATTACHMENT A General Principles for Determining Allowable Costs

```
	ATTACHMENT B Selected Items of Cost
```

	ATTACHMENT C State/Local Wide Central Service Cost Allocation Plans

	ATTACHMENT D Public Assistance Cost Allocation Plans

	ATTACHMENT E State and Local Indirect Cost Rate Proposals

OMB Circular A-102

OMB Circulalar A-102 - Grants and Cooperative Agreements with State and Local Government dated 08/27/1997

OMB Circular A-127

OMB Circular A-127 - Financial Management Systems

	7. Financial Management System Requirements.

OMB Circular A-129

OMB Circular A-129 - Policies for Federal Credit Programs and Non-Tax Receivables (REVISED)

```
	Appendices(3)
```
```
		APPENDIX A
```

			I. RESPONSIBILITIES OF DEPARTMENTS AND AGENCIES

			II. BUDGET AND LEGISLATIVE POLICY FOR CREDIT PROGRAMS

OMB Circular A-130

OMB Circular A-130 - Management of Federal Information Resources, Revised, (Transmittal Memorandum No. 4)

```
	8. Policy:
```

OMB Circular A-136

OMB Circular A-136 - Financial Reporting Requirements, Revised

	II PERFORMANCE AND ACCOUNTABILITY REPORT

		II.3 Performance Section - PAR Section 2

OMB Memo 04-04

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

OMB Memo 06-19

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

JFMIP SR-00-01

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

JFMIP SR-01-04

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

JFMIP SR-02-02

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

JFMIP SR-03-01

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

OFFM-NO-0106

Core Financial System Requirements OFFM-NO-0106

```
	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
```
```
		Payment Follow-Up Process
```
```
	Receivable Management Function
```

		Customer Information Maintenance Process

```
		Receivables and Billing Process
```
```
		Debt Management Process
```
```
		Collections and Offsets Process
```

	Fund Balance with Treasury Management Function

```
		Payment Confirmation Process
```
```
		Reconciliation and Reporting Process
```
```
	Technical System Requirements
```
```
		Workflow/Messaging
```

DoDD 8500.01E

DoDD 8500.01E Information Assurance (IA)

CJCSI 3137.01

The Functional Capabilities Board Process CJCSI 3137.01C

	ENCLOSURE D FCB ROLE IN PROGRAMMING AND RESOURCING

	ENCLOSURE E FCB ROLE IN FEEDBACK AND ASSESSMENT

```
	GLOSSARY
```
```
		PART II--DEFINITIONS
```

CJCSI 8501.01

Chairman of the Joint Chiefs of Staff, Combatant Commanders, and Joint Staff Participation in the Planning, Programming, Budgeting, and Execution System

```
	ENCLOSURE A RESPONSIBILITIES
```

	ENCLOSURE B JOINT PARTICIPATION IN DOD PLANNING, PROGRAMMING, BUDGETING, AND EXECUTION

	ENCLOSURE C THE CONGRESSIONAL BUDGET PROCESS

DoDI 8500.2

DoD Instruction 8500.2 - Information Assurance (IA) Implementation

DoDI 8510.01

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

DoD FMR Vol 02A

DOD FMR Vol 02A - Budget Formulation and Presentation

```
	CHAPTER 1 GENERAL INFORMATION
```

	CHAPTER 2 MILITARY PERSONNEL APPROPRIATIONS

	CHAPTER 3 OPERATION AND MAINTENANCE APPROPRIATIONS

```
		0301 GENERAL
```

		0302 PROGRAM AND BUDGET REVIEW SUBMISSION

		0303 CONGRESSIONAL JUSTIFICATION/PRESENTATION

		0304 OPERATION AND MAINTENANCE APPROPRIATION SUBMISSION FORMATS

DoD FMR Vol 02B

DoD FMR Vol 2B - Budget Formulation and Presentation

```
	CHAPTER 4 PROCUREMENT APPROPRIATIONS
```

		0403 PROGRAM AND BUDGET REVIEW SUBMISSION

		0404 CONGRESSIONAL JUSTIFICATION/PRESENTATION

		0405 PROCUREMENT APPROPRIATION SUBMISSION FORMATS

	CHAPTER 5 RESEARCH, DEVELOPMENT, TEST, AND EVALUATION APPROPRIATIONS

		0503 PROGRAM AND BUDGET REVIEW SUBMISSION

	CHAPTER 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS

```
		0601 GENERAL
```

		0602 UNIFORM BUDGET AND FISCAL ACCOUNTING CLASSIFICATION

		0603 PROGRAM AND BUDGET REVIEW SUBMISSION

		0604 CONGRESSIONAL JUSTIFICATION/PRESENTATION

	CHAPTER 7 BASE REALIGNMENT AND CLOSURE APPROPRIATIONS

		0702 UNIFORM BUDGET AND FISCAL ACCOUNTING CLASSIFICATION

	CHAPTER 8 FACILITIES SUSTAINMENT AND RESTORATION/MODERNIZATION

		0802 PROGRAM AND BUDGET REVIEW SUBMISSION

		0803 CONGRESSIONAL JUSTIFICATION/PRESENTATION

		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
```

		0902 PROGRAM AND BUDGET REVIEW SUBMISSION

		0903 CONGRESSIONAL JUSTIFICATION/PRESENTATION

	CHAPTER 10 PUBLIC ENTERPRISE, MANAGEMENT, AND TRUST FUNDS

```
		1001 GENERAL
```

		1002 PROGRAM AND BUDGET REVIEW SUBMISSION

		1003 CONGRESSIONAL JUSTIFICATION/PRESENTATION

		1004 PUBLIC ENTERPRISE, MANAGEMENT AND TRUST FUND FORMATS

```
	CHAPTER 11 OFFSETTING RECEIPTS
```

		1102 PROGRAM AND BUDGET REVIEW SUBMISSION

```
	CHAPTER 12 DEFENSE HEALTH PROGRAM
```
```
		1201 GENERAL
```

		1202 PROGRAM AND BUDGET REVIEW SUBMISSION

		1203 CONGRESSIONAL JUSTIFICATION/PRESENTATION

		1204 DEFENSE HEALTH PROGRAM SUBMISSION FORMATS

	CHAPTER 13 DEFENSE ENVIRONMENTAL RESTORATION

```
		1301 GENERAL
```

		1302 PROGRAM AND BUDGET REVIEW SUBMISSION

		1303 CONGRESSIONAL JUSTIFICATION/PRESENTATION

		1304 DEFENSE ENVIRONMENTAL RESTORATION PROGRAM SUBMISSION AND JUSTIFICATION FORMATS

	CHAPTER 14 DRUG INTERDICTION AND COUNTER-DRUG ACTIVITIES

```
		1401 GENERAL
```

		1402 PROGRAM AND BUDGET REVIEW SUBMISSION

		1403 CONGRESSIONAL JUSTIFICATION/PRESENTATION

```
	CHAPTER 15 OVERSEAS COST REPORT
```

		1503 CONGRESSIONAL JUSTIFICATION/PRESENTATION

	CHAPTER 16 INTELLIGENCE PROGRAMS/ACTIVITIES

		1602 PROGRAM AND BUDGET REVIEW SUBMISSION

```
	CHAPTER 17 CONTINGENCY OPERATIONS
```
```
		1701 GENERAL
```

		1702 PROGRAM AND BUDGET REVIEW SUBMISSION & CONGRESSIONAL JUSTIFICATION/ PRESENTATION

```
	CHAPTER 18 INFORMATION TECHNOLOGY
```
```
		1801 GENERAL
```

		1803 CONGRESSIONAL JUSTIFICATION/PRESENTATION

```
	CHAPTER 19 OTHER SPECIAL ANALYSES
```
```
		1901 GENERAL
```
```
		1902 COMBATING TERRORISM
```

		1903 MAJOR RANGE AND TEST FACILITY BASE

```
		1904 TEST AND EVALUATION FUNDING
```
```
		1905 FINANCIAL MANAGEMENT ACTIVITIES
```

		1906 GOVERNMENT PERFORMANCE AND RESULTS ACT (GPRA)

		1907 INFORMATION ON OVERSEAS STAFFING (POSITIONS FILLED)

```
		1908 FEDERAL CREDIT PROGRAMS
```
```
		1909 OTHER SPECIAL INTEREST AREAS
```

DoD FMR Vol 03

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

	CHAPTER 1 TEMPORARY APPROPRIATION WARRANTS

```
	Chapter 2
```

	Chapter 3 APPROPRIATION TRANSFER AUTHORITIES

	Chapter 6 REPROGRAMMING OF DOD APPROPRIATED FUNDS

	Chapter 9 STATUS OF PRIOR YEAR CONSTRUCTION ACCOUNTS

	Chapter 10 ACCOUNTING REQUIREMENTS FOR EXPIRED AND CLOSED ACCOUNTS

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

	Chapter 12 POLICIES AND PROCEDURES GOVERNING THE USE OF SECTION 3732 REVISED STATUES (NOW 41 USC 11)

	Chapter 13 RECEIPT AND DISTRIBUTION OF BUDGETARY RESOURCES DEPARTMENTAL-LEVEL

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

	Chapter 15 RECEIPT AND USE OF BUDGETARY RESOURCES EXECUTION LEVEL

	Chapter 16 ACCRUED EXPENDITURES FOR CONTRACTS

	Chapter 17 ACCOUNTING REQUIREMENTS FOR MILITARY CONSTRUCTION PROJECTS

	Chapter 18 PUBLIC ENTERPRISE AND TRUST FUNDS

```
	Chapter 19 WORKING CAPITAL FUNDS
```

DoD FMR Vol 04

DOD FMR Vol 04 - Accounting Policy and Procedures

DoD FMR Vol 11A

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

	CHAPTER 8 INTERNATIONAL ACQUISITION AND CROSS-SERVICING AGREEMENTS

		0803 ACCOUNTING FOR REIMBURSABLE LOGISTICAL SUPPORT, SUPPLIES, AND SERVICES

```
	Chapter 17 OFFSETTING RECEIPTS
```

		1704. USE OF ACCOUNTING DATA FOR BUDGET SUBMISSIONS

DoD FMR Vol 11B

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

```
	Chapter 3 BUDGETARY RESOURCES
```

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

Perform Collection and Disbursement

BEP: FV
Description
- The ability to collect funds; issue and track disbursements; and monitor cash position.

Linked constraints

Public Law 097-255

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

Public Law 101-576

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

Public Law 103-356

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

	SEC. 101. LIMITATION ON CERTAIN ANNUAL PAY ADJUSTMENTS.

	SEC. 201. SES ANNUAL LEAVE ACCUMULATION.

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

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

	SEC. 403. FRANCHISE FUND PILOT PROGRAMS.

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

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

Public Law 104-134

Public Law 104-134 - Debt Collection Improvement Act of 1996

	CHAPTER 10 DEBT COLLECTION IMPROVEMENTS

Public Law 105-264

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

	SEC. 2. REQUIRING USE OF THE TRAVEL CHARGE CARD.

	SEC. 3. PREPAYMENT AUDITS OF TRANSPORTATION EXPENSES.

```
	SEC. 5. AUTHORITY FOR TEST PROGRAMS.
```

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 II - WITHHOLDING PAY
```

				SUBCHAPTER VI - PAYMENT FOR ACCUMULATED AND ACCRUED LEAVE

				SUBCHAPTER VIII - SETTLEMENT OF ACCOUNTS

				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

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 I--DEPOSITS AND DEPOSITARIES

```
			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 IV--COLLECTION                                        Sec. 3541. Distress warrants

```
		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 IV-MONEY
```
```
		CHAPTER 51-COINS AND CURRENCY
```
```
			SUBCHAPTER III-UNITED STATES MINT
```

			SUBCHAPTER IV -- BUREAU OF ENGRAVING AND PRINTING

```
		CHAPTER 53 MONETARY TRANSACTIONS
```

			SUBCHAPTER I -- CREDIT AND MONETARY EXPANSION

	SUBTITLE V--GENERAL ASSISTANCE ADMINISTRATION

		CHAPTER 65--INTERGOVERNMENTAL COOPERATION

```
		CHAPTER 67--FEDERAL PAYMENTS
```

USC Title 32

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

		Sec. 503. Participation in field exercises

	CHAPTER 7 - SERVICE, SUPPLY, AND PROCUREMENT

		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. 2285. Environmental Protection and Mitigation Fund

			Sec. 2313. Collaborative research and development

			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

USC Title 37

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

	CHAPTER 10 - PAYMENTS TO MISSING PERSONS

```
		Sec. 557. Settlement of accounts
```

	CHAPTER 11 - PAYMENTS TO MENTALLY INCOMPETENT PERSONS

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

	CHAPTER 13 - ALLOTMENTS AND ASSIGNMENTS OF PAY

		Sec. 701. Members of the Army, Navy, Air Force, and Marine Corps; contract surgeons.

		Sec. 707. Allotments: members of the National Guard

```
	CHAPTER 19 - ADMINISTRATION
```

		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 38

```
USC Title 38 - Veterans' Benefits
```
```
	PART II - GENERAL BENEFITS
```

		CHAPTER 11 - COMPENSATION FOR SERVICE-CONNECTED DISABILITY OR DEATH

		CHAPTER 13 - DEPENDENCY AND INDEMNITY COMPENSATION FOR SERVICE-CONNECTED DEATHS

```
		CHAPTER 19 - INSURANCE
```

	PART III - READJUSTMENT AND RELATED BENEFITS

		CHAPTER 30 - ALL-VOLUNTEER FORCE EDUCATIONAL ASSISTANCE PROGRAM

		CHAPTER 34 - VETERANS' EDUCATIONAL ASSISTANCE

		CHAPTER 35 - SURVIVORS' AND DEPENDENTS' EDUCATIONAL ASSISTANCE

	PART IV - GENERAL ADMINISTRATIVE PROVISIONS

		CHAPTER 53 - SPECIAL PROVISIONS RELATING TO BENEFITS

USC Title 40

USC Title 40 - Public Buildings, Property, and Works

	CHAPTER 2 - CAPITOL BUILDING AND GROUNDS

		Sec. 174j-5. Deposits and disbursements under special deposit account

		Sec. 206b. Emergency duty overtime pay for Capitol Police from funds disbursed by the Chief Administrative Officer of the House of Representatives

		Sec. 206c. Emergency duty overtime pay for Capitol Police from funds disbursed by Secretary of the Senate; compensatory time off in place of additional pay; election, accrual and transfer of time off; rules and regulations

```
		Sec. 207. Payment of Capitol Police
```

		Sec. 207a. Unified payroll administration for Capitol Police

		Sec. 207b. Establishment by Capitol Police Board of unified schedules of rates of basic pay and leave system; lump sum payments

		Sec. 207c-1. Payments from Fund for families of Detective Gibson and Private First Class Chestnut

		Sec. 209. Pay of Capitol Police members under suspension

	CHAPTER 8 - EMERGENCY PUBLIC WORKS AND CONSTRUCTION PROJECTS

		SUBCHAPTER II -- SLUM CLEARANCE AND LW COST HOUSING PROJECTS

			Sec. 422. Payments to State or political subdivision in lieu of taxes; amount

			Sec. 423. Payments in lieu of taxes from receipts from projects

	CHAPTER 10 - MANAGEMENT AND DISPOSAL OF GOVERNMENT PROPERTY

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

			Sec. 481. Procurement, warehousing, and related activities

	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. 1581. Housing disposition
```

		SUBCHAPTER IX - DEFENSE HOUSING AND COMMUNITY FACILITIES AND SERVICES

			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 82-SOLID WASTE DISPOSAL
```

		SUBCHAPTER III-HAZARDOUS WASTE MANAGEMENT

```
			Sec. 6928. Federal enforcement
```

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 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 4: STANDARD - STEWARDSHIP LAND
```

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 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
```

GAO Title 2

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

OMB Circular A-11

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

	PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES

	PART 4 INSTRUCTIONS ON BUDGET EXECUTION

OMB Circular A-110

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

```
	Appendix A - Contract Provisions
```

OMB Circular A-127

OMB Circular A-127 - Financial Management Systems

	7. Financial Management System Requirements.

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
```

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 1535-Deposit Fund Accounts
```
```
	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 3320-Using and Assigning 8-Digit Agency Location Codes (ALCs)

		Section 3325-Monthly Reporting Requirements

```
		Section 3330-Preparing FMS 224s
```

		Section 3335-Reconciling FMS 224, Section II

		Section 3340-Reconciling FMS 224, Section III

		Section 3360-Integrating the Accounting Results

	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 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 1000 INTRODUCTION
```
```
		Section 1010-Scope and Applicability
```
```
		Section 1015-Authority
```

		Section 1020-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 1025-Definitions
```

		Section 1030-Allotments of Pay for Savings Accounts

		Section 1035-Payments of Net Pay for Employees

		Section 1040-Financial Institution as Agent

		Section 1045-Acquittance to the United States

		Section 1050-Deductions From Pay for TreasuryDirectSM Accounts

		Section 1055-Child Support Withholding and Remittance

		Section 1060-Emergency Payroll Procedures

```
		Section 1065-Federal Offset Program
```
```
	Chapter 2000 Payroll Vouchers
```
```
		Section 2015-Authority
```

		Section 2025-Prescribed Standard Forms

		Section 2030-Voucher Preparation and Scheduling

		Section 2035-Voucher Verification and Certification

```
		Section 2040-Method of Payment
```
```
		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 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 1000 (T/L 560) INTRODUCTION
```
```
		Section 1010-Scope and Applicability
```

		Section 1020-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 1025-Changes in Disbursing Services

	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 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
```
```
	Part 4--Chapter 10000
```

		Section 10030-Responsibilities and Liabilities of the Agency with Delegated Disbursing Authority

TFM Vol 1 Part 5

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

	Chapter 4100 Requirements for Using Depositaries To Hold Public Money

	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 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 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
```

JFMIP - MCAIG

Managerial Cost Accounting Implementation Guide February 1998

JFMIP SR-00-01

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

JFMIP SR-00-3

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

JFMIP SR-00-4

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

JFMIP SR-01-01

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

JFMIP SR-01-04

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

JFMIP SR-02-02

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

JFMIP SR-03-01

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

JFMIP SR-03-02

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

JFMIP SR-99-4

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

JFMIP SR-99-5

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

JFMIP SR-99-8

JFMIP SR-99-08 Direct Loan System Requirements

JFMIP SR-99-9

JFMIP SR-99-09 Travel System Requirements

OFFM-NO-0106

Core Financial System Requirements OFFM-NO-0106

```
	Core Financial System Overview
```
```
		Core System Functions
```
```
	System Management Function
```

		Document and Transaction Control Process

		Document Referencing and Modification Process

```
		System-Generated Transactions Process
```
```
	Budgetary Resource Management Function
```
```
		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
```

	Fund Balance with Treasury Management Function

		Treasury Information Maintenance Process

```
		Payment Confirmation Process
```
```
		Reconciliation and Reporting Process
```
```
	Technical System Requirements
```
```
		Workflow/Messaging
```
```
		Internet Access
```

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.
```

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 FMR Vol 01

FMR Vol 01 - General Financial Management Information Systems and Requirements

DoD FMR Vol 02A

DOD FMR Vol 02A - Budget Formulation and Presentation

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

DoD FMR Vol 02B

DoD FMR Vol 2B - Budget Formulation and Presentation

	CHAPTER 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS

```
		0601 GENERAL
```

	CHAPTER 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
```

DoD FMR Vol 03

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

```
	Chapter 8
```
```
		0803 OBLIGATIONS
```

		0805 RECORDING OBLIGATIONS FOR COMMERCIAL PROCUREMENT CONTRACTS AND ORDERS

```
		0812 OTHER OBLIGATIONS
```

	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
```

	Chapter 15 RECEIPT AND USE OF BUDGETARY RESOURCES EXECUTION LEVEL

```
		1502. STANDARDS
```

		1503  ACCOUNT ADJUSTMENTS AND ACCOUNT CLOSING PROCEDURES

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

```
	Chapter 3, RECEIVABLES
```
```
		0301 GENERAL
```

		0303 RECEIVABLES POLICY AND PROCEDURES

```
		0304 PUBLIC RECEIVABLES
```
```
		0305 INTRAGOVERNMENTAL RECEIVABLES
```
```
	Chapter 5 ADVANCES AND PREPAYMENTS
```
```
		0501. GENERAL
```
```
	CHAPTER 9 - ACCOUNTS PAYABLE
```
```
		0901. GENERAL
```

		0902. ACCOUNTING POLICY FOR ACCOUNTS PAYABLE

		0903. ACCOUNTING PROCEDURES FOR ACCOUNTS PAYABLE

```
	CHAPTER 13 ENVIRONMENTAL LIABILITIES
```

		1302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES

		1303 ACCOUNTING PROCEDURES FOR RECORDING ENVIRONMENTAL LIABILITIES

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

		1602. REVENUES, GAINS, AND OTHER FINANCING SOURCES

	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

DoD FMR Vol 05

DOD FMR Vol 05 - Disbursing Policy and Procedures

	CHAPTER 1 PURPOSE, ORGANIZATION, AND DUTIES

		0103 RANDOM REVIEW OF DISBURSEMENT VOUCHERS

		0104 DISBURSING OFFICER DUTIES AND AUTHORITY

		0105 ACCOUNTABILITY AND RESPONSIBILITY

```
		0106 RESTRICTIVE REQUIREMENTS
```
```
		0107 PUNITIVE PROVISIONS
```

	CHAPTER 2 DISBURSING OFFICES, OFFICERS AND AGENTS

```
		0211 ALTERNATE AGENTS
```

	CHAPTER 3 KEEPING AND SAFEGUARDING PUBLIC FUNDS

```
		0301 CASH OPERATIONS
```
```
		0302 CASH REVIEW REQUIREMENTS
```

		0303 SAFEGUARDING FUNDS AND RELATED DOCUMENTS

```
		0304 ADVANCING FUNDS TO AGENTS
```

		0305 ADVANCING FUNDS TO FRIENDLY FOREIGN NATIONS

```
		0306 TRAVELERS CHECK PROGRAM
```
```
		0307 WEAPONS FOR CASH PROGRAM
```

	CHAPTER 4 CHECK CASHING SERVICE (ACCOMMODATION EXCHANGE)

		0401 EXCHANGE OF CASH FOR NEGOTIABLE INSTRUMENTS

```
		0402 CASHING PERSONAL CHECKS
```

		0403 ACCOUNTABILITY FOR DISHONORED CHECKS

```
		0404 REMOVAL OF DEFICIENCIES
```

	CHAPTER 5 DEPOSIT AND TRANSFER OF PUBLIC FUNDS

```
		0501 DEPOSIT OF FUNDS
```
```
		0502 DEPOSIT REQUIREMENTS
```
```
		0503 DEPOSIT TRANSACTIONS
```
```
		0504 DEPOSIT RECONCILIATION
```
```
		0505 SHIPMENT OF PUBLIC FUNDS
```
```
		0506 TRANSFERS OF PUBLIC FUNDS
```

		0507 COUNTERFEIT OR ALTERED U.S. CURRENCY

	CHAPTER 6 IRREGULARITIES IN DISBURSING OFFICER ACCOUNTS

```
		0601 IRREGULARITIES
```
```
		0602 ACCOUNTING FOR IRREGULARITIES
```
```
		0603 MAJOR PHYSICAL LOSSES OF FUNDS
```
```
		0604 MINOR PHYSICAL LOSSES OF FUNDS
```

		0605 ILLEGAL, INCORRECT, OR IMPROPER  PAYMENT LOSSES

```
		0606 OVERAGES OF PUBLIC FUNDS
```
```
		0610 REQUESTS FOR RELIEF
```
```
	CHAPTER 7 U.S. TREASURY CHECKS
```
```
		0701 GENERAL
```

		0702 PROCUREMENT OF U.S. TREASURY CHECKS

```
		0703 ISSUANCE OF U.S. TREASURY CHECKS
```
```
		0704 CHECK SIGNING MACHINES
```
```
		0705 EXCHANGE-FOR-CASH CHECKS
```

		0706 ACCOUNTING FOR CHECK ISSUE DISCREPANCIES

	CHAPTER 8 CHECK DISTRIBUTION, DISPOSITION, AND CANCELLATION

```
		0801 PROMPT DELIVERY OF CHECKS
```
```
		0802 SPOILED AND VOIDED CHECKS
```
```
		0804 CANCELLATION OF AVAILABLE CHECKS
```
```
		0805 UNAVAILABLE CHECK CANCELLATIONS
```

		0806 U.S. TREASURY CHECKS CANCELED UNDER LIMITED PAYABILITY

```
		0807 HOLDERS-IN-DUE-COURSE
```
```
	CHAPTER 9 CHECK ISSUE REPORTING
```
```
		0901 CHECKING ACCOUNT REPORTING
```
```
		0902 MONTH END CHECK ISSUE SUMMARY
```
```
		0903 CHECK ISSUE ADJUSTMENTS
```

		0904 INTERNAL CONTROL REPORT FOR FMS FORMS 5206

```
	CHAPTER 10 COLLECTIONS
```
```
		1001 TYPES OF COLLECTIONS
```

		1002 ISSUANCE OF RECEIPTS FOR COLLECTIONS

		1003 RECORDING AND CONTROLLING COLLECTIONS

		1004 DOCUMENTING AND PROCESSING OF COLLECTIONS

```
	CHAPTER 11 DISBURSEMENTS
```
```
		1101 INTRODUCTION
```
```
		1102 PROCESSING DISBURSEMENT VOUCHERS
```

		1103 DISBURSEMENTS FROM DEPOSIT FUND AND BUDGET CLEARING ACCOUNTS

```
		1106 LARGE DISBURSEMENTS
```

		1107 GOVERNMENT PURCHASE CARD PAYMENTS

	CHAPTER 12 FOREIGN DISBURSING OPERATIONS

```
		1201 MONETARY REGULATIONS
```

		1202 FINANCIAL TRANSACTIONS WITH FOREIGN COUNTRIES AND INTERNATIONAL ORGANIZATIONS

```
		1204 CONVERSION REGULATIONS
```

	CHAPTER 13 PROCUREMENT/DISPOSITION OF FOREIGN FUNDS

```
		1301 AUTHORITY FOR PROCUREMENT
```
```
		1302 PROCUREMENT OF FOREIGN FUNDS
```

		1303 DISPOSITION OF FOREIGN CURRENCY AND OTHER NEGOTIABLE INSTRUMENTS

```
		1304 FOREIGN CURRENCY EXCHANGE RATES
```
```
		1305 CONTRIBUTED CURRENCIES
```

	CHAPTER 14 LIMITED DEPOSITARY CHECKING ACCOUNTS

```
		1401 INTRODUCTION
```

		1402 ESTABLISHMENT OF LIMITED DEPOSITARY CHECKING ACCOUNTS

		1403 MAINTAINING A LIMITED DEPOSITARY CHECKING ACCOUNT

		1404 VOIDED AND SPOILED LIMITED DEPOSITARY CHECKS

		1405 TRANSFERRING THE PROCEEDS OF LIMITED DEPOSITARY CHECKS

		1406 CANCELING LIMITED DEPOSITARY CHECKS

		1407 REPLACEMENT OF MISSING, MUTILATED, AND FORGED LIMITED DEPOSITARY CHECKS

		1408 ADJUSTMENT OF CHECK ISSUE DISCREPANCIES

		1409 DOCUMENTATION OF LIMITED DEPOSITARY ACCOUNT TRANSACTIONS

		1410 TRANSFERRING AND CLOSING THE LIMITED DEPOSITARY ACCOUNT

	CHAPTER 15 FOREIGN CURRENCY ACQUIRED WITHOUT PURCHASE

```
		1501 SCOPE AND APPLICABILITY
```
```
		1502 FOREIGN EXCHANGE STANDARDS
```

		1503 ADMINISTRATION OF FOREIGN EXCHANGE

	CHAPTER 16 FOREIGN CURRENCY RECORDS AND REPORTS

```
		1601 SUBSIDIARY RECORDS
```
```
		1602 FOREIGN CURRENCY REPORTS
```

		1603 SF 1219 (STATEMENT OF ACCOUNTABILITY)

	CHAPTER 18 EMERGENCY DISPOSITION OF CURRENCY, COIN, AND NEGOTIABLE INSTRUMENTS

```
		1801 POLICY
```

		1802 PREPARATION FOR EMERGENCY DESTRUCTION OF CURRENCY

	CHAPTER 19 DISBURSING OFFICER ACCOUNTABILITY REPORTS

		1901 DISBURSING OFFICER (DO) ACCOUNTABILITY

```
		1902 PREPARATION OF DD FORM 2657
```
```
		1903 PREPARATION OF DD FORM 2665
```
```
		1904 PREPARATION OF DD FORM 1081
```
```
		1905 PREPARATION OF SF 1219
```

	CHAPTER 20 ASSEMBLY AND TRANSMITTAL OF FINANCIAL REPORTS

```
		2003 SUBMISSION TO DFAS-DENVER
```

		2005 SUBMISSION OF FINANCIAL REPORTS TO THE DFAS-CLEVELAND

```
	CHAPTER 21 DISBURSING OFFICE RECORDS
```

		2101 Retention of Disbursing Office Records

		2102. Transfer and Disposition of Retained Disbursing Office Records

	CHAPTER 22 SETTLEMENT OF DISBURSING OFFICER ACCOUNTS

```
		2201 OVERVIEW
```

		2203 RESPONSIBILITY OF RELIEVED OFFICE

```
		2204 SETTLEMENT OFFICER PROCEDURES
```

		2205 SETTLEMENT PROCEDURES FOR NAVAL VESSELS

```
	CHAPTER 23 UNITED STATES SAVINGS BONDS
```
```
		2304 REGISTRATION
```

		2305 PROCESS FOR PURCHASING BONDS THROUGH THE VOLUNTARY PAYROLL SAVINGS PLAN

```
		2306 APPROVED AUTHORIZATION METHODS
```

		2309 PROBLEMS AFTER THE SAVINGS BOND IS MAILED

```
		2310 REDEEMING SAVINGS BONDS
```
```
		2311 SAFEKEEPING SAVINGS BONDS
```
```
	CHAPTER 24 ELECTRONIC COMMERCE
```
```
		2402 ELECTRONIC FUNDS TRANSFER
```
```
		2403 VENDOR EXPRESS
```

		2404 GOVERNMENT PURCHASE CARDS   The official government purchase card is issued under a General Services Administration (GSA) firm fixed price requirements contract.

```
		2405 PLASTIC CARD COLLECTIONS
```
```
		2406 LOCKBOX COLLECTIONS
```

		2407 ON-LINE PAYMENT AND COLLECTION (OPAC) SYSTEM

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

```
		2503 ADVANCE DECISIONS
```

		2504 FALSE, FICTITIOUS, OR FRAUDULENT CLAIMS

```
		2505 CLAIMS AGAINST THE GOVERNMENT
```

	CHAPTER 26 AUTOMATED TELLER MACHINE (ATM) SYSTEM

```
		2602 THE ATM
```

		2603 ATM ACCOUNTABLE OFFICER RESPONSIBILITIES

```
		2605 ATM FUNDS ACCOUNTABILITY
```
```
		2606 ATM ACCOUNTS
```
```
		2607 ATM TRANSACTIONS
```
```
		2608 BALANCING THE ATM
```

		2609 ATM REQUIRED MANAGEMENT AND CONTROL REPORTS

		2610 MANUAL MAINTENANCE OF ATM ACCOUNTS.

		2611 CASH VERIFICATION REQUIREMENTS FOR THE ATM.

	CHAPTER 27 SAFEKEEPING OF FUNDS AND VALUABLES (FOR PERSONNEL AND MORALE AND WELFARE ACTIVITIES)

		2701 AUTHORITY FOR SAFEKEEPING DEPOSITS

		2702 SAFEKEEPING OF NONAPPROPRIATED FUNDS FOR MORALE AND WELFARE SUPPORT ACTIVITIES

		2703 SAFEKEEPING OF PERSONAL FUNDS AND VALUABLES OF MILITARY MEMBERS AND DOD CIVILIAN EMPLOYEES

	CHAPTER 28 GENERAL PROVISIONS ON INDIVIDUAL INDEBTEDNESS

```
		2801 APPLICABILITY
```

		2803 OVERVIEW OF THE DEBT RECOVERY AND DISPOSITION PROCESS

		2804 DEBT RECOVERY AND COLLECTION TOOLS FOR DELINQUENT DEBTS

		2805 DEBT COLLECTION PROCESSING REQUIREMENTS

	CHAPTER 29 COLLECTION OF INDIVIDUAL OUT-OF-SERVICE DEBTS

```
		2901 APPLICABILITY
```
```
	CHAPTER 30 DEBT COLLECTION BY OFFSET
```
```
		3002 STATUTORY AUTHORITY
```

		3003. COLLECTION BY ADMINISTRATIVE OFFSET

	CHAPTER 31 DEBT COMPROMISE, SUSPENSION, TERMINATION, REMISSION AND WAIVER

```
		3102 DEBT COMPROMISE
```

		3103 SUSPENDING AND TERMINATING COLLECTION ACTIVITY

```
		3104 DEBT WRITE-OFF AND DISCHARGE
```

	CHAPTER 32 DEBT REFERRALS OUTSIDE THE DEPARTMENT OF DEFENSE

		3202 DEBT REFERRALS TO THE DEPARTMENT OF JUSTICE

		3203 DEBT REFERRALS TO PRIVATE COLLECTION AGENCIES

```
		3205 TREASURY OFFSET PROGRAM (TOP)
```

		3206 REFUNDING PREVIOUSLY COLLECTED DEBTS AND LATE PAYMENT CHARGES

	CHAPTER 33 DEPARTMENTAL ACCOUNTABLE OFFICIALS, CERTIFYING OFFICERS AND REVIEW OFFICIALS

```
		3302 POLICY
```
```
		3303 RESPONSIBILITIES
```
```
		3307 PECUNIARY LIABILITY
```
```
		3308 GLOSSARY OF TERMS
```

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

```
		3404 GENERAL POLICY PROVISIONS
```

DoD FMR Vol 06A

DOD FMR Vol 06A - Reporting Policy and Procedures

```
	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

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

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

		1202. COLLECTION AND FOLLOW-UP PROCEDURES

	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 7 STATEMENT OF BUDGETARY RESOURCES

		0702 INSTRUCTIONS FOR THE PREPARATION OF THE STATEMENT OF BUDGETARY RESOURCES

	CHAPTER 13 ADJUSTMENTS, ELIMINATIONS, AND OTHER SPECIAL INTRAGOVERNMENTAL RECONCILIATION PROCEDURES

```
		1302 BACKGROUND
```

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 9 SPECIAL PAY - ENLISTMENT, REENLISTMENT AND RETENTION BONUS - ENLISTED MEMBERS

```
		0901 ENLISTMENT BONUS
```

		0902 SELECTIVE REENLISTMENT BONUS (SRB) (37 U.S.C. 308 (REFERENCE (AA))

		0903 REGULAR REENLISTMENT BONUS (RRB) 37 U.S.C. 308 (REFERENCE (AA))

		0904 RETENTION BONUS FOR MEMBERS QUALIFIED IN A CRITICAL SKILL

		0905 RECOUPMENT OF ENLISTMENT, REENLISTMENT, AND RETENTION BONUSES

	CHAPTER 10 SPECIAL PAY - DUTY SUBJECT TO HOSTILE FIRE OR IMMINENT DANGER

```
		1001 ENTITLEMENT PROVISIONS
```

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

```
		1402 TYPES OF ENTITLEMENT
```

		1404 TERMINATION AND RECOUPMENT OF BONUS

```
	CHAPTER 17 SPECIAL PAY - HARDSHIP DUTY
```
```
		1701 ENTITLEMENT
```
```
		1703 RESTRICTIONS ON PAYMENT
```

	Chapter 19 SPECIAL PAY - FOREIGN LANGUAGE PROFICIENCY

```
		1902. CONDITIONS OF ENTITLEMENT
```
```
	CHAPTER 20 AVIATOR RETENTION BONUS
```
```
		2004 TIME OF PAYMENT
```
```
		2005 RECOUPMENT
```

	Chapter 21 SPECIAL PAYS FOR NURSE CORPS OFFICERS

```
		2101 REGISTERED NURSE ACCESSION BONUS
```

		2102 INCENTIVE SPECIAL PAY (ISP) FOR CERTIFIED REGISTERED NURSE ANESTHETISTS (CRNA)

```
	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 32 ADVANCE, LOCAL, PARTIAL AND EMERGENCY PARTIAL PAY

```
		3201 ADVANCE PAYMENTS
```

	Chapter 33 PAYMENTS ON BEHALF OF MENTALLY INCOMPETENT MEMBERS

```
		3302. PAYMENT
```

		3305. RESTRICTION AGAINST ACCEPTANCE OF FEES

	Chapter 34 PAY ENTITLEMENT OF MEMBERS MISSING, MISSING IN ACTION, INTERNED, ETC., AND PAYMENTS TO DEPENDENTS

		3405 TAX WITHHOLDING FOR MEMBERS IN MISSING STATUS

		3406 REVIEW OF CASE AFTER 12 MONTHS AND FINDING OF DEATH

```
		3407 CONCLUSIVENESS OF SETTLEMENTS
```
```
		3410 ACCRUED LEAVE
```
```
	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 36 PAYMENTS ON BEHALF OF DECEASED MEMBERS

```
		3601 DEATH GRATUITY
```

		3602 SETTLING DECEASED MEMBERS' ACCOUNTS

	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 39 PAY OF SERVICE ACADEMY OFFICIALS

```
		3902 PAY AND ALLOWANCES
```
```
		3903 PERSONAL MONEY ALLOWANCES
```
```
		3904 LIBRARIAN
```

		3905 LEAVE OF ABSENCE-FACULTY AND OTHER OFFICERS

		3906 TRAVEL AND TRANSPORTATION ALLOWANCES

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

		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 44 WITHHOLDING OF INCOME TAX
```
```
		4401 WITHHOLDING FROM CURRENT PAY
```

		4402 COLLECTION OF DELINQUENT FEDERAL TAXES BY LEVY

	CHAPTER 45 FEDERAL INSURANCE CONTRIBUTION ACT (FICA)

```
		4503 DEDUCTION OF FICA TAX
```

	Chapter 46 DEDUCTIONS FOR THE ARMED FORCES RETIREMENT HOMES

```
		4602 GENERAL
```

	Chapter 47 SERVICEMEMBERS' GROUP LIFE INSURANCE (SGLI) PROGRAM

```
		4709. EXTRA HAZARD COSTS
```
```
	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 49 NON-JUDICIAL PUNISHMENT
```
```
		4906 EFFECTIVE DATES
```

		4907 DISPOSITION OF FORFEITURES COLLECTED BY NON-JUDICIAL PUNISHMENT

	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

```
	Chapter 51 SAVINGS DEPOSIT PROGRAM
```

		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
```
```
		5704 SPECIAL AND INCENTIVE PAY
```

	CHAPTER 58 PAY AND ALLOWANCES FOR INACTIVE DUTY TRAINING

```
		5801 GENERAL PROVISIONS
```
```
		5802 INCENTIVE PAY
```
```
		5804 ALLOWANCES
```
```
		5805 MISCELLANEOUS PAYMENTS
```
```
		5806 DEDUCTIONS AND COLLECTIONS
```

		5807 SERVICEMEMBERS' GROUP LIFE INSURANCE (SGLI) PROGRAM FOR RESERVE COMPONENT

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

```
		5901 SUBSISTENCE ALLOWANCE
```

	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 61 BONUS PROGRAM FOR THE INDIVIDUAL READY RESERVE AND INACTIVE NATIONAL GUARD

```
		6103 AMOUNTS PAYABLE
```
```
		6106 RECOUPMENT OF PAYMENTS
```
```
	Chapter 62 HEALTH PROFESSIONAL STIPEND
```

		6201. PRIOR STIPEND PROGRAM REPEALED WITH EXCEPTION

```
		6202. CURRENT STIPEND PROGRAM
```

	Chapter 63 NURSE OFFICER CANDIDATE PROGRAM AUTHORIZING ACCESSION AND CONTINUATION BONUS

```
		6304 AMOUNTS PAYABLE
```
```
		6305 RECOUPMENT
```
```
		6306 TAX WITHHOLDING
```

	Chapter 64 HEALTH CARE OFFICERS ON ACTIVE DUTY IN SUPPORT OF THE PERSIAN GULF CONFLICT

```
		6404 LIMITATIONS AND RECOUPMENT
```

		6405 BOARD CERTIFICATION WAIVER (MEDICAL AND DENTAL OFFICERS)

```
		6406 SPECIAL PROVISIONS
```
```
	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

```
		0108 PAYMENT
```

	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
```
```
	Chapter 5 EMPLOYMENT
```
```
		0503. FOREIGN GOVERNMENT EMPLOYMENT
```

		0505. SERVICE IN MILITARY FORCE OF NEWLY DEMOCRATIC NATIONS

```
	Chapter 9 ADVANCEMENTS ON RETIRED LIST
```
```
		0903. ADVANCEMENTS
```
```
	Chapter 10 CORRECTION OF RECORDS
```
```
		1002. PAY COMPUTATION
```
```
		1004. APPROPRIATION CHARGES
```

	Chapter 11 REMOVAL FROM THE TEMPORARY DISABILITY RETIRED LIST

		1103. SEVERANCE PAY AND DEPARTMENT OF VETERANS AFFAIRS (VA) DISABILITY COMPENSATION.

		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
```
```
	Chapter 13 SUSPENSION OF PAY
```
```
		1302. STATUTORY REQUIREMENTS
```
```
	Chapter 14 PAYMENT RESTRICTIONS
```
```
		1401. GENERAL
```
```
	Chapter 15 PROOF OF EXISTENCE
```
```
		1502 COMPETENT RETIREE
```
```
		1503 MENTALLY INCOMPETENT RETIREE
```
```
		1504 MAILING OF RETIRED PAY CHECKS
```

	Chapter 16 PHYSICAL OR MENTAL INCAPACITATION

```
		1604 APPOINTMENT OF TRUSTEE
```

		1606 COMFORT ITEMS WHILE IN THE HOSPITAL

```
	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

```
		1906 RESTRICTIONS
```

