DoD 7000.14-R

Department of Defense Financial Management Regulation (DoD FMR)

Intro |1 | 2A | 2B | 3 | 4 | 5 | 6A | 6B | 7A | 7B | 8 | 9 | 10 | 11A | 11B | 12 | 13 | 14 | 15 | 16 | Glossary

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Policy Memoranda

+ Multiple volumes/chapters impacted

VOLUME

CHAPTER

SUBJECT

ISSUE DATE
INTRODUCTION / GLOSSARY
No policy memoranda are applicable for the Introduction or the Glossary at this time.
VOLUME 1
No policy memoranda are applicable for Volume 1 at this time.
VOLUME 2A
02A 01 OUSD(C) Interim Guidance Regarding Increased Threshold for Determination of Expense and Investment Costs (FPM 23-02) 03/22/2023
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 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 03/04/2021
VOLUME 4
04+ 02 Treasury Index 97 Deposit Fund Liabilities Account Structure (FPM 22-04) 09/22/2022
04+ 02 Reporting Department of Defense Deposit Fund Liabilities (FPM 20-10) 07/02/2020
04+ 04 Valuation and Reconciliation of Defense Articles Provided Under the Presidential Drawdown Authority (FPM24-11) 06/18/2024
04+ 04 Change in the Accounting Treatment for Long Range Ballistic Missiles (FPM24-02) 05/03/2024
04+ 04 Clarification of Presidential Drawdown Authority Valuation of Defense Articles 03/31/2023
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+ 16 Policy Change to Account for In-Transit Inventory Assets (FPM19-10) 12/09/2019
04 24 Department of the Army Real Property Capitalization Threshold Exception to Policy Waiver (FPM24-08) 04/09/2024
04 24 Department of the Air Force Real Property Capitalization Threshold Exception to Policy Waiver (FPM24-07) 04/09/2024
04 24 Real Property Construction-in-Progress Accounting Policy (FPM23-05) and Asset Documentation Timeliness 01/22/2024
04+ 24+ Implementation of Statement of Federal Financial Accounting Standards 59, “Accounting and Reporting of Government Land” (FPM 22-03) 09/30/2022
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
05 01 DoD Accounting for Funds Held Outside of Treasury Guidance (FPM24-10) 06/27/2024
05+ 11 Yearend Cutoff for Cancelling Year Appropriations (FPM23-04) 08/16/2023
VOLUME 6A
06A 02 Department of Defense Component Level Accounts Responsibilities (FPM24-03) 04/09/2024
06A 02 Mandatory Action Plans for Unsupported Accounting Adjustments (FPM21-04) 04/09/2021
06A 15 Imputed Cost for Real Property Related to Defense Working Capital Fund Activities (FPM 21-08) 09/01/2021
VOLUME 6B
06B 02 Reporting Guidance for Aggregated Cases for Contingent Legal Liabilities 03/27/2024
06B 02 Reporting Requirements for Legal Contingent Liabilities (FPM 21-10) 09/24/2021
06B 02 Variance Analysis for Financial Statement Reporting (FPM 19-17) 04/06/2020
06B+ 10 Implementation of Statement of Federal Financial Accounting Standards 56, “Classified Activities” (FPM24-09) 09/09/2024
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
No policy memoranda are applicable for Volume 10 at this time.
VOLUME 11A
11a 09 Access to the Military Postal Service by U.S. Civilians Occupying Positions at the North Atlantic Treaty Organization on a Direct Hire Basis (FPM24-04) 03/12/2024
11a 16 Treasury Appropriation Fund Symbols for the Department of Defense Forestry Products Program (FPM 22-02) 12/12/2022
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 07 Pricing of Defense Article Sold via Foreign Military Sales from Stock (FPM 24-01) 04/30/2024
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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