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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Archived Policy Memoranda

* Chapter not specified
+ 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
01 * DoD SLOA - Accounting Classification 9-14- 2012 09/14/2012
01 03 Internal Controls and Audit Trails for System Database Changes 08/27/2013
01 04 Standard Financial Information Structure Attribute Values Sourcing 05/11/2022
01 06 Revision of Definition of a "Refund" 02/12/2008
01 07 Fiscal Year 2016 Department of Defense Chart of Accounts Standard Financial Information Structure 10.0 Maintenance Release Attribute Alignment File 07/21/2016
01 07 Department of Defense Standard General Ledger Account Alignment and Exemption Guidance 06/03/2013
01 07 Department of Defense (DoD) Standard Chart of Accounts (SCOA), Transactions, and Post ing Guidance in Standard Financial Information Structure (SFlS) Update for Fiscal Year (FY) 2010 and FY 20 I I 08/23/2010
01 Appendix A Requirement to Record the Office of Management and Budget Object Class Codes and Product Service Codes on All Purchase Requests and Commitments 02/24/2015
VOLUME 2A
No archived policy memoranda are applicable for Volume 2A at this time.
VOLUME 2B
02b 09 Cash Management Policy for the Defense Working Capital Fund Activities (FPM21-03) 06/25/2021
VOLUME 3
03 * Guidance on the use of Operation and Maintenance (O&M) Funds under Contingency Construction Authority (CCA) for Construction Projects inside the United States Central Command Area of Responsibility (AOR) or AOR and Area of Interest of the Combined Task Force-Horn of Africa 03/03/2011
03 06 Revision of Definition of a "Refund" 02/12/2008
03 06 Section 0609 and 15 Paragraph 150204 Policy Change for the Treatment of Proceeds from Assets Sold for Replacement Under Section 21 of the Arms Export Control Act 07/31/2015
03 08 Dormant Account Review – Quarterly Permanent Change of Station Dormancy Requirement Adjustment (FPM 21-09) 11/08/2021
03 08 Dormant Account Review Quarterly (FPM18-02) 08/26/2019
03 08 Accounting Policy Update for Triannual Review of Obligations and Unfilled Orders 02/28/2013
03 10 Yearend Cutoff for Cancelling Year Appropriations (FPM23-04) 08/16/2023
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 11 Use of Suspense Accounts F3875 and F3885  06/02/2008
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
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) 02/07/2018
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) 03/24/2015
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) 05/02/2014
03 17 Guidance for Title 10 USC 2853 Notifications - Authorized Cost and Scope of Work Variations Related to the FY 2011 Military Construction Authorizations and Appropriations 07/14/2011
03 17 Guidance on the use of Operation and Maintenance (O&M) Funds under Contingency Construction Authority (CCA) for Construction Projects inside the United States Central Command Area of Responsibility 01/14/2010
03 17 Clarifying Guidance on the Use of Operation and Maintenance (O&M) Funds Under Contingency Construction Authority for Construction Projects Outside the United States 07/07/2008
03 17 Use of Operation and Maintenance (O&M) Funds Under Contingency Construction Authority for Construction Projects Outside the United States 03/13/2008
VOLUME 4
04 02 Clarification of Fund Balance with Treasury (FBWT) Reconciliation Requirements 06/09/2009
04 02 DoD Financial Management Regulation, Volume 4, Chapter 2, "Accounting for Cash and Fund Balances with Treasury (FBWT)" 05/21/2009
04 03 Policy Changes to the DoDFMR Related to Receivables 11/03/2005
04 03 Write-off of Aged Accounts Receivable Due from the Public 04/28/2005
04 04 Accounting Treatment of Long Range Ballistic Missiles 09/12/2016
04 04 Inventory and Related Property Accounting Policy Requirements 11/13/2015
04 04 Accounting Policy Update for the Expense Recognition of OM&S 09/04/2015
04 04 Alternative Valuation Methodologies for Establishing Opening Balances for Inventory, Operating Materials and Supplies, and Stockpile Materials 08/28/2015
04 04 Baseline Valuation and Certification for Department of Defense (DoD) Inventory and Operating Materials and Supplies 11/08/2005
04 05 Accounting and Reporting Contract Financing Payments 10/09/2014
04 06 Real Property Financial Reporting Responsibilities Policy Update (FMP #19-05) 03/15/2019