		1907 RIGHT TO ALLOTMENTS IN CASE OF DEATH

```
	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
```

		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)

```
	CHAPTER 26 STATE TAXES
```
```
		2603 PAYMENTS AND REPORTS
```
```
	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

```
		2908 LIMITATIONS
```
```
		2911 PAYMENTS
```
```
	CHAPTER 30 DEATH OF RETIREE
```
```
		3001 ARREARS OF PAY
```
```
		3002 DEATH GRATUITY
```

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

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

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

```
		3702. EFFECTIVE DATE OF ANNUITY
```
```
		3707. PAYMENT TO CHILDREN
```

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

```
		3801 CAUSES OF OVERPAYMENTS
```
```
		3803 METHOD OF RECOVERY
```

	CHAPTER 43 SURVIVOR BENEFIT PLAN- ELECTIONS AND ELECTION CHANGES

```
		4308 DISCONTINUANCE OF PARTICIPATION
```

	Chapter 45 SURVIVOR BENEFIT PLAN - PREMIUMS

```
		4506 PAYMENT OF PREMIUM
```
```
		4507 DELINQUENT SBP PREMIUMS
```

	Chapter 46 SURVIVOR BENEFIT PLAN - ANNUITY AMOUNT AND OFFSETS

```
		4601 ANNUITY AMOUNT
```
```
		4602 OFFSETS TO THE ANNUITY
```

	Chapter 47 SURVIVOR BENEFIT PLAN - ANNUITY PAYMENTS

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

	Chapter 51 SURVIVOR BENEFIT PLAN - MINIMUM INCOME WINDOW

```
		5102. AMOUNT OF ANNUITY
```
```
		5105. CHANGES AND TERMINATION
```

	CHAPTER 53 SURVIVOR BENEFIT PLAN (SBP) - TAXABILITY OF ANNUITIES

		5302 FEDERAL INCOME TAX WITHHOLDING (FITW)

```
		5303 INCOME EXCLUSION
```
```
		5307 FURTHER TAX INFORMATION
```

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

```
		5801. ANNUITY AMOUNT
```

	Chapter 59 VICTIMS OF ABUSE - RETIREMENT ELIGIBLE MEMBERS

```
		5905. METHOD OF PAYMENT
```

	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

```
		0104. BENEFICIARY PAYMENT PROCEDURES
```
```
		0105. ACCOUNTING PROCEDURAL GUIDANCE
```

	Chapter 2 MILITARY PAY SYSTEM RECONCILIATIONS

```
		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 6 DATA FOR PAYMENT OF RETIRED PERSONNEL

	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 1 INTRODUCTION AND OVERALL REQUIREMENTS

```
		0102 OVERALL REQUIREMENTS
```

		0103 ELECTRONIC FUNDS TRANSFER (EFT) FOR FEDERAL CIVILIAN SALARY PAYMENTS

		0104 ESTABLISHMENT AND CONTROL OF EMPLOYEES' PAY RECORDS

		0105 CIVILIAN PAYROLL OFFICE DISESTABLISHMENT PROCEDURES

```
	CHAPTER 2 TIME AND ATTENDANCE
```
```
		0201. INTRODUCTION
```
```
	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
```
```
		0313. BACK PAY
```
```
		0314. EMERGENCY EVACUATION PAYMENTS
```
```
		0315. MISCELLANEOUS
```
```
	CHAPTER 4 DEDUCTIONS
```
```
		0403 RETIREMENT
```
```
		0405 FEDERAL INCOME TAX WITHHOLDING
```
```
		0406 STATE INCOME TAX WITHHOLDING
```

		0407 CITY AND LOCAL INCOME AND EMPLOYMENT TAX WITHHOLDING

		0408 FEDERAL EMPLOYEES HEALTH BENEFITS (FEHB)

		0409 FEDERAL EMPLOYEES GROUP LIFE INSURANCE

```
		0412 GARNISHMENTS
```
```
		0414 ALLOTMENTS
```
```
	CHAPTER 5 LEAVE
```
```
		0502. ANNUAL LEAVE
```
```
		0508. RESTORED LEAVE
```
```
		0510. COMPENSATORY TIME USED
```

		0511. COMPENSATORY TIME OFF FOR RELIGIOUS REASONS.

```
		0517. COURT LEAVE
```

	CHAPTER 6 MISCELLANEOUS ACTIONS (SPECIAL ACTIONS)

		0602. UNEMPLOYMENT INSURANCE FOR CANADIAN EMPLOYEES

```
		0603. MASS TRANSFER OF PAY ACCOUNTS
```
```
	CHAPTER 7 SPECIAL CATEGORY EMPLOYEES
```

		0702. DEPARTMENT OF DEFENSE EDUCATION ACTIVITY (DODEA) EMPLOYEES

```
		0705. DECEASED EMPLOYEES
```
```
		0707. LEGALLY INCOMPETENT EMPLOYEES
```

	CHAPTER 8 UNDERPAYMENTS AND INDEBTEDNESS

		0803. RECOVERY OF OVERPAYMENTS OF PAY AND ALLOWANCES FROM CURRENT 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 3 DEPARTMENT OF DEFENSE GOVERNMENT TRAVEL CHARGE CARD

```
		0302 RESPONSIBILITIES
```
```
		0306 MANAGEMENT CONTROLS
```

		0308 TRAVELER REIMBURSEMENT AND PAYMENT RESPONSIBILITIES

		0310 REPORTS PROVIDED BY CARD CONTRACTOR

```
	CHAPTER 4 TRANSPORTATION ALLOWANCES
```

		0404 TRAVEL BY PRIVATELY OWNED CONVEYANCE (POC)

```
		0407 RENTAL VEHICLES
```
```
	CHAPTER 7 EVACUATION ALLOWANCES
```
```
		0701 GENERAL
```
```
		0702 EVACUATION ADVANCES AND PAYMENTS
```
```
		0703 IDENTIFICATION OF EVACUEES
```

	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
```

	CHAPTER 9 PROCEDURES FOR COAST GUARD MEMBERS

		0902. U.S. COAST GUARD TRAVEL ON OTHER THAN DOD APPROPRIATIONS

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 13 TRANSPORTATION PAYMENTS FOR FREIGHT AND PERSONAL PROPERTY

		1302. GOVERNMENT BILLS OF LADING, TRANSPORTATION REQUESTS AND TRANSPORTATION WARRANTS

	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
```

		1808. DEFERMENTS AND DISPUTES UNDER THE CONTRACT DISPUTES ACT

	Chapter 19 PAYMENT PROVISIONS FOR GRANTS AND OTHER INSTRUMENTS OF ASSISTANCE

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

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

```
		2103. RESPONSIBILITIES
```
```
		2111. FINANCIAL MANAGEMENT
```

DoD FMR Vol 11A

DOD FMR Vol 11A - Reimbursable Operations, Policy and 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 8 INTERNATIONAL ACQUISITION AND CROSS-SERVICING AGREEMENTS

		0803 ACCOUNTING FOR REIMBURSABLE LOGISTICAL SUPPORT, SUPPLIES, AND SERVICES

```
		0805 OTHER REQUIREMENTS
```

		0806 PRICING REIMBURSABLE TRANSACTIONS

	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 13 DOD SUPPORT TO UNITED STATES COMMERCIAL SPACE ACTIVITIES

```
		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 16 ACCOUNTING FOR PRODUCTION AND SALE OF FOREST PRODUCTS

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

```
		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
```
```
		0404 CASH MANAGEMENT
```

	Chapter 11 REIMBURSEMENTS AND REVENUE RECOGNITION

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

DoD FMR Vol 12

DOD FMR Vol 12 - Special Accounts Funds and Programs

```
	CHAPTER 1 FUNDS
```
```
		0103 GENERAL FUNDS
```

	CHAPTER 3  CONTRIBUTIONS FOR DEFENSE PROGRAMS, PROJECTS, AND ACTIVITIES

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

	CHAPTER 4  DIRECT LOANS AND LOAN GUARANTEES

```
		0407. GUARANTEED LOANS
```

		0408. COMPUTATION OF INTEREST EXPENSE AND INTEREST INCOME

	CHAPTER 5  GRANTS AND COOPERATIVE AGREEMENTS

```
		0501. OVERVIEW
```

		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

```
		0707. GOVERNMENT HOUSING LIABILITY
```

	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 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

		1207. ACCOUNTING FOR ENERGY COST SAVINGS

	CHAPTER 13  FISCAL POLICY FOR BASE CLOSURE AND REALIGNMENT

```
		1302. POLICY AND PROCEDURES
```

		1305. ADMINISTRATION OF BASE CLOSURE FUNDS

```
		AIR FORCE ANNEX
```

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

```
		1402. POLICY AND PROCEDURES
```

	CHAPTER 15 EDUCATIONAL ASSISTANCE PROGRAMS

```
		1510 REFUNDS OR ERRONEOUS DEDUCTIONS
```

	CHAPTER 16 MILITARY PERSONNEL ENTITLEMENT PROGRAMS

		1602. GENERAL ACCOUNTING POLICY FOR ENTITLEMENT PROGRAMS

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

```
	CHAPTER 19 FOOD SERVICE PROGRAM
```
```
		1903. MEAL CHARGES
```
```
		1905. DISPOSITION OF FUNDS
```

	CHAPTER 21 ACCOUNTING FOR DEFENSE MILITARY HEALTH PROGRAM RESOURCES

		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
```
```
		2307 COST COLLECTION
```
```
		2308 COST REPORTING
```
```
		2310 BILLING
```

		2312 NONCOMBATANT EVACUATION OPERATIONS (NEO)

	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 27 COMMANDERS' EMERGENCY RESPONSE PROGRAM (CERP)

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 4 LIABILITIES
```
```
		0405 PROMPT PAYMENT ACT.
```
```
	CHAPTER 7 FINANCIAL REPORTING
```
```
		0702 REPORTING TO THE IRS.
```
```
	CHAPTER 8 PAYROLL
```
```
		0803 IRS REQUIREMENTS.
```
```
		0805 DoD EMPLOYEE BENEFIT PORTABILITY
```
```
	CHAPTER 10 MISCELLANEOUS
```

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 10 VIOLATIONS--CAUSES, PREVENTION, AND CORRECTION

```
		1003 ERRONEOUS CHARGING OR RECORDING
```

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

		0302 FMS TRUST FUND 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

```
		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

```
		0706.  ADMINISTRATIVE CHARGES
```

		0717. SPECIAL DEFENSE ACQUISITION FUND (SDAF)

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

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

		0806. BILLING ACTUAL COST FOR CHARGES APPLIED BY SAAC

		0809. PERFORMANCE AND DELIVERY REPORTING

JFTR Vol 1

THE JOINT FEDERAL TRAVEL REGULATIONS, VOLUME 1, UNIFORMED SERVICE MEMBERS

```
	CHAPTER 2
```
```
		PART D: ADVANCE OF FUNDS
```
```
			U2300 ADVANCE PAYMENTS
```
```
		PART F: TRAVEL CLAIMS AND RECEIPTS
```
```
			U2505 FRAUDULENT CLAIMS
```
```
	CHAPTER 5 PERMANENT DUTY TRAVEL
```

		PART C: DEPENDENT TRAVEL AND TRANSPORTATION ALLOWANCES

			U5240 DEPENDENT TRAVEL UNDER UNUSUAL/EMERGENCY CIRCUMSTANCES

		PART D: HOUSEHOLD GOODS (HHG) TRANSPORTATION AND NONTEMPORARY STORAGE (NTS)

```
			U5340 EXCESS CHARGES
```

		PART E: POV TRANSPORTATION AND STORAGE

```
			SECTION 1: POV TRANSPORTATION
```

				U5415 POV TRANSPORTATION WITHIN CONUS INCIDENT TO A PCS WHEN THE MEMBER IS UNABLE TO DRIVE THE VEHICLE

```
				U5445 EXCESS COST COLLECTION
```

			SECTION 2: POV STORAGE WHEN POV TRANSPORTATION TO A FOREIGN/NONFOREIGN OCONUS (see par. U5462) PDS IS NOT AUTHORIZED OR STORAGE ICW CONTINGENCY OPERATION TDY

```
				U5474 RESTRICTIONS
```
```
		Part J: Early Return of Dependents
```

			U5920 TRAVEL AND TRANSPORTATION FOR A DEPENDENT RELOCATING FOR PERSONAL SAFETY

```
	CHAPTER 6 EVACUATION ALLOWANCES
```

		PART A: AUTHORIZED OR ORDERED MOVEMENTS OUTSIDE THE CONTINENTAL UNITED STATES (OCONUS)

```
			U6013 FUNDS ADVANCE
```

		PART B: AUTHORIZED/ORDERED EVACUATIONS/LIMITED EVACUATIONS WITHIN THE CONTINENTAL UNITED STATES (CONUS)

```
			U6060 FUNDS ADVANCE
```

	CHAPTER 8 COST-OF-LIVING ALLOWANCE FOR MEMBERS ASSIGNED TO CONUS HIGHCOST AREAS (CONUS COLA), (37 USC 403b) 37 USC 403b

```
		U8004 RATE PAYABLE
```

	CHAPTER 9 STATION ALLOWANCES (OCONUS COLA AND TLA)

DFARS

Defense Federal Acquisition Regulations Supplement (DFARS)

	Appendix I POLICY AND PROCEDURES FOR THE DOD PILOT MENTOR-PROTEGE PROGRAM

Perform Cost Analysis

BEP: FV
Description
- This process is initiated by a request for analysis being submitted from external or internal customers. Upon receiving this request, this process scopes the request, generates an action plan, and applies one or more techniques (forecasting, comparative analysis, or trending). After performing the necessary calculations, the results are interpreted and packaged in such a way as to provide actionable information to the customer(s). This process may yield reusable techniques that can be applied to future requests. The start event for this process is Analysis Requested. The end event is Analysis Performed.

Linked constraints

Public Law 106-531

Public Law 106-531 - Reports Consolidation Act of 2000

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

	SEC. 4. AMENDMENTS RELATING TO AUDITED FINANCIAL STATEMENTS.

	SEC.5. AMENDMENTS RELATING TO PROGRAM PERFORMANCE REPORTS.

USC Title 33

USC Title 33 - Navigation and Navigable Waters

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

			Sec. 2283. Fish and wildlife mitigation

			Sec. 2320. Protection of recreational and commercial uses

			Sec 2324. Reduced pricing for certain water supply storage

			Sec. 2326. Beneficial uses of dredged material

			Sec. 2332. Flood mitigation and riverine restoration program

			Sec. 2333. Irrigation diversion protection and fisheries enhancement assistance

			Sec. 2335. Coastal aquatic habitat management

			Sec. 2336. Abandoned and inactive noncoal mine restoration

```
	CHAPTER 40-OIL POLLUTION
```

		SUBCHAPTER I-OIL POLLUTION LIABILITY AND COMPENSATION

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

SFFAS 4

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

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

			Need for Consistent Cost Accounting on a Regular Basis

```
			Basic Cost Accounting Processes
```

			Complexity of Cost Accounting Processes

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

			Costs of Public Assistance and Social Insurance Programs

			Costs related to Property, Plant and Equipment

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

			Accounting and Implementation Guidance

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

	Assigning costs on a cause-and-effect basis

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

SFFAS 9

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

SFFAS 18

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

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

			SUBSIDY REESTIMATES - AN AMENDMENT TO SFFAS No. 2

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

SFFAS 29

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

SFFAC 1

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

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

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

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

	APPENDIX C: SELECTED FEDERAL REPORTS PREPARED ON A RECURRING BASIS

SFFAC 2

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

SFFAC 3

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

SFFAC 4

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

FFAA Tech Release 2

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

	Section 1 Determining "Probable" Environmental Liabilities

	Section 2 Determining "Reasonably Estimable" Environmental Liabilities

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

OMB Circular A-127

OMB Circular A-127 - Financial Management Systems

	7. Financial Management System Requirements.

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

OFFM-NO-0106

Core Financial System Requirements OFFM-NO-0106

```
	Introduction
```
```
	Budgetary Resource Management Function
```
```
		Budget Planning Process
```
```
		Funds Status Process
```
```
	Cost Management Function
```
```
		Cost Setup and Accumulation Process
```
```
		Cost Distribution Process
```
```
		Cost Reporting Process
```
```
	Technical System Requirements
```
```
		Ad Hoc Query
```

DoD FMR Vol 02A

DOD FMR Vol 02A - Budget Formulation and Presentation

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

DoD FMR Vol 02B

DoD FMR Vol 2B - Budget Formulation and Presentation

	CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS

```
		0901 GENERAL
```

DoD FMR Vol 04

DOD FMR Vol 04 - Accounting Policy and Procedures

DoD FMR Vol 06A

DOD FMR Vol 06A - Reporting Policy and Procedures

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

		0905. COST ELEMENTS AND COMPUTATION OF CHARGES

```
		0906. REIMBURSEMENTS
```

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

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

		1403 DEPOT MAINTENANCE WORKLOAD REPORTING CATEGORIES

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

DoD FMR Vol 06B

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

```
	CHAPTER 4 BALANCE SHEET
```

		0402 INSTRUCTIONS FOR THE PREPARATION OF THE BALANCE SHEET

DoD FMR Vol 08

DOD FMR Vol 08 - Civilian Pay Policy and Procedures

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

DoD FMR Vol 11B

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

	Chapter 13 COST ACCOUNTING REQUIREMENTS FOR DEPOT MAINTENANCE

		1302. ESTABLISHING THE COST ACCOUNTING MODULE

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

```
		2307 COST COLLECTION
```
```
		2308 COST REPORTING
```
```
		2309 DETERMINING COST
```

DoD FMR Vol 14

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

DoD FMR Vol 15

DOD FMR Vol 15 - Security Assistance Policy and Procedures

```
	Chapter 2 FINANCE
```

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

```
	Chapter 3 ACCOUNTING
```

		0302 FMS TRUST FUND ACCOUNTING REQUIREMENTS

		0304 ACTUAL ADMINISTRATIVE EXPENSE ACCOUNTING REQUIREMENTS

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

		0703.  CASH SALES OF DEFENSE ARTICLES ISSUED FROM STOCK

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

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

		0707. COOPERATIVE LOGISTICS SUPPLY SUPPORT ARRANGEMENTS

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

		0709. COSTS ALLOCABLE FOR JOINTLY USED FACILITIES

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

		0711. INSTRUCTIONS FOR COMPUTING FMS TRAINING COST

		0712.  INCREMENTAL COSTING OF TRAINING

		0713.  OTHER CASH SALES AND LEASING OF DEFENSE ARTICLES

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

		0717. SPECIAL DEFENSE ACQUISITION FUND (SDAF)

```
		0718. CASE MANAGEMENT LINE
```

		0720 PERIODIC REVIEW AND UPDATING OF RATES

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

		0805. TRANSPORTATION COST LOOK-UP TABLE

		0806. BILLING ACTUAL COST FOR CHARGES APPLIED BY SAAC

Perform Executive Level Planning

BEP: FV
Description
- Perform Executive Level Planning process reviews the national military and national security strategies, develop the department's strategic goals, and align the priorities to effectively execute these strategic goals.

Linked constraints

Public Law 103-62

Public Law 103-62 - Government Performance and Results Act of 1993 Aug. 3, 1993

```
	SECTION 3. STRATEGIC PLANNING.
```

	SECTION 4. ANNUAL PERFORMANCE PLANS AND REPORTS.

	SECTION 5. MANAGERIAL ACCOUNTABILITY AND FLEXIBILITY.

	SECTION 11. TECHNICAL AND CONFORMING AMENDMENTS.

Public Law 107-296

Public Law 107-296 - Homeland Security Act of 2002 dated 11/19/2002

	Title II - Information Analysis and Infrastructure Protection

		Subtitle A - Directorate for Information Analysis and Infrastructure Protection; Access to Information

			SEC. 201. Directorate for Information Analysis and Infrastructure Protection

Public Law 107-347

Public Law 107-347 - E-Government Act of 2002

```
	TITLE-III--INFORMATION SECURITY
```
```
		SEC. 301. INFORMATION SECURITY
```

USC Title 5

USC Title 5 - Government Organization and Employees

```
	PART I - THE AGENCIES GENERALLY
```
```
		CHAPTER 3 - POWERS
```

USC Title 10

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

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

		PART I - ORGANIZATION AND GENERAL MILITARY POWERS

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

			CHAPTER 4-OFFICE OF THE SECRETARY OF DEFENSE

		PART IV - SERVICE, SUPPLY, AND PROCUREMENT

			CHAPTER 160-ENVIRONMENTAL RESTORATION

			CHAPTER 165 - ACCOUNTABILITY AND RESPONSIBILITY

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

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

USC Title 22

USC Title 22 - Foreign Relations and Intercourse

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

USC Title 37

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

```
	CHAPTER 19 - ADMINISTRATION
```

		Sec. 1009. Adjustments of monthly basic pay

USC Title 42

USC Title 42 - The Public Health and Welfare

```
	CHAPTER 68 - DISASTER RELIEF
```

		SUBCHAPTER IV - MAJOR DISASTER ASSISTANCE PROGRAMS

```
			Sec. 5171. Federal facilities
```

OMB Circular A-11

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

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

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

OMB Circular A-130

OMB Circular A-130 - Management of Federal Information Resources, Revised, (Transmittal Memorandum No. 4)

```
	8. Policy:
```

OMB Memo 04-04

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

OMB Memo 06-19

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

JFMIP SR-00-01

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

JFMIP SR-01-04

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

OFFM-NO-0106

Core Financial System Requirements OFFM-NO-0106

DoDD 8500.01E

DoDD 8500.01E Information Assurance (IA)

CJCSI 3137.01

The Functional Capabilities Board Process CJCSI 3137.01C

```
	ENCLOSURE B FCB OVERVIEW
```

	ENCLOSURE C FCB ROLE IN STRATEGY AND PLANNING

	ENCLOSURE F RESOURCE MANAGEMENT AND CONTRACTING SUPPORT

```
	GLOSSARY
```
```
		PART II--DEFINITIONS
```

CJCSI 8501.01

Chairman of the Joint Chiefs of Staff, Combatant Commanders, and Joint Staff Participation in the Planning, Programming, Budgeting, and Execution System

```
	ENCLOSURE A RESPONSIBILITIES
```

	ENCLOSURE B JOINT PARTICIPATION IN DOD PLANNING, PROGRAMMING, BUDGETING, AND EXECUTION

DoDI 8500.2

DoD Instruction 8500.2 - Information Assurance (IA) Implementation

DoDI 8510.01

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

DoD FMR Vol 11B

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

```
	Chapter 3 BUDGETARY RESOURCES
```

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

Perform Financial Reporting

BEP: FV
Description
- The ability to provide relevant financial visibility and real time information dashboards for DoD decision-makers and to summarize financial information for the purpose of producing mandatory reports in compliance with regulatory requirements and discretionary reports in support of other requirements.

Linked constraints

Public Law 097-255

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

Public Law 101-576

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

Public Law 103-356

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

	SEC. 101. LIMITATION ON CERTAIN ANNUAL PAY ADJUSTMENTS.

	SEC. 201. SES ANNUAL LEAVE ACCUMULATION.

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

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

	SEC. 403. FRANCHISE FUND PILOT PROGRAMS.

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

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

Public Law 103-62

Public Law 103-62 - Government Performance and Results Act of 1993 Aug. 3, 1993

```
	SECTION 3. STRATEGIC PLANNING.
```

	SECTION 4. ANNUAL PERFORMANCE PLANS AND REPORTS.

	SECTION 5. MANAGERIAL ACCOUNTABILITY AND FLEXIBILITY.

	SECTION 11. TECHNICAL AND CONFORMING AMENDMENTS.

Public Law 104-208

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

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.

Public Law 107-347

Public Law 107-347 - E-Government Act of 2002

```
	TITLE-III--INFORMATION SECURITY
```
```
		SEC. 301. INFORMATION SECURITY
```

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 VIII - SETTLEMENT OF ACCOUNTS

				SUBCHAPTER IX - SEVERANCE AND BACK PAY

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

USC Title 10

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

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

		PART I - ORGANIZATION AND GENERAL MILITARY POWERS

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

			CHAPTER 4-OFFICE OF THE SECRETARY OF DEFENSE

		PART IV - SERVICE, SUPPLY, AND PROCUREMENT

			CHAPTER 160-ENVIRONMENTAL RESTORATION

			CHAPTER 165 - ACCOUNTABILITY AND RESPONSIBILITY

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

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

USC Title 22

USC Title 22 - Foreign Relations and Intercourse

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

USC Title 31

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

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

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

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

			SUBCHAPTER III--LIMITATIONS, EXCEPTIONS, AND PENALTIES

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

			SUBCHAPTER III--TRANSFERS AND REIMBURSEMENTS

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

		CHAPTER 33--DEPOSITING, KEEPING, AND PAYING MONEY

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

			SUBCHAPTER II--ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION

			SUBCHAPTER III--AUDITING AND SETTLING ACCOUNTS

			SUBCHAPTER IV--COLLECTION                                        Sec. 3541. Distress warrants

			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 IV-MONEY
```
```
		CHAPTER 53 MONETARY TRANSACTIONS
```

			SUBCHAPTER I -- CREDIT AND MONETARY EXPANSION

	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

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

USC Title 37

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

```
	CHAPTER 9 - LEAVE
```

		Sec. 501. Payments for unused accrued leave

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 68 - DISASTER RELIEF
```

		SUBCHAPTER IV - MAJOR DISASTER ASSISTANCE PROGRAMS

```
			Sec. 5171. Federal facilities
```

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

```
					Appropriations
```

					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

```
		INTRODUCTION
```

		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
```
```
		Stewardship Responsibilities
```
```
		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

	CHAPTER 7: STANDARD - RESEARCH AND DEVELOPMENT

SFFAS 9

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

SFFAS 10

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

```
	Accounting Standard
```

		Recognition, Measurement, and Disclosure

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

			Post-implementation/Operational Software

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

SFFAS 11

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

SFFAS 13

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

SFFAS 14

Amendments to Deferred Maintenance Reporting - Statement of Federal Financial Accounting Standards No. 14

SFFAS 15

Accounting Standards Number 15 - Management's Discussion and Analysis

SFFAS 16

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

SFFAS 18

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

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

			SUBSIDY REESTIMATES - AN AMENDMENT TO SFFAS No. 2

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

SFFAS 19

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

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

SFFAS 20

SFFAS 20 - Elimination of Certain Disclosures Related to Tax Revenue Transactions by the Internal Revenue Service, Customs, and Others

```
	September 2001
```
```
	INTRODUCTION
```

SFFAS 21

Statement of Federal Financial Accounting Standards No. 21 - Reporting Corrections of Errors and Changes in Accounting Principles

```
	ACCOUNTING STANDARD
```
```
		Corrections of Errors
```
```
		Changes in Accounting Principles
```

SFFAS 22

Statement of Federal Financial Accounting Standards No. 22 - Change in Certain Requirements for Reconciling Obligations and Net Cost of Operations

```
	ACCOUNTING STANDARDS
```

SFFAS 23

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

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

		Adjustment to Cumulative Results of Operations

SFFAS 24

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

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

		Information about the Unified Budget Surplus or Deficit and Cash

		Principal Financial Statements Presented on a Comparative Basis

SFFAS 25

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

SFFAS 26

Statement of Federal Financial Accounting Standards 26 Presentation of Significant Assumptions for the Statement of Social Insurance: Amending SFFAS 25 Summary

SFFAS 27

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

SFFAS 28

SFFAS 28 - Deferral of the Effective Date of Reclassification of the Statement of Social Insurance

SFFAS 29

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

```
	SUMMARY
```
```
	STANDARDS
```

		Heritage Assets (including Multi-use Heritage Assets)

```
			Recognition and Measurement`
```
```
				Multi-use Heritage Assets
```
```
	Appendix A: Basis for Conclusions
```

SFFAS 30

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

SFFAC 1

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

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

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

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

	APPENDIX C: SELECTED FEDERAL REPORTS PREPARED ON A RECURRING BASIS

SFFAC 2

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

SFFAC 3

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

SFFAC 4

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

FFAA Tech Release 2

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

GAO Title 2

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

OMB Circular A-11

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

	PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES

		SECTION 84-CHARACTER CLASSIFICATION (SCHEDULE C)

```
		SECTION 86-SPECIAL SCHEDULES
```

		SECTION 95-BUDGET APPENDIX AND PRINT MATERIALS

	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

		SECTION 135-PROCEDURES FOR MONITORING FEDERAL OUTLAYS

		SECTION 140-REPORTS ON UNVOUCHERED EXPENDITURES

		SECTION 145-REQUIREMENTS FOR REPORTING ANTIDEFICIENCY ACT VIOLATIONS

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

		SECTION 230-PREPARING AND SUBMITTING THE ANNUAL PERFORMANCE REPORT

OMB Circular A-50

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

OMB Circular A-110

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

```
	Appendix A - Contract Provisions
```

OMB Circular A-123

OMB Circular A-123 - Management's Responsibility for Internal Control - 12/21/2004

```
	ATTACHMENT
```

		III. INTEGRATED INTERNAL CONTROL FRAMEWORK

```
		IV. ASSESSING INTERNAL CONTROL
```

		V. CORRECTING INTERNAL CONTROL DEFICIENCIES

```
		VI. REPORTING ON INTERNAL CONTROL
```

	APPENDIX A: INTERNAL CONTROL OVER FINANCIAL REPORTING

		III. ASSESSING INTERNAL CONTROL OVER FINANCIAL REPORTING

```
		IV. DOCUMENTATION
```

		VI. CORRECTING MATERIAL WEAKNESSESS IN INTERNAL CONTROL OVER FINANCIAL REPORTING

OMB Circular A-127

OMB Circular A-127 - Financial Management Systems

	7. Financial Management System Requirements.

OMB Circular A-136

OMB Circular A-136 - Financial Reporting Requirements, Revised

```
	I General Information
```

	II PERFORMANCE AND ACCOUNTABILITY REPORT

```
		II.1 General
```

		II.2 Management's Discussion and Analysis - PAR Section I

		II.3 Performance Section - PAR Section 2

		II.4 Financial Section - PAR Section 3

			II.4.1 Instructions for the Annual Financial Statements

```
			II.4.2 Q&As
```
```
			II.4.3 Balance Sheet
```
```
			II.4.4 Statement of Net Cost
```

			II.4.5 Statement of Changes in Net Position

			II.4.6 Statement of Budgetary Resources

```
			II.4.7 Statement of Financing
```

			II.4.8 Statement of Custodial Activity

```
			II.4.9 Statement of Social Insurance
```

			II.4.10 Notes to the Financial Statements

			II.4.11 Required Supplementary Stewardship Information

			II.4.12 Required Supplementary Information

		II.5 Other Accompanying Information - PAR Section 4

	IV QUARTERLY AND INTERIM FINANCIAL STATEMENTS

```
	V GOVERNMENT-WIDE FINANCIAL REPORT
```
```
	VI APPENDIX
```

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)

```
	Attachment
```

	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-1 AGREED-UPON PROCEDURES
```

	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 Bulletin 06-03

OMB Bulletin 06-03 Audit Requirements for Federal Financial Statements

```
	SECTION 2: DEFINITIONS
```
```
	SECTION 4: RESPONSIBILITY FOR AUDIT
```
```
	SECTION 5: COMMUNICATION
```
```
	SECTION 6: SCOPE OF THE AUDIT
```
```
	SECTION 7: AUDIT REPORT
```

	SECTION 8: MANAGEMENT REPRESENTATION LETTER

	SECTION 9: LEGAL LETTERS AND MANAGEMENT'S SCHEDULES

```
	SECTION 10: MANAGEMENT LETTER
```

	SECTION 11: AGREED-UPON PROCEDURES: RETIREMENT, HEALTH BENEFITS, AND LIFE INSURANCE WITHHOLDINGS/CONTRIBUTIONS AND SUPPLEMENTAL SEMIANNUAL HEADCOUNT REPORT SUBMITTED TO THE OFFICE OF PERSONNEL MANAGEMENT (OPM)

	SECTION 12: INSPECTOR GENERAL OVERSIGHT

	SECTION 13: AUDIT OF THE SPECIAL-PURPOSE FINANCIAL STATEMENTS

OMB Memo 04-04

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

OMB Memo 06-19

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

TFM Vol 1 Part 1

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

	Chapter 2000 FINANCIAL OPERATIONS STARTUP PROCEDURES FOR NEW FEDERAL ENTITIES

```
		Section 2015-Authority
```

		Section 2020-Account Symbols and Titles

```
		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 1010-Authority
```

		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 1535-Deposit Fund Accounts
```
```
	Chapter 2000
```
```
		Section 2015 - Authority
```
```
		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

```
		APPENDIX NO. 1
```
```
	Chapter 3100 (T/L 569)
```

		Section 3120 - Accounting Forms Used by Disbursing Officers and Agencies

		Section 3130 - Use of Accounting Forms (SFs 1218 and 1221 and FMS Forms 1219 and 1220)

		Section 3135 - Use and Assignment of the 3- and 4-Digit Agency Location Code (ALC)

		Section 3140 - Preparing and Submitting SF 1218 and SF 1221

		Section 3145 - Preparing and Submitting FMS Form 1219 and FMS Form 1220

		Section 3150 - Classification of Special Transactions Reported on FMS Form 1220

		Section 3155 - Supplemental Reporting on FMS Forms 1219 and 1220

		Section 3160 - Reporting for Accounting Periods When No Transactions Occur

		Section 3165 - Submitting Final Accountability Reports

		Section 3170 - Fiscal Yearend Reporting and Cutoff Schedule of Reporting Deadlines

		Section 3175 - Integrating Accounting Results

		Section 3180 - Deposits in Transit System

```
		Section 3185 - Undistributed Audit
```

		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

		Section 3230 - TRANSLATING FOREIGN CURRENCIES TO U.S. DOLLAR EQUIVALENTS

		Section 3235 - FOREIGN CURRENCY ABBREVIATIONS AND CONVERSIONS

		Section 3240 - FOREIGN CURRENCY FUND ACCOUNT SYMBOLS AND TITLES

		Section 3245 - NATURE, AND PURPOSE OF FOREIGN CURRENCY FUND ACCOUNTS

```
		APPENDIX NO. 1
```

	Chapter 3400 ACCOUNTING FOR AND REPORTING ON CASH AND INVESTMENTS HELD OUTSIDE OF THE U.S. TREASURY

```
		Section 3415-Authority
```

		Section 3430-Treasury's Policies on Agencies' Requirements

		Section 3435-Agencies' Reporting Responsibilities and Requirements

		Section 3440-Reconciling Cash and Investments Held Outside of the U.S. Treasury

		Section 3445-Preparing and Submitting Prescribed Forms and Reports

	Chapter 3500 DAILY BALANCE WIRE FOR INTERNAL REVENUE SERVICE

```
		Section 3510-Authority
```

	Chapter 3900 RECONCILIATION TO FINANCIAL MANAGEMENT SERVICE (FMS) ACCOUNTING RESULTS (T/L 646)

		Section 3915 - Monthly Integration of Agency-Financial Management Service Data

		Section 3920 - Verification of Check Payment Data

```
		App. No. 1
```

	Chapter 4200 AGENCY REPORTING ON UNEXPENDED BALANCES OF APPROPRIATIONS AND FUNDS

```
		Section 4220-Definition of Terms
```

		Section 4230-Reporting Requirements for Extended Authority To Liquidate Obligations

```
		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 4315-Authority
```
```
		Section 4325-Availability of Funds
```
```
		Section 4335-Reporting Requirements
```

	Chapter 4500 GRANTS, LOANS, CREDITS, AND CONTINGENT LIABILITIES INVOLVING FOREIGNERS

```
		Section 4510-Authority
```
```
		Section 4515-Scope and Applicability
```
```
		Section 4525-Quarterly Reports
```
```
		Section 4530-Entering Data
```

	Chapter 4600 TREASURY REPORTING INSTRUCTIONS FOR CREDIT REFORM LEGISLATION

```
		Section 4610-Authority
```
```
		Section 4620-Credit Account Symbols
```
```
		Section 4630-Interest Rates
```
```
		Section 4635-Borrowings From Treasury
```

		Section 4640-Interest on Uninvested Funds

		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 4701-Scope and Applicability
```
```
		Section 4702-Authority
```

		Section 4705-Closing Package Requirements

		Section 4706-Intragovernmental Requirements

```
		Section 4707-FACTS I Requirements
```
```
	Chapter 5100
```
```
		Section 5125-Background
```

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

		Section 5135-Treasury's Central Reconciliation Processes

		Section 5145-Reconciling Budget Clearing Account (BCA) Differences

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

		Section 3070 - SUBMISSION OF FORMS TO THE OFFICE OF PERSONNEL MANAGEMENT

	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 4040-Privacy Act Requirements
```
```
		Section 4045-Accounting for Taxes
```
```
		Section 4050-Payment of Taxes
```

		Section 4055-Filing Quarterly Tax Returns

		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

		Section 4090-Special Certifying Requirements of Federal Income Taxes Withheld from Salaries of U.S. Government Employees Employed in Guam or the Commonwealth of Northern Mariana Islands

	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 5070 -
```
```
		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 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
```
```
	Part 4--Chapter 10000
```
```
		Section 10035-Oversight Requirements
```

TFM Vol 1 Part 5

```
TFM Vol 1 Part 5 - Deposit Regulations
```
```
	Chapter 4000 MAKING DEPOSITS
```
```
		Section 4020-Reporting Large Deposits
```

	CHAPTER 4600 TREASURY AUTOMATED LOCKBOX NETWORK

		Section 4660 - Agency Monitoring Requirements

	Chapter 4700 (T/L 544) PLASTIC CARD COLLECTION NETWORK

		Section 4720 - Plastic Card Services Offered Through the Network

		Section 4745 - Agency Monitoring Requirements

	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 2060 - Accounting and Reporting Requirements for Letter-of-Credit Transactions

		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

		Section 3045-Procedures for Using Account 20X1807, "Refund of Moneys Erroneously Received and Covered"

		Section 3055-Internal Audit by Agencies

```
		Section 3060-Maintenance of Records
```

	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 7000 REPORTING INTEGRATED FUNDING TRANSACTIONS OF FEDERAL ASSISTANCE PROGRAMS

```
		Section 7040 - Reporting Requirements
```
```
	Chapter 8000 CASH MANAGEMENT
```

		Section 8060 - Cash Held Outside Treasury

	Chapter 8500 (T/L 563) CASH FORECASTING REQUIREMENTS

		Section 8535 - Specific Reporting Requirements

	Chapter 9000 SECURING GOVERNMENT DEPOSITS IN FEDERAL AGENCY ACCOUNTS

		Section 9055-Monitoring Collateral Levels

TFM Vol 1 Bulletin 2007-03

Bulletin No. 2007-03 Volume I Intragovernmental Business Rules

JFMIP FFMSR-8

FFMSR-8 - System Requirements for Managerial Cost Accounting

	Chapter 1 - System Requirements Overview

JFMIP - MCAIG

Managerial Cost Accounting Implementation Guide February 1998

JFMIP SR-00-01

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

JFMIP SR-00-3

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

JFMIP SR-00-4

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

JFMIP SR-01-01

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

JFMIP SR-01-04

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

JFMIP SR-02-02

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

JFMIP SR-03-01

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

JFMIP SR-03-02

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

JFMIP SR-99-4

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

JFMIP SR-99-5

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

JFMIP SR-99-8

JFMIP SR-99-08 Direct Loan System Requirements

JFMIP SR-99-9

JFMIP SR-99-09 Travel System Requirements

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

		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
```
```
		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
```
```
		Ad Hoc Query
```
```
		System Performance
```

DoDD 8500.01E

DoDD 8500.01E Information Assurance (IA)

DoDI 4715.7

DoD 4715.7 - Environmental Restoration Program dated 04/22/1996

DoDI 5000.64

DoDI 5000.64 - Defense Property Accountability

DoDI 8500.2

DoD Instruction 8500.2 - Information Assurance (IA) Implementation

DoDI 8510.01

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

DoD 4140.26-M

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

DoD FMR Vol 01

FMR Vol 01 - General Financial Management Information Systems and Requirements

	CHAPTER 1 CHIEF FINANCIAL OFFICER (CFO) OF THE DEPARTMENT OF DEFENSE

```
		0103 AUTHORITIES AND FUNCTIONS
```

		0106 DOD STAFF ORGANIZATIONS RESPONSIBLE FOR IMPLEMENTING CFO FUNCTIONAL REQUIREMENTS

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

	CHAPTER 7 UNITED STATES STANDARD GENERAL LEDGER

```
		0701 PURPOSE
```
```
		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

DoD FMR Vol 02A

DOD FMR Vol 02A - Budget Formulation and Presentation

```
	CHAPTER 1 GENERAL INFORMATION
```
```
		0102 FUNDING POLICIES
```
```
		0105 BUDGET AUTOMATION REQUIREMENTS
```

	CHAPTER 2 MILITARY PERSONNEL APPROPRIATIONS

		0202 ACTIVE MILITARY PERSONNEL APPROPRIATIONS

DoD FMR Vol 02B

DoD FMR Vol 2B - Budget Formulation and Presentation

```
	CHAPTER 4 PROCUREMENT APPROPRIATIONS
```

		0403 PROGRAM AND BUDGET REVIEW SUBMISSION

	CHAPTER 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS

```
		0601 GENERAL
```

		0602 UNIFORM BUDGET AND FISCAL ACCOUNTING CLASSIFICATION

		0603 PROGRAM AND BUDGET REVIEW SUBMISSION

	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 15 OVERSEAS COST REPORT
```

		1503 CONGRESSIONAL JUSTIFICATION/PRESENTATION

```
	CHAPTER 18 INFORMATION TECHNOLOGY
```
```
		1801 GENERAL
```
```
	CHAPTER 19 OTHER SPECIAL ANALYSES
```
```
		1902 COMBATING TERRORISM
```

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
```
```
		1403 ACCOUNT CLOSING PROCEDURES
```

	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
```

		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

```
		0401 GENERAL
```
```
	Chapter 5 ADVANCES AND PREPAYMENTS
```
```
		0501. GENERAL
```
```
		0502. ACCOUNTING POLICY
```
```
		0503. ACCOUNTING FOR ADVANCES
```

	CHAPTER 6 PROPERTY, PLANT, AND EQUIPMENT

