LRP - BEA 10.0 (02/14/2013)
OV-6c Business Process - BEA LRP Traceability CBM Report
FM: N-Z
The OV-6c Traceability CBM report provides a view of the BEA Laws, Regulations and Policies (LRP) Repository Baseline by OV-6c Business Process for a specific CBM. Given that only those constraints identified as relevant to the CBM are mapped to OV-6c Business Processes, this report does not contain the entire Repository. It is provided to give the widest possible audience user-friendly access to the compliance BEA LRP mapped to the BEA and displays the OV-6c Business Processes by specific CBM in a downloadable spreadsheet format. All relevant BEA LRP are arranged by source in the Office of General Counsel (OGC) approved hierarchy. |
- Negotiate Payment Agreement
- CBM: FM
- Description
- This process provides the debtors with notice of, and the opportunity to dispute a debt or develop a payment plan (e.g. Compromise or Installment).
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Notify Customer
- CBM: FM
- Description
- Notify customer if the emergency implementation of a case for FMS trust fund has been rejected.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Notify Legal Function
- CBM: FM
- Description
- Notify debt to legal for additional collection actions and processing. DoD performs procedures to notify the applicable legal functions (internal or external to the agency, as applicable) and provide applicable facts and documentation.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Obtain Payee's Signature
- CBM: FM
- Description
- Payee must sign certified cash voucher upon receipt of cash payment from cashier.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Perform Accounts Receivable Aging
- CBM: FM
- Description
- Perform Accounts Receivable Aging to determine outstanding delinquent debts. This process step allows DoD to monitor outstanding receivables by providing details related to receivable balances in each debt age category (e.g., Current, 30, 60, 90, 120, >120).
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Perform Accounts Receivable Reporting
- CBM: FM
- Description
- Perform accounts receivable reporting includes the management of the customer file maintenance, billing, collection, tracking, and reporting while ensuring compliance with DoD and Federal laws, regulations, and policies. This process step provides DoD with the ability to monitor outstanding receivables, assess billing and collection efforts, support customer file maintenance, create bills, process collections, and monitor outstanding debt.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Perform Budgeting
- CBM: FM
- Description
- The Perform Budget provides a platform for a detailed review of program's pricing, phasing, and overall capability to be executed on time and within budget. The budgeting process addresses the years to be justified in the President's Budget and provides a forum to develop the Secretary's budget position. Budgeting also prepares the programs to be developed into appropriations. This diagram includes the development of budget guidance, review of component's budget proposals, and the budget hearing review between OSD, OMB, and the components. This diagram also includes the negotiation of top-line passback information from the OMB to ensure consistency with the President's Management Agenda.
- Linked constraints
- Public Law 101-576
- Public Law 103-62
- Public Law 103-62 Government Performance and Results Act of 1993
- SECTION 3. STRATEGIC PLANNING.
- SECTION 4. ANNUAL PERFORMANCE PLANS AND REPORTS.
- SECTION 5. MANAGERIAL ACCOUNTABILITY AND FLEXIBILITY.
- SECTION 11. TECHNICAL AND CONFORMING AMENDMENTS.
- Public Law 103-356
- Public Law 103-356 Government Management Reform Act of 1994
- SEC. 101. LIMITATION ON CERTAIN ANNUAL PAY ADJUSTMENTS.
- SEC. 201. SES ANNUAL LEAVE ACCUMULATION.
- SEC. 301. AUTHORITY TO INCREASE EFFICIENCY IN REPORTING TO CONGRESS.
- SEC. 402. ELECTRONIC PAYMENTS.
- SEC. 403. FRANCHISE FUND PILOT PROGRAMS.
- SEC. 404. <31 USC 501 note> SIMPLIFICATION OF MANAGEMENT REPORTING PROCESS.
- SEC. 405. ANNUAL FINANCIAL REPORTS.
- Public Law 107-296
- Public Law 107-296 Homeland Security Act of 2002
- Title II - Information Analysis and Infrastructure Protection
- Subtitle A - Directorate for Information Analysis and Infrastructure Protection; Access to Information
- SEC. 201. Directorate for Information Analysis and Infrastructure Protection
- Public Law 107-347
- Public Law 107-347 E-Government Act of 2002
- TITLE-III--INFORMATION SECURITY
- SEC. 301. INFORMATION SECURITY
- USC Title 5
- USC Title 5 Government Organization and Employees
- PART I - THE AGENCIES GENERALLY
- CHAPTER 3 - POWERS
- PART III - EMPLOYEES
- Subpart G - Insurance and Annuities
- CHAPTER 81 - COMPENSATION FOR WORK INJURIES
- SUBCHAPTER I - GENERALLY
- Sec. 8147. Employees' Compensation Fund
- Subpart H - Access to Criminal History Record Information
- CHAPTER 91 - ACCESS TO CRIMINAL HISTORY RECORDS FOR NATIONAL SECURITY AND OTHER PURPOSES
- Sec. 9101. Access to criminal history records for national security and other purposes
- USC Title 10
- USC Title 10 Armed Forces
- Subtitle A - General Military Law
- PART I - ORGANIZATION AND GENERAL MILITARY POWERS
- CHAPTER 2 - DEPARTMENT OF DEFENSE
- Sec. 113. Secretary of Defense
- Sec. 113a. Transmission of annual defense authorization request
- Sec. 114. Annual authorization of appropriations
- Sec. 115. Personnel strengths: requirement for annual authorization
- Sec. 115a. Annual defense manpower requirements report
- Sec. 116. Annual operations and maintenance report
- CHAPTER 3 - GENERAL POWERS AND FUNCTIONS
- Sec. 129a. General personnel policy
- CHAPTER 4 - OFFICE OF THE SECRETARY OF DEFENSE
- Sec. 139. Director of Operational Test and Evaluation
- CHAPTER 5 - JOINT CHIEFS OF STAFF
- Sec. 151. Joint Chiefs of Staff: composition; functions
- Sec. 153. Chairman: functions
- CHAPTER 6 - COMBATANT COMMANDS
- Sec. 163. Role of Chairman of Joint Chiefs of Staff
- Sec. 166. Combatant commands: budget proposals
- Sec. 166a. Combatant commands: funding through the Chairman of Joint Chiefs of Staff
- Sec. 166b. Combatant commands: funding for combating terrorism readiness initiatives
- Sec. 167. Unified combatant command for special operations forces
- Sec. 168. Military-to-military contacts and comparable activities
- CHAPTER 7 - BOARDS, COUNCILS, AND COMMITTEES
- Sec. 173. Advisory personnel
- Sec. 174. Advisory personnel: research and development
- Sec. 176. Armed Forces Institute of Pathology
- Sec. 179. Nuclear Weapons Council
- Sec. 180. Service academy athletic programs: review board
- Sec. 181. Joint Requirements Oversight Council
- Sec. 182. Center for Excellence in Disaster Management and Humanitarian Assistance
- Sec. 184. Regional Centers for Security Studies
- Sec. 185. Financial Management Modernization Executive Committee
- Sec. 186. Defense Business System Management Committee
- CHAPTER 8 - DEFENSE AGENCIES AND DEPARTMENT OF DEFENSE FIELD ACTIVITIES
- SUBCHAPTER I - COMMON SUPPLY AND SERVICE ACTIVITIES
- Sec. 192. Defense Agencies and Department of Defense Field Activities: oversight by the Secretary of Defense
- Sec. 196. Department of Defense Test Resource Management Center
- Sec. 197. Defense Logistics Agency: fees charged for logistics information
- CHAPTER 9 - DEFENSE BUDGET MATTERS
- Sec. 221. Future-years defense program: submission to Congress; consistency in budgeting
- Sec. 222. Future-years mission budget
- Sec. 223. Ballistic missile defense programs: program elements
- Sec. 223a. Ballistic missile defense programs: procurement
- Sec. 224. Ballistic missile defense programs: display of amounts for research, development, test, and evaluation
- Sec. 226. Scoring of outlays
- Sec. 228. Quarterly reports on allocation of funds within operation and maintenance budget subactivities
- Sec. 229. Programs for combating terrorism: display of budget information
- Sec. 231. Long-range plan for construction of naval vessels
- Sec. 231a. Budgeting for procurement of aircraft for the Navy and Air Force: annual plan and certification
- Sec. 234. POW/MIA activities: display of budget information
- CHAPTER 23 - MISCELLANEOUS STUDIES AND REPORTS
- Sec. 488. Management of electromagnetic spectrum: biennial strategic plan
- Sec. 489. Annual report on Department of Defense operation and financial support for military museums
- PART II - PERSONNEL
- CHAPTER 39 - ACTIVE DUTY
- Sec. 691. Permanent end strength levels to support two major regional contingencies
- CHAPTER 41 - SPECIAL APPOINTMENTS, ASSIGNMENTS, DETAILS, AND DUTIES
- Sec. 713. State Department: assignment or detail as couriers and building inspectors
- Sec. 717. Members of the armed forces: participation in international sports
- CHAPTER 53 - MISCELLANEOUS RIGHTS AND BENEFITS
- Sec. 1051b. Bilateral or regional cooperation programs: awards and mementos to recognize superior noncombat achievements or performance
- CHAPTER 59 - SEPARATION
- Sec. 1175. Voluntary separation incentive
- CHAPTER 74 - DEPARTMENT OF DEFENSE MILITARY RETIREMENT FUND
- Sec. 1465. Determination of contributions to the Fund
- CHAPTER 76 - MISSING PERSONS
- Sec. 1501. System for accounting for missing persons
- CHAPTER 81 - CIVILIAN EMPLOYEES
- Sec. 1597. Civilian positions: guidelines for reductions
- CHAPTER 87 - DEFENSE ACQUISITION WORKFORCE
- SUBCHAPTER IV - EDUCATION AND TRAINING
- Sec. 1741. Policies and programs: establishment and implementation
- PART III - TRAINING AND EDUCATION
- CHAPTER 101 - TRAINING GENERALLY
- Sec. 2006. Department of Defense Education Benefits Fund
- CHAPTER 104 - UNIFORMED SERVICES UNIVERSITY OF THE HEALTH SCIENCES
- Sec. 2113. Administration of University
- CHAPTER 108 - DEPARTMENT OF DEFENSE SCHOOLS
- Sec. 2162. Preparation of budget requests for operation of professional military education schools
- PART IV - SERVICE, SUPPLY, AND PROCUREMENT
- CHAPTER 131 - PLANNING AND COORDINATION
- Sec. 2203. Budget estimates
- Sec. 2208. Working-capital funds
- Sec. 2212. Obligations for contract services: reporting in budget object classes
- Sec. 2216a. Repealed.
- Sec. 2217. Comparable budgeting for common procurement weapon systems
- Sec. 2218. National Defense Sealift Fund
- Sec. 2222. Defense business systems: architecture, accountability, and modernization
- Sec. 2223. Information technology: additional responsibilities of Chief Information Officers
- Sec. 2224a. Information security: continued applicability of expiring Governmentwide requirements to the Department of Defense
- Sec. 2228. Office of Corrosion Policy and Oversight
- Sec. 2229a. Annual report on prepositioned materiel and equipment
- CHAPTER 134 - MISCELLANEOUS ADMINISTRATIVE PROVISIONS
- SUBCHAPTER II - MISCELLANEOUS ADMINISTRATIVE AUTHORITY
- Sec. 2262. Department of Defense conferences: collection of fees to cover Department of Defense costs
- CHAPTER 135 - SPACE PROGRAMS
- Sec. 2272. Space science and technology strategy: coordination
- Sec. 2273a. Operationally Responsive Space Program Office
- CHAPTER 136 - PROVISIONS RELATING TO SPECIFIC PROGRAMS
- Sec. 2282. B-2 bomber: annual report
- CHAPTER 137 - PROCUREMENT GENERALLY
- Sec. 2302d. Major system: definitional threshold amounts
- Sec. 2305a. Design-build selection procedures
- Sec. 2306b. Multiyear contracts: acquisition of property
- Sec. 2306c. Multiyear contracts: acquisition of services
- Sec. 2332. Share-in-savings contracts
- CHAPTER 138 - COOPERATIVE AGREEMENTS WITH NATO ALLIES AND OTHER COUNTRIES
- SUBCHAPTER II - OTHER COOPERATIVE AGREEMENTS
- Sec. 2350k. Relocation within host nation of elements of armed forces overseas
- CHAPTER 139 - RESEARCH AND DEVELOPMENT
- Sec. 2352. Defense Advanced Research Projects Agency: biennial strategic plan
- Sec. 2359b. Defense Acquisition Challenge Program
- CHAPTER 141 - MISCELLANEOUS PROCUREMENT PROVISIONS
- Sec. 2390. Prohibition on the sale of certain defense articles from the stocks of the Department of Defense
- Sec. 2401. Requirement for authorization by law of certain contracts relating to vessels, aircraft, and combat vehicles
- CHAPTER 144 - MAJOR DEFENSE ACQUISITION PROGRAMS
- Sec. 2431. Weapons development and procurement schedules
- Sec. 2432. Selected Acquisition Reports
- Sec. 2433. Unit cost reports
- Sec. 2437. Development of major defense acquisition programs: sustainment of system to be replaced
- CHAPTER 144A - MAJOR AUTOMATED INFORMATION SYSTEM PROGRAMS
- Sec. 2445b. Cost, schedule, and performance information
- CHAPTER 146 - CONTRACTING FOR PERFORMANCE OF CIVILIAN COMMERCIAL OR INDUSTRIAL TYPE FUNCTIONS
- Sec. 2461. Public-private competition required before conversion to contractor performance
- Sec. 2464. Core logistics capabilities
- Sec. 2469. Contracts to perform workloads previously performed by depot-level activities of the Department of Defense: requirement of competition
- Sec. 2475. Consolidation, restructuring, or reengineering of organizations, functions, or activities: notification requirements
- Sec. 2476. Minimum capital investment for certain depots
- CHAPTER 147 - COMMISSARIES AND EXCHANGES AND OTHER MORALE, WELFARE, AND RECREATION ACTIVITIES
- SUBCHAPTER I - DEFENSE COMMISSARY AND EXCHANGE SYSTEMS
- Sec. 2484. Commissary stores: merchandise that may be sold; uniform surcharges and pricing
- Sec. 2485. Commissary stores: operation
- SUBCHAPTER III - MORALE, WELFARE, AND RECREATION PROGRAMS AND NONAPPROPRIATED FUND INSTRUMENTALITIES
- Sec. 2493. Fisher Houses: administration as nonappropriated fund instrumentality
- CHAPTER 148 - NATIONAL DEFENSE TECHNOLOGY AND INDUSTRIAL BASE, DEFENSE REINVESTMENT, AND DEFENSE CONVERSION
- SUBCHAPTER II - POLICIES AND PLANNING
- Sec. 2504. Annual report to Congress
- Sec. 2505. National technology and industrial base: periodic defense capability assessments
- Sec. 2506. Department of Defense technology and industrial base policy guidance
- SUBCHAPTER III - PROGRAMS FOR DEVELOPMENT, APPLICATION, AND SUPPORT OF DUAL-USE TECHNOLOGIES
- Sec. 2515. Office of Technology Transition
- SUBCHAPTER VI - DEFENSE EXPORT LOAN GUARANTEES
- Sec. 2540d. Definitions
- CHAPTER 152 - ISSUE OF SUPPLIES, SERVICES, AND FACILITIES
- Sec. 2561. Humanitarian assistance
- CHAPTER 153 - EXCHANGE OF MATERIAL AND DISPOSAL OF OBSOLETE, SURPLUS, OR UNCLAIMED PROPERTY
- Sec. 2572. Documents, historical artifacts, and condemned or obsolete combat materiel: loan, gift, or exchange
- CHAPTER 157 - TRANSPORTATION
- Sec. 2632. Transportation to and from certain places of employment and on military installations
- CHAPTER 159 - REAL PROPERTY; RELATED PERSONAL PROPERTY; AND LEASE OF NON-EXCESS PROPERTY
- Sec. 2685. Adjustment of or surcharge on selling prices in commissary stores to provide funds for construction and improvement of commissary store facilities
- Sec. 2687. Base closures and realignments
- CHAPTER 160 - ENVIRONMENTAL RESTORATION
- Sec. 2701. Environmental restoration program
- Sec. 2703. Environmental restoration accounts
- Sec. 2706. Annual reports to Congress
- Sec. 2710. Inventory of unexploded ordnance, discarded military munitions, and munitions constituents at defense sites (other than operational ranges)
- CHAPTER 161 - PROPERTY RECORDS AND REPORT OF THEFT OR LOSS OF CERTAIN PROPERTY
- Sec. 2721. Property records: maintenance on quantitative and monetary basis
- CHAPTER 165 - ACCOUNTABILITY AND RESPONSIBILITY
- Sec. 2773b. Parking of funds: prohibition; penalties
- Sec. 2774. Claims for overpayment of pay and allowances and of travel and transportation allowances
- Sec. 2779. Use of funds because of fluctuations in currency exchange rates of foreign countries
- CHAPTER 169 - MILITARY CONSTRUCTION AND MILITARY FAMILY HOUSING
- SUBCHAPTER I - MILITARY CONSTRUCTION
- Sec. 2809. Long-term facilities contracts for certain activities and services
- Sec. 2814. Special authority for development of Ford Island, Hawaii
- SUBCHAPTER II - MILITARY FAMILY HOUSING
- Sec. 2825. Improvements to family housing units
- Sec. 2831. Military family housing management account
- Sec. 2835. Long-term leasing of military family housing to be constructed
- Sec. 2836. Military housing rental guarantee program
- SUBCHAPTER III - ADMINISTRATION OF MILITARY CONSTRUCTION AND MILITARY FAMILY HOUSING
- Sec. 2859. Construction requirements related to antiterrorism and force protection or urban-training operations
- Sec. 2861. Military construction projects in connection with industrial facility investment program
- Sec. 2866. Water conservation at military installations
- Sec. 2869. Conveyance of property at military installations to limit encroachment
- SUBCHAPTER IV - ALTERNATIVE AUTHORITY FOR ACQUISITION AND IMPROVEMENT OF MILITARY HOUSING
- Sec. 2873. Direct loans and loan guarantees
- Sec. 2884. Reports
- CHAPTER 173 - ENERGY SECURITY
- SUBCHAPTER I - ENERGY SECURITY ACTIVITIES
- Sec. 2911. Energy performance goals and master plan for the Department of Defense
- Sec. 2912. Availability and use of energy cost savings
- Subtitle B - Army
- PART I - ORGANIZATION
- CHAPTER 303 - DEPARTMENT OF THE ARMY
- Sec. 3013. Secretary of the Army
- Sec. 3022. Financial management
- CHAPTER 305 - THE ARMY STAFF
- Sec. 3038. Office of Army Reserve: appointment of Chief
- PART III - TRAINING
- CHAPTER 403 - UNITED STATES MILITARY ACADEMY
- Sec. 4342. Cadets: appointment; numbers, territorial distribution
- PART IV - SERVICE, SUPPLY, AND PROCUREMENT
- CHAPTER 433 - PROCUREMENT
- Sec. 4541. Army arsenals: treatment of unutilized or underutilized plant-capacity costs
- CHAPTER 434 - ARMAMENTS INDUSTRIAL BASE
- Sec. 4555. ARMS Initiative loan guarantee program
- Subtitle C - Navy and Marine Corps
- PART I - ORGANIZATION
- CHAPTER 503 - DEPARTMENT OF THE NAVY
- Sec. 5013. Secretary of the Navy
- Sec. 5022. Office of Naval Research: duties
- Sec. 5025. Financial management
- CHAPTER 513 - BUREAUS; OFFICE OF THE JUDGE ADVOCATE GENERAL
- Sec. 5143. Office of Navy Reserve: appointment of Chief
- PART III - EDUCATION AND TRAINING
- CHAPTER 603 - UNITED STATES NAVAL ACADEMY
- Sec. 6954. Midshipmen: number
- PART IV - GENERAL ADMINISTRATION
- CHAPTER 633 - NAVAL VESSELS
- Sec. 7314. Overhaul of naval vessels: competition between public and private shipyards
- CHAPTER 665 - NATIONAL OCEANOGRAPHIC PARTNERSHIP PROGRAM
- Sec. 7902. National Ocean Research Leadership Council
- Subtitle D - Air Force
- PART I - ORGANIZATION
- CHAPTER 803 - DEPARTMENT OF THE AIR FORCE
- Sec. 8013. Secretary of the Air Force
- Sec. 8022. Financial management
- CHAPTER 805 - THE AIR STAFF
- Sec. 8038. Office of Air Force Reserve: appointment of Chief
- PART III - TRAINING
- CHAPTER 903 - UNITED STATES AIR FORCE ACADEMY
- Sec. 9342. Cadets: appointment; numbers, territorial distribution
- Subtitle E - Reserve Components
- PART I - ORGANIZATION AND ADMINISTRATION
- CHAPTER 1007 - ADMINISTRATION OF RESERVE COMPONENTS
- Sec. 10207. Mobilization forces: maintenance
- Sec. 10216. Military technicians (dual status)
- CHAPTER 1011 - NATIONAL GUARD BUREAU
- Sec. 10503. Functions of National Guard Bureau: charter
- CHAPTER 1013 - BUDGET INFORMATION AND ANNUAL REPORTS TO CONGRESS
- Sec. 10543. National Guard and reserve component equipment procurement and military construction funding: inclusion in future-years defense program
- PART II - PERSONNEL GENERALLY
- CHAPTER 1209 - ACTIVE DUTY
- Sec. 12310. Reserves: for organizing, administering, etc., reserve components
- USC Title 22
- USC Title 22 Foreign Relations and Intercourse
- CHAPTER 7 - INTERNATIONAL BUREAUS, CONGRESSES, ETC.
- SUBCHAPTER XVI - UNITED NATIONS ORGANIZATION
- Sec. 287b. Reports to Congress by President
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 11 - THE BUDGET AND FISCAL, BUDGET, AND PROGRAM INFORMATION
- Sec. 1105. Budget contents and submission to Congress
- Sec. 1112. Fiscal, budget, and program information
- USC Title 32
- USC Title 32 National Guard
- CHAPTER 1 - ORGANIZATION
- Sec. 106. Annual appropriations
- Sec. 107. Availability of appropriations
- Sec. 112. Drug interdiction and counter-drug activities
- CHAPTER 5 - TRAINING
- Sec. 503. Participation in field exercises
- Sec. 509. National Guard Youth Challenge Program of opportunities for civilian youth
- CHAPTER 9 - HOMELAND DEFENSE ACTIVITIES
- Sec. 905. Funding assistance
- Sec. 906. Requests for funding assistance
- Sec. 908. Annual report
- USC Title 33
- USC Title 33 Navigation and Navigable Waters
- CHAPTER 26 - WATER POLLUTION PREVENTION AND CONTROL
- SUBCHAPTER I - RESEARCH AND RELATED PROGRAMS
- Sec. 1268. Great Lakes
- USC Title 37
- USC Title 37 Pay and Allowances of the Uniformed Services
- CHAPTER 19 - ADMINISTRATION
- Sec. 1009. Adjustments of monthly basic pay
- USC Title 38
- USC Title 38 Veterans' Benefits
- PART I - GENERAL PROVISIONS
- CHAPTER 1 - GENERAL
- Sec. 117. Advance appropriations for certain medical care accounts
- CHAPTER 3 - DEPARTMENT OF VETERANS AFFAIRS
- Sec. 317. Center for Minority Veterans
- Sec. 318. Center for Women Veterans
- Sec. 321. Office of Survivors Assistance
- CHAPTER 5 - AUTHORITY AND DUTIES OF THE SECRETARY
- SUBCHAPTER I - GENERAL AUTHORITIES
- Sec. 510. Authority to reorganize offices
- SUBCHAPTER II - SPECIFIED FUNCTIONS
- Sec. 530. Annual report on program and expenditures for domestic response to weapons of mass destruction
- SUBCHAPTER III - ADVISORY COMMITTEES
- Sec. 546. Advisory Committee on Disability Compensation
- PART II - GENERAL BENEFITS
- CHAPTER 17 - HOSPITAL, NURSING HOME, DOMICILIARY, AND MEDICAL CARE
- SUBCHAPTER I - GENERAL
- Sec. 1703. Contracts for hospital care and medical services in non- Department facilities
- SUBCHAPTER II - HOSPITAL, NURSING HOME, OR DOMICILIARY CARE AND MEDICAL TREATMENT
- Sec. 1712. Dental care; drugs and medicines for certain disabled veterans; vaccines
- CHAPTER 20 - BENEFITS FOR HOMELESS VETERANS
- SUBCHAPTER V - HOUSING ASSISTANCE
- Sec. 2044. Financial assistance for supportive services for very low-income veteran families in permanent housing
- PART III - READJUSTMENT AND RELATED BENEFITS
- CHAPTER 37 - HOUSING AND SMALL BUSINESS LOANS
- SUBCHAPTER III - ADMINISTRATIVE PROVISIONS
- Sec. 3734. Annual submission of information on the Veterans Housing Benefit Program Fund and housing programs
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 13 - PUBLIC PROPERTY
- Sec. 1303. Disposition of surplus real property
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART D - PUBLIC BUILDINGS, GROUNDS, AND PARKS IN THE DISTRICT OF COLUMBIA
- SUBTITLE III - INFORMATION TECHNOLOGY MANAGEMENT
- CHAPTER 113 - RESPONSIBILITY FOR ACQUISITIONS OF INFORMATION TECHNOLOGY
- SUBCHAPTER II - EXECUTIVE AGENCIES
- Sec. 11312. Capital planning and investment control
- Sec. 11313. Performance and results-based management
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 6A - PUBLIC HEALTH SERVICE
- SUBCHAPTER II - GENERAL POWERS AND DUTIES
- PART D - PRIMARY HEALTH CARE
- SUBPART I - HEALTH CENTERS
- Sec. 254b. Health centers
- Sec. 254b-2. Community health centers and the National Health Service Corps Fund
- Sec. 254c-1a. Grants to nurse-managed health clinics
- Sec. 254c-2. Special diabetes programs for type I diabetes
- Sec. 254c-3. Special diabetes programs for Indians
- SUBPART III - SCHOLARSHIP PROGRAM AND LOAN REPAYMENT PROGRAM
- Sec. 254q. Authorization of appropriations
- SUBPART V - HEALTHY COMMUNITIES ACCESS PROGRAM
- Sec. 256a. Patient navigator grants
- CHAPTER 7 - SOCIAL SECURITY
- SUBCHAPTER IV - GRANTS TO STATES FOR AID AND SERVICES TO NEEDY FAMILIES WITH CHILDREN AND FOR CHILD-WELFARE SERVICES
- PART B - CHILD AND FAMILY SERVICES
- SUBPART 2 - PROMOTING SAFE AND STABLE FAMILIES
- Sec. 629h. Entitlement funding for State courts to assess and improve handling of proceedings relating to foster care and adoption
- CHAPTER 68 - DISASTER RELIEF
- SUBCHAPTER IV - MAJOR DISASTER ASSISTANCE PROGRAMS
- Sec. 5171. Federal facilities
- CHAPTER 84 - DEPARTMENT OF ENERGY
- SUBCHAPTER VI - ADMINISTRATIVE PROVISIONS
- PART C - GENERAL ADMINISTRATIVE PROVISIONS
- Sec. 7279a. Future-years energy program annual submission and budgeting
- CHAPTER 103 - COMPREHENSIVE ENVIRONMENTAL RESPONSE, COMPENSATION, AND LIABILITY
- SUBCHAPTER I - HAZARDOUS SUBSTANCES RELEASES, LIABILITY, COMPENSATION
- Sec. 9620. Federal facilities
- USC Title 50
- USC Title 50 War and National Defense
- CHAPTER 15 - NATIONAL SECURITY
- SUBCHAPTER I - COORDINATION FOR NATIONAL SECURITY
- Sec. 403-3h. Inspector General of the Intelligence Community
- SUBCHAPTER III - ACCOUNTABILITY FOR INTELLIGENCE ACTIVITIES
- Sec. 415a-9. Future budget projections
- CHAPTER 32 - CHEMICAL AND BIOLOGICAL WARFARE PROGRAM
- Sec. 1521. Destruction of existing stockpile of lethal chemical agents and munitions
- Sec. 1522. Conduct of chemical and biological defense program
- CHAPTER 41 - NATIONAL NUCLEAR SECURITY ADMINISTRATION
- SUBCHAPTER IV - BUDGET AND FINANCIAL MANAGEMENT
- Sec. 2455. Comptroller General assessment of adequacy of budget requests with respect to the modernization and refurbishment of the nuclear weapons stockpile
- SFFAS 4
- SFFAS 4 Managerial Cost Accounting Concepts and Standards for the Federal Government
- MANAGERIAL COST ACCOUNTING STANDARDS
- REQUIREMENT FOR COST ACCOUNTING
- Need for Consistent Cost Accounting on a Regular Basis
- Basic Cost Accounting Processes
- Complexity of Cost Accounting Processes
- Cost Findings, Studies, and Analyses
- RESPONSIBILITY SEGMENTS
- Defining Responsibility Segments
- Purposes of Segmentation
- Structuring Responsibility Segments
- FULL COST
- Direct Costs
- Indirect Costs
- Certain Cost Elements
- Costs of Public Assistance and Social Insurance Programs
- Costs related to Property, Plant and Equipment
- Non-production costs
- INTER-ENTITY COSTS
- Accounting and Implementation Guidance
- Recognition Criteria
- COSTING METHODOLOGY
- Cost Accumulation
- Cost Assignment
- Directly tracing costs to outputs
- Assigning costs on a cause-and-effect basis
- Allocating costs
- Cost-benefit considerations
- Selecting a Costing Methodology
- Activity-based costing (ABC)
- Job order costing
- Process costing
- Standard costing
- SFFAS 18
- SFFAS 18 Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- ACCOUNTING STANDARDS
- FOR DIRECT LOANS AND LOAN GUARANTEES
- SUBSIDY REESTIMATES - AN AMENDMENT TO SFFAS No. 2
- RECONCILIATION
- DISCLOSURE AND DISCUSSION
- OMB Circular A-11
- OMB Circular A-11 Preparation, Submission, and Execution of the Budget
- August 2009
- PART 1 GENERAL INFORMATION
- SECTION 15-BASIC BUDGET LAWS
- SECTION 20-TERMS AND CONCEPTS
- SECTION 22-COMMUNICATIONS WITH THE CONGRESS AND THE PUBLIC AND CLEARANCE REQUIREMENTS
- PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
- SECTION 25-SUMMARY OF REQUIREMENTS
- SECTION 31-COMPLIANCE WITH ADMINISTRATION POLICIES AND OTHER GENERAL REQUIREMENTS
- SECTION 32-PERSONNEL COMPENSATION, BENEFITS, AND RELATED COSTS
- SECTION 33-ESTIMATES RELATED TO SPECIFIC TYPES OF PROGRAMS AND EXPENDITURES
- SECTION 51-BASIC JUSTIFICATION MATERIALS
- SECTION 52-INFORMATION ON FINANCIAL MANAGEMENT
- SECTION 53-INFORMATION TECHNOLOGY AND E-GOVERNMENT
- SECTION 54-RENTAL PAYMENTS FOR SPACE AND LAND
- SECTION 79-THE BUDGET DATA SYSTEM
- SECTION 80-DEVELOPMENT OF BASELINE ESTIMATES
- SECTION 81-POLICY AND BASELINE ESTIMATES OF BUDGET AUTHORITY, OUTLAYS, AND RECEIPTS (SCHEDULES A, S, R, AND K)
- SECTION 82-PROGRAM AND FINANCING (SCHEDULE P)
- SECTION 83-OBJECT CLASSIFICATION (MAX SCHEDULE O)
- SECTION 84-CHARACTER CLASSIFICATION (SCHEDULE C)
- SECTION 85-ESTIMATING EMPLOYMENT LEVELS AND THE EMPLOYMENT SUMMARY (SCHEDULE Q)
- SECTION 86-SPECIAL SCHEDULES
- SECTION 95-BUDGET APPENDIX AND PRINT MATERIALS
- PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET
- SECTION 110-SUPPLEMENTALS AND AMENDMENTS
- SECTION 112-DEFERRALS AND PRESIDENTIAL PROPOSALS TO RESCIND OR CANCEL FUNDS
- SECTION 113-INVESTMENT TRANSACTIONS
- PART 4 INSTRUCTIONS ON BUDGET EXECUTION
- SECTION 120-APPORTIONMENT/REAPPORTIONMENT PROCESS
- SECTION 121-SF 132, APPORTIONMENT AND REAPPORTIONMENT SCHEDULE
- SECTION 124-AGENCY OPERATIONS IN THE ABSENCE OF APPROPRIATIONS
- SECTION 130-SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES
- SECTION 135-PROCEDURES FOR MONITORING FEDERAL OUTLAYS
- SECTION 140-REPORTS ON UNVOUCHERED EXPENDITURES
- PART 5 FEDERAL CREDIT
- SECTION 185-FEDERAL CREDIT
- PART 6 PREPARATION AND SUBMISSION OF STRATEGIC PLANS, ANNUAL PERFORMANCE PLANS, AND ANNUAL PROGRAM PERFORMANCE REPORTS
- SECTION 220-PREPARING AND SUBMITTING PERFORMANCE BUDGETS
- PART 7 PLANNING, BUDGETING, ACQUISITION, AND MANAGEMENT OF CAPITAL ASSETS
- SECTION 300-PLANNING, BUDGETING, ACQUISITION, AND MANAGEMENT OF CAPITAL ASSETS
- PART 8 APPENDICES
- APPENDIX A-SCOREKEEPING GUIDELINES
- APPENDIX B-BUDGETARY TREATMENT OF LEASE-PURCHASES AND LEASES OF CAPITAL ASSETS
- APPENDIX C-LISTING OF OMB AGENCY/BUREAU AND TREASURY CODES
- APPENDIX F-FORMAT OF SF 132 AND SF 133
- APPENDIX G-CROSSWALK BETWEEN ANTIDEFICIENCY ACT AND TITLE 31 OF THE U.S. CODE
- APPENDIX H-CHECKLIST FOR FUND CONTROL REGULATIONS
- APPENDIX J-PRINCIPLES OF BUDGETING FOR CAPITAL ASSET ACQUISITIONS
- APPENDIX K-SELECTED OMB GUIDANCE AND OTHER REFERENCES REGARDING CAPITAL ASSETS
- OMB Circular A-21
- OMB Circular A-21 Principles for Determining Costs Applicable to Grants, Contracts, and Other Agreements with Educational Institutions
- C. Basic considerations.
- E. F&A costs.
- F. Identification and assignment of F&A costs.
- G. Determination and application of F&A cost rate or rates.
- H. Simplified method for small institutions.
- J. General provisions for selected items of cost.
- K. Certification of charges.
- Appendix A Part 99005 -- Cost Accounting Standards for Educational Institutions.
