DoD 7000.14-R

Department of Defense Financial Management Regulation (DoD FMR)

DoD FMR Chapters

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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Volume 3 Chapters

Budget Execution - Availability and Use of Budgetary Resources

Chapter 1 Archived  
Chapter 2 Apportionment/Reapportionment and Funds Distribution

(11 pages, 216 KB)

 January 2020
Chapter 3 Appropriation Transfer Authorities (08 pages, 223 KB) May 2025
Chapter 4 Functional Transfers (04 pages, 213 KB) May 2025
Chapter 5 Special Military Construction/Family Housing Fund Release Procedures

(09 pages, 248 KB)

 December 2021
Chapter 6 Reprogramming of DoD Appropriated Funds

(38 pages, 4.50 MB)

 September 2015
Chapter 7 Reprogramming of Military Construction and Family Housing Appropriated Funds

(08 pages, 200 KB)

 April 2021
Chapter 8 Standards for Recording and Reviewing Commitments and Obligations

(47 pages, 768 KB)

 August 2023
Chapter 9 Archived  
Chapter 10 Accounting Requirements for Expired and Closed Accounts

(17 pages, 448 KB)

 October 2023
Chapter 11 Unmatched Disbursements, Negative Unliquidated Obligations,and In-transit Disbursements

(45 pages, 376 KB)

 September 2021
Chapter 12 Policies and Procedures Governing the Use of the "Feed and Forage" Authority of Section 3732, Revised Status (41 U.S.C. 11)" (05 pages, 176 KB) August 2020
Chapter 13 Receipt and Distribution of Budgetary Resources - Departmental-

Level (16 pages, 288 KB)

 June 2025
Chapter 14 Receipt and Distribution of Budgetary Resources - Intermediate Level

(06 pages, 288 KB)

 March 2024
Chapter 15 Receipt and Distribution of Budgetary Resources - Execution Level

(14 pages, 848 KB)

 February 2022
Chapter 16 Archived  
Chapter 17 Accounting Requirements for Military Construction Projects

(34 pages, 344 KB)

 July 2021
Chapter 18 Public Enterprise and Trust Funds

(05 pages, 184 KB)

 October 2015
Chapter 19 Defense Working Capital Fund

(24 pages, 384 KB)

 August 2015

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