```
		0601. GENERAL
```
```
		0602. ACCOUNTING FOR GENERAL PP&E
```
```
		0603. ACCOUNTING FOR STEWARDSHIP PP&E
```

	CHAPTER 8 FINANCIAL CONTROL OF LIABILITIES

		0802 ACCOUNTING POLICY FOR LIABILITIES

```
	Chapter 10
```
```
		1002. ACCOUNTING POLICY FOR ACCRUALS
```
```
		1003. ACCOUNTING 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 13 ENVIRONMENTAL LIABILITIES
```
```
		1301 GENERAL
```

		1302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES

		1303 ACCOUNTING PROCEDURES FOR RECORDING ENVIRONMENTAL LIABILITIES

```
	Chapter 15  EQUITY
```

		1503. RECOGNITION IN FINANCIAL STATEMENTS

	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

		1703. PRESENTATION IN FINANCIAL STATEMENTS

		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

		1803. PRESENTATION IN FINANCIAL STATEMENTS

		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 1 PURPOSE, ORGANIZATION, AND DUTIES

		0103 RANDOM REVIEW OF DISBURSEMENT VOUCHERS

		0104 DISBURSING OFFICER DUTIES AND AUTHORITY

		0105 ACCOUNTABILITY AND RESPONSIBILITY

```
		0106 RESTRICTIVE REQUIREMENTS
```
```
		0107 PUNITIVE PROVISIONS
```

	CHAPTER 2 DISBURSING OFFICES, OFFICERS AND AGENTS

		0204 COMMENCEMENT OF AND RELIEF FROM DISBURSING DUTY

```
		0209 IMPREST FUNDS
```

	CHAPTER 4 CHECK CASHING SERVICE (ACCOMMODATION EXCHANGE)

		0401 EXCHANGE OF CASH FOR NEGOTIABLE INSTRUMENTS

```
		0402 CASHING PERSONAL CHECKS
```

		0403 ACCOUNTABILITY FOR DISHONORED CHECKS

```
		0404 REMOVAL OF DEFICIENCIES
```

	CHAPTER 6 IRREGULARITIES IN DISBURSING OFFICER ACCOUNTS

```
		0601 IRREGULARITIES
```
```
		0602 ACCOUNTING FOR IRREGULARITIES
```
```
		0603 MAJOR PHYSICAL LOSSES OF FUNDS
```
```
		0604 MINOR PHYSICAL LOSSES OF FUNDS
```

		0605 ILLEGAL, INCORRECT, OR IMPROPER  PAYMENT LOSSES

```
		0606 OVERAGES OF PUBLIC FUNDS
```
```
		0610 REQUESTS FOR RELIEF
```
```
	CHAPTER 7 U.S. TREASURY CHECKS
```
```
		0701 GENERAL
```

		0702 PROCUREMENT OF U.S. TREASURY CHECKS

```
		0703 ISSUANCE OF U.S. TREASURY CHECKS
```
```
		0704 CHECK SIGNING MACHINES
```
```
		0705 EXCHANGE-FOR-CASH CHECKS
```

		0706 ACCOUNTING FOR CHECK ISSUE DISCREPANCIES

	CHAPTER 8 CHECK DISTRIBUTION, DISPOSITION, AND CANCELLATION

```
		0801 PROMPT DELIVERY OF CHECKS
```
```
		0802 SPOILED AND VOIDED CHECKS
```
```
		0804 CANCELLATION OF AVAILABLE CHECKS
```
```
		0805 UNAVAILABLE CHECK CANCELLATIONS
```

		0806 U.S. TREASURY CHECKS CANCELED UNDER LIMITED PAYABILITY

```
		0807 HOLDERS-IN-DUE-COURSE
```
```
	CHAPTER 9 CHECK ISSUE REPORTING
```
```
		0901 CHECKING ACCOUNT REPORTING
```
```
		0902 MONTH END CHECK ISSUE SUMMARY
```
```
		0903 CHECK ISSUE ADJUSTMENTS
```

		0904 INTERNAL CONTROL REPORT FOR FMS FORMS 5206

```
	CHAPTER 10 COLLECTIONS
```
```
		1001 TYPES OF COLLECTIONS
```

		1002 ISSUANCE OF RECEIPTS FOR COLLECTIONS

		1003 RECORDING AND CONTROLLING COLLECTIONS

		1004 DOCUMENTING AND PROCESSING OF COLLECTIONS

```
	CHAPTER 11 DISBURSEMENTS
```
```
		1101 INTRODUCTION
```
```
		1102 PROCESSING DISBURSEMENT VOUCHERS
```

		1103 DISBURSEMENTS FROM DEPOSIT FUND AND BUDGET CLEARING ACCOUNTS

```
		1106 LARGE DISBURSEMENTS
```

	CHAPTER 12 FOREIGN DISBURSING OPERATIONS

```
		1201 MONETARY REGULATIONS
```

		1202 FINANCIAL TRANSACTIONS WITH FOREIGN COUNTRIES AND INTERNATIONAL ORGANIZATIONS

```
		1204 CONVERSION REGULATIONS
```

	CHAPTER 13 PROCUREMENT/DISPOSITION OF FOREIGN FUNDS

```
		1301 AUTHORITY FOR PROCUREMENT
```
```
		1302 PROCUREMENT OF FOREIGN FUNDS
```

		1303 DISPOSITION OF FOREIGN CURRENCY AND OTHER NEGOTIABLE INSTRUMENTS

```
		1304 FOREIGN CURRENCY EXCHANGE RATES
```
```
		1305 CONTRIBUTED CURRENCIES
```

	CHAPTER 14 LIMITED DEPOSITARY CHECKING ACCOUNTS

```
		1401 INTRODUCTION
```

		1402 ESTABLISHMENT OF LIMITED DEPOSITARY CHECKING ACCOUNTS

		1403 MAINTAINING A LIMITED DEPOSITARY CHECKING ACCOUNT

		1404 VOIDED AND SPOILED LIMITED DEPOSITARY CHECKS

		1405 TRANSFERRING THE PROCEEDS OF LIMITED DEPOSITARY CHECKS

		1406 CANCELING LIMITED DEPOSITARY CHECKS

		1407 REPLACEMENT OF MISSING, MUTILATED, AND FORGED LIMITED DEPOSITARY CHECKS

		1408 ADJUSTMENT OF CHECK ISSUE DISCREPANCIES

		1409 DOCUMENTATION OF LIMITED DEPOSITARY ACCOUNT TRANSACTIONS

		1410 TRANSFERRING AND CLOSING THE LIMITED DEPOSITARY ACCOUNT

	CHAPTER 15 FOREIGN CURRENCY ACQUIRED WITHOUT PURCHASE

```
		1501 SCOPE AND APPLICABILITY
```
```
		1502 FOREIGN EXCHANGE STANDARDS
```

		1503 ADMINISTRATION OF FOREIGN EXCHANGE

	CHAPTER 16 FOREIGN CURRENCY RECORDS AND REPORTS

```
		1601 SUBSIDIARY RECORDS
```
```
		1602 FOREIGN CURRENCY REPORTS
```

		1603 SF 1219 (STATEMENT OF ACCOUNTABILITY)

	CHAPTER 18 EMERGENCY DISPOSITION OF CURRENCY, COIN, AND NEGOTIABLE INSTRUMENTS

```
		1801 POLICY
```

		1802 PREPARATION FOR EMERGENCY DESTRUCTION OF CURRENCY

	CHAPTER 19 DISBURSING OFFICER ACCOUNTABILITY REPORTS

		1901 DISBURSING OFFICER (DO) ACCOUNTABILITY

```
		1902 PREPARATION OF DD FORM 2657
```
```
		1903 PREPARATION OF DD FORM 2665
```
```
		1904 PREPARATION OF DD FORM 1081
```
```
		1905 PREPARATION OF SF 1219
```

	CHAPTER 20 ASSEMBLY AND TRANSMITTAL OF FINANCIAL REPORTS

```
		2003 SUBMISSION TO DFAS-DENVER
```

		2005 SUBMISSION OF FINANCIAL REPORTS TO THE DFAS-CLEVELAND

```
	CHAPTER 21 DISBURSING OFFICE RECORDS
```

		2101 Retention of Disbursing Office Records

		2102. Transfer and Disposition of Retained Disbursing Office Records

	CHAPTER 22 SETTLEMENT OF DISBURSING OFFICER ACCOUNTS

```
		2201 OVERVIEW
```

		2203 RESPONSIBILITY OF RELIEVED OFFICE

```
		2204 SETTLEMENT OFFICER PROCEDURES
```

		2205 SETTLEMENT PROCEDURES FOR NAVAL VESSELS

```
	CHAPTER 23 UNITED STATES SAVINGS BONDS
```
```
		2304 REGISTRATION
```

		2305 PROCESS FOR PURCHASING BONDS THROUGH THE VOLUNTARY PAYROLL SAVINGS PLAN

```
		2306 APPROVED AUTHORIZATION METHODS
```

		2309 PROBLEMS AFTER THE SAVINGS BOND IS MAILED

```
		2310 REDEEMING SAVINGS BONDS
```
```
		2311 SAFEKEEPING SAVINGS BONDS
```
```
	CHAPTER 24 ELECTRONIC COMMERCE
```
```
		2402 ELECTRONIC FUNDS TRANSFER
```
```
		2403 VENDOR EXPRESS
```

		2404 GOVERNMENT PURCHASE CARDS   The official government purchase card is issued under a General Services Administration (GSA) firm fixed price requirements contract.

```
		2405 PLASTIC CARD COLLECTIONS
```
```
		2406 LOCKBOX COLLECTIONS
```

		2407 ON-LINE PAYMENT AND COLLECTION (OPAC) SYSTEM

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

```
		2503 ADVANCE DECISIONS
```

		2504 FALSE, FICTITIOUS, OR FRAUDULENT CLAIMS

```
		2505 CLAIMS AGAINST THE GOVERNMENT
```

	CHAPTER 26 AUTOMATED TELLER MACHINE (ATM) SYSTEM

```
		2602 THE ATM
```

		2603 ATM ACCOUNTABLE OFFICER RESPONSIBILITIES

```
		2605 ATM FUNDS ACCOUNTABILITY
```
```
		2606 ATM ACCOUNTS
```
```
		2607 ATM TRANSACTIONS
```
```
		2608 BALANCING THE ATM
```

		2609 ATM REQUIRED MANAGEMENT AND CONTROL REPORTS

		2610 MANUAL MAINTENANCE OF ATM ACCOUNTS.

		2611 CASH VERIFICATION REQUIREMENTS FOR THE ATM.

	CHAPTER 27 SAFEKEEPING OF FUNDS AND VALUABLES (FOR PERSONNEL AND MORALE AND WELFARE ACTIVITIES)

		2701 AUTHORITY FOR SAFEKEEPING DEPOSITS

		2702 SAFEKEEPING OF NONAPPROPRIATED FUNDS FOR MORALE AND WELFARE SUPPORT ACTIVITIES

		2703 SAFEKEEPING OF PERSONAL FUNDS AND VALUABLES OF MILITARY MEMBERS AND DOD CIVILIAN EMPLOYEES

		2704 BALANCING AND VERIFICATION OF SAFEKEEPING DEPOSITS

	CHAPTER 28 GENERAL PROVISIONS ON INDIVIDUAL INDEBTEDNESS

```
		2801 APPLICABILITY
```

		2803 OVERVIEW OF THE DEBT RECOVERY AND DISPOSITION PROCESS

		2804 DEBT RECOVERY AND COLLECTION TOOLS FOR DELINQUENT DEBTS

		2805 DEBT COLLECTION PROCESSING REQUIREMENTS

	CHAPTER 29 COLLECTION OF INDIVIDUAL OUT-OF-SERVICE DEBTS

```
		2901 APPLICABILITY
```
```
	CHAPTER 30 DEBT COLLECTION BY OFFSET
```
```
		3002 STATUTORY AUTHORITY
```

		3003. COLLECTION BY ADMINISTRATIVE OFFSET

	CHAPTER 31 DEBT COMPROMISE, SUSPENSION, TERMINATION, REMISSION AND WAIVER

```
		3102 DEBT COMPROMISE
```

		3103 SUSPENDING AND TERMINATING COLLECTION ACTIVITY

```
		3104 DEBT WRITE-OFF AND DISCHARGE
```

	CHAPTER 32 DEBT REFERRALS OUTSIDE THE DEPARTMENT OF DEFENSE

		3202 DEBT REFERRALS TO THE DEPARTMENT OF JUSTICE

		3203 DEBT REFERRALS TO PRIVATE COLLECTION AGENCIES

```
		3205 TREASURY OFFSET PROGRAM (TOP)
```

		3206 REFUNDING PREVIOUSLY COLLECTED DEBTS AND LATE PAYMENT CHARGES

	CHAPTER 33 DEPARTMENTAL ACCOUNTABLE OFFICIALS, CERTIFYING OFFICERS AND REVIEW OFFICIALS

```
		3302 POLICY
```
```
		3303 RESPONSIBILITIES
```
```
		3306 CERTIFICATION
```
```
		3307 PECUNIARY LIABILITY
```
```
		3308 GLOSSARY OF TERMS
```

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

```
		3404 GENERAL POLICY PROVISIONS
```
```
		3405 PROCEDURES - DOMESTIC BANKS
```
```
		3406 PROCEDURES - OVERSEAS BANKS
```

		3407 PROCEDURES - DOMESTIC CREDIT UNIONS

		3408 PROCEDURES - OVERSEAS CREDIT UNIONS

DoD FMR Vol 06A

DOD FMR Vol 06A - Reporting Policy and Procedures

```
	CHAPTER 1 GENERAL REPORTING
```
```
		0101 GENERAL
```
```
		0102 STANDARDS
```
```
	Chapter 3 ACCOUNTABILITY FOR CASH
```

		0302. STATEMENT OF ACCOUNTABILITY(SF 1219)

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

	Chapter 4 APPROPRIATION AND FUND STATUS REPORTS

		0402. YEAR-END CLOSING STATEMENT(FMS FORM 2108)

		0405. SUPPLEMENTAL:  TOTAL REIMBURSEMENTS(Formerly Column D of "Report on Reimbursements"(Accounting Report(Acct Rpt)(M) 725)

```
	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

	CHAPTER 15 DEFENSE WORKING CAPITAL FUND ACCOUNTING REPORT [ACCOUNTING REPORT (M) 1307]

DoD FMR Vol 06B

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

```
	CHAPTER 1 INTRODUCTION AND SUMMARY
```
```
		0101 General
```
```
		0105 REQUIRED REPORTING DATES
```

		0106 Department of Defense Reporting Entities

		0107 CONTENT OF ANNUAL AUDITED FINANCIAL STATEMENTS AND QUARTERLY UNAUDITED FINANCIAL STATEMENTS

	CHAPTER 2 GENERAL INSTRUCTIONS FOR THE FINANCIAL STATEMENTS

		0201 RESPONSIBILITY FOR PREPARING FINANCIAL STATEMENTS

		0202 Reporting Schedules and Quality Control Reviews

		0203 Management Representation Letters

```
		0204 LEGAL REPRESENTATION LETTERS
```
```
		0205 General preparation instructions
```

	CHAPTER 3 AGENCY HEAD MESSAGE, MANAGEMENT'S DISCUSSION AND ANALYSIS AND OTHER ACCOMPANYING INFORMATION

```
		0301 AGENCY HEAD (SECRETARY) MESSAGE
```
```
		0303 OTHER ACCOMPANYING INFORMATION
```
```
	CHAPTER 4 BALANCE SHEET
```
```
		0401    FORMATS FOR THE BALANCE SHEET
```

		0402 INSTRUCTIONS FOR THE PREPARATION OF THE BALANCE SHEET

```
	CHAPTER 5 STATEMENT OF NET COST
```

		0501  FORMAT FOR THE STATEMENT OF NET COST

		0502 INSTRUCTIONS FOR THE PREPARATION OF THE STATEMENT OF NET COST

	CHAPTER 6 STATEMENT OF CHANGES IN NET POSITION

		0601  FORMAT FOR THE STATEMENT OF CHANGES IN NET POSITION

		0602 INSTRUCTIONS FOR THE PREPARATION OF THE STATEMENT OF CHANGES IN NET POSITION

	CHAPTER 7 STATEMENT OF BUDGETARY RESOURCES

		0701 FORMAT FOR THE STATEMENT OF BUDGETARY RESOURCES

		0702 INSTRUCTIONS FOR THE PREPARATION OF THE STATEMENT OF BUDGETARY RESOURCES

```
	CHAPTER 8 STATEMENT OF FINANCING
```

		0801  FORMAT FOR THE STATEMENT OF FINANCING

		0802  INSTRUCTIONS FOR THE PREPARATION OF THE STATEMENT OF FINANCING

	CHAPTER 9 STATEMENT OF CUSTODIAL ACTIVITY

		0901  FORMAT FOR THE STATEMENT OF CUSTODIAL ACTIVITY

		0902  INSTRUCTIONS FOR THE PREPARATION OF THE STATEMENT OF CUSTODIAL ACTIVITY

	CHAPTER 10 NOTES TO THE FINANCIAL STATEMENTS

		1003 NOTE 1. SIGNIFICANT ACCOUNTING POLICIES

```
		1004 NOTE 2. Nonentity ASSETS
```

		1005 NOTE 3. FUND BALANCE WITH TREASURY

		1006 NOTE 4. INVESTMENTS AND RELATED INTEREST

```
		1007 NOTE 5. ACCOUNTS RECEIVABLE
```
```
		1008 NOTE 6. OTHER ASSETS
```

		1009 NOTE 7. CASH AND OTHER MONETARY ASSETS

		1010 NOTE 8. DIRECT LOAN AND/OR LOAN GUARANTEES

		1011 NOTE 9. INVENTORY AND RELATED PROPERTY, NET

		1012 NOTE 10. GENERAL PROPERTY, PLANT, AND EQUIPMENT, NET

		1013 NOTE 11. LIABILITIES NOT COVERED BY BUDGETARY RESOURCES

```
		1014  NOTE 12 ACCOUNTS PAYABLE
```
```
		1015 NOTE 13. DEBT
```

		1016 NOTE 14. ENVIRONMENTAL LIABILITIES AND DISPOSAL LIABILITIES

```
		1017  NOTE 15 OTHER LIABILITIES
```

		1019  NOTE 17 MILITARY RETIREMENT BENEFITS AND OTHER EMPLOYMENT RELATED ACTUARIAL LIABILITIES

		1021 NOTE 19. DISCLOSURES RELATED TO THE STATEMENT OF NET COST (SoNC)

```
		1025 NOTE 23. EARMARKED FUNDS
```

	Chapter 11 Required Supplementary Stewardship Information Reporting

```
		1103 HERITAGE ASSETS
```
```
		1104 STEWARDSHIP LAND
```

		1105 INVESTMENT IN NONFEDERAL PHYSICAL PROPERTY

		1106  RESEARCH, DEVELOPMENT, TESTING & EVALUATION (RDT&E)

	CHAPTER 12 REQUIRED SUPPLEMENTARY INFORMATION

		1201 DISAGGREGATED STATEMENT OF BUDGETARY RESOURCES

```
		1202.  DEFERRED MAINTENANCE
```
```
		1203 SEGMENT INFORMATION
```
```
		1204 .  INTRAGOVERNMENTAL AMOUNTS
```

	CHAPTER 13 ADJUSTMENTS, ELIMINATIONS, AND OTHER SPECIAL INTRAGOVERNMENTAL RECONCILIATION PROCEDURES

```
		1302 BACKGROUND
```

		1303 LEVELS OF INTRAGOVNERMENTAL TRADING PARTNERS

		1304 AGGREGATION AND EXCHANGE OF INTRA-DOD TRADING PARTNER DATA ON THE SALE OF GOODS AND SERVICES

		1306 RECORDING BUYER SIDE DEPARTMENTAL LEVEL INTRA-DOD TRANSACTION BALANCE ADJUSTMENTS

		1307 INTRAGOVERNMENTAL FIDUCIARY TRANSACTIONS

```
		1308 TRANSFERS-IN AND TRANSFERS-OUT
```
```
		1309 PRIOR PERIOD ADJUSTMENTS
```

		1311 RECONCILIATION WITH LEVEL 1 TRADING PARTNERS

```
		1313 TRADING PARTNER CODES
```

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 3 SPECIAL PAYS - OFFICERS ONLY
```

		0301 SPECIAL PAYS FOR NUCLEAR QUALIFIED OFFICERS

		0302 SPECIAL PAY FOR OFFICERS SERVING IN POSITIONS OF UNUSUAL RESPONSIBILITY AND OF A CRITICAL NATURE

	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

	CHAPTER 10 SPECIAL PAY - DUTY SUBJECT TO HOSTILE FIRE OR IMMINENT DANGER

```
		1001 ENTITLEMENT PROVISIONS
```

	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 20 AVIATOR RETENTION BONUS
```
```
		2004 TIME OF PAYMENT
```
```
		2005 RECOUPMENT
```
```
	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 32 ADVANCE, LOCAL, PARTIAL AND EMERGENCY PARTIAL PAY

```
		3201 ADVANCE PAYMENTS
```

	Chapter 33 PAYMENTS ON BEHALF OF MENTALLY INCOMPETENT MEMBERS

```
		3302. PAYMENT
```

		3305. RESTRICTION AGAINST ACCEPTANCE OF FEES

	Chapter 34 PAY ENTITLEMENT OF MEMBERS MISSING, MISSING IN ACTION, INTERNED, ETC., AND PAYMENTS TO DEPENDENTS

		3405 TAX WITHHOLDING FOR MEMBERS IN MISSING STATUS

		3406 REVIEW OF CASE AFTER 12 MONTHS AND FINDING OF DEATH

```
		3407 CONCLUSIVENESS OF SETTLEMENTS
```
```
		3410 ACCRUED LEAVE
```
```
		3411 REFERENCES
```
```
	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 36 PAYMENTS ON BEHALF OF DECEASED MEMBERS

```
		3601 DEATH GRATUITY
```

		3602 SETTLING DECEASED MEMBERS' ACCOUNTS

	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 44 WITHHOLDING OF INCOME TAX
```
```
		4401 WITHHOLDING FROM CURRENT PAY
```

		4402 COLLECTION OF DELINQUENT FEDERAL TAXES BY LEVY

		4403 INSTALLMENT COLLECTION OF DELINQUENT TAXES

	CHAPTER 45 FEDERAL INSURANCE CONTRIBUTION ACT (FICA)

```
		4502 REQUIREMENTS
```

	Chapter 46 DEDUCTIONS FOR THE ARMED FORCES RETIREMENT HOMES

```
		4602 GENERAL
```

	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 49 NON-JUDICIAL PUNISHMENT
```
```
		4906 EFFECTIVE DATES
```

		4907 DISPOSITION OF FORFEITURES COLLECTED BY NON-JUDICIAL PUNISHMENT

	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 58 PAY AND ALLOWANCES FOR INACTIVE DUTY TRAINING

```
		5801 GENERAL PROVISIONS
```
```
		5802 INCENTIVE PAY
```
```
		5804 ALLOWANCES
```
```
		5805 MISCELLANEOUS PAYMENTS
```
```
		5806 DEDUCTIONS AND COLLECTIONS
```

		5807 SERVICEMEMBERS' GROUP LIFE INSURANCE (SGLI) PROGRAM FOR RESERVE COMPONENT

	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 61 BONUS PROGRAM FOR THE INDIVIDUAL READY RESERVE AND INACTIVE NATIONAL GUARD

```
		6103 AMOUNTS PAYABLE
```
```
		6105 TERMINATION OF BONUS ENTITLEMENT
```
```
		6106 RECOUPMENT OF PAYMENTS
```
```
	Chapter 62 HEALTH PROFESSIONAL STIPEND
```

		6201. PRIOR STIPEND PROGRAM REPEALED WITH EXCEPTION

```
		6202. CURRENT STIPEND PROGRAM
```

	Chapter 63 NURSE OFFICER CANDIDATE PROGRAM AUTHORIZING ACCESSION AND CONTINUATION BONUS

```
		6302 BASIC CONDITIONS OF ENTITLEMENT
```
```
		6304 AMOUNTS PAYABLE
```
```
		6305 RECOUPMENT
```
```
		6306 TAX WITHHOLDING
```

	Chapter 64 HEALTH CARE OFFICERS ON ACTIVE DUTY IN SUPPORT OF THE PERSIAN GULF CONFLICT

```
		6404 LIMITATIONS AND RECOUPMENT
```

		6405 BOARD CERTIFICATION WAIVER (MEDICAL AND DENTAL OFFICERS)

```
		6406 SPECIAL PROVISIONS
```
```
	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
```
```
		0106 NON-CITIZENS
```
```
		0107 HEROISM PAY
```
```
		0108 PAYMENT
```

	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
```

		0303 TOWER AMENDMENT. (Reference (fg))

```
		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
```
```
		1503 MENTALLY INCOMPETENT RETIREE
```
```
		1504 MAILING OF RETIRED PAY CHECKS
```

	Chapter 16 PHYSICAL OR MENTAL INCAPACITATION

```
		1604 APPOINTMENT OF TRUSTEE
```

		1606 COMFORT ITEMS WHILE IN THE HOSPITAL

```
	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

```
		1906 RESTRICTIONS
```

		1907 RIGHT TO ALLOTMENTS IN CASE OF DEATH

```
	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 26 STATE TAXES
```
```
		2602 WITHHOLDING
```
```
		2603 PAYMENTS AND REPORTS
```
```
	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

```
		2905 APPLICATION BY FORMER SPOUSE
```
```
		2908 LIMITATIONS
```
```
		2911 PAYMENTS
```
```
	CHAPTER 30 DEATH OF RETIREE
```
```
		3001 ARREARS OF PAY
```
```
		3002 DEATH GRATUITY
```
```
		3003 TAXABLE INCOME
```

	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

```
		3801 CAUSES OF OVERPAYMENTS
```
```
		3802. RECOVERY OF OVERPAYMENTS.
```
```
		3803 METHOD OF RECOVERY
```
```
		3804 WAIVER OF INDEBTEDNESS
```

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

```
		3901. TERMINATIONS
```

	Chapter 40 RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN - CERTIFICATES OF ELIGIBILITY AND REPORT OF EXISTENCE

		4001 ANNUAL CERTIFICATE OF ELIGIBILITY

```
		4002 REPORT OF EXISTENCE (ROE)
```

	Chapter 41 RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN - TAXABILITY OF ANNUITIES

```
		4101 FEDERAL INCOME TAX
```

		4102 FEDERAL INCOME TAX WITHHOLDING (FITW)

```
		4103 INCOME EXCLUSION
```

	CHAPTER 43 SURVIVOR BENEFIT PLAN- ELECTIONS AND ELECTION CHANGES

```
		4308 DISCONTINUANCE OF PARTICIPATION
```

	Chapter 45 SURVIVOR BENEFIT PLAN - PREMIUMS

```
		4503 COMPUTATION OF PREMIUM
```

		4505 SUSPENSION, CHANGE, AND TERMINATION OF PREMIUM

```
		4506 PAYMENT OF PREMIUM
```
```
		4507 DELINQUENT SBP PREMIUMS
```

		4508 PAID UP SBP PREMIUMS AFTER 30 YEARS AND AGE 70

```
		4509 TAXABILITY OF PREMIUMS
```
```
		4510 INCOME EXCLUSION
```

	Chapter 46 SURVIVOR BENEFIT PLAN - ANNUITY AMOUNT AND OFFSETS

```
		4601 ANNUITY AMOUNT
```
```
		4602 OFFSETS TO THE ANNUITY
```

	Chapter 47 SURVIVOR BENEFIT PLAN - ANNUITY PAYMENTS

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

	Chapter 48 SURVIVOR BENEFIT PLAN (SBP) - ANNUITY TERMINATIONS, REINSTATEMENTS AND SUSPENSIONS

```
		4801 TERMINATIONS
```
```
		4802 REINSTATEMENT OF ANNUITY
```

	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 53 SURVIVOR BENEFIT PLAN (SBP) - TAXABILITY OF ANNUITIES

		5302 FEDERAL INCOME TAX WITHHOLDING (FITW)

```
		5303 INCOME EXCLUSION
```
```
		5307 FURTHER TAX INFORMATION
```

	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 1 INTRODUCTION AND OVERALL REQUIREMENTS

```
		0102 OVERALL REQUIREMENTS
```

		0103 ELECTRONIC FUNDS TRANSFER (EFT) FOR FEDERAL CIVILIAN SALARY PAYMENTS

		0104 ESTABLISHMENT AND CONTROL OF EMPLOYEES' PAY RECORDS

		0105 CIVILIAN PAYROLL OFFICE DISESTABLISHMENT 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 4 DEDUCTIONS
```
```
		0403 RETIREMENT
```
```
		0405 FEDERAL INCOME TAX WITHHOLDING
```
```
		0406 STATE INCOME TAX WITHHOLDING
```

		0407 CITY AND LOCAL INCOME AND EMPLOYMENT TAX WITHHOLDING

		0408 FEDERAL EMPLOYEES HEALTH BENEFITS (FEHB)

		0409 FEDERAL EMPLOYEES GROUP LIFE INSURANCE

```
		0412 GARNISHMENTS
```
```
		0413 BANKRUPTCY
```
```
		0414 ALLOTMENTS
```

		0418 TAX LEVY FOR UNPAID FEDERAL INCOME TAX

```
	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

		0310 REPORTS PROVIDED BY CARD CONTRACTOR

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

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

	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
```
```
		0706. PROMPT PAYMENT REPORTING
```

	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
```
```
		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 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

		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
```
```
		0103. ACCOUNTING STANDARDS
```
```
		0105. GENERAL LEDGER ACCOUNTS
```

	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
```
```
		1406. REPORTING
```
```
	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
```
```
		0304. ACCOUNTING FOR CONTRIBUTIONS
```
```
		0305. REPORTING 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
```
```
		0603. RESPONSIBILITIES
```

	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

```
		1304. REPORTING RESPONSIBILITIES
```

		1305. ADMINISTRATION OF BASE CLOSURE FUNDS

```
		AIR FORCE ANNEX
```

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

```
		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
```
```
		2003 RESPONSIBILITIES
```

	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
```
```
		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
```
```
		2407 REPORTING REQUIREMENTS
```

	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

```
		2608. REPORTING REQUIREMENTS
```

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
```
```
		0701 GENERAL
```
```
		0702 REPORTING TO THE IRS.
```
```
	CHAPTER 8 PAYROLL
```
```
		0803 IRS REQUIREMENTS.
```
```
		0805 DoD EMPLOYEE BENEFIT PORTABILITY
```
```
	CHAPTER 9 INTERNAL CONTROLS
```
```
		0902 REQUIREMENTS
```
```
		0903 INTERNAL CONTROL STANDARDS
```
```
	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

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

DFARS

Defense Federal Acquisition Regulations Supplement (DFARS)

	Appendix I POLICY AND PROCEDURES FOR THE DOD PILOT MENTOR-PROTEGE PROGRAM

Perform Internal Review of Model Results
- BEP: FV
- Description
  - This process involves an internal review of the results of the populated cost performance model by the cost and revenue performance manager.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```

Perform Managerial Accounting

BEP: FV
Description
- The ability to accumulate, classify, measure, analyze, interpret and report cost and other financial information useful to internal and external decision makers reviewing the execution of an organization, program or project resources to ensure they are effectively being used to meet objectives.

Linked constraints

Public Law 106-531

Public Law 106-531 - Reports Consolidation Act of 2000

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

	SEC. 4. AMENDMENTS RELATING TO AUDITED FINANCIAL STATEMENTS.

	SEC.5. AMENDMENTS RELATING TO PROGRAM PERFORMANCE REPORTS.

USC Title 33

USC Title 33 - Navigation and Navigable Waters

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

			Sec. 2283. Fish and wildlife mitigation

			Sec. 2320. Protection of recreational and commercial uses

			Sec 2324. Reduced pricing for certain water supply storage

			Sec. 2326. Beneficial uses of dredged material

			Sec. 2332. Flood mitigation and riverine restoration program

			Sec. 2333. Irrigation diversion protection and fisheries enhancement assistance

			Sec. 2335. Coastal aquatic habitat management

			Sec. 2336. Abandoned and inactive noncoal mine restoration

```
	CHAPTER 40-OIL POLLUTION
```

		SUBCHAPTER I-OIL POLLUTION LIABILITY AND COMPENSATION

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

SFFAS 4

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

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

			Need for Consistent Cost Accounting on a Regular Basis

```
			Basic Cost Accounting Processes
```

			Complexity of Cost Accounting Processes

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

			Costs of Public Assistance and Social Insurance Programs

			Costs related to Property, Plant and Equipment

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

			Accounting and Implementation Guidance

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

	Assigning costs on a cause-and-effect basis

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

SFFAS 9

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

SFFAS 18

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

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

			SUBSIDY REESTIMATES - AN AMENDMENT TO SFFAS No. 2

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

SFFAS 29

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

SFFAS 30

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

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

SFFAC 1

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

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

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

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

	APPENDIX C: SELECTED FEDERAL REPORTS PREPARED ON A RECURRING BASIS

SFFAC 2

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

SFFAC 3

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

SFFAC 4

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

FFAA Tech Release 2

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

	Section 1 Determining "Probable" Environmental Liabilities

	Section 2 Determining "Reasonably Estimable" Environmental Liabilities

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

OMB Circular A-11

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

	PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES

		SECTION 95-BUDGET APPENDIX AND PRINT MATERIALS

```
	PART 5 FEDERAL CREDIT
```

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.

OMB Circular A-127

OMB Circular A-127 - Financial Management Systems

	7. Financial Management System Requirements.

OMB Circular A-136

OMB Circular A-136 - Financial Reporting Requirements, Revised

	II PERFORMANCE AND ACCOUNTABILITY REPORT

```
		II.1 General
```

		II.3 Performance Section - PAR Section 2

		II.4 Financial Section - PAR Section 3

OMB Memo 04-04

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

OMB Memo 06-19

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

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

OFFM-NO-0106

Core Financial System Requirements OFFM-NO-0106

```
	Introduction
```
```
	Budgetary Resource Management Function
```
```
		Budget Planning Process
```
```
		Budget Preparation Process
```
```
		Funds Status Process
```
```
	Cost Management Function
```
```
		Cost Setup and Accumulation Process
```
```
		Cost Distribution Process
```
```
		Cost Reporting Process
```
```
	Technical System Requirements
```
```
		Internet Access
```
```
		Ad Hoc Query
```

DoDD 8500.01E

DoDD 8500.01E Information Assurance (IA)

DoDI 8500.2

DoD Instruction 8500.2 - Information Assurance (IA) Implementation

DoDI 8510.01

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

DoD 6010.13-M

DoD 6010.13-M MEDICAL EXPENSE AND PERFORMANCE REPORTING SYSTEM FOR FIXED MILITARY MEDICAL AND DENTAL TREATMENT FACILITIES MANUAL

```
	C1. CHAPTER 1 GENERAL INFORMATION
```
```
		C1.1. INTRODUCTION
```

		C1.2. ORGANIZATION OF THE MEPRS MANUAL

	C2. CHAPTER 2 CHART OF FUNCTIONAL COST CODE (FCC) ACCOUNTS

```
		C2.1. INPATIENT CARE: A
```
```
		C2.2. AMBULATORY CARE: B
```
```
		C2.3. DENTAL CARE: C
```
```
		C2.4. ANCILLARY SERVICES: D
```
```
		C2.5. SUPPORT SERVICES: E
```
```
		C2.6. SPECIAL PROGRAMS: F
```
```
		C2.7. READINESS: G
```

	C3. CHAPTER 3 MEPRS GUIDELINES AND REPORTING REQUIREMENTS

```
		C3.1. PURPOSE
```
```
		C3.2. EXPENSE ALLOCATION METHODOLOGY
```
```
	C4. CHAPTER 4 ISSUE RESOLUTION PROCESS
```

		C4.3. RESPONSIBILITIES FOR IDENTIFICATION AND RESOLUTION OF ISSUES

		C4.5. ISSUE RESOLUTION PROCESS:  GENERAL

DoD FMR Vol 02A

DOD FMR Vol 02A - Budget Formulation and Presentation

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

DoD FMR Vol 02B

DoD FMR Vol 2B - Budget Formulation and Presentation

	CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS

```
		0901 GENERAL
```

DoD FMR Vol 04

DOD FMR Vol 04 - Accounting Policy and Procedures

	CHAPTER 6 PROPERTY, PLANT, AND EQUIPMENT

```
		0601. GENERAL
```
```
		0602. ACCOUNTING FOR GENERAL PP&E
```
```
	CHAPTER 13 ENVIRONMENTAL LIABILITIES
```

		1302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES

		1303 ACCOUNTING PROCEDURES FOR RECORDING ENVIRONMENTAL LIABILITIES

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 2 GENERAL INSTRUCTIONS FOR THE FINANCIAL STATEMENTS

```
		0205 General preparation instructions
```
```
	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 1 INTRODUCTION AND OVERALL REQUIREMENTS

```
		0102 OVERALL REQUIREMENTS
```
```
	CHAPTER 2 TIME AND ATTENDANCE
```
```
		0208. LABOR DISTRIBUTION
```
```
	CHAPTER 9 RECORDS, FILES AND REPORTS
```
```
		0902. REPORTS
```

DoD FMR Vol 11B

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

	Chapter 13 COST ACCOUNTING REQUIREMENTS FOR DEPOT MAINTENANCE

		1302. ESTABLISHING THE COST ACCOUNTING MODULE

DoD FMR Vol 12

DOD FMR Vol 12 - Special Accounts Funds and Programs

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

	CHAPTER 5  GRANTS AND COOPERATIVE AGREEMENTS

		0504. FINANCIAL MANAGEMENT FOR GRANTS AND COOPERATIVE AGREEMENTS

	CHAPTER 6  DEFENSE EMERGENCY RESPONSE FUND

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

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

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

	CHAPTER 13  FISCAL POLICY FOR BASE CLOSURE AND REALIGNMENT

		1305. ADMINISTRATION OF BASE CLOSURE FUNDS

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

		1902. REIMBURSABLE MEAL AND MEAL SERVICE (OPERATING) CHARGES

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

		2304 ESTIMATING PROCEDURES FOR CONTINGENCY OPERATIONS

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

		2312 NONCOMBATANT EVACUATION OPERATIONS (NEO)

DoD FMR Vol 14

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

DoD FMR Vol 15

DOD FMR Vol 15 - Security Assistance Policy and Procedures

```
	Chapter 2 FINANCE
```

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

```
	Chapter 3 ACCOUNTING
```

		0302 FMS TRUST FUND ACCOUNTING REQUIREMENTS

		0304 ACTUAL ADMINISTRATIVE EXPENSE ACCOUNTING REQUIREMENTS

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

		0703.  CASH SALES OF DEFENSE ARTICLES ISSUED FROM STOCK

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

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

		0707. COOPERATIVE LOGISTICS SUPPLY SUPPORT ARRANGEMENTS

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

		0709. COSTS ALLOCABLE FOR JOINTLY USED FACILITIES

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

		0711. INSTRUCTIONS FOR COMPUTING FMS TRAINING COST

		0712.  INCREMENTAL COSTING OF TRAINING

		0713.  OTHER CASH SALES AND LEASING OF DEFENSE ARTICLES

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

		0717. SPECIAL DEFENSE ACQUISITION FUND (SDAF)

```
		0718. CASE MANAGEMENT LINE
```

		0720 PERIODIC REVIEW AND UPDATING OF RATES

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

		0805. TRANSPORTATION COST LOOK-UP TABLE

		0806. BILLING ACTUAL COST FOR CHARGES APPLIED BY SAAC

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

Perform Planning, Programming, Budgeting, Funds Distribution and Control

BEP: FV
Description
- The ability to develop, review, evaluate, and support financial forecasts, plans, programs and budgets and to integrate them with appropriate performance indicators to achieve effective business operations and program goals. This capability also includes the ability to control and distribute funds based on appropriation and authorization laws.

Linked constraints

Public Law 097-255

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

Public Law 101-576

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

Public Law 103-356

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

	SEC. 101. LIMITATION ON CERTAIN ANNUAL PAY ADJUSTMENTS.

	SEC. 201. SES ANNUAL LEAVE ACCUMULATION.

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

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

	SEC. 403. FRANCHISE FUND PILOT PROGRAMS.

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

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

Public Law 103-62

Public Law 103-62 - Government Performance and Results Act of 1993 Aug. 3, 1993

```
	SECTION 3. STRATEGIC PLANNING.
```

	SECTION 4. ANNUAL PERFORMANCE PLANS AND REPORTS.

	SECTION 5. MANAGERIAL ACCOUNTABILITY AND FLEXIBILITY.

	SECTION 11. TECHNICAL AND CONFORMING AMENDMENTS.