- OMB Circular A-87
- OMB Circular A-87 Cost Principles for State, Local, and Indian Tribal Governments
- ATTACHMENT A General Principles for Determining Allowable Costs
- ATTACHMENT B Selected Items of Cost
- ATTACHMENT C State/Local Wide Central Service Cost Allocation Plans
- ATTACHMENT D Public Assistance Cost Allocation Plans
- ATTACHMENT E State and Local Indirect Cost Rate Proposals
- OMB Circular A-102
- OMB Circular A-127
- OMB Circular A-127 Financial Management Systems
- 5. Definitions
- 6. Policy
- 7. Service Provider Requirements
- 8. FFMIA Compliance
- 9. Assignment of Responsibilities
- OMB Circular A-129
- OMB Circular A-129 - Policies for Federal Credit Programs and Non-Tax Receivables (REVISED)
- Appendices
- APPENDIX A
- I. RESPONSIBILITIES OF DEPARTMENTS AND AGENCIES
- II. BUDGET AND LEGISLATIVE POLICY FOR CREDIT PROGRAMS
- OMB Circular A-130
- OMB Circular A-136
- OMB Circular A-136 - Financial Reporting Requirements, Revised
- I General Information
- II PERFORMANCE AND ACCOUNTABILITY REPORT
- II.1 General
- II.3 Performance Section - PAR Section 2
- II.5 Other Accompanying Information - PAR Section 4
- III Summary of Performance and Financial Information
- OMB Memo 04-04
- OMB Memo 06-19
- TFM Vol 1 Part 1
- TFM Vol 1 Part 1 Introduction
- Chapter 2000 FINANCIAL OPERATIONS STARTUP PROCEDURES FOR NEW FEDERAL ENTITIES
- Section 2050-Arranging for the Federal Agencies' Centralized Trial-Balance System (FACTS II)
- JFMIP SR-00-01
- JFMIP-SR-00-01 Guaranteed Loan Systems Requirements Link unavailable at time of publication
- JFMIP SR-01-04
- JFMIP SR-01-04 Framework for Federal Financial Management Systems Link unavailable at time of publication
- JFMIP SR-02-02
- JFMIP-SR-02-02 Acquisition/Financial Systems Interface Requirements Federal Financial Management System Requirements Link unavailable at time of publication
- JFMIP SR-03-01
- JFMIP-SR-03-01 Revenue System Requirements Link unavailable at time of publication
- OFFM-NO-0106
- Core Financial System Requirements OFFM-NO-0106
- Budgetary Resource Management Function
- Budget Planning Process
- Budget Preparation Process
- Budget Authority Process
- Funds Distribution Process
- Funds Control Process
- Funds Status Process
- Payment Management Function
- Payment Follow-Up Process
- Receivable Management Function
- Customer Information Maintenance Process
- Receivables and Billing Process
- Debt Management Process
- Collections and Offsets Process
- Fund Balance with Treasury Management Function
- Payment Confirmation Process
- Reconciliation and Reporting Process
- Technical System Requirements
- Workflow/Messaging
- DoDD 8000.01
- DoDD 8500.01E
- CJCSI 3137.01
- CJCSI 3137.01D THE FUNCTIONAL CAPABILITIES BOARD (FCB)
- ENCLOSURE A FUNCTIONAL CAPABILITIES BOARD OVERVIEW
- GLOSSARY
- PART II - DEFINITIONS
- CJCSI 8501.01
- CJCSI 8501.01A Chairman of the Joint Chiefs of Staff, Combatant Commanders, and Joint Staff Participation in the Planning, Programming, Budgeting, and Execution System
- ENCLOSURE A RESPONSIBILITIES
- ENCLOSURE B JOINT PARTICIPATION IN DOD PLANNING, PROGRAMMING, BUDGETING, AND EXECUTION
- ENCLOSURE C THE CONGRESSIONAL BUDGET PROCESS
- DoDI 8500.2
- DoDI 8510.01
- DoD 5105.38-M
- DoD 5105.38-M Security Assistance Management Manual (SAMM)
- C14. CHAPTER 14 FORECASTING, PROGRAMMING, BUDGETING, AND AUDITS
- C14.1. FORECASTING AND JAVITS REPORTS
- C14.2. PROGRAMMING
- C14.3. BUDGETING
- DoD FMR Vol 01
- FMR Vol 01 - General Financial Management Information Systems and Requirements
- CHAPTER 2 FEDERAL ACCOUNTING STANDARDS HIERARCHY
- 0201 GENERAL
- CHAPTER 4 STANDARD FINANCIAL INFORMATION STRUCTURE (SFIS)
- 0402 AUTHORITATIVE GUIDANCE
- 0404 APPLICABILITY AND SCOPE
- 0405 SFIS RELATIONSHIPS
- 0407 INVESTMENT REVIEW BOARD (IRB) SFIS REQUIREMENTS
- 0408 SFIS RESOURCE PAGE
- CHAPTER 7 UNITED STATES STANDARD GENERAL LEDGER
- 0704 APPLICABILITY AND SCOPE
- 0707 BUDGETARY AND PROPRIETARY ACCOUNTING RELATIONSHIPS
- CHAPTER 8 - Moved to Chapter 2
- DoD FMR Vol 02A
- DOD FMR Vol 02A - Budget Formulation and Presentation
- CHAPTER 1 GENERAL INFORMATION
- 0101 GENERAL POLICIES
- 0102 FUNDING POLICIES
- 0103 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0104 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- 0105 BUDGET AUTOMATION REQUIREMENTS
- 0106 UNIFORM BUDGET AND FISCAL ACCOUNTING CLASSIFICATIONS
- 0107 AUTOMATED FUTURE YEARS DEFENSE PROGRAM (FYDP) DATABASES
- 0109 SELECT AND NATIVE PROGRAMMING (SNaP) DATA INPUT SYSTEM - BASIC GUIDANCE FOR INPUT THROUGH SNaP OF PROGRAMMING DETAIL DATA AND SELECTED BUDGET EXHIBITS FOR JOINT USE OF THE PROGRAM AND BUDGET REVIEW
- CHAPTER 2 MILITARY PERSONNEL APPROPRIATIONS
- 0201 GENERAL
- 0202 ACTIVE MILITARY PERSONNEL AND MEDICARE-ELIGIBLE RETIREE HEALTH FUND CONTRIBUTION APPROPRIATIONS
- 0203 RESERVE MILITARY PERSONNEL AND MEDICARE-ELIGIBLE RETIREE HEALTH FUND CONTRIBUTION APPROPRIATIONS
- 0204 DOD MILITARY PERSONNEL RETIREMENT REQUIREMENTS
- 0205 DOD MILITARY PERSONNEL - CIVIL FUNCTIONS
- CHAPTER 3 OPERATION AND MAINTENANCE APPROPRIATIONS
- 0301 GENERAL
- 0302 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0303 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- DoD FMR Vol 02B
- DoD FMR Vol 2B - Budget Formulation and Presentation
- CHAPTER 4 PROCUREMENT APPROPRIATIONS
- 0401 GENERAL
- 0403 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0404 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- 0405 PROCUREMENT APPROPRIATION SUBMISSION FORMATS
- CHAPTER 5 RESEARCH, DEVELOPMENT, TEST, AND EVALUATION APPROPRIATIONS
- 0501 GENERAL
- 0502 UNIFORM BUDGET AND FISCAL ACCOUNTING CLASSIFICATION
- 0503 INTEGRATED PROGRAM/BUDGET REVIEW SUBMISSION AND PRESIDENT?S BUDGET JUSTIFICATION SUBMISSION
- 0504 RDT&E APPROPRIATION SUBMISSION FORMATS
- CHAPTER 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS
- 0601 GENERAL
- 0602 UNIFORM BUDGET AND FISCAL ACCOUNTING CLASSIFICATION
- 0603 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0604 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 7 BASE REALIGNMENT AND CLOSURE APPROPRIATIONS
- 0703 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 8 FACILITIES SUSTAINMENT AND RESTORATION/MODERNIZATION
- 0801 GENERAL
- 0802 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0803 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- 0804 REVENUE FROM TRANSFER OR DISPOSAL OF DOD REAL PROPERTY AND REVENUE FROM LEASING OUT OF DOD ASSETS
- 0805 DOD OVERSEAS MILITARY FACILITY INVESTMENT RECOVERY ACCOUNT
- CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS
- 0901 GENERAL
- 0902 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0903 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 10 PUBLIC ENTERPRISE, MANAGEMENT, AND TRUST FUNDS
- 1001 GENERAL
- 1002 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 11 OFFSETTING RECEIPTS
- 1102 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 12 DEFENSE HEALTH PROGRAM
- 1202 PROGRAM AND BUDGET REVIEW SUBMISSION
- 1203 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 13 DEFENSE ENVIRONMENTAL RESTORATION
- 1301 GENERAL
- 1302 PROGRAM AND BUDGET REVIEW SUBMISSION
- 1303 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 14 DRUG INTERDICTION AND COUNTER-DRUG ACTIVITIES
- 1402 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 15 OVERSEAS COST REPORT
- 1501 GENERAL
- 1502 PROGRAM AND BUDGET REVIEW SUBMISSION
- 1503 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 16 INTELLIGENCE PROGRAMS/ACTIVITIES
- 1602 SUBMISSION
- CHAPTER 17 CONTINGENCY OPERATIONS
- 1701 GENERAL
- 1702 PROGRAM AND BUDGET REVIEW SUBMISSION & CONGRESSIONAL JUSTIFICATION/ PRESENTATION
- 1703. CONTINGENCY OPERATIONS SUBMISSION FORMATS
- CHAPTER 18 INFORMATION TECHNOLOGY
- 1801 GENERAL
- 1802 PROGRAM AND BUDGET ESTIMATES SUBMISSION
- 1803 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 19 OTHER SPECIAL ANALYSES
- 1902 COMBATING TERRORISM
- 1903 MAJOR RANGE AND TEST FACILITY BASE
- 1905 FINANCIAL MANAGEMENT ACTIVITIES
- 1906 GOVERNMENT PERFORMANCE AND RESULTS ACT (GPRA)
- 1907 INFORMATION ON OVERSEAS STAFFING (POSITIONS FILLED)
- 1908 FEDERAL CREDIT PROGRAMS
- DoD FMR Vol 03
- DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources
- CHAPTER 2 APPORTIONMENT AND REAPPORTIONMENT PROCESS
- 0203 PROCEDURES
- 0205 SPECIAL INSTRUCTIONS
- CHAPTER 3 APPROPRIATION TRANSFER AUTHORITIES
- 0304 ACTIONS RELATED TO EXERCISE OF TRANSFER AUTHORITY
- CHAPTER 5 SPECIAL MILITARY CONSTRUCTION/FAMILY HOUSING FUND RELEASE PROCEDURES
- 0503 SUBMISSION REQUIREMENTS
- APPENDIX A INSTRUCTIONS FOR FORMAT 460 "MILITARY CONSTRUCTION/FAMILY HOUSING PROGRAM FUND APPROVAL"
- CHAPTER 6 REPROGRAMMING OF DOD APPROPRIATED FUNDS
- 0602 REPROGRAMMING DOCUMENTS IN GENERAL
- 0603 DETAILED PROCEDURES FOR BASE FOR REPROGRAMMING ACTIONS
- 0604 REPROGRAMMING ACTIONS
- 0605 DD 1416, REPORT OF PROGRAMS
- 0606 REPROGRAMMING OF INTELLIGENCE RESOURCES
- 0607 REPROGRAMMING OF SPECIAL ACCESS PROGRAMS
- 0608 BELOW-THRESHOLD REPROGRAMMING ACTIONS
- 0609 REPLACEMENT OF ITEMS SOLD FROM INVENTORY
- 0610 REPROGRAMMING POLICY FOR CLOSING APPROPRIATION ACCOUNTS (31 U.S.C. 1551 et seq)
- 0611 NATIONAL GUARD AND RESERVE EQUIPMENT APPROPRIATION NOTIFICATION PROCEDURES
- 0612 READINESS TRANSFER REPORT
- 0613 OPERATION AND MAINTENANCE QUARTERLY EXECUTION REPORT
- CHAPTER 7 REPROGRAMMING OF MILITARY CONSTRUCTION AND FAMILY HOUSING APPROPRIATED FUNDS
- 0702 SUBMISSION REQUIREMENTS
- 0703 PROCEDURES
- CHAPTER 9 STATUS OF PRIOR YEAR CONSTRUCTION ACCOUNTS
- 0901 FUNDING REVIEW OF PRIOR YEAR PROGRAM EXECUTION
- APPENDIX A INSTRUCTIONS FOR COMPLETION OF MC-4 EXHIBIT MILITARY CONSTRUCTION FUNDING REVIEW
- Chapter 17 ACCOUNTING REQUIREMENTS FOR MILITARY CONSTRUCTION PROJECTS
- 1701. GENERAL
- 1702. EFFORTS TO BE FINANCED BY MILITARY CONSTRUCTION APPROPRIATIONS
- 1703. EFFORTS FINANCED BY OTHER THAN MILITARY CONSTRUCTION APPROPRIATIONS
- 1704. AUTHORIZATION, APPROPRIATION, OBLIGATION, AND EXPENDITURE RESTRICTIONS
- APPENDIX C PHASES OF MILITARY CONSTRUCTION
- CHAPTER 18 PUBLIC ENTERPRISE AND TRUST FUNDS
- 1802 BACKGROUND
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 17 EXPENSES AND MISCELLANEOUS ITEMS
- 1710 FUTURE FUNDED EXPENSES
- DoD FMR Vol 06A
- DOD FMR Vol 06A - Reporting Policy and Procedures
- CHAPTER 7 FOREIGN CURRENCY REPORTS
- 0702 REPORTING PROCEDURES
- CHAPTER 9 ACCOUNTING AND REPORTING FOR OPERATION AND MAINTENANCE OF THE FAMILY HOUSING PROGRAM
- 0902 ACCOUNT STRUCTURE AND CONTENT
- DoD FMR Vol 06B
- DoD FMR Vol 06B - For and Content of the Department of Defense Audited Financial Statements
- CHAPTER 12 REQUIRED SUPPLEMENTARY INFORMATION
- 1201 OVERVIEW
- 1202 DISAGGREGATED STATEMENT OF BUDGETARY RESOURCES
- 1203 DEFERRED MAINTENANCE AND REPAIR
- CHAPTER 13 ADJUSTMENTS, ELIMINATIONS, AND OTHER SPECIAL INTRAGOVERNMENTAL RECONCILIATION PROCEDURES
- 1302 BACKGROUND
- 1306 ELIMINATION OF BUDGETARY ACCOUNTS (4000 SERIES ACCOUNTS)
- DoD FMR Vol 11A
- DOD FMR Vol 11A - Reimbursable Operations, Policy and Procedures
- CHAPTER 6 ANNUAL REIMBURSABLE RATES
- APPENDIX H MEDICAL AND DENTAL SERVICES RATE COMPUTATION
- CHAPTER 8 INTERNATIONAL ACQUISITION AND CROSS-SERVICING AGREEMENTS
- 0802 POLICY AND PROCEDURES
- 0803 ACCOUNTING FOR REIMBURSABLE LOGISTICAL SUPPORT, SUPPLIES, AND SERVICES
- Chapter 17 OFFSETTING RECEIPTS
- 1705 USE OF ACCOUNTING DATA FOR BUDGET SUBMISSIONS
- DoD FMR Vol 11B
- DoD FMR Vol 12
- DoD FMR Vol 12 - Special Accounts Funds and Programs
- CHAPTER 11 PRIVATIZATION OF DEFENSE UTILITY SYSTEMS
- 1103 POLICY AND PROCEDURES
- CHAPTER 19 FOOD SERVICE PROGRAM
- 1905 DISPOSITION OF FUNDS
- CHAPTER 32 COLLECTION AND RETENTION OF CONFERENCE FEES FROM NON-FEDERAL SOURCES
- 3204 ACCOUNTING AND REPORTING
- DoD FMR Vol 14
- DoD FMR Vol 15
- DOD FMR Vol 15 - Security Assistance Policy and Procedures
- CHAPTER 2 FINANCE
- 0201 INTRODUCTION
- 0202 BUDGET AUTHORITY (BA)
- DoD 5400.11-R
- JFTR Vol 1
- THE JOINT FEDERAL TRAVEL REGULATIONS VOLUME 1 UNIFORMED SERVICE MEMBERS
- CHAPTER 2 OFFICIAL TRAVEL
- PART E: TRAVEL ADVANCE
- Perform Cost Analysis
- CBM: FM
- Description
- This process is initiated by a request for analysis being submitted from external or internal customers. Upon receiving this request, this process scopes the request, generates an action plan, and applies one or more techniques (forecasting, comparative analysis, or trending). After performing the necessary calculations, the results are interpreted and packaged in such a way as to provide actionable information to the customer(s). This process may yield reusable techniques that can be applied to future requests. The start event for this process is Analysis Requested. The end event is Analysis Performed.
- Linked constraints
- Public Law 106-531
- Public Law 106-531 Reports Consolidation Act of 2000
- SEC. 2. FINDINGS AND PURPOSES.
- SEC.3. CONSOLIDATED REPORTS.
- SEC. 4. AMENDMENTS RELATING TO AUDITED FINANCIAL STATEMENTS.
- SEC.5. AMENDMENTS RELATING TO PROGRAM PERFORMANCE REPORTS.
- USC Title 5
- USC Title 5 Government Organization and Employees
- PART I - THE AGENCIES GENERALLY
- CHAPTER 5 - ADMINISTRATIVE PROCEDURE
- SUBCHAPTER II - ADMINISTRATIVE PROCEDURE
- Sec. 552a. Records maintained on individuals
- USC Title 10
- USC Title 10 Armed Forces
- Subtitle A - General Military Law
- PART I - ORGANIZATION AND GENERAL MILITARY POWERS
- CHAPTER 2 - DEPARTMENT OF DEFENSE
- Sec. 113. Secretary of Defense
- Sec. 119. Special access programs: congressional oversight
- CHAPTER 3 - GENERAL POWERS AND FUNCTIONS
- Sec. 129a. General personnel policy
- CHAPTER 7 - BOARDS, COUNCILS, AND COMMITTEES
- Sec. 186. Defense Business System Management Committee
- CHAPTER 8 - DEFENSE AGENCIES AND DEPARTMENT OF DEFENSE FIELD ACTIVITIES
- SUBCHAPTER I - COMMON SUPPLY AND SERVICE ACTIVITIES
- Sec. 192. Defense Agencies and Department of Defense Field Activities: oversight by the Secretary of Defense
- Sec. 196. Department of Defense Test Resource Management Center
- Sec. 197. Defense Logistics Agency: fees charged for logistics information
- CHAPTER 9 - DEFENSE BUDGET MATTERS
- Sec. 221. Future-years defense program: submission to Congress; consistency in budgeting
- Sec. 222. Future-years mission budget
- Sec. 223. Ballistic missile defense programs: program elements
- Sec. 223a. Ballistic missile defense programs: procurement
- Sec. 224. Ballistic missile defense programs: display of amounts for research, development, test, and evaluation
- Sec. 226. Scoring of outlays
- Sec. 228. Quarterly reports on allocation of funds within operation and maintenance budget subactivities
- Sec. 229. Programs for combating terrorism: display of budget information
- Sec. 231a. Budgeting for procurement of aircraft for the Navy and Air Force: annual plan and certification
- Sec. 234. POW/MIA activities: display of budget information
- PART II - PERSONNEL
- CHAPTER 56 - DEPARTMENT OF DEFENSE MEDICARE-ELIGIBLE RETIREE HEALTH CARE FUND
- Sec. 1113. Payments from the Fund
- Sec. 1115. Determination of contributions to the Fund
- CHAPTER 57 - DECORATIONS AND AWARDS
- Sec. 1126. Gold star lapel button: eligibility and distribution
- CHAPTER 58 - BENEFITS AND SERVICES FOR MEMBERS BEING SEPARATED OR RECENTLY SEPARATED
- Sec. 1144. Employment assistance, job training assistance, and other transitional services: Department of Labor
- Sec. 1145. Health benefits
- Sec. 1152. Assistance to eligible members and former members to obtain employment with law enforcement agencies
- CHAPTER 71 - COMPUTATION OF RETIRED PAY
- Sec. 1401a. Adjustment of retired pay and retainer pay to reflect changes in Consumer Price Index
- CHAPTER 73 - ANNUITIES BASED ON RETIRED OR RETAINER PAY
- SUBCHAPTER I - RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN
- Sec. 1439. Refund of amounts deducted from retired pay
- SUBCHAPTER II - SURVIVOR BENEFIT PLAN
- Sec. 1451. Amount of annuity
- CHAPTER 74 - DEPARTMENT OF DEFENSE MILITARY RETIREMENT FUND
- Sec. 1465. Determination of contributions to the Fund
- Sec. 1466. Payments into the Fund
- CHAPTER 75 - DECEASED PERSONNEL
- SUBCHAPTER II - DEATH BENEFITS
- Sec. 1485. Dependents of members of armed forces
- Sec. 1486. Other citizens of United States
- Sec. 1490. Transportation of remains: certain retired members and dependents who die in military medical facilities
- Sec. 1491. Funeral honors functions at funerals for veterans
- CHAPTER 76 - MISSING PERSONS
- Sec. 1504. Subsequent board of inquiry
- CHAPTER 81 - CIVILIAN EMPLOYEES
- Sec. 1593. Uniform allowance: civilian employees
- Sec. 1598. Assistance to terminated employees to obtain certification and employment as teachers or employment as teachers' aides
- CHAPTER 83 - CIVILIAN DEFENSE INTELLIGENCE EMPLOYEES
- SUBCHAPTER I - DEFENSE-WIDE INTELLIGENCE PERSONNEL POLICY
- Sec. 1603. Additional compensation, incentives, and allowances
- CHAPTER 87 - DEFENSE ACQUISITION WORKFORCE
- SUBCHAPTER II - DEFENSE ACQUISITION POSITIONS
- Sec. 1721. Designation of acquisition positions
- CHAPTER 88 - MILITARY FAMILY PROGRAMS AND MILITARY CHILD CARE
- SUBCHAPTER I - MILITARY FAMILY PROGRAMS
- Sec. 1789. Chaplain-led programs: authorized support
- SUBCHAPTER II - MILITARY CHILD CARE
- Sec. 1796. Subsidies for family home day care
- PART III - TRAINING AND EDUCATION
- CHAPTER 101 - TRAINING GENERALLY
- Sec. 2006. Department of Defense Education Benefits Fund
- Sec. 2012. Support and services for eligible organizations and activities outside Department of Defense
- Sec. 2013. Training at non-Government facilities
- CHAPTER 103 - SENIOR RESERVE OFFICERS' TRAINING CORPS
- Sec. 2107a. Financial assistance program for specially selected members: Army Reserve and Army National Guard
- Sec. 2111b. Senior military colleges: Department of Defense international student program
- CHAPTER 104 - UNIFORMED SERVICES UNIVERSITY OF THE HEALTH SCIENCES
- Sec. 2113. Administration of University
- Sec. 2114. Students: selection; status; obligation
- CHAPTER 105 - ARMED FORCES HEALTH PROFESSIONS FINANCIAL ASSISTANCE PROGRAMS
- SUBCHAPTER I - HEALTH PROFESSIONS SCHOLARSHIP AND FINANCIAL ASSISTANCE PROGRAM FOR ACTIVE SERVICE
- Sec. 2123. Members of the program: active duty obligation; failure to complete training; release from program
- Sec. 2127. Scholarships and financial assistance: payments
- CHAPTER 106A - EDUCATIONAL ASSISTANCE FOR PERSONS ENLISTING FOR ACTIVE DUTY
- Sec. 2141. Educational assistance program: establishment
- Sec. 2145. Adjustments of amount of educational assistance and of subsistence allowance
- CHAPTER 108 - DEPARTMENT OF DEFENSE SCHOOLS
- Sec. 2162. Preparation of budget requests for operation of professional military education schools
- Sec. 2164. Department of Defense domestic dependent elementary and secondary schools
- Sec. 2166. Western Hemisphere Institute for Security Cooperation
- Sec. 2167. National Defense University: admission of private sector civilians to professional military education program
- CHAPTER 109 - EDUCATIONAL LOAN REPAYMENT PROGRAMS
- Sec. 2173. Education loan repayment program: commissioned officers in specified health professions
- Sec. 2174. Interest payment program: members on active duty
- CHAPTER 111 - SUPPORT OF SCIENCE, MATHEMATICS, AND ENGINEERING EDUCATION
- Sec. 2192a. Science, Mathematics, and Research for Transformation (SMART) Defense Education Program
- Sec. 2193. Improvement of education in technical fields: grants for higher education in science and mathematics
- Sec. 2195. Department of Defense cooperative education programs
- Sec. 2196. Manufacturing engineering education: grant program
- Sec. 2197. Manufacturing experts in the classroom
- Sec. 2198. Management training program in Japanese language and culture
- CHAPTER 112 - INFORMATION SECURITY SCHOLARSHIP PROGRAM
- Sec. 2200a. Scholarship program
- PART IV - SERVICE, SUPPLY, AND PROCUREMENT
- CHAPTER 131 - PLANNING AND COORDINATION
- Sec. 2201. Apportionment of funds: authority for exemption; excepted expenses
- Sec. 2203. Budget estimates
- Sec. 2205. Reimbursements
- Sec. 2207. Expenditure of appropriations: limitation
- Sec. 2208. Working-capital funds
- Sec. 2209. Management funds
- Sec. 2216. Defense Modernization Account
- Sec. 2217. Comparable budgeting for common procurement weapon systems
- Sec. 2218. National Defense Sealift Fund
- Sec. 2220. Performance based management: acquisition programs
- Sec. 2222. Defense business systems: architecture, accountability, and modernization
- CHAPTER 134 - MISCELLANEOUS ADMINISTRATIVE PROVISIONS
- SUBCHAPTER I - MISCELLANEOUS AUTHORITIES, PROHIBITIONS, AND LIMITATIONS ON THE USE OF APPROPRIATED FUNDS
- Sec. 2244a. Equipment scheduled for retirement or disposal: limitation on expenditures for modifications
- Sec. 2245a. Use of operation and maintenance funds for purchase of investment items: limitation
- Sec. 2249c. Regional Defense Combating Terrorism Fellowship Program: authority to use appropriated funds for costs associated with education and training of foreign officials
- SUBCHAPTER II - MISCELLANEOUS ADMINISTRATIVE AUTHORITY
- Sec. 2251. Household furnishings and other property: personnel outside the United States or in Alaska or Hawaii
- Sec. 2253. Motor vehicles
- Sec. 2260. Licensing of intellectual property: retention of fees
- Sec. 2262. Department of Defense conferences: collection of fees to cover Department of Defense costs
- CHAPTER 135 - SPACE PROGRAMS
- Sec. 2273a. Operationally Responsive Space Program Office
- Sec. 2274. Space situational awareness services and information: provision to non-United States Government entities
- CHAPTER 137 - PROCUREMENT GENERALLY
- Sec. 2302. Definitions
- Sec. 2304. Contracts: competition requirements
- Sec. 2305. Contracts: planning, solicitation, evaluation, and award procedures
- Sec. 2305a. Design-build selection procedures
- Sec. 2306. Kinds of contracts
- Sec. 2306a. Cost or pricing data: truth in negotiations
- Sec. 2306b. Multiyear contracts: acquisition of property
- Sec. 2306c. Multiyear contracts: acquisition of services
- Sec. 2308. Buy-to-budget acquisition: end items
- Sec. 2313. Examination of records of contractor
- Sec. 2319. Encouragement of new competitors
- Sec. 2320. Rights in technical data
- Sec. 2321. Validation of proprietary data restrictions
- Sec. 2323. Contract goal for small disadvantaged businesses and certain institutions of higher education
- Sec. 2324. Allowable costs under defense contracts
- Sec. 2325. Restructuring costs
- Sec. 2326. Undefinitized contractual actions: restrictions
- Sec. 2328. Release of technical data under Freedom of Information Act: recovery of costs
- Sec. 2331. Procurement of services: contracts for professional and technical services
- Sec. 2332. Share-in-savings contracts
- Sec. 2333. Joint policies on requirements definition, contingency program management, and contingency contracting
- CHAPTER 138 - COOPERATIVE AGREEMENTS WITH NATO ALLIES AND OTHER COUNTRIES
- SUBCHAPTER I - ACQUISITION AND CROSS-SERVICING AGREEMENTS
- Sec. 2344. Methods of payment for acquisitions and transfers by the United States
- SUBCHAPTER II - OTHER COOPERATIVE AGREEMENTS
- Sec. 2350a. Cooperative research and development agreements: NATO organizations; allied and friendly foreign countries
- Sec. 2350c. Cooperative military airlift agreements: allied countries
- Sec. 2350d. Cooperative logistic support agreements: NATO countries
- Sec. 2350e. NATO Airborne Warning and Control System (AWACS) program: authority of Secretary of Defense
- Sec. 2350i. Foreign contributions for cooperative projects
- Sec. 2350j. Burden sharing contributions by designated countries and regional organizations
- Sec. 2350k. Relocation within host nation of elements of armed forces overseas
- Sec. 2350l. Cooperative agreements for reciprocal use of test facilities: foreign countries and international organizations
- CHAPTER 139 - RESEARCH AND DEVELOPMENT
- Sec. 2359a. Technology Transition Initiative
- Sec. 2359b. Defense Acquisition Challenge Program
- Sec. 2366. Major systems and munitions programs: survivability testing and lethality testing required before full-scale production
- Sec. 2366a. Major defense acquisition programs: certification required before Milestone A or Key Decision Point A approval
- Sec. 2371. Research projects: transactions other than contracts and grants
- Sec. 2372. Independent research and development and bid and proposal costs: payments to contractors
- CHAPTER 140 - PROCUREMENT OF COMMERCIAL ITEMS
- Sec. 2375. Relationship of commercial item provisions to other provisions of law
- Sec. 2378. Procurement of copier paper containing specified percentages of post-consumer recycled content
- CHAPTER 141 - MISCELLANEOUS PROCUREMENT PROVISIONS
- Sec. 2382. Consolidation of contract requirements: policy and restrictions
- Sec. 2384a. Supplies: economic order quantities
- Sec. 2399. Operational test and evaluation of defense acquisition programs
- Sec. 2401. Requirement for authorization by law of certain contracts relating to vessels, aircraft, and combat vehicles
- Sec. 2401a. Lease of vehicles, equipment, vessels, and aircraft
- Sec. 2409. Contractor employees: protection from reprisal for disclosure of certain information
- Sec. 2410j. Displaced contractor employees: assistance to obtain certification and employment as teachers or employment as teachers' aides
- Sec. 2410l. Contracts for advisory and assistance services: cost comparison studies
- CHAPTER 142 - PROCUREMENT TECHNICAL ASSISTANCE COOPERATIVE AGREEMENT PROGRAM
- Sec. 2412. Purposes
- Sec. 2413. Cooperative agreements
- CHAPTER 144 - MAJOR DEFENSE ACQUISITION PROGRAMS
- Sec. 2431. Weapons development and procurement schedules
- Sec. 2432. Selected Acquisition Reports
- Sec. 2433. Unit cost reports
- Sec. 2434. Independent cost estimates; operational manpower requirements
- Sec. 2435. Baseline description
- CHAPTER 144A - MAJOR AUTOMATED INFORMATION SYSTEM PROGRAMS
- Sec. 2445a. Definitions
- Sec. 2445b. Cost, schedule, and performance information
- Sec. 2445c. Reports: quarterly reports; reports on program changes
- CHAPTER 145 - CATALOGING AND STANDARDIZATION
- Sec. 2457. Standardization of equipment with North Atlantic Treaty Organization members
- Sec. 2458. Inventory management policies
- CHAPTER 146 - CONTRACTING FOR PERFORMANCE OF CIVILIAN COMMERCIAL OR INDUSTRIAL TYPE FUNCTIONS
- Sec. 2461. Public-private competition required before conversion to contractor performance
- Sec. 2461a. Development and implementation of system for monitoring cost saving resulting from public-private competitions
- Sec. 2462. Reports on public-private competition
- Sec. 2464. Core logistics capabilities
- Sec. 2469. Contracts to perform workloads previously performed by depot-level activities of the Department of Defense: requirement of competition
- Sec. 2474. Centers of Industrial and Technical Excellence: designation; public-private partnerships
- Sec. 2475. Consolidation, restructuring, or reengineering of organizations, functions, or activities: notification requirements
- CHAPTER 147 - COMMISSARIES AND EXCHANGES AND OTHER MORALE, WELFARE, AND RECREATION ACTIVITIES
- SUBCHAPTER I - DEFENSE COMMISSARY AND EXCHANGE SYSTEMS
- Sec. 2483. Commissary stores: use of appropriated funds to cover operating expenses
- Sec. 2484. Commissary stores: merchandise that may be sold; uniform surcharges and pricing
- Sec. 2485. Commissary stores: operation
- SUBCHAPTER III - MORALE, WELFARE, AND RECREATION PROGRAMS AND NONAPPROPRIATED FUND INSTRUMENTALITIES
- Sec. 2495. Nonappropriated fund instrumentalities: purchase of alcoholic beverages
- CHAPTER 148 - NATIONAL DEFENSE TECHNOLOGY AND INDUSTRIAL BASE, DEFENSE REINVESTMENT, AND DEFENSE CONVERSION
- SUBCHAPTER III - PROGRAMS FOR DEVELOPMENT, APPLICATION, AND SUPPORT OF DUAL-USE TECHNOLOGIES
- Sec. 2511. Defense dual-use critical technology program
- Sec. 2519. Federal Defense Laboratory Diversification Program
- SUBCHAPTER IV - MANUFACTURING TECHNOLOGY
- Sec. 2521. Manufacturing Technology Program
- SUBCHAPTER V - MISCELLANEOUS TECHNOLOGY BASE POLICIES AND PROGRAMS
- Sec. 2533. Determinations of public interest under chapter 83 of title 41
- Sec. 2534. Miscellaneous limitations on the procurement of goods other than United States goods
- Sec. 2535. Defense Industrial Reserve
- Sec. 2539b. Availability of samples, drawings, information, equipment, materials, and certain services
- SUBCHAPTER VI - DEFENSE EXPORT LOAN GUARANTEES
- Sec. 2540c. Fees charged and collected
- Sec. 2540d. Definitions
- SUBCHAPTER VII - CRITICAL INFRASTRUCTURE PROTECTION LOAN GUARANTEES
- Sec. 2541a. Fees charged and collected
- Sec. 2541b. Administration
- Sec. 2541c. Transferability, additional limitations, and definition
- CHAPTER 152 - ISSUE OF SUPPLIES, SERVICES, AND FACILITIES
- Sec. 2553. Equipment and services: Presidential inaugural ceremonies
- Sec. 2554. Equipment and other services: Boy Scout Jamborees
- Sec. 2555. Transportation services: international Girl Scout events
- Sec. 2559. Provision of medical care to foreign military and diplomatic personnel: reimbursement required; waiver for provision of reciprocal services
- Sec. 2561. Humanitarian assistance
- Sec. 2563. Articles and services of industrial facilities: sale to persons outside the Department of Defense
- Sec. 2565. Nuclear test monitoring equipment: furnishing to foreign governments
- CHAPTER 153 - EXCHANGE OF MATERIAL AND DISPOSAL OF OBSOLETE, SURPLUS, OR UNCLAIMED PROPERTY
- Sec. 2571. Interchange of supplies and services
- Sec. 2572. Documents, historical artifacts, and condemned or obsolete combat materiel: loan, gift, or exchange
- Sec. 2574. Armament: sale of individual pieces
- Sec. 2575. Disposition of unclaimed property
- Sec. 2576a. Excess personal property: sale or donation for law enforcement activities
- Sec. 2576b. Excess personal property: sale or donation to assist firefighting agencies
- Sec. 2577. Disposal of recyclable materials
- Sec. 2579. War booty: procedures for handling and retaining battlefield objects
- Sec. 2581. Excess UH-1 Huey and AH-1 Cobra helicopters: requirements for transfer to foreign countries
- Sec. 2583. Military animals: transfer and adoption
- CHAPTER 155 - ACCEPTANCE OF GIFTS AND SERVICES
- Sec. 2611. Regional centers for security studies: acceptance of gifts and donations
- CHAPTER 157 - TRANSPORTATION
- Sec. 2634. Motor vehicles: transportation or storage for members on change of permanent station or extended deployment
- Sec. 2641. Transportation of certain veterans on Department of Defense aeromedical evacuation aircraft
- Sec. 2643. Commissary and exchange services: transportation overseas
- CHAPTER 159 - REAL PROPERTY; RELATED PERSONAL PROPERTY; AND LEASE OF NON-EXCESS PROPERTY
- Sec. 2662. Real property transactions: reports to congressional committees
- Sec. 2663. Land acquisition authorities
- Sec. 2664. Limitations on real property acquisition
- Sec. 2665. Sale of certain interests in land; logs
- Sec. 2667. Leases: non-excess property of military departments and Defense Agencies
- Sec. 2681. Use of test and evaluation installations by commercial entities
- Sec. 2684a. Agreements to limit encroachments and other constraints on military training, testing, and operations
- Sec. 2685. Adjustment of or surcharge on selling prices in commissary stores to provide funds for construction and improvement of commissary store facilities
- Sec. 2688. Utility systems: conveyance authority
- Sec. 2691. Restoration of land used by permit or lease
- Sec. 2692. Storage, treatment, and disposal of nondefense toxic and hazardous materials
- Sec. 2694b. Participation in wetland mitigation banks
- CHAPTER 160 - ENVIRONMENTAL RESTORATION
- Sec. 2701. Environmental restoration program
- Sec. 2702. Research, development, and demonstration program
- Sec. 2706. Annual reports to Congress
- Sec. 2708. Contracts for handling hazardous waste from defense facilities
- CHAPTER 163 - MILITARY CLAIMS
- Sec. 2734a. Property loss; personal injury or death: incident to noncombat activities of armed forces in foreign countries; international agreements
- Sec. 2734b. Property loss; personal injury or death: incident to activities of armed forces of foreign countries in United States; international agreements
- Sec. 2737. Property loss; personal injury or death: incident to use of property of the United States and not cognizable under other law
- CHAPTER 165 - ACCOUNTABILITY AND RESPONSIBILITY
- Sec. 2775. Liability of members assigned to military housing
- CHAPTER 169 - MILITARY CONSTRUCTION AND MILITARY FAMILY HOUSING
- SUBCHAPTER I - MILITARY CONSTRUCTION
- Sec. 2803. Emergency construction
- Sec. 2804. Contingency construction
- Sec. 2805. Unspecified minor construction
- Sec. 2806. Contributions for North Atlantic Treaty Organizations Security Investment
- Sec. 2807. Architectural and engineering services and construction design
- Sec. 2808. Construction authority in the event of a declaration of war or national emergency
- Sec. 2809. Long-term facilities contracts for certain activities and services
- Sec. 2811. Repair of facilities
- Sec. 2812. Lease-purchase of facilities
- Sec. 2813. Acquisition of existing facilities in lieu of authorized construction
- Sec. 2814. Special authority for development of Ford Island, Hawaii
- SUBCHAPTER II - MILITARY FAMILY HOUSING
- Sec. 2825. Improvements to family housing units
- Sec. 2827. Relocation of military family housing units
- Sec. 2828. Leasing of military family housing
- Sec. 2829. Multi-year contracts for supplies and services
- Sec. 2831. Military family housing management account
- Sec. 2834. Participation in Department of State housing pools
- Sec. 2835. Long-term leasing of military family housing to be constructed
- Sec. 2836. Military housing rental guarantee program
- Sec. 2837. Limited partnerships with private developers of housing
- SUBCHAPTER III - ADMINISTRATION OF MILITARY CONSTRUCTION AND MILITARY FAMILY HOUSING
- Sec. 2851. Supervision of military construction projects
- Sec. 2853. Authorized cost and scope of work variations
- Sec. 2854. Restoration or replacement of damaged or destroyed facilities
- Sec. 2854a. Conveyance of damaged or deteriorated military family housing; use of proceeds
- Sec. 2858. Limitation on the use of funds for expediting a construction project
- Sec. 2866. Water conservation at military installations
- Sec. 2868. Utility services: furnishing for certain buildings
- Sec. 2869. Conveyance of property at military installations to limit encroachment
- SUBCHAPTER IV - ALTERNATIVE AUTHORITY FOR ACQUISITION AND IMPROVEMENT OF MILITARY HOUSING
- Sec. 2872a. Utilities and services
- Sec. 2873. Direct loans and loan guarantees
- Sec. 2875. Investments
- Sec. 2884. Reports
- CHAPTER 172 - STRATEGIC ENVIRONMENTAL RESEARCH AND DEVELOPMENT PROGRAM
- Sec. 2904. Strategic Environmental Research and Development Program Scientific Advisory Board
- CHAPTER 173 - ENERGY SECURITY
- SUBCHAPTER I - ENERGY SECURITY ACTIVITIES
- Sec. 2911. Energy performance goals and master plan for the Department of Defense
- Sec. 2912. Availability and use of energy cost savings
- Sec. 2913. Energy savings contracts and activities
- Sec. 2915. Facilities: use of renewable forms of energy and energy efficient products
- Sec. 2916. Sale of electricity from alternate energy and cogeneration production facilities
- Sec. 2918. Fuel sources for heating systems; prohibition on converting certain heating facilities
- SUBCHAPTER II - ENERGY-RELATED PROCUREMENT
- Sec. 2922a. Contracts for energy or fuel for military installations
- SUBCHAPTER III - GENERAL PROVISIONS
- Sec. 2925. Annual Department of Defense energy management reports
- Subtitle B - Army
- PART I - ORGANIZATION
- CHAPTER 303 - DEPARTMENT OF THE ARMY
- Sec. 3022. Financial management
- PART II - PERSONNEL
- CHAPTER 353 - MISCELLANEOUS RIGHTS AND BENEFITS
- Sec. 3681. Presentation of United States flag upon retirement
- CHAPTER 357 - DECORATIONS AND AWARDS
- Sec. 3751. Service medals: issue; replacement; availability of appropriations
- PART III - TRAINING
- CHAPTER 401 - TRAINING GENERALLY
- Sec. 4309. Rifle ranges: availability for use by members and civilians
- CHAPTER 403 - UNITED STATES MILITARY ACADEMY
- Sec. 4344. Selection of persons from foreign countries
- Sec. 4345. Exchange program with foreign military academies
- Sec. 4350. Cadets: clothing and equipment
- Sec. 4357. Acceptance of guarantees with gifts for major projects
- CHAPTER 407 - SCHOOLS AND CAMPS
- PART IV - SERVICE, SUPPLY, AND PROCUREMENT
- CHAPTER 433 - PROCUREMENT
- Sec. 4540. Architectural and engineering services
- Sec. 4541. Army arsenals: treatment of unutilized or underutilized plant-capacity costs
- Sec. 4542. Technical data packages for large-caliber cannon: prohibition on transfers to foreign countries; exception
- Sec. 4543. Army industrial facilities: sales of manufactured articles or services outside Department of Defense
- Sec. 4544. Army industrial facilities: cooperative activities with non-Army entities
- CHAPTER 434 - ARMAMENTS INDUSTRIAL BASE
- Sec. 4552. Policy
- Sec. 4553. Armament Retooling and Manufacturing Support Initiative
- Sec. 4554. Property management contracts and leases
- Sec. 4555. ARMS Initiative loan guarantee program
- CHAPTER 437 - UTILITIES AND SERVICES
- CHAPTER 439 - SALE OF SERVICEABLE MATERIAL
- Sec. 4621. Quartermaster supplies: members of armed forces; veterans; executive or military departments and employees; prices
- CHAPTER 441 - ISSUE OF SERVICEABLE MATERIAL OTHER THAN TO ARMED FORCES
- CHAPTER 443 - DISPOSAL OF OBSOLETE OR SURPLUS MATERIAL
- CHAPTER 449 - REAL PROPERTY
- Sec. 4772. Heritage Center for the National Museum of the United States Army: development and operation
- Subtitle C - Navy and Marine Corps
- PART I - ORGANIZATION
- CHAPTER 503 - DEPARTMENT OF THE NAVY
- Sec. 5023. Office of Naval Research: appropriations; time limit
- Sec. 5025. Financial management
- PART II - PERSONNEL
- CHAPTER 557 - RATIONS
- Sec. 6083. Fixing cost on certain vessels and stations
- CHAPTER 561 - MISCELLANEOUS RIGHTS AND BENEFITS
- Sec. 6155. Uniforms, accouterments, and equipment: sale at cost
- PART III - EDUCATION AND TRAINING
- CHAPTER 603 - UNITED STATES NAVAL ACADEMY
- Sec. 6957. Selection of persons from foreign countries
- Sec. 6957a. Exchange program with foreign military academies
- Sec. 6960. Midshipmen: clothing and equipment; uniform allowance
- Sec. 6975. Acceptance of guarantees with gifts for major projects
- CHAPTER 605 - UNITED STATES NAVAL POSTGRADUATE SCHOOL
- Sec. 7045. Officers of the other armed forces; enlisted members: admission
- Sec. 7049. Defense industry civilians: admission to defense product development program
- PART IV - GENERAL ADMINISTRATION
- CHAPTER 631 - SECRETARY OF THE NAVY: MISCELLANEOUS POWERS AND DUTIES
- Sec. 7212. Employment of outside architects and engineers
- Sec. 7227. Foreign naval vessels and aircraft: supplies and services
- Sec. 7233. Auxiliary vessels: extended lease authority
- Sec. 7234. Submarine safety programs: participation of NATO naval personnel
- CHAPTER 633 - NAVAL VESSELS
- Sec. 7299a. Construction of combatant and escort vessels and assignment of vessel projects
- Sec. 7303. Model Basin; investigation of hull designs
- Sec. 7305a. Vessels stricken from Naval Vessel Register: contracts for dismantling on net-cost basis
- Sec. 7306. Vessels stricken from Naval Vessel Register; captured vessels: transfer by gift or otherwise
- Sec. 7306a. Vessels stricken from Naval Vessel Register: use for experimental purposes
- Sec. 7306b. Vessels stricken from Naval Vessel Register: transfer by gift or otherwise for use as artificial reefs
- Sec. 7312. Service craft stricken from Naval Vessel Register; obsolete boats: use of proceeds from exchange or sale
- Sec. 7313. Ship overhaul work: availability of appropriations for unusual cost overruns and for changes in scope of work
- Sec. 7314. Overhaul of naval vessels: competition between public and private shipyards
- Sec. 7315. Preservation of Navy shipbuilding capability
- CHAPTER 637 - SALVAGE FACILITIES
- Sec. 7364. Disposition of receipts
- CHAPTER 641 - NAVAL PETROLEUM RESERVES
- Sec. 7430. Disposition of products
- Sec. 7439. Certain oil shale reserves: transfer of jurisdiction and petroleum exploration, development, and production
- CHAPTER 643 - CIVILIAN EMPLOYEES
- Sec. 7477. Transportation of dependents and household effects of civilian personnel stationed outside the United States: payment in lieu of transportation
- CHAPTER 645 - PROCUREMENT OF SUPPLIES AND SERVICES
- Sec. 7522. Contracts for research
- CHAPTER 647 - DISPOSAL OF OBSOLETE OR SURPLUS MATERIAL
- Sec. 7541. Obsolete and other material: gift or sale to Boy Scouts of America, Naval Sea Cadet Corps and Young Marines of the Marine Corps League
- Sec. 7541a. Uniform clothing: sale to Naval Sea Cadet Corps
- CHAPTER 649 - QUARTERS, UTILITIES, AND SERVICES
- Sec. 7576. Quarters: extension telephones
- Sec. 7581. Marine Corps post laundries: disposition of receipts
- Sec. 7582. Naval and Marine Corps Historical Centers: fee for providing historical information to the public
- CHAPTER 651 - SHIPS' STORES AND COMMISSARY STORES
- Sec. 7606. Subsistence and other supplies: members of armed forces; veterans; executive or military departments and employees; prices
- CHAPTER 655 - PRIZE
- Sec. 7656. Duties of United States attorney
- Sec. 7664. Delivery of property on stipulation
- Sec. 7665. Sale of prize
- Sec. 7669. Security for costs
- Sec. 7670. Costs and expenses a charge on prize property
- Sec. 7671. Payment of costs and expenses from prize fund
- Sec. 7672. Recaptures: award of salvage, costs, and expenses
- Sec. 7676. Compensation of prize commissioners and special prize commissioners
- Sec. 7677. Accounts of clerks of district courts
- Subtitle D - Air Force
- PART I - ORGANIZATION
- CHAPTER 803 - DEPARTMENT OF THE AIR FORCE
- Sec. 8022. Financial management
- PART II - PERSONNEL
- CHAPTER 857 - DECORATIONS AND AWARDS
- Sec. 8751. Service medals: issue; replacement; availability of appropriations
- PART III - TRAINING
- CHAPTER 901 - TRAINING GENERALLY
- Sec. 9305. Civilian flying school instructors: instruction at Air Force training commands
- Sec. 9314. Degree granting authority for United States Air Force Institute of Technology
- CHAPTER 903 - UNITED STATES AIR FORCE ACADEMY
- Sec. 9344. Selection of persons from foreign countries
- Sec. 9345. Exchange program with foreign military academies
- Sec. 9350. Cadets: clothing and equipment
- Sec. 9356. Acceptance of guarantees with gifts for major projects
- CHAPTER 907 - SCHOOLS AND CAMPS
- Sec. 9415. Inter-American Air Forces Academy
- CHAPTER 909 - CIVIL AIR PATROL
- Sec. 9443. Activities performed as federally chartered nonprofit corporation
- Sec. 9444. Activities performed as auxiliary of the Air Force
- PART IV - SERVICE, SUPPLY, AND PROCUREMENT
- CHAPTER 937 - UTILITIES AND SERVICES
- Sec. 9594. Air Force Military History Institute: fee for providing historical information to the public
- CHAPTER 939 - SALE OF SERVICEABLE MATERIAL
- Sec. 9621. Subsistence and other supplies: members of armed forces; veterans; executive or military departments and employees; prices
- CHAPTER 941 - ISSUE OF SERVICEABLE MATERIAL OTHER THAN TO ARMED FORCES
- Sec. 9655. Arms and ammunition: agencies and departments of United States
- CHAPTER 943 - DISPOSAL OF OBSOLETE OR SURPLUS MATERIAL
- Sec. 9685. Obsolete ordnance: loan to educational institutions and State soldiers' and sailors' orphans' homes
- CHAPTER 949 - REAL PROPERTY
- Sec. 9773. Acquisition and construction: air bases and depots
- Sec. 9781. Disposition of real property at missile sites
- Sec. 9783. Johnston Atoll: reimbursement for support provided to civil air carriers
- Subtitle E - Reserve Components
- PART I - ORGANIZATION AND ADMINISTRATION
- CHAPTER 1013 - BUDGET INFORMATION AND ANNUAL REPORTS TO CONGRESS
- Sec. 10541. National Guard and reserve component equipment: annual report to Congress
- PART II - PERSONNEL GENERALLY
- CHAPTER 1209 - ACTIVE DUTY
- Sec. 12310. Reserves: for organizing, administering, etc., reserve components
- CHAPTER 1214 - READY RESERVE MOBILIZATION INCOME INSURANCE
- Sec. 12526. Premiums
- CHAPTER 1217 - MISCELLANEOUS RIGHTS AND BENEFITS
- Sec. 12603. Attendance at inactive-duty training assemblies: commercial travel at Federal supply schedule rates
- Sec. 12605. Presentation of United States flag: members transferred from an active status or discharged after completion of eligibility for retired pay
- PART IV - TRAINING FOR RESERVE COMPONENTS AND EDUCATIONAL ASSISTANCE PROGRAMS
- CHAPTER 1611 - OTHER EDUCATIONAL ASSISTANCE PROGRAMS
- Sec. 16401. Marine Corps Platoon Leaders Class: college tuition assistance program
- PART V - SERVICE, SUPPLY, AND PROCUREMENT
- CHAPTER 1803 - FACILITIES FOR RESERVE COMPONENTS
- Sec. 18233a. Notice and wait requirements for certain projects
- Sec. 18233b. Authority to carry out small projects with operation and maintenance funds
- Sec. 18235. Administration; other use permitted by Secretary
- Sec. 18236. Contributions to States; other use permitted by States
- Sec. 18240. Acquisition of facilities by exchange
- CHAPTER 1805 - MISCELLANEOUS PROVISIONS
- Sec. 18502. Reserve components: supplies, services, and facilities
- USC Title 22
- USC Title 22 Foreign Relations and Intercourse
- CHAPTER 7 - INTERNATIONAL BUREAUS, CONGRESSES, ETC.
