DoD 7000.14-R

Department of Defense Financial Management Regulation (DoD FMR)

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VOLUME

CHAPTER

CHAPTER TITLE

ISSUE DATE
JUNE 2025
06b 13 Adjustments, Eliminations, and Reconciliation Requirements for Intragovernmental Balances June 2025
04 27 Internal Use Software June 2025
04 02 - Annex 1 Supporting Fund Balance with Treasury Balances Brought Forward June 2025
04 02 Accounting for Cash and Fund Balances with Treasury June 2025
03 13 Receipt And Distribution of Budgetary Resources – Departmental-Level June 2025
02b 11 Offsetting Receipts June 2025
13 07 Financial Reporting June 2025
11a 03 Economy Act Orders June 2025
09 01 General Information June 2025
07b 25 Computation of Federal Income Tax Withholding (FITW) June 2025
07b 12 Waiver of Retired Pay June 2025
07a 44 Withholding 0f Income Tax June 2025
07a 24 Incentive Pay - Hazardous Duty Other Than Aerial Flights June 2025
05 02 Disbursing Offices, Officers, And Agents June 2025
MAY 2025
13 03 Assets, Liabilities, and Net Worth May 2025
09 06 Permanent Duty Travel May 2025
07b Appendix R Annual Income Rates for Minimum Income Annuities Under Survivor Benefit Plan (SBP) May 2025
07b Appendix F Survivor Benefit Plan (SBP)/Retired Serviceman’s Family Protection Plan (RSFPP) Compound Interest Table May 2025
07b 61 Annuities For Certain Military Surviving Spouses (ACMSS) May 2025
07b 29 Former Spouse Payments from Retired Pay May 2025
07b 24 Computation of Wages Subject to Federal Income Tax Withholding (FTW) May 2025
07b 08 Basic Pay Rates, Legislative Changes, and Cost-Of-Living Adjustments (COLA) to Retired Pay May 2025
07a 52 Priority of Pay Deductions and Collections May 2025
07a 51 Savings Programs and Flexible Spending Accounts (FSA) May 2025
07a 26 Housing Allowances May 2025
03 04 Functional Transfers May 2025
03 03 Appropriation Transfer Authorities May 2025
02b 16 Intelligence Programs/Activities May 2025
APRIL 2025
16 02 General Instructions for Collection of Debt Owed to the DoD Apr 2025
13 05 Income and Expenses Apr 2025
11a 09 Support of International Military Activities Apr 2025
10 04 Miscellaneous Advance Payments Apr 2025
08 02 Time and Attendance (T&A) Apr 2025
07b 18 Release of Information Apr 2025
07a Appendix C Implementing Procedures for Mandatory Electronic Funds Transfer (EFT) of Military Pay Apr 2025
05 04 Accommodation Exchange Apr 2025
06b 03 Agency Financial Report Sections Apr 2025
MARCH 2025
16 07 Interest, Penalties, and Administrative (IPA) Charges Mar 2025
13 02 Nonappropriated Fund Standard General Ledger Mar 2025
12 33 Financial Institutions and Military Banking Facilities on DoD Installations Mar 2025
12 30 Operation and Use of General Gift Funds Mar 2025
12 17 DoD Rewards Program Mar 2025
12 14 Transferring, Disposing, and Leasing of Real Property and Personal Property Mar 2025
12 08 Foreign National Employees Separation Pay Account, Defense Mar 2025
11a 19 Defense Support of Civil Authorities Mar 2025
11a 15 Training of Special Operations Forces with Friendly Foreign Forces Mar 2025
11a 11 Sale of Special or Technical Services to State and Local Governments Mar 2025
11a 05 Disposition of Proceeds from Department of Defense Sales of Surplus Personal Property Mar 2025
07b 10 Correction of Records Mar 2025