Public Law 107-296

Public Law 107-296 - Homeland Security Act of 2002 dated 11/19/2002

	Title II - Information Analysis and Infrastructure Protection

		Subtitle A - Directorate for Information Analysis and Infrastructure Protection; Access to Information

			SEC. 201. Directorate for Information Analysis and Infrastructure Protection

Public Law 107-347

Public Law 107-347 - E-Government Act of 2002

```
	TITLE-III--INFORMATION SECURITY
```
```
		SEC. 301. INFORMATION SECURITY
```

USC Title 5

USC Title 5 - Government Organization and Employees

```
	PART I - THE AGENCIES GENERALLY
```
```
		CHAPTER 3 - POWERS
```

USC Title 10

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

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

		PART I - ORGANIZATION AND GENERAL MILITARY POWERS

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

			CHAPTER 4-OFFICE OF THE SECRETARY OF DEFENSE

		PART IV - SERVICE, SUPPLY, AND PROCUREMENT

			CHAPTER 160-ENVIRONMENTAL RESTORATION

			CHAPTER 165 - ACCOUNTABILITY AND RESPONSIBILITY

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

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

USC Title 22

USC Title 22 - Foreign Relations and Intercourse

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

USC Title 31

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

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

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

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

			SUBCHAPTER III--LIMITATIONS, EXCEPTIONS, AND PENALTIES

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

			SUBCHAPTER III--TRANSFERS AND REIMBURSEMENTS

```
			SUBCHAPTER IV--CLOSING ACCOUNTS
```
```
	SUBTITLE III-FINANCIAL MANAGEMENT
```
```
		CHAPTER 35--ACCOUNTING AND COLLECTION
```
```
			SUBCHAPTER I--GENERAL
```
```
		CHAPTER 37--CLAIMS
```
```
			SUBCHAPTER I--GENERAL
```

USC Title 32

```
USC Title 32 - National Guard
```
```
	CHAPTER 1 - ORGANIZATION
```
```
	CHAPTER 5 - TRAINING
```

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

USC Title 37

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

```
	CHAPTER 19 - ADMINISTRATION
```

		Sec. 1009. Adjustments of monthly basic pay

USC Title 40

USC Title 40 - Public Buildings, Property, and Works

	CHAPTER 1 - PUBLIC BUILDINGS, GROUNDS, PARKS, AND WHARVES IN DISTRICT OF COLUMBIA

		Section 71i. Authorization of appropriations to carry out Secs 71 to 71i

		Section 72. Acquisition of land by Commission

		Section 72a. Acquisition of land by Commission subject to limited rights reserved to grantor; acquisition of limited permanent rights in land adjoining park property

		Sec. 72b. Lease of lands acquired for park, parkway, or playground purposes

		Sec. 73. Authorization of appropriations for expenses, and acquisition of lands by Commission; assignment of playground areas; control of lands outside District

		Sec. 74. Annual reports of Commission to Congress; estimates for Office of Management and Budget

		Sec. 106. Authorization of appropriations

		Sec. 130a. Authorization of appropriations

	CHAPTER 2 - CAPITOL BUILDING AND GROUNDS

		Sec. 166a-1. Appropriations under control of Architect of Capitol; availability for expenses of advertising

		Sec. 166e. Funds out of Contingent Expenses, Architect of Capitol

		Sec. 166f. Funds out of Capitol Buildings, Architect of Capitol

		Sec. 166h. Transfer of funds by Architect of Capitol; approval

		Sec. 170. Purchase of furniture or carpets for House or Senate

		Sec. 188b-4. Authorization of appropriations

		Sec. 207c. Establishment of United States Capitol Police Memorial Fund

```
		Sec. 207c-2. Tax treatment of Fund
```

	CHAPTER 3 - PUBLIC BUILDINGS AND WORKS GENERALLY,

		Sec. 279. Appropriations for buildings available for use in temporary rented quarters

		Sec. 293. Working capital fund for blueprinting, photostating, and duplicating services in General Services Administration; reimbursement

		Sec. 296. Transfer of administrative expenses into special account

```
	CHAPTER 4 - THE PUBLIC PROPERTY
```

		Sec. 304j. Appropriation available for maintenance, etc., of abandoned and forfeited property, payment of liens and other charges

	CHAPTER 5 - HOURS OF LABOR AND SAFETY ON PUBLIC WORKS WORKS

		Sec. 328. Forty hour week; overtime compensation; contractual conditions; liability of employers for violation; withholding funds to satisfy liabilities of employers

		Sec. 329. Contracts subject to this subchapter; workers covered; exceptions

		Sec. 330. Report of violations and withholding of funds for unpaid wages and liquidated damages

		Sec. 334. Contractor certification or contract clause in acquisition of commercial items

	CHAPTER 7 - ACQUISITION OF LAND IN DISTRICT OF COLUMBIA FOR USE OF UNITED STATES BY CONDEMNATION PROCEEDINGS

	CHAPTER 8 - EMERGENCY PUBLIC WORKS AND CONSTRUCTION PROJECTS

		SUBCHAPTER II -- SLUM CLEARANCE AND LW COST HOUSING PROJECTS

	CHAPTER 10 - MANAGEMENT AND DISPOSAL OF GOVERNMENT PROPERTY

```
		SUBCHAPTER I -- GENERAL PROVISIONS
```

			Sec. 475. Authorization of appropriations; fund transfer authority

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

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

	CHAPTER 16 - GENERAL SERVICES ADMINISTRATION

```
		Sec. 755. Transfer of funds
```

		Sec. 755a. Transfer of unobligated GSA funds; major equipment acquisitions

```
		Sec. 756. General Supply Fund
```

		Sec. 756a. Retention of surplus generated from operation of General Supply Fund

		Sec. 756b. Periodic reimbursement for cost of equipment purchased for Congressional use; computation

```
		Sec. 757. Information Technology Fund
```
```
		Sec. 758. Personnel
```

		Sec. 761. Consumer Information Center Fund, General Services Administration

		Sec. 761a. Consumer Information Center Fund; acceptance and expenditure of gifts

		Sec. 762a. Federal telecommunications system requirements

```
		Sec. 762b. Additional requirements
```

	CHAPTER 17 - ALASKA COMMUNICATIONS DISPOSAL

```
		Subchapter I - General Provisions
```

		Subchapter II - Transfer of Government-Owned Long-Lines Communication Facilaities In and To Alasks

			Sec. 781. Matters relative to transfer

			Sec. 782. National defense considerations; public interest; qualification of transferee; disqualification of aliens

			Sec. 783. Agreements for transfer; services without interruption, change of rates and charges, and finality of transfer

			Sec. 784. Approval of Federal Communications Commission

			Sec. 785. Gross proceeds as miscellaneous receipts in the Treasury

			Sec. 786. Reports to President and Congress

		Subchapter III - Miscellaneous Provisions

			Sec. 792. Authorization of appropriationsThere are authorized to be appropriated to the Secretary of Defense such sums as may be necessary to carry out the provisions of this chapter.

	CHAPTER 17A - ALASKA FEDERAL-CIVILIAN ENERGY EFFICIENCY SWAP

		Sec. 795a. Sale of electric energy; contracting authority; required determinations; pricing policies

	CHAPTER 18 - NATIONAL VISITOR CENTER FACILITIES; UNION STATION REDEVELOPMENT; CAPITOL GUIDE SERVICE

```
		SUBCHAPTER I--UNION STATION
```
```
			Part A--National Visitor Center
```

				Sec. 807. Authorization of appropriations

```
			Part B--Union Station Redevelopment
```

				Sec. 813. Authorization of appropriations

	CHAPTER 19 - CAPITOL AND WHITE HOUSE-PENNSYLVANIA AVENUE DEVELOPMENT

		Sec. 885. Authorization of appropriations; prohibition of appropriations from Land and Water Conservation Fund

	CHAPTER 25 - INFORMATION TECHNOLOGY MANAGEMENT

```
		SUBCHAPTER II
```

USC Title 42

USC Title 42 - The Public Health and Welfare

```
	CHAPTER 68 - DISASTER RELIEF
```

		SUBCHAPTER IV - MAJOR DISASTER ASSISTANCE PROGRAMS

```
			Sec. 5171. Federal facilities
```

	CHAPTER 103-COMPREHENSIVE ENVIRONMENTAL RESPONSE, COMPENSATION, AND LIABILITY

		SUBCHAPTER I-HAZARDOUS SUBSTANCES RELEASES, LIABILITY, COMPENSATION

```
			Sec. 9620. Federal facilities
```

USC Title 50

```
USC Title 50 - War and National Defense
```

	CHAPTER 32-Chemical and Biological Warfare Program

		Sec. 1521. Destruction of existing stockpile of lethal chemical agents and munitions  Release date: 2003-08-01

		Sec. 1522. Conduct of chemical and biological defense program

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 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 7

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

SFFAS 8

Supplementary Stewardship Reporting, Statement of Federal Financial Accounting Standards 8

	CHAPTER 7: STANDARD - RESEARCH AND DEVELOPMENT

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
```

OMB Circular A-11

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

	PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET

	PART 4 INSTRUCTIONS ON BUDGET EXECUTION

	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

OMB Circular A-19

OMB Circular A-19 - Legislative Coordination and Clearance, Revised September 20, 1979

```
	2. Rescission.
```

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.

OMB Circular A-87

OMB Circular A-87 - Cost Principles for State, Local, and Indian Tribal Governments

	ATTACHMENT A General Principles for Determining Allowable Costs

```
	ATTACHMENT B Selected Items of Cost
```

	ATTACHMENT C State/Local Wide Central Service Cost Allocation Plans

	ATTACHMENT D Public Assistance Cost Allocation Plans

	ATTACHMENT E State and Local Indirect Cost Rate Proposals

OMB Circular A-102

OMB Circulalar A-102 - Grants and Cooperative Agreements with State and Local Government dated 08/27/1997

OMB Circular A-127

OMB Circular A-127 - Financial Management Systems

	7. Financial Management System Requirements.

OMB Circular A-129

OMB Circular A-129 - Policies for Federal Credit Programs and Non-Tax Receivables (REVISED)

```
	Appendices(3)
```
```
		APPENDIX A
```

			I. RESPONSIBILITIES OF DEPARTMENTS AND AGENCIES

			II. BUDGET AND LEGISLATIVE POLICY FOR CREDIT PROGRAMS

OMB Circular A-130

OMB Circular A-130 - Management of Federal Information Resources, Revised, (Transmittal Memorandum No. 4)

```
	8. Policy:
```

OMB Circular A-134

OMB Circular A-134 - Financial Accounting Principles and Standards

```
	5. Policy.
```

TFM Vol 1 Part 1

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

	Chapter 2000 FINANCIAL OPERATIONS STARTUP PROCEDURES FOR NEW FEDERAL ENTITIES

```
		Section 2025-Appropriation Warrants
```

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

TFM Vol 1 Part 2

TFM Volume 1 Part 2 - Central Accounting and Reporting

	Chapter 1500 - DESCRIPTION OF ACCOUNTS RELATING TO FINANCIAL OPERATIONS

		Section 1515-Federal Account Symbols and Titles and Subclassified Accounts

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

	Chapter 4200 AGENCY REPORTING ON UNEXPENDED BALANCES OF APPROPRIATIONS AND FUNDS

```
		Section 4250-Reporting Requirements
```

	Chapter 4600 TREASURY REPORTING INSTRUCTIONS FOR CREDIT REFORM LEGISLATION

		Section 4650-Credit Account Transactions and Reporting Procedures

TFM Vol 1 Part 4

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

```
	Vol 1 - Part 4 - Chapter 4500
```

		Section 4530 - Refund of Contractual Costs

```
	Part 4--Chapter 6000
```
```
		Section 6040-Voided Checks
```

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

JFMIP SR-00-01

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

JFMIP SR-01-04

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

JFMIP SR-02-02

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

JFMIP SR-03-01

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

JFMIP SR-03-02

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

JFMIP SR-99-5

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

JFMIP SR-99-8

JFMIP SR-99-08 Direct Loan System Requirements

OFFM-NO-0106

Core Financial System Requirements OFFM-NO-0106

```
	Budgetary Resource Management Function
```
```
		Budget Planning Process
```
```
		Budget Preparation Process
```
```
		Budget Authority Process
```
```
		Funds Distribution Process
```
```
		Funds Control Process
```
```
		Funds Status Process
```
```
	Technical System Requirements
```
```
		Workflow/Messaging
```

DoDI 4715.7

DoD 4715.7 - Environmental Restoration Program dated 04/22/1996

DoD 4120.24-M

DoD4120.24-M Defense Standardization Program (DSP) Policies and Procedures

	CHAPTER 2 ORGANIZATION OF THE DEFENSE STANDARDIZATION PROGRAM (DSP)

```
		C2.1. GENERAL
```

	CHAPTER 3 STANDARDIZATION IN THE ACQUISITION PROCESS

```
	CHAPTER 4 STANDARDIZATION MANAGEMENT
```

	CHAPTER 5 STANDARDIZATION DOCUMENT POLICIES

	CHAPTER 6 U.S. PARTICIPATION IN THE DEVELOPMENT AND RATIFICATION OF INTERNATIONAL STANDARDIZATION AGREEMENTS INTENDED FOR USE IN DEFENSE ACQUISITIONS

DoD FMR Vol 02A

DOD FMR Vol 02A - Budget Formulation and Presentation

```
	CHAPTER 1 GENERAL INFORMATION
```
```
		0101 GENERAL POLICIES
```
```
		0102 FUNDING POLICIES
```

		0103 PROGRAM AND BUDGET REVIEW SUBMISSION

		0104 CONGRESSIONAL JUSTIFICATION/PRESENTATION

```
		0105 BUDGET AUTOMATION REQUIREMENTS
```

		0107 AUTOMATED FUTURE YEARS DEFENSE PROGRAM (FYDP) DATABASES

		0109 SELECT AND NATIVE PROGRAMMING (SNaP) DATA INPUT SYSTEM - BASIC GUIDANCE FOR INPUT THROUGH SNaP OF PROGRAMMING DETAIL DATA AND SELECTED BUDGET EXHIBITS FOR JOINT USE OF THE PROGRAM AND BUDGET REVIEW

		0110 GENERAL GUIDANCE SUBMISSION FORMATS

	CHAPTER 2 MILITARY PERSONNEL APPROPRIATIONS

```
		0201 GENERAL
```

		0202 ACTIVE MILITARY PERSONNEL APPROPRIATIONS

		0204 DOD MILITARY PERSONNEL RETIREMENT REQUIREMENTS

	CHAPTER 3 OPERATION AND MAINTENANCE APPROPRIATIONS

```
		0301 GENERAL
```

		0302 PROGRAM AND BUDGET REVIEW SUBMISSION

		0303 CONGRESSIONAL JUSTIFICATION/PRESENTATION

		0304 OPERATION AND MAINTENANCE APPROPRIATION SUBMISSION FORMATS

DoD FMR Vol 02B

DoD FMR Vol 2B - Budget Formulation and Presentation

```
	CHAPTER 4 PROCUREMENT APPROPRIATIONS
```
```
		0401 GENERAL
```

		0403 PROGRAM AND BUDGET REVIEW SUBMISSION

		0404 CONGRESSIONAL JUSTIFICATION/PRESENTATION

		0405 PROCUREMENT APPROPRIATION SUBMISSION FORMATS

	CHAPTER 5 RESEARCH, DEVELOPMENT, TEST, AND EVALUATION APPROPRIATIONS

		0503 PROGRAM AND BUDGET REVIEW SUBMISSION

	CHAPTER 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS

```
		0601 GENERAL
```

		0602 UNIFORM BUDGET AND FISCAL ACCOUNTING CLASSIFICATION

		0603 PROGRAM AND BUDGET REVIEW SUBMISSION

		0604 CONGRESSIONAL JUSTIFICATION/PRESENTATION

	CHAPTER 7 BASE REALIGNMENT AND CLOSURE APPROPRIATIONS

		0702 UNIFORM BUDGET AND FISCAL ACCOUNTING CLASSIFICATION

		0703 PROGRAM AND BUDGET REVIEW SUBMISSION

	CHAPTER 8 FACILITIES SUSTAINMENT AND RESTORATION/MODERNIZATION

		0802 PROGRAM AND BUDGET REVIEW SUBMISSION

		0803 CONGRESSIONAL JUSTIFICATION/PRESENTATION

		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
```

		0902 PROGRAM AND BUDGET REVIEW SUBMISSION

		0903 CONGRESSIONAL JUSTIFICATION/PRESENTATION

	CHAPTER 10 PUBLIC ENTERPRISE, MANAGEMENT, AND TRUST FUNDS

```
		1001 GENERAL
```

		1002 PROGRAM AND BUDGET REVIEW SUBMISSION

		1003 CONGRESSIONAL JUSTIFICATION/PRESENTATION

		1004 PUBLIC ENTERPRISE, MANAGEMENT AND TRUST FUND FORMATS

```
	CHAPTER 11 OFFSETTING RECEIPTS
```

		1102 PROGRAM AND BUDGET REVIEW SUBMISSION

```
	CHAPTER 12 DEFENSE HEALTH PROGRAM
```
```
		1201 GENERAL
```

		1202 PROGRAM AND BUDGET REVIEW SUBMISSION

		1203 CONGRESSIONAL JUSTIFICATION/PRESENTATION

		1204 DEFENSE HEALTH PROGRAM SUBMISSION FORMATS

	CHAPTER 13 DEFENSE ENVIRONMENTAL RESTORATION

```
		1301 GENERAL
```

		1302 PROGRAM AND BUDGET REVIEW SUBMISSION

		1303 CONGRESSIONAL JUSTIFICATION/PRESENTATION

		1304 DEFENSE ENVIRONMENTAL RESTORATION PROGRAM SUBMISSION AND JUSTIFICATION FORMATS

	CHAPTER 14 DRUG INTERDICTION AND COUNTER-DRUG ACTIVITIES

```
		1401 GENERAL
```

		1402 PROGRAM AND BUDGET REVIEW SUBMISSION

		1403 CONGRESSIONAL JUSTIFICATION/PRESENTATION

```
	CHAPTER 15 OVERSEAS COST REPORT
```

		1503 CONGRESSIONAL JUSTIFICATION/PRESENTATION

	CHAPTER 16 INTELLIGENCE PROGRAMS/ACTIVITIES

		1602 PROGRAM AND BUDGET REVIEW SUBMISSION

```
	CHAPTER 17 CONTINGENCY OPERATIONS
```
```
		1701 GENERAL
```

		1702 PROGRAM AND BUDGET REVIEW SUBMISSION & CONGRESSIONAL JUSTIFICATION/ PRESENTATION

```
	CHAPTER 18 INFORMATION TECHNOLOGY
```
```
		1801 GENERAL
```

		1803 CONGRESSIONAL JUSTIFICATION/PRESENTATION

```
	CHAPTER 19 OTHER SPECIAL ANALYSES
```
```
		1901 GENERAL
```
```
		1902 COMBATING TERRORISM
```

		1903 MAJOR RANGE AND TEST FACILITY BASE

```
		1904 TEST AND EVALUATION FUNDING
```
```
		1905 FINANCIAL MANAGEMENT ACTIVITIES
```

		1906 GOVERNMENT PERFORMANCE AND RESULTS ACT (GPRA)

		1907 INFORMATION ON OVERSEAS STAFFING (POSITIONS FILLED)

```
		1908 FEDERAL CREDIT PROGRAMS
```
```
		1909 OTHER SPECIAL INTEREST AREAS
```

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
```
```
		0203. SUBMISSION REQUIREMENTS
```

		0204.  NOTIFICATION TO COMPONENT OF OUSD(C) AND OMB ACTION

```
		0205. SPECIAL INSTRUCTIONS
```

		0206. AUTOMATIC APPORTIONMENT OF REIMBURSEMENTS

```
		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

		0603. DETAILED PROCEDURES FOR BASE FOR REPROGRAMMING ACTIONS

```
		0604. REPROGRAMMING ACTIONS
```
```
		0605. DD 1416, REPORT OF PROGRAMS
```

		0606. REPROGRAMMING OF INTELLIGENCE RESOURCES

		0607. REPROGRAMMING OF SPECIAL ACCESS PROGRAMS

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

		0611. NATIONAL GUARD AND RESERVE EQUIPMENT APPROPRIATION NOTIFICATION PROCEDURES

```
	Chapter 7
```
```
		0703. PROCEDURES
```
```
	Chapter 8
```
```
		0803 OBLIGATIONS
```

	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

		1104. TREATMENT OF OVERAGED UNMATCHED DISBURSEMENTS AND NEGATIVE UNLIQUIDATED OBLIGATIONS

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

	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
```

	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

		1704. AUTHORIZATION, APPROPRIATION, OBLIGATION, AND EXPENDITURE RESTRICTIONS

	Chapter 18 PUBLIC ENTERPRISE AND TRUST FUNDS

```
		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 6 PROPERTY, PLANT, AND EQUIPMENT

```
		0601. GENERAL
```
```
	CHAPTER 20  JOB ORDER COST AACOUNTING
```
```
		2003. ESTABLISHING THE JOB ORDER
```
```
		2004. PRODUCTION COST COMPONENTS
```

	CHAPTER 23  COST DISTRIBUTION FOR INFORMATION TECHNOLOGY FACILITIES

```
		2307. RATE COMPUTATION
```

DoD FMR Vol 05

DOD FMR Vol 05 - Disbursing Policy and Procedures

	CHAPTER 12 FOREIGN DISBURSING OPERATIONS

		1202 FINANCIAL TRANSACTIONS WITH FOREIGN COUNTRIES AND INTERNATIONAL ORGANIZATIONS

DoD FMR Vol 06A

DOD FMR Vol 06A - Reporting Policy and Procedures

```
	Chapter 7 FOREIGN CURRENCY REPORTS
```
```
		0701. GENERAL
```

		0703. CENTER/SERVICE AND INTERMEDIATE/INSTALLATION LEVEL REPORT REQUIREMENTS  Reporting requirements for foreign currency reports at the Center/Component and Intermediate/Installation levels are addressed in the following paragraphs.  Report formats for the respective reports are identified in the appropriate figures as indicated.

		Appendix B Foreign Currency Projected Disbursements - Military Construction Report for Navy Funds

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

		Appendix D Foreign Currency Fluctuations, Defense Report

DoD FMR Vol 07A

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

	Chapter 47 SERVICEMEMBERS' GROUP LIFE INSURANCE (SGLI) PROGRAM

```
		4709. EXTRA HAZARD COSTS
```

DoD FMR Vol 07C

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

	Chapter 1 SPECIAL AND VOLUNTARY SEPARATION PAYMENT PROCEDURES

```
		0105. ACCOUNTING PROCEDURAL GUIDANCE
```

	Chapter 2 MILITARY PAY SYSTEM RECONCILIATIONS

	Chapter 4 REIMBURSEMENT OF ADOPTION EXPENSES

```
		0405. 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 8 INTERNATIONAL ACQUISITION AND CROSS-SERVICING AGREEMENTS

		0803 ACCOUNTING FOR REIMBURSABLE LOGISTICAL SUPPORT, SUPPLIES, AND SERVICES

	Chapter 9 SUPPORT OF INTERNATIONAL MILITARY ACTIVITIES

```
		0903 RESPONSIBILITIES
```

	Chapter 11 SPECIAL OR TECHNICAL SERVICES TO STATE AND LOCAL GOVERNMENTS

```
		1101. OVERVIEW
```

	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
```
```
	Chapter 17 OFFSETTING RECEIPTS
```

		1704. USE OF ACCOUNTING DATA FOR BUDGET SUBMISSIONS

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
```
```
		0205. CLOSURE OF DWCF ACTIVITY
```
```
	Chapter 3 BUDGETARY RESOURCES
```
```
		0302. DIRECT APPROPRIATIONS RECEIVED
```
```
		0303. CUSTOMER ORDERS
```

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

```
		0404 CASH MANAGEMENT
```

		0405 TRANSFERS OF CASH AND ASSOCIATED BUDGETARY BALANCES

```
	Chapter 12 EXPENSES
```
```
		1202. MILITARY PERSONNEL EXPENSE
```

	Chapter 13 COST ACCOUNTING REQUIREMENTS FOR DEPOT MAINTENANCE

DoD FMR Vol 12

DOD FMR Vol 12 - Special Accounts Funds and Programs

```
	CHAPTER 1 FUNDS
```
```
		0103 GENERAL FUNDS
```
```
	CHAPTER 2  PRODUCTIVITY GAIN SHARING
```
```
		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
```
```
		0603. RESPONSIBILITIES
```
```
	CHAPTER 9  INTERNATIONAL AGREEMENTS
```
```
		0903. LEGAL CONSIDERATIONS
```
```
		0904. FISCAL CONSIDERATIONS
```
```
		0905. PROPOSED AGREEMENT
```

	CHAPTER 11  PRIVATIZATION OF DEFENSE 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

```
		AIR FORCE ANNEX
```

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

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

	CHAPTER 16 MILITARY PERSONNEL ENTITLEMENT PROGRAMS

		1602. GENERAL ACCOUNTING POLICY FOR ENTITLEMENT PROGRAMS

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

```
	CHAPTER 19 FOOD SERVICE PROGRAM
```
```
		1901. OVERVIEW
```

		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

		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
```

		2312 NONCOMBATANT EVACUATION OPERATIONS (NEO)

	CHAPTER 24 BURDENSHARING AND OVERSEAS RELOCATION CONTRIBUTIONS BY FOREIGN ALLIES

```
		2403 RESPONSIBILITIES
```
```
		2404 MONETARY CONTRIBUTIONS
```
```
		2406 AVAILABILITY OF CONTRIBUTIONS
```
```
		2407 REPORTING REQUIREMENTS
```

	CHAPTER 26 DEFENSE MODERNIZATION ACCOUNT

		2604. TRANSFERS INTO THE DEFENSE MODERNIZATION ACCOUNT

		2605. PROCEDURES CONCERNING TRANSFERS INTO THE DEFENSE MODERNIZATION ACCOUNT

		2606. TRANSFERS FROM THE DEFENSE MODERNIZATION ACCOUNT AND USE OF AMOUNTS TRANSFERRED

		2607. PROCEDURES CONCERNING TRANSFERS FROM THE DEFENSE MODERNIZATION ACCOUNT

	Chapter 27 COMMANDERS' EMERGENCY RESPONSE PROGRAM (CERP)

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 10 MISCELLANEOUS
```

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 10 VIOLATIONS--CAUSES, PREVENTION, AND CORRECTION

```
		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
```
```
	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
```
```
	Chapter 3 ACCOUNTING
```

		0304 ACTUAL ADMINISTRATIVE EXPENSE ACCOUNTING REQUIREMENTS

```
	Chapter 4 CASH MANAGEMENT
```
```
		0401. INTRODUCTION
```

		0402. ESTIMATING CASH ADVANCE REQUIREMENTS

```
		0403. PAYMENT SCHEDULES
```

	Chapter 5 FOREIGN MILITARY SALES INDEBTEDNESS AND ARREARAGES

```
		0501. 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

```
		0714.  EXPANSION OF FACILITIES
```
```
		0718. CASE MANAGEMENT LINE
```

		0720 PERIODIC REVIEW AND UPDATING OF RATES

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

		0806. BILLING ACTUAL COST FOR CHARGES APPLIED BY SAAC

DoD 4140.1-R

DoD 4140.1-R DoD Supply Chain Materiel Management Regulation

```
	CHAPTER 4 MAKE/MAINTAIN
```
```
		C4.4. CLS AND DVD INTERFACES
```

JFTR Vol 1

THE JOINT FEDERAL TRAVEL REGULATIONS, VOLUME 1, UNIFORMED SERVICE MEMBERS

```
	CHAPTER 2
```
```
		PART D: ADVANCE OF FUNDS
```
```
			U2300 ADVANCE PAYMENTS
```

Perform Programming

BEP: FV
Description
- Perform Programming focuses on the development of POMs and the integration of those POMs into a coherent defense program to support the warfighting requirements of the combatant commanders. The programming activity describes how the planning decision, programming guidance, and congressional guidance is converted into a detailed allocation of resources. The services and defense agencies match their available resources against their requirements and submit program proposals. These proposals are reviewed by both Joint Chief of Staff and OSD to identify alternatives that will be presented to the Deputy Secretary of Defense to address significant programmatic issues, such as airlift capacity, readiness, or modernization issues.

Linked constraints

Public Law 101-576

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

Public Law 103-356

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

	SEC. 101. LIMITATION ON CERTAIN ANNUAL PAY ADJUSTMENTS.

	SEC. 201. SES ANNUAL LEAVE ACCUMULATION.

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

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

	SEC. 403. FRANCHISE FUND PILOT PROGRAMS.

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

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

Public Law 103-62

Public Law 103-62 - Government Performance and Results Act of 1993 Aug. 3, 1993

```
	SECTION 3. STRATEGIC PLANNING.
```

	SECTION 4. ANNUAL PERFORMANCE PLANS AND REPORTS.

	SECTION 5. MANAGERIAL ACCOUNTABILITY AND FLEXIBILITY.

	SECTION 11. TECHNICAL AND CONFORMING AMENDMENTS.

Public Law 107-296

Public Law 107-296 - Homeland Security Act of 2002 dated 11/19/2002

	Title II - Information Analysis and Infrastructure Protection

		Subtitle A - Directorate for Information Analysis and Infrastructure Protection; Access to Information

			SEC. 201. Directorate for Information Analysis and Infrastructure Protection

Public Law 107-347

Public Law 107-347 - E-Government Act of 2002

```
	TITLE-III--INFORMATION SECURITY
```
```
		SEC. 301. INFORMATION SECURITY
```

USC Title 5

USC Title 5 - Government Organization and Employees

```
	PART I - THE AGENCIES GENERALLY
```
```
		CHAPTER 3 - POWERS
```

USC Title 10

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

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

		PART I - ORGANIZATION AND GENERAL MILITARY POWERS

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

			CHAPTER 4-OFFICE OF THE SECRETARY OF DEFENSE

		PART IV - SERVICE, SUPPLY, AND PROCUREMENT

			CHAPTER 160-ENVIRONMENTAL RESTORATION

			CHAPTER 165 - ACCOUNTABILITY AND RESPONSIBILITY

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

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

USC Title 22

USC Title 22 - Foreign Relations and Intercourse

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

USC Title 31

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

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

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

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

			SUBCHAPTER III--LIMITATIONS, EXCEPTIONS, AND PENALTIES

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

			SUBCHAPTER III--TRANSFERS AND REIMBURSEMENTS

```
			SUBCHAPTER IV--CLOSING ACCOUNTS
```
```
	SUBTITLE III-FINANCIAL MANAGEMENT
```
```
		CHAPTER 35--ACCOUNTING AND COLLECTION
```
```
			SUBCHAPTER I--GENERAL
```
```
		CHAPTER 37--CLAIMS
```
```
			SUBCHAPTER I--GENERAL
```

USC Title 32

```
USC Title 32 - National Guard
```
```
	CHAPTER 1 - ORGANIZATION
```
```
	CHAPTER 5 - TRAINING
```

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

USC Title 37

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

```
	CHAPTER 19 - ADMINISTRATION
```

		Sec. 1009. Adjustments of monthly basic pay

USC Title 40

USC Title 40 - Public Buildings, Property, and Works

	CHAPTER 1 - PUBLIC BUILDINGS, GROUNDS, PARKS, AND WHARVES IN DISTRICT OF COLUMBIA

		Sec. 74. Annual reports of Commission to Congress; estimates for Office of Management and Budget

USC Title 42

USC Title 42 - The Public Health and Welfare

```
	CHAPTER 68 - DISASTER RELIEF
```

		SUBCHAPTER IV - MAJOR DISASTER ASSISTANCE PROGRAMS

```
			Sec. 5171. Federal facilities
```

	CHAPTER 103-COMPREHENSIVE ENVIRONMENTAL RESPONSE, COMPENSATION, AND LIABILITY

		SUBCHAPTER I-HAZARDOUS SUBSTANCES RELEASES, LIABILITY, COMPENSATION

```
			Sec. 9620. Federal facilities
```

USC Title 50

```
USC Title 50 - War and National Defense
```

	CHAPTER 32-Chemical and Biological Warfare Program

		Sec. 1521. Destruction of existing stockpile of lethal chemical agents and munitions  Release date: 2003-08-01

		Sec. 1522. Conduct of chemical and biological defense program

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 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
```

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 15-BASIC BUDGET LAWS
```

	PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES

```
		SECTION 25-SUMMARY OF REQUIREMENTS
```

		SECTION 31-COMPLIANCE WITH ADMINISTRATION POLICIES AND OTHER GENERAL REQUIREMENTS

		SECTION 32-PERSONNEL COMPENSATION, BENEFITS, AND RELATED COSTS

		SECTION 33-ESTIMATES RELATED TO SPECIFIC TYPES OF PROGRAMS AND EXPENDITURES

		SECTION 51-BASIC JUSTIFICATION MATERIALS

		SECTION 52-INFORMATION ON FINANCIAL MANAGEMENT

		SECTION 53-INFORMATION TECHNOLOGY AND E-GOVERNMENT

		SECTION 54-RENTAL PAYMENTS FOR SPACE AND LAND

```
		SECTION 79-THE BUDGET DATA SYSTEM
```

		SECTION 80-DEVELOPMENT OF BASELINE ESTIMATES

		SECTION 81-POLICY AND BASELINE ESTIMATES OF BUDGET AUTHORITY, OUTLAYS, AND RECEIPTS (SCHEDULES A, S, R, AND K)

		SECTION 82-PROGRAM AND FINANCING (SCHEDULE P)

		SECTION 84-CHARACTER CLASSIFICATION (SCHEDULE C)

		SECTION 85-ESTIMATING EMPLOYMENT LEVELS AND THE EMPLOYMENT SUMMARY (SCHEDULE Q)

```
		SECTION 86-SPECIAL SCHEDULES
```

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

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

```
	PART 8 APPENDICES
```

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

		APPENDIX F-FORMAT OF SF 132 AND SF 133

		APPENDIX G-CROSSWALK BETWEEN ANTIDEFICIENCY ACT AND TITLE 31 OF THE U.S. CODE

		APPENDIX H-CHECKLIST FOR FUND CONTROL REGULATIONS

		APPENDIX J-PRINCIPLES OF BUDGETING FOR CAPITAL ASSET ACQUISITIONS

		APPENDIX K-SELECTED OMB GUIDANCE AND OTHER REFERENCES REGARDING CAPITAL ASSETS

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.

OMB Circular A-87

OMB Circular A-87 - Cost Principles for State, Local, and Indian Tribal Governments

	ATTACHMENT A General Principles for Determining Allowable Costs

```
	ATTACHMENT B Selected Items of Cost
```

	ATTACHMENT C State/Local Wide Central Service Cost Allocation Plans

	ATTACHMENT D Public Assistance Cost Allocation Plans

	ATTACHMENT E State and Local Indirect Cost Rate Proposals

OMB Circular A-102

OMB Circulalar A-102 - Grants and Cooperative Agreements with State and Local Government dated 08/27/1997

OMB Circular A-127

OMB Circular A-127 - Financial Management Systems

	7. Financial Management System Requirements.

OMB Circular A-129

OMB Circular A-129 - Policies for Federal Credit Programs and Non-Tax Receivables (REVISED)

```
	Appendices(3)
```
```
		APPENDIX A
```

			I. RESPONSIBILITIES OF DEPARTMENTS AND AGENCIES

			II. BUDGET AND LEGISLATIVE POLICY FOR CREDIT PROGRAMS

OMB Circular A-130

OMB Circular A-130 - Management of Federal Information Resources, Revised, (Transmittal Memorandum No. 4)

```
	8. Policy:
```

OMB Memo 04-04

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

OMB Memo 06-19

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

JFMIP SR-00-01

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

JFMIP SR-01-04

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

JFMIP SR-02-02

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

JFMIP SR-03-01

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

OFFM-NO-0106

Core Financial System Requirements OFFM-NO-0106

DoDD 8500.01E

DoDD 8500.01E Information Assurance (IA)

CJCSI 3137.01

The Functional Capabilities Board Process CJCSI 3137.01C

```
	ENCLOSURE A THE JROC PROCESS
```
```
	ENCLOSURE B FCB OVERVIEW
```

	ENCLOSURE C FCB ROLE IN STRATEGY AND PLANNING

	ENCLOSURE D FCB ROLE IN PROGRAMMING AND RESOURCING

	ENCLOSURE E FCB ROLE IN FEEDBACK AND ASSESSMENT

	ENCLOSURE F RESOURCE MANAGEMENT AND CONTRACTING SUPPORT

```
	GLOSSARY
```
```
		PART II--DEFINITIONS
```

CJCSI 8501.01

Chairman of the Joint Chiefs of Staff, Combatant Commanders, and Joint Staff Participation in the Planning, Programming, Budgeting, and Execution System

```
	ENCLOSURE A RESPONSIBILITIES
```

	ENCLOSURE B JOINT PARTICIPATION IN DOD PLANNING, PROGRAMMING, BUDGETING, AND EXECUTION

DoDI 8500.2

DoD Instruction 8500.2 - Information Assurance (IA) Implementation

DoDI 8510.01

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

DoD 4120.24-M

DoD4120.24-M Defense Standardization Program (DSP) Policies and Procedures

	CHAPTER 2 ORGANIZATION OF THE DEFENSE STANDARDIZATION PROGRAM (DSP)

```
		C2.1. GENERAL
```

	CHAPTER 3 STANDARDIZATION IN THE ACQUISITION PROCESS

```
	CHAPTER 4 STANDARDIZATION MANAGEMENT
```

	CHAPTER 5 STANDARDIZATION DOCUMENT POLICIES

	CHAPTER 6 U.S. PARTICIPATION IN THE DEVELOPMENT AND RATIFICATION OF INTERNATIONAL STANDARDIZATION AGREEMENTS INTENDED FOR USE IN DEFENSE ACQUISITIONS

DoD FMR Vol 02A

DOD FMR Vol 02A - Budget Formulation and Presentation

	CHAPTER 3 OPERATION AND MAINTENANCE APPROPRIATIONS

```
		0301 GENERAL
```

		0302 PROGRAM AND BUDGET REVIEW SUBMISSION

		0303 CONGRESSIONAL JUSTIFICATION/PRESENTATION

		0304 OPERATION AND MAINTENANCE APPROPRIATION SUBMISSION FORMATS

DoD FMR Vol 02B

DoD FMR Vol 2B - Budget Formulation and Presentation

```
	CHAPTER 4 PROCUREMENT APPROPRIATIONS
```

		0403 PROGRAM AND BUDGET REVIEW SUBMISSION

		0405 PROCUREMENT APPROPRIATION SUBMISSION FORMATS

	CHAPTER 5 RESEARCH, DEVELOPMENT, TEST, AND EVALUATION APPROPRIATIONS

		0503 PROGRAM AND BUDGET REVIEW SUBMISSION

	CHAPTER 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS

		0604 CONGRESSIONAL JUSTIFICATION/PRESENTATION

	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
```

		0902 PROGRAM AND BUDGET REVIEW SUBMISSION

		0903 CONGRESSIONAL JUSTIFICATION/PRESENTATION

	CHAPTER 10 PUBLIC ENTERPRISE, MANAGEMENT, AND TRUST FUNDS

```
		1001 GENERAL
```

		1002 PROGRAM AND BUDGET REVIEW SUBMISSION

```
	CHAPTER 11 OFFSETTING RECEIPTS
```

		1102 PROGRAM AND BUDGET REVIEW SUBMISSION

```
	CHAPTER 12 DEFENSE HEALTH PROGRAM
```
```
		1201 GENERAL
```

		1202 PROGRAM AND BUDGET REVIEW SUBMISSION

		1203 CONGRESSIONAL JUSTIFICATION/PRESENTATION

		1204 DEFENSE HEALTH PROGRAM SUBMISSION FORMATS

	CHAPTER 13 DEFENSE ENVIRONMENTAL RESTORATION

```
		1301 GENERAL
```

		1302 PROGRAM AND BUDGET REVIEW SUBMISSION

		1303 CONGRESSIONAL JUSTIFICATION/PRESENTATION

		1304 DEFENSE ENVIRONMENTAL RESTORATION PROGRAM SUBMISSION AND JUSTIFICATION FORMATS

	CHAPTER 14 DRUG INTERDICTION AND COUNTER-DRUG ACTIVITIES

```
		1401 GENERAL
```

		1402 PROGRAM AND BUDGET REVIEW SUBMISSION

		1403 CONGRESSIONAL JUSTIFICATION/PRESENTATION

```
	CHAPTER 15 OVERSEAS COST REPORT
```

		1503 CONGRESSIONAL JUSTIFICATION/PRESENTATION

	CHAPTER 16 INTELLIGENCE PROGRAMS/ACTIVITIES

		1602 PROGRAM AND BUDGET REVIEW SUBMISSION

```
	CHAPTER 17 CONTINGENCY OPERATIONS
```
```
		1701 GENERAL
```

		1702 PROGRAM AND BUDGET REVIEW SUBMISSION & CONGRESSIONAL JUSTIFICATION/ PRESENTATION

```
	CHAPTER 18 INFORMATION TECHNOLOGY
```
```
		1801 GENERAL
```

		1803 CONGRESSIONAL JUSTIFICATION/PRESENTATION

```
	CHAPTER 19 OTHER SPECIAL ANALYSES
```
```
		1901 GENERAL
```
```
		1902 COMBATING TERRORISM
```

		1903 MAJOR RANGE AND TEST FACILITY BASE

```
		1904 TEST AND EVALUATION FUNDING
```
```
		1905 FINANCIAL MANAGEMENT ACTIVITIES
```

		1906 GOVERNMENT PERFORMANCE AND RESULTS ACT (GPRA)

		1907 INFORMATION ON OVERSEAS STAFFING (POSITIONS FILLED)

```
		1908 FEDERAL CREDIT PROGRAMS
```
```
		1909 OTHER SPECIAL INTEREST AREAS
```

DoD FMR Vol 04

DOD FMR Vol 04 - Accounting Policy and Procedures

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

Perform Reprogramming and Transfers

BEP: FV
Description
- This process realigns funds from the original Congressional enactment or subsequent distribution of funds to new areas.

Linked constraints

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.
```

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 35--ACCOUNTING AND COLLECTION
```
```
			SUBCHAPTER I--GENERAL
```
```
		CHAPTER 37--CLAIMS
```
```
			SUBCHAPTER I--GENERAL
```

USC Title 40

USC Title 40 - Public Buildings, Property, and Works

	CHAPTER 2 - CAPITOL BUILDING AND GROUNDS

		Sec. 166h. Transfer of funds by Architect of Capitol; approval

	CHAPTER 16 - GENERAL SERVICES ADMINISTRATION

		Sec. 755a. Transfer of unobligated GSA funds; major equipment acquisitions

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
```

	PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES

OMB Circular A-127

OMB Circular A-127 - Financial Management Systems

	7. Financial Management System Requirements.

OMB Memo 04-04

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

OMB Memo 06-19

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

OFFM-NO-0106

Core Financial System Requirements OFFM-NO-0106

```
	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
```
```
		Payment Follow-Up Process
```
```
	Receivable Management Function
```

		Customer Information Maintenance Process

```
		Receivables and Billing Process
```
```
		Debt Management Process
```
```
		Collections and Offsets Process
```

	Fund Balance with Treasury Management Function

```
		Payment Confirmation Process
```
```
		Reconciliation and Reporting Process
```
```
	Technical System Requirements
```
```
		Workflow/Messaging
```

DoDD 8500.01E

DoDD 8500.01E Information Assurance (IA)

DoDI 8500.2

DoD Instruction 8500.2 - Information Assurance (IA) Implementation

DoDI 8510.01

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

DoD FMR Vol 02B

DoD FMR Vol 2B - Budget Formulation and Presentation

	CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS

```
		0901 GENERAL
```

DoD FMR Vol 03

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

	CHAPTER 1 TEMPORARY APPROPRIATION WARRANTS

```
	Chapter 2
```

	Chapter 3 APPROPRIATION TRANSFER AUTHORITIES

	Chapter 6 REPROGRAMMING OF DOD APPROPRIATED FUNDS

	Chapter 9 STATUS OF PRIOR YEAR CONSTRUCTION ACCOUNTS

	Chapter 10 ACCOUNTING REQUIREMENTS FOR EXPIRED AND CLOSED ACCOUNTS

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

	Chapter 12 POLICIES AND PROCEDURES GOVERNING THE USE OF SECTION 3732 REVISED STATUES (NOW 41 USC 11)

	Chapter 13 RECEIPT AND DISTRIBUTION OF BUDGETARY RESOURCES DEPARTMENTAL-LEVEL

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

	Chapter 15 RECEIPT AND USE OF BUDGETARY RESOURCES EXECUTION LEVEL

	Chapter 16 ACCRUED EXPENDITURES FOR CONTRACTS

	Chapter 17 ACCOUNTING REQUIREMENTS FOR MILITARY CONSTRUCTION PROJECTS

	Chapter 18 PUBLIC ENTERPRISE AND TRUST FUNDS

```
	Chapter 19 WORKING CAPITAL FUNDS
```

DoD FMR Vol 11B

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

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

		0405 TRANSFERS OF CASH AND ASSOCIATED BUDGETARY BALANCES

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

Perform Required Financial Statement Eliminations
- BEP: FV
- Description
  - Document identified balances resulting from intraagency transactions that should be eliminated during the financial statement consolidation process.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```

Populate Cost Performance Model

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

Linked constraints

Public Law 106-531

Public Law 106-531 - Reports Consolidation Act of 2000

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

	SEC. 4. AMENDMENTS RELATING TO AUDITED FINANCIAL STATEMENTS.