- SUBCHAPTER XVI - UNITED NATIONS ORGANIZATION
- Sec. 287b. Reports to Congress by President
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 11 - THE BUDGET AND FISCAL, BUDGET, AND PROGRAM INFORMATION
- Sec. 1105. Budget contents and submission to Congress
- Sec. 1112. Fiscal, budget, and program information
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION
- Sec. 3516. Reports consolidation
- SUBCHAPTER V - PROCUREMENT PROTEST SYSTEM
- Sec. 3553. Review of protests; effect on contracts pending decision
- CHAPTER 37 - CLAIMS
- SUBCHAPTER II - CLAIMS OF THE UNITED STATES GOVERNMENT
- Sec. 3718. Contracts for collection services
- USC Title 33
- USC Title 33 Navigation and Navigable Waters
- CHAPTER 36 - WATER RESOURCES DEVELOPMENT
- SUBCHAPTER V - GENERAL PROVISIONS
- Sec. 2280. Maximum cost of projects
- Sec. 2283. Fish and wildlife mitigation
- Sec. 2324. Reduced pricing for certain water supply storage
- Sec. 2333. Irrigation diversion protection and fisheries enhancement assistance
- Sec. 2336. Abandoned and inactive noncoal mine restoration
- USC Title 37
- USC Title 37 Pay and Allowances of the Uniformed Services
- CHAPTER 7 - ALLOWANCES
- Sec. 402. Basic allowance for subsistence
- Sec. 403. Basic allowance for housing
- Sec. 403b. Cost-of-living allowance in the continental United States
- Sec. 474. Travel and transportation allowances: general
- Sec. 475. Travel and transportation allowances: per diem while on duty outside the continental United States
- Sec. 476. Travel and transportation allowances: dependents; baggage and household effects
- Sec. 476b. Travel and transportation allowances: members of the uniformed services attached to a ship overhauling or inactivating
- Sec. 476c. Travel and transportation allowances: members assigned to a vessel under construction
- Sec. 479. Travel and transportation allowances: house trailers and mobile homes
- Sec. 481. Travel and transportation allowances: administrative provisions
- Sec. 481d. Travel and transportation allowances: transportation incident to personal emergencies for certain members and dependents
- Sec. 481e. Travel and transportation allowances: transportation incident to certain emergencies for members performing temporary duty
- Sec. 411g. Travel and transportation allowances: transportation incident to voluntary extensions of overseas tours of duty
- Sec. 481h. Travel and transportation allowances: transportation of designated individuals incident to hospitalization of members for treatment of wounds, illness, or injury
- Sec. 481j. Travel and transportation allowances: transportation of family members incident to the repatriation of members held captive
- Sec. 481l. Travel and transportation allowances: attendance of members and other persons at Yellow Ribbon Reintegration Program events
- Sec. 430. Travel and transportation: dependent children of members stationed overseas
- Sec. 433. Allowance for muster duty
- Sec. 434. Subsistence reimbursement relating to escorts of foreign arms control inspection teams
- CHAPTER 8 - TRAVEL AND TRANSPORTATION ALLOWANCES
- Sec. 474. Travel and transportation allowances: general
- Sec. 475. Travel and transportation allowances: per diem while on duty outside the continental United States
- Sec. 476. Travel and transportation allowances: dependents; baggage and household effects
- Sec. 476b. Travel and transportation allowances: members of the uniformed services attached to a ship overhauling or inactivating
- Sec. 476c. Travel and transportation allowances: members assigned to a vessel under construction
- Sec. 479. Travel and transportation allowances: house trailers and mobile homes
- Sec. 481. Travel and transportation allowances: administrative provisions
- Sec. 481d. Travel and transportation allowances: transportation incident to personal emergencies for certain members and dependents
- Sec. 481e. Travel and transportation allowances: transportation incident to certain emergencies for members performing temporary duty
- Sec. 481h. Travel and transportation allowances: transportation of designated individuals incident to hospitalization of members for treatment of wounds, illness, or injury
- Sec. 481j. Travel and transportation allowances: transportation of family members incident to the repatriation of members held captive
- Sec. 484. Travel and transportation; dependents; household and personal effects; trailers; additional movements; motor vehicles; sale of bulky items; claims for proceeds; appropriation chargeable
- Sec. 490. Travel and transportation: dependent children of members stationed overseas
- Sec. 494. Subsistence reimbursement relating to escorts of foreign arms control inspection teams
- CHAPTER 10 - PAYMENTS TO MISSING PERSONS
- Sec. 554. Travel and transportation; dependents; household and personal effects; trailers; additional movements; motor vehicles; sale of bulky items; claims for proceeds; appropriation chargeable
- CHAPTER 13 - ALLOTMENTS AND ASSIGNMENTS OF PAY
- Sec. 707. Allotments: members of the National Guard
- CHAPTER 19 - ADMINISTRATION
- Sec. 1007. Deductions from pay
- Sec. 1009. Adjustments of monthly basic pay
- Sec. 1011. Mess operation: reimbursement of expenses
- USC Title 38
- USC Title 38 Veterans' Benefits
- PART I - GENERAL PROVISIONS
- CHAPTER 1 - GENERAL
- Sec. 116. Reports to Congress: cost information
- Sec. 117. Advance appropriations for certain medical care accounts
- CHAPTER 3 - DEPARTMENT OF VETERANS AFFAIRS
- Sec. 316. Colocation of regional offices and medical centers
- CHAPTER 5 - AUTHORITY AND DUTIES OF THE SECRETARY
- SUBCHAPTER I - GENERAL AUTHORITIES
- Sec. 510. Authority to reorganize offices
- PART II - GENERAL BENEFITS
- CHAPTER 17 - HOSPITAL, NURSING HOME, DOMICILIARY, AND MEDICAL CARE
- SUBCHAPTER I - GENERAL
- Sec. 1703. Contracts for hospital care and medical services in non- Department facilities
- Sec. 1704. Preventive health services: annual report
- Sec. 1706. Management of health care: other requirements
- PART VI - ACQUISITION AND DISPOSITION OF PROPERTY
- CHAPTER 81 - ACQUISITION AND OPERATION OF HOSPITAL AND DOMICILIARY FACILITIES; PROCUREMENT AND SUPPLY; ENHANCED-USE LEASES OF REAL PROPERTY
- SUBCHAPTER I - ACQUISITION AND OPERATION OF MEDICAL FACILITIES
- Sec. 8104. Congressional approval of certain medical facility acquisitions
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 5 - PROPERTY MANAGEMENT
- SUBCHAPTER IV - PROCEEDS FROM SALE OR TRANSFER
- Sec. 574. Other rules regarding proceeds
- CFR Title 31
- CFR Title 31 Money and Finance: Treasury
- Subtitle B - Regulations Relating to Money and Finance
- CHAPTER IX - FEDERAL CLAIMS COLLECTION STANDARDS (DEPARTMENT OF THE TREASURY - DEPARTMENT OF JUSTICE)
- PART 901 - STANDARDS FOR THE ADMINISTRATIVE COLLECTION OF CLAIMS
- SFFAS 4
- SFFAS 4 Managerial Cost Accounting Concepts and Standards for the Federal Government
- MANAGERIAL COST ACCOUNTING STANDARDS
- REQUIREMENT FOR COST ACCOUNTING
- Need for Consistent Cost Accounting on a Regular Basis
- Basic Cost Accounting Processes
- Complexity of Cost Accounting Processes
- Cost Findings, Studies, and Analyses
- RESPONSIBILITY SEGMENTS
- Defining Responsibility Segments
- Purposes of Segmentation
- Structuring Responsibility Segments
- FULL COST
- Direct Costs
- Indirect Costs
- Certain Cost Elements
- Costs of Public Assistance and Social Insurance Programs
- Costs related to Property, Plant and Equipment
- Non-production costs
- INTER-ENTITY COSTS
- Accounting and Implementation Guidance
- Recognition Criteria
- COSTING METHODOLOGY
- Cost Accumulation
- Cost Assignment
- Directly tracing costs to outputs
- Assigning costs on a cause-and-effect basis
- Allocating costs
- Cost-benefit considerations
- Selecting a Costing Methodology
- Activity-based costing (ABC)
- Job order costing
- Process costing
- Standard costing
- SFFAS 9
- SFFAS 18
- SFFAS 18 Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- ACCOUNTING STANDARDS
- FOR DIRECT LOANS AND LOAN GUARANTEES
- SUBSIDY REESTIMATES - AN AMENDMENT TO SFFAS No. 2
- RECONCILIATION
- DISCLOSURE AND DISCUSSION
- SFFAS 29
- SFFAS 35
- SFFAS 40
- SFFAS 40 Deferred Maintenance and Repairs: Definitional Changes
- Standards
- Effect on Existing Standards - SFFAS 6
- Appendix A: Basis for Conclusions
- SFFAC 1
- SFFAC 1 Objectives of Federal Financial Reporting
- CHAPTER 1: FEDERAL FINANCIAL REPORTING AND THE ROLE OF THEFEDERAL ACCOUNTING STANDARDS ADVISORY BOARD
- APPENDIX A: BASIS FOR CONCLUSIONS
- APPENDIX B: USERS' INFORMATION NEEDS ADDRESSED BY FEDERAL FINANCIAL REPORTING
- APPENDIX C: SELECTED FEDERAL REPORTS PREPARED ON A RECURRING BASIS
- SFFAC 2
- SFFAC 3
- SFFAC 4
- FFAA Tech Release 2
- Federal Financial Accounting and Auditing (FFAA) Technical Release No. 2 - Determining Probable and Reasonably Estimable for Environmental Liabilities in the Federal Government
- Section 1 Determining "Probable" Environmental Liabilities
- Section 2 Determining "Reasonably Estimable" Environmental Liabilities
- Guidance for Active Sites
- General PP&E
- Stewardship PP&E
- OMB Circular A-11
- OMB Circular A-11 Preparation, Submission, and Execution of the Budget
- August 2009
- PART 6 PREPARATION AND SUBMISSION OF STRATEGIC PLANS, ANNUAL PERFORMANCE PLANS, AND ANNUAL PROGRAM PERFORMANCE REPORTS
- SECTION 200-OVERVIEW OF STRATEGIC PLANS, PERFORMANCE BUDGETS, AND PERFORMANCE AND ACCOUNTABILITY REPORTS
- SECTION 210-PREPARING AND SUBMITTING AN AGENCY STRATEGIC PLAN
- SECTION 220-PREPARING AND SUBMITTING PERFORMANCE BUDGETS
- SECTION 230-PREPARING AND SUBMITTING THE ANNUAL PERFORMANCE REPORT
- PART 7 PLANNING, BUDGETING, ACQUISITION, AND MANAGEMENT OF CAPITAL ASSETS
- SECTION 300-PLANNING, BUDGETING, ACQUISITION, AND MANAGEMENT OF CAPITAL ASSETS
- PART 8 APPENDICES
- APPENDIX J-PRINCIPLES OF BUDGETING FOR CAPITAL ASSET ACQUISITIONS
- OMB Circular A-21
- OMB Circular A-21 Principles for Determining Costs Applicable to Grants, Contracts, and Other Agreements with Educational Institutions
- C. Basic considerations.
- E. F&A costs.
- F. Identification and assignment of F&A costs.
- G. Determination and application of F&A cost rate or rates.
- H. Simplified method for small institutions.
- J. General provisions for selected items of cost.
- K. Certification of charges.
- Appendix A Part 99005 -- Cost Accounting Standards for Educational Institutions.
- OMB Circular A-127
- OMB Circular A-127 Financial Management Systems
- 5. Definitions
- 6. Policy
- 7. Service Provider Requirements
- 8. FFMIA Compliance
- 9. Assignment of Responsibilities
- JFMIP FFMSR-8
- FFMSR-8 - System Requirements for Managerial Cost Accounting Link unavailable at time of publication
- Chapter 1 - System Requirements Overview
- JFMIP - MCAIG
- Managerial Cost Accounting Implementation Guide Link unavailable at time of publication
- OFFM-NO-0106
- Core Financial System Requirements OFFM-NO-0106
- Introduction
- Budgetary Resource Management Function
- Budget Planning Process
- Funds Status Process
- Cost Management Function
- Cost Setup and Accumulation Process
- Cost Distribution Process
- Cost Reporting Process
- Technical System Requirements
- Ad Hoc Query
- DoD FMR Vol 01
- DoD FMR Vol 02A
- DOD FMR Vol 02A - Budget Formulation and Presentation
- CHAPTER 1 GENERAL INFORMATION
- 0102 FUNDING POLICIES
- DoD FMR Vol 02B
- DoD FMR Vol 2B - Budget Formulation and Presentation
- CHAPTER 4 PROCUREMENT APPROPRIATIONS
- 0403 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0404 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- 0405 PROCUREMENT APPROPRIATION SUBMISSION FORMATS
- CHAPTER 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS
- 0601 GENERAL
- 0602 UNIFORM BUDGET AND FISCAL ACCOUNTING CLASSIFICATION
- 0603 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0604 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 7 BASE REALIGNMENT AND CLOSURE APPROPRIATIONS
- 0703 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 8 FACILITIES SUSTAINMENT AND RESTORATION/MODERNIZATION
- 0801 GENERAL
- 0802 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0803 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- 0804 REVENUE FROM TRANSFER OR DISPOSAL OF DOD REAL PROPERTY AND REVENUE FROM LEASING OUT OF DOD ASSETS
- 0805 DOD OVERSEAS MILITARY FACILITY INVESTMENT RECOVERY ACCOUNT
- CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS
- 0901 GENERAL
- 0902 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0903 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 10 PUBLIC ENTERPRISE, MANAGEMENT, AND TRUST FUNDS
- 1002 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 11 OFFSETTING RECEIPTS
- 1102 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 12 DEFENSE HEALTH PROGRAM
- 1202 PROGRAM AND BUDGET REVIEW SUBMISSION
- 1203 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 13 DEFENSE ENVIRONMENTAL RESTORATION
- 1301 GENERAL
- 1302 PROGRAM AND BUDGET REVIEW SUBMISSION
- 1303 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 14 DRUG INTERDICTION AND COUNTER-DRUG ACTIVITIES
- 1402 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 15 OVERSEAS COST REPORT
- 1501 GENERAL
- 1502 PROGRAM AND BUDGET REVIEW SUBMISSION
- 1503 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 17 CONTINGENCY OPERATIONS
- 1701 GENERAL
- 1702 PROGRAM AND BUDGET REVIEW SUBMISSION & CONGRESSIONAL JUSTIFICATION/ PRESENTATION
- 1703. CONTINGENCY OPERATIONS SUBMISSION FORMATS
- CHAPTER 18 INFORMATION TECHNOLOGY
- 1801 GENERAL
- 1802 PROGRAM AND BUDGET ESTIMATES SUBMISSION
- 1803 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 19 OTHER SPECIAL ANALYSES
- 1902 COMBATING TERRORISM
- 1903 MAJOR RANGE AND TEST FACILITY BASE
- 1905 FINANCIAL MANAGEMENT ACTIVITIES
- 1906 GOVERNMENT PERFORMANCE AND RESULTS ACT (GPRA)
- 1907 INFORMATION ON OVERSEAS STAFFING (POSITIONS FILLED)
- 1908 FEDERAL CREDIT PROGRAMS
- DoD FMR Vol 03
- DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources
- Chapter 17 ACCOUNTING REQUIREMENTS FOR MILITARY CONSTRUCTION PROJECTS
- 1701. GENERAL
- 1703. EFFORTS FINANCED BY OTHER THAN MILITARY CONSTRUCTION APPROPRIATIONS
- 1704. AUTHORIZATION, APPROPRIATION, OBLIGATION, AND EXPENDITURE RESTRICTIONS
- 1705. DOCUMENTATION STANDARDS
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 19 MANAGERIAL COST ACCOUNTING
- 1901 GENERAL
- 1902 FASAB SFFAS No. 4 - Managerial Cost Accounting Concepts and Standards for the Federal Government.
- 1903 SFFAS 4 Concepts.
- 1904 SFFAS 4 Standards.
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2001 GENERAL
- 2002 JOB ORDER COST ACCOUNTING CAPABILITY
- 2003 ESTABLISHING THE JOB ORDER
- 2004 PRODUCTION COST COMPONENTS
- 2005 MONTH END REPORTS.
- CHAPTER 21 PROCESS COST ACCOUNTING
- 2101 GENERAL
- 2102 INTERFACE WITH GENERAL ACCOUNTING SYSTEM
- 2103 ESTABLISHING THE PROCESS COST ACCOUNTING CAPABILITY
- 2104 MONTH END REPORTS
- CHAPTER 22 COST FINDING
- 2201 GENERAL
- 2202 POLICY
- 2203 COST-FINDING TECHNIQUES
- CHAPTER 23 COST DISTRIBUTION FOR INFORMATION TECHNOLOGY FACILITIES
- May 2010
- 2301 PURPOSE
- 2302 REQUIREMENTS
- 2303 REIMBURSEMENTS
- 2304 DEFINITIONS
- 2305 IDENTIFICATION OF OBLIGATION/COST DATA
- 2306 IDENTIFICATION AND ALLOCATION OF COSTS
- 2307 RATE COMPUTATION
- DoD FMR Vol 06A
- DOD FMR Vol 06A - Reporting Policy and Procedures
- CHAPTER 9 ACCOUNTING AND REPORTING FOR OPERATION AND MAINTENANCE OF THE FAMILY HOUSING PROGRAM
- 0904 COST ELEMENTS AND COMPUTATION OF CHARGES
- 0905 REIMBURSEMENTS
- CHAPTER 11 FINANCING AND REPORTING COSTS OF MILITARY RESOURCES USED IN CIVIL DISTURBANCES
- 1103 PROCEDURES
- CHAPTER 13 INTERNATIONAL BALANCE OF PAYMENTS REPORTING AND ESTIMATING
- CHAPTER 14 DEPOT MAINTENANCE REPORTING
- 1401 GENERAL
- 1402 REPORTING REQUIREMENTS
- 1403 DEPOT MAINTENANCE WORKLOAD REPORTING CATEGORIES
- 1404 SPECIAL REPORTS
- DoD FMR Vol 06B
- DoD FMR Vol 06B - For and Content of the Department of Defense Audited Financial Statements
- CHAPTER 12 REQUIRED SUPPLEMENTARY INFORMATION
- 1201 OVERVIEW
- 1203 DEFERRED MAINTENANCE AND REPAIR
- CHAPTER 13 ADJUSTMENTS, ELIMINATIONS, AND OTHER SPECIAL INTRAGOVERNMENTAL RECONCILIATION PROCEDURES
- 1302 BACKGROUND
- 1303 RECIPROCAL ACCOUNT TRANSACTIONS
- 1304 INTRAGOVERNMENTAL CAPITALIZED PURCHASES
- DoD FMR Vol 08
- DOD FMR Vol 08 - Civilian Pay Policy and Procedures
- CHAPTER 2 TIME AND ATTENDANCE
- 0208 LABOR DISTRIBUTION
- CHAPTER 8 UNDERPAYMENTS AND INDEBTEDNESS
- 0803 RECOVERING OVERPAYMENTS OF PAY AND ALLOWANCES FROM CURRENT DEPARTMENT OF DEFENSE CIVILIAN EMPLOYEES
- CHAPTER 9 RECORDS, FILES, AND REPORTS
- 0902 REPORTS
- DoD FMR Vol 11A
- DOD FMR Vol 11A - Reimbursable Operations, Policy and Procedures
- CHAPTER 5 DISPOSITION OF PROCEEDS FROM DEPARTMENT OF DEFENSE SALES OF SURPLUS PERSONAL PROPERTY
- 0502 POLICY AND PROCEDURES
- 0503 COLLECTION AND DISPOSITION OF BID DEPOSITS
- CHAPTER 6 ANNUAL REIMBURSABLE RATES
- 0604 RESPONSIBILITY
- APPENDIX H MEDICAL AND DENTAL SERVICES RATE COMPUTATION
- CHAPTER 8 INTERNATIONAL ACQUISITION AND CROSS-SERVICING AGREEMENTS
- 0802 POLICY AND PROCEDURES
- CHAPTER 11 SPECIAL OR TECHNICAL SERVICES TO STATE AND LOCAL GOVERNMENTS
- 1101 OVERVIEW
- 1102 POLICY AND PROCEDURES
- CHAPTER 13 DOD SUPPORT TO UNITED STATES COMMERCIAL SPACE ACTIVITIES
- 1304 PRICING
- 1306 DISPOSITION OF COLLECTIONS
- CHAPTER 14 SALE OF SAMPLES, DRAWINGS, INFORMATION, EQUIPMENT, AND CERTAIN SERVICES BY A GOVERNMENT LABORATORY, CENTER, RANGE, OR TESTING FACILITY
- 1402 POLICY AND PROCEDURES
- 1403 FEES
- DoD FMR Vol 11B
- DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)
- CHAPTER 13 COST ACCOUNTING REQUIREMENTS FOR DEPOT MAINTENANCE
- 1302 ESTABLISHING THE COST ACCOUNTING MODULE
- 1307 LABOR COSTS
- 1309 OTHER DIRECT COSTS
- 1310 INDIRECT COSTS
- CHAPTER 14 MOBILIZATION COSTS
- DoD FMR Vol 12
- DoD FMR Vol 12 - Special Accounts Funds and Programs
- CHAPTER 2 DELETED
- CHAPTER 6 DEFENSE EMERGENCY RESPONSE FUND
- 0602. POLICY AND PROCEDURES
- CHAPTER 9 INTERNATIONAL AGREEMENTS
- 0903 LEGAL CONSIDERATIONS
- 0904 FISCAL CONSIDERATIONS
- CHAPTER 12 IDENTIFICATION, RETENTION, AND USE OF ENERGY AND WATER CONSERVATION SAVINGS
- 1205 BUDGETING FOR ENERGY COST SAVINGS
- CHAPTER 13 FISCAL POLICY FOR BASE CLOSURE AND REALIGNMENT
- 1305 ADMINISTRATION OF BASE CLOSURE FUNDS
- AIR FORCE ANNEX
- CHAPTER 19 FOOD SERVICE PROGRAM
- 1902 REIMBURSABLE MEAL AND MEAL SERVICE (OPERATING) CHARGES
- 1906 ACCOUNTING FOR FOOD ALLOWANCES
- CHAPTER 23 CONTINGENCY OPERATIONS
- 2303 RESPONSIBILITIES
- 2304 ESTIMATING PROCEDURES FOR CONTINGENCY OPERATIONS
- 2307 COST COLLECTION
- 2308 COST REPORTING
- 2309 DETERMINING COST
- DoD FMR Vol 14
- DoD FMR Vol 15
- Public Law 106-531
- Perform Executive Level Planning
- CBM: FM
- Description
- Perform Executive Level Planning is the process of reviewing the national military and national security strategies, developing the Department's Strategic Management Plan through the alignment of the nation's priorities to the strategic goals, objectives, measures, and initiatives.
- Linked constraints
- Public Law 103-62
- Public Law 103-62 Government Performance and Results Act of 1993
- SECTION 3. STRATEGIC PLANNING.
- SECTION 4. ANNUAL PERFORMANCE PLANS AND REPORTS.
- SECTION 5. MANAGERIAL ACCOUNTABILITY AND FLEXIBILITY.
- SECTION 11. TECHNICAL AND CONFORMING AMENDMENTS.
- Public Law 107-296
- Public Law 107-296 Homeland Security Act of 2002
- Title II - Information Analysis and Infrastructure Protection
- Subtitle A - Directorate for Information Analysis and Infrastructure Protection; Access to Information
- SEC. 201. Directorate for Information Analysis and Infrastructure Protection
- Public Law 107-347
- Public Law 107-347 E-Government Act of 2002
- TITLE-III--INFORMATION SECURITY
- SEC. 301. INFORMATION SECURITY
- Public Law 111-352
- Public Law 111-352 GPRA Modernization Act of 2010
- SEC. 2. STRATEGIC PLANNING AMENDMENTS.
- SEC. 3. PERFORMANCE PLANNING AMENDMENTS.
- SEC. 4. PERFORMANCE REPORTING AMENDMENTS.
- SEC. 5. FEDERAL GOVERNMENT AND AGENCY PRIORITY GOALS.
- SEC. 6. QUARTERLY PRIORITY PROGRESS REVIEWS AND USE OF PERFORMANCE INFORMATION.
- USC Title 5
- USC Title 5 Government Organization and Employees
- PART I - THE AGENCIES GENERALLY
- CHAPTER 3 - POWERS
- USC Title 10
- USC Title 10 Armed Forces
- Subtitle A - General Military Law
- PART I - ORGANIZATION AND GENERAL MILITARY POWERS
- CHAPTER 2 - DEPARTMENT OF DEFENSE
- Sec. 113. Secretary of Defense
- Sec. 113a. Transmission of annual defense authorization request
- Sec. 114. Annual authorization of appropriations
- Sec. 115. Personnel strengths: requirement for annual authorization
- Sec. 115a. Annual defense manpower requirements report
- Sec. 115b. Annual strategic workforce plan
- Sec. 116. Annual operations and maintenance report
- Sec. 118. Quadrennial defense review
- Sec. 118a. Quadrennial quality of life review
- Sec. 119. Special access programs: congressional oversight
- CHAPTER 3 - GENERAL POWERS AND FUNCTIONS
- Sec. 123b. Forces stationed abroad: limitation on number
- Sec. 126. Transfer of funds and employees
- Sec. 127. Emergency and extraordinary expenses
- Sec. 127a. Operations for which funds are not provided in advance: funding mechanisms
- Sec. 127b. Assistance in combating terrorism: rewards
- Sec. 129. Prohibition of certain civilian personnel management constraints
- Sec. 129a. General personnel policy
- CHAPTER 4 - OFFICE OF THE SECRETARY OF DEFENSE
- Sec. 135. Under Secretary of Defense (Comptroller)
- Sec. 136. Under Secretary of Defense for Personnel and Readiness
- Sec. 138c. Assistant Secretary of Defense for Operational Energy Plans and Programs
- Sec. 139. Director of Operational Test and Evaluation
- CHAPTER 5 - JOINT CHIEFS OF STAFF
- Sec. 151. Joint Chiefs of Staff: composition; functions
- Sec. 153. Chairman: functions
- CHAPTER 6 - COMBATANT COMMANDS
- Sec. 163. Role of Chairman of Joint Chiefs of Staff
- Sec. 166. Combatant commands: budget proposals
- Sec. 166a. Combatant commands: funding through the Chairman of Joint Chiefs of Staff
- Sec. 166b. Combatant commands: funding for combating terrorism readiness initiatives
- Sec. 167. Unified combatant command for special operations forces
- Sec. 168. Military-to-military contacts and comparable activities
- CHAPTER 7 - BOARDS, COUNCILS, AND COMMITTEES
- Sec. 173. Advisory personnel
- Sec. 174. Advisory personnel: research and development
- Sec. 176. Armed Forces Institute of Pathology
- Sec. 179. Nuclear Weapons Council
- Sec. 180. Service academy athletic programs: review board
- Sec. 181. Joint Requirements Oversight Council
- Sec. 182. Center for Excellence in Disaster Management and Humanitarian Assistance
- Sec. 184. Regional Centers for Security Studies
- Sec. 185. Financial Management Modernization Executive Committee
- Sec. 186. Defense Business System Management Committee
- CHAPTER 8 - DEFENSE AGENCIES AND DEPARTMENT OF DEFENSE FIELD ACTIVITIES
- SUBCHAPTER I - COMMON SUPPLY AND SERVICE ACTIVITIES
- Sec. 192. Defense Agencies and Department of Defense Field Activities: oversight by the Secretary of Defense
- Sec. 196. Department of Defense Test Resource Management Center
- Sec. 197. Defense Logistics Agency: fees charged for logistics information
- CHAPTER 9 - DEFENSE BUDGET MATTERS
- Sec. 221. Future-years defense program: submission to Congress; consistency in budgeting
- Sec. 222. Future-years mission budget
- Sec. 223. Ballistic missile defense programs: program elements
- Sec. 223a. Ballistic missile defense programs: procurement
- Sec. 224. Ballistic missile defense programs: display of amounts for research, development, test, and evaluation
- Sec. 226. Scoring of outlays
- Sec. 228. Quarterly reports on allocation of funds within operation and maintenance budget subactivities
- Sec. 229. Programs for combating terrorism: display of budget information
- Sec. 231. Long-range plan for construction of naval vessels
- Sec. 231a. Budgeting for procurement of aircraft for the Navy and Air Force: annual plan and certification
- Sec. 234. POW/MIA activities: display of budget information
- CHAPTER 23 - MISCELLANEOUS STUDIES AND REPORTS
- Sec. 488. Management of electromagnetic spectrum: biennial strategic plan
- Sec. 489. Annual report on Department of Defense operation and financial support for military museums
- PART II - PERSONNEL
- CHAPTER 39 - ACTIVE DUTY
- Sec. 691. Permanent end strength levels to support two major regional contingencies
- CHAPTER 41 - SPECIAL APPOINTMENTS, ASSIGNMENTS, DETAILS, AND DUTIES
- Sec. 713. State Department: assignment or detail as couriers and building inspectors
- Sec. 717. Members of the armed forces: participation in international sports
- CHAPTER 48 - MILITARY CORRECTIONAL FACILITIES
- Sec. 956. Deserters, prisoners, members absent without leave: expenses and rewards
- CHAPTER 49 - MISCELLANEOUS PROHIBITIONS AND PENALTIES
- Sec. 972. Members: effect of time lost
- Sec. 979. Prohibition on loan and grant assistance to persons convicted of certain crimes
- Sec. 980. Limitation on use of humans as experimental subjects
- Sec. 983. Institutions of higher education that prevent ROTC access or military recruiting on campus: denial of grants and contracts from Department of Defense, Department of Education, and certain other departments and agencies
- USC Title 22
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 11 - THE BUDGET AND FISCAL, BUDGET, AND PROGRAM INFORMATION
- Sec. 1112. Fiscal, budget, and program information
- USC Title 32
- USC Title 32 National Guard
- CHAPTER 1 - ORGANIZATION
- Sec. 106. Annual appropriations
- Sec. 107. Availability of appropriations
- Sec. 112. Drug interdiction and counter-drug activities
- CHAPTER 5 - TRAINING
- Sec. 509. National Guard Youth Challenge Program of opportunities for civilian youth
- CHAPTER 9 - HOMELAND DEFENSE ACTIVITIES
- Sec. 906. Requests for funding assistance
- Sec. 908. Annual report
- USC Title 37
- USC Title 37 Pay and Allowances of the Uniformed Services
- CHAPTER 19 - ADMINISTRATION
- Sec. 1009. Adjustments of monthly basic pay
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 13 - PUBLIC PROPERTY
- Sec. 1303. Disposition of surplus real property
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 68 - DISASTER RELIEF
- SUBCHAPTER IV - MAJOR DISASTER ASSISTANCE PROGRAMS
- Sec. 5171. Federal facilities
- OMB Circular A-11
- OMB Circular A-11 Preparation, Submission, and Execution of the Budget
- August 2009
- PART 7 PLANNING, BUDGETING, ACQUISITION, AND MANAGEMENT OF CAPITAL ASSETS
- SECTION 300-PLANNING, BUDGETING, ACQUISITION, AND MANAGEMENT OF CAPITAL ASSETS
- OMB Circular A-127
- OMB Circular A-127 Financial Management Systems
- 5. Definitions
- 6. Policy
- 7. Service Provider Requirements
- 8. FFMIA Compliance
- 9. Assignment of Responsibilities
- OMB Circular A-130
- OMB Circular A-136
- OMB Circular A-136 - Financial Reporting Requirements, Revised
- I General Information
- II PERFORMANCE AND ACCOUNTABILITY REPORT
- II.1 General
- II.3 Performance Section - PAR Section 2
- II.5 Other Accompanying Information - PAR Section 4
- III Summary of Performance and Financial Information
- OMB Memo 04-04
- OMB Memo 06-19
- JFMIP SR-00-01
- JFMIP-SR-00-01 Guaranteed Loan Systems Requirements Link unavailable at time of publication
- JFMIP SR-01-04
- JFMIP SR-01-04 Framework for Federal Financial Management Systems Link unavailable at time of publication
- OFFM-NO-0106
- DoDD 8000.01
- DoDD 8500.01E
- CJCSI 3137.01
- CJCSI 3137.01D THE FUNCTIONAL CAPABILITIES BOARD (FCB)
- ENCLOSURE A FUNCTIONAL CAPABILITIES BOARD OVERVIEW
- ENCLOSURE B RESPONSIBILITIES
- GLOSSARY
- PART II - DEFINITIONS
- CJCSI 8501.01
- CJCSI 8501.01A Chairman of the Joint Chiefs of Staff, Combatant Commanders, and Joint Staff Participation in the Planning, Programming, Budgeting, and Execution System
- ENCLOSURE A RESPONSIBILITIES
- ENCLOSURE B JOINT PARTICIPATION IN DOD PLANNING, PROGRAMMING, BUDGETING, AND EXECUTION
- DoDI 8500.2
- DoDI 8510.01
- DoD FMR Vol 02A
- DOD FMR Vol 02A - Budget Formulation and Presentation
- CHAPTER 1 GENERAL INFORMATION
- 0101 GENERAL POLICIES
- 0102 FUNDING POLICIES
- CHAPTER 3 OPERATION AND MAINTENANCE APPROPRIATIONS
- 0302 PROGRAM AND BUDGET REVIEW SUBMISSION
- DoD FMR Vol 02B
- DoD FMR Vol 2B - Budget Formulation and Presentation
- CHAPTER 4 PROCUREMENT APPROPRIATIONS
- 0401 GENERAL
- 0403 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0404 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- 0405 PROCUREMENT APPROPRIATION SUBMISSION FORMATS
- CHAPTER 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS
- 0601 GENERAL
- 0602 UNIFORM BUDGET AND FISCAL ACCOUNTING CLASSIFICATION
- 0603 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0604 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 7 BASE REALIGNMENT AND CLOSURE APPROPRIATIONS
- 0703 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 8 FACILITIES SUSTAINMENT AND RESTORATION/MODERNIZATION
- 0801 GENERAL
- 0802 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0803 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- 0804 REVENUE FROM TRANSFER OR DISPOSAL OF DOD REAL PROPERTY AND REVENUE FROM LEASING OUT OF DOD ASSETS
- 0805 DOD OVERSEAS MILITARY FACILITY INVESTMENT RECOVERY ACCOUNT
- CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS
- 0901 GENERAL
- 0902 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0903 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 10 PUBLIC ENTERPRISE, MANAGEMENT, AND TRUST FUNDS
- 1002 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 11 OFFSETTING RECEIPTS
- 1102 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 12 DEFENSE HEALTH PROGRAM
- 1202 PROGRAM AND BUDGET REVIEW SUBMISSION
- 1203 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 13 DEFENSE ENVIRONMENTAL RESTORATION
- 1301 GENERAL
- 1302 PROGRAM AND BUDGET REVIEW SUBMISSION
- 1303 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 14 DRUG INTERDICTION AND COUNTER-DRUG ACTIVITIES
- 1402 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 15 OVERSEAS COST REPORT
- 1501 GENERAL
- 1502 PROGRAM AND BUDGET REVIEW SUBMISSION
- 1503 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 16 INTELLIGENCE PROGRAMS/ACTIVITIES
- 1602 SUBMISSION
- CHAPTER 17 CONTINGENCY OPERATIONS
- 1701 GENERAL
- 1702 PROGRAM AND BUDGET REVIEW SUBMISSION & CONGRESSIONAL JUSTIFICATION/ PRESENTATION
- 1703. CONTINGENCY OPERATIONS SUBMISSION FORMATS
- CHAPTER 18 INFORMATION TECHNOLOGY
- 1801 GENERAL
- 1802 PROGRAM AND BUDGET ESTIMATES SUBMISSION
- 1803 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 19 OTHER SPECIAL ANALYSES
- 1902 COMBATING TERRORISM
- 1903 MAJOR RANGE AND TEST FACILITY BASE
- 1905 FINANCIAL MANAGEMENT ACTIVITIES
- 1906 GOVERNMENT PERFORMANCE AND RESULTS ACT (GPRA)
- 1907 INFORMATION ON OVERSEAS STAFFING (POSITIONS FILLED)
- 1908 FEDERAL CREDIT PROGRAMS
- DoD FMR Vol 03
- DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources
- CHAPTER 6 REPROGRAMMING OF DOD APPROPRIATED FUNDS
- 0604 REPROGRAMMING ACTIONS
- 0605 DD 1416, REPORT OF PROGRAMS
- 0606 REPROGRAMMING OF INTELLIGENCE RESOURCES
- CHAPTER 7 REPROGRAMMING OF MILITARY CONSTRUCTION AND FAMILY HOUSING APPROPRIATED FUNDS
- 0702 SUBMISSION REQUIREMENTS
- CHAPTER 8 STANDARDS FOR RECORDING AND REVIEWING COMMITMENTS AND OBLIGATIONS
- 0804 TRIANNUAL REVIEWS OF COMMITMENTS, OBLIGATIONS, ACCOUNTS PAYABLE AND ACCOUNTS RECEIVABLE
- Chapter 17 ACCOUNTING REQUIREMENTS FOR MILITARY CONSTRUCTION PROJECTS
- 1701. GENERAL
- 1704. AUTHORIZATION, APPROPRIATION, OBLIGATION, AND EXPENDITURE RESTRICTIONS
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 19 MANAGERIAL COST ACCOUNTING
- 1901 GENERAL
- 1902 FASAB SFFAS No. 4 - Managerial Cost Accounting Concepts and Standards for the Federal Government.
- 1903 SFFAS 4 Concepts.
- 1904 SFFAS 4 Standards.
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2001 GENERAL
- 2002 JOB ORDER COST ACCOUNTING CAPABILITY
- 2003 ESTABLISHING THE JOB ORDER
- 2004 PRODUCTION COST COMPONENTS
- 2005 MONTH END REPORTS.
- CHAPTER 21 PROCESS COST ACCOUNTING
- 2101 GENERAL
- 2102 INTERFACE WITH GENERAL ACCOUNTING SYSTEM
- 2103 ESTABLISHING THE PROCESS COST ACCOUNTING CAPABILITY
- 2104 MONTH END REPORTS
- CHAPTER 22 COST FINDING
- 2201 GENERAL
- 2202 POLICY
- 2203 COST-FINDING TECHNIQUES
- CHAPTER 23 COST DISTRIBUTION FOR INFORMATION TECHNOLOGY FACILITIES
- May 2010
- 2301 PURPOSE
- 2303 REIMBURSEMENTS
- 2304 DEFINITIONS
- 2305 IDENTIFICATION OF OBLIGATION/COST DATA
- 2306 IDENTIFICATION AND ALLOCATION OF COSTS
- 2307 RATE COMPUTATION
- DoD FMR Vol 11B
- DoD 5400.11-R
- JFTR Vol 1
- THE JOINT FEDERAL TRAVEL REGULATIONS VOLUME 1 UNIFORMED SERVICE MEMBERS
- CHAPTER 2 OFFICIAL TRAVEL
- PART E: TRAVEL ADVANCE
- Public Law 103-62
- Perform Financial Reporting
- CBM: FM
- Description
- The ability to provide relevant financial visibility and real time information dashboards for DoD decision-makers and to summarize financial information for the purpose of producing mandatory reports in compliance with regulatory requirements and discretionary reports in support of other requirements.
- Linked constraints
- Public Law 097-255
- Public Law 101-576
- Public Law 103-62
- Public Law 103-62 Government Performance and Results Act of 1993
- SECTION 3. STRATEGIC PLANNING.