04 06 Application of Capitalization Thresholds for General Property, Plant, and Equipment (FPM19-01) 03/05/2019
04 06 Early Implementation of Statement of Federal Financial Accounting Standards 55, Amending Inter-Entity Cost Provisions 09/04/2018
04 06 General Equipment financial Reporting Responsibilities 07/02/2018
04 06 Financial Reporting Policy for Real Property Estimated Useful Lives, Land Valuation, and Accounting for Real Property Outside of the United States 06/27/2016
04 06 Strategy and Implementation Guidance For General Equipment Valuation 03/14/2016
04 06 Alternative Valuation Methodology for Establishing Opening Balances for Buildings, Structures and Linear Structures 01/19/2016
04 06 Strategy for Internal Use Software Audit Readiness 09/30/2015
04 06 Accounting Policy Update for Financial Statement Reporting for Real Property Assets 09/30/2015
04 06 Requests to Increase Capitalization Thresholds 03/14/2014
04 06 Elimination of Military Equipment Definition and Increase to Capitalization Thresholds for General Property, Plant and Equipment 09/20/2013
04 06 DCFO Memo Policy Update for Real Property Financial Reporting 1 Mar 2013 03/01/2013
04 06 Financial Statement Responsibility for Reporting Military Equipment under the Operational Control of Another Entity 03/06/2012
04 06 Revision of Definition of a "Refund" 02/12/2008
04 06 Military Equipment Definition 01/24/2007
04 07 Accounting and Reporting of Equity Investments in Military Privatized Housing Projects (FPM21-05)) 03/18/2021
04 07 Rescission of Financial Policy Memorandum 19-04, “Accounting and Reporting of Equity Investments in Military Privatized Housing Projects and Additional Disclosure Requirements for Direct Loans and Loan Guarantees for Military Privatized Housing Projects" 07/28/2020
04+ 07 Accounting and Reporting of Equity Investments in Military Privatized Housing Projects and Additional Disclosure Requirements for Direct Loans and Loan Guarantees for Military Privatized Housing Project (FPM 19-04) 09/16/2019
04 09+ Policy Change for Recording Contract Holdbacks (FPM 18-01-R) 09/16/2019
04 12 Policy Change for Recording Contract Progress Payments (FPM 18-01) 04/29/2019
04 12 New Reporting Requirement for Contingent Legal Liabilities 11/01/2018
04 12 Change in Financial Reporting Practices for Progress Payments Based on Cost 12/07/2006
04 13 Strategy for Environmental & Disposal Liabilities Audit Readiness 09/30/2015
04 13 Policy Change for Current Environmental Liabilities Reporting 03/04/2009
VOLUME 5
05 * Delegation to Under Secretary of Defense (Comptroller) to Manage and Administer the Departmental Accountable Official and Certifying Officer Functions 09/30/2009
05 * FMS OMB Position on DoD's Request for Continued Use of the Suspense "F" Account 04/02/2008
05 * Revising Purchase Card Internal Control 10/17/2007
05 * Certified Commercial Payments in Contingency Operations 09/14/2007
05 01, 06, & 33 Appointment of Certifying Officers in Overseas Contingency Operations for Micro-purchases 06/23/2010
05 02+ Disbursing Officer and Disbursing Accountable Official Requirements for U.S. Department of the Treasury Daily Reporting (FPM 19-14) 03/31/2020
05 03, 14, and Appendix A Managing Limited Depositary Checking Accounts 06/22/2018
05 06 Revision of Definition of a "Refund" 02/12/2008
05 08 Blocking Property and Prohibiting Transactions with Persons Who Commit, Threaten to Commit, or Support Terrorism 01/26/2007
05 11 Intra-Governmental Payment and Collections System Cutoff and G-Invoicing Guidelines (FPM 20-06) 07/06/2020
05 33 DoD Foreign National Accountable Official (Signed Copy) 08/22/2006
VOLUME 6A
06a 02 Mandatory Use of Root Cause Indicator Code (FPM 20-04) 04/18/2020
06a 04 Appropriation Status by Fiscal Year Program and Subaccounts 05/10/2013
VOLUME 6B
06B 01 Annual List of Department of Defense Reporting Entities (FPM19-08) 08/29/2019
06B 13 Financial Management Requirements for Trading Partner Eliminations (FPM 19-03) 05/03/2019
VOLUME 7A
07a 40 & 42 Prohibition on the Use of Allotments for the Purchase, Lease, and Rental of Personal Property 11/21/2014
07a 51 Automatic Refund of Saving Deposit Program (SDP) Accounts 04/16/2008
VOLUME 7B
No archived policy memoranda are applicable for Volume 7B at this time.
VOLUME 8
No archived policy memoranda are applicable for Volume 8 at this time.
VOLUME 9
No archived policy memoranda are applicable for Volume 9 at this time.