	SEC.5. AMENDMENTS RELATING TO PROGRAM PERFORMANCE REPORTS.

USC Title 33

USC Title 33 - Navigation and Navigable Waters

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

			Sec. 2283. Fish and wildlife mitigation

			Sec. 2320. Protection of recreational and commercial uses

			Sec 2324. Reduced pricing for certain water supply storage

			Sec. 2326. Beneficial uses of dredged material

			Sec. 2332. Flood mitigation and riverine restoration program

			Sec. 2333. Irrigation diversion protection and fisheries enhancement assistance

			Sec. 2335. Coastal aquatic habitat management

			Sec. 2336. Abandoned and inactive noncoal mine restoration

```
	CHAPTER 40-OIL POLLUTION
```

		SUBCHAPTER I-OIL POLLUTION LIABILITY AND COMPENSATION

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

SFFAS 4

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

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

			Need for Consistent Cost Accounting on a Regular Basis

```
			Basic Cost Accounting Processes
```

			Complexity of Cost Accounting Processes

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

			Costs of Public Assistance and Social Insurance Programs

			Costs related to Property, Plant and Equipment

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

			Accounting and Implementation Guidance

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

	Assigning costs on a cause-and-effect basis

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

SFFAS 9

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

SFFAS 18

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

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

			SUBSIDY REESTIMATES - AN AMENDMENT TO SFFAS No. 2

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

SFFAS 30

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

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

SFFAC 1

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

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

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

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

	APPENDIX C: SELECTED FEDERAL REPORTS PREPARED ON A RECURRING BASIS

SFFAC 2

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

SFFAC 3

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

SFFAC 4

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

FFAA Tech Release 2

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

	Section 1 Determining "Probable" Environmental Liabilities

	Section 2 Determining "Reasonably Estimable" Environmental Liabilities

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

OMB Circular A-11

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

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

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

		SECTION 210-PREPARING AND SUBMITTING A STRATEGIC PLAN

		SECTION 220-PREPARING AND SUBMITTING PERFORMANCE BUDGETS

		SECTION 230-PREPARING AND SUBMITTING THE ANNUAL PERFORMANCE REPORT

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

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

```
	PART 8 APPENDICES
```

		APPENDIX J-PRINCIPLES OF BUDGETING FOR CAPITAL ASSET ACQUISITIONS

OMB Circular A-21

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

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

	F. Identification and assignment of F&A costs.

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

	H. Simplified method for small institutions.

	J. General provisions for selected items of cost.

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

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

JFMIP FFMSR-8

FFMSR-8 - System Requirements for Managerial Cost Accounting

	Chapter 1 - System Requirements Overview

JFMIP - MCAIG

Managerial Cost Accounting Implementation Guide February 1998

	Part I - Recommendations on Cost Accounting Issues

		Chapter 3 - The Relationship of Managerial Cost Accounting to Budgeting

			Aligning Cost Information with the Budget

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

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

		Chapter 5 - The Relationship of Cost Accounting to Reporting

```
			External Reporting
```

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

		Chapter 1 - Marketing Managerial Cost Accounting

```
			Develop a Strategy
```

		Chapter 2 - Introduction to Project Management

		Chapter 4 - Assessing Current Environment

OFFM-NO-0106

Core Financial System Requirements OFFM-NO-0106

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

DoD FMR Vol 02A

DOD FMR Vol 02A - Budget Formulation and Presentation

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

DoD FMR Vol 02B

DoD FMR Vol 2B - Budget Formulation and Presentation

	CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS

```
		0901 GENERAL
```

DoD FMR Vol 04

DOD FMR Vol 04 - Accounting Policy and Procedures

DoD FMR Vol 06A

DOD FMR Vol 06A - Reporting Policy and Procedures

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

		0905. COST ELEMENTS AND COMPUTATION OF CHARGES

```
		0906. REIMBURSEMENTS
```

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

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

		1403 DEPOT MAINTENANCE WORKLOAD REPORTING CATEGORIES

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

DoD FMR Vol 06B

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

```
	CHAPTER 4 BALANCE SHEET
```

		0402 INSTRUCTIONS FOR THE PREPARATION OF THE BALANCE SHEET

DoD FMR Vol 08

DOD FMR Vol 08 - Civilian Pay Policy and Procedures

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

DoD FMR Vol 11B

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

	Chapter 13 COST ACCOUNTING REQUIREMENTS FOR DEPOT MAINTENANCE

DoD FMR Vol 12

DOD FMR Vol 12 - Special Accounts Funds and Programs

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

	CHAPTER 5  GRANTS AND COOPERATIVE AGREEMENTS

		0504. FINANCIAL MANAGEMENT FOR GRANTS AND COOPERATIVE AGREEMENTS

	CHAPTER 6  DEFENSE EMERGENCY RESPONSE FUND

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

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

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

	CHAPTER 13  FISCAL POLICY FOR BASE CLOSURE AND REALIGNMENT

		1305. ADMINISTRATION OF BASE CLOSURE FUNDS

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

		1902. REIMBURSABLE MEAL AND MEAL SERVICE (OPERATING) CHARGES

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

		2304 ESTIMATING PROCEDURES FOR CONTINGENCY OPERATIONS

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

		2312 NONCOMBATANT EVACUATION OPERATIONS (NEO)

DoD FMR Vol 14

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

DoD FMR Vol 15

DOD FMR Vol 15 - Security Assistance Policy and Procedures

```
	Chapter 2 FINANCE
```

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

```
	Chapter 3 ACCOUNTING
```

		0302 FMS TRUST FUND ACCOUNTING REQUIREMENTS

		0304 ACTUAL ADMINISTRATIVE EXPENSE ACCOUNTING REQUIREMENTS

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

		0703.  CASH SALES OF DEFENSE ARTICLES ISSUED FROM STOCK

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

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

		0707. COOPERATIVE LOGISTICS SUPPLY SUPPORT ARRANGEMENTS

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

		0709. COSTS ALLOCABLE FOR JOINTLY USED FACILITIES

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

		0711. INSTRUCTIONS FOR COMPUTING FMS TRAINING COST

		0712.  INCREMENTAL COSTING OF TRAINING

		0713.  OTHER CASH SALES AND LEASING OF DEFENSE ARTICLES

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

		0717. SPECIAL DEFENSE ACQUISITION FUND (SDAF)

```
		0718. CASE MANAGEMENT LINE
```

		0720 PERIODIC REVIEW AND UPDATING OF RATES

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

		0805. TRANSPORTATION COST LOOK-UP TABLE

		0806. BILLING ACTUAL COST FOR CHARGES APPLIED BY SAAC

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

Post to General Ledger

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

Linked constraints

Public Law 097-255

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

Public Law 101-576

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

Public Law 103-356

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

	SEC. 101. LIMITATION ON CERTAIN ANNUAL PAY ADJUSTMENTS.

	SEC. 201. SES ANNUAL LEAVE ACCUMULATION.

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

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

	SEC. 403. FRANCHISE FUND PILOT PROGRAMS.

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

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

Public Law 104-208

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

Public Law 105-264

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

	SEC. 3. PREPAYMENT AUDITS OF TRANSPORTATION EXPENSES.

USC Title 5

USC Title 5 - Government Organization and Employees

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

				SUBCHAPTER I - PAY COMPARABILITY SYSTEM

				SUBCHAPTER II - EXECUTIVE SCHEDULE PAY RATES

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

				SUBCHAPTER III - ADVANCEMENT, ALLOTMENT, AND ASSIGNMENT OF PAY

```
				SUBCHAPTER V - PREMIUM PAY
```

				SUBCHAPTER VI - PAYMENT FOR ACCUMULATED AND ACCRUED LEAVE

				SUBCHAPTER IX - SEVERANCE AND BACK PAY

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

USC Title 10

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

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

		PART I - ORGANIZATION AND GENERAL MILITARY POWERS

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

			CHAPTER 4-OFFICE OF THE SECRETARY OF DEFENSE

		PART IV - SERVICE, SUPPLY, AND PROCUREMENT

			CHAPTER 160-ENVIRONMENTAL RESTORATION

			CHAPTER 165 - ACCOUNTABILITY AND RESPONSIBILITY

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

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

USC Title 22

USC Title 22 - Foreign Relations and Intercourse

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

USC Title 31

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

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

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

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

			SUBCHAPTER III--LIMITATIONS, EXCEPTIONS, AND PENALTIES

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

			SUBCHAPTER III--TRANSFERS AND REIMBURSEMENTS

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

		CHAPTER 33--DEPOSITING, KEEPING, AND PAYING MONEY

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

			SUBCHAPTER II--ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION

			SUBCHAPTER III--AUDITING AND SETTLING ACCOUNTS

			SUBCHAPTER V--PROCUREMENT PROTEST SYSTEM

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

			SUBCHAPTER II--CLAIMS OF THE UNITED STATES GOVERNMENT

			SUBCHAPTER III-CLAIMS AGAINST THE UNITED STATES GOVERNMENT

```
		CHAPTER 39-PROMPT PAYMENT
```

	SUBTITLE V--GENERAL ASSISTANCE ADMINISTRATION

		CHAPTER 65--INTERGOVERNMENTAL COOPERATION

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

USC Title 32

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

		Sec. 503. Participation in field exercises

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

	CHAPTER 7 - SERVICE, SUPPLY, AND PROCUREMENT

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

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

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

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

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

USC Title 33

USC Title 33 - Navigation and Navigable Waters

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

			Sec. 2283. Fish and wildlife mitigation

			Sec. 2285. Environmental Protection and Mitigation Fund

			Sec. 2286. Acceptance of certain funds for mitigation

			Sec. 2291. Federal Project Repayment District

			Sec. 2313. Collaborative research and development

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

			Sec. 2320. Protection of recreational and commercial uses

			Sec. 2323a. Interagency and international support authority

			Sec. 2325. Voluntary contributions for environmental and recreation projects

			Sec. 2326a. Dredged material disposal facility partnerships

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

			Sec. 2329. International outreach program

```
	CHAPTER 40-OIL POLLUTION
```

		SUBCHAPTER I-OIL POLLUTION LIABILITY AND COMPENSATION

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

USC Title 37

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

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

		Sec. 205. Computation: service creditable

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

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

		Sec. 209. Members of precommissioning programs

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

		Sec. 211. Participation in Thrift Savings Plan

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

		Sec. 301. Incentive pay: hazardous duty

		Sec. 301a. Incentive pay: aviation career

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

		Sec. 301c. Incentive pay: submarine duty

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

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

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

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

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

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

		Sec. 302e. Special pay: nurse anesthetists

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

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

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

		Sec. 302i. Special pay: pharmacy officers

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

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

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

		Sec. 303b. Waiver of board certification requirements

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

		Sec. 305. Special pay: hardship duty pay

		Sec. 305a. Special pay: career sea pay

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

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

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

		Sec. 308. Special pay: reenlistment bonus

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

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

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

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

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

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

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

		Sec. 309. Special pay: enlistment bonus

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

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

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

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

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

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

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

		Sec. 316. Special pay: foreign language proficiency pay

		Sec. 316a. Waiver of certification requirement

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

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

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

		Sec. 320. Incentive pay: career enlisted flyers

		Sec. 321. Special pay: judge advocate continuation pay

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

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

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

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

```
	CHAPTER 7 - ALLOWANCES
```

		Sec. 402. Basic allowance for subsistence

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

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

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

		Sec. 404. Travel and transportation allowances: general

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

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

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

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

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

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

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

		Sec. 407. Travel and transportation allowances: dislocation allowance

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

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

		Sec. 410. Travel and transportation allowances: miscellaneous categories

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

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

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

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

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

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

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

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

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

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

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

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

		Sec. 415. Uniform allowance: officers; initial allowance

		Sec. 416. Uniform allowance: officers; additional allowances

		Sec. 418. Clothing allowance: enlisted members

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

		Sec. 420. Allowances while participating in international sports

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

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

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

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

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

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

		Sec. 428. Allowance for recruiting expenses

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

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

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

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

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

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

		Sec. 435. Funeral honors duty: allowance

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

```
	CHAPTER 9 - LEAVE
```

		Sec. 501. Payments for unused accrued leave

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

		Sec. 503. Absence without leave or over leave

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

	CHAPTER 10 - PAYMENTS TO MISSING PERSONS

```
		Sec. 551. Definitions
```

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

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

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

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

		Sec. 559. Benefits for members held as captives

	CHAPTER 11 - PAYMENTS TO MENTALLY INCOMPETENT PERSONS

```
		Sec. 601. Applicability
```

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

	CHAPTER 13 - ALLOTMENTS AND ASSIGNMENTS OF PAY

		Sec. 707. Allotments: members of the National Guard

	CHAPTER 17 - MISCELLANEOUS RIGHTS AND BENEFITS

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

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

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

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

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

```
	CHAPTER 19 - ADMINISTRATION
```

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

		Sec. 1003. Assimilation of pay and allowances

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

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

		Sec. 1013. Payment of compensation for victims of terrorism

		Sec. 1014. Payment date for pay and allowances

USC Title 40

USC Title 40 - Public Buildings, Property, and Works

	CHAPTER 10 - MANAGEMENT AND DISPOSAL OF GOVERNMENT PROPERTY

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

			Sec. 489. Civil remedies and penalties

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

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

USC Title 42

USC Title 42 - The Public Health and Welfare

	CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE

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

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

```
		SUBCHAPTER II - DEFENSE HOUSING
```

			Sec. 1524. Declaration of policy; disposal of housing

		SUBCHAPTER IV - GENERAL PROVISIONS AFFECTING SUBCHAPTERS II TO VII

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

		SUBCHAPTER VII - DISPOSAL OF WAR AND VETERANS' HOUSING

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

			Sec. 1585. Acquisition of housing sites

		SUBCHAPTER IX - DEFENSE HOUSING AND COMMUNITY FACILITIES AND SERVICES

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

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

		SUBCHAPTER XI - HOUSING FOR MILITARY PERSONNEL

			Sec. 1594. Contracts for construction

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

```
	CHAPTER 68 - DISASTER RELIEF
```

		SUBCHAPTER IV - MAJOR DISASTER ASSISTANCE PROGRAMS

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

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

Executive Order 13327

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

SFFAS 1

SFFAS 1 - Accounting for Selected Assets and Liabilities

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

			Entity Assets vs. <R>Non-entity Assets

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

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

SFFAS 2

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

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

		Subsidy Costs of Post-1991 Direct Loans and Loan Guarantees

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

		Pre-1992 Direct Loans and Loan Guarantees

		Modification of Direct Loans and Loan Guarantees

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

		Foreclosure of Post-1991 Direct Loans and Guaranteed Loans

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

	APPENDIX B: TECHNICAL EXPLANATIONS AND ILLUSTRATIONS

```
	APPENDIX C: GLOSSARY
```

SFFAS 3

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

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

			Other Categories of Operating Materials and Supplies

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

SFFAS 4

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

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

			Need for Consistent Cost Accounting on a Regular Basis

```
			Basic Cost Accounting Processes
```

			Complexity of Cost Accounting Processes

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

			Costs of Public Assistance and Social Insurance Programs

			Costs related to Property, Plant and Equipment

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

			Accounting and Implementation Guidance

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

	Assigning costs on a cause-and-effect basis

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

SFFAS 5

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

```
	LIABILITY STANDARDS
```

		DEFINITION AND GENERAL PRINCIPLE FOR RECOGNITION OF A LIABILITY

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

			Criteria for Recognition of a Contingent Liability

			Criteria for Disclosure of a Contingent Liability

```
		CAPITAL LEASES
```

		PENSIONS, OTHER RETIREMENT BENEFITS, AND OTHER POSTEMPLOYMENT BENEFITS

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

SFFAS 6

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

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

	ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT

```
		STANDARDS AND CATEGORIES
```

		GENERAL PROPERTY, PLANT, AND EQUIPMENT

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

SFFAS 7

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

	PART I: ACCOUNTING FOR REVENUE AND OTHER FINANCING SOURCES

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

				RECOGNITION AND MEASUREMENT OF NONEXCHANGE REVENUE

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

				DISCLOSURES, SUPPLEMENTARY INFORMATION, AND OTHER ACCOMPANYING INFORMATION

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

				RECOGNITION AND MEASUREMENT OF OTHER FINANCING SOURCES

					Financing Imputed for Cost Subsidies

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

			ACCOUNTABILITY FOR DEDICATED COLLECTIONS

	PART II: CONCEPTS FOR RECONCILING BUDGETARY AND FINANCIAL ACCOUNTING

		AMENDMENTS TO SFFAC No. 2, ENTITY AND DISPLAY

			RECONCILIATION STATEMENT-BUDGETARY AND FINANCIAL ACCOUNTING

```
			STATEMENT OF FINANCING
```

SFFAS 8

Supplementary Stewardship Reporting, Statement of Federal Financial Accounting Standards 8

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

	CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY

	CHAPTER 7: STANDARD - RESEARCH AND DEVELOPMENT

SFFAS 10

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

```
	Accounting Standard
```

		Recognition, Measurement, and Disclosure

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

			Post-implementation/Operational Software

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

SFFAS 11

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

SFFAS 12

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

SFFAS 13

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

SFFAS 16

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

SFFAS 18

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

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

			SUBSIDY REESTIMATES - AN AMENDMENT TO SFFAS No. 2

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

SFFAS 19

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

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

SFFAS 23

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

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

		Adjustment to Cumulative Results of Operations

SFFAS 24

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

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

		Information about the Unified Budget Surplus or Deficit and Cash

		Principal Financial Statements Presented on a Comparative Basis

SFFAS 25

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

SFFAS 27

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

SFFAS 29

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

```
	STANDARDS
```

		Heritage Assets (including Multi-use Heritage Assets)

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

SFFAS 31

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

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

	Appendix C: Examples of Fiduciary Note Disclosure

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

SFFAC 1

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

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

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

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

	APPENDIX C: SELECTED FEDERAL REPORTS PREPARED ON A RECURRING BASIS

SFFAC 2

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

SFFAC 3

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

SFFAC 4

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

FFAA Tech Release 2

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

	Section 2 Determining "Reasonably Estimable" Environmental Liabilities

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

GAO Title 2

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

OMB Circular A-11

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

	PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES

	PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET

```
		SECTION 113-INVESTMENT TRANSACTIONS
```

	PART 4 INSTRUCTIONS ON BUDGET EXECUTION

		SECTION 120-APPORTIONMENT/REAPPORTIONMENT PROCESS

		SECTION 121-SF 132, APPORTIONMENT AND REAPPORTIONMENT SCHEDULE

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

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

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

OMB Circular A-50

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

OMB Circular A-110

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

```
	Appendix A - Contract Provisions
```

OMB Circular A-127

OMB Circular A-127 - Financial Management Systems

	7. Financial Management System Requirements.

OMB Circular A-134

OMB Circular A-134 - Financial Accounting Principles and Standards

```
	5. Policy.
```

OMB Bulletin 01-02

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

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

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

```
	APPENDIX C GENERAL LAWS
```

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

	APPENDIX E ILLUSTRATIVE MANAGEMENT REPRESENTATION LETTER

	APPENDIX F ILLUSTRATIVE AUDITOR'S REPORT ON INTERNAL CONTROL

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

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

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

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

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

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

OMB Memo 04-04

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

OMB Memo 06-19

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

TFM Vol 1 Part 1

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

	Chapter 2000 FINANCIAL OPERATIONS STARTUP PROCEDURES FOR NEW FEDERAL ENTITIES

```
		Section 2030-Subclass Authorization
```

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

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

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

		Section 2055-Disbursing Officers Reports

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

TFM Vol 1 Part 2

TFM Volume 1 Part 2 - Central Accounting and Reporting

```
	Chapter 1000 INTRODUCTION
```

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

	Chapter 1500 - DESCRIPTION OF ACCOUNTS RELATING TO FINANCIAL OPERATIONS

		Section 1515-Federal Account Symbols and Titles and Subclassified Accounts

		Section 1530-Expenditure Account Classification

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

		Section 2515 - Types of Expenditure Transactions Addressed in This Chapter

		Section 2520 - Payments to General Services Administration (GSA)

		Section 2525 - Expenditure Transactions Not Requiring Payment by Check

		Section 2530 - Expenditure Transactions Requiring Payment by Check

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

		Section 3180 - Deposits in Transit System

		Section 3190 - Statement of Differences

```
		APPENDIX NO. 12
```

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

```
		Section 3220 - REPORTING REQUIREMENTS
```

		Section 3225 - ADMINISTRATION OF FOREIGN EXCHANGE

```
	Chapter 3300
```

		Section 3340-Reconciling FMS 224, Section III

	Chapter 4200 AGENCY REPORTING ON UNEXPENDED BALANCES OF APPROPRIATIONS AND FUNDS

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

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

```
		Section 4335-Reporting Requirements
```

	Chapter 4600 TREASURY REPORTING INSTRUCTIONS FOR CREDIT REFORM LEGISLATION

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

		Section 4650-Credit Account Transactions and Reporting Procedures

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

		Section 4705-Closing Package Requirements

		Section 4706-Intragovernmental Requirements

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

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

TFM Vol 1 Part 3

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

```
	Chapter 2000 Payroll Vouchers
```

		Section 2030-Voucher Preparation and Scheduling

```
		Section 2045-Supplemental Payments
```

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

		Section 3050 - PROCEDURES TO BE USED BY MILITARY AGENCIES

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

	Chapter 4000 FEDERAL INCOME, SOCIAL SECURITY, AND MEDICARE TAXES

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

		Section 4020-Federal Withholding Rules

```
		Section 4025-IRC Instructions
```

		Section 4030-Federal Insurance Contributions Act (FICA)

		Section 4035-Correcting Income and FICA Tax Withholding Errors

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

		Section 4060-Filing Annual Information Returns

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

		Section 4070-Resident and Nonresident Aliens

```
		Section 4075-Deceased Employees
```

		Section 4080-Levy for Unpaid Tax Liability

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

		Section 5030 - ADMINISTRATION OF AGREEMENTS

		Section 5050 - ACCOUNTING FOR WITHHELD TAXES

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

		Section 5060 - PAYMENT OF WITHHELD TAXES

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

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

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

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

```
		Section 6030-Payroll Allotment
```

		Section 6035-Issuance of Savings Bonds

```
		Section 6040-Accounting Procedures
```

		Section 6045-Bond Issuance Procedures and Supporting Documentation

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

		Section 7030 - Accounting for Allotments and Assignments

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

		Section 7040 - Other Voluntary Allotments

		Section 7050 - Method of Paying Allotments

TFM Vol 1 Part 4

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

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

		Section 1140 - Delegations of Designation Authority

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

		Section 2020 - Control Over Disbursements

		Section 2025 - Basic Disbursement Requirements

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

		Section 2035 - Information to be Furnished on Vouchers

		Section 2040 - Certification and Approval of Vouchers

		Section 2045 - Payments From Basic Vouchers

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

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

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

		Section 2065 - Foreign Currency Payments

		Section 2070 - Furnishing of Enclosures or Inserts With Treasury Checks

		Section 2075 - Restricted Delivery of Checks

		Section 2080 - Designating Agents to Receive Salary Checks

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

		Section 4530 - Refund of Contractual Costs

		Section 4535 - Review and Approval of Billing Statement for Payment

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

		Section 5035 - Drawing and Inscribing Treasury Checks

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

		Section 6025-Reporting of Documents by Disbursing Offices

```
		Section 6040-Voided Checks
```

		Section 6045-Checking Account Reconciliation Reports and Adjustments by FMS

		Section 6050-Check-Issue Adjustments by Disbursing Offices

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

		Section 7030 - Automatic Cancellation of Available Checks

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

		Section 7130 - Interest, Penalth Charges, and Administrative Fee

		Section 7150 - Reporting to the Internal Revenue Service and IRS

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

		Section 8020 - Checks, Check Issue Records, and Deposit

		Section 8040 - Check Issue Adjustments by Disbursing Offices

		Section 8050 - Cancellation of Depositary Checks

		Section 8060 - Undeliverable Checks Drawn on Designated Depositaries

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

		Section 8080 - Periodic Transfer of Proceeds of Uncurrent Checks

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

		Section 9055-Collections and interest on Deposits

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

TFM Vol 1 Part 5

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

	Chapter 5000 T/L 552 UNCOLLECTED AND LOST CHECKS

		Section 5020 - Depositary and Agency Procedures for

TFM Vol 1 Part 6

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

	Chapter 2000 CASH ADVANCES UNDER FEDERAL GRANT AND OTHER PROGRAMS

		Section 2040 - Letter-of-Credit Method

		Section 2075 - RESPONSIBILITIES OF FEDERAL PROGRAM AGENCIES

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

		Section 3015-Responsibility of Agencies To Dispose of Unclaimed Moneys

		Section 3020-Review of Agency Unclaimed Money Accounts

		Section 3025-Procedures for Transferring Unclaimed Moneys

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

		Section 3150-FMS Processing of Receivables

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

		Section 4060 - Recording Automated Interagency Bills in Administrative Accounts

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

```
	Chapter 8000 CASH MANAGEMENT
```

		Section 8060 - Cash Held Outside Treasury

	Chapter 8500 (T/L 563) CASH FORECASTING REQUIREMENTS

		Section 8535 - Specific Reporting Requirements

APG

Federal Intragovernmental Transactions Accounting Policies Guide

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

	Section 9-Reporting Requirements Authority

	Section 10-Reconciliation Assurance Level

	Section 11-Quarterly Intragovernmental Reconciliation Process

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

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

	Section 15 - Non-Fiduciary Transactions

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

	Section 20 - Reciprocal Accounts Categories

	Section 21 - Examples of Accounting for and Reporting Transactions

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

TFM Vol 1 Bulletin 2007-03

Bulletin No. 2007-03 Volume I Intragovernmental Business Rules

JFMIP FFMSR-8

FFMSR-8 - System Requirements for Managerial Cost Accounting

	Chapter 1 - System Requirements Overview

JFMIP - MCAIG

Managerial Cost Accounting Implementation Guide February 1998

	Part I - Recommendations on Cost Accounting Issues

		Chapter 3 - The Relationship of Managerial Cost Accounting to Budgeting

			Aligning Cost Information with the Budget

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

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

		Chapter 5 - The Relationship of Cost Accounting to Reporting

```
			External Reporting
```

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

		Chapter 1 - Marketing Managerial Cost Accounting

```
			Develop a Strategy
```

		Chapter 2 - Introduction to Project Management

		Chapter 4 - Assessing Current Environment

JFMIP SR-00-01

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

```
	System Overview
```

	Introduction to Functional Requirements

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

JFMIP SR-00-3

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

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

JFMIP SR-00-4

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

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

JFMIP SR-01-01

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

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

	Information Stores - Required Data Elements

```
		Financial Information Store
```

JFMIP SR-01-04

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

JFMIP SR-02-02

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

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

	Micropurchases Made with Purchase Cards

```
	GENERAL SYSTEMS REQUIREMENTS
```

JFMIP SR-03-01

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

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

JFMIP SR-03-02

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

	INVENTORY, SUPPLIES AND MATERIALS ACQUISITION

```
		Acquiring Process
```

	INVENTORY, SUPPLIES AND MATERIALS CONTROL

		Inventory, Supplies and Materials Management Information Process

	INVENTORY, SUPPLIES AND MATERIALS DISPOSITION

		General Requirements for Inventory, Supplies and Materials Disposition Process

		Inventory, Supplies and Materials Distribution

		Inventory, Supplies and Materials Disposal

JFMIP SR-99-4

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

```
	Appendix C: Contributors
```

JFMIP SR-99-5

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

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

	Reporting, Reconciliation, and Records Retention

JFMIP SR-99-8

JFMIP SR-99-08 Direct Loan System Requirements

```
	Account Servicing
```

	Delinquent Debt Collection/Troubled Debt Servicing

JFMIP SR-99-9

JFMIP SR-99-09 Travel System Requirements

```
	Travel Vouchers
```

OFFM-NO-0106

Core Financial System Requirements OFFM-NO-0106

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

		Document and Transaction Control Process

		Document Referencing and Modification Process

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

		General Ledger Account Definition Process

```
		Transaction Definition Process
```

		General Ledger Updating and Editing Process

		Upward/Downward Spending Adjustment Process

		General Ledger Analysis and Reconciliation Process

		Accounting Period Maintenance and Closing Process

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

		Customer Information Maintenance Process

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

	Fund Balance with Treasury Management Function

		Treasury Information Maintenance Process

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

DoDD 8500.01E

DoDD 8500.01E Information Assurance (IA)

DoDI 5000.64

DoDI 5000.64 - Defense Property Accountability

DoDI 8500.2

DoD Instruction 8500.2 - Information Assurance (IA) Implementation

DoDI 8510.01

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

DoD 4000.25-2-M

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

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

DoD 4000.25-M

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

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

			C2.10. HAZARDOUS MATERIAL AND WASTE BILLINGS.

			C2.12 CORRECTION OF ERRONEOUS BILLINGS

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

			C4.10. ADJUSTMENTS FOR DISCREPANCY REPORTS.

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

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

DoD 4140.26-M

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

DoD 4160.21-M

DOD 4160.21-M Defense Materiel Disposition Manual

```
	CHAPTER 2 RESPONSIBILITIES
```

	CHAPTER 3 RECEIPT, HANDLING AND ACCOUNTING

	CHAPTER 4 PROPERTY REQUIRING SPECIAL PROCESSING

	CHAPTER 6 DONATIONS, LOANS, AND EXCHANGES

	CHAPTER 7 SALES/RESOURCE RECOVERY AND RECYCLING PROGRAM

```
	CHAPTER 8 ABANDONMENT OR DESTRUCTION
```

	CHAPTER 9 DISPOSAL OF FOREIGN EXCESS PERSONAL PROPERTY

	CHAPTER 10 ENVIRONMENTALLY REGULATED AND HAZARDOUS PROPERTY

	CHAPTER 11 PRECIOUS METALS RECOVERY PROGRAM

DoD 5000.X-M

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

	C3.  CHAPTER 3 PROPERTY RESPONSIBILITY AND STEWARDSHIP POLICY

		C3.2 ACCOUNTABLE PROPERTY OFFICERS (APO)

DoD FMR Vol 01

FMR Vol 01 - General Financial Management Information Systems and Requirements

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

	Chapter 4 FINANCIAL MANAGEMENT CODING STRUCTURE

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

	CHAPTER 7 UNITED STATES STANDARD GENERAL LEDGER

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

		0707 BUDGETARY AND PROPRIETARY ACCOUNTING RELATIONSHIPS

		0708 U.S. GOVERNMENT STANDARD GENERAL LEDGER ACCOUNTS

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

	Chapter 8 HIERARCHY OF ACCOUNTING STANDARDS

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

		0803. HIERARCHY OF ACCOUNTING STANDARDS

		0804. OTHER AUTHORITATIVE REQUIREMENTS.

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

DoD FMR Vol 02A

DOD FMR Vol 02A - Budget Formulation and Presentation

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

DoD FMR Vol 02B

DoD FMR Vol 2B - Budget Formulation and Presentation

	CHAPTER 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS

```
		0601 GENERAL
```

		0602 UNIFORM BUDGET AND FISCAL ACCOUNTING CLASSIFICATION

	CHAPTER 7 BASE REALIGNMENT AND CLOSURE APPROPRIATIONS

		0702 UNIFORM BUDGET AND FISCAL ACCOUNTING CLASSIFICATION

	CHAPTER 8 FACILITIES SUSTAINMENT AND RESTORATION/MODERNIZATION

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

		0805 DOD OVERSEAS MILITARY FACILITY INVESTMENT RECOVERY ACCOUNT

	CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS

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

		1503 CONGRESSIONAL JUSTIFICATION/PRESENTATION

DoD FMR Vol 03

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

	CHAPTER 1 TEMPORARY APPROPRIATION WARRANTS

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

	Chapter 3 APPROPRIATION TRANSFER AUTHORITIES

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

		0303.  STATUS REPORT ON TRANSFER ACTIONS

		0304. ACTIONS RELATED TO EXERCISE OF TRANSFER AUTHORITY

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

		Appendix A INSTRUCTIONS FOR FORMAT 460

	Chapter 6 REPROGRAMMING OF DOD APPROPRIATED FUNDS

		0602. REPROGRAMMING DOCUMENTS IN GENERAL

```
		0604. REPROGRAMMING ACTIONS
```

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

		0611. NATIONAL GUARD AND RESERVE EQUIPMENT APPROPRIATION NOTIFICATION PROCEDURES

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

		0804 TRIANNUAL REVIEWS OF COMMITMENTS AND OBLIGATIONS

		0805 RECORDING OBLIGATIONS FOR COMMERCIAL PROCUREMENT CONTRACTS AND ORDERS

		0806 RENTAL AGREEMENTS AND LEASES OF REAL AND PERSONAL PROPERTY

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

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

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

		0813 APPROVAL OF ADJUSTMENTS IN EXPIRED APPROPRIATION ACCOUNTS

```
		0814 UNRECORDED OBLIGATIONS
```

	Chapter 9 STATUS OF PRIOR YEAR CONSTRUCTION ACCOUNTS

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

	Chapter 10 ACCOUNTING REQUIREMENTS FOR EXPIRED AND CLOSED ACCOUNTS

```
		1002. POLICY AND PROCEDURES
```

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

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

		1104. TREATMENT OF OVERAGED UNMATCHED DISBURSEMENTS AND NEGATIVE UNLIQUIDATED OBLIGATIONS

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

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

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

		1109. CORRECTIONS AND POSTINGS OF PRIOR DISBURSEMENTS INVOLVING APPROPRIATED FUNDS

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

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

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

		1113. CORRECTIONS REQUIRING NEW DISBURSEMENTS OR COLLECTIONS

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

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

	Chapter 13 RECEIPT AND DISTRIBUTION OF BUDGETARY RESOURCES DEPARTMENTAL-LEVEL

```
		1302 STANDARDS
```

		1303 ACCOUNT ADJUSTMENTS AND ACCOUNT CLOSING PROCEDURES

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

```
		1402 STANDARDS
```

	Chapter 15 RECEIPT AND USE OF BUDGETARY RESOURCES EXECUTION LEVEL

```
		1502. STANDARDS
```

		1503  ACCOUNT ADJUSTMENTS AND ACCOUNT CLOSING PROCEDURES

	Chapter 16 ACCRUED EXPENDITURES FOR CONTRACTS

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

	Chapter 17 ACCOUNTING REQUIREMENTS FOR MILITARY CONSTRUCTION PROJECTS

		1702. EFFORTS TO BE FINANCED BY MILITARY CONSTRUCTION APPROPRIATIONS

		1703. EFFORTS FINANCED BY OTHER THAN MILITARY CONSTRUCTION APPROPRIATIONS

		1704. AUTHORIZATION, APPROPRIATION, OBLIGATION, AND EXPENDITURE RESTRICTIONS

```
		1705. DOCUMENTATION STANDARDS
```

	Chapter 18 PUBLIC ENTERPRISE AND TRUST FUNDS

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

DoD FMR Vol 04

DOD FMR Vol 04 - Accounting Policy and Procedures

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

		0103. FUND BALANCE WITH TREASURY AND CASH

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

	Chapter 2 ACCOUNTING FOR CASH AND FUND BALANCES WITH TREASURY

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

		0303 RECEIVABLES POLICY AND PROCEDURES

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

		0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC

		0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS

	Chapter 4 INVENTORY AND RELATED PROPERTY

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

		0902. ACCOUNTING POLICY FOR ACCOUNTS PAYABLE

		0903. ACCOUNTING PROCEDURES FOR ACCOUNTS PAYABLE

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

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

		1203. ACCOUNTING POLICY AND PROCEDURES FOR OTHER LIABILITIES

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

		1602. REVENUES, GAINS, AND OTHER FINANCING SOURCES

```
		APPENDIX A
```

	Chapter 17  EXPENSES AND MISCELLANEOUS ITEMS

		1702. ACCOUNTING POLICY FOR EXPENSES AND MISCELLANEOUS ITEMS

		1705. OPERATING EXPENSES/PROGRAM COSTS (ACCOUNT 6100)

		1710. OTHER INTEREST EXPENSES (ACCOUNT 6330)

		1712. COST OF GOODS SOLD (ACCOUNT 6500)

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

	Chapter 18  REVENUES, OTHER FINANCING SOURCES, AND GAINS

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

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

		1805. ACCOUNTING FOR MISCELLANEOUS ITEMS

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

	CHAPTER 23  COST DISTRIBUTION FOR INFORMATION TECHNOLOGY FACILITIES

```
		2302. REQUIREMENTS
```

		2306. IDENTIFICATION AND ALLOCATION OF COSTS

```
		2307. RATE COMPUTATION
```

DoD FMR Vol 05

DOD FMR Vol 05 - Disbursing Policy and Procedures

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

		2504 FALSE, FICTITIOUS, OR FRAUDULENT CLAIMS

```
		2505 CLAIMS AGAINST THE GOVERNMENT
```

DoD FMR Vol 06A

DOD FMR Vol 06A - Reporting Policy and Procedures

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

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

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

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

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

		0905. COST ELEMENTS AND COMPUTATION OF CHARGES

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

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

```
		1103. PROCEDURES
```

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

```
		1201. POLICY
```

		1202. COLLECTION AND FOLLOW-UP PROCEDURES

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

	CHAPTER 13 INTERNATIONAL BALANCE OF PAYMENTS REPORTING AND ESTIMATING

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

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

		Appendix C DFAS-DE - AIR FORCE IBOP REPORTS

DoD FMR Vol 06B

DoD FMR Vol 06B - For and Content of the Department of Defense Audited Financial Statements

	CHAPTER 6 STATEMENT OF CHANGES IN NET POSITION

		0601  FORMAT FOR THE STATEMENT OF CHANGES IN NET POSITION

DoD FMR Vol 07A

DOD FMR Vol 07A - Military Pay Policy and Procedures - Active Duty and Reserve Pay - June 2006

```
	CHAPTER 1 - BASIC PAY
```
```
		0102 COMPUTATION OF PAY
```

		0103 ABSENCE FROM DUTY, EFFECT ON PAY AND ALLOWANCES

	Chapter 5 SPECIAL PAYS FOR MEDICAL OFFICERS

```
		0501. VARIABLE SPECIAL PAY
```
```
		0503. ADDITIONAL SPECIAL PAY
```
```
		0508. MULTIYEAR SPECIAL PAY (MSP)
```

	Chapter 6 SPECIAL PAYS FOR DENTAL OFFICERS

```
		0601 ACCESSION BONUS
```
```
		0608 MULTIYEAR RETENTION BONUS (MRB)
```

	Chapter 8 SPECIAL PAY - SPECIAL DUTY ASSIGNMENT PAY - ENLISTED MEMBERS

```
		0802 CONDITIONS OF ENTITLEMENT
```

	CHAPTER 14 SPECIAL PAY OR BONUS-QUALIFIED MEMBERS EXTENDING DUTY AT DESIGNATED LOCATIONS OVERSEAS

```
		1401 CONDITIONS OF ENTITLEMENT
```
```
		1402 TYPES OF ENTITLEMENT
```
```
		1403 TERMINATION OF SPECIAL PAY
```

		1404 TERMINATION AND RECOUPMENT OF BONUS

	Chapter 19 SPECIAL PAY - FOREIGN LANGUAGE PROFICIENCY

```
		1902. CONDITIONS OF ENTITLEMENT
```
```
	Chapter 22 AERIAL FLIGHTS
```

		2201. HAZARDOUS DUTY INCENTIVE PAY (HDIP) FOR FLYING DUTY

```
	CHAPTER 25 SUBSISTENCE ALLOWANCES
```
```
		2501 BASIC ALLOWANCE FOR SUBSISTENCE
```

		2502 FAMILY SUBSISTENCE SUPPLEMENTAL ALLOWANCE (FSSA)

	Chapter 29 CLOTHING MONETARY ALLOWANCES

		2903. CASH CLOTHING REPLACEMENT ALLOWANCES

```
		2904. EXTRA CLOTHING ALLOWANCES
```

	CHAPTER 30 OFFICERS' UNIFORM AND EQUIPMENT ALLOWANCE

```
		3002 INITIAL UNIFORM ALLOWANCE
```

		3003 ADDITIONAL ACTIVE DUTY UNIFORM ALLOWANCE

```
	CHAPTER 31 PERSONAL MONEY ALLOWANCE
```
```
		3103 TAXABILITY AND WITHHOLDING TAX
```