07a 58 Pay and Allowances for Inactive Duty Training (IDT) Mar 2025
07a 45 Federal Insurance Contributions Act (FICA) Mar 2025
06a 09 Accounting and Reporting for Operation and Maintenance of the Family Housing Program Mar 2025
06a 04 Appropriations and Fund Status Reports Mar 2025
06a 03 Reporting of Outlays, Receipts, and Adjusted Trial Balances  Mar 2025
05 13 Foreign Disbursing Operations Mar 2025
05 07 U.S. Treasury Checks Mar 2025
04 26 Accounting for Leases Mar 2025
02b 13 Defense Environmental Restoration Mar 2025
15 07 Pricing Mar 2025
FEBRUARY 2025
13 01 Introduction to Nonappropriated Fund Accounting Feb 2025
10 02 Discount Offers and Rebates/Refunds Feb 2025
09 07 Evacuation Allowances Feb 2025
08 06 Miscellaneous Actions (Special Actions) Feb 2025
07B 64 Concurrent Military Retirement Pay And Department of Veterans Affairs (DVA) Disability Compensation Feb 2025
07B 09 Advancements on Retired List Feb 2025
07A Appendix B Disposition of Forfeitures and Fines as a Result of Courts-Martial, Nonjudicial Punishment, and Desertion Feb 2025
07A 19 Foreign Language Proficiency Bonus (FLPB) Feb 2025
05 14 Limited Depositary Checking Accounts Feb 2025
02b 06 Military Construction/Family Housing Appropriations Feb 2025
JANUARY 2025
05 01 - Policy Memoranda Department of Defense Accounting for Funds Held Outside of Treasury Implementation Guidance FPM25-01 Jan 2025
11A 18 Non-Economy Act Orders Jan 2025
11A 16 Accounting for Production and Sale of Forest Products Jan 2025
08 03 Pay Administration Jan 2025
07B 59 Victims Of Abuse - Retirement Eligible Members Jan 2025
07A 68 Cost Of Living Allowance Outside The Continental United States (OCONUS COLA) And Temporary Lodging Allowance (TLA) Jan 2025
07A 41 Garnishments and Other Involuntary Allotments Jan 2025
07A 34 Pay Entitlement of Members Missing, Missing in Action (MIA), Interned, and Payments to Dependents Jan 2025
07A 05 Health Professions Officers (HPO) Special and Incentive Pay Jan 2025
05 Appendix A Quarterly Verification of Cash and Other Assets Jan 2025
05 06 Physical Losses of Funds, Erroneous Payments, and Overages Jan 2025
04 09 Accounts Payable Jan 2025
04 05 Advances and Prepayments Jan 2025
02b 14 Drug Interdiction and Counter- Drug Activities Jan 2025
01 03 Federal Financial Management Improvement Act Compliance Jan 2025
DECEMBER 2024
14 03 Preliminary Reviews of Potential Violations Dec 2024
12 05 Grants and Cooperative Agreements Dec 2024
11A 17 Offsetting Receipts Dec 2024
11A 13 DoD Support to United States (U.S.) Commercial Space Activities Dec 2024
11A 12 Major Range and Test Facility Base Dec 2024
11A 09 Support of International Military Activities Dec 2024
10 19 Payment Provisions for Grants and Other Instruments of Assistance Dec 2024
07B 04 Recoupment of Separation Pay Dec 2024
07B 01 Initial Entitlements - Retirements Dec 2024
07A 67 Cost Of Living Allowance (COLA) In The Continental United States (CONUS) Dec 2024
07A 55 Reserve Income Replacement Program Dec 2024
07A 17 Special Pay - Hardship Duty Dec 2024
05 16 Safekeeping Funds and Valuables for Individuals and Morale, Welfare, and Recreation Activities Dec 2024
05 09 Disbursements Dec 2024
NOVEMBER 2024
16   Definitions Nov 2024
13 08 Nonapproriated Fund Payroll Nov 2024
11B 12 Working Capital Fund Costs Nov 2024
11A 06 Annual Reimbursable Rates Nov 2024