VOLUME 10
10 * Certified Commercial Payments in Contingency Operations 09/14/2007
10 10 Revising Purchase Card Internal Control 10/17/2007
10 13 Annual Reconciliation, Payment, and Clean-up of Transportation Accounts (FPM20-13) 03/19/2021
10 20 National Defense Authorization Act Contract Closeout Authority (FPM19-06) 05/14/2019
VOLUME 11A
11a 01 Clarification of DoD Financial Management Regulation 7000.14-R, Volume 11A, Chapter 1, "General Reimbursement Procedures and Supporting Documentation 05/15/2009
11a+ 05 Treasury Account Symbols for Licensing of Intellectual Property and Recycling Activities (FPM 19-11)) 08/30/2019
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 09 TDY Funding Cost for NATO FIU 08/16/2016
11a 09 Updates to the listing of North Atlantic Treaty Organization Force Integration Units and Centers of Excellence 01/04/2016
11a 16 Treasury Appropriation Fund Symbols for the Department of Defense Forestry Products Program (FPM 20-08)) 05/12/2020
VOLUME 11B
11b 01 Change in Reporting of Returns of Prior-Year Customer Advances for the Defense Working Capital Funds (DWCF) 06/21/2011
11b 03 Accounting and Reporting for Defense Working Capital Fund (DWCF) Contract Authority 09/08/2005
11b 03 Accounting and Reporting for Defense Working Capital Fund Contract Authority 08/11/2005
VOLUME 12
12 * Waiver of Limiting Legislation for Commanders' Emergency Response Program(CERP) for fiscal years 2008 and 2009 03/24/2008
12 * Certified Commercial Payments in Contingency Operations 09/14/2007
12 04 Department of Defense Method for Calculating Annual Subsidy Reestimates for Post 1991 Direct Loans and Loan Guarantees under the Federal Credit Reform Act (FPM 19-07) 02/13/2020
12 06 Cancellation of Department of Defense (DoD) Financial Management Regulation (FMR) 7000.14R, Volume 12, Chapter 6, Defense Emergency Response Fund, dated September 1996 01/09/2014
12 06 Revision of Definition of a "Refund" 02/12/2008
12 13 Implementation Guidance for Department of Defense Base Closure Accounts 12/27/2013
12 13 Implementation of Updates to Department of Defense Base Closure Accounts 08/30/2013
12 18 Cancellation of Department of Defense (DoD) Financial Management Regulation (FMR) 700.14R, Volume 12, Chapter 18, Support for Military Operation Liaison Officers (MOLO), dated June 2014 12/07/2018
12 23 Guidance on the use of Operation and Maintenance (O&M) Funds under Contingency Construction Authority (CCA) for Construction Projects inside the United States Central Command Area of Responsibility 01/14/2010
12 23 Clarifying Guidance on the Use of Operation and Maintenance (O&M) Funds Under Contingency Construction Authority for Construction Projects Outside the United States 07/07/2008
12 23 Use of Operation and Maintenance (O&M) Funds Under Contingency Construction Authority for Construction Projects Outside the United States 03/13/2008
12 27 Commanders' Emergency Response (CERP) Financial Management Regulation Update 08/08/2008
12 27 Commander's Emergency Response Program (CERP) Guidance 05/09/2007
12 30 Acceptance of Conditional Gifts of Real Property on Behalf of the Military Service Academies 09/20/2016
12 30 Gifts to Benefit Military Musical Units 03/09/2015
12 30 General Gift Fund Policy 02/27/2009
12 31 Policy Change for Department of Defense Financial Management Regulation (DoDFMR) Volume 12, Chapter 31, "DoD Branding and Trademark Licensing Program Procedural and Accounting Guidance" 04/15/2009
VOLUME 13
No archived policy memoranda are applicable for Volume 13 at this time.
VOLUME 14
14 * Reduced Timelines 06/21/2007
14 01 Administrative Control of Funds 08/07/2013
14 03, 05, & 07 ADA Policy and Metrics Memo 09/05/2008
14 03 ADA Preliminary Investigation Reporting Policy 12/18/2007
14 08 Antideficiency Act (ADA) Investigator Training Frequency 12/13/2011
VOLUME 15
15 07 Reduction to the Foreign Military Sales Contract Administrative Services Surcharge Rate (FPM 19-13) 12/12/2019
15 07 Definition of Costs Considered "Additional Costs" in the Pricing of Training for International Students 08/03/2016
15 07 Approval to Reduce the Attribution Rate for Foreign Military Sales Training to Zero Percent, Effective Fiscal Yr. 2017 02/08/2016
15 07 Increase to Delivery Term Codes (DTCs) Percentage Rates for "Below-the-Line" Transportation on Foreign Military Sales (FMS) and FMS-Like Cases (DSCA Policy 09-22) 06/30/2009
15 07 Pricing Military Personnel Reimbursements in Support of Foreign Military Sales (FMS) 09/03/2004
VOLUME 16
No archived policy memoranda are applicable for Volume 16 at this time.

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