- SECTION 4. ANNUAL PERFORMANCE PLANS AND REPORTS.
- SECTION 5. MANAGERIAL ACCOUNTABILITY AND FLEXIBILITY.
- SECTION 11. TECHNICAL AND CONFORMING AMENDMENTS.
- Public Law 103-356
- Public Law 103-356 Government Management Reform Act of 1994
- SEC. 101. LIMITATION ON CERTAIN ANNUAL PAY ADJUSTMENTS.
- SEC. 201. SES ANNUAL LEAVE ACCUMULATION.
- SEC. 301. AUTHORITY TO INCREASE EFFICIENCY IN REPORTING TO CONGRESS.
- SEC. 402. ELECTRONIC PAYMENTS.
- SEC. 403. FRANCHISE FUND PILOT PROGRAMS.
- SEC. 404. <31 USC 501 note> SIMPLIFICATION OF MANAGEMENT REPORTING PROCESS.
- SEC. 405. ANNUAL FINANCIAL REPORTS.
- Public Law 104-208
- Public Law 106-531
- Public Law 106-531 Reports Consolidation Act of 2000
- SEC. 2. FINDINGS AND PURPOSES.
- SEC.3. CONSOLIDATED REPORTS.
- SEC. 4. AMENDMENTS RELATING TO AUDITED FINANCIAL STATEMENTS.
- SEC.5. AMENDMENTS RELATING TO PROGRAM PERFORMANCE REPORTS.
- Public Law 107-347
- Public Law 107-347 E-Government Act of 2002
- TITLE-III--INFORMATION SECURITY
- SEC. 301. INFORMATION SECURITY
- Public Law 111-352
- Public Law 111-352 GPRA Modernization Act of 2010
- SEC. 4. PERFORMANCE REPORTING AMENDMENTS.
- SEC. 6. QUARTERLY PRIORITY PROGRESS REVIEWS AND USE OF PERFORMANCE INFORMATION.
- USC Title 5
- USC Title 5 Government Organization and Employees
- PART I - THE AGENCIES GENERALLY
- CHAPTER 5 - ADMINISTRATIVE PROCEDURE
- SUBCHAPTER I - GENERAL PROVISIONS
- Sec. 504. Costs and fees of parties
- PART III - EMPLOYEES
- Subpart A - General Provisions
- CHAPTER 29 - COMMISSIONS, OATHS, RECORDS, AND REPORTS
- SUBCHAPTER II - REPORTS
- Sec. 2952. Time of making annual reports
- Sec. 2953. Reports to Congress on additional employee requirements
- Subpart D - Pay and Allowances
- CHAPTER 53 - PAY RATES AND SYSTEMS
- SUBCHAPTER I - PAY COMPARABILITY SYSTEM
- SUBCHAPTER II - EXECUTIVE SCHEDULE PAY RATES
- CHAPTER 55 - PAY ADMINISTRATION
- SUBCHAPTER VIII - SETTLEMENT OF ACCOUNTS
- SUBCHAPTER IX - SEVERANCE PAY AND BACK PAY
- Subpart G - Insurance and Annuities
- CHAPTER 87 - LIFE INSURANCE
- USC Title 10
- USC Title 10 Armed Forces
- Subtitle A - General Military Law
- PART I - ORGANIZATION AND GENERAL MILITARY POWERS
- CHAPTER 2 - DEPARTMENT OF DEFENSE
- Sec. 113. Secretary of Defense
- Sec. 114. Annual authorization of appropriations
- Sec. 115. Personnel strengths: requirement for annual authorization
- Sec. 115a. Annual defense manpower requirements report
- Sec. 116. Annual operations and maintenance report
- CHAPTER 3 - GENERAL POWERS AND FUNCTIONS
- Sec. 127b. Assistance in combating terrorism: rewards
- Sec. 129a. General personnel policy
- Sec. 129b. Authority to procure personal services
- Sec. 129c. Medical personnel: limitations on reductions
- Sec. 130b. Personnel in overseas, sensitive, or routinely deployable units: nondisclosure of personally identifying information
- CHAPTER 4 - OFFICE OF THE SECRETARY OF DEFENSE
- Sec. 135. Under Secretary of Defense (Comptroller)
- Sec. 136. Under Secretary of Defense for Personnel and Readiness
- Sec. 138c. Assistant Secretary of Defense for Operational Energy Plans and Programs
- Sec. 139. Director of Operational Test and Evaluation
- CHAPTER 6 - COMBATANT COMMANDS
- Sec. 168. Military-to-military contacts and comparable activities
- CHAPTER 7 - BOARDS, COUNCILS, AND COMMITTEES
- Sec. 173. Advisory personnel
- Sec. 174. Advisory personnel: research and development
- Sec. 176. Armed Forces Institute of Pathology
- Sec. 179. Nuclear Weapons Council
- Sec. 180. Service academy athletic programs: review board
- Sec. 181. Joint Requirements Oversight Council
- Sec. 182. Center for Excellence in Disaster Management and Humanitarian Assistance
- Sec. 184. Regional Centers for Security Studies
- Sec. 185. Financial Management Modernization Executive Committee
- Sec. 186. Defense Business System Management Committee
- CHAPTER 8 - DEFENSE AGENCIES AND DEPARTMENT OF DEFENSE FIELD ACTIVITIES
- SUBCHAPTER I - COMMON SUPPLY AND SERVICE ACTIVITIES
- Sec. 192. Defense Agencies and Department of Defense Field Activities: oversight by the Secretary of Defense
- Sec. 196. Department of Defense Test Resource Management Center
- Sec. 197. Defense Logistics Agency: fees charged for logistics information
- CHAPTER 9 - DEFENSE BUDGET MATTERS
- Sec. 221. Future-years defense program: submission to Congress; consistency in budgeting
- Sec. 222. Future-years mission budget
- Sec. 223. Ballistic missile defense programs: program elements
- Sec. 223a. Ballistic missile defense programs: procurement
- Sec. 224. Ballistic missile defense programs: display of amounts for research, development, test, and evaluation
- Sec. 226. Scoring of outlays
- Sec. 228. Quarterly reports on allocation of funds within operation and maintenance budget subactivities
- Sec. 229. Programs for combating terrorism: display of budget information
- Sec. 234. POW/MIA activities: display of budget information
- CHAPTER 18 - MILITARY SUPPORT FOR CIVILIAN LAW ENFORCEMENT AGENCIES
- Sec. 371. Use of information collected during military operations
- Sec. 381. Procurement of equipment by State and local governments through the Department of Defense: equipment for counter-drug, homeland security, and emergency response activities
- CHAPTER 20 - HUMANITARIAN AND OTHER ASSISTANCE
- Sec. 401. Humanitarian and civic assistance provided in conjunction with military operations
- Sec. 402. Transportation of humanitarian relief supplies to foreign countries
- Sec. 405. Use of Department of Defense funds for United States share of costs of United Nations peacekeeping activities: limitation
- Sec. 407. Humanitarian demining assistance: authority; limitations
- CHAPTER 21 - DEPARTMENT OF DEFENSE INTELLIGENCE MATTERS
- SUBCHAPTER I - GENERAL MATTERS
- Sec. 421. Funds for foreign cryptologic support
- Sec. 422. Use of funds for certain incidental purposes
- Sec. 428. Defense industrial security
- CHAPTER 23 - MISCELLANEOUS STUDIES AND REPORTS
- Sec. 483. Reports on transfers from high-priority readiness appropriations
- Sec. 488. Management of electromagnetic spectrum: biennial strategic plan
- Sec. 489. Annual report on Department of Defense operation and financial support for military museums
- PART II - PERSONNEL
- CHAPTER 56 - DEPARTMENT OF DEFENSE MEDICARE-ELIGIBLE RETIREE HEALTH CARE FUND
- Sec. 1114. Board of Actuaries
- CHAPTER 59 - SEPARATION
- Sec. 1166. Regular warrant officers: elimination for unfitness or unsatisfactory performance
- CHAPTER 61 - RETIREMENT OR SEPARATION FOR PHYSICAL DISABILITY
- Sec. 1210. Members on temporary disability retired list: periodic physical examination; final determination of status
- CHAPTER 74 - DEPARTMENT OF DEFENSE MILITARY RETIREMENT FUND
- CHAPTER 75 - DECEASED PERSONNEL
- SUBCHAPTER II - DEATH BENEFITS
- Sec. 1491. Funeral honors functions at funerals for veterans
- CHAPTER 76 - MISSING PERSONS
- Sec. 1503. Actions of Secretary concerned; initial board inquiry
- PART III - TRAINING AND EDUCATION
- CHAPTER 101 - TRAINING GENERALLY
- Sec. 2006. Department of Defense Education Benefits Fund
- Sec. 2011. Special operations forces: training with friendly foreign forces
- PART IV - SERVICE, SUPPLY, AND PROCUREMENT
- CHAPTER 131 - PLANNING AND COORDINATION
- Sec. 2203. Budget estimates
- Sec. 2208. Working-capital funds
- Sec. 2212. Obligations for contract services: reporting in budget object classes
- Sec. 2216. Defense Modernization Account
- Sec. 2222. Defense business systems: architecture, accountability, and modernization
- Sec. 2225. Information technology purchases: tracking and management
- Sec. 2227. Electronic submission and processing of claims for contract payments
- CHAPTER 134 - MISCELLANEOUS ADMINISTRATIVE PROVISIONS
- SUBCHAPTER I - MISCELLANEOUS AUTHORITIES, PROHIBITIONS, AND LIMITATIONS ON THE USE OF APPROPRIATED FUNDS
- Sec. 2249. Prohibition on use of funds for documenting economic or employment impact of certain acquisition programs
- Sec. 2249c. Regional Defense Combating Terrorism Fellowship Program: authority to use appropriated funds for costs associated with education and training of foreign officials
- SUBCHAPTER II - MISCELLANEOUS ADMINISTRATIVE AUTHORITY
- Sec. 2254. Treatment of reports of aircraft accident investigations
- Sec. 2262. Department of Defense conferences: collection of fees to cover Department of Defense costs
- CHAPTER 137 - PROCUREMENT GENERALLY
- Sec. 2306b. Multiyear contracts: acquisition of property
- Sec. 2307. Contract financing
- Sec. 2324. Allowable costs under defense contracts
- CHAPTER 139 - RESEARCH AND DEVELOPMENT
- Sec. 2359b. Defense Acquisition Challenge Program
- Sec. 2367. Use of federally funded research and development centers
- Sec. 2371. Research projects: transactions other than contracts and grants
- Sec. 2374a. Prizes for advanced technology achievements
- CHAPTER 141 - MISCELLANEOUS PROCUREMENT PROVISIONS
- Sec. 2390. Prohibition on the sale of certain defense articles from the stocks of the Department of Defense
- Sec. 2399. Operational test and evaluation of defense acquisition programs
- Sec. 2401. Requirement for authorization by law of certain contracts relating to vessels, aircraft, and combat vehicles
- CHAPTER 144 - MAJOR DEFENSE ACQUISITION PROGRAMS
- Sec. 2432. Selected Acquisition Reports
- Sec. 2433. Unit cost reports
- Sec. 2435. Baseline description
- CHAPTER 144A - MAJOR AUTOMATED INFORMATION SYSTEM PROGRAMS
- Sec. 2445c. Reports: quarterly reports; reports on program changes
- CHAPTER 146 - CONTRACTING FOR PERFORMANCE OF CIVILIAN COMMERCIAL OR INDUSTRIAL TYPE FUNCTIONS
- Sec. 2464. Core logistics capabilities
- Sec. 2466. Limitations on the performance of depot-level maintenance of materiel
- Sec. 2476. Minimum capital investment for certain depots
- CHAPTER 147 - COMMISSARIES AND EXCHANGES AND OTHER MORALE, WELFARE, AND RECREATION ACTIVITIES
- SUBCHAPTER III - MORALE, WELFARE, AND RECREATION PROGRAMS AND NONAPPROPRIATED FUND INSTRUMENTALITIES
- Sec. 2493. Fisher Houses: administration as nonappropriated fund instrumentality
- CHAPTER 148 - NATIONAL DEFENSE TECHNOLOGY AND INDUSTRIAL BASE, DEFENSE REINVESTMENT, AND DEFENSE CONVERSION
- SUBCHAPTER III - PROGRAMS FOR DEVELOPMENT, APPLICATION, AND SUPPORT OF DUAL-USE TECHNOLOGIES
- Sec. 2515. Office of Technology Transition
- SUBCHAPTER V - MISCELLANEOUS TECHNOLOGY BASE POLICIES AND PROGRAMS
- Sec. 2537. Improved national defense control of technology diversions overseas
- SUBCHAPTER VII - CRITICAL INFRASTRUCTURE PROTECTION LOAN GUARANTEES
- Sec. 2541d. Reports
- CHAPTER 152 - ISSUE OF SUPPLIES, SERVICES, AND FACILITIES
- Sec. 2561. Humanitarian assistance
- Sec. 2565. Nuclear test monitoring equipment: furnishing to foreign governments
- CHAPTER 155 - ACCEPTANCE OF GIFTS AND SERVICES
- Sec. 2610. Competitions for excellence: acceptance of monetary awards
- CHAPTER 159 - REAL PROPERTY; RELATED PERSONAL PROPERTY; AND LEASE OF NON-EXCESS PROPERTY
- Sec. 2662. Real property transactions: reports to congressional committees
- CHAPTER 160 - ENVIRONMENTAL RESTORATION
- Sec. 2703. Environmental restoration accounts
- Sec. 2706. Annual reports to Congress
- Sec. 2710. Inventory of unexploded ordnance, discarded military munitions, and munitions constituents at defense sites (other than operational ranges)
- CHAPTER 163 - MILITARY CLAIMS
- Sec. 2733. Property loss; personal injury or death: incident to noncombat activities of Department of Army, Navy, or Air Force
- CHAPTER 165 - ACCOUNTABILITY AND RESPONSIBILITY
- Sec. 2780. Debt collection
- CHAPTER 169 - MILITARY CONSTRUCTION AND MILITARY FAMILY HOUSING
- SUBCHAPTER I - MILITARY CONSTRUCTION
- Sec. 2803. Emergency construction
- Sec. 2804. Contingency construction
- Sec. 2806. Contributions for North Atlantic Treaty Organizations Security Investment
- Sec. 2807. Architectural and engineering services and construction design
- Sec. 2811. Repair of facilities
- SUBCHAPTER II - MILITARY FAMILY HOUSING
- Sec. 2831. Military family housing management account
- Sec. 2837. Limited partnerships with private developers of housing
- SUBCHAPTER III - ADMINISTRATION OF MILITARY CONSTRUCTION AND MILITARY FAMILY HOUSING
- Sec. 2859. Construction requirements related to antiterrorism and force protection or urban-training operations
- SUBCHAPTER IV - ALTERNATIVE AUTHORITY FOR ACQUISITION AND IMPROVEMENT OF MILITARY HOUSING
- Sec. 2884. Reports
- CHAPTER 172 - STRATEGIC ENVIRONMENTAL RESEARCH AND DEVELOPMENT PROGRAM
- Sec. 2904. Strategic Environmental Research and Development Program Scientific Advisory Board
- Subtitle B - Army
- PART I - ORGANIZATION
- CHAPTER 303 - DEPARTMENT OF THE ARMY
- Sec. 3022. Financial management
- PART III - TRAINING
- CHAPTER 401 - TRAINING GENERALLY
- Sec. 4316. Reporting requirements
- PART IV - SERVICE, SUPPLY, AND PROCUREMENT
- CHAPTER 439 - SALE OF SERVICEABLE MATERIAL
- Sec. 4621. Quartermaster supplies: members of armed forces; veterans; executive or military departments and employees; prices
- CHAPTER 453 - ACCOUNTABILITY AND RESPONSIBILITY
- Sec. 4842. Settlement of accounts of line officers
- Subtitle C - Navy and Marine Corps
- PART I - ORGANIZATION
- CHAPTER 503 - DEPARTMENT OF THE NAVY
- Sec. 5025. Financial management
- PART IV - GENERAL ADMINISTRATION
- CHAPTER 641 - NAVAL PETROLEUM RESERVES
- Sec. 7439. Certain oil shale reserves: transfer of jurisdiction and petroleum exploration, development, and production
- CHAPTER 651 - SHIPS' STORES AND COMMISSARY STORES
- Sec. 7606. Subsistence and other supplies: members of armed forces; veterans; executive or military departments and employees; prices
- CHAPTER 655 - PRIZE
- Sec. 7676. Compensation of prize commissioners and special prize commissioners
- CHAPTER 665 - NATIONAL OCEANOGRAPHIC PARTNERSHIP PROGRAM
- Sec. 7902. National Ocean Research Leadership Council
- Subtitle D - Air Force
- PART I - ORGANIZATION
- CHAPTER 803 - DEPARTMENT OF THE AIR FORCE
- Sec. 8022. Financial management
- PART IV - SERVICE, SUPPLY, AND PROCUREMENT
- CHAPTER 939 - SALE OF SERVICEABLE MATERIAL
- Sec. 9621. Subsistence and other supplies: members of armed forces; veterans; executive or military departments and employees; prices
- CHAPTER 945 - DISPOSITION OF EFFECTS OF DECEASED PERSONS
- Sec. 9712. Disposition of effects of deceased persons by summary court-martial
- CHAPTER 953 - ACCOUNTABILITY AND RESPONSIBILITY
- Sec. 9842. Settlement of accounts of line officers
- Subtitle E - Reserve Components
- PART I - ORGANIZATION AND ADMINISTRATION
- CHAPTER 1013 - BUDGET INFORMATION AND ANNUAL REPORTS TO CONGRESS
- Sec. 10543. National Guard and reserve component equipment procurement and military construction funding: inclusion in future-years defense program
- USC Title 20
- USC Title 20 Education
- CHAPTER 3 - SMITHSONIAN INSTITUTION, NATIONAL MUSEUMS AND ART GALLERIES
- SUBCHAPTER II - NATIONAL GALLERY OF ART
- Sec. 75. Authority and functions of the board
- SUBCHAPTER V - JOHN F. KENNEDY CENTER FOR THE PERFORMING ARTS
- Sec. 76l. Official seal, Board vacancies and quorum, trustee powers and obligations, reports, support services, and review and audit
- USC Title 22
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 11 - THE BUDGET AND FISCAL, BUDGET, AND PROGRAM INFORMATION
- Sec. 1105. Budget contents and submission to Congress
- Sec. 1112. Fiscal, budget, and program information
- Sec. 1122. Transparency of programs, priority goals, and results
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER III - LIMITATIONS, EXCEPTIONS, AND PENALTIES
- Sec. 1353. Acceptance of travel and related expenses from non- Federal sources
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER IV - CLOSING ACCOUNTS
- Sec. 1552. Procedure for appropriation accounts available for definite periods
- Sec. 1554. Audit, control, and reporting
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION
- Sec. 3515. Financial statements of agencies
- Sec. 3516. Reports consolidation
- SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS
- Sec. 3521. Audits by agencies
- Sec. 3522. Making and submitting accounts
- Sec. 3525. Auditing nonappropriated fund activities
- CHAPTER 37 - CLAIMS
- SUBCHAPTER II - CLAIMS OF THE UNITED STATES GOVERNMENT
- Sec. 3718. Contracts for collection services
- Sec. 3720A. Reduction of tax refund by amount of debt
- SUBTITLE V - GENERAL ASSISTANCE ADMINISTRATION
- CHAPTER 62 - CONSOLIDATED FEDERAL FUNDS REPORT
- Sec. 6206. Data consistency and uniformity of data elements
- USC Title 32
- USC Title 32 National Guard
- CHAPTER 1 - ORGANIZATION
- Sec. 104. Units: location; organization; command
- Sec. 106. Annual appropriations
- Sec. 107. Availability of appropriations
- Sec. 109. Maintenance of other troops
- Sec. 112. Drug interdiction and counter-drug activities
- Sec. 113. Federal financial assistance for support of additional duties assigned to the Army National Guard
- CHAPTER 5 - TRAINING
- Sec. 503. Participation in field exercises
- Sec. 509. National Guard Youth Challenge Program of opportunities for civilian youth
- CHAPTER 7 - SERVICE, SUPPLY, AND PROCUREMENT
- Sec. 703. Purchases of supplies by States from Army or Air Force
- Sec. 705. Purchase of uniforms and equipment by officers of National Guard from Army or Air Force
- Sec. 708. Property and fiscal officers
- Sec. 716. Claims for overpayment of pay and allowances, and travel and transportation allowances
- CHAPTER 9 - HOMELAND DEFENSE ACTIVITIES
- Sec. 904. Homeland defense duty
- Sec. 905. Funding assistance
- Sec. 908. Annual report
- USC Title 33
- USC Title 33 Navigation and Navigable Waters
- CHAPTER 9 - PROTECTION OF NAVIGABLE WATERS AND OF HARBOR AND RIVER IMPROVEMENTS GENERALLY
- SUBCHAPTER I - IN GENERAL
- Sec. 416. Appropriations for removal of sunken water craft
- Sec. 417. Expenses of investigations by Department of the Army
- Sec. 426d. Payment of expenses
- Sec. 426e. Federal aid in protection of shores
- Sec. 426f. Reimbursements
- Sec. 426g. Storm and hurricane restoration and impact minimization program
- Sec. 426i-1. Construction of shoreline protection projects by non- Federal interests
- CHAPTER 17 - NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION
- SUBCHAPTER I - GENERAL PROVISIONS
- Sec. 878a. Contract for development of a major program; costs; Major Program Annual Report for satellite development program
- CHAPTER 26 - WATER POLLUTION PREVENTION AND CONTROL
- SUBCHAPTER VI - STATE WATER POLLUTION CONTROL REVOLVING FUNDS
- Sec. 1386. Audits, reports, and fiscal controls; intended use plan
- USC Title 37
- USC Title 37 Pay and Allowances of the Uniformed Services
- CHAPTER 5 - SPECIAL AND INCENTIVE PAYS
- SUBCHAPTER I - EXISTING SPECIAL PAY, INCENTIVE PAY, AND BONUS AUTHORITIES
- Sec. 316a. Special pay: incentive pay for members of precommissioning programs pursuing foreign language proficiency
- CHAPTER 9 - LEAVE
- Sec. 501. Payments for unused accrued leave
- USC Title 38
- USC Title 38 Veterans' Benefits
- PART I - GENERAL PROVISIONS
- CHAPTER 1 - GENERAL
- Sec. 117. Advance appropriations for certain medical care accounts
- CHAPTER 3 - DEPARTMENT OF VETERANS AFFAIRS
- Sec. 320. Department of Veterans Affairs-Department of Defense Joint Executive Committee
- CHAPTER 5 - AUTHORITY AND DUTIES OF THE SECRETARY
- SUBCHAPTER II - SPECIFIED FUNCTIONS
- Sec. 521A. Assistance for United States Paralympics, Inc.
- Sec. 527. Evaluation and data collection
- CHAPTER 7 - EMPLOYEES
- Sec. 711. Grade reductions
- PART II - GENERAL BENEFITS
- CHAPTER 17 - HOSPITAL, NURSING HOME, DOMICILIARY, AND MEDICAL CARE
- SUBCHAPTER I - GENERAL
- Sec. 1703. Contracts for hospital care and medical services in non- Department facilities
- Sec. 1704. Preventive health services: annual report
- Sec. 1706. Management of health care: other requirements
- SUBCHAPTER II - HOSPITAL, NURSING HOME, OR DOMICILIARY CARE AND MEDICAL TREATMENT
- Sec. 1710D. Traumatic brain injury: comprehensive program for long- term rehabilitation
- Sec. 1712. Dental care; drugs and medicines for certain disabled veterans; vaccines
- Sec. 1718. Therapeutic and rehabilitative activities
- SUBCHAPTER VIII - HEALTH CARE OF PERSONS OTHER THAN VETERANS
- Sec. 1785. Care and services during certain disasters and emergencies
- CHAPTER 20 - BENEFITS FOR HOMELESS VETERANS
- SUBCHAPTER VII - OTHER PROVISIONS
- Sec. 2066. Advisory Committee on Homeless Veterans
- PART III - READJUSTMENT AND RELATED BENEFITS
- CHAPTER 37 - HOUSING AND SMALL BUSINESS LOANS
- SUBCHAPTER III - ADMINISTRATIVE PROVISIONS
- Sec. 3736. Reporting requirements
- PART V - BOARDS, ADMINISTRATIONS, AND SERVICES
- CHAPTER 73 - VETERANS HEALTH ADMINISTRATION - ORGANIZATION AND FUNCTIONS
- SUBCHAPTER IV - RESEARCH CORPORATIONS
- Sec. 7366. Accountability and oversight
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- SUBTITLE III - INFORMATION TECHNOLOGY MANAGEMENT
- CHAPTER 113 - RESPONSIBILITY FOR ACQUISITIONS OF INFORMATION TECHNOLOGY
- SUBCHAPTER I - DIRECTOR OF OFFICE OF MANAGEMENT AND BUDGET
- Sec. 11302. Capital planning and investment control
- SUBCHAPTER II - EXECUTIVE AGENCIES
- Sec. 11312. Capital planning and investment control
- Sec. 11316. Accountability
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 68 - DISASTER RELIEF
- SUBCHAPTER IV - MAJOR DISASTER ASSISTANCE PROGRAMS
- Sec. 5171. Federal facilities
- USC Title 50
- USC Title 50 War and National Defense
- CHAPTER 15 - NATIONAL SECURITY
- SUBCHAPTER III - ACCOUNTABILITY FOR INTELLIGENCE ACTIVITIES
- Sec. 415c. Availability to public of certain intelligence funding information
- CHAPTER 32 - CHEMICAL AND BIOLOGICAL WARFARE PROGRAM
- Sec. 1521. Destruction of existing stockpile of lethal chemical agents and munitions
- SFFAS 1
- SFFAS 1 Accounting for Selected Assets and Liabilities
- RECOMMENDED STANDARDS
- GENERAL STANDARDS
- Entity Assets vs. <R>Non-entity Assets
- SPECIFIC STANDARDS
- Cash
- Fund Balance with Treasury
- Accounts Receivable
- Interest Receivable
- Advances and Prepayments
- Investments in Treasury Securities
- Accounts Payable
- Interest Payable
- Other Current Liabilities
- APPENDIX B: ILLUSTRATION OF THE INTEREST METHOD FOR INVESTMENT DISCOUNT AND PREMIUM
- SFFAS 2
- SFFAS 2 Accounting for Direct Loans and Loan Guarantees
- INTRODUCTION
- BACKGROUND
- THE FEDERAL CREDIT REFORM ACT OF 1990
- THE NEED FOR ACCOUNTING INFORMATION
- PRESENT VALUE ACCOUNTING
- FINANCIAL REPORTING
- THE ACCOUNTING STANDARDS
- Post-1991 Direct Loans
- Post-1991 Loan Guarantees
- Subsidy Costs of Post-1991 Direct Loans and Loan Guarantees
- Subsidy Amortization and Reestimation
- Revenues and Expenses
- Pre-1992 Direct Loans and Loan Guarantees
- Modification of Direct Loans and Loan Guarantees
- A. MODIFICATION OF DIRECT LOANS
- B. MODIFICATION OF LOAN GUARANTEES
- D. DISCLOSURE
- Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
- Write-off of Direct Loans
- APPENDIX B: TECHNICAL EXPLANATIONS AND ILLUSTRATIONS
- APPENDIX C: GLOSSARY
- SFFAS 3
- SFFAS 3 Accounting for Inventory and Related Property
- THE ACCOUNTING STANDARDS
- INVENTORY
- Other Categories of Inventory
- OPERATING MATERIALS AND SUPPLIES
- Other Categories of Operating Materials and Supplies
- STOCKPILE MATERIALS
- SEIZED AND FORFEITED PROPERTY
- SEIZED PROPERTY
- SFFAS 4
- SFFAS 4 Managerial Cost Accounting Concepts and Standards for the Federal Government
- MANAGERIAL COST ACCOUNTING STANDARDS
- REQUIREMENT FOR COST ACCOUNTING
- Need for Consistent Cost Accounting on a Regular Basis
- Basic Cost Accounting Processes
- Complexity of Cost Accounting Processes
- Cost Findings, Studies, and Analyses
- RESPONSIBILITY SEGMENTS
- Defining Responsibility Segments
- Purposes of Segmentation
- Structuring Responsibility Segments
- FULL COST
- Direct Costs
- Indirect Costs
- Certain Cost Elements
- Costs of Public Assistance and Social Insurance Programs
- Costs related to Property, Plant and Equipment
- Non-production costs
- INTER-ENTITY COSTS
- Inter-Entity Activities
- Accounting and Implementation Guidance
- Recognition Criteria
- Accounting Example
- COSTING METHODOLOGY
- Cost Accumulation
- Cost Assignment
- Directly tracing costs to outputs
- Assigning costs on a cause-and-effect basis
- Allocating costs
- Cost-benefit considerations
- Selecting a Costing Methodology
- Activity-based costing (ABC)
- Job order costing
- Process costing
- Standard costing
- SFFAS 5
- SFFAS 5 Accounting for Liabilities of the Federal Government
- LIABILITY STANDARDS
- DEFINITION AND GENERAL PRINCIPLE FOR RECOGNITION OF A LIABILITY
- Events and Transactions
- CONTINGENCIES
- Criteria for Recognition of a Contingent Liability
- Criteria for Disclosure of a Contingent Liability
- CAPITAL LEASES
- PENSIONS, OTHER RETIREMENT BENEFITS, AND OTHER POSTEMPLOYMENT BENEFITS
- Pensions
- Employer Entity Accounting
- Accounting for the ORB Plan
- Employer Entity Accounting
- Other Postemployment Benefits (OPEB)
- SFFAS 6
- SFFAS 6 Accounting for Property, Plant, and Equipment
- INTRODUCTION
- CAPITALIZATION THRESHOLDS
- ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT
- STANDARDS AND CATEGORIES
- GENERAL PROPERTY, PLANT, AND EQUIPMENT
- HERITAGE ASSETS
- STEWARDSHIP LAND
- SFFAS 7
- SFFAS 7 Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting
- PART I: ACCOUNTING FOR REVENUE AND OTHER FINANCING SOURCES
- ACCOUNTING STANDARDS
- NONEXCHANGE REVENUE
- RECOGNITION AND MEASUREMENT OF NONEXCHANGE REVENUE
- The General Standard
- Taxes and Duties
- Fines and Penalties
- Donations
- DISCLOSURES, SUPPLEMENTARY INFORMATION, AND OTHER ACCOMPANYING INFORMATION
- Supplementary Information
- Other Accompanying Information
- OTHER FINANCING SOURCES
- RECOGNITION AND MEASUREMENT OF OTHER FINANCING SOURCES
- Appropriations
- Financing Imputed for Cost Subsidies
- Transfers of Assets
- PRIOR PERIOD ADJUSTMENTS
- BUDGETARY INFORMATION
- ACCOUNTABILITY FOR DEDICATED COLLECTIONS
- PART II: CONCEPTS FOR RECONCILING BUDGETARY AND FINANCIAL ACCOUNTING
- INTRODUCTION
- AMENDMENTS TO SFFAC No. 2, ENTITY AND DISPLAY
- RECONCILIATION STATEMENT-BUDGETARY AND FINANCIAL ACCOUNTING
- STATEMENT OF FINANCING
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- Chapter 1: Introduction and Background
- Stewardship Investments
- Stewardship Responsibilities
- Stewardship Categories or Elements
- The Nature of Stewardship Reporting
- Stewardship Information
- CHAPTER 2: STANDARD - HERITAGE ASSETS
- CHAPTER 4: STANDARD - STEWARDSHIP LAND
- CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY
- CHAPTER 7: STANDARD - RESEARCH AND DEVELOPMENT
- SFFAS 9
- SFFAS 10
- SFFAS 10 Accounting for Internal Use Software
- Accounting Standard
- Recognition, Measurement, and Disclosure
- Software Used as General PP&E
- Capitalizable Cost
- Data Conversion Cost
- Cutoff for Capitalization
- Multiuse Software
- Integrated Software
- Bundled Products and Services
- Capitalization Thresholds
- Enhancements
- Post-implementation/Operational Software
- Developmental Software
- Amortization
- Disclosures
- Implementation
- SFFAS 11
- SFFAS 13
- SFFAS 14
- SFFAS 15
- SFFAS 16
- SFFAS 18
- SFFAS 18 Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- ACCOUNTING STANDARDS
- FOR DIRECT LOANS AND LOAN GUARANTEES
- SUBSIDY REESTIMATES - AN AMENDMENT TO SFFAS No. 2
- RECONCILIATION
- DISCLOSURE AND DISCUSSION
- SFFAS 19
- SFFAS 19 Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- TECHNICAL AMENDMENTS TO SFFAS NO. 2
- Cash Flow Discount Method
- Effective Interest Rate
- Measuring Default Costs
- SFFAS 20
- SFFAS 21
- SFFAS 21 Reporting Corrections of Errors and Changes in Accounting Principles
- ACCOUNTING STANDARD
- Corrections of Errors
- Changes in Accounting Principles
- SFFAS 22
- SFFAS 23
- SFFAS 23 Eliminating the Category National Defense Property, Plant, and Equipment
- ACCOUNTING STANDARDS
- Amendments to Existing Standards
- Implementation Guidance
- Initial Capitalization
- Adjustment to Cumulative Results of Operations
- SFFAS 24
- SFFAS 24 Selected Standards for the Consolidated Financial Report of the United States Government
- Accounting Standard
- Reconciliation Information
- Information about the Unified Budget Surplus or Deficit and Cash
- Principal Financial Statements Presented on a Comparative Basis
- SFFAS 25
- SFFAS 26
- SFFAS 27
- SFFAS 28
- SFFAS 29
- SFFAS 29 Heritage Assets and Stewardship Land
- SUMMARY
- STANDARDS
- Heritage Assets (including Multi-use Heritage Assets)
- Recognition and Measurement
- Multi-use Heritage Assets
- Appendix A: Basis for Conclusions
- SFFAS 30
- SFFAS 33
- SFFAS 33 Pensions, Other Retirement Benefits, and Other Postemployment Benefits: Reporting the Gains and Losses from Changes in Assumptions and Selecting Discount Rates and Valuation Dates
- Introduction
- Purpose
- Proposed Accounting Standard
- Display
- Selecting Discount Rates
- Selecting Valuation Date
- Effect on Prior Standards
- SFFAS 35
- SFFAS 37
- SFFAS 37 Social Insurance: Additional Requirements for Management's Discussion and Analysis and Basic Financial Statements
- Introduction
- Accounting Standard
- Appendix A: Basis for Conclusions
- SFFAS 38
- SFFAS 38 Accounting for Federal Oil and Gas Resources
- Standards
- Appendix A: Basis for Conclusions
- SFFAS 39
- SFFAS 42
- SFFAS 42 Deferred Maintenance and Repairs Amending Statements of Federal Financial Accounting Standards 6, 14, 29 and 32
- Standards
- Appendix A: Basis for Conclusions
- SFFAC 1
- SFFAC 1 Objectives of Federal Financial Reporting
- CHAPTER 1: FEDERAL FINANCIAL REPORTING AND THE ROLE OF THEFEDERAL ACCOUNTING STANDARDS ADVISORY BOARD
- APPENDIX A: BASIS FOR CONCLUSIONS
- APPENDIX B: USERS' INFORMATION NEEDS ADDRESSED BY FEDERAL FINANCIAL REPORTING
- APPENDIX C: SELECTED FEDERAL REPORTS PREPARED ON A RECURRING BASIS
- SFFAC 2
- SFFAC 3
- SFFAC 4
- FFAA Tech Release 2
- Federal Financial Accounting and Auditing (FFAA) Technical Release No. 2 - Determining Probable and Reasonably Estimable for Environmental Liabilities in the Federal Government
- Guidance for Active Sites
- General PP&E
- Stewardship PP&E
- GAO Title 2
- OMB Circular A-11
- OMB Circular A-11 Preparation, Submission, and Execution of the Budget
- August 2009
- PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
- SECTION 84-CHARACTER CLASSIFICATION (SCHEDULE C)
- SECTION 86-SPECIAL SCHEDULES
- SECTION 95-BUDGET APPENDIX AND PRINT MATERIALS
- PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET
- SECTION 113-INVESTMENT TRANSACTIONS
- PART 4 INSTRUCTIONS ON BUDGET EXECUTION
- SECTION 120-APPORTIONMENT/REAPPORTIONMENT PROCESS
- SECTION 121-SF 132, APPORTIONMENT AND REAPPORTIONMENT SCHEDULE
- SECTION 130-SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES
- SECTION 135-PROCEDURES FOR MONITORING FEDERAL OUTLAYS
- SECTION 140-REPORTS ON UNVOUCHERED EXPENDITURES
- SECTION 145-REQUIREMENTS FOR REPORTING ANTIDEFICIENCY ACT VIOLATIONS
- PART 6 PREPARATION AND SUBMISSION OF STRATEGIC PLANS, ANNUAL PERFORMANCE PLANS, AND ANNUAL PROGRAM PERFORMANCE REPORTS
- SECTION 230-PREPARING AND SUBMITTING THE ANNUAL PERFORMANCE REPORT
- OMB Circular A-50
- OMB Circular A-50 Audit Followup
- 8. Action Requirements.