	Chapter 33 PAYMENTS ON BEHALF OF MENTALLY INCOMPETENT MEMBERS

```
		3302. PAYMENT
```

		3305. RESTRICTION AGAINST ACCEPTANCE OF FEES

```
	Chapter 35-Separation Payments
```
```
		3501. ACCRUED LEAVE PAY
```
```
		3502. SEPARATION PAY (NONDISABILITY)
```

		3503. SAVINGS PROVISIONS FOR READJUSTMENT AND SEVERANCE PAY (OTHER THAN DISABILITY)

```
		3504. DISABILITY SEVERANCE PAY
```

		3505. CONTRACT CANCELLATION PAY AND ALLOWANCES (NAVY AND MARINE CORPS ONLY)

		3506. MISCELLANEOUS SEPARATION PAYMENTS

```
		3508. VOLUNTARY SEPARATION INCENTIVE
```

	Chapter 37 BENEFITS FOR MEMBERS HELD AS CAPTIVES

```
		3701. FORMER CAPTIVE PAYMENT
```
```
		3703. SAVINGS ALLOTMENT
```

	Chapter 38 SERVICE ACADEMY CADETS, MIDSHIPMEN, AND SERVICE ACADEMY PREPARATORY SCHOOL STUDENTS

```
		3809. TAXES
```

		3811. ADVANCE PAY FOR CLOTHING AND EQUIPMENT PURCHASES

	CHAPTER 41 GENERAL PROVISIONS GOVERNING ALLOTMENTS OF PAY (Other than Child and Spousal Support Allotments Required by Law) 5/7/2004

```
		4103. AUTHORIZED ALLOTMENTS
```

		4109. RIGHT TO ALLOTMENT IN CASE OF DEATH

		4110. ALLOTMENT OVERPAYMENT RESPONSIBILITIES

```
	Chapter 42 DISCRETIONARY ALLOTMENTS
```

		4201 RESTRICTIONS ON DISCRETIONARY ALLOTMENTS

		4202 ALLOTMENTS TO DEPENDENTS OR RELATIVES

```
		4203 INSURANCE ALLOTMENTS
```

	CHAPTER 43 NON-DISCRETIONARY ALLOTMENTS

		4304. ALLOTMENTS FOR CHILD AND SPOUSAL SUPPORT

```
		4305. ALLOTMENTS FOR COMMERCIAL DEBTS
```

	CHAPTER 45 FEDERAL INSURANCE CONTRIBUTION ACT (FICA)

```
		4502 REQUIREMENTS
```

	Chapter 47 SERVICEMEMBERS' GROUP LIFE INSURANCE (SGLI) PROGRAM

```
		4707. DEDUCTIONS (SGLI PREMIUMS)
```
```
		4709. EXTRA HAZARD COSTS
```

		4711. FAMILY COVERAGE UNDER SGLI (FSGLI)

```
	Chapter 48 COURTS-MARTIAL SENTENCES
```

		4801. EFFECT OF SENTENCES ON PAY AND ALLOWANCES

```
		4803. FORFEITURES
```

		4805.  EXECUTION OF COURTS-MARTIAL SENTENCES APPELLATE REVIEW REQUIREMENTS  See Table 48-1.

		4808. REMISSION, SUSPENSION, AND CANCELLATION OF FORFEITURES

		4809. SENTENCES DISAPPROVED OR SET ASIDE

		4810.  REIMBURSEMENT OF PAY WITHHELD UNDER ILLEGAL SENTENCES

		4812. DISPOSITION OF COURTS MARTIAL FORFEITURES AND FINE

	CHAPTER 50 STOPPAGES AND COLLECTIONS OTHER THAN COURT MARTIAL FORFEITURES

		5001 VOLUNTARY AND INVOLUNTARY COLLECTIONS

		5002 LEGAL PROCESS FOR ENFORCEMENT OF CHILD SUPPORT AND ALIMONY OBLIGATIONS

		5003 INVOLUNTARY ALLOTMENT OF PAY FOR ENFORCEMENT OF COMMERCIAL DEBTS

		5004 REMISSION AND CANCELLATION OF INDEBTEDNESS

```
	Chapter 51 SAVINGS DEPOSIT PROGRAM
```
```
		5102. AUTHORITY AND ELIGIBILITY
```
```
		5104. INTEREST ON DEPOSITS
```

		5105. CONDITIONS UNDER WHICH DEPOSITS, PLUS INTEREST, ARE REPAID  See Table 51-3.

```
		5107. WITHDRAWAL OF DEPOSITS
```

		5109.  LIABILITY OF DISBURSING OFFICERS

```
	Chapter 54 TRICARE DENTAL PROGRAM
```
```
		5401. TRICARE DENTAL PROGRAM (TDP)
```

	CHAPTER 57 ACTIVE DUTY (NOT EXTENDED ACTIVE DUTY) ENTITLEMENTS

```
		5701 GENERAL PROVISIONS
```
```
		5703 COMPUTATION OF PAY
```
```
		5704 SPECIAL AND INCENTIVE PAY
```

	CHAPTER 59 PAYMENT OF MEMBERS OF THE SENIOR RESERVE OFFICERS' TRAINING CORPS (ROTC)

```
		5901 SUBSISTENCE ALLOWANCE
```

		5908 FIELD TRAINING OR AT-SEA TRAINING

	CHAPTER 60 PAYMENT OF MEMBERS OF THE ARMED FORCES HEALTH PROFESSIONS SCHOLARSHIP AND FINANCIAL ASSISTANCE PROGRAM (AFHPS/FAP)

		6001 ARMED FORCES HEALTH PROFESSIONS SCHOLARSHIP PROGRAM

```
		6002 FINANCIAL ASSISTANCE PROGRAM
```
```
	Chapter 62 HEALTH PROFESSIONAL STIPEND
```

		6201. PRIOR STIPEND PROGRAM REPEALED WITH EXCEPTION

```
		6202. CURRENT STIPEND PROGRAM
```
```
	Chapter 65 HIGH-DEPLOYMENT PER DIEM
```
```
		6501. ENTITLEMENT
```

DoD FMR Vol 07B

DOD FMR Vol 07B - Military Pay Policy and Procedures - Retired Pay

	Chapter 1 INITIAL ENTITLEMENTS-RETIREMENTS

		0104 UNIFORM RETIREMENT DATE ACT (URDA) APPLICATION (5 U.S.C. 8301(b)) (reference (az))

```
		0105 RANK AND PAY GRADE
```
```
		0107 HEROISM PAY
```

	Chapter 2 INITIAL ENTITLEMENT-FLEET RESERVE/FLEET MARINE CORPS RESERVE

```
		0204. DATE OF TRANSFER
```
```
		0205. RANK AND GRADE
```
```
		0206. GROSS PAY COMPUTATION
```
```
	Chapter 3 GROSS PAY COMPUTATION
```
```
		0301 BASIC COMPUTATION
```
```
		0302 APPLICATION OF SAVED PAY
```
```
		0304 SPECIAL PROVISIONS
```

	Chapter 4 RECOUPMENT OF READJUSTMENT PAY, NONDISABILITY SEVERANCE PAY, SEPARATION PAY, VOLUNTARY SEPARATION INCENTIVE, AND SPECIAL SEPARATION BENEFIT

```
		0402. READJUSTMENT PAY
```
```
		0403. SEVERANCE PAY-NONDISABILITY
```
```
		0404. SEPARATION PAY
```
```
	Chapter 5 EMPLOYMENT
```
```
		0503. FOREIGN GOVERNMENT EMPLOYMENT
```
```
		0504. FEDERAL JUDGES
```

		0505. SERVICE IN MILITARY FORCE OF NEWLY DEMOCRATIC NATIONS

	Chapter 6 FOREIGN CITIZENSHIP AFTER RETIREMENT

```
		0601. GENERAL APPLICATION
```

		0605. DUAL CITIZENSHIP AND/OR SERVICE IN THE ARMED FORCES OF A FOREIGN COUNTRY

	Chapter 7 RECOMPUTATION AFTER ADDITIONAL ACTIVE/RESERVE DUTY

```
		0701. GENERAL
```

		0702. COMPUTATION OF ADDITIONAL ACTIVE SERVICE

```
		0703. LENGTH OF TIME ON ACTIVE DUTY
```
```
		0704. APPLICABLE BASIC PAY RATES
```

		0705. GRADES AUTHORIZED FOR RECOMPUTATION

```
		0706. RECOMPUTATION OF ENTITLEMENT
```

		0707. HEROISM PAY. See section 0107 of this volume.

```
	Chapter 9 ADVANCEMENTS ON RETIRED LIST
```
```
		0904. EFFECTS ON PAY
```
```
	Chapter 10 CORRECTION OF RECORDS
```
```
		1002. PAY COMPUTATION
```
```
		1004. APPROPRIATION CHARGES
```

	Chapter 11 REMOVAL FROM THE TEMPORARY DISABILITY RETIRED LIST

```
		1102. COMPUTATION OF SEVERANCE PAY
```

		1106. TERMINATION OF TEMPORARY DISABILITY RETIRED PAY

		1107. NOTIFICATION TO DEPARTMENT OF VETERANS AFFAIRS (VA).

```
	Chapter 12 WAIVER OF RETIRED PAY
```
```
		1201. WAIVER CONDITIONS AND BENEFITS
```

		1202. DEPARTMENT OF VETERANS AFFAIRS BENEFITS

```
		1203. CIVIL SERVICE RETIREMENT
```

		1204. RESERVE TRAINING (ARMY AND AIR FORCE ONLY)

```
	Chapter 13 SUSPENSION OF PAY
```
```
		1301. GENERAL.
```
```
		1302. STATUTORY REQUIREMENTS
```
```
		1303. REGULATORY REQUIREMENTS
```

		1304. SERVICE DEPARTMENT ADMINISTRATIVE REQUIREMENTS

```
	Chapter 14 PAYMENT RESTRICTIONS
```
```
		1401. GENERAL
```

		1403. EXPIRATION OF ELIGIBILITY TO RETIRED PAY

```
	Chapter 15 PROOF OF EXISTENCE
```
```
		1502 COMPETENT RETIREE
```
```
		1504 MAILING OF RETIRED PAY CHECKS
```

	Chapter 16 PHYSICAL OR MENTAL INCAPACITATION

```
		1604 APPOINTMENT OF TRUSTEE
```
```
	Chapter 17 BANKRUPTCIES
```

		1701. WAGE EARNER'S PLAN UNDER THE BANKRUPTCY ACT, CHAPTER 13 (reference (dg))

```
		1702. REGULAR BANKRUPTCY.
```

	Chapter 19 GENERAL PROVISIONS GOVERNING ALLOTMENTS OF RETIRED PAY

```
		1903 AUTHORIZED ALLOTMENTS
```

		1904. RETIRED PAY WHICH MAY BE ALLOTTED

```
	Chapter 20 DISCRETIONARY ALLOTMENTS
```
```
		2001. DISCRETIONARY ALLOTMENTS
```

	Chapter 24 COMPUTATION OF WAGES SUBJECT TO FEDERAL INCOME TAX WITHHOLDING

```
		2402. RETIRED PAY SUBJECT TO FITW.
```
```
		2403. RETIRED PAY NOT SUBJECT TO FITW
```

		2404. EFFECT OF VA AWARD ON FEDERAL INCOME TAX WITHHOLDING

```
		2405. GROSS PAY PARTIALLY TAXABLE
```

		2406. FITW WAGE REDUCTIONS FROM DEDUCTIONS AND COLLECTIONS

		2410. TAXABILITY OF DIRECT REMITTANCE PAYMENTS FOR COVERAGE UNDER THE SURVIVOR BENEFIT PLAN (SBP)

		2411. TAXABILITY OF DIRECT REMITTANCE PAYMENTS FOR COVERAGE UNDER THE RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN (RSFPP)

		2412. PROCESSING CORRECTION OF RECORDS CASES

```
		2413. TAXABILITY AND WITHHOLDING
```

	Chapter 25 COMPUTATION OF FEDERAL INCOME TAX WITHHOLDING

		2501. WAGES SUBJECT TO WITHHOLDING OF FEDERAL INCOME TAX

		2502. RATES FOR REGULAR AND ADDITIONAL WITHHOLDING OF FEDERAL INCOME TAX

```
	Chapter 27 GARNISHMENTS
```
```
		2706. EFFECTS ON ALLOTMENTS
```
```
		2709. LIMITATIONS
```
```
		2711. PRIORITIES
```
```
		2712. COLLECTIONS BY GARNISHMENTS.
```
```
	Chapter 28 COLLECTION OF DEBTS
```

		2803. COLLECTION WITH MEMBER'S CONSENT.

		2804. AUTHORITY FOR INVOLUNTARY COLLECTION.

		2805. COLLECTION UNDER 37 U.S.C. 1007(C) (reference (z))

		2806. COLLECTION UNDER 5 U.S.C. 5514 (reference (az))

		2807. LIMITATION ON AMOUNT OF DEDUCTIONS

		2808. INTEREST, PENALTIES, AND ADMINISTRATIVE COSTS

```
		2809. WAIVER OF INDEBTEDNESS
```

		2810. APPLICATION OF THE FEDERAL CLAIMS COLLECTION ACT.

```
		2811. IRS TAX LEVIES
```
```
		2812. BANKRUPTCY.
```

		2814. PRIORITY OF DEDUCTIONS AND COLLECTIONS.

	Chapter 29 FORMER SPOUSE PAYMENTS FROM RETIRED PAY

```
		2911 PAYMENTS
```

	Chapter 32 RECOVERY OF PAYMENTS MADE TO A FINANCIAL ORGANIZATION

		3201. ACCOUNTABILITY OF FINANCIAL INSTITUTION FOR DIRECT DEPOSIT PAYMENTS

		3203. LIABILITY OF DISBURSING OFFICER.

	Chapter 34 RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN ELECTION AND WITHDRAWALS

```
		3402. WITHDRAWALS
```

	Chapter 36 RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN - COST OF COVERAGE

		3602. CONTINUANCE OR DISCONTINUANCE OF COST BASED ON OPTIONS ELECTED

		3603. REDUCTION OF RETIRED PAY FOR COST OF COVERAGE

```
		3604. EFFECTIVE DATE OF REDUCTION
```

		3605. PAYMENT OF COST DURING NON-RECEIPT OF RETIRED PAY

```
		3611. TAXABILITY OF COST.
```
```
		3612. INCOME EXCLUSION.
```

	Chapter 37 RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN - ANNUITY AMOUNTS

```
		3702. EFFECTIVE DATE OF ANNUITY
```
```
		3704. CLAIMS FOR ANNUITY.
```
```
		3707. PAYMENT TO CHILDREN
```

	Chapter 38 RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN - ANNUITY OVERPAYMENTS

```
		3804 WAIVER OF INDEBTEDNESS
```

	Chapter 39 RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN - ANNUITY TERMINATIONS AND REINSTATEMENTS

```
		3901. TERMINATIONS
```

	Chapter 47 SURVIVOR BENEFIT PLAN - ANNUITY PAYMENTS

```
		4702. LIABILITY
```
```
		4703. LIQUIDATION OF DEBT
```
```
		4704. WAIVER OF INDEBTEDNESS
```

	Chapter 49 SURVIVOR BENEFIT PLAN (SBP) - COST-OF-LIVING ADJUSTMENT

```
		4903. ANNUITIES
```

	Chapter 51 SURVIVOR BENEFIT PLAN - MINIMUM INCOME WINDOW

```
		5101. ELIGIBILITY CRITERIA
```
```
		5102. AMOUNT OF ANNUITY
```

		5104. ANNUITANT - MENTALLY OR PHYSICALLY INCAPACITATED

```
		5105. CHANGES AND TERMINATION
```
```
		5106. REOPENED CLAIM
```
```
		5108. LIABILITY
```

	Chapter 57 RESERVE COMPONENT SURVIVOR BENEFIT PLAN (RCSBP) - PREMIUM

```
		5703. CALCULATION OF PREMIUM
```

		5704. INITIAL PREMIUM AND EFFECTIVE DATE

		5705. SUSPENSION, TERMINATION, REINSTATEMENT, AND CHANGE OF PREMIUM

	Chapter 58 RESERVE COMPONENT SURVIVOR BENEFIT PLAN (RCSBP) - ANNUITY AMOUNT AND OFFSETS

```
		5801. ANNUITY AMOUNT
```

	Chapter 59 VICTIMS OF ABUSE - RETIREMENT ELIGIBLE MEMBERS

```
		5903.
```
```
		5905. METHOD OF PAYMENT
```

	CHAPTER 60 VICTIMS OF ABUSE - NON-RETIREMENT ELIGIBLE MEMBERS(Transitional Compensation)

```
		6001 GENERAL
```

	Appendix G MEMORANDUM OF UNDERSTANDING BETWEEN THE VETERANS ADMINISTRATION AND THE DEPARTMENT OF DEFENSE

	Appendix V INTERAGENCY AGREEMENT BETWEEN THE DEPARTMENT OF VETERANS AFFAIRS AND THE DEPARTMENT OF DEFENSE MILITARY RETIRED PAY

DoD FMR Vol 07C

DOD FMR Vol 07C - Special Military Pay/Personnel Programs and Operating Procedures

	Chapter 1 SPECIAL AND VOLUNTARY SEPARATION PAYMENT PROCEDURES

		0102. REQUIREMENTS AND PAYMENTS PROCEDURES

```
		0103. DEBT COLLECTION PROCEDURES
```
```
		0104. BENEFICIARY PAYMENT PROCEDURES
```
```
		0105. ACCOUNTING PROCEDURAL GUIDANCE
```

	Chapter 2 MILITARY PAY SYSTEM RECONCILIATIONS

		0204. MILITARY PAYROLL AND PERSONNEL FILE SYSTEM RECONCILIATION

```
		0205. GROSS TO NET RECONCILIATION
```

	Chapter 3 DISPOSITION OF FORFEITURES AND FINES AS A RESULT OF COURTS-MARTIAL, NONJUDICIAL PUNISHMENT, AND DESERTION

```
		0303. GENERAL POLICY.
```
```
		0304. PROCEDURES
```

	Chapter 4 REIMBURSEMENT OF ADOPTION EXPENSES

```
		0405. RESPONSIBILITIES
```

		0406. ADOPTION REIMBURSEMENT PROCEDURES

	Chapter 5 RESERVE TRANSITION BENEFIT PAYMENTS

```
		0505. PAYMENT PROCEDURES
```
```
		0506. DEBT COLLECTION PROCEDURES
```

	Chapter 7 IMPLEMENTING PROCEDURES FOR MANDATORY ELECTRONIC FUNDS TRANSFER (EFT) OF MILITARY PAY

```
		0701. GENERAL PROVISIONS
```

	Chapter 8 CENTRALIZED PROCESSING OF INVOLUNTARYWITHHOLDING OF MEMBER PAY FOR THE SERVICES' EXCHANGE COMMANDS

```
		0801. GENERAL PROVISIONS
```

DoD FMR Vol 08

DOD FMR Vol 08 - Civilian Pay Policy and Procedures

```
	CHAPTER 2 TIME AND ATTENDANCE
```

		0204. TIME AND ATTENDANCE CERTIFICATION

```
		0205. TIME AND ATTENDANCE REPORTING
```
```
		0206. ADJUSTMENTS AND CORRECTIONS
```
```
		0208. LABOR DISTRIBUTION
```
```
	CHAPTER 3 PAY ADMINISTRATION
```
```
		0301. GENERAL PROVISIONS
```
```
		0303. PREMIUM PAY
```

		0306. RECRUITMENT AND RELOCATION BONUSES

```
		0307. LUMP-SUM LEAVE PAYMENTS
```
```
		0308. SEVERANCE
```
```
		0309. ADVANCE OF PAY
```
```
		0311. AWARDS
```

		0312. CONTINUATION OF PAY (COP) FOR FEDERAL EMPLOYEES

```
		0313. BACK PAY
```
```
		0314. EMERGENCY EVACUATION PAYMENTS
```
```
		0315. MISCELLANEOUS
```
```
	CHAPTER 5 LEAVE
```
```
		0501.   GENERAL REQUIREMENTS
```
```
		0502. ANNUAL LEAVE
```
```
		0503. SICK LEAVE
```
```
		0508. RESTORED LEAVE
```
```
		0510. COMPENSATORY TIME USED
```

		0511. COMPENSATORY TIME OFF FOR RELIGIOUS REASONS.

		0512. LEAVE-SHARING PROGRAMS (VOLUNTARY LEAVE TRANSFER AND VOLUNTARY LEAVE BANK)

```
		0514. CREDIT HOURS
```
```
		0517. COURT LEAVE
```
```
		0518. MILITARY LEAVE
```
```
		0528. SUSPENSION.
```

	CHAPTER 6 MISCELLANEOUS ACTIONS (SPECIAL ACTIONS)

		0602. UNEMPLOYMENT INSURANCE FOR CANADIAN EMPLOYEES

```
		0603. MASS TRANSFER OF PAY ACCOUNTS
```
```
		0604. DOUBTFUL OR QUESTIONABLE CLAIMS
```
```
	CHAPTER 7 SPECIAL CATEGORY EMPLOYEES
```

		0702. DEPARTMENT OF DEFENSE EDUCATION ACTIVITY (DODEA) EMPLOYEES

		0703. OTHER THAN FULL-TIME CAREER EMPLOYEES

```
		0704. REEMPLOYED ANNUITANTS
```
```
		0705. DECEASED EMPLOYEES
```
```
		0707. LEGALLY INCOMPETENT EMPLOYEES
```

		0708. MISSING PERSONS, CAPTURED OR INTERNED

		0714. EMERGENCY MEDICAL TECHNICIAN (EMT)

	CHAPTER 8 UNDERPAYMENTS AND INDEBTEDNESS

```
		0801. UNDERPAYMENTS
```

		0803. RECOVERY OF OVERPAYMENTS OF PAY AND ALLOWANCES FROM CURRENT DEPARTMENT OF DEFENSE EMPLOYEES

		0804. RECOVERY OF OVERPAYMENTS OF PAY AND ALLOWANCES FROM TRANSFERRED OR FORMER DEPARTMENT OF DEFENSE EMPLOYEES

		0805. RECOVERY OF OTHER DEPARTMENT OF DEFENSE DEBTS

```
		0806. SALARY OFFSET REQUESTS
```
```
		0808. CORRECTIONS
```
```
	CHAPTER 9 RECORDS, FILES AND REPORTS
```
```
		0901. RECORDS AND FILES
```
```
		0902. REPORTS
```

DoD FMR Vol 09

DOD FMR Vol 09 - Travel Policy and Procedures

```
	CHAPTER 2 DEFENSE TRAVEL SYSTEM
```

		0206 FISCAL YEAR END TRAVEL AND ACCOUNTING POLICY

	CHAPTER 3 DEPARTMENT OF DEFENSE GOVERNMENT TRAVEL CHARGE CARD

		0308 TRAVELER REIMBURSEMENT AND PAYMENT RESPONSIBILITIES

	CHAPTER 5 TEMPORARY DUTY TRAVEL (TDY) - NONDEFENSE TRAVEL SYSTEM

```
		0502 RESPONSIBILITIES
```
```
		0503 TRAVEL ORDERS
```
```
		0504 TRAVEL ADVANCES
```
```
		0505 TRAVEL ADVANCE LIMITATIONS
```

		0508 GOVERNMENT QUARTERS AND DINING FACILITY AVAILABILITY

		0509 SPECIAL STATUS AND PER DIEM RATES

```
	CHAPTER 6 PERMANENT DUTY TRAVEL
```

		0603 TRANSPORTATION AND STORAGE OF HOUSEHOLD GOODS (HHG)

		0610 CIVILIAN REAL ESTATE TRANSACTIONS

		0611 PAYMENT OF TRAVEL VOUCHERS INVOLVING OCONUS PERMANENT DUTY ASSIGNMENT FOR DOD CIVILIAN EMPLOYEES

		0612 RELOCATION INCOME TAX ALLOWANCE (RITA)

	CHAPTER 8 PROCESSING TRAVEL CLAIMS - OTHER THAN DEFENSE TRAVEL SYSTEM

```
		0801 GENERAL
```
```
		0805 SUBMISSION OF TRAVEL CLAIMS
```

		0806 COLLECTIONS AND INDEBTEDNESS FOR EMPLOYEES

```
		0808 CLAIM FOR LATE PAYMENT FEE
```

DoD FMR Vol 10

DOD FMR Vol 10 - Contract Payment Policy and Procedures

```
	0101. GENERAL
```
```
	0102. PROCEDURES
```

	Chapter 2 DISCOUNT OFFERS AND CALCULATIONS AND REBATES

```
		0201. POLICY
```
```
		0202. PROCEDURES
```

	Chapter 4 MISCELLANEOUS ADVANCE PAYMENTS

```
		0401. ADVANCE PAYMENTS
```
```
	Chapter 5
```
```
		0501. LEASES
```
```
		0502.  LEASES: TAXES AND IMPROVEMENTS
```

	Chapter 6 FEDERAL, STATE, LOCAL, AND FOREIGN TAXES

```
		0601.  TAXES
```
```
		0603.  STATE AND LOCAL TAXES
```
```
		0604.  CUSTOMS
```
```
		0605.  MISCELLANEOUS
```
```
	Chapter 7 PROMPT PAYMENT ACT
```
```
		0701. GENERAL
```
```
		0702. INVOICES
```
```
		0703. INTEREST
```
```
		0704. INTEREST PAYMENTS FUNDING
```

	Chapter 10 PAYMENT VOUCHERS - SPECIAL APPLICATIONS

```
		1001. INTRAGOVERNMENTAL PAYMENTS
```

		1002. PARTIAL PAYMENTS AND COST REIMBURSEMENT CONTRACTS

```
		1003. FAST PAYMENT
```

	Chapter 11 PAYMENT AS REIMBURSEMENT FOR PERSONAL EXPENDITURES

```
		1101. PERSONAL EXPENSES
```
```
	Chapter 12 MISCELLANEOUS PAYMENTS
```
```
		1201. FEES AND AWARDS
```
```
		1202. PURCHASES OF SPECIAL ITEMS
```

	Chapter 14 TRANSPORTATION PAYMENTS OTHER THAN FREIGHT AND PERSONAL PROPERTY

		1401. GENERAL TRANSPORTATION PROCEDURES AND PAYMENTS

	Chapter 16 PAYMENT FOR POSTAL SERVICES AND SMALL PACKAGE DELIVERY COSTS

```
		1602. PAYMENT PROCEDURES
```
```
		1605. POSTAL METERS
```
```
	Chapter 17 ELECTRONIC DATA INTERCHANGE
```
```
		1701. INTRODUCTION
```
```
	Chapter 18
```
```
		1803. COLLECTION OF DEBTS
```
```
		1805. INTERNAL ADMINISTRATIVE OFFSETS
```
```
		1806. TRANSFER OF DELINQUENT DEBTS
```

		1807. INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES

		1808. DEFERMENTS AND DISPUTES UNDER THE CONTRACT DISPUTES ACT

	Chapter 19 PAYMENT PROVISIONS FOR GRANTS AND OTHER INSTRUMENTS OF ASSISTANCE

```
		1901. PAYMENTS
```
```
		1902.
```
```
	Chapter 20 CONTRACT RECONCILIATION
```
```
		2001. GENERAL
```

	Chapter 21 JUNIOR RESERVE OFFICER TRAINING CORPS (JROTC) INSTRUCTOR PAY

```
		2103. RESPONSIBILITIES
```

DoD FMR Vol 11A

DOD FMR Vol 11A - Reimbursable Operations, Policy and Procedures

	Chapter 1 GENERAL REIMBURSEMENT PROCEDURES AND SUPPORTING DOCUMENTATION

```
		0102 POLICY AND PROCEDURES
```
```
	Chapter 2 PROJECT ORDERS
```

		0207. REIMBURSEMENTS TO PERFORMING DOD-OWNED ESTABLISHMENTS

		0208. ACCOUNTING FOR COST OF PERFORMANCE

```
	Chapter 3 ECONOMY ACT ORDERS
```
```
		0301 GENERAL
```
```
		0304 POLICY
```
```
		0305 ORDERING AND PAYMENT PROCEDURES
```
```
	Chapter 4 USER FEES
```
```
		0405. COLLECTIONS
```

	Chapter 5 DISPOSITION OF PROCEEDS FROM DEPARTMENT OF DEFENSE SALES OF SURPLUS PERSONAL PROPERTY

```
		0502. POLICY AND PROCEDURES
```

	Chapter 7 INTERNATIONAL NARCOTICS CONTROL PROGRAM

		0702. SUPPORT OF THE INTERNATIONAL NARCOTICS CONTROL PROGRAM

	CHAPTER 8 INTERNATIONAL ACQUISITION AND CROSS-SERVICING AGREEMENTS

```
		0802 POLICY AND PROCEDURES
```

		0803 ACCOUNTING FOR REIMBURSABLE LOGISTICAL SUPPORT, SUPPLIES, AND SERVICES

		0804 ACQUISITION AND CROSS-SERVICING REPORTS

```
		0805 OTHER REQUIREMENTS
```

		0806 PRICING REIMBURSABLE TRANSACTIONS

	Chapter 9 SUPPORT OF INTERNATIONAL MILITARY ACTIVITIES

```
		0904 POLICY AND PROCEDURES
```

	Chapter 10 UNIT EXCHANGE OF TRAINING AND RELATED SUPPORT BETWEEN THE UNITED STATES AND FOREIGN COUNTRIES

```
		1002. POLICY AND PROCEDURES
```

	Chapter 11 SPECIAL OR TECHNICAL SERVICES TO STATE AND LOCAL GOVERNMENTS

```
		1101. OVERVIEW
```

	Chapter 12 MAJOR RANGE AND TEST FACILITIES

```
		1202 POLICY AND PROCEDURES
```

	Chapter 13 DOD SUPPORT TO UNITED STATES COMMERCIAL SPACE ACTIVITIES

```
		1305. BILLING
```
```
		1306. DISPOSITION OF COLLECTIONS
```

	Chapter 14 SALE OF SAMPLES, DRAWINGS, INFORMATION, EQUIPMENT, AND CERTAIN SERVICES BY A GOVERNMENT LABORATORY, CENTER, RANGE, OR TESTING FACILITY

```
		1403. FEES AND CHARGES
```

	Chapter 15 TRAINING OF SPECIAL OPERATIONS FORCES WITH FRIENDLY FOREIGN FORCES

```
		1502. POLICY AND PROCEDURES
```

	Chapter 16 ACCOUNTING FOR PRODUCTION AND SALE OF FOREST PRODUCTS

```
		1602. POLICY AND PROCEDURES
```
```
		Annex Army
```
```
	Chapter 17 OFFSETTING RECEIPTS
```

		1703. ACCOUNTING AND REPORTING STANDARDS FOR OFFSETTING RECEIPTS

DoD FMR Vol 11B

DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)

	Chapter 1 DEFENSE WORKING CAPITAL FUNDS GENERAL POLICIES AND REQUIREMENTS

```
		0101. GENERAL
```

	Chapter 2 ESTABLISHMENT OF FUND ACTIVITIES, TRANSFER OF FUND FUNCTIONS AND CLOSURE OF FUND ACTIVITIES

```
		0203. COMMENCEMENT OF FUND OPERATIONS
```
```
		0204. TRANSFER OF DWCF FUNCTIONS
```
```
		0205. CLOSURE OF DWCF ACTIVITY
```
```
	Chapter 3 BUDGETARY RESOURCES
```
```
		0302. DIRECT APPROPRIATIONS RECEIVED
```

	Chapter 4 FUNDS BALANCE WITH TREASURY, RECEIVABLES, ADVANCES, AND CASH MANAGEMENT

```
		0401 FUND BALANCE WITH TREASURY
```
```
		0402 RECEIVABLES
```
```
		0403 ADVANCES AND PREPAYMENTS
```
```
		0404 CASH MANAGEMENT
```
```
	Chapter 9 LIABILITIES
```
```
		0901. GENERAL STANDARDS
```
```
		0902. SPECIFIC STANDARDS
```
```
	Chapter 10 NET POSITION
```
```
		1001. NET POSITION
```
```
		1002. ACCOUNTING FOR NET POSITION
```

	Chapter 11 REIMBURSEMENTS AND REVENUE RECOGNITION

```
		1101. REIMBURSEMENTS
```
```
		1102. REVENUE RECOGNITION
```

		1103. ACCOUNTING FOR REIMBURSEMENTS AND REVENUE RECOGNITION

```
		1104. PRIOR PERIOD ADJUSTMENTS
```
```
	Chapter 12 EXPENSES
```
```
		1202. MILITARY PERSONNEL EXPENSE
```
```
		1203. DEPRECIATION EXPENSE
```

	Chapter 13 COST ACCOUNTING REQUIREMENTS FOR DEPOT MAINTENANCE

		1302. ESTABLISHING THE COST ACCOUNTING MODULE

```
		1303. ESTABLISHING JOB ORDERS
```
```
		1304. JOB ORDER REQUIREMENTS
```
```
		1305. PROCESS COST CENTERS PROCEDURES
```
```
		1307. LABOR COSTS
```
```
		1308. MATERIAL COSTS
```
```
		1309. OTHER DIRECT COSTS
```
```
		1310. INDIRECT COSTS
```
```
	Chapter 14 MOBILIZATION COSTS
```
```
		1404. FUNDING
```
```
		1405. ACCOUNTING
```
```
	Chapter 58 CAPITAL ASSETS
```

DoD FMR Vol 12

DOD FMR Vol 12 - Special Accounts Funds and Programs

```
	CHAPTER 1 FUNDS
```
```
		0103 GENERAL FUNDS
```
```
	CHAPTER 2  PRODUCTIVITY GAIN SHARING
```
```
		0202. POLICY AND PROCEDURES
```
```
		0203. PLANS
```
```
		0204. Accounting
```

	CHAPTER 3  CONTRIBUTIONS FOR DEFENSE PROGRAMS, PROJECTS, AND ACTIVITIES

```
		0303. POLICY ON CONTRIBUTIONS
```
```
		0306. INVESTING CONTRIBUTIONS
```

	CHAPTER 4  DIRECT LOANS AND LOAN GUARANTEES

```
		0402. STANDARDS
```
```
		0403. CREDIT REFORM FUND CONTROLS
```
```
		0406. DIRECT LOANS
```
```
		0407. GUARANTEED LOANS
```

		0408. COMPUTATION OF INTEREST EXPENSE AND INTEREST INCOME

	CHAPTER 5  GRANTS AND COOPERATIVE AGREEMENTS

		0502. ACCOUNTING STANDARDS FOR GRANTS AND COOPERATIVE AGREEMENTS

		0504. FINANCIAL MANAGEMENT FOR GRANTS AND COOPERATIVE AGREEMENTS

	CHAPTER 6  DEFENSE EMERGENCY RESPONSE FUND

```
		0601. OVERVIEW
```
```
		0602. POLICY AND PROCEDURES
```

	CHAPTER 7  FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN

```
		0702. GENERAL REQUIREMENTS
```
```
		0707. GOVERNMENT HOUSING LIABILITY
```
```
		0708. SUPPLY SYSTEM MATERIEL
```

	CHAPTER 8  FOREIGN NATIONAL EMPLOYEES SEPARATION PAY ACCOUNT, DEFENSE

```
		0801. OVERVIEW
```
```
		0802. POLICY AND PROCEDURES
```
```
		0803. SUBSEQUENT DISBURSEMENTS
```
```
		0804. RESPONSIBILITIES
```
```
	CHAPTER 9  INTERNATIONAL AGREEMENTS
```
```
		0903. LEGAL CONSIDERATIONS
```
```
		0904. FISCAL CONSIDERATIONS
```
```
		0905. PROPOSED AGREEMENT
```

	CHAPTER 10 FUNDING CIVILIAN SEPARATION INCENTIVES AND CIVILIAN PERSONNEL TRANSITION INITIATIVES

```
		1002. GENERAL FUNDING POLICY
```

	CHAPTER 11  PRIVATIZATION OF DEFENSE UTILITY SYSTEMS

		1102. CONSIDERATION FOR CONVEYANCE OF UTILITY SYSTEMS

```
		1103. POLICY AND PROCEDURES
```

	CHAPTER 12  IDENTIFICATION, RETENTION, AND USE OF ENERGY AND WATER CONSERVATION SAVINGS

```
		1201. OVERVIEW
```

		1203. PROCEDURES CONCERNING ENERGY OR WATER COST-SAVINGS AMOUNTS AND INCENTIVES RECEIVED FROM UTILITIES UNDER 10 U.S.C. 2865 AND 2866

		1204. PROCEDURES CONCERNING REVENUES FROM THE SALE OF ELECTRICITY UNDER 10 U.S.C. 2867

		1205. PROCEDURES CONCERNING ENERGY COST SAVINGS UNDER SECTION 736 OF THE NATIONAL DEFENSE AUTHORIZATION ACT FOR FISCAL YEAR 1989, AS AMENDED (42 U.S.C. 8287 note)

		1206. CARRYOVER OF UNOBLIGATED BALANCES UNDER 10 U.S.C. 2865 RESULTING FROM ENERGY CONSERVATION MEASURES

		1207. ACCOUNTING FOR ENERGY COST SAVINGS

	CHAPTER 13  FISCAL POLICY FOR BASE CLOSURE AND REALIGNMENT

```
		1302. POLICY AND PROCEDURES
```

		1303. BUDGET AND ACCOUNTING RESPONSIBILITIES

		1305. ADMINISTRATION OF BASE CLOSURE FUNDS

```
		AIR FORCE ANNEX
```

	CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY

```
		1401. OVERVIEW
```
```
		1402. POLICY AND PROCEDURES
```

	CHAPTER 15 EDUCATIONAL ASSISTANCE PROGRAMS

```
		1501 OVERVIEW
```
```
		1502 EDUCATIONAL ASSISTANCE PROGRAMS
```

		1506 FUNDING FOR EDUCATIONAL ASSISTANCE PROGRAMS

		1507 FUND TRANSFERS OF MILITARY PERSONNEL APPROPRIATIONS

```
		1508 FUND TRANSFERS TO DVA
```
```
		1509 PAYROLL DEDUCTIONS
```
```
		1510 REFUNDS OR ERRONEOUS DEDUCTIONS
```

		1511 COLLECTION OF EDUCATIONAL DEBTS OWED TO THE GOVERNMENT

	CHAPTER 16 MILITARY PERSONNEL ENTITLEMENT PROGRAMS

```
		1601. GENERAL
```

		1602. GENERAL ACCOUNTING POLICY FOR ENTITLEMENT PROGRAMS

		1603. ACCOUNTING POLICY FOR THE ACCRUAL AND INVESTMENT OF RETIRED MILITARY PAY

```
	CHAPTER 19 FOOD SERVICE PROGRAM
```

		1902. REIMBURSABLE MEAL AND MEAL SERVICE (OPERATING) CHARGES

```
		1903. MEAL CHARGES
```
```
		1905. DISPOSITION OF FUNDS
```
```
		1906. ACCOUNTING FOR FOOD ALLOWANCES
```

	CHAPTER 20 MILITARY ACADEMY DINING HALL OPERATIONS

```
		2002 POLICY AND PROCEDURES
```

	CHAPTER 21 ACCOUNTING FOR DEFENSE MILITARY HEALTH PROGRAM RESOURCES

```
		2102. POLICY AND PROCEDURES
```

		2103. RESPONSIBILITIES  An allocation of the DHP appropriation shall be provided to the performing DoD Components for execution as follows.

