DoD 7000.14-R

Department of Defense Financial Management Regulation (DoD FMR)

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Policy Memoranda

+ Multiple volumes/chapters impacted

VOLUME

CHAPTER

SUBJECT

ISSUE DATE

INTRODUCTION / GLOSSARY
Glossary   Definitions Related to Fund Balance with Treasury (FPM 20-11) 08/11/2020
VOLUME 1
No policy memoranda are applicable for Volume 1 at this time.
VOLUME 2A
02A 01 Policy Change for the Treatment of Proceeds from Assets Sold for Replacement Under Section 21 of the Arms Export Control Act 07/31/2015
VOLUME 2B
No policy memoranda are applicable for Volume 2B at this time.
VOLUME 3
03 10 Ship Overhaul Work – Availability of Appropriations for Unusual Cost Overruns and for Changes in Scope of Work (FPM21-06) 04/09/2021
03 17 Guidance on the use of Operation and Maintenance Funds under Contingency Construction Authority for Construction Projects inside the United States Central Command Area of Responsibility (AOR) or Certain Countries in the United States Africa Command (AOR) 12/28/2018
VOLUME 4
04+ 02 Reporting Department of Defense Deposit Fund Liabilities (FPM 20-10) 07/02/2020
04 04 Financial Reporting Guidance for Stockpile Materials (FPM 20-07) 10/22/2020
04 04 Accounting Treatment of Lateral Redistribution Activities (FPM 20-05) 06/29/2020
04 07 Accounting and Reporting of Equity Investments in Military Privatized Housing Projects (FPM21-05)) 03/18/2021
04 09+ Policy Change for Recording Contract Holdbacks (FPM 18-01-R) 09/16/2019
04 12 New Reporting Requirement for Contingent Legal Liabilities 11/01/2018
04+ 16 Policy Change to Account for In-Transit Inventory Assets (FPM19-10) 12/09/2019
04 24 Alternative Valuation Methodologies for Establishing Opening Balances for Buildings, Structures, and Linear Structures (FPM20-14) 01//04/2021
04+ 26 Implementation of Statement of Federal Financial Accounting Standards 54, Leases (FPM20-03) 09/25/2020
VOLUME 5
No policy memoranda are applicable for Volume 5 at this time.
VOLUME 6A
06A 02 Mandatory Action Plans for Unsupported Accounting Adjustments (FPM21-04) 04/09/2021
VOLUME 6B
06B 01 Annual List of Department of Defense Reporting Entities (FPM19-08) 08/29/2019
06B 02 Variance Analysis for Financial Statement Reporting (FPM 19-17) 04/06/2020
06B 10 Standardization of the Footnotes to the Financial Statements (FPM19-16) 02/20/2020
VOLUME 7A
No policy memoranda are applicable for Volume 7A at this time.
VOLUME 7B
No policy memoranda are applicable for Volume 7B at this time.
VOLUME 8
No policy memoranda are applicable for Volume 8 at this time.
VOLUME 9
No policy memoranda are applicable for Volume 9 at this time.
VOLUME 10
10 13 Annual Reconciliation, Payment, and Clean-up of Transportation Accounts (FPM20-13) 03/19/2021
VOLUME 11A
11a 16 Treasury Appropriation Fund Symbols for the Department of Defense Forestry Products Program (FPM 20-08)) 05/12/2020
VOLUME 11B
No policy memoranda are applicable for Volume 11B at this time.
VOLUME 12
12 14 Treasury Account Fund Symbols for Agricultural and Grazing Leases Activities (FPM 20-02) 03/06/2020
VOLUME 13
No policy memoranda are applicable for Volume 13 at this time.
VOLUME 14
No policy memoranda are applicable for Volume 14 at this time.
VOLUME 15
15 08 Reduction to the Foreign Military Sales Transportation Surcharge Rates 07/09/2018
VOLUME 16
No policy memoranda are applicable for Volume 16 at this time.

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