- OMB Circular A-110
- OMB Circular A-123
- OMB Circular A-123 Management's Accountability and Control
- December 2004
- ATTACHMENT
- I. INTRODUCTION
- II. STANDARDS
- III. INTEGRATED INTERNAL CONTROL FRAMEWORK
- IV. ASSESSING INTERNAL CONTROL
- V. CORRECTING INTERNAL CONTROL DEFICIENCIES
- VI. REPORTING ON INTERNAL CONTROL
- APPENDIX A: INTERNAL CONTROL OVER FINANCIAL REPORTING
- I. INTRODUCTION
- II. SCOPE
- III. ASSESSING INTERNAL CONTROL OVER FINANCIAL REPORTING
- IV. DOCUMENTATION
- V. MANAGEMENT'S ASSURANCE STATEMENT ON INTERNAL CONTROL OVER FINANCIAL REPORTING
- VI. CORRECTING MATERIAL WEAKNESSESS IN INTERNAL CONTROL OVER FINANCIAL REPORTING
- APPENDIX B Improving the Management of Government Charge Card Programs
- Ch 5 - Performance Metrics and Data Requirements
- Ch 12 - Convenience Checks
- APPENDIX C Requirements for Effective Measurement and Remediation of Improper Payments
- Part I. Improper Payments Information Act Reporting
- Part II. Recovery Auditing
- Part III: Requirements for Implementing Executive Order 13520
- OMB Circular A-127
- OMB Circular A-127 Financial Management Systems
- 5. Definitions
- 6. Policy
- 7. Service Provider Requirements
- 8. FFMIA Compliance
- 9. Assignment of Responsibilities
- OMB Circular A-136
- OMB Circular A-136 - Financial Reporting Requirements, Revised
- I General Information
- II PERFORMANCE AND ACCOUNTABILITY REPORT
- II.1 General
- II.2 Management's Discussion and Analysis - PAR Section I
- II.3 Performance Section - PAR Section 2
- II.4 Financial Section - PAR Section 3
- II.4.1 Instructions for the Annual Financial Statements
- II.4.2 Q&As
- II.4.3 Balance Sheet
- II.4.4 Statement of Net Cost
- II.4.5 Statement of Changes in Net Position
- II.4.6 Statement of Budgetary Resources
- II.4.7 Statement of Custodial Activity
- II.4.9 Notes to the Financial Statements
- II.4.11 Required Supplementary Information
- II.5 Other Accompanying Information - PAR Section 4
- III Summary of Performance and Financial Information
- IV QUARTERLY AND INTERIM FINANCIAL STATEMENTS
- V GOVERNMENT-WIDE FINANCIAL REPORT
- OMB Bulletin 01-02
- OMB Bulletin 01-02 - Audit Requirements for Federal Financial Statements Oct. 10, 2000 Revised by M-04-22 Jul 27, 2004 (attached at end of this file)
- Attachment
- APPENDIX A (Revised, July 2004) EXECUTIVE DEPARTMENTS AND AGENCIES REQUIRED TO PREPARE FINANCIAL STATEMENTS
- APPENDIX B (Revised, July 2004) COMPONENTS OF EXECUTIVE DEPARTMENTS AND AGENCIES REQUIRED TO PREPARE FINANCIAL STATEMENTS
- APPENDIX C GENERAL LAWS
- APPENDIX D THE FEDERAL FINANCIAL MANAGEMENT IMPROVEMENT ACT OF 1996 OMB IMPLEMENTATION GUIDANCE FOR CFOs and IGs
- APPENDIX E ILLUSTRATIVE MANAGEMENT REPRESENTATION LETTER
- APPENDIX F ILLUSTRATIVE AUDITOR'S REPORT ON INTERNAL CONTROL
- APPENDIX G ILLUSTRATIVE AUDITOR'S REPORT ON COMPLIANCE WITH LAWS AND REGULATIONS
- APPENDIX H-1 ILLUSTRATIVE LETTER OF INQUIRY FROM AGENCY MANGEMENT TO LEGAL COUNSEL CONCERNING CONTINGENT LIABILITIES FOR LITIGATION, CLAIMS, AND ASSESSMENTS
- APPENDIX H-2 ILLUSTRATIVE RESPONSE FROM LEGAL COUNSEL CONCERNING LITIGATION, CLAIMS, AND ASSESSMENTS
- APPENDIX I-1 AGREED-UPON PROCEDURES
- APPENDIX I-2 (Revised, July 2004) ILLUSTRATIVE INDEPENDENT ACCOUNTANT'S REPORT ON THE APPLICATION OF AGREED-UPON PROCEDURES
- APPENDIX J (Issues, July 2004) ILLUSTRATIVE INDEPENDENT AUDITOR'S REPORT ON SPECIAL-PURPOSE FINANCIAL STATEMENTS
- APPENDIX K (Issued, July 2004) ILLUSTRATIVE MANAGEMENT REPRESENTATION LETTER FOR THE SPECIAL-PURPOSE FINANCIAL STATEMENTS
- OMB Bulletin 06-03
- OMB Bulletin 06-03 Audit Requirements for Federal Financial Statements
- SECTION 2: DEFINITIONS
- SECTION 4: RESPONSIBILITY FOR AUDIT
- SECTION 5: COMMUNICATION
- SECTION 6: SCOPE OF THE AUDIT
- SECTION 7: AUDIT REPORT
- SECTION 8: MANAGEMENT REPRESENTATION LETTER
- SECTION 9: LEGAL LETTERS AND MANAGEMENT'S SCHEDULES
- SECTION 10: MANAGEMENT LETTER
- SECTION 11: AGREED-UPON PROCEDURES: RETIREMENT, HEALTH BENEFITS, AND LIFE INSURANCE WITHHOLDINGS/CONTRIBUTIONS AND SUPPLEMENTAL SEMIANNUAL HEADCOUNT REPORT SUBMITTED TO THE OFFICE OF PERSONNEL MANAGEMENT (OPM)
- SECTION 12: INSPECTOR GENERAL OVERSIGHT
- SECTION 13: AUDIT OF THE SPECIAL-PURPOSE FINANCIAL STATEMENTS
- OMB Memo 04-04
- OMB Memo 06-19
- TFM Vol 1 Part 1
- TFM Vol 1 Part 1 Introduction
- Chapter 2000 FINANCIAL OPERATIONS STARTUP PROCEDURES FOR NEW FEDERAL ENTITIES
- Section 2015-Authority
- Section 2020-Account Symbols and Titles
- Section 2030-Subclass Authorization
- Section 2040-Arranging for Governmentwide Accounting (GWA) System Service
- Section 2045-Arranging for Government On-Line Accounting Link System II (GOALS II) Service
- Section 2050-Arranging for the Federal Agencies' Centralized Trial-Balance System (FACTS II)
- Section 2055-Disbursing Officers' Reports
- Section 2060-Making Deposits
- Section 2065-Other Requirements
- TFM Vol 1 Part 2
- TFM Vol 1 Part 2 Central Accounting and Reporting
- Chapter 1000 INTRODUCTION
- Section 1010-Authority
- Section 1015-Principles and Features of the System of Central Accounts
- Chapter 1500 DESCRIPTION OF ACCOUNTS RELATING TO FINANCIAL OPERATIONS
- Section 1515-Federal Account Symbols and Titles and Subclassified Accounts
- Section 1525-Receipt Account Classification
- Section 1535-Deposit Fund Accounts
- Chapter 2000 WARRANT AND NONEXPENDITURE TRANSFER (NET) TRANSACTIONS
- Section 2015-Authority
- Section 2025-Warrant Transactions
- Chapter 2500
- Section 2515 - Types of Expenditure Transactions Addressed in This Chapter
- Section 2520 - Payments to General Services Administration (GSA)
- Section 2525 - Expenditure Transactions Not Requiring Payment by Check
- Section 2530 - Expenditure Transactions Requiring Payment by Check
- APPENDIX NO. 1
- Chapter 3100 INSTRUCTIONS FOR DISBURSING OFFICERS' REPORTS
- Section 3120 - Accounting Forms Used by Disbursing Officers and Agencies
- Section 3130 - Use of Accounting Forms (SFs 1218 and 1221 and FMS Forms 1219 and 1220)
- Section 3135 - Use and Assignment of the 3- and 4-Digit Agency Location Code (ALC)
- Section 3140 - Preparing and Submitting SF 1218 and SF 1221
- Section 3145 - Preparing and Submitting FMS Form 1219 and FMS Form 1220
- Section 3150 - Classification of Special Transactions Reported on FMS Form 1220
- Section 3155 - Supplemental Reporting on FMS Forms 1219 and 1220
- Section 3160 - Reporting for Accounting Periods When No Transactions Occur
- Section 3165 - Submitting Final Accountability Reports
- Section 3170 - Fiscal Yearend Reporting and Cutoff Schedule of Reporting Deadlines
- Section 3175 - Integrating Accounting Results
- Section 3180 - Deposits in Transit System
- Section 3185 - Undistributed Audit
- Section 3190 - Statement of Differences
- APPENDIX NO. 12
- Chapter 3200 FOREIGN CURRENCY ACCOUNTING AND REPORTING
- Section 3220 - REPORTING REQUIREMENTS
- Section 3225 - ADMINISTRATION OF FOREIGN EXCHANGE
- Section 3230 - TRANSLATING FOREIGN CURRENCIES TO U.S. DOLLAR EQUIVALENTS
- Section 3235 - FOREIGN CURRENCY ABBREVIATIONS AND CONVERSIONS
- Section 3240 - FOREIGN CURRENCY FUND ACCOUNT SYMBOLS AND TITLES
- Section 3245 - NATURE, AND PURPOSE OF FOREIGN CURRENCY FUND ACCOUNTS
- APPENDIX NO. 1
- Chapter 3400 ACCOUNTING FOR AND REPORTING ON CASH AND INVESTMENTS HELD OUTSIDE OF THE U.S. TREASURY
- Section 3415-Authority
- Section 3430-Treasury's Policies on Agencies' Requirements
- Section 3435-Agencies' Reporting Responsibilities and Requirements
- Section 3440-Reconciling Cash and Investments Held Outside of the U.S. Treasury
- Section 3445-Preparing and Submitting Prescribed Forms and Reports
- Chapter 3500 DAILY TRANSMITTAL FOR INTERNAL REVENUE SERVICE
- Section 3510-Authority
- Chapter 3900 RECONCILIATION TO FINANCIAL MANAGEMENT SERVICE (FMS) ACCOUNTING RESULTS (T/L 646)
- Section 3915 - Monthly Integration of Agency-Financial Management Service Data
- Section 3920 - Verification of Check Payment Data
- App. No. 1
- Chapter 4200 AGENCY REPORTING ON UNEXPENDED BALANCES OF APPROPRIATIONS AND FUNDS
- Section 4220-Definition of Terms
- Section 4230-Reporting Requirements for Extended Authority To Liquidate Obligations
- Section 4245-Closed Accounts
- Section 4250-Reporting Requirements
- Chapter 4300 REPORTING INSTRUCTIONS FOR ACCOUNTS INVESTED IN DEPARTMENT OF THE TREASURY SECURITIES (T/L 642)
- Section 4315-Authority
- Section 4325-Availability of Funds
- Section 4335-Reporting Requirements for Investments in Government Account Series Securities
- Chapter 4500 GRANTS, LOANS, CREDITS, AND CONTINGENT LIABILITIES INVOLVING FOREIGNERS
- Section 4510-Authority
- Section 4515-Scope and Applicability
- Section 4525-Quarterly Reports
- Section 4530-Entering Data
- Chapter 4600 TREASURY REPORTING INSTRUCTIONS FOR CREDIT REFORM LEGISLATION
- Section 4610-Authority
- Section 4620-Credit Account Symbols
- Section 4630-Interest Rates
- Section 4635-Borrowings From Treasury
- Section 4640-Interest on Uninvested Funds
- Section 4650-Credit Account Transactions and Reporting Procedures
- Chapter 4700 AGENCY REPORTING REQUIREMENTS FOR THE FINANCIAL REPORT OF THE UNITED STATES GOVERNMENT
- Section 4701-Scope and Applicability
- Section 4702-Authority
- Section 4703-Definition of Terms
- Section 4705-Closing Package Requirements
- Section 4706-Intragovernmental Requirements
- Section 4707-FACTS I Requirements
- APPENDIX 1 Reclassified Financial Statements and Line Item Descriptions
- APPENDIX 3 Governmentwide Financial Report System FR Notes and Instructions
- APPENDIX 9 Quarterly Agency Intragovernmental Reporting and Analysis System (IRAS) Data File Submission - Description and Formats
- Chapter 5100
- Section 5125-Background
- Section 5130-Reconciliation of Agency SGL Fund Balances with Treasury Accounts
- Section 5135-Treasury's Central Reconciliation Processes
- Section 5145-Reconciling Budget Clearing Account (BCA) Differences
- APPENDIX 2
- TFM Vol 1 Part 3
- TFM Vol 1 Part 3 Payrolls, Deductions, and Withholdings
- Chapter 2000 Payroll Vouchers
- Section 2030-Voucher Preparation and Scheduling
- Section 2045-Supplemental Payments
- CHAPTER 3000 PAYMENTS TO THE OFFICE OF PERSONNEL MANAGEMENT FOR HEALTH BENEFITS, GROUP LIFE INSURANCE, AND CIVIL SERVICE RETIREMENT
- Section 3050 - PROCEDURES TO BE USED BY MILITARY AGENCIES
- Section 3060 - PREPARING AND REPORTING THE JOURNAL VOUCHER (SF 2812) ON THE PAYING AGENCY'S STATEMENT OF TRANSACTIONS
- Section 3070 - SUBMISSION OF FORMS TO THE OFFICE OF PERSONNEL MANAGEMENT
- Chapter 4000 FEDERAL INCOME, SOCIAL SECURITY, AND MEDICARE TAXES
- Section 4010-Scope and Applicability
- Section 4015-Authority
- Section 4020-Federal Withholding Rules
- Section 4025-IRC Instructions
- Section 4030-Federal Insurance Contributions Act (FICA)
- Section 4035-Correcting Income and FICA Tax Withholding Errors
- Section 4040-Privacy Act Requirements
- Section 4045-Accounting for Taxes
- Section 4050-Payment of Taxes
- Section 4055-Filing Quarterly Tax Returns
- Section 4060-Filing Annual Information Returns
- Section 4065-Use of Magnetic Media for Filing Annual Information Returns
- Section 4070-Resident and Nonresident Aliens
- Section 4075-Deceased Employees
- Section 4080-Levy for Unpaid Tax Liability
- Section 4090-Special Certifying Requirements of Federal Income Taxes Withheld From Salaries of U.S. Government Employees Employed in Guam, the Commonwealth of Northern Mariana Islands (CNMI), or American Samoa
- Chapter 5000 WITHHOLDING OF DISTRICT OF COLUMBIA, STATE, CITY, AND COUNTY INCOME FOR EMPLOYMENT TAXES
- Section 5030 - ADMINISTRATION OF AGREEMENTS
- Section 5050 - ACCOUNTING FOR WITHHELD TAXES
- Section 5055 - CORRECTION OF ERRORS
- Section 5060 - PAYMENT OF WITHHELD TAXES
- Section 5065 - VOLUNTARY WITHHOLDING
- Section 5070 -
- Section 5095 - INQUIRIES
- APPENDIX NO. 1 REGULATIONS - WITHHOLDING OF DISTRICT OF COLUMBIA, STATE, CITY, AND COUNTY INCOME OR EMPLOYMENT TAXES BY FEDERAL AGENCIES 31 CFR 215
- Subpart C - Standard Agreement
- TFM Vol 1 Part 5
- TFM Vol 1 Part 5 Deposit Regulations
- Chapter 4000 MAKING DEPOSITS
- Section 4020-Reporting Large Deposits
- CHAPTER 4600 TREASURY AUTOMATED LOCKBOX NETWORK
- Section 4660 - Agency Monitoring Requirements
- Chapter 4700 (T/L 544) PLASTIC CARD COLLECTION NETWORK
- Section 4720 - Plastic Card Services Offered Through the Network
- Section 4745 - Agency Monitoring Requirements
- Chapter 5000 T/L 552 UNCOLLECTED AND LOST CHECKS
- Section 5020 - Depositary and Agency Procedures for
- TFM Vol 1 Part 6
- TFM Vol 1 Part 6 Other Fiscal Matters
- Chapter 2000 CASH ADVANCES UNDER FEDERAL GRANT AND OTHER PROGRAMS
- Section 2040 - Letter-of-Credit Method
- Section 2060 - Accounting and Reporting Requirements for Letter-of-Credit Transactions
- Section 2075 - RESPONSIBILITIES OF FEDERAL PROGRAM AGENCIES
- Chapter 3000 PAYMENTS OF UNCLAIMED MONEYS AND REFUND OF MONEYS ERRONEOUSLY RECEIVED AND COVERED
- Section 3015-Responsibility of Agencies To Dispose of Unclaimed Moneys
- Section 3020-Review of Agency Unclaimed Money Accounts
- Section 3025-Procedures for Transferring Unclaimed Moneys
- Section 3045-Procedures for Using Account 20X1807, "Refund of Moneys Erroneously Received and Covered"
- Section 3055-Internal Audit by Agencies
- Section 3060-Maintenance of Records
- Chapter 3100 CERTIFYING PAYMENTS AND RECORDING CORRESPONDING INTRAGOVERNMENTAL RECEIVABLES IN THE FEDERAL GOVERNMENT'S JUDGMENT FUND
- Section 3125-General Guidance for Certification of Payments
- Section 3140-Accounting Requirements for Judgment Fund Payments and Reimbursements
- Chapter 4000 INTRA-GOVERNMENTAL PAYMENT AND COLLECTION (IPAC) SYSTEM (T/L 619)
- Section 4030-Recording and Reporting Automated Interagency Transactions
- Chapter 6000 PAYMENT PROCEDURES UPON EXPIRATION OF AN APPROPRIATION OR A CONTINUING RESOLUTION
- CHAPTER 7000 REPORTING INTEGRATED FUNDING TRANSACTIONS OF FEDERAL ASSISTANCE PROGRAMS
- Section 7040 - Reporting Requirements
- Chapter 8000 CASH MANAGEMENT
- Section 8060 - Cash Held Outside Treasury
- Chapter 8500 (T/L 563) CASH FORECASTING REQUIREMENTS
- Section 8535 - Specific Reporting Requirements
- Chapter 9000 SECURING GOVERNMENT DEPOSITS IN FEDERAL AGENCY ACCOUNTS
- Section 9055-Monitoring Collateral Levels
- APG
- Federal Intragovernmental Transactions Accounting Policies Guide
- Section 11 - Quarterly Intragovernmental Reconciliation Process
- Section 12 - Yearend Intragovernmental Reconciliation Process Related to Closing Package Reporting
- Section 13 -Policies
- Section 16 - Yearend Procedures
- TFM Bulletin 2011-04
- TFM Vol I Bulletin 2011-04 Intragovernmental Business Rules
- Attachment 1 INTRAGOVERNMENTAL BUSINESS RULES (RULES)
- III. Guidance
- IV. Reimbursable Agreements Between Federal Trading Partners
- V. Intragovernmental Accounting Rules for Fiduciary Transactions
- VI. Intragovernmental Accounting Rules for Nonexpenditure Transfers (NETs)
- JFMIP FFMSR-8
- FFMSR-8 - System Requirements for Managerial Cost Accounting Link unavailable at time of publication
- Chapter 1 - System Requirements Overview
- JFMIP - MCAIG
- Managerial Cost Accounting Implementation Guide Link unavailable at time of publication
- JFMIP SR-99-4
- JFMIP SR-99-04 Seized Property and Forfeited Assets Systems Requirements Link unavailable at time of publication
- JFMIP SR-99-5
- JFMIP SR-99-5 Human Resources & Payroll Systems Requirements Link unavailable at time of publication
- JFMIP SR-99-8
- JFMIP SR-99-08 Direct Loan System Requirements Link unavailable at time of publication
- JFMIP SR-99-9
- JFMIP SR-99-09 Travel System Requirements Link unavailable at time of publication
- JFMIP SR-00-01
- JFMIP-SR-00-01 Guaranteed Loan Systems Requirements Link unavailable at time of publication
- JFMIP SR-00-3
- JFMIP-SR-00-3 Grant Financial Systems Requirements Link unavailable at time of publication
- JFMIP SR-00-4
- JFMIP-SR-00-4 Property Management Systems Requirements Link unavailable at time of publication
- JFMIP SR-01-01
- JFMIP-SR-01-01 Benefit System Requirements Federal Financial Management Systems Requirements Link unavailable at time of publication
- JFMIP SR-01-04
- JFMIP SR-01-04 Framework for Federal Financial Management Systems Link unavailable at time of publication
- JFMIP SR-02-02
- JFMIP-SR-02-02 Acquisition/Financial Systems Interface Requirements Federal Financial Management System Requirements Link unavailable at time of publication
- JFMIP SR-03-01
- JFMIP-SR-03-01 Revenue System Requirements Link unavailable at time of publication
- JFMIP SR-03-02
- JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements Link unavailable at time of publication
- OFFM-NO-0106
- Core Financial System Requirements OFFM-NO-0106
- Introduction
- Requirements Interpretation Guidelines
- Internal Control Requirements
- Core Financial System Overview
- Core System Functions
- System Management Function
- Document and Transaction Control Process
- Document Referencing and Modification Process
- System-Generated Transactions Process
- Audit Trails Process
- General Ledger Management Function
- General Ledger Account Definition Process
- General Ledger Analysis and Reconciliation Process
- Accounting Period Maintenance and Closing Process
- Financial Reporting Process
- Budgetary Resource Management Function
- Budget Planning Process
- Budget Preparation Process
- Funds Control Process
- Funds Status Process
- Payment Management Function
- Payee Information Maintenance Process
- Accounts Payable Process
- Invoicing Process
- Disbursing Process
- Payment Follow-Up Process
- Receivable Management Function
- Customer Information Maintenance Process
- Receivables and Billing Process
- Debt Management Process
- Collections and Offsets Process
- Cost Management Function
- Cost Setup and Accumulation Process
- Cost Distribution Process
- Cost Reporting Process
- Fund Balance with Treasury Management Function
- Treasury Information Maintenance Process
- Payment Confirmation Process
- Reconciliation and Reporting Process
- Technical System Requirements
- Ad Hoc Query
- System Performance
- DoDD 8500.01E
- DoDI 4715.7
- DoDI 5000.64
- DoDI 8500.2
- DoDI 8510.01
- DoD 4140.26-M
- DoD 5105.38-M
- DoD 5105.38-M Security Assistance Management Manual (SAMM)
- C8. CHAPTER 8 END-USE MONITORING (EUM)
- C8.7. QUARTERLY REPORTING AND EUM SCIP GUIDANCE
- C9. CHAPTER 9 FINANCIAL POLICIES AND PROCEDURES
- C9.13. PERFORMANCE REPORTING
- C9.14. FINANCIAL REVIEWS
- DoD FMR Vol 01
- FMR Vol 01 - General Financial Management Information Systems and Requirements
- CHAPTER 1 CHIEF FINANCIAL OFFICER (CFO) OF THE DEPARTMENT OF DEFENSE
- 0103 AUTHORITIES AND FUNCTIONS
- 0106 DOD STAFF ORGANIZATIONS RESPONSIBLE FOR IMPLEMENTING CFO FUNCTIONAL REQUIREMENTS
- CHAPTER 2 FEDERAL ACCOUNTING STANDARDS HIERARCHY
- 0201 GENERAL
- CHAPTER 3 FEDERAL FINANCIAL MANAGEMENT IMPROVEMENT ACT OF 1996 COMPLIANCE, EVALUATION, AND REPORTING
- 0301 PURPOSE AND AUTHORITATIVE GUIDANCE
- 0302 BACKGROUND
- 0303 POLICY
- CHAPTER 4 STANDARD FINANCIAL INFORMATION STRUCTURE (SFIS)
- 0401 PURPOSE
- 0402 AUTHORITATIVE GUIDANCE
- 0404 APPLICABILITY AND SCOPE
- 0405 SFIS RELATIONSHIPS
- 0407 INVESTMENT REVIEW BOARD (IRB) SFIS REQUIREMENTS
- 0408 SFIS RESOURCE PAGE
- CHAPTER 7 UNITED STATES STANDARD GENERAL LEDGER
- 0701 PURPOSE
- 0702 GENERAL
- 0704 APPLICABILITY AND SCOPE
- 0705 BASIC CONCEPT
- 0706 OBJECTIVES AND BENEFITS
- 0707 BUDGETARY AND PROPRIETARY ACCOUNTING RELATIONSHIPS
- CHAPTER 8 - Moved to Chapter 2
- DoD FMR Vol 02A
- DOD FMR Vol 02A - Budget Formulation and Presentation
- CHAPTER 1 GENERAL INFORMATION
- 0102 FUNDING POLICIES
- 0105 BUDGET AUTOMATION REQUIREMENTS
- 0106 UNIFORM BUDGET AND FISCAL ACCOUNTING CLASSIFICATIONS
- CHAPTER 2 MILITARY PERSONNEL APPROPRIATIONS
- 0202 ACTIVE MILITARY PERSONNEL AND MEDICARE-ELIGIBLE RETIREE HEALTH FUND CONTRIBUTION APPROPRIATIONS
- 0203 RESERVE MILITARY PERSONNEL AND MEDICARE-ELIGIBLE RETIREE HEALTH FUND CONTRIBUTION APPROPRIATIONS
- 0204 DOD MILITARY PERSONNEL RETIREMENT REQUIREMENTS
- DoD FMR Vol 02B
- DoD FMR Vol 2B - Budget Formulation and Presentation
- CHAPTER 4 PROCUREMENT APPROPRIATIONS
- 0403 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 5 RESEARCH, DEVELOPMENT, TEST, AND EVALUATION APPROPRIATIONS
- 0504 RDT&E APPROPRIATION SUBMISSION FORMATS
- CHAPTER 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS
- 0601 GENERAL
- 0602 UNIFORM BUDGET AND FISCAL ACCOUNTING CLASSIFICATION
- 0603 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0604 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS
- 0901 GENERAL
- 0903 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 19 OTHER SPECIAL ANALYSES
- 1903 MAJOR RANGE AND TEST FACILITY BASE
- 1906 GOVERNMENT PERFORMANCE AND RESULTS ACT (GPRA)
- DoD FMR Vol 03
- DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources
- CHAPTER 2 APPORTIONMENT AND REAPPORTIONMENT PROCESS
- 0203 PROCEDURES
- 0204 NOTIFICATION TO COMPONENT OF DOD COMPTROLLER AND OFFICE OF MANAGEMENT AND BUDGET ACTION
- 0205 SPECIAL INSTRUCTIONS
- 0206 RESCISSONS AND DEFERRALS
- CHAPTER 3 APPROPRIATION TRANSFER AUTHORITIES
- 0301 GENERAL
- 0302 TYPES OF TRANSFER AUTHORITIES
- 0303 STATUS REPORT ON TRANSFER ACTIONS
- 0304 ACTIONS RELATED TO EXERCISE OF TRANSFER AUTHORITY
- CHAPTER 4 FUNCTIONAL TRANSFERS
- 0401 STATUTORY AUTHORITY
- 0402 TYPES OF TRANSFER AUTHORITIES
- CHAPTER 5 SPECIAL MILITARY CONSTRUCTION/FAMILY HOUSING FUND RELEASE PROCEDURES
- 0502 OVERVIEW
- 0503 SUBMISSION REQUIREMENTS
- APPENDIX A INSTRUCTIONS FOR FORMAT 460 "MILITARY CONSTRUCTION/FAMILY HOUSING PROGRAM FUND APPROVAL"
- CHAPTER 6 REPROGRAMMING OF DOD APPROPRIATED FUNDS
- 0604 REPROGRAMMING ACTIONS
- 0606 REPROGRAMMING OF INTELLIGENCE RESOURCES
- 0610 REPROGRAMMING POLICY FOR CLOSING APPROPRIATION ACCOUNTS (31 U.S.C. 1551 et seq)
- 0612 READINESS TRANSFER REPORT
- 0613 OPERATION AND MAINTENANCE QUARTERLY EXECUTION REPORT
- CHAPTER 7 REPROGRAMMING OF MILITARY CONSTRUCTION AND FAMILY HOUSING APPROPRIATED FUNDS
- 0703 PROCEDURES
- CHAPTER 8 STANDARDS FOR RECORDING AND REVIEWING COMMITMENTS AND OBLIGATIONS
- 0802 COMMITMENTS
- 0804 TRIANNUAL REVIEWS OF COMMITMENTS, OBLIGATIONS, ACCOUNTS PAYABLE AND ACCOUNTS RECEIVABLE
- CHAPTER 10 ACCOUNTING REQUIREMENTS FOR EXPIRED AND CLOSED ACCOUNTS
- 1002 POLICY AND PROCEDURES
- CHAPTER 11 UNMATCHED DISBURSEMENTS, NEGATIVE UNLIQUIDATED OBLIGATIONS, AND IN-TRANSIT DISBURSEMENTS
- 1103 DISBURSEMENT POSTING POLICY
- 1104 TREATMENT OF OVERAGED UNMATCHED DISBURSEMENTS AND NEGATIVE UNLIQUIDATED OBLIGATIONS
- 1105 RESPONSIBILITIES FOR FUNDING OVERAGED UNMATCHED DISBURSEMENTS AND NEGATIVE UNLIQUIDATED OBLIGATIONS
- 1106 PRIORITIES FOR RESEARCHING AND CORRECTING DISBURSEMENTS THAT HAVE NOT BEEN MATCHED TO THE PROPER OBLIGATIONS
- 1107 MINIMUM RESEARCH EFFORTS REQUIRED FOR ALL OVERAGED NEGATIVE UNLIQUIDATED OBLIGATIONS AND UNMATCHED DISBURSEMENTS
- 1108 REQUEST TO DISCONTINUE UNSUCCESSFUL RESEARCH EFFORTS FOR OVERAGED UNMATCHED DISBURSEMENTS AND NEGATIVE UNLIQUIDATED OBLIGATIONS
- 1109 CORRECTIONS AND POSTINGS OF PRIOR DISBURSEMENTS INVOLVING APPROPRIATED FUNDS
- 1110 CORRECTIONS AND POSTINGS OF DISBURSEMENTS INVOLVING THE WORKING CAPITAL FUNDS
- 1111 CORRECTIONS AND POSTINGS OF DISBURSEMENTS INVOLVING THE FOREIGN MILITARY SALES (FMS) TRUST FUND
- 1112 CORRECTIONS OF DISBURSEMENTS INVOLVING BOTH APPROPRIATED FUNDS AND REVOLVING OR TRUST FUNDS
- 1113 CORRECTIONS REQUIRING NEW DISBURSEMENTS OR COLLECTIONS
- 1114 POLICY AND PROCEDURES FOR PROCESSING AND OBLIGATING AMOUNTS FOR IN-TRANSIT DISBURSEMENTS
- 1115 REPORTING REQUIREMENTS
- 1116 MAINTENANCE OF ADEQUATE RECORDS
- CHAPTER 12 POLICIES AND PROCEDURES GOVERNING THE USE OF THE "FEED AND FORAGE" AUTHORITY OF SECTION 3732, REVISED STATUTES (41 U.S.C. 11)
- 1201 OVERVIEW
- 1202 POLICY AND PROCEDURES
- CHAPTER 13 RECEIPT AND DISTRIBUTION OF BUDGETARY RESOURCES DEPARTMENTAL-LEVEL
- 1301 GENERAL
- 1302 STANDARDS
- 1303 ACCOUNT ADJUSTMENTS AND ACCOUNT CLOSING PROCEDURES
- CHAPTER 14 RECEIPT AND DISTRIBUTION OF BUDGETARY RESOURCES AT THE INTERMEDIATE-LEVEL
- 1401 GENERAL
- 1402 STANDARDS
- 1403 ACCOUNT CLOSING PROCEDURES
- CHAPTER 15 RECEIPT AND USE OF BUDGETARY RESOURCES EXECUTION LEVEL
- 1501 GENERAL
- 1502 STANDARDS
- 1503 ACCOUNT ADJUSTMENTS AND ACCOUNT CLOSING PROCEDURES
- Chapter 17 ACCOUNTING REQUIREMENTS FOR MILITARY CONSTRUCTION PROJECTS
- 1704. AUTHORIZATION, APPROPRIATION, OBLIGATION, AND EXPENDITURE RESTRICTIONS
- 1705. DOCUMENTATION STANDARDS
- APPENDIX C PHASES OF MILITARY CONSTRUCTION
- CHAPTER 18 PUBLIC ENTERPRISE AND TRUST FUNDS
- 1802 BACKGROUND
- 1803 EXECUTION REQUIREMENTS
- CHAPTER 19 WORKING CAPITAL FUNDS
- 1903 EXECUTION REQUIREMENTS
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 1 FINANCIAL CONTROL OF ASSETS
- 0101. GENERAL
- 0102. ACCOUNTING STANDARDS
- 0103. FUND BALANCE WITH TREASURY AND CASH
- 0104. RECEIVABLES
- 0105. INVENTORY AND RELATED PROPERTY
- 0106. ADVANCES AND PREPAYMENTS
- 0107. PROPERTY, PLANT AND EQUIPMENT
- CHAPTER 2 ACCOUNTING FOR CASH AND FUND BALANCES WITH TREASURY
- 0202 STANDARD GENERAL LEDGER ACCOUNTS
- 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
- 0205 CASH HELD OUTSIDE OF U.S. TREASURY
- 0206 CASH AUDITS AND REVIEWS
- 0207 FUND BALANCE WITH TREASURY RECONCILIATIONS
- CHAPTER 3 RECEIVABLES
- 0301 GENERAL
- 0303 RECEIVABLES POLICY AND PROCEDURES
- 0304 PUBLIC RECEIVABLES
- 0305 INTRAGOVERNMENTAL RECEIVABLES
- 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
- 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
- ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
- ANNEX 2 BREAKEVEN ANALYSIS
- CHAPTER 4 INVENTORY AND RELATED PROPERTY
- 0401 GENERAL
- 0402 OPERATING MATERIALS AND SUPPLIES
- 0403 INVENTORY
- 0404 SUPPLY MANAGEMENT OPERATIONS
- 0405. WAR RESERVE MATERIEL
- 0406 STOCKPILE MATERIALS
- 0407. WORK-IN-PROCESS
- 0408 DETERMINING NET REALIZABLE VALUE
- CHAPTER 5 ADVANCES AND PREPAYMENTS
- 0501. GENERAL
- 0502. ADVANCES
- 0503. PREPAYMENTS
- 0504. ACCOUNTING FOR ADVANCES AND PREPAYMENTS (USSGL ACCOUNT 1410)
- CHAPTER 6 PROPERTY, PLANT, AND EQUIPMENT
- 0601. GENERAL
- 0602. ACCOUNTING FOR GENERAL PP&E
- 0603. ACCOUNTING FOR STEWARDSHIP PP&E
- CHAPTER 7 INVESTMENTS AND OTHER ASSETS
- 0702. ACCOUNTING POLICY AND PROCEDURES FOR INVESTMENTS AND OTHER ASSETS
- CHAPTER 8 FINANCIAL CONTROL OF LIABILITIES
- June 2008
- 0802 ACCOUNTING POLICY FOR LIABILITIES
- CHAPTER 9 ACCOUNTS PAYABLE
- 0902. ACCOUNTING POLICY FOR ACCOUNTS PAYABLE
- CHAPTER 10 ACCRUALS FOR PERSONNEL RELATED LIABILITIES
- 1001. GENERAL
- 1002. ACCOUNTING POLICY FOR ACCRUALS
- 1003. ACCOUNTING FOR ACCRUALS
- CHAPTER 11 COMPONENT DEBT
- 1101. GENERAL
- 1102. ACCOUNTING POLICY FOR DEBT ASSOCIATED WITH HOUSING PROGRAMS
- 1103. ACCOUNTING FOR COMPONENT DEBT
- CHAPTER 12 UNEARNED REVENUE AND OTHER LIABILITIES
- 1202. ACCOUNTING POLICY
- 1203. UNITED STATES STANDARD GENERAL LEDGER ACCOUNTS
- CHAPTER 13 ENVIRONMENTAL LIABILITIES
- 1301 GENERAL
- 1302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES
- 1303 ACCOUNTING PROCEDURES FOR RECORDING ENVIRONMENTAL LIABILITIES
- CHAPTER 14 IMPROPER PAYMENTS
- 1401 OVERVIEW
- 1402 DEFINITIONS
- 1403 REQUIREMENTS
- 1404 REPORTING
- CHAPTER 15 NET POSITION
- 1501. GENERAL
- 1502. STANDARD GENERAL LEDGER ACCOUNTS FOR NET POSITION
- 1503. ACCOUNTING POLICY FOR NET POSITION
- 1504. RECOGNITION IN FINANCIAL STATEMENTS
- 1505 ACCOUNTING FOR NET POSITION
- 1506 CORRECTION OF AN ERROR OR A CHANGE IN ACCOUNTING PRINCIPLE.
- CHAPTER 16 REVENUE AND OTHER FINANCING SOURCES, GAINS, AND LOSSES
- 1601 GENERAL
- 1602 REVENUE
- 1603 OTHER FINANCING SOURCES
- 1604 ACCOUNTING FOR REVENUES, OTHER FINANCING SOURCES, DONATIONS, TRANSFERS, AND GAINS AND LOSSES
- 1605 GAINS AND LOSSES
- APPENDIX A TABLE OF TRANSACTIONS
- CHAPTER 17 EXPENSES AND MISCELLANEOUS ITEMS
- 1701 GENERAL
- 1702 ACCOUNTING POLICY FOR EXPENSES AND MISCELLANEOUS ITEMS
- 1703 PRESENTATION IN FINANCIAL STATEMENTS
- 1704 ACCOUNTING FOR EXPENSES
- 1705 OPERATING EXPENSES/PROGRAM COSTS
- 1706 BENEFIT EXPENSE
- 1707 COST OF GOODS SOLD
- 1708 DEPRECIATION, AMORTIZATION AND DEPLETION
- 1709 IMPUTED COSTS
- 1710 FUTURE FUNDED EXPENSES
- 1711 LOSSES ON DISPOSITION OF ASSETS
- 1712 OTHER LOSSES
- 1713 EXTRAORDINARY ITEMS
- 1714 PRIOR PERIOD ADJUSTMENTS, CORRECTIONS OF ERRORS AND CHANGES IN ACCOUNTING PRINCIPLES
- CHAPTER 18 CONSOLIDATED INTO VOLUME 4, CHAPTER 16
- CHAPTER 19 MANAGERIAL COST ACCOUNTING
- 1901 GENERAL
- 1902 FASAB SFFAS No. 4 - Managerial Cost Accounting Concepts and Standards for the Federal Government.
- 1903 SFFAS 4 Concepts.