	CHAPTER 22 NATIONAL DEFENSE STOCKPILE TRANSACTION FUND

		2203. ACCOUNTING REQUIREMENTS AND PROCEDURES

```
	CHAPTER 23 CONTINGENCY OPERATIONS
```
```
		2301 PURPOSE
```
```
		2303 RESPONSIBILITIES
```

		2304 ESTIMATING PROCEDURES FOR CONTINGENCY OPERATIONS

```
		2305 GENERAL FUNDING RESPONSIBILITIES
```
```
		2306 SPECIAL FUNDING MECHANISMS
```
```
		2307 COST COLLECTION
```
```
		2308 COST REPORTING
```
```
		2309 DETERMINING COST
```
```
		2310 BILLING
```
```
		2311 REIMBURSEMENT/DISTRIBUTION
```

		2312 NONCOMBATANT EVACUATION OPERATIONS (NEO)

	CHAPTER 24 BURDENSHARING AND OVERSEAS RELOCATION CONTRIBUTIONS BY FOREIGN ALLIES

```
		2403 RESPONSIBILITIES
```
```
		2404 MONETARY CONTRIBUTIONS
```
```
		2405 ACCOUNTING
```
```
		2406 AVAILABILITY OF CONTRIBUTIONS
```

	CHAPTER 25 DISPOSITION OF NON-DOD PERSONAL PROPERTY

		2502. DISPOSITION OF UNCLAIMED PROPERTY

		2504. NAVY AND MARINE CORPS PROCEDURES FOR DISPOSITION OF PERSONAL PROPERTY OF DECEASED MEMBERS

	CHAPTER 26 DEFENSE MODERNIZATION ACCOUNT

		2607. PROCEDURES CONCERNING TRANSFERS FROM THE DEFENSE MODERNIZATION ACCOUNT

DoD FMR Vol 13

DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures

	Chapter 1 - NONAPPROPRIATED FUND ACCOUNTING - 4-Jan

```
		0106 ACCOUNTING OFFICE (AO)
```
```
	CHAPTER 3 - ASSETS
```
```
		0302 CURRENT ASSETS
```
```
		0303 NON-CURRENT ASSETS.
```
```
	Chapter 4 LIABILITIES
```
```
		0405 PROMPT PAYMENT ACT.
```
```
		0406 CONTINGENT LIABILITIES.
```
```
	CHAPTER 5 REVENUE
```
```
		0501 GENERAL
```
```
	CHAPTER 7 FINANCIAL REPORTING
```
```
		0702 REPORTING TO THE IRS.
```
```
	CHAPTER 8 PAYROLL
```
```
		0803 IRS REQUIREMENTS.
```
```
		0805 DoD EMPLOYEE BENEFIT PORTABILITY
```
```
	CHAPTER 10 MISCELLANEOUS
```
```
		1003 CASH METHOD OF ACCOUNTING
```

DoD FMR Vol 14

DOD FMR Vol 14 - Administrative Control of Funds and Anti-Deficiency Act Violations

	Chapter 1 ADMINISTRATIVE CONTROL OF APPROPRIATIONS

```
		0102. POLICY
```

	Chapter 2 VIOLATIONS OF THE ANTIDEFICIENCY ACT

```
		0201. VIOLATIONS
```

		0202. CODIFICATION OF THE ANTIDEFICIENCY ACT

```
	Chapter 4 BEGINNING AN INVESTIGATION
```
```
		0401. FORMAL INVESTIGATION
```

	CHAPTER 10 VIOLATIONS--CAUSES, PREVENTION, AND CORRECTION

```
		1001 CAUSES OF VIOLATIONs
```
```
		1002 PREVENTING VIOLATIONS
```
```
		1003 ERRONEOUS CHARGING OR RECORDING
```
```
		1004 corrective action
```

		Appendix A PROCEDURES FOR THE ADMINISTRATIVE CONTROL OF FUNDS

DoD FMR Vol 15

DOD FMR Vol 15 - Security Assistance Policy and Procedures

```
	CHAPTER 1 GENERAL INFORMATION
```
```
		0102. TREASURY ACCOUNTS
```
```
		0103.   TYPES OF FINANCING
```
```
	Chapter 2 FINANCE
```
```
		0201. INTRODUCTION
```

		0205. PREPARATION AND PROCESSING OF DD FORM 2060 FOR FMS CONTRACT ADMINISTRATION SERVICES (CAS) COSTS INCURRED IN SUPPORT OF FMS CAS BUDGETS AND FUNDS BEING REIMBURSED BY THE FMS CAS SURCHARGE ACCOUNT

```
		0209. CASE EXECUTION
```
```
		0210. FMS CASE CLOSURE PROCEDURES
```
```
		0211. WRITE-OFF AUTHORITY.
```

		0212. ANTIDEFICIENCY ACT VIOLATIONS AND ADVERSE FINANCIAL CONDITION REPORTS

```
	Chapter 3 ACCOUNTING
```
```
		0301 INTRODUCTION
```

		0302 FMS TRUST FUND ACCOUNTING REQUIREMENTS

		0303 IMPLEMENTING AGENCY ACCOUNTING REQUIREMENTS

		0304 ACTUAL ADMINISTRATIVE EXPENSE ACCOUNTING REQUIREMENTS

```
		0305 INTERNAL CONTROL
```
```
	Chapter 4 CASH MANAGEMENT
```
```
		0401. INTRODUCTION
```
```
		0403. PAYMENT SCHEDULES
```

		0405. DEPOSIT OF CUSTOMER CASH INTO TREASURY ACCOUNTS

```
		0406. EXPENDITURE AUTHORITY
```

	Chapter 5 FOREIGN MILITARY SALES INDEBTEDNESS AND ARREARAGES

```
		0501. INTRODUCTION
```
```
		0502. REQUIREMENTS
```
```
	Chapter 6 CASE FILES
```
```
		0602. UNIFORM FMS CASE DOCUMENTATION
```
```
	Chapter 7 PRICING
```
```
		0701 INTRODUCTION
```
```
		0702. PRICING OF PERSONNEL SERVICES
```

		0703.  CASH SALES OF DEFENSE ARTICLES ISSUED FROM STOCK

		0704.  CASH SALES OF DEFENSE ARTICLES FROM NEW PROCUREMENT FOR DIRECT DELIVERY AND PARTICIPATION IN NEW PRODUCTION

```
		0705. ACCESSORIAL COSTS
```
```
		0706.  ADMINISTRATIVE CHARGES
```

		0707. COOPERATIVE LOGISTICS SUPPLY SUPPORT ARRANGEMENTS

		0708. STORAGE, REPAIR AND/OR MODIFICATION OF CUSTOMER-OWNED MATERIEL

		0709. COSTS ALLOCABLE FOR JOINTLY USED FACILITIES

```
		0710. TRAINING OF FOREIGN NATIONALS
```

		0711. INSTRUCTIONS FOR COMPUTING FMS TRAINING COST

		0712.  INCREMENTAL COSTING OF TRAINING

		0713.  OTHER CASH SALES AND LEASING OF DEFENSE ARTICLES

```
		0714.  EXPANSION OF FACILITIES
```
```
		0715.  PRICING FOR USE OF TECHNOLOGY
```
```
		0716. PUBLICATION PRICING
```

		0717. SPECIAL DEFENSE ACQUISITION FUND (SDAF)

```
		0718. CASE MANAGEMENT LINE
```

		0720 PERIODIC REVIEW AND UPDATING OF RATES

```
		0722.  LOGISTICS SUPPORT CHARGE
```
```
	Chapter 8 BILLING AND REIMBURSEMENT
```
```
		0801. INTRODUCTION
```
```
		0802.  FMS BILLING STATEMENT
```

		0803. FMS CUSTOMER REQUESTS FOR BILLING AND SUPPLY ADJUSTMENTS

		0804.  IMPLEMENTING AGENCY PERFORMANCE; REPORTS OR REQUESTS FOR REIMBURSEMENT;

		0805. TRANSPORTATION COST LOOK-UP TABLE

		0806. BILLING ACTUAL COST FOR CHARGES APPLIED BY SAAC

		0809. PERFORMANCE AND DELIVERY REPORTING

DoD 4140.1-R

DoD 4140.1-R DoD Supply Chain Materiel Management Regulation

```
	CHAPTER 3 SOURCE
```
```
		C3.8. RECEIPT PROCESSING
```

DoD 5400.11-R
- ```
DoD 5400.11-R Privacy Program
```

Prepare Advice of Collection
- BEP: FV
- Description
  - Prepare advice of collection to record the debit voucher information from the Financial Institution. Original collection information can be used as a reference to record the debit transaction to the appropriate appropriation.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```

Prepare Certified Business Partner Payment

BEP: FV
Description
- This process involves the preparation of the Certified Business Partner Payment which is sent to Disbursing after being certified by a Certifying Officer in accordance with the Certifying Officer's Legislation. At this point the funds balance within the General Ledger is checked to verify the availability of funds. In the case of Foreign Military Sales, the payment is not released to Disbursing without an Expenditure Authority. The Electronic Funds Transfer information for the vendor, or other party owed by the Government, is also included in the Certified Business Partner Payment, if applicable.

Linked constraints

CFR Title 15

CFR Title 15 - Commerce and Foreign Trade

```
	Volume 2
```

		Chapter VII - Bureau of Economic Analysis, Department of Commerce

```
			Part 730 - General Information
```
```
			Part 732 - Steps for Using the EAR
```

			Part 734 - Scope of the Export Administration Regulations

```
			Part 736 - General Prohibitions
```

			Part 738 - Commerce Control List Overview and the Country Chart

```
			Part 740 - License Exceptions
```
```
			Part 742 - Control Policy
```

			Part 743 - Special Reporting Requirements

			Part 744 - Control Policy: End-User and End-Use Based

SFFAS 1

SFFAS 1 - Accounting for Selected Assets and Liabilities

```
	RECOMMENDED STANDARDS
```
```
		SPECIFIC STANDARDS
```
```
			Fund Balance with Treasury
```

TFM Vol 1 Part 4

Vol 1 -  Part 4 - Chapter 1000 (T/L 560)

```
	PART 4--CHAPTER 2000
```

		Section 2025 - Basic Disbursement Requirements

		Section 2040 - Certification and Approval of Vouchers

		Section 2045 - Payments From Basic Vouchers

		Section 2050 - Payments From Treasury Electronic Certification System Voucher and Schedule of Payments

		Section 2055 - Payments From Paper SF 1166, Voucher and Schedule of Payments

		Section 2060 - Payments From SF 1166-EDP, Voucher and Schedule of Payments

		Section 2065 - Foreign Currency Payments

JFMIP SR-02-02

JFMIP-SR-02-02 June 2002 Acquisition/Financial Systems Interface Requirements  Federal Financial Management System Requirements

```
	Payment
```
```
	CLOSEOUT
```

	Micropurchases Made with Purchase Cards

```
	GENERAL SYSTEMS REQUIREMENTS
```

DoD 4000.25-M

DoD 4000.25-M Defense Logistics Management System (DLMS) Manual

```
	Volume 5 - Finance
```
```
		CHAPTER  2 DLMS BILLING
```
```
			C2.4. DLMS NONINTERFUND BILLING.
```

		CHAPTER  3 PROCESSING AND PAYMENT OF DLMS BILLS

```
			C3.1 PAYMENT OF NONINTERFUND BILLS
```
```
			C3.2. PROCESSING INTERFUND BILLS.
```
```
		CHAPTER  4 DLMS BILLING ADJUSTMENTS
```
```
			C4.8 BILL COPY PROCEDURES
```

			C4.10. ADJUSTMENTS FOR DISCREPANCY REPORTS.

```
			C4.11 ADJUSTMENTS FOR BILLING ERRORS
```

			C4.13. ADJUSTMENTS FOR FMS DISCREPANCIES AND BILLING ERRORS.

DoD 5105.38-M

DoD 5105.38-M Security Assistance Management Manual (SAMM)

	C4. CHAPTER 4 FOREIGN MILITARY SALES PROGRAM GENERAL INFORMATION

```
		C4.1. DEFINITION AND PURPOSE
```

		C4.2. WHO MAY PURCHASE USING THE FMS PROGRAM

		C4.3. WHAT MAY BE PURCHASED USING THE FMS PROGRAM

		C4.4. WHAT MAY NOT BE PURCHASED USING THE FMS PROGRAM

```
		C4.5. GENERAL FMS POLICIES
```
```
		C4.6. GENERAL FMS FINANCIAL POLICIES
```

DoD FMR Vol 01

FMR Vol 01 - General Financial Management Information Systems and Requirements

DoD FMR Vol 03

DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources

	Chapter 11 UNMATCHED DISBURSEMENTS, NEGATIVE UNLIQUIDATED OBLIGATIONS, INTRANSIT DISBURSEMENTS AND SUSPENSE ACCOUNTS

		1109. CORRECTIONS AND POSTINGS OF PRIOR DISBURSEMENTS INVOLVING APPROPRIATED FUNDS

		1110. CORRECTIONS AND POSTINGS OF DISBURSEMENTS INVOLVING THE WORKING CAPITAL FUNDS

		1111. CORRECTIONS AND POSTINGS OF DISBURSEMENT INVOLVING THE FOREIGN MILITARY SALES (FMS) TRUST FUND

		1112. CORRECTIONS OF DISBURSEMENTS INVOLVING BOTH APPROPRIATED FUNDS AND REVOLVING OR TRUST FUNDS

		1113. CORRECTIONS REQUIRING NEW DISBURSEMENTS OR COLLECTIONS

		1114. POLICY AND PROCEDURES FOR PROCESSING AND OBLIGATING AMOUNTS FOR IN-TRANSIT DISBURSEMENTS

DoD FMR Vol 10

DOD FMR Vol 10 - Contract Payment Policy and Procedures

```
	0101. GENERAL
```
```
	0102. PROCEDURES
```
```
	Chapter 17 ELECTRONIC DATA INTERCHANGE
```
```
		1701. INTRODUCTION
```
```
	Chapter 20 CONTRACT RECONCILIATION
```
```
		2001. GENERAL
```

DoD FMR Vol 11A

DOD FMR Vol 11A - Reimbursable Operations, Policy and Procedures

	CHAPTER 8 INTERNATIONAL ACQUISITION AND CROSS-SERVICING AGREEMENTS

```
		0802 POLICY AND PROCEDURES
```

		0803 ACCOUNTING FOR REIMBURSABLE LOGISTICAL SUPPORT, SUPPLIES, AND SERVICES

```
		0805 OTHER REQUIREMENTS
```

		0806 PRICING REIMBURSABLE TRANSACTIONS

DoD FMR Vol 14

DOD FMR Vol 14 - Administrative Control of Funds and Anti-Deficiency Act Violations

	CHAPTER 10 VIOLATIONS--CAUSES, PREVENTION, AND CORRECTION

		Appendix A PROCEDURES FOR THE ADMINISTRATIVE CONTROL OF FUNDS

DoD FMR Vol 15

DOD FMR Vol 15 - Security Assistance Policy and Procedures

```
	CHAPTER 1 GENERAL INFORMATION
```
```
	Chapter 2 FINANCE
```

		0205. PREPARATION AND PROCESSING OF DD FORM 2060 FOR FMS CONTRACT ADMINISTRATION SERVICES (CAS) COSTS INCURRED IN SUPPORT OF FMS CAS BUDGETS AND FUNDS BEING REIMBURSED BY THE FMS CAS SURCHARGE ACCOUNT

```
		0209. CASE EXECUTION
```
```
		0210. FMS CASE CLOSURE PROCEDURES
```
```
	Chapter 3 ACCOUNTING
```

		0302 FMS TRUST FUND ACCOUNTING REQUIREMENTS

```
		0305 INTERNAL CONTROL
```
```
	Chapter 6 CASE FILES
```
```
		0602. UNIFORM FMS CASE DOCUMENTATION
```

Prepare Deposit Ticket and Advice of Collection
- BEP: FV
- Description
  - Prepare a deposit ticket and other documentation to support the collection.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Prepare DoD Apportionment Request for Submission
- BEP: FV
- Description
  - Final preparation of the SF 132 Apportionment Request for submission to the OMB requires examination, validation and justification of the provisions of the request. For example, the specific funding categories requested need to be evaluated in terms of the net amount of budget authority to be realized and needed to support operations for the apportionment period.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Prepare DoD's Initial President's Budget Submission
- BEP: FV
- Description
  - Prepare DoD's budget for inclusion to the President's Budget. This includes the adjusted Program Objective Memorandum (POM) and Budget Estimate Submission (BES) for the DoD Future Years Defense Program addressing major defense budget issues. Off-year, the DoD set of fully resourced changes to the program and budget submission in the off-years of the Planning, Programming, Budgeting, and Execution process. This comprises both Program Change Proposals (PCPs) and Budget Change Proposals (BCPs) for the off-years. BCPs cover fact of life changes (e.g. cost increases, schedule delays, management reform savings, and workload changes) and changes resulting from Congressional actions.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Prepare DoD's Response to Passback
- BEP: FV
- Description
  - Prepare the DoD's passback response to include comments and feedback from the military services and defense agencies on the issues or inquiries raised during the OMB/OSD budget hearing review.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Prepare Final Period End or On Demand Financial Statement
- BEP: FV
- Description
  - Final period end or on-demand financial statements are created after closing entries have been processed, initial identified anomalies resolved, the trial balance approved, financial statement eliminations have been performed and audit reviews and feedback have been incorporated on the Draft Period End or On Demand Financial Statement. The Final Period End or On Demand Financial Statement will include Statement of Net Cost, Statement of Changes in Net Position, Statement of Budgetary Resources, Statement of Financing, and Statement of Custodial Activity. Final on-demand financial statements may include all of the previously listed financial statement or a subset identified by management. The final period end or on-demand financial statements are then analyzed and provided to management for review and certification.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Prepare Initial Trial Balance
- BEP: FV
- Description
  - This process initiates preparation of the initial trial balance to include closing transactions posted and before financial report level review, analysis, reconciliation and adjustment.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Prepare Paid Disbursement Voucher
- BEP: FV
- Description
  - Prepare documentation which supports that payments have been disbursed, including a copy of payment voucher, copies of invoices, check stub, if applicable. The Paid Disbursement Voucher supports updating the general ledger and managing execution with the U.S. Treasury.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Prepare Reimbursable Bill
- BEP: FV
- Description
  - Prepare manual reimbursable bill when an automated billing procedures cannot be used for transactions within Department of Defense and other federal agencies.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Prepare Report for Congressional Review
- BEP: FV
- Description
  - Depending on the appropriation affected by the reprogramming request, the reprogramming package is prepared according to the Appropriation Act guidelines and submitted by USDC to the Congressional Defense committee.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Prepare Requirements for Submission to Congress
- BEP: FV
- Description
  - Once OMB has approved the reprogramming requirements, the comptroller prepares a reprogramming package (DD1414) for submission to Congress.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Prepare Requirements for Submission to OMB
- BEP: FV
- Description
  - At various Component levels, funding requirements needed to support ongoing steady state operations, changes to requirements and new initiatives are evaluated, based on budget execution rates, trends, and changes to or misaligned funding allocations. The analysis is aimed at determining the amounts of funding needed for both current and planned programs. The aggregated requirements are assembled and evaluated regarding future needs versus projected funding, and strategies developed for closing gaps. Possible reprogramming action requests are developed for submission to OMB for Congressional review and possible pre-approval (DD1414).
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Prepare Schedule of Cancelled Checks
- BEP: FV
- Description
  - A listing of all checks that must be cancelled and have not yet been mailed is prepared for transmission to the Federal Clearinghouse.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Prepare Testimony
- BEP: FV
- Description
  - This is the preparation of testimony to respond back to the Congressional Inquiries.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Prepare Transfer Requirements for Submission to OMB
- BEP: FV
- Description
  - Process and issue budgetary documents (e.g. DD Forms 1414, 1415 & 1416) to adjust the losing and gaining budgetary resources. Documentation is sent to OMB to support the determination of reductions in apportionment.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Preposition Withdrawal
- BEP: FV
- Description
  - The withdrawal is systematically pre-positioned to determine the specified date and areas that funding will be withdrawn.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Process Accrued Severance Liability Information
- BEP: FV
- Description
  - Account that records pay for employees who are involuntarily separated from their jobs. This account does not reflect foreign national separation. Supporting documentation include information for calculations of severance and disbursement vouchers.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Process Authorized Personnel and Benefits Liability Information
- BEP: FV
- Description
  - Receive estimated liability for amounts withheld for employees' salaries for taxes, employee benefit contributions, wage garnishments, and other withholdings that have been earned but are unpaid to the third party.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Process Cash Payment
- BEP: FV
- Description
  - Verify cash disbursement voucher prior to disbursing cash to the payee. Also each voucher for payment must be marked to prevent duplication of payment.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Process Collection Voucher and Deposit
- BEP: FV
- Description
  - Process collection vouchers and deposits based on the type of collection and information received from Treasury, and assign the Collection Voucher Number to the transaction.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Process Contract Clauses
- BEP: CSE FV
- Description
  - This process includes verifying the payment request against the FAR based contract to determine any adjustments based on contract clauses (i.e., contract holdbacks) and creates new accounts as needed.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Process Funded Payroll and Benefits Information Civilian and Military
- BEP: FV
- Description
  - Funded payroll and benefits accounts shows estimated salaries and benefits of civilian and military employees. The estimate should include the supporting documentation detailing the calculations which include payroll records, documented estimates, and disbursement vouchers. Accrual is removed from the books when the pay has been disbursed. Accounts used for accrual Accrued Payroll Civilian and Accrued Payroll Military.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Process Funded and Unfunded Leave Information
- BEP: FV
- Description
  - Funded leave (vacation or sick) which is a compensated absence that is earned and payable in current period. Unfunded leave is leave that is earned but will be paid from future appropriations. A footnote disclosure is required for required for unfunded leave. Funded/Unfunded leave is an estimate of earned unpaid and unfunded leave for civilian and military employees. The required supporting documentation is payroll and leave records. Calculations should also take into account any future pay increases.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Process Intra-Governmental Payment and Collection
- BEP: FV
- Description
  - Intra-governmental payment and collection Information may be consolidated according to payee and scheduled payment date so that a consolidated transaction is provided to the payee.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Process Policy Changes
- BEP: FV
- Description
  - Define new or updated accounting policies based on the requirements that were approved by the Control Board. This process also includes relevant coordination within the Department of Defense.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```

Publish Analytical Results

BEP: FV
Description
- This process step publishes the analytical results of the cost performance analysis to be reviewed by the Business Operations group for further dissemination to interested parties.

Linked constraints

OMB Memo 04-04

OMB Memo 04-04 - E-Authentication Guidance for Federal Agencies

OMB Memo 06-19

OMB Memo 06-19 Reporting Incidents Involving Personally Identifiable Information and Incorporating the Cost for Security in Agency Information Technology Investments

Reference parent process

LRP are only mapped above the level of this process

DoDD 8500.01E

DoDD 8500.01E Information Assurance (IA)

DoDI 8500.2

DoD Instruction 8500.2 - Information Assurance (IA) Implementation

DoDI 8510.01

DoD Instruction 8510.01 DoD Information Assurance Certification and Accreditation Process (DIACAP)

Publish Base for Programming
- BEP: FV
- Description
  - Once congressional feedback has been incorporated and it is determined that there is a need for a baseline report, the reprogramming baseline report is published by the Comptroller.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Publish Fiscal and Program Guidance
- BEP: FV
- Description
  - Publish fiscal and program guidance to be utilized by the components in developing and submitting their Program Objective Memorandums.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Publish Model
- BEP: FV
- Description
  - An administrative step that adds the completed model and supporting information to the inventory of existing models. This step may be supported by the concept of version control and configuration management. This process captures relationship between the customer requests and model(s) used to satisfy them. By maintaining these relationships, the cost revenue performance manager can rapidly respond to customer requests for new or changed models.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Publish Model Results
- BEP: FV
- Description
  - This process step broadcasts the availability of the populated model for further dissemination to interested parties. This may include the provisions of explanations, instructions, recommendations, and supporting documentation regarding the model results.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Publish Program Reports
- BEP: FV
- Description
  - A finalized Report of Programs is generated automatically once the data base is updated, considered current and accurate.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Purchase Investments
- BEP: FV
- Description
  - Purchase of US Treasury investment securities, including calculating amortization purchase premiums and discounts. A transaction confirmation should be received from Treasury. This transaction should trigger an event that will establish an Accounts Receivable for the accrued interest. A certified invoice should also be forwarded to Entitlement.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Re-Calculate Administrative Balance
- BEP: FV
- Description
  - After application of funds collected the amount of outstanding administrative fees is recalculated.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Re-Calculate Interest Balance
- BEP: FV
- Description
  - After application of funds collected the amount of outstanding interest balance is recalculated.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Re-Calculate New Accounts Payable Balance
- BEP: FV
- Description
  - Based on updated information received from the supply chain entitlement process, re-calculate the accounts payable balance.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Re-Calculate Penalty Balance
- BEP: FV
- Description
  - After application of funds collected the amount of outstanding penalty balance is recalculated.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Re-Calculate Principal Balance
- BEP: FV
- Description
  - After application of funds collected from outstanding receivables remaining the remaining principal balance is recalculated.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Re-Calculate Receivable
- BEP: FV
- Description
  - This process re-calculates receivables that are subject to rescheduling, forbearance, deferment, reamortization or other form of extension of due dates.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Receive Accounts Payable Supporting Documentation
- BEP: FV
- Description
  - Receive documentation that supports and authorizes the requested accounts payable transaction; documentation must show basis for amount recorded and terms of payments
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Receive Additional Supporting Collection Information
- BEP: FV
- Description
  - Receive supporting information from Department of Defense functional areas and or components which will help to identify how to apply collections.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Receive Adjustment for Delivered Orders and Accounts Payable
- BEP: FV
- Description
  - Adjust the amount accrued or due for services performed by contractors, vendors, employees, grantees, and other Government funds; adjustment to goods and tangible property received. Adjustments made prior to disbursement.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Receive Audit Report
- BEP: FV
- Description
  - Receive required audit report to be included in the approved and or certified financial statements package.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Receive Cash Payment Receipts
- BEP: FV
- Description
  - Cash receipts are received from external or internal DoD customer by a person designated within the Disbursing Office to process all cash receipts.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Receive Collection Receipts
- BEP: FV
- Description
  - This process involves receiving collection receipts and any supporting documentation related to remittance (i.e. copy of checks, demand letter, advise of payment documentation) from the business operations within DoD and from the Treasury to record collections for Intragovernmental transactions. This information is used in conjunction with deposit information to collect funds to the appropriate appropriation.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Receive Debit Vouchers
- BEP: FV
- Description
  - This process receives the debit voucher that provides information on how to recover funds from returned checks which are not paid for any reason by the bank on which they are drawn. When a check is returned unpaid, the deposit ticket cannot be recalled, corrected, or resubmitted. The receiving bank prepares a debit voucher for the difference of the deposit amount. The accounts receivable and collection accounts will be adjusted upon receipt of an unpaid check and copies of the debit voucher from the receiving bank.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Receive Other Receipts
- BEP: FV
- Description
  - Receive any receipts other than those included with a Debit Voucher or those that are a collection against an open receivable (established when goods or services were provided).
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Receive and Validate Request for Billing
- BEP: FV
- Description
  - This process determines the accuracy of the billing request. The billing request must have a valid receivable data to generate the appropriate payment request to the customer as a result of goods tendered, services rendered, or other adjustments (e.g. requested refunds).
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Reclassify Contract Holdback to Accounts Payable
- BEP: FV
- Description
  - Reclassify contract holdback liability to an accounts payable once vendor has completed contractual obligation and upon receipt of certification from contracting officer to release contract holdback.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Reconcile Deposits
- BEP: FV
- Description
  - DoD reconciles the agency's reported deposits and debit vouchers transactions with Treasury Statement of Differences Deposit Transactions.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Reconcile Disbursements
- BEP: FV
- Description
  - DoD reconciles the agency's reported disbursements and OPAC transactions with Treasury Statement of Differences Disbursing Transactions.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Reconcile Program Information
- BEP: FV
- Description
  - In this process, program information is reconciled and reviewed for anomalies by the Comptroller.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Reconcile Receipt Account Ledger
- BEP: FV
- Description
  - Reconcile receipt transactions from the Treasury's Receipt Account Trial Balance to the Department of Defense current month and year-to-date receipt activity.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Reconcile Undisbursed Expenditure Account Ledger
- BEP: FV
- Description
  - Reconcile the expenditure transactions from the Treasury's Undisbursed Appropriation Account Ledger, Undisbursed Appropriation Account Trial Balance, and Federal Accounting Central Trial Balance System II (FACTS II) to the Department of Defense Fund Balance with Treasury accounts.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Record Loans and Grants
- BEP: FV
- Description
  - This process records the financial impact of business events related to the award, origination, performance, payment, collection and closeout of direct loans, loan guarantees and grants.
- Linked constraints
  - OMB Circular A-11
    - ```
    CIRCULAR NO. A-11 PREPARATION, SUBMISSION, AND EXECUTION OF THE BUDGET
```
- ```
	PART 5 FEDERAL CREDIT
```
    - ```
    		SECTION 185-FEDERAL CREDIT
```

Record and Manage Receivable

BEP: FV
Description
- The Record and Manage Receivable process includes recognizing and recording a claim to cash or other assets against other entities, either based on legal provisions, such as a payment due date, or goods tendered or services rendered and debts due to the Department of Defense, within a specified accounting period. The management of receivables is the collection of amounts due to include administrative fee, interest, and penalties. The process also includes aging of receivables, write-offs, and debt adjudication.

Linked constraints

Public Law 097-255

Public Law 097-255 - Federal Managers Financial Integrity Act of 1982 dated 09/08/1982

Public Law 101-576

Public Law 101-576 - Chief Financial Officers (CFO) Act of 1990

Public Law 104-134

Public Law 104-134 - Debt Collection Improvement Act of 1996

	CHAPTER 10 DEBT COLLECTION IMPROVEMENTS

Public Law 105-264

Public Law 105-264 - Travel and Transportation Reform Act of 1998

	SEC. 2. REQUIRING USE OF THE TRAVEL CHARGE CARD.

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 II - EXECUTIVE SCHEDULE PAY RATES

```
			CHAPTER 55 - PAY ADMINISTRATION
```
```
				SUBCHAPTER II - WITHHOLDING PAY
```

				SUBCHAPTER III - ADVANCEMENT, ALLOTMENT, AND ASSIGNMENT OF PAY

				SUBCHAPTER VIII - SETTLEMENT OF ACCOUNTS

				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 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 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

```
		CHAPTER 15--APPROPRIATION ACCOUNTING
```

			SUBCHAPTER III--TRANSFERS AND REIMBURSEMENTS

```
			SUBCHAPTER IV--CLOSING ACCOUNTS
```
```
	SUBTITLE III-FINANCIAL MANAGEMENT
```
```
		CHAPTER 35--ACCOUNTING AND COLLECTION
```

			SUBCHAPTER II--ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION

			SUBCHAPTER III--AUDITING AND SETTLING ACCOUNTS

			SUBCHAPTER IV--COLLECTION                                        Sec. 3541. Distress warrants

```
		CHAPTER 37--CLAIMS
```

			SUBCHAPTER II--CLAIMS OF THE UNITED STATES GOVERNMENT

			SUBCHAPTER III-CLAIMS AGAINST THE UNITED STATES GOVERNMENT

	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.

		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. 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. 2705. Interest; partial payment of claims

USC Title 37

USC Title 37 - Pay and Allowances of the Uniformed Services 01/22/02

```
	CHAPTER 5 - SPECIAL AND INCENTIVE PAYS
```

		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. 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. 302j. Special pay: accession bonus for pharmacy officers

		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. 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. 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. 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. 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. 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. 403. Basic allowance for housing
```

	CHAPTER 10 - PAYMENTS TO MISSING PERSONS

```
		Sec. 557. Settlement of accounts
```

	CHAPTER 13 - ALLOTMENTS AND ASSIGNMENTS OF PAY

		Sec. 701. Members of the Army, Navy, Air Force, and Marine Corps; contract surgeons.

		Sec. 707. Allotments: members of the National Guard

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. 1581. Housing disposition
```

		SUBCHAPTER IX - DEFENSE HOUSING AND COMMUNITY FACILITIES AND SERVICES

			Sec. 1592j. Disposition of moneys derived from rentals, operation,and disposition of property

```
	CHAPTER 68 - DISASTER RELIEF
```

		SUBCHAPTER IV - MAJOR DISASTER ASSISTANCE PROGRAMS

```
			Sec. 5170b. Essential assistance
```
```
	CHAPTER 82-SOLID WASTE DISPOSAL
```

		SUBCHAPTER III-HAZARDOUS WASTE MANAGEMENT

```
			Sec. 6928. Federal enforcement
```

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
```
```
			Other Current Liabilities
```

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 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 10

Accounting for Internal Use Software - Statement of Federal Financial Accounting Standards Number 10

```
	Accounting Standard
```

		Recognition, Measurement, and Disclosure

```
			Software Used as General PP&E
```
```
			Capitalizable Cost
```
```
			Data Conversion Cost
```
```
			Cutoff for Capitalization
```
```
			Multiuse Software
```
```
			Integrated Software
```
```
			Bundled Products and Services
```
```
			Capitalization Thresholds
```
```
			Enhancements
```

			Post-implementation/Operational Software

```
			Developmental Software
```
```
			Amortization
```
```
			Disclosures
```
```
		Implementation
```

SFFAS 11

SFFAS 11 - Amendments to Accounting for Property, Plant, and Equipment - Definitional Changes - 10/1/1998

SFFAS 12

Recognition of Contingent Liabilities Arising from Litigation: An amendment of SFFAS No. 5, Accounting for Liabilities of the Federal Government

SFFAS 13

SFFAS 13 - DEFERRAL OF PARAGRAPH 65.2 - Material Revenue-Related Transactions Disclosures Amending SFFAS No. 7 Accounting for Revenue and Other Financing Sources

SFFAS 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 22

Statement of Federal Financial Accounting Standards No. 22 - Change in Certain Requirements for Reconciling Obligations and Net Cost of Operations

```
	ACCOUNTING STANDARDS
```

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
```

GAO Title 2

Accounting Principles, Standards, and Requirements:  Title 2 Standards Not Superceded by FASAB Issuances

OMB Circular A-11

CIRCULAR NO. A-11 PREPARATION, SUBMISSION, AND EXECUTION OF THE BUDGET

OMB Circular A-110

OMB Circular A-110 - Uniform Administrative Requirements for Grants and Agreements With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations revised 11/19/1993

```
	Appendix A - Contract Provisions
```

OMB Circular A-127

OMB Circular A-127 - Financial Management Systems

	7. Financial Management System Requirements.

OMB Circular A-129

OMB Circular A-129 - Policies for Federal Credit Programs and Non-Tax Receivables (REVISED)

```
	Appendices(3)
```
```
		APPENDIX A
```

			I. RESPONSIBILITIES OF DEPARTMENTS AND AGENCIES

			II. BUDGET AND LEGISLATIVE POLICY FOR CREDIT PROGRAMS

			III. CREDIT MANAGEMENT AND EXTENSION POLICY

			IV. MANAGING THE FEDERAL GOVERNMENT'S RECEIVABLES

```
			V. DELINQUENT DEBT COLLECTION
```

OMB Memo 04-04

OMB Memo 04-04 - E-Authentication Guidance for Federal Agencies

OMB Memo 06-19

OMB Memo 06-19 Reporting Incidents Involving Personally Identifiable Information and Incorporating the Cost for Security in Agency Information Technology Investments

TFM Vol 1 Part 1

```
TFM Volume 1 Part 1 Introduction
```

	Chapter 2000 FINANCIAL OPERATIONS STARTUP PROCEDURES FOR NEW FEDERAL ENTITIES

		Section 2040-Arranging for Governmentwide Accounting (GWA) System Service

TFM Vol 1 Part 2

TFM Volume 1 Part 2 - Central Accounting and Reporting

```
	Chapter 2500
```

		Section 2515 - Types of Expenditure Transactions Addressed in This Chapter

		Section 2525 - Expenditure Transactions Not Requiring Payment by Check

		Section 2530 - Expenditure Transactions Requiring Payment by Check

```
	Chapter 3100 (T/L 569)
```

		Section 3145 - Preparing and Submitting FMS Form 1219 and FMS Form 1220

		Section 3190 - Statement of Differences

	Chapter 3200 (T/L 551-R)   FOREIGN CURRENCY ACCOUNTING AND REPORTING

```
		Section 3220 - REPORTING REQUIREMENTS
```
```
	Chapter 4100 DEBT MANAGEMENT REPORTS
```
```
		Section 4115-Authority
```

	Chapter 4200 AGENCY REPORTING ON UNEXPENDED BALANCES OF APPROPRIATIONS AND FUNDS

```
		Section 4250-Reporting Requirements
```

	Chapter 4600 TREASURY REPORTING INSTRUCTIONS FOR CREDIT REFORM LEGISLATION

		Section 4640-Interest on Uninvested Funds

		Section 4650-Credit Account Transactions and Reporting Procedures

TFM Vol 1 Part 3

TFM Vol 1 Part 3 - Payrolls, Deductions, and Withholdings

```
	Chapter 1000 INTRODUCTION
```
```
		Section 1010-Scope and Applicability
```
```
		Section 1015-Authority
```
```
		Section 1025-Definitions
```

		Section 1050-Deductions From Pay for TreasuryDirectSM Accounts

		Section 1055-Child Support Withholding and Remittance

```
		Section 1065-Federal Offset Program
```
```
	Chapter 2000 Payroll Vouchers
```
```
		Section 2045-Supplemental Payments
```

	Chapter 4000 FEDERAL INCOME, SOCIAL SECURITY, AND MEDICARE TAXES

		Section 4060-Filing Annual Information Returns

		Section 4080-Levy for Unpaid Tax Liability

	Chapter 5000 WITHHOLDING OF DISTRICT OF COLUMBIA, STATE, CITY, AND COUNTY INCOME FOR EMPLOYMENT TAXES

```
		Section 5055 - CORRECTION OF ERRORS
```
```
	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 6045-Bond Issuance Procedures and Supporting Documentation

	Chapter 7000 (T/L 547) ALLOTMENTS AND ASSIGNMENTS OF PAY

		Section 7040 - Other Voluntary 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

```
	Vol 1 - Part 4 - Chapter 4500
```

		Section 4530 - Refund of Contractual Costs

```
	Vol 1 - Part 4 - Chapter 7000
```
```
	Vol 1 -Part 4 - Chapter 8000
```

		Section 8040 - Check Issue Adjustments by Disbursing Offices

		Section 8070 - Claims on Account of Non-Receipt, Loss, Theft, Destruction, Mutilation, or Forgery of Depositary Checks

TFM Vol 1 Part 6

```
TFM Vol 1 Part 6 - Other Fiscal Matters
```

	Chapter 3100 CERTIFYING PAYMENTS AND RECORDING CORRESPONDING INTRAGOVERNMENTAL RECEIVABLES IN THE FEDERAL GOVERNMENT'S JUDGMENT FUND

		Section 3150-FMS Processing of Receivables

	Chapter 5100 RECOVERING UNCLAIMED FEDERAL FINANCIAL ASSETS

		Section 5125 - General Guidelines for Agency Procedures

```
		Section 5130 - Using Finders
```

	Chapter 6000 PAYMENT PROCEDURES UPON EXPIRATION OF AN APPROPRIATION OR A CONTINUING RESOLUTION

```
	Chapter 8000 CASH MANAGEMENT
```

		Section 8025 - Billings and Collections

	Chapter 8500 (T/L 563) CASH FORECASTING REQUIREMENTS

		Section 8535 - Specific Reporting Requirements

APG

Federal Intragovernmental Transactions Accounting Policies Guide

```
	Section 5-Definitions
```
```
	Section 6 -General Instructions
```
```
	Section 7-Agencies' Responsibilities
```
```
	Section 8-Effective Dates
```

	Section 9-Reporting Requirements Authority

	Section 10-Reconciliation Assurance Level

	Section 11-Quarterly Intragovernmental Reconciliation Process

	Section 12 - Yearend Intragovernmental Reconciliation Process Related to Closing Package Reporting

```
	Section 13 -Policies
```
```
	Section 14 - Fiduciary Transactions
```

	Section 15 - Non-Fiduciary Transactions

```
	Section 16 - Yearend Procedures
```
```
	Section 17 - Reconciliation
```
```
	Section 18 - Consolidation/Elimination
```
```
	Section 19 - Financial Reporting
```

	Section 20 - Reciprocal Accounts Categories

	Section 21 - Examples of Accounting for and Reporting Transactions

```
	22 - Yearend Cut-off Procedures
```
```
	23 - Reconciliation Procedures
```

TFM Vol 1 Bulletin 2007-03

Bulletin No. 2007-03 Volume I Intragovernmental Business Rules

JFMIP 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

```
	Appendix B: Glossary/Data Dictionary
```
```
	Appendix C: Contributors
```

JFMIP SR-01-01

JFMIP-SR-01-01 September 2001 Benefit System Requirements Federal Financial Management Systems Requirements

	Information Stores - Required Data Elements

```
		Financial Information Store
```

JFMIP SR-01-04

JFMIP SR-01-04 Framework for Federal Financial Management Systems

JFMIP SR-02-02

JFMIP-SR-02-02 June 2002 Acquisition/Financial Systems Interface Requirements  Federal Financial Management System Requirements

```
	CLOSEOUT
```

	Micropurchases Made with Purchase Cards

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
```

JFMIP SR-03-02

JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements

	INVENTORY, SUPPLIES AND MATERIALS DISPOSITION

		General Requirements for Inventory, Supplies and Materials Disposition Process

		Inventory, Supplies and Materials Distribution

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

```
	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

OFFM-NO-0106

Core Financial System Requirements OFFM-NO-0106

```
	System Management Function
```

		Document Referencing and Modification Process

```
	Budgetary Resource Management Function
```
```
		Funds Control Process
```
```
	Payment Management Function
```
```
		Disbursing 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
```

	Fund Balance with Treasury Management Function

		Treasury Information Maintenance Process

```
		Reconciliation and Reporting Process
```

DoDD 8500.01E

DoDD 8500.01E Information Assurance (IA)

DoDI 5000.64

DoDI 5000.64 - Defense Property Accountability

DoDI 8500.2

DoD Instruction 8500.2 - Information Assurance (IA) Implementation

DoDI 8510.01

DoD Instruction 8510.01 DoD Information Assurance Certification and Accreditation Process (DIACAP)

DoD 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.

			C2.11 BILLING FOR PROGRESS AND ADVANCE PAYMENTS

			C2.12 CORRECTION OF ERRONEOUS BILLINGS

```
			C2.13. CANCELLATIONS.
```

		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
```
```
			C4.12 ADJUSTMENTS FOR CHANGE NOTICES
```

			C4.13. ADJUSTMENTS FOR FMS DISCREPANCIES AND BILLING ERRORS.