10 21 Junior Reserve Officer Training Corps (JROTC) Instructor Pay Nov 2024
10 07 Prompt Payment Act Nov 2024
07B 45 Survivor Benefit Plan (SBP) Premiums Nov 2024
07A 59 Payment of Members of the Senior Reserve Officers' Training Corps (SROTC) Nov 2024
OCTOBER 2024
15 02 Finance Oct 2024
08 08 Underpayments, Collection Of Non-Department Of Defense (DoD) Debts, Bankruptcy Action, Garnishments, And Tax Levies Oct 2024
08 05 Leave and Other Absences Oct 2024
07A 44 Withholding of Income Tax Oct 2024
07A 37 Benefits for Members Held as Captives Oct 2024
07A 33 Payments on Behalf of Mentally Incompetent Members Oct 2024
07A 10 Special Pay - Duty Subject to Hostile Fire or Imminent Danger Oct 2024
06B 04 Balance Sheet Oct 2024
05 05 Certifying Officers, Departmental Accountable Officials, and Review Officials Oct 2024
04 10 Personnel Related Liabilities Oct 2024
04 01 Financial Control of Assets Oct 2024
SEPTEMBER 2024
11B 15 Supply Management Activities Sep 2024
01 06 Under Secretary of Defense (Comptroller) Financial Management Awards Program Sep 2024
06B+ 10 - Policy Memoranda Implementation of Statement of Federal Financial Accounting Standards 56, "Classified Activities" (FPM24-09) Sep 2024
15 03 Accounting Sep 2024
13 11 Accounting for Defined Benefit Pension and Other Postretirement Plans Sep 2024
12 31 DoD Branding And Trademark Licensing Program Sep 2024
12 25 Disposition of Non-Dod Personal Property Sep 2024
12 20 Military Academy Dining Hall Operations Sep 2024
12 19 Food Service Program Sep 2024
12 12 Identification, Retention, and Use of Energy and Water Conservation Savings Sep 2024
07B 28 Collection of Non-DoD Debt and Delinquent Federal Taxes by Tax Levy Sep 2024
07B 27 Garnishments Sep 2024
07B 23 Special Separation Benefits (SSB) and Voluntary Separation Incentive (VSI) Pay Sep 2024
07B 03 Gross Pay Computation Sep 2024
07A 65 High- Deployment Allowance Sep 2024
06B 07 Statement of Budgetary Resources Sep 2024
06B 06 Statement of Changes in Net Position Sep 2024
06B 01 Introduction to the Form and Content of the Financial Statements Sep 2024
05 15 Disbursing Officer Accountability Reports Sep 2024
04 15 Net Position Sep 2024
AUGUST 2024
09 04 Transportation Allowances Aug 2024
08 11 Allotments and Voluntary Deductions Aug 2024
07B 37 Retired Serviceman's Family Protection Plan (RSFPP) - Annuities Aug 2024
07B 26 State Taxes Aug 2024
07B 17 Bankruptcies Aug 2024
07B 16 Physical or Mental Incapacitation Aug 2024
07B 06 Foreign Citizenship After Retirement Aug 2024
07A 26 Basic Allowance for Housing Aug 2024
07A 09 Active Duty Enlisted Members Enlistment, Reenlistment, and Retention Bonuses Aug 2024
05 10 Smart Cards for Financial Applications Aug 2024
JULY 2024
10 13 Commercial Transportation Payments Jul 2024
08 09 Records, Files and Reports Jul 2024
07B 60 Victims Of Abuse - Nonretirement Eligible Members (Transitional Compensation) Jul 2024
07B 46 Survivor Benefit Plan (SBP) - Annuities Jul 2024
07B 44 Survivor Benefit Plan (SBP) - Beneficiaries Jul 2024
07B 30 Death of a Retired Member Jul 2024
07A   Definitions Jul 2024
07A 14 Incentive for Qualified Members Extending Duty at Designated Locations Overseas Jul 2024
05 03 Obtaining and Safeguarding Public Funds Jul 2024

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