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- CHAPTER 21 PROCESS COST ACCOUNTING
- 2101 GENERAL
- CHAPTER 22 COST FINDING
- CHAPTER 23 COST DISTRIBUTION FOR INFORMATION TECHNOLOGY FACILITIES
- 2302 REQUIREMENTS
- DoD FMR Vol 05
- DOD FMR Vol 05 - Disbursing Policy and Procedures
- CHAPTER 1 PURPOSE, ORGANIZATION, AND DUTIES
- 0104 PUNITIVE PROVISIONS
- CHAPTER 5 DEPOSIT AND TRANSFER OF PUBLIC FUNDS
- 0502 DEPOSIT REQUIREMENTS
- 0504 DEPOSIT RECONCILIATION
- CHAPTER 9 CHECK ISSUE REPORTING
- 0904 INTERNAL CONTROL REPORT for FMS Forms 5206
- 0905 CHECKS ISSUED REPORT (REPORT 72)
- 0906 CHECK ISSUE RECONCILIATION
- CHAPTER 11 DISBURSEMENTS
- 1107 LARGE DISBURSEMENTS
- CHAPTER 12 FOREIGN DISBURSING OPERATIONS
- 1201 MONETARY REGULATIONS
- 1202 FINANCIAL TRANSACTIONS WITH FOREIGN COUNTRIES AND INTERNATIONAL ORGANIZATIONS
- 1204 CONVERSION REGULATIONS
- CHAPTER 13 PROCUREMENT/DISPOSITION OF FOREIGN FUNDS
- 1301 AUTHORITY FOR PROCUREMENT
- 1302 PROCUREMENT OF FOREIGN FUNDS
- 1303 DISPOSITION OF FOREIGN CURRENCY AND OTHER NEGOTIABLE INSTRUMENTS
- 1304 FOREIGN CURRENCY EXCHANGE RATES
- 1305 CONTRIBUTED CURRENCIES
- CHAPTER 16 FOREIGN CURRENCY RECORDS AND REPORTS
- 1601 SUBSIDIARY RECORDS
- 1602 FOREIGN CURRENCY REPORTS
- 1603 STATEMENT OF ACCOUNTABILITY (SF 1219)
- CHAPTER 18 EMERGENCY DISPOSITION OF CURRENCY, COIN, AND NEGOTIABLE INSTRUMENTS
- 1801 POLICY
- 1802 PREPARATION FOR EMERGENCY DESTRUCTION OF CURRENCY
- CHAPTER 20 SUBMISSION OF DISBURSING OFFICER'S FINANCIAL REPORTS
- 2002 SUBMISSION OF FINANCIAL REPORTS
- 2003 ADDITIONAL REPORTS FOR SUBMISSION
- CHAPTER 21 DISBURSING OFFICE RECORDS
- 2101 Retention of Disbursing Office Records
- CHAPTER 22 SETTLEMENT OF DISBURSING OFFICER ACCOUNTS
- 2204 SETTLEMENT OFFICER PROCEDURES
- CHAPTER 23 UNITED STATES SAVINGS BONDS
- 2302 SAFEKEEPING SAVINGS BONDS
- 2303 REDEEMING SAVINGS BONDS
- CHAPTER 24 ELECTRONIC COMMERCE
- 2405 CREDIT GATEWAY
- CHAPTER 25 CLAIMS AGAINST THE GOVERNMENT (INCLUDES QUESTIONABLE AND FRAUDULENT CLAIMS)
- 2503 ADVANCE DECISIONS
- 2504 FALSE, FICTITIOUS, OR FRAUDULENT CLAIMS
- 2505 CLAIMS AGAINST THE GOVERNMENT
- CHAPTER 27 SAFEKEEPING OF FUNDS AND VALUABLES (FOR PERSONNEL AND MORALE AND WELFARE ACTIVITIES)
- 2701 AUTHORITY FOR SAFEKEEPING DEPOSITS
- 2702 SAFEKEEPING OF NONAPPROPRIATED FUNDS FOR MORALE AND WELFARE SUPPORT ACTIVITIES
- 2703 SAFEKEEPING OF PERSONAL FUNDS AND VALUABLES OF MILITARY MEMBERS AND DOD CIVILIAN EMPLOYEES
- 2704 BALANCING AND VERIFICATION OF SAFEKEEPING DEPOSITS
- CHAPTER 33 CERTIFYING OFFICERS, DEPARTMENTAL ACCOUNTABLE OFFICIALS, AND REVIEW OFFICIALS
- 3302 POLICY
- 3303 RESPONSIBILITIES
- 3307 CERTIFICATION
- 3309 PECUNIARY LIABILITY
- APPENDIX A CASH VERIFICATION
- February 2011
- DoD FMR Vol 06A
- DOD FMR Vol 06A - Reporting Policy and Procedures
- CHAPTER 2 FINANCIAL REPORTS ROLES AND RESPONSIBILITIES
- 0202 RESPONSIBILITIES
- CHAPTER 3 MONTHLY REPORTING OF OUTLAYS AND RECEIPTS
- 0301 OVERVIEW
- 0302 STATEMENT OF TRANSACTIONS
- CHAPTER 4 APPROPRIATION AND FUND STATUS REPORTS
- 0401 OVERVIEW
- 0402 YEAR-END CLOSING STATEMENT (FMS FORM 2108)
- 0403 REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES (SF-133)
- 0404 REPORT ON REIMBURSEMENTS (AR(M) 725)
- 0405 APPROPRIATION STATUS BY FISCAL YEAR PROGRAM AND SUBACCOUNTS (AR(M) 1002)
- 0406 REPORTING OBLIGATION AND OUTLAY DATA
- CHAPTER 6 GOVERNMENTWIDE FINANCIAL REPORT SYSTEM AND FEDERAL AGENCIES' CENTRALIZED TRIAL-BALANCE SYSTEM REPORTING
- 0601 OVERVIEW
- 0602 POLICY
- CHAPTER 7 FOREIGN CURRENCY REPORTS
- 0701 OVERVIEW
- 0702 REPORTING PROCEDURES
- 0703 REPORTING FORMATS
- CHAPTER 9 ACCOUNTING AND REPORTING FOR OPERATION AND MAINTENANCE OF THE FAMILY HOUSING PROGRAM
- 0902 ACCOUNT STRUCTURE AND CONTENT
- 0904 COST ELEMENTS AND COMPUTATION OF CHARGES
- 0905 REIMBURSEMENTS
- 0907 REPORTING
- CHAPTER 11 FINANCING AND REPORTING COSTS OF MILITARY RESOURCES USED IN CIVIL DISTURBANCES
- 1103 PROCEDURES
- CHAPTER 12 COLLECTING AND REPORTING FOREIGN INDEBTEDNESS WITHIN THE DEPARTMENT OF DEFENSE
- 1201 OVERVIEW
- 1202 RESPONSIBILITIES
- 1203 ACCOUNTING FOR RECEIVABLES
- 1204 BILLING AND FOLLOW-UP ACTIONS
- 1211 REPORTING FOREIGN INDEBTEDNESS
- CHAPTER 13 INTERNATIONAL BALANCE OF PAYMENTS REPORTING AND ESTIMATING
- 1301 GENERAL
- CHAPTER 14 DEPOT MAINTENANCE REPORTING
- 1401 GENERAL
- 1402 REPORTING REQUIREMENTS
- 1403 DEPOT MAINTENANCE WORKLOAD REPORTING CATEGORIES
- 1404 SPECIAL REPORTS
- CHAPTER 15 DEFENSE WORKING CAPITAL FUND ACCOUNTING REPORT [ACCOUNTING REPORT (M) 1307]
- DoD FMR Vol 06B
- DoD FMR Vol 06B - For and Content of the Department of Defense Audited Financial Statements
- CHAPTER 1 INTRODUCTION AND SUMMARY
- 0102 General
- 0105 Department of Defense Reporting Entities
- 0106 CONTENT OF ANNUAL AUDITED FINANCIAL STATEMENTS AND QUARTERLY UNAUDITED FINANCIAL STATEMENTS
- CHAPTER 2 GENERAL INSTRUCTIONS FOR THE FINANCIAL STATEMENTS
- 0201 RESPONSIBILITY FOR PREPARING FINANCIAL STATEMENTS
- 0202 Reporting Schedules and Quality Control Reviews
- 0203 Management Representation Letters
- 0204 LEGAL REPRESENTATION LETTERS
- 0205 General preparation instructions
- CHAPTER 3 AGENCY HEAD MESSAGE, MANAGEMENT'S DISCUSSION AND ANALYSIS, PERFORMANCE SECTION, AND OTHER ACCOMPANYING INFORMATION
- May 2009
- 0302 AGENCY HEAD MESSAGE
- 0303 MANAGEMENT'S DISCUSSION AND ANALYSIS
- 0306 OTHER ACCOMPANYING INFORMATION (OAI)
- CHAPTER 4 BALANCE SHEET
- 0402 FORMATS FOR THE BALANCE SHEET
- 0403 INSTRUCTIONS FOR PREPARATION OF THE BALANCE SHEET
- CHAPTER 5 STATEMENT OF NET COST
- 0502 FORMATS FOR THE STATEMENT OF NET COST (SNC)
- 0503 INSTRUCTIONS FOR THE PREPARATION OF THE STATEMENT OF NET COST
- 0504 PROGRAM PRESENTATION
- CHAPTER 6 STATEMENT OF CHANGES IN NET POSITION
- 0602 FORMAT FOR THE STATEMENT OF CHANGES IN NET POSITION
- 0603 INSTRUCTIONS FOR THE PREPARATION OF THE STATEMENT OF CHANGES IN NET POSITION
- CHAPTER 7 STATEMENT OF BUDGETARY RESOURCES
- 0702 FORMAT FOR THE STATEMENT OF BUDGETARY RESOURCES
- 0703 INSTRUCTIONS FOR THE PREPARATION OF THE STATEMENT OF BUDGETARY RESOURCES
- 0704 DISAGGREGATED STATEMENT OF BUDGETARY RESOURCES
- CHAPTER 10 NOTES TO THE FINANCIAL STATEMENTS
- 1001 OVERVIEW
- 1002 GENERAL NOTE INSTRUCTIONS
- 1003 NOTE 1. SIGNIFICANT ACCOUNTING POLICIES
- 1004 NOTE 2. NONENTITY ASSETS
- 1005 NOTE 3. FUND BALANCE WITH TREASURY
- 1006 NOTE 4. INVESTMENTS AND RELATED INTEREST
- 1007 NOTE 5. ACCOUNTS RECEIVABLE
- 1008 NOTE 6. OTHER ASSETS
- 1009 NOTE 7. CASH AND OTHER MONETARY ASSETS
- 1010 NOTE 8. DIRECT LOANS AND LOAN GUARANTEES
- 1011 NOTE 9. INVENTORY AND RELATED PROPERTY, NET
- 1012 NOTE 10. GENERAL PROPERTY, PLANT, AND EQUIPMENT, NET
- 1013 NOTE 11. LIABILITIES NOT COVERED BY BUDGETARY RESOURCES
- 1014 NOTE 12. ACCOUNTS PAYABLE
- 1015 NOTE 13. DEBT
- 1016 NOTE 14. ENVIRONMENTAL LIABILITIES AND DISPOSAL LIABILITIES
- 1017 NOTE 15. OTHER LIABILITIES
- 1018 NOTE 16. COMMITMENTS AND CONTINGENCIES
- 1019 NOTE 17. MILITARY RETIREMENT AND OTHER FEDERAL EMPLOYMENT BENEFITS
- 1020 NOTE 18. DISCLOSURES RELATED TO THE STATEMENT OF NET COST
- 1021 NOTE 19. DISCLOSURES RELATED TO THE STATEMENT OF CHANGES IN NET POSITION
- 1022 NOTE 20. NOTE DISCLOSURES RELATED TO THE STATEMENT OF BUDGETARY RESOURCES
- 1023 NOTE 21. DISCLOSURES RELATED TO THE RECONCILIATION OF NET COST OF OPERATIONS TO BUDGET
- 1024 NOTE 22. DISCLOSURES RELATED TO INCIDENTAL CUSTODIAL COLLECTIONS
- 1025 NOTE 23. EARMARKED FUNDS
- 1026 NOTE 24. OTHER DISCLOSURES
- 1027 NOTE 25. RESTATEMENTS
- Chapter 11 Required Supplementary Stewardship Information Reporting
- 1101 GENERAL
- 1102 STEWARDSHIP INVESTMENTS
- 1103 NONFEDERAL PHYSICAL PROPERTY
- 1104 RESEARCH AND DEVELOPMENT
- CHAPTER 12 REQUIRED SUPPLEMENTARY INFORMATION
- 1201 OVERVIEW
- 1202 DISAGGREGATED STATEMENT OF BUDGETARY RESOURCES
- 1203 DEFERRED MAINTENANCE AND REPAIR
- 1204 HERITAGE ASSETS AND STEWARDSHIP LAND CONDITION INFORMATION
- CHAPTER 13 ADJUSTMENTS, ELIMINATIONS, AND OTHER SPECIAL INTRAGOVERNMENTAL RECONCILIATION PROCEDURES
- 1301 OVERVIEW
- 1302 BACKGROUND
- 1303 RECIPROCAL ACCOUNT TRANSACTIONS
- 1304 INTRAGOVERNMENTAL CAPITALIZED PURCHASES
- 1305 LEVELS OF INTRAGOVERNMENTAL TRADING PARTNERS
- 1306 ELIMINATION OF BUDGETARY ACCOUNTS (4000 SERIES ACCOUNTS)
- 1307 RECONCILIATION WITH OTHER REPORTS
- 1308 RECONCILIATION WITH LEVEL 1 TRADING PARTNERS
- 1309 FEDERAL TRADING PARTNER CODES
- DoD FMR Vol 07A
- DOD FMR Vol 07A - Military Pay Policy and Procedures - Active Duty and Reserve Pay
- CHAPTER 20 AVIATOR RETENTION BONUS
- 2005 PAYMENT
- 2006 REPAYMENT
- CHAPTER 30 OFFICERS' UNIFORM AND EQUIPMENT ALLOWANCE
- 3002 INITIAL UNIFORM ALLOWANCE
- 3003 ADDITIONAL ACTIVE-DUTY UNIFORM ALLOWANCE
- CHAPTER 31 PERSONAL MONEY ALLOWANCE
- 3103 TAXABILITY AND WITHHOLDING TAX
- CHAPTER 32 ADVANCE, LOCAL, PARTIAL AND EMERGENCY PARTIAL PAY
- 3201 ADVANCE PAYMENTS
- CHAPTER 34 PAY ENTITLEMENT OF MEMBERS MISSING, MISSING IN ACTION, INTERNED, AND PAYMENTS TO DEPENDENTS
- 3405 TAX WITHHOLDING FOR MEMBERS IN MISSING STATUS
- 3406 REVIEW OF CASE AFTER 12 MONTHS AND FINDING OF DEATH
- 3407 CONCLUSIVENESS OF SETTLEMENTS
- 3409 ACCRUED LEAVE
- 3410 REFERENCES
- CHAPTER 36 PAYMENTS ON BEHALF OF DECEASED MEMBERS
- 3601 DEATH GRATUITY
- 3602 SETTLING DECEASED MEMBERS' ACCOUNTS
- CHAPTER 38 SERVICE ACADEMY CADETS, MIDSHIPMEN, AND SERVICE ACADEMY PREPARATORY SCHOOL STUDENTS
- 3804 ADVANCE PAY FOR CLOTHING AND EQUIPMENT PURCHASES
- CHAPTER 44 WITHHOLDING OF INCOME TAX
- 4401 WITHHOLDING FROM CURRENT PAY
- 4402 COLLECTION OF DELINQUENT FEDERAL TAXES BY LEVY
- 4403 INSTALLMENT COLLECTION OF DELINQUENT TAXES
- CHAPTER 46 DEDUCTIONS FOR THE ARMED FORCES RETIREMENT HOMES
- 4602 GENERAL
- CHAPTER 49 NON-JUDICIAL PUNISHMENT
- 4906 EFFECTIVE DATES
- 4907 DISPOSITION OF FORFEITURES COLLECTED BY NON-JUDICIAL PUNISHMENT
- CHAPTER 50 STOPPAGES AND COLLECTIONS OTHER THAN COURTS-MARTIAL FORFEITURES
- 5001 VOLUNTARY AND INVOLUNTARY COLLECTIONS
- 5002 CENTRALIZED PROCESSING OF INVOLUNTARY WITHHOLDING OF MEMBER PAY FOR THE SERVICES' EXCHANGE COMMANDS
- 5003 REMISSION/CANCELLATION OF INDEBTEDNESS
- CHAPTER 64 DELETED
- DoD FMR Vol 07B
- DOD FMR Vol 07B - Military Pay Policy and Procedures - Retired Pay
- CHAPTER 1 INITIAL ENTITLEMENTS - RETIREMENTS
- 0104 UNIFORM RETIREMENT DATE ACT (URDA) APPLICATION (5 U.S.C. 8301)
- 0105 RANK AND PAY GRADE
- 0107 NON-CITIZENS
- 0108 HEROISM PAY
- 0109 PAYMENT
- CHAPTER 2 INITIAL ENTITLEMENT-FLEET RESERVE/FLEET MARINE CORPS RESERVE
- 0204 DATE OF TRANSFER
- 0205 RANK AND GRADE
- 0206 GROSS PAY COMPUTATION
- CHAPTER 3 GROSS PAY COMPUTATION
- 0301 BASIC COMPUTATION
- 0302 APPLICATION OF SAVED PAY
- 0303 TOWER AMENDMENT
- 0304 SPECIAL PROVISIONS
- CHAPTER 4 RECOUPMENT OF SEPARATION PAYMENTS
- 0403 SEVERANCE PAY - NONDISABILITY
- CHAPTER 7 ADDITIONAL ACTIVE/RESERVE DUTY AFTER RETIREMENT
- 0701 GENERAL: ENTITLEMENT TO RECOMPUTATION OF RETIRED PAY
- 0702 RECOMPUTATION FOR ACTIVE DUTY SERVICE AFTER RETIREMENT
- 0704 HEROISM PAY
- CHAPTER 13 SUSPENSION OF PAY
- 1301 GENERAL
- 1302 STATUTORY REQUIREMENTS
- 1303 REGULATORY REQUIREMENTS
- 1304 ADMINISTRATIVE REQUIREMENTS
- CHAPTER 16 PHYSICAL OR MENTAL INCAPACITATION
- 1605 APPOINTMENT OF TRUSTEE
- 1607 COMFORT ITEMS WHILE IN THE HOSPITAL
- CHAPTER 19 GENERAL PROVISIONS GOVERNING ALLOTMENTS OF RETIRED PAY
- CHAPTER 24 COMPUTATION OF WAGES SUBJECT TO FEDERAL INCOME TAX WITHHOLDING
- 2402 RETIRED PAY SUBJECT TO FITW
- 2403 RETIRED PAY NOT SUBJECT TO FITW
- 2404 EFFECT OF VETERANS AFFAIRS (VA) AWARD ON FITW
- 2405 GROSS PAY PARTIALLY TAXABLE
- 2406 FITW WAGE REDUCTIONS FROM DEDUCTIONS AND COLLECTIONS
- 2410 TAXABILITY OF SBP/RSFPP PREMIUMS
- 2411 PROCESSING CORRECTION OF RECORDS CASES
- 2412 TAXABILITY AND WITHHOLDING OF DISABILITY SEVERANCE PAY
- CHAPTER 25 COMPUTATION OF FEDERAL INCOME TAX WITHHOLDING
- 2501 WAGES SUBJECT TO WITHHOLDING OF FEDERAL INCOME TAX
- 2502 RATES FOR REGULAR AND ADDITIONAL WITHHOLDING OF FEDERAL INCOME TAX
- CHAPTER 26 STATE TAXES
- 2602 WITHHOLDING
- 2603 PAYMENTS AND REPORTS
- CHAPTER 27 GARNISHMENTS
- CHAPTER 28 COLLECTION OF DEBTS
- 2803 COLLECTION WITH MEMBER'S CONSENT
- 2804 AUTHORITY FOR INVOLUNTARY COLLECTION
- 2806 COLLECTIONS FOR MILITARY RELATED DEBTS
- 2807 COLLECTIONS FOR OTHER DEBTS OWED TO THE GOVERNMENT
- 2808 LIMITATION ON AMOUNT OF DEDUCTIONS
- 2809 INTEREST, PENALTIES, AND ADMINISTRATIVE COSTS
- 2810 WAIVER OF INDEBTEDNESS
- 2811 COLLECTION OF DELINQUENT FEDERAL TAXES BY LEVY
- 2812 BANKRUPTCY
- 2814 PRIORITY OF DEDUCTIONS AND COLLECTIONS
- CHAPTER 30 DEATH OF RETIREE
- 3001 ARREARS OF PAY
- 3002 DEATH GRATUITY
- 3003 TAXABLE INCOME
- CHAPTER 32 RECOVERY OF PAYMENTS MADE TO A FINANCIAL ORGANIZATION
- 3201 LIABILITY OF FINANCIAL INSTITUTIONS FOR DIRECT DEPOSIT PAYMENTS
- 3202 LIABILITY OF DISBURSING OFFICER
- CHAPTER 43 SURVIVOR BENEFIT PLAN-ELECTIONS AND ELECTION CHANGES
- 4307 DISCONTINUANCE OF PARTICIPATION
- CHAPTER 45 SURVIVOR BENEFIT PLAN PREMIUMS
- 4503 COMPUTATION OF PREMIUM
- 4505 SUSPENSION, CHANGE, AND TERMINATION OF PREMIUM
- 4506 PAYMENT OF PREMIUM
- 4507 DELINQUENT SBP PREMIUMS
- 4508 PAID UP SBP PREMIUMS AFTER 30 YEARS AND AGE 70
- 4509 TAXABILITY OF PREMIUMS
- 4510 INCOME EXCLUSION
- CHAPTER 46 SURVIVOR BENEFIT PLAN (SBP) ? ANNUITIES
- 4601 ANNUITY AMOUNT
- 4604 DEPENDENCY AND INDEMINITY COMPENSATION (DIC) OFFSETS AND SPECIAL SURVIVOR INDEMNITY ALLOWANCE (SSIA)
- 4614 TAXABILITY OF ANNUITIES
- CHAPTER 59 VICTIMS OF ABUSE - RETIREMENT-ELIGIBLE MEMBERS
- 5902 ELIGIBILITY
- DoD FMR Vol 08
- DOD FMR Vol 08 - Civilian Pay Policy and Procedures
- CHAPTER 1 INTRODUCTION AND OVERALL REQUIREMENTS
- 0102 OVERALL REQUIREMENTS
- 0103 ELECTRONIC FUNDS TRANSFER (EFT) FOR FEDERAL CIVILIAN SALARY PAYMENTS
- 0104 ESTABLISHMENT AND CONTROL OF EMPLOYEES' PAY RECORDS
- 0105 CIVILIAN PAYROLL OFFICE DISESTABLISHMENT PROCEDURES
- CHAPTER 2 TIME AND ATTENDANCE
- 0204 TIME AND ATTENDANCE CERTIFICATION
- 0205 TIME AND ATTENDANCE REPORTING
- 0206 ADJUSTMENTS AND CORRECTIONS
- 0208 LABOR DISTRIBUTION
- CHAPTER 3 PAY ADMINISTRATION
- 0301 GENERAL PROVISIONS
- 0303 PREMIUM PAY
- 0306 RECRUITMENT, RELOCATION AND RETENTION INCENTIVES
- 0307 LUMP-SUM LEAVE PAYMENTS
- 0308 SEVERANCE
- 0309 ADVANCE OF PAY
- 0311 AWARDS
- 0312 CONTINUATION OF PAY (COP) FOR FEDERAL EMPLOYEES
- 0313 EMERGENCY EVACUATION PAYMENTS
- CHAPTER 4 MANDATORY DEDUCTIONS
- 0403 RETIREMENT DEDUCTIONS
- 0405 FEDERAL INCOME TAX WITHHOLDING
- 0406 STATE INCOME TAX WITHHOLDING
- 0407 CITY AND LOCAL INCOME AND EMPLOYMENT TAX WITHHOLDING
- CHAPTER 5 LEAVE
- 0501 GENERAL REQUIREMENTS
- 0502 ANNUAL LEAVE
- 0503 SICK LEAVE
- 0508 RESTORED LEAVE
- 0510 COMPENSATORY TIME USED
- 0512 LEAVE-SHARING PROGRAMS (VOLUNTARY LEAVE TRANSFER AND VOLUNTARY LEAVE BANK)
- 0514 CREDIT HOURS
- 0517 COURT LEAVE
- 0518 MILITARY LEAVE
- 0528 SUSPENSION
- CHAPTER 6 MISCELLANEOUS ACTIONS (SPECIAL ACTIONS)
- 0602 EMPLOYMENT INSURANCE FOR CANADIAN EMPLOYEES
- 0603 MASS TRANSFER OF PAY ACCOUNTS
- 0604 DOUBTFUL OR QUESTIONABLE CLAIMS
- CHAPTER 8 UNDERPAYMENTS AND INDEBTEDNESS
- 0801 UNDERPAYMENTS
- 0803 RECOVERING OVERPAYMENTS OF PAY AND ALLOWANCES FROM CURRENT DEPARTMENT OF DEFENSE CIVILIAN EMPLOYEES
- 0807 RECOVERY OF OVERPAYMENTS OF PAY AND ALLOWANCES FROM TRANSFERRED OR FORMER DoD EMPLOYEES
- 0808 RECOVERY OF OTHER DOD DEBTS
- 0809 OTHER SALARY OFFSET REQUESTS
- 0813 PROCESSING CORRECTIONS
- CHAPTER 9 RECORDS, FILES, AND REPORTS
- 0901 RECORDS AND FILES
- 0902 REPORTS
- CHAPTER 10 SPECIAL CATEGORY EMPLOYEES
- 1002 OTHER THAN FULL-TIME CAREER EMPLOYEES
- 1003 REEMPLOYED ANNUITANTS
- 1004 DECEASED EMPLOYEES
- 1006 LEGALLY INCOMPETENT EMPLOYEES
- 1007 MISSING PERSONS, CAPTURED OR INTERNED
- 1013 EMERGENCY MEDICAL TECHNICIAN (EMT)
- DoD FMR Vol 09
- DOD FMR Vol 09 - Travel Policy and Procedures
- CHAPTER 1 GENERAL INFORMATION
- 0107 REQUIREMENTS FOR REPORTING EMPLOYEE TRAVEL
- CHAPTER 2 DEFENSE TRAVEL SYSTEM
- 0205 FISCAL YEAR END TRAVEL AND ACCOUNTING POLICY
- CHAPTER 3 DEPARTMENT OF DEFENSE GOVERNMENT TRAVEL CHARGE CARD (GTCC)
- 0312 TRAVELER REIMBURSEMENT AND PAYMENT RESPONSIBILITIES
- 0314 MANAGEMENT REPORTS PROVIDED BY THE GTCC CONTRACTOR
- CHAPTER 5 TEMPORARY DUTY TRAVEL (TDY)
- 0503 TRAVEL ORDERS
- 0504 TRAVEL ADVANCES
- 0505 TRAVEL ADVANCE LIMITATIONS
- CHAPTER 8 PROCESSING TRAVEL CLAIMS-OTHER THAN DEFENSE TRAVEL SYSTEM
- 0801 GENERAL
- 0805 SUBMISSION OF TRAVEL CLAIMS
- 0806 COLLECTIONS AND INDEBTEDNESS FOR EMPLOYEES
- 0808 CLAIM FOR LATE PAYMENT FEE
- DoD FMR Vol 10
- DoD FMR Vol 10 - Contract Payment Policy and Procedures
- CHAPTER 1 FINANCIAL CONTROL OF VENDOR AND CONTRACT PAYMENTS
- 0101 GENERAL
- CHAPTER 6 FEDERAL, STATE, LOCAL, AND FOREIGN TAXES
- 0601 OVERVIEW
- 0604 STATE AND LOCAL TAXES
- 0605 CUSTOMS DUTIES
- 0606 MISCELLANEOUS
- CHAPTER 7 PROMPT PAYMENT ACT
- 0701 OVERVIEW
- CHAPTER 10 PAYMENT VOUCHERS - SPECIAL APPLICATIONS
- 1003 PARTIAL PAYMENTS AND COST REIMBURSEMENT CONTRACTS
- 1005 FAST PAYMENT
- CHAPTER 19 PAYMENT PROVISIONS FOR GRANTS AND OTHER INSTRUMENTS OF ASSISTANCE
- 1905 REPORTING REQUIREMENTS
- DoD FMR Vol 11A
- DOD FMR Vol 11A - Reimbursable Operations, Policy and Procedures
- CHAPTER 1 GENERAL REIMBURSEMENT PROCEDURES AND SUPPORTING DOCUMENTATION
- 0102 POLICY AND PROCEDURES
- CHAPTER 2 PROJECT ORDERS
- 0207 REIMBURSEMENTS TO PERFORMING DOD-OWNED ESTABLISHMENTS
- 0208 ACCOUNTING FOR COST OF PERFORMANCE
- CHAPTER 3 ECONOMY ACT ORDERS
- 0305 ORDERING AND PAYMENT PROCEDURES
- CHAPTER 4 USER FEES
- 0405. COLLECTIONS
- CHAPTER 7 INTERNATIONAL NARCOTICS CONTROL PROGRAM
- 0702 SUPPORT OF THE INTERNATIONAL NARCOTICS CONTROL PROGRAM
- CHAPTER 8 INTERNATIONAL ACQUISITION AND CROSS-SERVICING AGREEMENTS
- 0804 ACQUISITION AND CROSS-SERVICING REPORTS
- CHAPTER 9 SUPPORT OF INTERNATIONAL MILITARY ACTIVITIES
- 0904 POLICY AND PROCEDURES
- CHAPTER 10 UNIT EXCHANGE OF TRAINING AND RELATED SUPPORT BETWEEN THE UNITED STATES AND FOREIGN COUNTRIES
- 1002 POLICY AND PROCEDURES
- CHAPTER 11 SPECIAL OR TECHNICAL SERVICES TO STATE AND LOCAL GOVERNMENTS
- 1102 POLICY AND PROCEDURES
- CHAPTER 12 MAJOR RANGE AND TEST FACILITIES
- 1202 POLICY AND PROCEDURES
- CHAPTER 15 TRAINING OF SPECIAL OPERATIONS FORCES WITH FRIENDLY FOREIGN FORCES
- 1502 POLICY AND PROCEDURES
- Chapter 16 ACCOUNTING FOR PRODUCTION AND SALE OF FOREST PRODUCTS
- 1602. POLICY AND PROCEDURES
- Annex Army
- Chapter 17 OFFSETTING RECEIPTS
- 1704 ACCOUNTING AND REPORTING STANDARDS FOR OFFSETTING RECEIPTS
- DoD FMR Vol 11B
- DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)
- CHAPTER 1 DEFENSE WORKING CAPITAL FUNDS GENERAL POLICIES AND REQUIREMENTS
- 0101 GENERAL
- 0103 ACCOUNTING STANDARDS
- 0106 GENERAL LEDGER ACCOUNTS
- CHAPTER 2 ESTABLISHMENT OF FUND ACTIVITIES, TRANSFER OF FUND FUNCTIONS AND CLOSURE OF FUND ACTIVITIES
- 0204 COMMENCEMENT OF FUND OPERATIONS
- 0205 TRANSFER OF DWCF FUNCTIONS
- 0206 CLOSURE OF DWCF ACTIVITY
- Chapter 3 BUDGETARY RESOURCES
- 0302. DIRECT APPROPRIATIONS RECEIVED
- Chapter 9 Archived
- October 2002
- Chapter 11 REIMBURSEMENTS AND REVENUE RECOGNITION
- 1101. REIMBURSEMENTS
- 1102. REVENUE RECOGNITION
- 1103. ACCOUNTING FOR REIMBURSEMENTS AND REVENUE RECOGNITION
- 1104. PRIOR PERIOD ADJUSTMENTS
- CHAPTER 12 EXPENSES
- 1202 MILITARY PERSONNEL EXPENSE
- 1203 DEPRECIATION EXPENSE
- CHAPTER 13 COST ACCOUNTING REQUIREMENTS FOR DEPOT MAINTENANCE
- 1302 ESTABLISHING THE COST ACCOUNTING MODULE
- 1303 ESTABLISHING JOB ORDERS
- 1304 JOB ORDER REQUIREMENTS
- 1305 PROCESS COST CENTERS PROCEDURES
- 1307 LABOR COSTS
- 1308 MATERIAL COSTS
- 1309 OTHER DIRECT COSTS
- 1310 INDIRECT COSTS
- CHAPTER 14 MOBILIZATION COSTS
- 1404 FUNDING
- 1405 ACCOUNTING
- 1406 REPORTING
- DoD FMR Vol 12
- DoD FMR Vol 12 - Special Accounts Funds and Programs
- CHAPTER 1 FUNDS
- June 2009
- 0103 GENERAL FUNDS
- 0104 CLEARING ACCOUNTS (3500/3800)
- 0106 REVOLVING FUNDS (4000-4999)
- 0108 DEPOSIT FUNDS (6000-6999)
- 0109 TRUST FUNDS (8000-8999)
- 0110 AVAILABLE RECEIPTS
- 0111 UNAVAILABLE RECEIPTS
- CHAPTER 2 DELETED
- CHAPTER 3 CONTRIBUTIONS FOR DEFENSE PROGRAMS, PROJECTS, AND ACTIVITIES
- 0303 POLICY ON CONTRIBUTIONS
- 0304 REPORTING ON CONTRIBUTIONS
- 0305 INVESTING CONTRIBUTIONS
- CHAPTER 4 DIRECT LOANS AND LOAN GUARANTEES
- 0402 STANDARDS
- 0406 DIRECT LOANS
- 0407 GUARANTEED LOANS. Obligation of subsidy shall be recorded in the program account when a binding contract has been signed, in accordance with the provisions of OMB Circular A-11, Part 5, Federal Credit. Subsidy funds shall be paid from the program account to the financing account when the guaranteed loan is disbursed to the borrower by the third-party lender. Note that the subsidy is not recalculated at the time of loan disbursement. Rather, any change in estimated subsidy caused by an interest rate change or change in estimates for other components of subsidy cost is made at the beginning of the fiscal year after the fiscal year in which the loan is disbursed. If, at that time, the subsidy amount increases, permanent indefinite budget authority is available to fund the increase, pursuant to section 504(f) of the "Federal Credit Reform Act of 1990." If the subsidy amount decreases, a payment shall be made to a receipt account.
- 0408 COMPUTATION OF INTEREST EXPENSE AND INTEREST INCOME.
- CHAPTER 5 GRANTS AND COOPERATIVE AGREEMENTS
- 0502 ACCOUNTING STANDARDS FOR GRANTS AND COOPERATIVE AGREEMENTS
- CHAPTER 6 DEFENSE EMERGENCY RESPONSE FUND
- 0601. OVERVIEW
- 0602. POLICY AND PROCEDURES
- 0603. RESPONSIBILITIES
- CHAPTER 7 FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN
- 0702 GENERAL REQUIREMENTS
- 0707 GOVERNMENT HOUSING LIABILITY
- 0708 SUPPLY SYSTEM MATERIEL
- CHAPTER 8 FOREIGN NATIONAL EMPLOYEES SEPARATION PAY ACCOUNT, DEFENSE
- 0801 OVERVIEW
- 0802 POLICY AND PROCEDURES
- 0803 SUBSEQUENT DISBURSEMENTS
- 0804 RESPONSIBILITIES
- CHAPTER 9 INTERNATIONAL AGREEMENTS
- 0903 LEGAL CONSIDERATIONS
- 0904 FISCAL CONSIDERATIONS
- 0905 PROPOSED AGREEMENT
- CHAPTER 10 FUNDING CIVILIAN SEPARATION INCENTIVES AND CIVILIAN PERSONNEL TRANSITION INITIATIVES
- 1002 GENERAL FUNDING POLICY
- CHAPTER 11 PRIVATIZATION OF DEFENSE UTILITY SYSTEMS
- 1102 CONSIDERATION FOR CONVEYANCE OF UTILITY SYSTEMS
- 1103 POLICY AND PROCEDURES
- CHAPTER 12 IDENTIFICATION, RETENTION, AND USE OF ENERGY AND WATER CONSERVATION SAVINGS
- 1201 OVERVIEW
- 1203 ENERGY SAVINGS AND INCENTIVES RECEIVED FROM UTILITIES
- 1204 REVENUES FROM THE SALE OF ELECTRICITY
- 1205 BUDGETING FOR ENERGY COST SAVINGS
- 1206 CAPTURING BALANCES AVAILABLE FOR USE RESULTING FROM ENERGY CONSERVATION MEASURES
- 1207 ACCOUNTING FOR ENERGY COST SAVINGS
- 1208 REPORTING REQUIREMENTS
- CHAPTER 13 FISCAL POLICY FOR BASE CLOSURE AND REALIGNMENT
- 1302 POLICY AND PROCEDURES
- 1303 BUDGET AND ACCOUNTING RESPONSIBILITIES
- 1304 REPORTING RESPONSIBILITIES
- 1305 ADMINISTRATION OF BASE CLOSURE FUNDS
- AIR FORCE ANNEX
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1402 POLICY AND PROCEDURES
- CHAPTER 15 EDUCATIONAL ASSISTANCE PROGRAMS
- 1501 OVERVIEW
- 1502 EDUCATIONAL ASSISTANCE PROGRAMS
- 1506 FUNDING FOR EDUCATIONAL ASSISTANCE PROGRAMS
- 1507 FUND TRANSFERS OF MILITARY PERSONNEL APPROPRIATIONS
- 1508 FUND TRANSFERS TO DVA
- 1509 PAYROLL DEDUCTIONS
- 1510 REFUNDS OR ERRONEOUS DEDUCTIONS
- 1511 COLLECTION OF EDUCATIONAL DEBTS OWED TO THE GOVERNMENT
- CHAPTER 16 MILITARY PERSONNEL ENTITLEMENT PROGRAMS
- 1601 GENERAL OVERVIEW
- 1603 GENERAL ACCOUNTING POLICY FOR ENTITLEMENT PROGRAMS
- 1604 ACCOUNTING POLICY FOR THE ACCRUAL AND INVESTMENT OF RETIRED MILITARY PAY
- 1605 ACCOUNTING POLICY FOR THE ACCRUAL AND INVESTMENT OF THE MEDICARE-ELIGIBLE RETIREE HEALTH CARE FUND
- CHAPTER 17 DoD REWARDS PROGRAM
- 1704 PROCEDURES
- 1707 REPORTS AND NOTIFICATIONS
- CHAPTER 18 SUPPORT FOR MILITARY OPERATION LIAISON OFFICERS
- 1802 RESPONSIBILITIES
- CHAPTER 19 FOOD SERVICE PROGRAM
- 1902 REIMBURSABLE MEAL AND MEAL SERVICE (OPERATING) CHARGES
- 1903 MEAL CHARGES
- 1905 DISPOSITION OF FUNDS
- 1906 ACCOUNTING FOR FOOD ALLOWANCES
- CHAPTER 20 MILITARY ACADEMY DINING HALL OPERATIONS
- 2002 POLICY AND PROCEDURES
- 2003 RESPONSIBILITIES
- CHAPTER 21 ACCOUNTING FOR DEFENSE MILITARY HEALTH PROGRAM RESOURCES
- 2102 RESPONSIBILITIES
- CHAPTER 23 CONTINGENCY OPERATIONS
- 2301 PURPOSE
- 2303 RESPONSIBILITIES
- 2307 COST COLLECTION
- 2308 COST REPORTING
- 2309 DETERMINING COST
- 2310 BILLING
- 2311 REIMBURSEMENT/DISTRIBUTION
- 2312 NONCOMBATANT EVACUATION OPERATIONS (NEO)
- CHAPTER 24 BURDENSHARING AND OVERSEAS RELOCATION CONTRIBUTIONS BY FOREIGN ALLIES
- 2402 RESPONSIBILITIES
- 2403 MONETARY CONTRIBUTIONS
- 2404 ACCOUNTING
- 2405 AVAILABILITY OF CONTRIBUTIONS
- 2406 REPORTING REQUIREMENTS
- CHAPTER 25 DISPOSITION OF NON-DOD PERSONAL PROPERTY
- 2502 DISPOSITION OF UNCLAIMED PROPERTY
- 2504 NAVY AND MARINE CORPS PROCEDURES FOR DISPOSITION OF PERSONAL PROPERTY OF DECEASED MEMBERS
- CHAPTER 26 DEFENSE MODERNIZATION ACCOUNT
- DoD FMR Vol 13
- DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures
- CHAPTER 1 NONAPPROPRIATED FUND ACCOUNTING
- 0105 AUDITS
- 0106 ANNUAL REPORTING REQUIREMENTS
- CHAPTER 8 NONAPPROPRIATED FUND PAYROLL
- 0802 PAYROLL OVERSIGHT
- CHAPTER 11 ACCOUNTING FOR DEFINED BENEFIT PENSION AND OTHER POSTRETIREMENT PLANS
- 1101 OVERVIEW
- 1102 DEFINITIONS FOR TERMS IN FINANCIAL ACCOUNTING STATEMENT NO. 158
- 1103 BASIC PENSION ACCOUNTING PRINCIPLES
- 1104 BALANCE SHEET CLASSIFICATIONS
- 1105 INCOME STATEMENT CLASSIFICATIONS
- 1106 DISCLOSURES
- 1107 BASIC PENSION FUNDING (LIABILITY) PRINCIPLES
- DoD FMR Vol 14
- DoD FMR Vol 15
- DOD FMR Vol 15 - Security Assistance Policy and Procedures
- CHAPTER 1 GENERAL INFORMATION
- CHAPTER 3 ACCOUNTING
- 0310 WRITE-OFF AUTHORITY
- 0311 ANTIDEFICIENCY ACT VIOLATIONS AND ADVERSE FINANCIAL CONDITION REPORTS
- CHAPTER 7 PRICING
- 0710 TRAINING OF INTERNATIONAL STUDENTS
- CHAPTER 8 BILLING AND REIMBURSEMENT
- 0802 FMS BILLING STATEMENT
- DoD 5400.11-R
- DFARS
- Perform Instrument Closeout
- CBM: WSLM RPILM HRM FM MSSM
- Description
- Closeout of the procurement instrument includes those processes that execute contract closeout procedures from physical completion confirmation to archiving contracts in accordance with statutory regulations. This also includes the requirements for records retention.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Perform Internal Review of Model Results
- CBM: FM
- Description
- This process involves an internal review of the results of the populated cost performance model by the cost and revenue performance manager.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Perform Minimum Due Process
- CBM: FM
- Description
- Check if DoD processes are providing to the debtor their due process (more fully due process of law) in respect all of the legal rights that are owed is according to the law of the land.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Perform Period End Closing
- CBM: FM
- Description
- Record preclosing and closing debit and credit transactions for proprietary, budgetary and memorandum accounts as part of the current yearend closing process for each general ledger account.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Perform Programming
- CBM: FM
- Description
- Perform Programming is the process of using planning decisions, programming guidance, and congressional guidance for development of a detailed allocation of resources. Available resources are matched against requirements to develop the Program Objective Memorandum (POM) . POM reviewed along with other alternatives which address significant programmatic issues, such as airlift capacity, readiness, or modernization issues to create the Program Decision Memorandum (PDM).
- Linked constraints
- Public Law 101-576
- Public Law 103-62
- Public Law 103-62 Government Performance and Results Act of 1993
- SECTION 3. STRATEGIC PLANNING.
- SECTION 4. ANNUAL PERFORMANCE PLANS AND REPORTS.
- SECTION 5. MANAGERIAL ACCOUNTABILITY AND FLEXIBILITY.
- SECTION 11. TECHNICAL AND CONFORMING AMENDMENTS.
- Public Law 103-356
- Public Law 103-356 Government Management Reform Act of 1994
- SEC. 101. LIMITATION ON CERTAIN ANNUAL PAY ADJUSTMENTS.
- SEC. 201. SES ANNUAL LEAVE ACCUMULATION.
- SEC. 301. AUTHORITY TO INCREASE EFFICIENCY IN REPORTING TO CONGRESS.
- SEC. 402. ELECTRONIC PAYMENTS.
- SEC. 403. FRANCHISE FUND PILOT PROGRAMS.
- SEC. 404. <31 USC 501 note> SIMPLIFICATION OF MANAGEMENT REPORTING PROCESS.
- SEC. 405. ANNUAL FINANCIAL REPORTS.
- Public Law 107-296
- Public Law 107-296 Homeland Security Act of 2002
- Title II - Information Analysis and Infrastructure Protection
- Subtitle A - Directorate for Information Analysis and Infrastructure Protection; Access to Information
- SEC. 201. Directorate for Information Analysis and Infrastructure Protection
- Public Law 107-347
- Public Law 107-347 E-Government Act of 2002
- TITLE-III--INFORMATION SECURITY
- SEC. 301. INFORMATION SECURITY
- USC Title 5
- USC Title 5 Government Organization and Employees
- PART I - THE AGENCIES GENERALLY
- CHAPTER 3 - POWERS
- USC Title 10
- USC Title 10 Armed Forces
- Subtitle A - General Military Law
- PART I - ORGANIZATION AND GENERAL MILITARY POWERS
- CHAPTER 2 - DEPARTMENT OF DEFENSE
- Sec. 113. Secretary of Defense
- Sec. 119. Special access programs: congressional oversight
- CHAPTER 3 - GENERAL POWERS AND FUNCTIONS
- Sec. 123b. Forces stationed abroad: limitation on number
- Sec. 126. Transfer of funds and employees
- Sec. 127. Emergency and extraordinary expenses
- Sec. 127a. Operations for which funds are not provided in advance: funding mechanisms
- Sec. 127b. Assistance in combating terrorism: rewards
- Sec. 129. Prohibition of certain civilian personnel management constraints
- Sec. 129a. General personnel policy
- CHAPTER 4 - OFFICE OF THE SECRETARY OF DEFENSE
- Sec. 139. Director of Operational Test and Evaluation
- CHAPTER 5 - JOINT CHIEFS OF STAFF
- Sec. 151. Joint Chiefs of Staff: composition; functions
- CHAPTER 7 - BOARDS, COUNCILS, AND COMMITTEES
- Sec. 186. Defense Business System Management Committee
- CHAPTER 9 - DEFENSE BUDGET MATTERS
- Sec. 231a. Budgeting for procurement of aircraft for the Navy and Air Force: annual plan and certification
- PART II - PERSONNEL
- CHAPTER 53 - MISCELLANEOUS RIGHTS AND BENEFITS
- Sec. 1051b. Bilateral or regional cooperation programs: awards and mementos to recognize superior noncombat achievements or performance
- CHAPTER 76 - MISSING PERSONS
- Sec. 1501. System for accounting for missing persons
- CHAPTER 87 - DEFENSE ACQUISITION WORKFORCE
- SUBCHAPTER I - GENERAL AUTHORITIES AND RESPONSIBILITIES
- Sec. 1705. Department of Defense Acquisition Workforce Development Fund
- PART IV - SERVICE, SUPPLY, AND PROCUREMENT
- CHAPTER 131 - PLANNING AND COORDINATION
- Sec. 2214. Transfer of funds: procedure and limitations
- CHAPTER 135 - SPACE PROGRAMS
- Sec. 2272. Space science and technology strategy: coordination
- CHAPTER 172 - STRATEGIC ENVIRONMENTAL RESEARCH AND DEVELOPMENT PROGRAM
- Sec. 2904. Strategic Environmental Research and Development Program Scientific Advisory Board
- USC Title 22
- USC Title 22 Foreign Relations and Intercourse
- CHAPTER 32 - FOREIGN ASSISTANCE
- SUBCHAPTER II - MILITARY ASSISTANCE AND SALES
- PART II - MILITARY ASSISTANCE
- Sec. 2321j. Authority to transfer excess defense articles
- CHAPTER 39 - ARMS EXPORT CONTROL
- SUBCHAPTER III - MILITARY EXPORT CONTROLS
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 11 - THE BUDGET AND FISCAL, BUDGET, AND PROGRAM INFORMATION
- Sec. 1105. Budget contents and submission to Congress
- Sec. 1112. Fiscal, budget, and program information
- USC Title 32
- USC Title 32 National Guard
- CHAPTER 1 - ORGANIZATION
- Sec. 106. Annual appropriations
- Sec. 107. Availability of appropriations
- Sec. 112. Drug interdiction and counter-drug activities
- CHAPTER 5 - TRAINING
- Sec. 503. Participation in field exercises
- Sec. 509. National Guard Youth Challenge Program of opportunities for civilian youth
- CHAPTER 9 - HOMELAND DEFENSE ACTIVITIES
- Sec. 905. Funding assistance
- Sec. 908. Annual report
- USC Title 37
- USC Title 37 Pay and Allowances of the Uniformed Services
- CHAPTER 19 - ADMINISTRATION
- Sec. 1009. Adjustments of monthly basic pay
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 13 - PUBLIC PROPERTY
- Sec. 1303. Disposition of surplus real property
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART D - PUBLIC BUILDINGS, GROUNDS, AND PARKS IN THE DISTRICT OF COLUMBIA
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 6A - PUBLIC HEALTH SERVICE
- SUBCHAPTER XXVI - NATIONAL ALL-HAZARDS PREPAREDNESS FOR PUBLIC HEALTH EMERGENCIES
- PART C - STRENGTHENING PUBLIC HEALTH SURVEILLANCE SYSTEMS
- Sec. 300hh-31. Epidemiology-laboratory capacity grants
- CHAPTER 68 - DISASTER RELIEF
- SUBCHAPTER IV - MAJOR DISASTER ASSISTANCE PROGRAMS
- Sec. 5171. Federal facilities
- CHAPTER 103 - COMPREHENSIVE ENVIRONMENTAL RESPONSE, COMPENSATION, AND LIABILITY
- SUBCHAPTER I - HAZARDOUS SUBSTANCES RELEASES, LIABILITY, COMPENSATION
- Sec. 9620. Federal facilities
- USC Title 50
- USC Title 50 War and National Defense
- CHAPTER 32 - CHEMICAL AND BIOLOGICAL WARFARE PROGRAM
- Sec. 1521. Destruction of existing stockpile of lethal chemical agents and munitions
- Sec. 1522. Conduct of chemical and biological defense program
- SFFAS 4
- SFFAS 4 Managerial Cost Accounting Concepts and Standards for the Federal Government
- MANAGERIAL COST ACCOUNTING STANDARDS
- REQUIREMENT FOR COST ACCOUNTING
- Need for Consistent Cost Accounting on a Regular Basis
- Basic Cost Accounting Processes
- Complexity of Cost Accounting Processes
- Cost Findings, Studies, and Analyses
- RESPONSIBILITY SEGMENTS
- Defining Responsibility Segments
- Purposes of Segmentation
- Structuring Responsibility Segments
- FULL COST
- Direct Costs
- Indirect Costs
- Certain Cost Elements
- Costs of Public Assistance and Social Insurance Programs
- Costs related to Property, Plant and Equipment
- Non-production costs
- INTER-ENTITY COSTS
- Accounting and Implementation Guidance
- Recognition Criteria
- COSTING METHODOLOGY
- Cost Accumulation
- Cost Assignment
- Directly tracing costs to outputs
- Assigning costs on a cause-and-effect basis
- Allocating costs
- Cost-benefit considerations
- Selecting a Costing Methodology
- Activity-based costing (ABC)
- Job order costing
- Process costing
- Standard costing
- SFFAS 18
- SFFAS 18 Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- ACCOUNTING STANDARDS
- FOR DIRECT LOANS AND LOAN GUARANTEES
- SUBSIDY REESTIMATES - AN AMENDMENT TO SFFAS No. 2
- RECONCILIATION
- DISCLOSURE AND DISCUSSION
- OMB Circular A-11
- OMB Circular A-11 Preparation, Submission, and Execution of the Budget
- August 2009
- PART 1 GENERAL INFORMATION
- SECTION 10-OVERVIEW OF THE BUDGET
- SECTION 15-BASIC BUDGET LAWS
- PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
- SECTION 25-SUMMARY OF REQUIREMENTS
- SECTION 31-COMPLIANCE WITH ADMINISTRATION POLICIES AND OTHER GENERAL REQUIREMENTS
- SECTION 32-PERSONNEL COMPENSATION, BENEFITS, AND RELATED COSTS
- SECTION 33-ESTIMATES RELATED TO SPECIFIC TYPES OF PROGRAMS AND EXPENDITURES
- SECTION 51-BASIC JUSTIFICATION MATERIALS
- SECTION 52-INFORMATION ON FINANCIAL MANAGEMENT
- SECTION 53-INFORMATION TECHNOLOGY AND E-GOVERNMENT
- SECTION 54-RENTAL PAYMENTS FOR SPACE AND LAND
- SECTION 79-THE BUDGET DATA SYSTEM
- SECTION 80-DEVELOPMENT OF BASELINE ESTIMATES
- SECTION 81-POLICY AND BASELINE ESTIMATES OF BUDGET AUTHORITY, OUTLAYS, AND RECEIPTS (SCHEDULES A, S, R, AND K)
- SECTION 82-PROGRAM AND FINANCING (SCHEDULE P)
- SECTION 84-CHARACTER CLASSIFICATION (SCHEDULE C)
- SECTION 85-ESTIMATING EMPLOYMENT LEVELS AND THE EMPLOYMENT SUMMARY (SCHEDULE Q)
- SECTION 86-SPECIAL SCHEDULES
- PART 7 PLANNING, BUDGETING, ACQUISITION, AND MANAGEMENT OF CAPITAL ASSETS
- SECTION 300-PLANNING, BUDGETING, ACQUISITION, AND MANAGEMENT OF CAPITAL ASSETS
- PART 8 APPENDICES
- APPENDIX B-BUDGETARY TREATMENT OF LEASE-PURCHASES AND LEASES OF CAPITAL ASSETS
- APPENDIX F-FORMAT OF SF 132 AND SF 133
- APPENDIX G-CROSSWALK BETWEEN ANTIDEFICIENCY ACT AND TITLE 31 OF THE U.S. CODE
- APPENDIX H-CHECKLIST FOR FUND CONTROL REGULATIONS
- APPENDIX J-PRINCIPLES OF BUDGETING FOR CAPITAL ASSET ACQUISITIONS
- APPENDIX K-SELECTED OMB GUIDANCE AND OTHER REFERENCES REGARDING CAPITAL ASSETS
- OMB Circular A-21
- OMB Circular A-21 Principles for Determining Costs Applicable to Grants, Contracts, and Other Agreements with Educational Institutions
- C. Basic considerations.