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 FMR Vol 01

FMR Vol 01 - General Financial Management Information Systems and Requirements

DoD FMR Vol 02A

DOD FMR Vol 02A - Budget Formulation and Presentation

```
	CHAPTER 1 GENERAL INFORMATION
```
```
		0102 FUNDING POLICIES
```

DoD FMR Vol 02B

DoD FMR Vol 2B - Budget Formulation and Presentation

	CHAPTER 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS

```
		0601 GENERAL
```

	CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS

```
		0901 GENERAL
```

DoD FMR Vol 03

DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources

	Chapter 10 ACCOUNTING REQUIREMENTS FOR EXPIRED AND CLOSED ACCOUNTS

```
		1002. POLICY AND PROCEDURES
```

	Chapter 11 UNMATCHED DISBURSEMENTS, NEGATIVE UNLIQUIDATED OBLIGATIONS, INTRANSIT DISBURSEMENTS AND SUSPENSE ACCOUNTS

		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

		1113. CORRECTIONS REQUIRING NEW DISBURSEMENTS OR COLLECTIONS

	Chapter 15 RECEIPT AND USE OF BUDGETARY RESOURCES EXECUTION LEVEL

```
		1502. STANDARDS
```

		1503  ACCOUNT ADJUSTMENTS AND ACCOUNT CLOSING PROCEDURES

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
```
```
	Chapter 3, RECEIVABLES
```
```
		0301 GENERAL
```
```
		0302 DEFINITIONS
```

		0303 RECEIVABLES POLICY AND PROCEDURES

```
		0304 PUBLIC RECEIVABLES
```
```
		0305 INTRAGOVERNMENTAL RECEIVABLES
```

		0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS

		ANNEX 1. INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES

```
	Chapter 5 ADVANCES AND PREPAYMENTS
```
```
		0501. GENERAL
```
```
		0502. ACCOUNTING POLICY
```
```
		0503. ACCOUNTING FOR ADVANCES
```
```
	CHAPTER 9 - ACCOUNTS PAYABLE
```
```
		0901. GENERAL
```
```
	Chapter 10
```
```
		1002. ACCOUNTING POLICY FOR ACCRUALS
```

	CHAPTER 16  REVENUES AND OTHER FINANCING SOURCES, EXPENSES, GAINS, AND LOSES

```
		APPENDIX A
```
```
	CHAPTER 22  COST FINDING
```
```
		2202. POLICY
```

DoD FMR Vol 06A

DOD FMR Vol 06A - Reporting Policy and Procedures

```
	Chapter 3 ACCOUNTABILITY FOR CASH
```

		0303. STATEMENT OF TRANSACTIONS(DD Form 1329 or DD Form 1329m)

```
	Chapter 7 FOREIGN CURRENCY REPORTS
```
```
		0701. GENERAL
```

	CHAPTER 9 ACCOUNTING AND REPORTING FOR OPERATION AND MAINTENANCE OF THE FAMILY HOUSING PROGRAM

```
		0906. REIMBURSEMENTS
```

	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)

DoD FMR Vol 06B

DoD FMR Vol 06B - For and Content of the Department of Defense Audited Financial Statements

	CHAPTER 3 AGENCY HEAD MESSAGE, MANAGEMENT'S DISCUSSION AND ANALYSIS AND OTHER ACCOMPANYING INFORMATION

```
		0301 AGENCY HEAD (SECRETARY) MESSAGE
```
```
	CHAPTER 4 BALANCE SHEET
```

		0402 INSTRUCTIONS FOR THE PREPARATION OF THE BALANCE SHEET

	CHAPTER 10 NOTES TO THE FINANCIAL STATEMENTS

```
		1004 NOTE 2. Nonentity ASSETS
```
```
		1007 NOTE 5. ACCOUNTS RECEIVABLE
```

	CHAPTER 13 ADJUSTMENTS, ELIMINATIONS, AND OTHER SPECIAL INTRAGOVERNMENTAL RECONCILIATION PROCEDURES

		1306 RECORDING BUYER SIDE DEPARTMENTAL LEVEL INTRA-DOD TRANSACTION BALANCE ADJUSTMENTS

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
```

	Chapter 5 SPECIAL PAYS FOR MEDICAL OFFICERS

```
		0501. VARIABLE SPECIAL PAY
```
```
		0503. ADDITIONAL SPECIAL PAY
```

	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

		1404 TERMINATION AND RECOUPMENT OF BONUS

```
	CHAPTER 25 SUBSISTENCE ALLOWANCES
```
```
		2501 BASIC ALLOWANCE FOR SUBSISTENCE
```

		2502 FAMILY SUBSISTENCE SUPPLEMENTAL ALLOWANCE (FSSA)

```
	Chapter 35-Separation Payments
```

		3503. SAVINGS PROVISIONS FOR READJUSTMENT AND SEVERANCE PAY (OTHER THAN DISABILITY)

	Chapter 38 SERVICE ACADEMY CADETS, MIDSHIPMEN, AND SERVICE ACADEMY PREPARATORY SCHOOL STUDENTS

		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

		4109. RIGHT TO ALLOTMENT IN CASE OF DEATH

		4110. ALLOTMENT OVERPAYMENT RESPONSIBILITIES

```
	Chapter 42 DISCRETIONARY ALLOTMENTS
```
```
		4203 INSURANCE ALLOTMENTS
```

	CHAPTER 45 FEDERAL INSURANCE CONTRIBUTION ACT (FICA)

```
		4503 DEDUCTION OF FICA TAX
```
```
	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

		5004 REMISSION AND CANCELLATION OF INDEBTEDNESS

	CHAPTER 59 PAYMENT OF MEMBERS OF THE SENIOR RESERVE OFFICERS' TRAINING CORPS (ROTC)

```
		5901 SUBSISTENCE ALLOWANCE
```
```
	Chapter 62 HEALTH PROFESSIONAL STIPEND
```
```
		6202. CURRENT STIPEND PROGRAM
```

DoD FMR Vol 07B

DOD FMR Vol 07B - Military Pay Policy and Procedures - Retired Pay

	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
```

		0505. SERVICE IN MILITARY FORCE OF NEWLY DEMOCRATIC NATIONS

```
	Chapter 12 WAIVER OF RETIRED PAY
```

		1202. DEPARTMENT OF VETERANS AFFAIRS BENEFITS

		1204. RESERVE TRAINING (ARMY AND AIR FORCE ONLY)

```
	Chapter 17 BANKRUPTCIES
```

		1701. WAGE EARNER'S PLAN UNDER THE BANKRUPTCY ACT, CHAPTER 13 (reference (dg))

```
		1702. REGULAR BANKRUPTCY.
```

	Chapter 24 COMPUTATION OF WAGES SUBJECT TO FEDERAL INCOME TAX WITHHOLDING

		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)

```
	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 32 RECOVERY OF PAYMENTS MADE TO A FINANCIAL ORGANIZATION

		3201. ACCOUNTABILITY OF FINANCIAL INSTITUTION FOR DIRECT DEPOSIT PAYMENTS

		3203. LIABILITY OF DISBURSING OFFICER.

	Chapter 36 RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN - COST OF COVERAGE

		3603. REDUCTION OF RETIRED PAY FOR COST OF COVERAGE

		3605. PAYMENT OF COST DURING NON-RECEIPT OF RETIRED PAY

	Chapter 38 RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN - ANNUITY OVERPAYMENTS

```
		3804 WAIVER OF INDEBTEDNESS
```

	Chapter 47 SURVIVOR BENEFIT PLAN - ANNUITY PAYMENTS

```
		4702. LIABILITY
```
```
		4703. LIQUIDATION OF DEBT
```
```
		4704. WAIVER OF INDEBTEDNESS
```

	Chapter 51 SURVIVOR BENEFIT PLAN - MINIMUM INCOME WINDOW

```
		5108. LIABILITY
```

	Chapter 59 VICTIMS OF ABUSE - RETIREMENT ELIGIBLE MEMBERS

```
		5903.
```

	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

```
		0103. DEBT COLLECTION PROCEDURES
```
```
		0104. BENEFICIARY PAYMENT PROCEDURES
```

	Chapter 5 RESERVE TRANSITION BENEFIT PAYMENTS

```
		0506. DEBT COLLECTION PROCEDURES
```

	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 3 PAY ADMINISTRATION
```

		0306. RECRUITMENT AND RELOCATION BONUSES

```
		0307. LUMP-SUM LEAVE PAYMENTS
```
```
		0308. SEVERANCE
```
```
		0309. ADVANCE OF PAY
```
```
		0313. BACK PAY
```

	CHAPTER 6 MISCELLANEOUS ACTIONS (SPECIAL ACTIONS)

```
		0603. MASS TRANSFER OF PAY ACCOUNTS
```

	CHAPTER 8 UNDERPAYMENTS AND INDEBTEDNESS

```
		0802. INDEBTEDNESS
```

		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
```

		0807. RECOVERY OF COURT-ORDERED INDEBTEDNESS

```
	CHAPTER 9 RECORDS, FILES AND REPORTS
```
```
		0902. REPORTS
```

DoD FMR Vol 09

DOD FMR Vol 09 - Travel Policy and Procedures

	CHAPTER 3 DEPARTMENT OF DEFENSE GOVERNMENT TRAVEL CHARGE CARD

```
		0302 RESPONSIBILITIES
```

		0308 TRAVELER REIMBURSEMENT AND PAYMENT RESPONSIBILITIES

	CHAPTER 8 PROCESSING TRAVEL CLAIMS - OTHER THAN DEFENSE TRAVEL SYSTEM

```
		0801 GENERAL
```
```
		0805 SUBMISSION OF TRAVEL CLAIMS
```

		0806 COLLECTIONS AND INDEBTEDNESS FOR EMPLOYEES

DoD FMR Vol 10

DOD FMR Vol 10 - Contract Payment Policy and Procedures

	Chapter 4 MISCELLANEOUS ADVANCE PAYMENTS

```
		0401. ADVANCE PAYMENTS
```

	Chapter 6 FEDERAL, STATE, LOCAL, AND FOREIGN TAXES

```
		0601.  TAXES
```

	Chapter 10 PAYMENT VOUCHERS - SPECIAL APPLICATIONS

```
		1001. INTRAGOVERNMENTAL PAYMENTS
```

		1002. PARTIAL PAYMENTS AND COST REIMBURSEMENT CONTRACTS

```
		1003. FAST PAYMENT
```

	Chapter 13 TRANSPORTATION PAYMENTS FOR FREIGHT AND PERSONAL PROPERTY

		1302. GOVERNMENT BILLS OF LADING, TRANSPORTATION REQUESTS AND TRANSPORTATION WARRANTS

```
	Chapter 18
```
```
		1803. COLLECTION OF DEBTS
```
```
		1804. DEMAND FOR PAYMENT
```
```
		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

```
		1902.
```

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
```
```
		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

```
		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
```

	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 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

```
		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
```
```
		0402 RECEIVABLES
```

	Chapter 11 REIMBURSEMENTS AND REVENUE RECOGNITION

```
		1101. REIMBURSEMENTS
```
```
		1102. REVENUE RECOGNITION
```

	Chapter 13 COST ACCOUNTING REQUIREMENTS FOR DEPOT MAINTENANCE

```
		1308. MATERIAL COSTS
```
```
	Chapter 14 MOBILIZATION COSTS
```

DoD FMR Vol 12

DOD FMR Vol 12 - Special Accounts Funds and Programs

```
	CHAPTER 1 FUNDS
```
```
		0103 GENERAL FUNDS
```

	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 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
```
```
	CHAPTER 9  INTERNATIONAL AGREEMENTS
```
```
		0903. LEGAL CONSIDERATIONS
```
```
		0904. FISCAL CONSIDERATIONS
```
```
		0905. PROPOSED AGREEMENT
```

	CHAPTER 11  PRIVATIZATION OF DEFENSE UTILITY SYSTEMS

		1102. CONSIDERATION FOR CONVEYANCE OF UTILITY SYSTEMS

	CHAPTER 12  IDENTIFICATION, RETENTION, AND USE OF ENERGY AND WATER CONSERVATION SAVINGS

		1204. PROCEDURES CONCERNING REVENUES FROM THE SALE OF ELECTRICITY UNDER 10 U.S.C. 2867

		1207. ACCOUNTING FOR ENERGY COST SAVINGS

	CHAPTER 13  FISCAL POLICY FOR BASE CLOSURE AND REALIGNMENT

```
		1302. POLICY AND PROCEDURES
```

		1305. ADMINISTRATION OF BASE CLOSURE FUNDS

```
		AIR FORCE ANNEX
```

	CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY

```
		1402. POLICY AND PROCEDURES
```

	CHAPTER 15 EDUCATIONAL ASSISTANCE PROGRAMS

```
		1503 TYPES OF PROGRAMS
```

		1506 FUNDING FOR EDUCATIONAL ASSISTANCE PROGRAMS

		1507 FUND TRANSFERS OF MILITARY PERSONNEL APPROPRIATIONS

```
		1508 FUND TRANSFERS TO DVA
```

		1511 COLLECTION OF EDUCATIONAL DEBTS OWED TO THE GOVERNMENT

	CHAPTER 16 MILITARY PERSONNEL ENTITLEMENT PROGRAMS

		1602. GENERAL ACCOUNTING POLICY FOR ENTITLEMENT PROGRAMS

		1603. ACCOUNTING POLICY FOR THE ACCRUAL AND INVESTMENT OF RETIRED MILITARY PAY

```
	CHAPTER 19 FOOD SERVICE PROGRAM
```
```
		1905. DISPOSITION OF FUNDS
```

	CHAPTER 20 MILITARY ACADEMY DINING HALL OPERATIONS

```
		2002 POLICY AND PROCEDURES
```

	CHAPTER 21 ACCOUNTING FOR DEFENSE MILITARY HEALTH PROGRAM RESOURCES

```
		2102. POLICY AND PROCEDURES
```
```
	CHAPTER 23 CONTINGENCY OPERATIONS
```
```
		2302 REFERENCES
```
```
		2303 RESPONSIBILITIES
```

		2304 ESTIMATING PROCEDURES FOR CONTINGENCY OPERATIONS

```
		2305 GENERAL FUNDING RESPONSIBILITIES
```
```
		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
```
```
		2405 ACCOUNTING
```

	CHAPTER 25 DISPOSITION OF NON-DOD PERSONAL PROPERTY

		2502. DISPOSITION OF UNCLAIMED PROPERTY

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
```
```
	CHAPTER 5 REVENUE
```
```
		0501 GENERAL
```
```
	CHAPTER 8 PAYROLL
```
```
		0805 DoD EMPLOYEE BENEFIT PORTABILITY
```
```
	CHAPTER 10 MISCELLANEOUS
```

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 10 VIOLATIONS--CAUSES, PREVENTION, AND CORRECTION

```
		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
```
```
	Chapter 2 FINANCE
```
```
		0201. INTRODUCTION
```
```
		0210. FMS CASE CLOSURE PROCEDURES
```
```
		0211. WRITE-OFF AUTHORITY.
```
```
	Chapter 3 ACCOUNTING
```

		0302 FMS TRUST FUND 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

	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
```

		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

```
		0706.  ADMINISTRATIVE CHARGES
```

		0707. COOPERATIVE LOGISTICS SUPPLY SUPPORT ARRANGEMENTS

		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
```

		0717. SPECIAL DEFENSE ACQUISITION FUND (SDAF)

```
		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;

		0806. BILLING ACTUAL COST FOR CHARGES APPLIED BY SAAC

DoD 5400.11-R
- ```
DoD 5400.11-R Privacy Program
```

JFTR Vol 1

THE JOINT FEDERAL TRAVEL REGULATIONS, VOLUME 1, UNIFORMED SERVICE MEMBERS

```
	CHAPTER 2
```
```
		PART F: TRAVEL CLAIMS AND RECEIPTS
```
```
			U2505 FRAUDULENT CLAIMS
```
```
	CHAPTER 5 PERMANENT DUTY TRAVEL
```

		PART D: HOUSEHOLD GOODS (HHG) TRANSPORTATION AND NONTEMPORARY STORAGE (NTS)

```
			U5340 EXCESS CHARGES
```

		PART E: POV TRANSPORTATION AND STORAGE

```
			SECTION 1: POV TRANSPORTATION
```

				U5415 POV TRANSPORTATION WITHIN CONUS INCIDENT TO A PCS WHEN THE MEMBER IS UNABLE TO DRIVE THE VEHICLE

```
				U5445 EXCESS COST COLLECTION
```

			SECTION 2: POV STORAGE WHEN POV TRANSPORTATION TO A FOREIGN/NONFOREIGN OCONUS (see par. U5462) PDS IS NOT AUTHORIZED OR STORAGE ICW CONTINGENCY OPERATION TDY

```
				U5474 RESTRICTIONS
```

	CHAPTER 9 STATION ALLOWANCES (OCONUS COLA AND TLA)

JTR Vol 2

Joint Travel Regulations (JTR) Volume 2, Department of Defense Civilian Personnel

```
	CHAPTER 1
```
```
		PART E: TRAVEL CLAIMS AND RECEIPTS
```
```
			C1305 FALSIFIED TRAVEL CLAIMS
```
```
	CHAPTER 4
```

DFARS

Defense Federal Acquisition Regulations Supplement (DFARS)

```
	Part 232-Contract Financing
```

Refer to Legal
- BEP: FV
- Description
  - Outstanding overdue debts are referred to legal counsel for adjudication.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Refer to Treasury for Collection
- BEP: FV
- Description
  - Refer debt to the Treasury based upon the type of debt, amount, and age. Transmit electronic file to Treasury for overdue debts.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Reject Accounts Receivable Request
- BEP: FV
- Description
  - Return request for accounts receivable to applicable functional area for additional information/authorization.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Reject Environmental Liability Information
- BEP: FV
- Description
  - Reject documentation that does not support the environmental liability information, does not provide adequate support for financial statement narratives and/or footnotes, or lack valid authorization.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Reject Ready to Pay File Information
- BEP: FV
- Description
  - If Ready to Pay File is incomplete, the Disbursing Office must return the file to entitlement process for completion.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Reject Request for Billing
- BEP: FV
- Description
  - Return request for billing to applicable functional area for additional information or authorization which may include order or contract and evidence of performance.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Release Approved and or Certified Financial Statements
- BEP: FV
- Description
  - Release the approved and/or certified financial statement package for incorporation of Annual Performance Report if necessary.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Release Financial Statements
- BEP: FV
- Description
  - Release and publish the completed Financial Statement Package.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Request Additional Supporting Collection Information
- BEP: FV
- Description
  - Request information from Department of Defense functional area that will assist in properly identifying collection.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Request Continuing Resolution Act Estimates
- BEP: FV
- Description
  - Guidance is issued from the OSD© and requests made for expenditure projections under a presumed period of continuing resolution, in accordance with OMB Circular A-11, DoD policies and practices and impending Congressional resolutions. The expenditure projections, unless otherwise authorized, serve as limitations of the rate of expenditure, defined by the actual outstanding and existing obligation vehicles carried forward into the new fiscal year and at rates of the prior fiscal year.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Request Correcting Pro Forma Entries
- BEP: FV
- Description
  - When an anomaly is identified in the general ledger that cannot be justified a correcting transaction is required. The correcting transaction is submitted by the source system. The debit and credit effects to proprietary, budgetary, or memorandum general ledger accounts associated with the correcting transaction are communicated through a specific transaction type and specific set of delineating data attributes.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Request General Ledger Closing Pro Forma Entries
- BEP: FV
- Description
  - This Pro Forma Entry requests for closing or adjusting entries to be made are included when capturing all financial information needed to post and update to the General Ledger. Updating the General Ledger includes reflecting the result of the operational event as debit and credit entries to both proprietary and budgetary GL accounts.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Request General Ledger Correcting Pro Forma Entries
- BEP: FV
- Description
  - This Pro Forma Entry requests for any corrections to be made are included when capturing all financial information needed to post and update to the General Ledger. Updating the General Ledger includes reflecting the result of the operational event as debit and credit entries to both proprietary and budgetary GL accounts.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Request New Data Element
- BEP: FV
- Description
  - As a result of responding to the customer's request, the cost revenue performance manager may identify the need for creating a new data element. This process asks the appropriate data owner to supply this information and incorporates it into the overall data requirements for the model. In certain situations, this may require coordination with the Accounting Control Board or Comptroller of the organization, which may, in turn, result in a revision to an existing regulation. Additionally, care should be taken not to negatively impact the data structure of the enterprise when creating a new data element.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Request, Collect, and Analyze Narrative and or Footnote Information
- BEP: FV
- Description
  - This process requests detailed information, beyond what is captured within the general ledger and supporting subsidiary ledgers, that is used to build the financial statement narrative and supporting footnotes. It collects financial and non financial information to satisfy cost/performance requirements. Information requested includes as much detail as possible: purpose, objective, originating organization, description of request, priority, deadline, one time or recurring, specific exceptions or considerations, and output parameters (format, delivery instructions, and frequency). The information is required to provide details, support specific line items or other assertions contained within the financial statement. For example, the Property, Plant, and Equipment line item on the financial statements is supported by additional footnote information providing specific asset account balances related to the types of equipment that make up the line item. Once the process receives all of the narrative information required to clarify financial report balances and satisfy financial statement footnote disclosure requirements, it is then incorporated to the Draft Period End or On Demand Financial Statement.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Research Advice of Collection Information
- BEP: FV
- Description
  - Since no Advice of Collection was provided, the disbursing officer must research documentation to support the collection. This may include interaction with the supply chain entitlement activity or other functional areas /components.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Research Debit Voucher Information
- BEP: FV
- Description
  - Retrieve the collection back up and identify appropriation to which fund should be debited. This information is associated with the debit vouchers debiting a disbursing activity. (This information includes agency location code, amount, date and the debit voucher number).
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Return Cancel Payment Request
- BEP: FV
- Description
  - Reject Cancel Payment Request and return to supply chain entitlement process if validation fails.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Review Additional Continuing Resolution Amount Request
- BEP: FV
- Description
  - Additional budget authority sought by the components are forwarded to the OSD(C) for review and evaluation. If approved and Congressional action is required, a request for additional budget, contract or borrowing authority is submitted to the designated Congressional committee for enactment.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Review Analytical Results With Customer
- BEP: FV
- Description
  - Review the analytical results with the customer to ensure that the original requirements are met.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Review Budget Reclama
- BEP: FV
- Description
  - Receive components response to the preliminary budget decisions. This reclama contains the component's position to the initial budget decision.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Review Cancellation of Budgetary Resources
- BEP: FV
- Description
  - OSD reviews and determines any impacts the cancellation will have on Component's budgetary resources via an Impact Statements Update response from Components.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Review Congressional Action
- BEP: FV
- Description
  - The Comptroller reviews Congressional enactments of deferrals and rescissions for acceptance, denial, or adjustment to determine the extent and scope of follow-up actions that might be required.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Review Congressional Inquiries
- BEP: FV
- Description
  - After receiving congressional inquiries which include request for supplemental budget documentation, testimony, appeal materials and witnesses the inquiries are reviewed by the comptroller.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Review Congressional Reports
- BEP: FV
- Description
  - Congressional actions included in the Tracking Report are reviewed and evaluated for the purpose of responding properly to Congressional inquiries, determining the actions or non-actions to be formulated and incorporated into DoD budget requests and/or justifications, and determining and preparing adequately for forthcoming enactment and distribution of budget authority within the Components and Agencies.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Review Control Board Approval
- BEP: FV
- Description
  - Reviews approval from the Control Board for the new policy or changes to the existing policy.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Review Forecast Analysis Request
- BEP: FV
- Description
  - Review future projections of DoD-wide enterprise requirements for goods and services.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```

Review Funding Request

BEP: FV
Description
- This process involves the review of a request for expenditure authority needed to commit budget authority to finance a business transaction, or alternatively to cancel a previously approved request.

Linked constraints

OMB Memo 04-04

OMB Memo 04-04 - E-Authentication Guidance for Federal Agencies

OMB Memo 06-19

OMB Memo 06-19 Reporting Incidents Involving Personally Identifiable Information and Incorporating the Cost for Security in Agency Information Technology Investments

Reference parent process

LRP are only mapped above the level of this process

DoDD 8500.01E

DoDD 8500.01E Information Assurance (IA)

DoDI 8500.2

DoD Instruction 8500.2 - Information Assurance (IA) Implementation

DoDI 8510.01

DoD Instruction 8510.01 DoD Information Assurance Certification and Accreditation Process (DIACAP)

Review Model Results With Customer
- BEP: FV
- Description
  - This process reviews the model results with the customer to ensure that the original requirements are met in accordance with the Model Requirements Agreement.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Review Model with Customer
- BEP: FV
- Description
  - This process reviews the developed model with the customer to ensure that the original requirements are met in accordance with the Model Requirements Agreement.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Review Outstanding Administrative Balance
- BEP: FV
- Description
  - This process includes determining the amount of the collection that should be applied to liquidate any administrative fees previously applied to the outstanding balance. When applying collections to the outstanding debt balance, collections are applied in the following order of priority: (1) to penalties applied to the outstanding balance, (2) to administrative fees applied to the outstanding balance, (3) interest applied to the outstanding balance, and (4) to the outstanding principal balance.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Review Outstanding Debt and Offset Request
- BEP: FV
- Description
  - Review outstanding debt information. Gather all necessary data pertaining to the debt including the penalties, dunning letters, interest, fees, third party collections, and updates. Prepare to create write-off package.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Review Outstanding Interest Balance
- BEP: FV
- Description
  - This process includes determining the amount of the collection that should be applied to liquidate any interest previously applied to the outstanding receivable balance. When applying collections to the outstanding debt balance, collections are applied in the following order of priority: (1) to penalties applied to the outstanding balance, (2) to administrative fees applied to the outstanding balance, (3) interest applied to the outstanding balance, and (4) to the outstanding principal balance.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Review Outstanding Penalty Balance
- BEP: FV
- Description
  - Review Outstanding penalty balance after application of confirmed collection.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Review Outstanding Principal Balance
- BEP: FV
- Description
  - This process includes determining the amount of the collection that should be applied to liquidate any remaining principal balance. When applying collections to the outstanding debt balance, collections are applied in the following order of priority: (1) to penalties applied to the outstanding balance, (2) to administrative fees applied to the outstanding balance, (3) interest applied to the outstanding balance, and (4) to the outstanding principal balance.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Review Passback Information
- BEP: FV
- Description
  - Review passback information from OMB. Passback information includes recommended changes that could be based on the outyear policy and baseline estimates that must be consistent with economic assumptions (e.g. inflation).
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Review Proposed Deferrals
- BEP: FV
- Description
  - Review and evaluate OMB proposals for deferral of appropriated budgetary resources: If deferred, designated budget authority from an appropriation act, for a specified apportionment amount will not be available for obligation until a specified future period.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Review Reprogramming Requirements
- BEP: FV
- Description
  - Reprogramming requirements are received by the OSD © from Components for review and evaluation. In addition, a current, up-to-date Baseline Reprogramming report is used to evaluate proposed reprogramming requirements.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Review Request for Report of Programs
- BEP: FV
- Description
  - Data is captured and reviewed for the preparation of A Report of Programs, (DD1416) representing the status of Reprogramming Action requests and actions taken is generated and submitted at least annually to the Congress for review, adjustment, denial, or approval of reprogramming action requests.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Review Rescission Requirements
- BEP: FV
- Description
  - The Comptroller reviews and evaluates proposals for the rescission of budgetary resources from existing or requested budget authorizations; rescinded budget authority is permanently deleted from an appropriation/apportionment or other funding source.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Review Transfer Requirements
- BEP: FV
- Description
  - OSD reviews and determines impacts that the Transfer Requirement will have on budgetary resources.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Review Updated Detail Budget Justification Material
- BEP: FV
- Description
  - This is the process of reviewing the updated Detailed Justification Materials and identifying additional requirements for information.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Review and Certify Financial Statement
- BEP: FV
- Description
  - Once the Final Period End or On Demand Financial Statement is prepared it must be reviewed and certified by DoD management to ensure it fairly represents the results of DoD business operations in all material respects.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Schedule Payment
- BEP: CSE FV
- Description
  - This process schedules a payment date within the constraints of the Prompt Payment Act. Any approved adjustments to the payment are sent to Accounting to updated accounts payable balance and general ledger as appropriate.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Select Existing Model
- BEP: FV
- Description
  - This process associates a specific existing model with a customer request.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Select Optimal Data
- BEP: FV
- Description
  - This process identifies the best source and selects the cost data. It also updates the model structure to identify the specific data that will be used to satisfy the request.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Select Trending Techniques
- BEP: FV
- Description
  - After examining available trending techniques as well as similar work performed in the past, this process chooses the most appropriate methods(s) for satisfying the customer's request. Examples of trending techniques include Exponential Smoothing (simple, linear, Box-Jenkins, Holt, Winters), Time Series Regression (simple, multiple, and non-linear), Test of best fit, (F-test), ARCH/GARCH, Monte Carlo Simulation, etc. Note that this is not meant to be an all inclusive list.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Sell Investment
- BEP: FV
- Description
  - Sell U.S. Treasury investment securities for cash. This transaction should trigger an event that will record gain or loss on sale of investment.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Send Approved Notification
- BEP: FV
- Description
  - The proposal for the new policy or changes to the existing policy has been approved. Send notification of Approve status to the reporting entity.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Send Change Disposition
- BEP: FV
- Description
  - The proposal for the new policy or changes to the existing policy has been denied. Send notification of Unapproved status to the reporting entity.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Send Demand For Payment to Customer
- BEP: FV
- Description
  - This is the demand for payment notification from the Government to the indebted party. This notification shall include the following information: the basis for the debt, the applicable standards upon which any interest, penalties or administrative charges will be based, the date by which the debtor must make payment to avoid late charges and enforced collection, the name, address and phone number of point of contact the debtor may speak with regarding the demand letter and remedies the Department will use to enforce payment of debts.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Send Demand Letter
- BEP: FV
- Description
  - Refer the debt to legal for collection. At this process, include the demand letter sent to the indebted party as a reference for the collection.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Send Notification of Billing to Accounts Receivable Process
- BEP: FV
- Description
  - Send Notification the bill has been sent out to the customer.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Send Request for Bill
- BEP: FV
- Description
  - Transmit receivable and customer information to the Department of Defense Function Area (e.g. Billing Department) for billing generation.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Send Statements of Accountability or Transactions or Trial Balance to Treasury
- BEP: FV
- Description
  - Once the details of individual transactions from the Statement of Accountability, Statement of Transactions, and Trial Balance have been verified as complete and certified, transmit the data to the Treasury to reconcile the Treasury Fund Balance against Department of Defense Fund Balance Account.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Send Tabled Notification
- BEP: FV
- Description
  - The proposal has been tabled for re-examine. Send notification of 'Tabled' status to the reporting entity.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Set the Scope of the Analysis
- BEP: FV
- Description
  - Through collaborative interaction with the customer(s), this process establishes the boundaries of what the analysis will entail. This may include defining potential scenarios as well as structural elements of the analysis. It may also pinpoint specific factors, metrics, sources, and data to consider in the analysis going forward. An example of factors to consider in a specific forecast analysis might be the likelihood of significant retirement of employees or volumetric outputs of work activities.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Spread General Provisions
- BEP: FV
- Description
  - General provisions of an Appropriation Act, and NDAA Authorization Actions taken that are associated to the Acts, can involve several Components and/or Agencies. These provisions and authorizations are aligned with and designated to the specific Components involved by the OSD(C) and/or Component Comptroller. The process is known as Spreading the Provisions
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Submit Additional Authority Request to OMB
- BEP: FV
- Description
  - Formulation of a request for additional budget authority entails estimating the amounts to be carried forward from prior periods, new funding for meeting steady state operations and justification for additional funding to meet new or updated requirements, at stipulated rates or rates prescribed by authoritative guidance.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Submit Apportionment Request to OMB
- BEP: FV
- Description
  - Finalization of the apportionment request must include reconciliation and agreement of the Request categories to ensure compliance with like provisions authorized within the enacted National Defense Authorization Act (NDAA) for the period. The Request submitted must indicate compliance with both the Appropriation Act and provisions of the NDAA. The authorized apportionment request data are then used to populate the program and budget authority data bases of the designated Components.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Submit Approved Request to Treasury
- BEP: FV
- Description
  - Once Congress has approved the reprogramming package, the comptroller submits the approved package to the Treasury as notification and recording of approved reprogramming actions.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Submit Justification Material
- BEP: FV
- Description
  - This is the activity of submitting to Congress the updated detailed justification material for review.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Support Congressional Budget Hearing
- BEP: FV
- Description
  - This is an ongoing coordinating effort by both OMB and DoD in response to authorization and appropriation committees conducting hearings during the budget review.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```

Support Congressional Budget Review

BEP: FV
Description
- This process describes the roles and responsibilities of the department in the congressional hearing budget review. At this process, the department will have the opportunity to present their testimony and additional information concerning their budget proposal.

Linked constraints

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 22-COMMUNICATIONS WITH THE CONGRESS AND THE PUBLIC AND CLEARANCE REQUIREMENTS

	PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET

		SECTION 110-SUPPLEMENTALS AND AMENDMENTS

	PART 6 PREPARATION AND SUBMISSION OF STRATEGIC PLANS, ANNUAL PERFORMANCE PLANS, AND ANNUAL PROGRAM PERFORMANCE REPORTS

		SECTION 230-PREPARING AND SUBMITTING THE ANNUAL PERFORMANCE REPORT

```
	PART 8 APPENDICES
```
```
		APPENDIX A-SCOREKEEPING GUIDELINES
```

		APPENDIX B-BUDGETARY TREATMENT OF LEASE-PURCHASES AND LEASES OF CAPITAL ASSETS

		APPENDIX F-FORMAT OF SF 132 AND SF 133

		APPENDIX G-CROSSWALK BETWEEN ANTIDEFICIENCY ACT AND TITLE 31 OF THE U.S. CODE

		APPENDIX H-CHECKLIST FOR FUND CONTROL REGULATIONS

		APPENDIX J-PRINCIPLES OF BUDGETING FOR CAPITAL ASSET ACQUISITIONS

		APPENDIX K-SELECTED OMB GUIDANCE AND OTHER REFERENCES REGARDING CAPITAL ASSETS

OMB Memo 04-04

OMB Memo 04-04 - E-Authentication Guidance for Federal Agencies

OMB Memo 06-19

OMB Memo 06-19 Reporting Incidents Involving Personally Identifiable Information and Incorporating the Cost for Security in Agency Information Technology Investments

DoDD 8500.01E

DoDD 8500.01E Information Assurance (IA)

CJCSI 8501.01

Chairman of the Joint Chiefs of Staff, Combatant Commanders, and Joint Staff Participation in the Planning, Programming, Budgeting, and Execution System

	ENCLOSURE C THE CONGRESSIONAL BUDGET PROCESS

DoDI 8500.2

DoD Instruction 8500.2 - Information Assurance (IA) Implementation

DoDI 8510.01

DoD Instruction 8510.01 DoD Information Assurance Certification and Accreditation Process (DIACAP)

DoD FMR Vol 02A

DOD FMR Vol 02A - Budget Formulation and Presentation

```
	CHAPTER 1 GENERAL INFORMATION
```

	CHAPTER 2 MILITARY PERSONNEL APPROPRIATIONS

DoD FMR Vol 02B

DoD FMR Vol 2B - Budget Formulation and Presentation

```
	CHAPTER 4 PROCUREMENT APPROPRIATIONS
```

		0404 CONGRESSIONAL JUSTIFICATION/PRESENTATION

	CHAPTER 5 RESEARCH, DEVELOPMENT, TEST, AND EVALUATION APPROPRIATIONS

DoD 5400.11-R
- ```
DoD 5400.11-R Privacy Program
```

Track Congressional Actions

BEP: FV
Description
- This process occurs between the time the President's Budget is submitted to Congress and the time that appropriations are enacted. This process also captures the markups and markdowns as result of the budget negotiation between the Congress, DoD, and OMB.

Linked constraints

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 110-SUPPLEMENTALS AND AMENDMENTS

	PART 4 INSTRUCTIONS ON BUDGET EXECUTION

		SECTION 124-AGENCY OPERATIONS IN THE ABSENCE OF APPROPRIATIONS

OMB Memo 04-04

OMB Memo 04-04 - E-Authentication Guidance for Federal Agencies

OMB Memo 06-19

OMB Memo 06-19 Reporting Incidents Involving Personally Identifiable Information and Incorporating the Cost for Security in Agency Information Technology Investments

DoDD 8500.01E

DoDD 8500.01E Information Assurance (IA)

CJCSI 8501.01

Chairman of the Joint Chiefs of Staff, Combatant Commanders, and Joint Staff Participation in the Planning, Programming, Budgeting, and Execution System

	ENCLOSURE C THE CONGRESSIONAL BUDGET PROCESS

DoDI 8500.2

DoD Instruction 8500.2 - Information Assurance (IA) Implementation

DoDI 8510.01

DoD Instruction 8510.01 DoD Information Assurance Certification and Accreditation Process (DIACAP)

DoD FMR Vol 02A

DOD FMR Vol 02A - Budget Formulation and Presentation

```
	CHAPTER 1 GENERAL INFORMATION
```

	CHAPTER 2 MILITARY PERSONNEL APPROPRIATIONS

DoD FMR Vol 02B

DoD FMR Vol 2B - Budget Formulation and Presentation

	CHAPTER 5 RESEARCH, DEVELOPMENT, TEST, AND EVALUATION APPROPRIATIONS

DoD 5400.11-R
- ```
DoD 5400.11-R Privacy Program
```

Track Deferral Accounts
- BEP: FV
- Description
  - An approved deferral action requires tracking of the amount(s) of the budget line-item for the deferral period.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Update Anomaly Detection Criteria
- BEP: FV
- Description
  - This process requests that the cost and revenue performance manager generate updated anomaly detection criteria in response to either the detection of an anomaly or other unexpected analytical results.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```

Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and Calendar

BEP: FV
Description
- Define new or updated general ledger accounts, SFIS attributes, pro forma entries, or calendar updates 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

DoD 6010.13-M

DoD 6010.13-M MEDICAL EXPENSE AND PERFORMANCE REPORTING SYSTEM FOR FIXED MILITARY MEDICAL AND DENTAL TREATMENT FACILITIES MANUAL

```
	C1. CHAPTER 1 GENERAL INFORMATION
```
```
		C1.1. INTRODUCTION
```

		C1.2. ORGANIZATION OF THE MEPRS MANUAL

	C2. CHAPTER 2 CHART OF FUNCTIONAL COST CODE (FCC) ACCOUNTS

```
		C2.1. INPATIENT CARE: A
```
```
		C2.2. AMBULATORY CARE: B
```
```
		C2.3. DENTAL CARE: C
```
```
		C2.4. ANCILLARY SERVICES: D
```
```
		C2.5. SUPPORT SERVICES: E
```
```
		C2.6. SPECIAL PROGRAMS: F
```
```
		C2.7. READINESS: G
```

	C3. CHAPTER 3 MEPRS GUIDELINES AND REPORTING REQUIREMENTS

```
		C3.1. PURPOSE
```
```
		C3.2. EXPENSE ALLOCATION METHODOLOGY
```
```
	C4. CHAPTER 4 ISSUE RESOLUTION PROCESS
```

		C4.3. RESPONSIBILITIES FOR IDENTIFICATION AND RESOLUTION OF ISSUES

		C4.5. ISSUE RESOLUTION PROCESS:  GENERAL

Update Cost Performance Model
- BEP: FV
- Description
  - This process requests that the cost and revenue performance manager generate an updated cost performance model in response to either the detection of an anomaly or other unexpected analytical results.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Update Program and Funds Information
- BEP: FV
- Description
  - Both program plans, e.g., POM/PCP data, and the budget authority apportionment request, e.g., SF 132 data, are updated with adjustments made regarding a component's apportionment request.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Update Receivable Amount
- BEP: FV
- Description
  - Update receivable amount by adjusting bills under protest or through offers in compromise. If the bill is issued and a protest is filed, action and review occurs. Approve protest, re-liquidate entry, and adjust down to original duty, and cancel 2nd bill. If adjustments are made for more than $600, 1099 must be issued. Notify Manage General Ledger transactions.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Update Receivable Information
- BEP: FV
- Description
  - Based on information from the applicable pro forma entries collection information, payment history and remittances are distributed to applicable maintain accounts receivable balances for update.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Validate Cancel Payment Request Information
- BEP: FV
- Description
  - Determine whether the Cancel Payment Request contains all information necessary to specifically identify the payment to be cancelled, including payee, invoice number, and disbursing voucher number.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Validate Cash Payment Receipts
- BEP: FV
- Description
  - Cash receipts are reviewed for accuracy and compliance to Treasury guidelines for cash receipts received and processed outside Treasury. The receipts are validated and vouchered and forwarded to disbursing officer for final approval.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Validate Conformity With Standards
- BEP: FV
- Description
  - This process reviews the model framework that has been developed to ensure that the structure, assignment paths, allocation methods and data requirements are consistent with organizational standards.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Validate Customer Information
- BEP: FV
- Description
  - Review receivable request to determine if customer information exists in the customer database. If it does not exist establish customer information.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Validate Other Receipts Information
- BEP: FV
- Description
  - Other receipts are reviewed to ensure that appropriate collection documentation is attached.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Validate Ready to Pay File Information
- BEP: FV
- Description
  - Review Ready to Pay File information received from entitlement process (payee's information, methods of payment, currency, amount, and etc) for completeness. If not complete, reject the file and send it back to the entitlement.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Validate Receipt Information
- BEP: FV
- Description
  - Validate collection receipts for proper authorization, completeness, and accuracy. Also, ensure that the accounting classification is valid and accurate.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Validate Refund Receipt Information
- BEP: FV
- Description
  - Refunds collected for overpayments or erroneous payments are processed and validated for processing by the disbursing office.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Validate Reimbursable Receipt Information
- BEP: FV
- Description
  - Reimbursements are intragovernmental debts collected for services performed or materials sold between federal agencies or internal DoD components. The reimbursable receipt is reviewed to determine if it is a valid receipt with appropriate collection documentation attached.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Validate Reporting Documentation
- BEP: FV
- Description
  - Review documentation that supports and authorizes the environmental liability information.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Verify Asset or Expense Posting Accounts
- BEP: FV
- Description
  - Determine the asset/expense account to be posted with the accounts payable transaction. Identify if the transactions are for goods or services.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Verify Funds Availability
- BEP: FV
- Description
  - This process involves the review of fund (budget authority) balances available for expenditure at a point in time and at a specified level of expenditure authority within an organization. The structuring of allocated budget authority can be aggregated from the lowest to highest levels of accountability to provide funding for a specified organization entity operation, program activity, budget line-item or budget activity assigned the necessary amount of budget authority.
- Linked constraints
  - OMB Memo 04-04
    - ```
    OMB Memo 04-04 - E-Authentication Guidance for Federal Agencies
```
- OMB Memo 06-19
  - ```
  OMB Memo 06-19 Reporting Incidents Involving Personally Identifiable Information and Incorporating the Cost for Security in Agency Information Technology Investments
```
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
- DoDD 8500.01E
  - ```
  DoDD 8500.01E Information Assurance (IA)
```
  - DoDI 8500.2
    - ```
    DoD Instruction 8500.2 - Information Assurance (IA) Implementation
```
- DoDI 8510.01
  - ```
  DoD Instruction 8510.01 DoD Information Assurance Certification and Accreditation Process (DIACAP)
```
Verify Information
- BEP: FV
- Description
  - DoD financial information received from each DoD functional area is verified to determine if the data is correct and can be used to compile the Statement of Accountability or Transactions or Trial Balance Statement.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```
Withdraw Funds
- BEP: FV
- Description
  - Budget authority rescinded are withdrawn for the associated line item budget amount and generally transferred to a higher level within the budget structure, unless no higher level exists. A PFD document is created to capture the rescission action and reflect the withdrawal and transfer of budget authority.
- Linked constraints
  - Reference parent process
    - ```
    LRP are only mapped above the level of this process
```