- E. F&A costs.
- F. Identification and assignment of F&A costs.
- G. Determination and application of F&A cost rate or rates.
- H. Simplified method for small institutions.
- J. General provisions for selected items of cost.
- K. Certification of charges.
- Appendix A Part 99005 -- Cost Accounting Standards for Educational Institutions.
- OMB Circular A-87
- OMB Circular A-87 Cost Principles for State, Local, and Indian Tribal Governments
- ATTACHMENT A General Principles for Determining Allowable Costs
- ATTACHMENT B Selected Items of Cost
- ATTACHMENT C State/Local Wide Central Service Cost Allocation Plans
- ATTACHMENT D Public Assistance Cost Allocation Plans
- ATTACHMENT E State and Local Indirect Cost Rate Proposals
- OMB Circular A-102
- OMB Circular A-127
- OMB Circular A-127 Financial Management Systems
- 5. Definitions
- 6. Policy
- 7. Service Provider Requirements
- 8. FFMIA Compliance
- 9. Assignment of Responsibilities
- OMB Circular A-129
- OMB Circular A-129 - Policies for Federal Credit Programs and Non-Tax Receivables (REVISED)
- Appendices
- APPENDIX A
- I. RESPONSIBILITIES OF DEPARTMENTS AND AGENCIES
- II. BUDGET AND LEGISLATIVE POLICY FOR CREDIT PROGRAMS
- OMB Circular A-130
- OMB Memo 04-04
- OMB Memo 06-19
- TFM Vol 1 Part 2
- TFM Vol 1 Part 2 Central Accounting and Reporting
- Chapter 4700 AGENCY REPORTING REQUIREMENTS FOR THE FINANCIAL REPORT OF THE UNITED STATES GOVERNMENT
- Section 4706-Intragovernmental Requirements
- JFMIP SR-00-01
- JFMIP-SR-00-01 Guaranteed Loan Systems Requirements Link unavailable at time of publication
- JFMIP SR-01-04
- JFMIP SR-01-04 Framework for Federal Financial Management Systems Link unavailable at time of publication
- JFMIP SR-02-02
- JFMIP-SR-02-02 Acquisition/Financial Systems Interface Requirements Federal Financial Management System Requirements Link unavailable at time of publication
- JFMIP SR-03-01
- JFMIP-SR-03-01 Revenue System Requirements Link unavailable at time of publication
- OFFM-NO-0106
- DoDD 8000.01
- DoDD 8500.01E
- CJCSI 3137.01
- CJCSI 3137.01D THE FUNCTIONAL CAPABILITIES BOARD (FCB)
- ENCLOSURE A FUNCTIONAL CAPABILITIES BOARD OVERVIEW
- ENCLOSURE B RESPONSIBILITIES
- GLOSSARY
- PART II - DEFINITIONS
- CJCSI 8501.01
- CJCSI 8501.01A Chairman of the Joint Chiefs of Staff, Combatant Commanders, and Joint Staff Participation in the Planning, Programming, Budgeting, and Execution System
- ENCLOSURE A RESPONSIBILITIES
- ENCLOSURE B JOINT PARTICIPATION IN DOD PLANNING, PROGRAMMING, BUDGETING, AND EXECUTION
- ENCLOSURE C THE CONGRESSIONAL BUDGET PROCESS
- DoDI 8500.2
- DoDI 8510.01
- DoD 4120.24-M
- DoD4120.24-M Defense Standardization Program (DSP) Policies and Procedures
- CHAPTER 2 ORGANIZATION OF THE DEFENSE STANDARDIZATION PROGRAM (DSP)
- C2.1. GENERAL
- CHAPTER 3 STANDARDIZATION IN THE ACQUISITION PROCESS
- CHAPTER 4 STANDARDIZATION MANAGEMENT
- CHAPTER 5 STANDARDIZATION DOCUMENT POLICIES
- CHAPTER 6 U.S. PARTICIPATION IN THE DEVELOPMENT AND RATIFICATION OF INTERNATIONAL STANDARDIZATION AGREEMENTS INTENDED FOR USE IN DEFENSE ACQUISITIONS
- DoD 5105.38-M
- DoD 5105.38-M Security Assistance Management Manual (SAMM)
- C14. CHAPTER 14 FORECASTING, PROGRAMMING, BUDGETING, AND AUDITS
- C14.1. FORECASTING AND JAVITS REPORTS
- C14.2. PROGRAMMING
- C14.3. BUDGETING
- DoD FMR Vol 02A
- DOD FMR Vol 02A - Budget Formulation and Presentation
- CHAPTER 1 GENERAL INFORMATION
- 0101 GENERAL POLICIES
- 0102 FUNDING POLICIES
- 0103 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0104 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- 0105 BUDGET AUTOMATION REQUIREMENTS
- 0106 UNIFORM BUDGET AND FISCAL ACCOUNTING CLASSIFICATIONS
- 0107 AUTOMATED FUTURE YEARS DEFENSE PROGRAM (FYDP) DATABASES
- 0109 SELECT AND NATIVE PROGRAMMING (SNaP) DATA INPUT SYSTEM - BASIC GUIDANCE FOR INPUT THROUGH SNaP OF PROGRAMMING DETAIL DATA AND SELECTED BUDGET EXHIBITS FOR JOINT USE OF THE PROGRAM AND BUDGET REVIEW
- CHAPTER 2 MILITARY PERSONNEL APPROPRIATIONS
- 0201 GENERAL
- 0202 ACTIVE MILITARY PERSONNEL AND MEDICARE-ELIGIBLE RETIREE HEALTH FUND CONTRIBUTION APPROPRIATIONS
- 0203 RESERVE MILITARY PERSONNEL AND MEDICARE-ELIGIBLE RETIREE HEALTH FUND CONTRIBUTION APPROPRIATIONS
- 0204 DOD MILITARY PERSONNEL RETIREMENT REQUIREMENTS
- 0205 DOD MILITARY PERSONNEL - CIVIL FUNCTIONS
- CHAPTER 3 OPERATION AND MAINTENANCE APPROPRIATIONS
- 0301 GENERAL
- 0302 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0303 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- DoD FMR Vol 02B
- DoD FMR Vol 2B - Budget Formulation and Presentation
- CHAPTER 4 PROCUREMENT APPROPRIATIONS
- 0401 GENERAL
- 0403 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0404 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- 0405 PROCUREMENT APPROPRIATION SUBMISSION FORMATS
- CHAPTER 5 RESEARCH, DEVELOPMENT, TEST, AND EVALUATION APPROPRIATIONS
- 0501 GENERAL
- 0502 UNIFORM BUDGET AND FISCAL ACCOUNTING CLASSIFICATION
- 0503 INTEGRATED PROGRAM/BUDGET REVIEW SUBMISSION AND PRESIDENT?S BUDGET JUSTIFICATION SUBMISSION
- 0504 RDT&E APPROPRIATION SUBMISSION FORMATS
- CHAPTER 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS
- 0601 GENERAL
- 0602 UNIFORM BUDGET AND FISCAL ACCOUNTING CLASSIFICATION
- 0603 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0604 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 7 BASE REALIGNMENT AND CLOSURE APPROPRIATIONS
- 0703 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 8 FACILITIES SUSTAINMENT AND RESTORATION/MODERNIZATION
- 0801 GENERAL
- 0802 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0803 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- 0804 REVENUE FROM TRANSFER OR DISPOSAL OF DOD REAL PROPERTY AND REVENUE FROM LEASING OUT OF DOD ASSETS
- 0805 DOD OVERSEAS MILITARY FACILITY INVESTMENT RECOVERY ACCOUNT
- CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS
- 0901 GENERAL
- 0902 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0903 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 10 PUBLIC ENTERPRISE, MANAGEMENT, AND TRUST FUNDS
- 1001 GENERAL
- 1002 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 11 OFFSETTING RECEIPTS
- 1102 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 12 DEFENSE HEALTH PROGRAM
- 1202 PROGRAM AND BUDGET REVIEW SUBMISSION
- 1203 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 13 DEFENSE ENVIRONMENTAL RESTORATION
- 1301 GENERAL
- 1302 PROGRAM AND BUDGET REVIEW SUBMISSION
- 1303 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 14 DRUG INTERDICTION AND COUNTER-DRUG ACTIVITIES
- 1402 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 15 OVERSEAS COST REPORT
- 1501 GENERAL
- 1502 PROGRAM AND BUDGET REVIEW SUBMISSION
- 1503 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 16 INTELLIGENCE PROGRAMS/ACTIVITIES
- 1602 SUBMISSION
- CHAPTER 17 CONTINGENCY OPERATIONS
- 1701 GENERAL
- 1702 PROGRAM AND BUDGET REVIEW SUBMISSION & CONGRESSIONAL JUSTIFICATION/ PRESENTATION
- 1703. CONTINGENCY OPERATIONS SUBMISSION FORMATS
- CHAPTER 18 INFORMATION TECHNOLOGY
- 1801 GENERAL
- 1802 PROGRAM AND BUDGET ESTIMATES SUBMISSION
- 1803 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 19 OTHER SPECIAL ANALYSES
- 1902 COMBATING TERRORISM
- 1903 MAJOR RANGE AND TEST FACILITY BASE
- 1905 FINANCIAL MANAGEMENT ACTIVITIES
- 1906 GOVERNMENT PERFORMANCE AND RESULTS ACT (GPRA)
- 1907 INFORMATION ON OVERSEAS STAFFING (POSITIONS FILLED)
- 1908 FEDERAL CREDIT PROGRAMS
- DoD FMR Vol 03
- DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources
- CHAPTER 2 APPORTIONMENT AND REAPPORTIONMENT PROCESS
- 0202 REQUIREMENTS
- CHAPTER 3 APPROPRIATION TRANSFER AUTHORITIES
- 0304 ACTIONS RELATED TO EXERCISE OF TRANSFER AUTHORITY
- CHAPTER 5 SPECIAL MILITARY CONSTRUCTION/FAMILY HOUSING FUND RELEASE PROCEDURES
- APPENDIX A INSTRUCTIONS FOR FORMAT 460 "MILITARY CONSTRUCTION/FAMILY HOUSING PROGRAM FUND APPROVAL"
- CHAPTER 6 REPROGRAMMING OF DOD APPROPRIATED FUNDS
- 0602 REPROGRAMMING DOCUMENTS IN GENERAL
- 0603 DETAILED PROCEDURES FOR BASE FOR REPROGRAMMING ACTIONS
- 0604 REPROGRAMMING ACTIONS
- 0605 DD 1416, REPORT OF PROGRAMS
- 0606 REPROGRAMMING OF INTELLIGENCE RESOURCES
- 0607 REPROGRAMMING OF SPECIAL ACCESS PROGRAMS
- 0608 BELOW-THRESHOLD REPROGRAMMING ACTIONS
- 0609 REPLACEMENT OF ITEMS SOLD FROM INVENTORY
- 0610 REPROGRAMMING POLICY FOR CLOSING APPROPRIATION ACCOUNTS (31 U.S.C. 1551 et seq)
- 0611 NATIONAL GUARD AND RESERVE EQUIPMENT APPROPRIATION NOTIFICATION PROCEDURES
- 0612 READINESS TRANSFER REPORT
- 0613 OPERATION AND MAINTENANCE QUARTERLY EXECUTION REPORT
- CHAPTER 7 REPROGRAMMING OF MILITARY CONSTRUCTION AND FAMILY HOUSING APPROPRIATED FUNDS
- 0702 SUBMISSION REQUIREMENTS
- 0703 PROCEDURES
- CHAPTER 9 STATUS OF PRIOR YEAR CONSTRUCTION ACCOUNTS
- 0901 FUNDING REVIEW OF PRIOR YEAR PROGRAM EXECUTION
- APPENDIX A INSTRUCTIONS FOR COMPLETION OF MC-4 EXHIBIT MILITARY CONSTRUCTION FUNDING REVIEW
- Chapter 17 ACCOUNTING REQUIREMENTS FOR MILITARY CONSTRUCTION PROJECTS
- 1701. GENERAL
- 1702. EFFORTS TO BE FINANCED BY MILITARY CONSTRUCTION APPROPRIATIONS
- 1703. EFFORTS FINANCED BY OTHER THAN MILITARY CONSTRUCTION APPROPRIATIONS
- 1704. AUTHORIZATION, APPROPRIATION, OBLIGATION, AND EXPENDITURE RESTRICTIONS
- DoD FMR Vol 04
- DoD FMR Vol 15
- DOD FMR Vol 15 - Security Assistance Policy and Procedures
- CHAPTER 2 FINANCE
- 0201 INTRODUCTION
- DoD 5400.11-R
- Perform Receipt, Acceptance, and Return
- CBM: WSLM RPILM HRM FM MSSM
- Description
- Perform Receipt, Acceptance and Return involves confirming that goods and/or services were delivered as ordered, any errors were resolved, and formal acceptance was rendered by the government. This process may also include the generation of an acceptance document, government ownership of goods tendered, and the accrual of a liability and expenditure. When formal acceptance is not rendered by the government, items must be returned to vendors. Examples of returns include overages, damage, mis-orders, or mis-picks. This activity also includes physical receipt of goods. This process step connects to the asset accountability portion of the BEA.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Perform Reporting
- CBM: FM
- Description
- This activity includes receiving financial and management reporting requirements, preparing the information product, and distributing the finished product to the requestor. The activity distributes information in a specified format for analysis and decision-making. This activity routinely involves summarizing and clearly communicating information collected through various means and provides output results based on specified reporting requirements such as format, frequency and type.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Perform Reprogramming and Transfers
- CBM: FM
- Description
- This process realigns funds from the original Congressional enactment or subsequent distribution of funds to new areas.
- Linked constraints
- Public Law 103-356
- Public Law 103-356 Government Management Reform Act of 1994
- SEC. 101. LIMITATION ON CERTAIN ANNUAL PAY ADJUSTMENTS.
- SEC. 201. SES ANNUAL LEAVE ACCUMULATION.
- SEC. 301. AUTHORITY TO INCREASE EFFICIENCY IN REPORTING TO CONGRESS.
- SEC. 402. ELECTRONIC PAYMENTS.
- SEC. 403. FRANCHISE FUND PILOT PROGRAMS.
- SEC. 404. <31 USC 501 note> SIMPLIFICATION OF MANAGEMENT REPORTING PROCESS.
- SEC. 405. ANNUAL FINANCIAL REPORTS.
- USC Title 10
- USC Title 10 Armed Forces
- Subtitle A - General Military Law
- PART I - ORGANIZATION AND GENERAL MILITARY POWERS
- CHAPTER 23 - MISCELLANEOUS STUDIES AND REPORTS
- PART IV - SERVICE, SUPPLY, AND PROCUREMENT
- CHAPTER 131 - PLANNING AND COORDINATION
- Sec. 2214. Transfer of funds: procedure and limitations
- USC Title 22
- USC Title 22 Foreign Relations and Intercourse
- CHAPTER 7 - INTERNATIONAL BUREAUS, CONGRESSES, ETC.
- SUBCHAPTER XVI - UNITED NATIONS ORGANIZATION
- Sec. 287b. Reports to Congress by President
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 11 - THE BUDGET AND FISCAL, BUDGET, AND PROGRAM INFORMATION
- Sec. 1112. Fiscal, budget, and program information
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 5 - PROPERTY MANAGEMENT
- SUBCHAPTER V - OPERATION OF BUILDINGS AND RELATED ACTIVITIES
- Sec. 583. Construction of buildings
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART B - UNITED STATES CAPITOL
- CHAPTER 51 - UNITED STATES CAPITOL BUILDINGS AND GROUNDS
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 6A - PUBLIC HEALTH SERVICE
- SUBCHAPTER XV - HEALTH INFORMATION AND HEALTH PROMOTION
- Sec. 300u-11. Prevention and Public Health Fund
- OMB Circular A-11
- OMB Circular A-11 Preparation, Submission, and Execution of the Budget
- August 2009
- PART 1 GENERAL INFORMATION
- SECTION 10-OVERVIEW OF THE BUDGET
- PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
- OMB Circular A-127
- OMB Circular A-127 Financial Management Systems
- 5. Definitions
- 6. Policy
- 7. Service Provider Requirements
- 8. FFMIA Compliance
- 9. Assignment of Responsibilities
- OMB Memo 04-04
- OMB Memo 06-19
- OFFM-NO-0106
- Core Financial System Requirements OFFM-NO-0106
- Budgetary Resource Management Function
- Budget Planning Process
- Budget Preparation Process
- Budget Authority Process
- Funds Distribution Process
- Funds Control Process
- Funds Status Process
- Payment Management Function
- Payment Follow-Up Process
- Receivable Management Function
- Customer Information Maintenance Process
- Receivables and Billing Process
- Debt Management Process
- Collections and Offsets Process
- Fund Balance with Treasury Management Function
- Payment Confirmation Process
- Reconciliation and Reporting Process
- Technical System Requirements
- Workflow/Messaging
- DoDD 8500.01E
- CJCSI 8501.01
- CJCSI 8501.01A Chairman of the Joint Chiefs of Staff, Combatant Commanders, and Joint Staff Participation in the Planning, Programming, Budgeting, and Execution System
- ENCLOSURE C THE CONGRESSIONAL BUDGET PROCESS
- DoDI 8500.2
- DoDI 8510.01
- DoD 4140.26-M
- DoD FMR Vol 02B
- DoD FMR Vol 2B - Budget Formulation and Presentation
- CHAPTER 4 PROCUREMENT APPROPRIATIONS
- 0401 GENERAL
- 0403 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0404 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 5 RESEARCH, DEVELOPMENT, TEST, AND EVALUATION APPROPRIATIONS
- 0504 RDT&E APPROPRIATION SUBMISSION FORMATS
- CHAPTER 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS
- 0601 GENERAL
- 0602 UNIFORM BUDGET AND FISCAL ACCOUNTING CLASSIFICATION
- 0603 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0604 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 7 BASE REALIGNMENT AND CLOSURE APPROPRIATIONS
- 0703 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 8 FACILITIES SUSTAINMENT AND RESTORATION/MODERNIZATION
- 0801 GENERAL
- 0802 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0803 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- 0804 REVENUE FROM TRANSFER OR DISPOSAL OF DOD REAL PROPERTY AND REVENUE FROM LEASING OUT OF DOD ASSETS
- 0805 DOD OVERSEAS MILITARY FACILITY INVESTMENT RECOVERY ACCOUNT
- CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS
- 0901 GENERAL
- 0902 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0903 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 10 PUBLIC ENTERPRISE, MANAGEMENT, AND TRUST FUNDS
- 1002 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 11 OFFSETTING RECEIPTS
- 1102 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 12 DEFENSE HEALTH PROGRAM
- 1202 PROGRAM AND BUDGET REVIEW SUBMISSION
- 1203 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 13 DEFENSE ENVIRONMENTAL RESTORATION
- 1301 GENERAL
- 1302 PROGRAM AND BUDGET REVIEW SUBMISSION
- 1303 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 14 DRUG INTERDICTION AND COUNTER-DRUG ACTIVITIES
- 1402 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 15 OVERSEAS COST REPORT
- 1501 GENERAL
- 1502 PROGRAM AND BUDGET REVIEW SUBMISSION
- 1503 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 17 CONTINGENCY OPERATIONS
- 1701 GENERAL
- 1702 PROGRAM AND BUDGET REVIEW SUBMISSION & CONGRESSIONAL JUSTIFICATION/ PRESENTATION
- 1703. CONTINGENCY OPERATIONS SUBMISSION FORMATS
- CHAPTER 18 INFORMATION TECHNOLOGY
- 1801 GENERAL
- 1802 PROGRAM AND BUDGET ESTIMATES SUBMISSION
- 1803 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 19 OTHER SPECIAL ANALYSES
- 1902 COMBATING TERRORISM
- 1903 MAJOR RANGE AND TEST FACILITY BASE
- 1905 FINANCIAL MANAGEMENT ACTIVITIES
- 1906 GOVERNMENT PERFORMANCE AND RESULTS ACT (GPRA)
- 1907 INFORMATION ON OVERSEAS STAFFING (POSITIONS FILLED)
- 1908 FEDERAL CREDIT PROGRAMS
- DoD FMR Vol 03
- DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources
- CHAPTER 2 APPORTIONMENT AND REAPPORTIONMENT PROCESS
- 0202 REQUIREMENTS
- CHAPTER 3 APPROPRIATION TRANSFER AUTHORITIES
- 0301 GENERAL
- 0302 TYPES OF TRANSFER AUTHORITIES
- 0303 STATUS REPORT ON TRANSFER ACTIONS
- 0304 ACTIONS RELATED TO EXERCISE OF TRANSFER AUTHORITY
- CHAPTER 4 FUNCTIONAL TRANSFERS
- 0401 STATUTORY AUTHORITY
- 0402 TYPES OF TRANSFER AUTHORITIES
- CHAPTER 5 SPECIAL MILITARY CONSTRUCTION/FAMILY HOUSING FUND RELEASE PROCEDURES
- 0502 OVERVIEW
- 0503 SUBMISSION REQUIREMENTS
- APPENDIX A INSTRUCTIONS FOR FORMAT 460 "MILITARY CONSTRUCTION/FAMILY HOUSING PROGRAM FUND APPROVAL"
- CHAPTER 6 REPROGRAMMING OF DOD APPROPRIATED FUNDS
- 0602 REPROGRAMMING DOCUMENTS IN GENERAL
- 0603 DETAILED PROCEDURES FOR BASE FOR REPROGRAMMING ACTIONS
- 0604 REPROGRAMMING ACTIONS
- 0605 DD 1416, REPORT OF PROGRAMS
- 0606 REPROGRAMMING OF INTELLIGENCE RESOURCES
- 0607 REPROGRAMMING OF SPECIAL ACCESS PROGRAMS
- 0608 BELOW-THRESHOLD REPROGRAMMING ACTIONS
- 0609 REPLACEMENT OF ITEMS SOLD FROM INVENTORY
- 0610 REPROGRAMMING POLICY FOR CLOSING APPROPRIATION ACCOUNTS (31 U.S.C. 1551 et seq)
- 0611 NATIONAL GUARD AND RESERVE EQUIPMENT APPROPRIATION NOTIFICATION PROCEDURES
- 0612 READINESS TRANSFER REPORT
- 0613 OPERATION AND MAINTENANCE QUARTERLY EXECUTION REPORT
- CHAPTER 7 REPROGRAMMING OF MILITARY CONSTRUCTION AND FAMILY HOUSING APPROPRIATED FUNDS
- 0702 SUBMISSION REQUIREMENTS
- 0703 PROCEDURES
- CHAPTER 13 RECEIPT AND DISTRIBUTION OF BUDGETARY RESOURCES DEPARTMENTAL-LEVEL
- 1302 STANDARDS
- 1303 ACCOUNT ADJUSTMENTS AND ACCOUNT CLOSING PROCEDURES
- CHAPTER 14 RECEIPT AND DISTRIBUTION OF BUDGETARY RESOURCES AT THE INTERMEDIATE-LEVEL
- 1401 GENERAL
- 1402 STANDARDS
- 1403 ACCOUNT CLOSING PROCEDURES
- CHAPTER 15 RECEIPT AND USE OF BUDGETARY RESOURCES EXECUTION LEVEL
- 1501 GENERAL
- 1502 STANDARDS
- Chapter 17 ACCOUNTING REQUIREMENTS FOR MILITARY CONSTRUCTION PROJECTS
- 1701. GENERAL
- DoD FMR Vol 06A
- DOD FMR Vol 06A - Reporting Policy and Procedures
- CHAPTER 7 FOREIGN CURRENCY REPORTS
- 0702 REPORTING PROCEDURES
- DoD FMR Vol 11B
- DoD FMR Vol 12
- DoD FMR Vol 12 - Special Accounts Funds and Programs
- CHAPTER 12 IDENTIFICATION, RETENTION, AND USE OF ENERGY AND WATER CONSERVATION SAVINGS
- 1203 ENERGY SAVINGS AND INCENTIVES RECEIVED FROM UTILITIES
- DoD 5400.11-R
- Public Law 103-356
- Perform Required Financial Statement Eliminations
- CBM: FM
- Description
- Document identified balances resulting from intraagency transactions that should be eliminated during the financial statement consolidation process.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Perform Status of Funds Reconciliation
- CBM: FM
- Description
- Perform status of funds reconciliation is required to support the management of funds available for commitments and obligations. It also provides information necessary for internal decision-making on how funds were spent throughout a specific accounting period (e.g. fiscal month and fiscal year).
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Perform Treasury Operations
- CBM: FM
- Description
- The Perform Treasury Operations process includes the execution of disbursements and collections, and all related Treasury reporting. The process also includes replacement of financial instruments for use by the Department of Defense. This process also includes cash management and the management of securities held for the production of investment revenues, net of premiums and discounts. The process also includes reconciling Fund Balance With Treasury (FBWT) transactions with Treasury information to assure proper and timely posting of the undistributed disbursements and collections.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Populate Cost Performance Model
- CBM: FM
- Description
- This process collects input data from Industry Partners, Government Partners and Other Domains and distributes it to the responsibility segments and cost objects outlined in the model framework. This is accomplished according to the methodologies incorporated by the Define Model process and produces the cost and revenue measurements (populated model) to be consumed by user communities. The model results may also be utilized by the Perform Analysis process. The start event for this process is Model Completed. The core steps associated with this process are capturing business event data, accumulating or allocating costs to final objects within a model, applying anomaly detection criteria to model results, and reviewing and publishing approved model results. The end event for the process is Model Populated.
- Linked constraints
- Public Law 106-531
- Public Law 106-531 Reports Consolidation Act of 2000
- SEC. 2. FINDINGS AND PURPOSES.
- SEC.3. CONSOLIDATED REPORTS.
- SEC. 4. AMENDMENTS RELATING TO AUDITED FINANCIAL STATEMENTS.
- SEC.5. AMENDMENTS RELATING TO PROGRAM PERFORMANCE REPORTS.
- USC Title 10
- USC Title 10 Armed Forces
- Subtitle A - General Military Law
- PART II - PERSONNEL
- CHAPTER 56 - DEPARTMENT OF DEFENSE MEDICARE-ELIGIBLE RETIREE HEALTH CARE FUND
- Sec. 1113. Payments from the Fund
- Sec. 1115. Determination of contributions to the Fund
- CHAPTER 57 - DECORATIONS AND AWARDS
- Sec. 1126. Gold star lapel button: eligibility and distribution
- CHAPTER 58 - BENEFITS AND SERVICES FOR MEMBERS BEING SEPARATED OR RECENTLY SEPARATED
- Sec. 1144. Employment assistance, job training assistance, and other transitional services: Department of Labor
- Sec. 1145. Health benefits
- Sec. 1152. Assistance to eligible members and former members to obtain employment with law enforcement agencies
- CHAPTER 71 - COMPUTATION OF RETIRED PAY
- Sec. 1401a. Adjustment of retired pay and retainer pay to reflect changes in Consumer Price Index
- CHAPTER 73 - ANNUITIES BASED ON RETIRED OR RETAINER PAY
- SUBCHAPTER I - RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN
- Sec. 1439. Refund of amounts deducted from retired pay
- SUBCHAPTER II - SURVIVOR BENEFIT PLAN
- Sec. 1451. Amount of annuity
- CHAPTER 74 - DEPARTMENT OF DEFENSE MILITARY RETIREMENT FUND
- Sec. 1465. Determination of contributions to the Fund
- Sec. 1466. Payments into the Fund
- CHAPTER 75 - DECEASED PERSONNEL
- SUBCHAPTER II - DEATH BENEFITS
- Sec. 1485. Dependents of members of armed forces
- Sec. 1486. Other citizens of United States
- Sec. 1490. Transportation of remains: certain retired members and dependents who die in military medical facilities
- Sec. 1491. Funeral honors functions at funerals for veterans
- CHAPTER 76 - MISSING PERSONS
- Sec. 1504. Subsequent board of inquiry
- CHAPTER 81 - CIVILIAN EMPLOYEES
- Sec. 1593. Uniform allowance: civilian employees
- Sec. 1598. Assistance to terminated employees to obtain certification and employment as teachers or employment as teachers' aides
- CHAPTER 83 - CIVILIAN DEFENSE INTELLIGENCE EMPLOYEES
- SUBCHAPTER I - DEFENSE-WIDE INTELLIGENCE PERSONNEL POLICY
- Sec. 1603. Additional compensation, incentives, and allowances
- CHAPTER 87 - DEFENSE ACQUISITION WORKFORCE
- SUBCHAPTER II - DEFENSE ACQUISITION POSITIONS
- Sec. 1721. Designation of acquisition positions
- CHAPTER 88 - MILITARY FAMILY PROGRAMS AND MILITARY CHILD CARE
- SUBCHAPTER I - MILITARY FAMILY PROGRAMS
- Sec. 1789. Chaplain-led programs: authorized support
- SUBCHAPTER II - MILITARY CHILD CARE
- Sec. 1796. Subsidies for family home day care
- PART III - TRAINING AND EDUCATION
- CHAPTER 101 - TRAINING GENERALLY
- Sec. 2006. Department of Defense Education Benefits Fund
- Sec. 2012. Support and services for eligible organizations and activities outside Department of Defense
- Sec. 2013. Training at non-Government facilities
- CHAPTER 103 - SENIOR RESERVE OFFICERS' TRAINING CORPS
- Sec. 2107a. Financial assistance program for specially selected members: Army Reserve and Army National Guard
- Sec. 2111b. Senior military colleges: Department of Defense international student program
- CHAPTER 104 - UNIFORMED SERVICES UNIVERSITY OF THE HEALTH SCIENCES
- Sec. 2113. Administration of University
- Sec. 2114. Students: selection; status; obligation
- CHAPTER 105 - ARMED FORCES HEALTH PROFESSIONS FINANCIAL ASSISTANCE PROGRAMS
- SUBCHAPTER I - HEALTH PROFESSIONS SCHOLARSHIP AND FINANCIAL ASSISTANCE PROGRAM FOR ACTIVE SERVICE
- Sec. 2123. Members of the program: active duty obligation; failure to complete training; release from program
- Sec. 2127. Scholarships and financial assistance: payments
- CHAPTER 106A - EDUCATIONAL ASSISTANCE FOR PERSONS ENLISTING FOR ACTIVE DUTY
- Sec. 2141. Educational assistance program: establishment
- Sec. 2145. Adjustments of amount of educational assistance and of subsistence allowance
- CHAPTER 108 - DEPARTMENT OF DEFENSE SCHOOLS
- Sec. 2162. Preparation of budget requests for operation of professional military education schools
- Sec. 2164. Department of Defense domestic dependent elementary and secondary schools
- Sec. 2166. Western Hemisphere Institute for Security Cooperation
- Sec. 2167. National Defense University: admission of private sector civilians to professional military education program
- CHAPTER 109 - EDUCATIONAL LOAN REPAYMENT PROGRAMS
- Sec. 2173. Education loan repayment program: commissioned officers in specified health professions
- Sec. 2174. Interest payment program: members on active duty
- CHAPTER 111 - SUPPORT OF SCIENCE, MATHEMATICS, AND ENGINEERING EDUCATION
- Sec. 2192a. Science, Mathematics, and Research for Transformation (SMART) Defense Education Program
- Sec. 2193. Improvement of education in technical fields: grants for higher education in science and mathematics
- Sec. 2195. Department of Defense cooperative education programs
- Sec. 2196. Manufacturing engineering education: grant program
- Sec. 2197. Manufacturing experts in the classroom
- Sec. 2198. Management training program in Japanese language and culture
- CHAPTER 112 - INFORMATION SECURITY SCHOLARSHIP PROGRAM
- Sec. 2200a. Scholarship program
- PART IV - SERVICE, SUPPLY, AND PROCUREMENT
- CHAPTER 131 - PLANNING AND COORDINATION
- Sec. 2201. Apportionment of funds: authority for exemption; excepted expenses
- Sec. 2203. Budget estimates
- Sec. 2205. Reimbursements
- Sec. 2207. Expenditure of appropriations: limitation
- Sec. 2208. Working-capital funds
- Sec. 2209. Management funds
- Sec. 2216. Defense Modernization Account
- Sec. 2217. Comparable budgeting for common procurement weapon systems
- Sec. 2218. National Defense Sealift Fund
- Sec. 2220. Performance based management: acquisition programs
- Sec. 2222. Defense business systems: architecture, accountability, and modernization
- CHAPTER 134 - MISCELLANEOUS ADMINISTRATIVE PROVISIONS
- SUBCHAPTER I - MISCELLANEOUS AUTHORITIES, PROHIBITIONS, AND LIMITATIONS ON THE USE OF APPROPRIATED FUNDS
- Sec. 2244a. Equipment scheduled for retirement or disposal: limitation on expenditures for modifications
- Sec. 2245a. Use of operation and maintenance funds for purchase of investment items: limitation
- Sec. 2249c. Regional Defense Combating Terrorism Fellowship Program: authority to use appropriated funds for costs associated with education and training of foreign officials
- SUBCHAPTER II - MISCELLANEOUS ADMINISTRATIVE AUTHORITY
- Sec. 2251. Household furnishings and other property: personnel outside the United States or in Alaska or Hawaii
- Sec. 2253. Motor vehicles
- Sec. 2260. Licensing of intellectual property: retention of fees
- Sec. 2262. Department of Defense conferences: collection of fees to cover Department of Defense costs
- CHAPTER 135 - SPACE PROGRAMS
- Sec. 2273a. Operationally Responsive Space Program Office
- Sec. 2274. Space situational awareness services and information: provision to non-United States Government entities
- CHAPTER 137 - PROCUREMENT GENERALLY
- Sec. 2302. Definitions
- Sec. 2304. Contracts: competition requirements
- Sec. 2305. Contracts: planning, solicitation, evaluation, and award procedures
- Sec. 2305a. Design-build selection procedures
- Sec. 2306. Kinds of contracts
- Sec. 2306a. Cost or pricing data: truth in negotiations
- Sec. 2306b. Multiyear contracts: acquisition of property
- Sec. 2306c. Multiyear contracts: acquisition of services
- Sec. 2308. Buy-to-budget acquisition: end items
- Sec. 2313. Examination of records of contractor
- Sec. 2319. Encouragement of new competitors
- Sec. 2320. Rights in technical data
- Sec. 2321. Validation of proprietary data restrictions
- Sec. 2323. Contract goal for small disadvantaged businesses and certain institutions of higher education
- Sec. 2324. Allowable costs under defense contracts
- Sec. 2325. Restructuring costs
- Sec. 2326. Undefinitized contractual actions: restrictions
- Sec. 2328. Release of technical data under Freedom of Information Act: recovery of costs
- Sec. 2331. Procurement of services: contracts for professional and technical services
- Sec. 2332. Share-in-savings contracts
- Sec. 2333. Joint policies on requirements definition, contingency program management, and contingency contracting
- CHAPTER 138 - COOPERATIVE AGREEMENTS WITH NATO ALLIES AND OTHER COUNTRIES
- SUBCHAPTER I - ACQUISITION AND CROSS-SERVICING AGREEMENTS
- Sec. 2344. Methods of payment for acquisitions and transfers by the United States
- SUBCHAPTER II - OTHER COOPERATIVE AGREEMENTS
- Sec. 2350a. Cooperative research and development agreements: NATO organizations; allied and friendly foreign countries
- Sec. 2350c. Cooperative military airlift agreements: allied countries
- Sec. 2350d. Cooperative logistic support agreements: NATO countries
- Sec. 2350e. NATO Airborne Warning and Control System (AWACS) program: authority of Secretary of Defense
- Sec. 2350i. Foreign contributions for cooperative projects
- Sec. 2350j. Burden sharing contributions by designated countries and regional organizations
- Sec. 2350k. Relocation within host nation of elements of armed forces overseas
- Sec. 2350l. Cooperative agreements for reciprocal use of test facilities: foreign countries and international organizations
- CHAPTER 139 - RESEARCH AND DEVELOPMENT
- Sec. 2359a. Technology Transition Initiative
- Sec. 2359b. Defense Acquisition Challenge Program
- Sec. 2366. Major systems and munitions programs: survivability testing and lethality testing required before full-scale production
- Sec. 2366a. Major defense acquisition programs: certification required before Milestone A or Key Decision Point A approval
- Sec. 2371. Research projects: transactions other than contracts and grants
- Sec. 2372. Independent research and development and bid and proposal costs: payments to contractors
- CHAPTER 140 - PROCUREMENT OF COMMERCIAL ITEMS
- Sec. 2375. Relationship of commercial item provisions to other provisions of law
- Sec. 2378. Procurement of copier paper containing specified percentages of post-consumer recycled content
- CHAPTER 141 - MISCELLANEOUS PROCUREMENT PROVISIONS
- Sec. 2382. Consolidation of contract requirements: policy and restrictions
- Sec. 2384a. Supplies: economic order quantities
- Sec. 2399. Operational test and evaluation of defense acquisition programs
- Sec. 2401. Requirement for authorization by law of certain contracts relating to vessels, aircraft, and combat vehicles
- Sec. 2401a. Lease of vehicles, equipment, vessels, and aircraft
- Sec. 2409. Contractor employees: protection from reprisal for disclosure of certain information
- Sec. 2410j. Displaced contractor employees: assistance to obtain certification and employment as teachers or employment as teachers' aides
- Sec. 2410l. Contracts for advisory and assistance services: cost comparison studies
- CHAPTER 142 - PROCUREMENT TECHNICAL ASSISTANCE COOPERATIVE AGREEMENT PROGRAM
- Sec. 2412. Purposes
- Sec. 2413. Cooperative agreements
- CHAPTER 144 - MAJOR DEFENSE ACQUISITION PROGRAMS
- Sec. 2431. Weapons development and procurement schedules
- Sec. 2432. Selected Acquisition Reports
- Sec. 2433. Unit cost reports
- Sec. 2434. Independent cost estimates; operational manpower requirements
- Sec. 2435. Baseline description
- CHAPTER 144A - MAJOR AUTOMATED INFORMATION SYSTEM PROGRAMS
- Sec. 2445a. Definitions
- Sec. 2445b. Cost, schedule, and performance information
- Sec. 2445c. Reports: quarterly reports; reports on program changes
- CHAPTER 145 - CATALOGING AND STANDARDIZATION
- Sec. 2457. Standardization of equipment with North Atlantic Treaty Organization members
- Sec. 2458. Inventory management policies
- CHAPTER 146 - CONTRACTING FOR PERFORMANCE OF CIVILIAN COMMERCIAL OR INDUSTRIAL TYPE FUNCTIONS
- Sec. 2461. Public-private competition required before conversion to contractor performance
- Sec. 2461a. Development and implementation of system for monitoring cost saving resulting from public-private competitions
- Sec. 2462. Reports on public-private competition
- Sec. 2464. Core logistics capabilities
- Sec. 2469. Contracts to perform workloads previously performed by depot-level activities of the Department of Defense: requirement of competition
- Sec. 2474. Centers of Industrial and Technical Excellence: designation; public-private partnerships
- Sec. 2475. Consolidation, restructuring, or reengineering of organizations, functions, or activities: notification requirements
- CHAPTER 147 - COMMISSARIES AND EXCHANGES AND OTHER MORALE, WELFARE, AND RECREATION ACTIVITIES
- SUBCHAPTER I - DEFENSE COMMISSARY AND EXCHANGE SYSTEMS
- Sec. 2483. Commissary stores: use of appropriated funds to cover operating expenses
- Sec. 2484. Commissary stores: merchandise that may be sold; uniform surcharges and pricing
- Sec. 2485. Commissary stores: operation
- SUBCHAPTER III - MORALE, WELFARE, AND RECREATION PROGRAMS AND NONAPPROPRIATED FUND INSTRUMENTALITIES
- Sec. 2495. Nonappropriated fund instrumentalities: purchase of alcoholic beverages
- CHAPTER 148 - NATIONAL DEFENSE TECHNOLOGY AND INDUSTRIAL BASE, DEFENSE REINVESTMENT, AND DEFENSE CONVERSION
- SUBCHAPTER III - PROGRAMS FOR DEVELOPMENT, APPLICATION, AND SUPPORT OF DUAL-USE TECHNOLOGIES
- Sec. 2511. Defense dual-use critical technology program
- Sec. 2519. Federal Defense Laboratory Diversification Program
- SUBCHAPTER IV - MANUFACTURING TECHNOLOGY
- Sec. 2521. Manufacturing Technology Program
- SUBCHAPTER V - MISCELLANEOUS TECHNOLOGY BASE POLICIES AND PROGRAMS
- Sec. 2533. Determinations of public interest under chapter 83 of title 41
- Sec. 2534. Miscellaneous limitations on the procurement of goods other than United States goods
- Sec. 2535. Defense Industrial Reserve
- Sec. 2539b. Availability of samples, drawings, information, equipment, materials, and certain services
- SUBCHAPTER VI - DEFENSE EXPORT LOAN GUARANTEES
- Sec. 2540c. Fees charged and collected
- Sec. 2540d. Definitions
- SUBCHAPTER VII - CRITICAL INFRASTRUCTURE PROTECTION LOAN GUARANTEES
- Sec. 2541a. Fees charged and collected
- Sec. 2541b. Administration
- Sec. 2541c. Transferability, additional limitations, and definition
- CHAPTER 152 - ISSUE OF SUPPLIES, SERVICES, AND FACILITIES
- Sec. 2553. Equipment and services: Presidential inaugural ceremonies
- Sec. 2554. Equipment and other services: Boy Scout Jamborees
- Sec. 2555. Transportation services: international Girl Scout events
- Sec. 2559. Provision of medical care to foreign military and diplomatic personnel: reimbursement required; waiver for provision of reciprocal services
- Sec. 2561. Humanitarian assistance
- Sec. 2563. Articles and services of industrial facilities: sale to persons outside the Department of Defense
- Sec. 2565. Nuclear test monitoring equipment: furnishing to foreign governments
- CHAPTER 153 - EXCHANGE OF MATERIAL AND DISPOSAL OF OBSOLETE, SURPLUS, OR UNCLAIMED PROPERTY
- Sec. 2571. Interchange of supplies and services
- Sec. 2572. Documents, historical artifacts, and condemned or obsolete combat materiel: loan, gift, or exchange
- Sec. 2574. Armament: sale of individual pieces
- Sec. 2575. Disposition of unclaimed property
- Sec. 2576a. Excess personal property: sale or donation for law enforcement activities
- Sec. 2576b. Excess personal property: sale or donation to assist firefighting agencies
- Sec. 2577. Disposal of recyclable materials
- Sec. 2579. War booty: procedures for handling and retaining battlefield objects
- Sec. 2581. Excess UH-1 Huey and AH-1 Cobra helicopters: requirements for transfer to foreign countries
- Sec. 2583. Military animals: transfer and adoption
- CHAPTER 155 - ACCEPTANCE OF GIFTS AND SERVICES
- Sec. 2611. Regional centers for security studies: acceptance of gifts and donations
- CHAPTER 157 - TRANSPORTATION
- Sec. 2634. Motor vehicles: transportation or storage for members on change of permanent station or extended deployment
- Sec. 2641. Transportation of certain veterans on Department of Defense aeromedical evacuation aircraft
- Sec. 2643. Commissary and exchange services: transportation overseas
- CHAPTER 159 - REAL PROPERTY; RELATED PERSONAL PROPERTY; AND LEASE OF NON-EXCESS PROPERTY
- Sec. 2662. Real property transactions: reports to congressional committees
- Sec. 2663. Land acquisition authorities
- Sec. 2664. Limitations on real property acquisition
- Sec. 2665. Sale of certain interests in land; logs
- Sec. 2667. Leases: non-excess property of military departments and Defense Agencies
- Sec. 2681. Use of test and evaluation installations by commercial entities
- Sec. 2684a. Agreements to limit encroachments and other constraints on military training, testing, and operations
- Sec. 2685. Adjustment of or surcharge on selling prices in commissary stores to provide funds for construction and improvement of commissary store facilities
- Sec. 2688. Utility systems: conveyance authority
- Sec. 2691. Restoration of land used by permit or lease
- Sec. 2692. Storage, treatment, and disposal of nondefense toxic and hazardous materials
- Sec. 2694b. Participation in wetland mitigation banks
- CHAPTER 160 - ENVIRONMENTAL RESTORATION
- Sec. 2701. Environmental restoration program
- Sec. 2702. Research, development, and demonstration program
- Sec. 2706. Annual reports to Congress
- Sec. 2708. Contracts for handling hazardous waste from defense facilities
- CHAPTER 163 - MILITARY CLAIMS
- Sec. 2734a. Property loss; personal injury or death: incident to noncombat activities of armed forces in foreign countries; international agreements
- Sec. 2734b. Property loss; personal injury or death: incident to activities of armed forces of foreign countries in United States; international agreements
- Sec. 2737. Property loss; personal injury or death: incident to use of property of the United States and not cognizable under other law
- CHAPTER 165 - ACCOUNTABILITY AND RESPONSIBILITY
- Sec. 2775. Liability of members assigned to military housing
- CHAPTER 169 - MILITARY CONSTRUCTION AND MILITARY FAMILY HOUSING
- SUBCHAPTER I - MILITARY CONSTRUCTION
- Sec. 2803. Emergency construction
- Sec. 2804. Contingency construction
- Sec. 2805. Unspecified minor construction
- Sec. 2806. Contributions for North Atlantic Treaty Organizations Security Investment
- Sec. 2807. Architectural and engineering services and construction design
- Sec. 2808. Construction authority in the event of a declaration of war or national emergency
- Sec. 2809. Long-term facilities contracts for certain activities and services
- Sec. 2811. Repair of facilities
- Sec. 2812. Lease-purchase of facilities
- Sec. 2813. Acquisition of existing facilities in lieu of authorized construction
- Sec. 2814. Special authority for development of Ford Island, Hawaii
- SUBCHAPTER II - MILITARY FAMILY HOUSING
- Sec. 2825. Improvements to family housing units
- Sec. 2827. Relocation of military family housing units
- Sec. 2828. Leasing of military family housing
- Sec. 2829. Multi-year contracts for supplies and services
- Sec. 2831. Military family housing management account
- Sec. 2834. Participation in Department of State housing pools
- Sec. 2835. Long-term leasing of military family housing to be constructed
- Sec. 2836. Military housing rental guarantee program
- Sec. 2837. Limited partnerships with private developers of housing
- SUBCHAPTER III - ADMINISTRATION OF MILITARY CONSTRUCTION AND MILITARY FAMILY HOUSING
- Sec. 2851. Supervision of military construction projects
- Sec. 2853. Authorized cost and scope of work variations
- Sec. 2854. Restoration or replacement of damaged or destroyed facilities
- Sec. 2854a. Conveyance of damaged or deteriorated military family housing; use of proceeds
- Sec. 2858. Limitation on the use of funds for expediting a construction project
- Sec. 2866. Water conservation at military installations
- Sec. 2868. Utility services: furnishing for certain buildings
- Sec. 2869. Conveyance of property at military installations to limit encroachment
- SUBCHAPTER IV - ALTERNATIVE AUTHORITY FOR ACQUISITION AND IMPROVEMENT OF MILITARY HOUSING
- Sec. 2872a. Utilities and services
- Sec. 2873. Direct loans and loan guarantees
- Sec. 2875. Investments
- Sec. 2884. Reports
- CHAPTER 172 - STRATEGIC ENVIRONMENTAL RESEARCH AND DEVELOPMENT PROGRAM
- Sec. 2904. Strategic Environmental Research and Development Program Scientific Advisory Board
- CHAPTER 173 - ENERGY SECURITY
- SUBCHAPTER I - ENERGY SECURITY ACTIVITIES
- Sec. 2911. Energy performance goals and master plan for the Department of Defense
- Sec. 2912. Availability and use of energy cost savings
- Sec. 2913. Energy savings contracts and activities
- Sec. 2915. Facilities: use of renewable forms of energy and energy efficient products
- Sec. 2916. Sale of electricity from alternate energy and cogeneration production facilities
- Sec. 2918. Fuel sources for heating systems; prohibition on converting certain heating facilities
- SUBCHAPTER II - ENERGY-RELATED PROCUREMENT
- Sec. 2922a. Contracts for energy or fuel for military installations
- SUBCHAPTER III - GENERAL PROVISIONS
- Sec. 2925. Annual Department of Defense energy management reports
- Subtitle B - Army
- PART I - ORGANIZATION
- CHAPTER 303 - DEPARTMENT OF THE ARMY
- Sec. 3022. Financial management
- PART II - PERSONNEL
- CHAPTER 353 - MISCELLANEOUS RIGHTS AND BENEFITS
- Sec. 3681. Presentation of United States flag upon retirement
- CHAPTER 357 - DECORATIONS AND AWARDS
- Sec. 3751. Service medals: issue; replacement; availability of appropriations
- PART III - TRAINING
- CHAPTER 401 - TRAINING GENERALLY
- Sec. 4309. Rifle ranges: availability for use by members and civilians
- CHAPTER 403 - UNITED STATES MILITARY ACADEMY
- Sec. 4344. Selection of persons from foreign countries
- Sec. 4345. Exchange program with foreign military academies
- Sec. 4350. Cadets: clothing and equipment
- Sec. 4357. Acceptance of guarantees with gifts for major projects
- CHAPTER 407 - SCHOOLS AND CAMPS
- PART IV - SERVICE, SUPPLY, AND PROCUREMENT
- CHAPTER 433 - PROCUREMENT
- Sec. 4540. Architectural and engineering services
- Sec. 4541. Army arsenals: treatment of unutilized or underutilized plant-capacity costs
- Sec. 4542. Technical data packages for large-caliber cannon: prohibition on transfers to foreign countries; exception
- Sec. 4543. Army industrial facilities: sales of manufactured articles or services outside Department of Defense
- Sec. 4544. Army industrial facilities: cooperative activities with non-Army entities
- CHAPTER 434 - ARMAMENTS INDUSTRIAL BASE
- Sec. 4552. Policy
- Sec. 4553. Armament Retooling and Manufacturing Support Initiative
- Sec. 4554. Property management contracts and leases
- Sec. 4555. ARMS Initiative loan guarantee program
- CHAPTER 437 - UTILITIES AND SERVICES
- CHAPTER 439 - SALE OF SERVICEABLE MATERIAL
- Sec. 4621. Quartermaster supplies: members of armed forces; veterans; executive or military departments and employees; prices
- CHAPTER 441 - ISSUE OF SERVICEABLE MATERIAL OTHER THAN TO ARMED FORCES
- CHAPTER 443 - DISPOSAL OF OBSOLETE OR SURPLUS MATERIAL
- CHAPTER 449 - REAL PROPERTY
- Sec. 4772. Heritage Center for the National Museum of the United States Army: development and operation
- Subtitle C - Navy and Marine Corps
- PART I - ORGANIZATION
- CHAPTER 503 - DEPARTMENT OF THE NAVY
- Sec. 5023. Office of Naval Research: appropriations; time limit
- Sec. 5025. Financial management
- PART II - PERSONNEL
- CHAPTER 557 - RATIONS
- Sec. 6083. Fixing cost on certain vessels and stations
- CHAPTER 561 - MISCELLANEOUS RIGHTS AND BENEFITS
- Sec. 6155. Uniforms, accouterments, and equipment: sale at cost
- PART III - EDUCATION AND TRAINING
- CHAPTER 603 - UNITED STATES NAVAL ACADEMY
- Sec. 6957. Selection of persons from foreign countries
- Sec. 6957a. Exchange program with foreign military academies
- Sec. 6960. Midshipmen: clothing and equipment; uniform allowance
- Sec. 6975. Acceptance of guarantees with gifts for major projects
- CHAPTER 605 - UNITED STATES NAVAL POSTGRADUATE SCHOOL
- Sec. 7045. Officers of the other armed forces; enlisted members: admission
- Sec. 7049. Defense industry civilians: admission to defense product development program
- PART IV - GENERAL ADMINISTRATION
- CHAPTER 631 - SECRETARY OF THE NAVY: MISCELLANEOUS POWERS AND DUTIES
- Sec. 7212. Employment of outside architects and engineers
- Sec. 7227. Foreign naval vessels and aircraft: supplies and services
- Sec. 7233. Auxiliary vessels: extended lease authority
- Sec. 7234. Submarine safety programs: participation of NATO naval personnel
- CHAPTER 633 - NAVAL VESSELS
- Sec. 7299a. Construction of combatant and escort vessels and assignment of vessel projects
- Sec. 7303. Model Basin; investigation of hull designs
- Sec. 7305a. Vessels stricken from Naval Vessel Register: contracts for dismantling on net-cost basis
- Sec. 7306. Vessels stricken from Naval Vessel Register; captured vessels: transfer by gift or otherwise
- Sec. 7306a. Vessels stricken from Naval Vessel Register: use for experimental purposes
- Sec. 7306b. Vessels stricken from Naval Vessel Register: transfer by gift or otherwise for use as artificial reefs
- Sec. 7312. Service craft stricken from Naval Vessel Register; obsolete boats: use of proceeds from exchange or sale
- Sec. 7313. Ship overhaul work: availability of appropriations for unusual cost overruns and for changes in scope of work
- Sec. 7314. Overhaul of naval vessels: competition between public and private shipyards
- Sec. 7315. Preservation of Navy shipbuilding capability
- CHAPTER 637 - SALVAGE FACILITIES
- Sec. 7364. Disposition of receipts
- CHAPTER 641 - NAVAL PETROLEUM RESERVES
- Sec. 7430. Disposition of products
- Sec. 7439. Certain oil shale reserves: transfer of jurisdiction and petroleum exploration, development, and production
- CHAPTER 643 - CIVILIAN EMPLOYEES
- Sec. 7477. Transportation of dependents and household effects of civilian personnel stationed outside the United States: payment in lieu of transportation
- CHAPTER 645 - PROCUREMENT OF SUPPLIES AND SERVICES
- Sec. 7522. Contracts for research
- CHAPTER 647 - DISPOSAL OF OBSOLETE OR SURPLUS MATERIAL
- Sec. 7541. Obsolete and other material: gift or sale to Boy Scouts of America, Naval Sea Cadet Corps and Young Marines of the Marine Corps League
- Sec. 7541a. Uniform clothing: sale to Naval Sea Cadet Corps
- CHAPTER 649 - QUARTERS, UTILITIES, AND SERVICES
- Sec. 7576. Quarters: extension telephones
- Sec. 7581. Marine Corps post laundries: disposition of receipts
- Sec. 7582. Naval and Marine Corps Historical Centers: fee for providing historical information to the public
- CHAPTER 651 - SHIPS' STORES AND COMMISSARY STORES
- Sec. 7606. Subsistence and other supplies: members of armed forces; veterans; executive or military departments and employees; prices
- CHAPTER 655 - PRIZE
- Sec. 7656. Duties of United States attorney
- Sec. 7664. Delivery of property on stipulation
- Sec. 7665. Sale of prize
- Sec. 7669. Security for costs
- Sec. 7670. Costs and expenses a charge on prize property
- Sec. 7671. Payment of costs and expenses from prize fund
- Sec. 7672. Recaptures: award of salvage, costs, and expenses
- Sec. 7676. Compensation of prize commissioners and special prize commissioners
- Sec. 7677. Accounts of clerks of district courts
- Subtitle D - Air Force
- PART I - ORGANIZATION
- CHAPTER 803 - DEPARTMENT OF THE AIR FORCE
- Sec. 8022. Financial management
- PART II - PERSONNEL
- CHAPTER 857 - DECORATIONS AND AWARDS
- Sec. 8751. Service medals: issue; replacement; availability of appropriations
- PART III - TRAINING
- CHAPTER 901 - TRAINING GENERALLY
- Sec. 9305. Civilian flying school instructors: instruction at Air Force training commands
- Sec. 9314. Degree granting authority for United States Air Force Institute of Technology
- CHAPTER 903 - UNITED STATES AIR FORCE ACADEMY
- Sec. 9344. Selection of persons from foreign countries
- Sec. 9345. Exchange program with foreign military academies
- Sec. 9350. Cadets: clothing and equipment
- Sec. 9356. Acceptance of guarantees with gifts for major projects
- CHAPTER 907 - SCHOOLS AND CAMPS
- Sec. 9415. Inter-American Air Forces Academy
- CHAPTER 909 - CIVIL AIR PATROL
- Sec. 9443. Activities performed as federally chartered nonprofit corporation
- Sec. 9444. Activities performed as auxiliary of the Air Force
- PART IV - SERVICE, SUPPLY, AND PROCUREMENT
- CHAPTER 937 - UTILITIES AND SERVICES
- Sec. 9594. Air Force Military History Institute: fee for providing historical information to the public
- CHAPTER 939 - SALE OF SERVICEABLE MATERIAL
- Sec. 9621. Subsistence and other supplies: members of armed forces; veterans; executive or military departments and employees; prices
- CHAPTER 941 - ISSUE OF SERVICEABLE MATERIAL OTHER THAN TO ARMED FORCES
- Sec. 9655. Arms and ammunition: agencies and departments of United States
- CHAPTER 943 - DISPOSAL OF OBSOLETE OR SURPLUS MATERIAL
- Sec. 9685. Obsolete ordnance: loan to educational institutions and State soldiers' and sailors' orphans' homes
- CHAPTER 949 - REAL PROPERTY
- Sec. 9773. Acquisition and construction: air bases and depots
- Sec. 9781. Disposition of real property at missile sites
- Sec. 9783. Johnston Atoll: reimbursement for support provided to civil air carriers
- Subtitle E - Reserve Components
- PART I - ORGANIZATION AND ADMINISTRATION
- CHAPTER 1013 - BUDGET INFORMATION AND ANNUAL REPORTS TO CONGRESS
- Sec. 10541. National Guard and reserve component equipment: annual report to Congress
- PART II - PERSONNEL GENERALLY
- CHAPTER 1209 - ACTIVE DUTY
- Sec. 12310. Reserves: for organizing, administering, etc., reserve components
- CHAPTER 1214 - READY RESERVE MOBILIZATION INCOME INSURANCE
- Sec. 12526. Premiums
- CHAPTER 1217 - MISCELLANEOUS RIGHTS AND BENEFITS
- Sec. 12603. Attendance at inactive-duty training assemblies: commercial travel at Federal supply schedule rates
- Sec. 12605. Presentation of United States flag: members transferred from an active status or discharged after completion of eligibility for retired pay
- PART IV - TRAINING FOR RESERVE COMPONENTS AND EDUCATIONAL ASSISTANCE PROGRAMS
- CHAPTER 1611 - OTHER EDUCATIONAL ASSISTANCE PROGRAMS
- Sec. 16401. Marine Corps Platoon Leaders Class: college tuition assistance program
- PART V - SERVICE, SUPPLY, AND PROCUREMENT
- CHAPTER 1803 - FACILITIES FOR RESERVE COMPONENTS
- Sec. 18233a. Notice and wait requirements for certain projects
- Sec. 18233b. Authority to carry out small projects with operation and maintenance funds
- Sec. 18235. Administration; other use permitted by Secretary
- Sec. 18236. Contributions to States; other use permitted by States
- Sec. 18240. Acquisition of facilities by exchange
- CHAPTER 1805 - MISCELLANEOUS PROVISIONS
- Sec. 18502. Reserve components: supplies, services, and facilities
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 11 - THE BUDGET AND FISCAL, BUDGET, AND PROGRAM INFORMATION
- Sec. 1105. Budget contents and submission to Congress
- Sec. 1112. Fiscal, budget, and program information
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION
- Sec. 3512. Executive agency accounting and other financial management reports and plans
- Sec. 3513. Financial reporting and accounting system
- Sec. 3516. Reports consolidation
- SUBCHAPTER V - PROCUREMENT PROTEST SYSTEM
- Sec. 3553. Review of protests; effect on contracts pending decision
- CHAPTER 37 - CLAIMS
- SUBCHAPTER II - CLAIMS OF THE UNITED STATES GOVERNMENT
- Sec. 3718. Contracts for collection services
- USC Title 33
- USC Title 33 Navigation and Navigable Waters
- CHAPTER 36 - WATER RESOURCES DEVELOPMENT
- SUBCHAPTER V - GENERAL PROVISIONS
- Sec. 2280. Maximum cost of projects
- Sec. 2283. Fish and wildlife mitigation
- Sec. 2324. Reduced pricing for certain water supply storage
- Sec. 2333. Irrigation diversion protection and fisheries enhancement assistance
- Sec. 2336. Abandoned and inactive noncoal mine restoration
- CHAPTER 40 - OIL POLLUTION
- SUBCHAPTER I - OIL POLLUTION LIABILITY AND COMPENSATION
- Sec. 2706. Natural resources
- USC Title 37
- USC Title 37 Pay and Allowances of the Uniformed Services
- CHAPTER 7 - ALLOWANCES
- Sec. 402. Basic allowance for subsistence
- Sec. 403. Basic allowance for housing
- Sec. 403b. Cost-of-living allowance in the continental United States
- Sec. 474. Travel and transportation allowances: general
- Sec. 475. Travel and transportation allowances: per diem while on duty outside the continental United States
- Sec. 476. Travel and transportation allowances: dependents; baggage and household effects
- Sec. 476b. Travel and transportation allowances: members of the uniformed services attached to a ship overhauling or inactivating
- Sec. 476c. Travel and transportation allowances: members assigned to a vessel under construction
- Sec. 479. Travel and transportation allowances: house trailers and mobile homes
- Sec. 481. Travel and transportation allowances: administrative provisions
- Sec. 481d. Travel and transportation allowances: transportation incident to personal emergencies for certain members and dependents
- Sec. 481e. Travel and transportation allowances: transportation incident to certain emergencies for members performing temporary duty
- Sec. 411g. Travel and transportation allowances: transportation incident to voluntary extensions of overseas tours of duty
- Sec. 481h. Travel and transportation allowances: transportation of designated individuals incident to hospitalization of members for treatment of wounds, illness, or injury
- Sec. 481j. Travel and transportation allowances: transportation of family members incident to the repatriation of members held captive
- Sec. 481k. Travel and transportation allowances: non-medical attendants for members who are determined to be very seriously or seriously wounded, ill, or injured
- Sec. 481l. Travel and transportation allowances: attendance of members and other persons at Yellow Ribbon Reintegration Program events
- Sec. 430. Travel and transportation: dependent children of members stationed overseas
- Sec. 433. Allowance for muster duty
- Sec. 434. Subsistence reimbursement relating to escorts of foreign arms control inspection teams
- CHAPTER 8 - TRAVEL AND TRANSPORTATION ALLOWANCES
- Sec. 474. Travel and transportation allowances: general
- Sec. 475. Travel and transportation allowances: per diem while on duty outside the continental United States
- Sec. 476. Travel and transportation allowances: dependents; baggage and household effects
- Sec. 476b. Travel and transportation allowances: members of the uniformed services attached to a ship overhauling or inactivating
- Sec. 476c. Travel and transportation allowances: members assigned to a vessel under construction
- Sec. 479. Travel and transportation allowances: house trailers and mobile homes
- Sec. 481. Travel and transportation allowances: administrative provisions
- Sec. 481d. Travel and transportation allowances: transportation incident to personal emergencies for certain members and dependents
- Sec. 481e. Travel and transportation allowances: transportation incident to certain emergencies for members performing temporary duty
- Sec. 481h. Travel and transportation allowances: transportation of designated individuals incident to hospitalization of members for treatment of wounds, illness, or injury
- Sec. 481j. Travel and transportation allowances: transportation of family members incident to the repatriation of members held captive
- Sec. 481k. Travel and transportation allowances: non-medical attendants for members who are determined to be very seriously or seriously wounded, ill, or injured
- Sec. 484. Travel and transportation; dependents; household and personal effects; trailers; additional movements; motor vehicles; sale of bulky items; claims for proceeds; appropriation chargeable
- Sec. 490. Travel and transportation: dependent children of members stationed overseas
- Sec. 494. Subsistence reimbursement relating to escorts of foreign arms control inspection teams
- CHAPTER 10 - PAYMENTS TO MISSING PERSONS
- Sec. 554. Travel and transportation; dependents; household and personal effects; trailers; additional movements; motor vehicles; sale of bulky items; claims for proceeds; appropriation chargeable
- CHAPTER 13 - ALLOTMENTS AND ASSIGNMENTS OF PAY
- Sec. 707. Allotments: members of the National Guard
- CHAPTER 19 - ADMINISTRATION
- Sec. 1007. Deductions from pay
- Sec. 1009. Adjustments of monthly basic pay
- Sec. 1011. Mess operation: reimbursement of expenses
- SFFAS 4
- SFFAS 4 Managerial Cost Accounting Concepts and Standards for the Federal Government
- MANAGERIAL COST ACCOUNTING STANDARDS
- REQUIREMENT FOR COST ACCOUNTING
- Need for Consistent Cost Accounting on a Regular Basis
- Basic Cost Accounting Processes
- Complexity of Cost Accounting Processes
- Cost Findings, Studies, and Analyses
- RESPONSIBILITY SEGMENTS
- Defining Responsibility Segments
- Purposes of Segmentation
- Structuring Responsibility Segments
- FULL COST
- Direct Costs
- Indirect Costs
- Certain Cost Elements
- Costs of Public Assistance and Social Insurance Programs
- Costs related to Property, Plant and Equipment
- Non-production costs
- INTER-ENTITY COSTS
- Accounting and Implementation Guidance
- Recognition Criteria
- COSTING METHODOLOGY
- Cost Accumulation
- Cost Assignment
- Directly tracing costs to outputs
- Assigning costs on a cause-and-effect basis
- Allocating costs
- Cost-benefit considerations
- Selecting a Costing Methodology
- Activity-based costing (ABC)
- Job order costing
- Process costing
- Standard costing
- SFFAS 9
- SFFAS 18
- SFFAS 18 Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- ACCOUNTING STANDARDS
- FOR DIRECT LOANS AND LOAN GUARANTEES
- SUBSIDY REESTIMATES - AN AMENDMENT TO SFFAS No. 2
- RECONCILIATION
- DISCLOSURE AND DISCUSSION
- SFFAS 30
- SFFAS 30 Inter-Entity Cost Implementation
- INTRODUCTION
- Standards
- Amendments to SFFAS 4
- Amendments to Existing Standards
- Appendix A: Basis for Conclusions
- SFFAS 35
- SFFAC 1
- SFFAC 1 Objectives of Federal Financial Reporting
- CHAPTER 1: FEDERAL FINANCIAL REPORTING AND THE ROLE OF THEFEDERAL ACCOUNTING STANDARDS ADVISORY BOARD
- APPENDIX A: BASIS FOR CONCLUSIONS
- APPENDIX B: USERS' INFORMATION NEEDS ADDRESSED BY FEDERAL FINANCIAL REPORTING
- APPENDIX C: SELECTED FEDERAL REPORTS PREPARED ON A RECURRING BASIS
- SFFAC 2
- SFFAC 3
- SFFAC 4
- FFAA Tech Release 2
- Federal Financial Accounting and Auditing (FFAA) Technical Release No. 2 - Determining Probable and Reasonably Estimable for Environmental Liabilities in the Federal Government
- Section 1 Determining "Probable" Environmental Liabilities
- Section 2 Determining "Reasonably Estimable" Environmental Liabilities
- Guidance for Active Sites
- General PP&E
- OMB Circular A-11
- OMB Circular A-11 Preparation, Submission, and Execution of the Budget
- August 2009
- PART 6 PREPARATION AND SUBMISSION OF STRATEGIC PLANS, ANNUAL PERFORMANCE PLANS, AND ANNUAL PROGRAM PERFORMANCE REPORTS
- SECTION 200-OVERVIEW OF STRATEGIC PLANS, PERFORMANCE BUDGETS, AND PERFORMANCE AND ACCOUNTABILITY REPORTS
- SECTION 210-PREPARING AND SUBMITTING AN AGENCY STRATEGIC PLAN
- SECTION 220-PREPARING AND SUBMITTING PERFORMANCE BUDGETS
- SECTION 230-PREPARING AND SUBMITTING THE ANNUAL PERFORMANCE REPORT
- PART 7 PLANNING, BUDGETING, ACQUISITION, AND MANAGEMENT OF CAPITAL ASSETS
- SECTION 300-PLANNING, BUDGETING, ACQUISITION, AND MANAGEMENT OF CAPITAL ASSETS
- PART 8 APPENDICES
- APPENDIX J-PRINCIPLES OF BUDGETING FOR CAPITAL ASSET ACQUISITIONS
- OMB Circular A-21
- OMB Circular A-21 Principles for Determining Costs Applicable to Grants, Contracts, and Other Agreements with Educational Institutions
- C. Basic considerations.
- E. F&A costs.
- F. Identification and assignment of F&A costs.
- G. Determination and application of F&A cost rate or rates.
- H. Simplified method for small institutions.
- J. General provisions for selected items of cost.
- K. Certification of charges.
- Appendix A Part 99005 -- Cost Accounting Standards for Educational Institutions.
- OMB Circular A-127
- OMB Circular A-127 Financial Management Systems
- 5. Definitions
- 6. Policy
- 7. Service Provider Requirements
- 8. FFMIA Compliance
- 9. Assignment of Responsibilities
- JFMIP FFMSR-8
- FFMSR-8 - System Requirements for Managerial Cost Accounting Link unavailable at time of publication
- Chapter 1 - System Requirements Overview
- JFMIP - MCAIG
- Managerial Cost Accounting Implementation Guide Link unavailable at time of publication
- Part I - Recommendations on Cost Accounting Issues
- Chapter 3 - The Relationship of Managerial Cost Accounting to Budgeting
- Aligning Cost Information with the Budget
- Chapter 4 - The Relationship of Cost Accounting to Managing - Supporting Management's Needs
- Cost Management
- Pricing
- Chapter 5 - The Relationship of Cost Accounting to Reporting
- External Reporting
- Part II - Tools and Techniques for Implementing a Managerial Cost Accounting Process
- Chapter 1 - Marketing Managerial Cost Accounting
- Develop a Strategy
- Chapter 2 - Introduction to Project Management
- Chapter 4 - Assessing Current Environment
- OFFM-NO-0106
- Core Financial System Requirements OFFM-NO-0106
- Introduction
- Budgetary Resource Management Function
- Budget Preparation Process
- Cost Management Function
- Cost Setup and Accumulation Process
- Cost Distribution Process
- Cost Reporting Process
- DoD FMR Vol 01
- DoD FMR Vol 02A
- DOD FMR Vol 02A - Budget Formulation and Presentation
- CHAPTER 1 GENERAL INFORMATION
- 0102 FUNDING POLICIES
- DoD FMR Vol 02B
- DoD FMR Vol 2B - Budget Formulation and Presentation
- CHAPTER 4 PROCUREMENT APPROPRIATIONS
- 0401 GENERAL
- 0403 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0404 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- 0405 PROCUREMENT APPROPRIATION SUBMISSION FORMATS
- CHAPTER 5 RESEARCH, DEVELOPMENT, TEST, AND EVALUATION APPROPRIATIONS
- 0504 RDT&E APPROPRIATION SUBMISSION FORMATS
- CHAPTER 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS
- 0601 GENERAL
- 0602 UNIFORM BUDGET AND FISCAL ACCOUNTING CLASSIFICATION
- 0603 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0604 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 7 BASE REALIGNMENT AND CLOSURE APPROPRIATIONS
- 0703 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 8 FACILITIES SUSTAINMENT AND RESTORATION/MODERNIZATION
- 0801 GENERAL
- 0802 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0803 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- 0804 REVENUE FROM TRANSFER OR DISPOSAL OF DOD REAL PROPERTY AND REVENUE FROM LEASING OUT OF DOD ASSETS
- 0805 DOD OVERSEAS MILITARY FACILITY INVESTMENT RECOVERY ACCOUNT
- CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS
- 0901 GENERAL
- 0902 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0903 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 10 PUBLIC ENTERPRISE, MANAGEMENT, AND TRUST FUNDS
- 1002 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 11 OFFSETTING RECEIPTS
- 1102 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 12 DEFENSE HEALTH PROGRAM
- 1202 PROGRAM AND BUDGET REVIEW SUBMISSION
- 1203 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 13 DEFENSE ENVIRONMENTAL RESTORATION
- 1301 GENERAL
- 1302 PROGRAM AND BUDGET REVIEW SUBMISSION
- 1303 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 14 DRUG INTERDICTION AND COUNTER-DRUG ACTIVITIES
- 1402 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 15 OVERSEAS COST REPORT
- 1501 GENERAL
- 1502 PROGRAM AND BUDGET REVIEW SUBMISSION
- 1503 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 17 CONTINGENCY OPERATIONS
- 1701 GENERAL
- 1702 PROGRAM AND BUDGET REVIEW SUBMISSION & CONGRESSIONAL JUSTIFICATION/ PRESENTATION
- 1703. CONTINGENCY OPERATIONS SUBMISSION FORMATS
- CHAPTER 18 INFORMATION TECHNOLOGY
- 1801 GENERAL
- 1802 PROGRAM AND BUDGET ESTIMATES SUBMISSION
- 1803 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 19 OTHER SPECIAL ANALYSES
- 1902 COMBATING TERRORISM
- 1903 MAJOR RANGE AND TEST FACILITY BASE
- 1905 FINANCIAL MANAGEMENT ACTIVITIES
- 1906 GOVERNMENT PERFORMANCE AND RESULTS ACT (GPRA)
- 1907 INFORMATION ON OVERSEAS STAFFING (POSITIONS FILLED)
- 1908 FEDERAL CREDIT PROGRAMS
- DoD FMR Vol 03
- DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources
- Chapter 17 ACCOUNTING REQUIREMENTS FOR MILITARY CONSTRUCTION PROJECTS
- 1701. GENERAL
- 1703. EFFORTS FINANCED BY OTHER THAN MILITARY CONSTRUCTION APPROPRIATIONS
- 1705. DOCUMENTATION STANDARDS
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 17 EXPENSES AND MISCELLANEOUS ITEMS
- CHAPTER 19 MANAGERIAL COST ACCOUNTING
- 1901 GENERAL
- 1903 SFFAS 4 Concepts.
- 1904 SFFAS 4 Standards.
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2001 GENERAL
- 2002 JOB ORDER COST ACCOUNTING CAPABILITY
- 2003 ESTABLISHING THE JOB ORDER
- 2004 PRODUCTION COST COMPONENTS
- 2005 MONTH END REPORTS.
- CHAPTER 21 PROCESS COST ACCOUNTING
- 2101 GENERAL
- 2102 INTERFACE WITH GENERAL ACCOUNTING SYSTEM
- 2103 ESTABLISHING THE PROCESS COST ACCOUNTING CAPABILITY
- 2104 MONTH END REPORTS
- CHAPTER 22 COST FINDING
- 2201 GENERAL
- 2202 POLICY
- 2203 COST-FINDING TECHNIQUES
- CHAPTER 23 COST DISTRIBUTION FOR INFORMATION TECHNOLOGY FACILITIES
- May 2010
- 2301 PURPOSE
- 2302 REQUIREMENTS
- 2303 REIMBURSEMENTS
- 2304 DEFINITIONS
- 2305 IDENTIFICATION OF OBLIGATION/COST DATA
- 2306 IDENTIFICATION AND ALLOCATION OF COSTS
- 2307 RATE COMPUTATION
- DoD FMR Vol 05
- DOD FMR Vol 05 - Disbursing Policy and Procedures
- CHAPTER 5 DEPOSIT AND TRANSFER OF PUBLIC FUNDS
- 0505 SHIPMENT OF PUBLIC FUNDS
- DoD FMR Vol 06A
- DOD FMR Vol 06A - Reporting Policy and Procedures
- CHAPTER 9 ACCOUNTING AND REPORTING FOR OPERATION AND MAINTENANCE OF THE FAMILY HOUSING PROGRAM
- 0904 COST ELEMENTS AND COMPUTATION OF CHARGES
- 0905 REIMBURSEMENTS
- CHAPTER 11 FINANCING AND REPORTING COSTS OF MILITARY RESOURCES USED IN CIVIL DISTURBANCES
- 1103 PROCEDURES
- CHAPTER 13 INTERNATIONAL BALANCE OF PAYMENTS REPORTING AND ESTIMATING
- CHAPTER 14 DEPOT MAINTENANCE REPORTING
- 1401 GENERAL
- 1402 REPORTING REQUIREMENTS
- 1403 DEPOT MAINTENANCE WORKLOAD REPORTING CATEGORIES
- 1404 SPECIAL REPORTS
- DoD FMR Vol 06B
- DoD FMR Vol 06B - For and Content of the Department of Defense Audited Financial Statements
- CHAPTER 12 REQUIRED SUPPLEMENTARY INFORMATION
- 1201 OVERVIEW
- 1203 DEFERRED MAINTENANCE AND REPAIR
- CHAPTER 13 ADJUSTMENTS, ELIMINATIONS, AND OTHER SPECIAL INTRAGOVERNMENTAL RECONCILIATION PROCEDURES
- 1302 BACKGROUND
- 1303 RECIPROCAL ACCOUNT TRANSACTIONS
- 1304 INTRAGOVERNMENTAL CAPITALIZED PURCHASES
- DoD FMR Vol 08
- DOD FMR Vol 08 - Civilian Pay Policy and Procedures
- CHAPTER 2 TIME AND ATTENDANCE
- 0208 LABOR DISTRIBUTION
- 0209 SOURCE DATA AUTOMATION (SDA) SYSTEMS
- CHAPTER 5 LEAVE
- 0501 GENERAL REQUIREMENTS
- 0521 HOME LEAVE
- CHAPTER 8 UNDERPAYMENTS AND INDEBTEDNESS
- 0803 RECOVERING OVERPAYMENTS OF PAY AND ALLOWANCES FROM CURRENT DEPARTMENT OF DEFENSE CIVILIAN EMPLOYEES
- 0813 PROCESSING CORRECTIONS
- CHAPTER 9 RECORDS, FILES, AND REPORTS
- 0902 REPORTS
- DoD FMR Vol 11A
- DOD FMR Vol 11A - Reimbursable Operations, Policy and Procedures
- CHAPTER 1 GENERAL REIMBURSEMENT PROCEDURES AND SUPPORTING DOCUMENTATION
- 0102 POLICY AND PROCEDURES
- CHAPTER 5 DISPOSITION OF PROCEEDS FROM DEPARTMENT OF DEFENSE SALES OF SURPLUS PERSONAL PROPERTY
- 0502 POLICY AND PROCEDURES
- 0503 COLLECTION AND DISPOSITION OF BID DEPOSITS
- CHAPTER 6 ANNUAL REIMBURSABLE RATES
- 0604 RESPONSIBILITY
- APPENDIX A SERVICE ACADEMIES' FOREIGN CADET REIMBURSABLE RATE
- APPENDIX H MEDICAL AND DENTAL SERVICES RATE COMPUTATION
- CHAPTER 7 INTERNATIONAL NARCOTICS CONTROL PROGRAM
- 0702 SUPPORT OF THE INTERNATIONAL NARCOTICS CONTROL PROGRAM
- CHAPTER 8 INTERNATIONAL ACQUISITION AND CROSS-SERVICING AGREEMENTS
- 0802 POLICY AND PROCEDURES
- CHAPTER 10 UNIT EXCHANGE OF TRAINING AND RELATED SUPPORT BETWEEN THE UNITED STATES AND FOREIGN COUNTRIES
- 1002 POLICY AND PROCEDURES
- CHAPTER 11 SPECIAL OR TECHNICAL SERVICES TO STATE AND LOCAL GOVERNMENTS
- 1101 OVERVIEW
- 1102 POLICY AND PROCEDURES
- CHAPTER 12 MAJOR RANGE AND TEST FACILITIES
- 1202 POLICY AND PROCEDURES
- CHAPTER 13 DOD SUPPORT TO UNITED STATES COMMERCIAL SPACE ACTIVITIES
- 1304 PRICING
- 1306 DISPOSITION OF COLLECTIONS
- CHAPTER 14 SALE OF SAMPLES, DRAWINGS, INFORMATION, EQUIPMENT, AND CERTAIN SERVICES BY A GOVERNMENT LABORATORY, CENTER, RANGE, OR TESTING FACILITY
- 1402 POLICY AND PROCEDURES
- 1403 FEES
- CHAPTER 15 TRAINING OF SPECIAL OPERATIONS FORCES WITH FRIENDLY FOREIGN FORCES
- 1502 POLICY AND PROCEDURES
- DoD FMR Vol 11B
- DoD FMR Vol 12
- DoD FMR Vol 12 - Special Accounts Funds and Programs
- CHAPTER 2 DELETED
- CHAPTER 6 DEFENSE EMERGENCY RESPONSE FUND
- 0602. POLICY AND PROCEDURES
- CHAPTER 9 INTERNATIONAL AGREEMENTS
- 0903 LEGAL CONSIDERATIONS
- CHAPTER 12 IDENTIFICATION, RETENTION, AND USE OF ENERGY AND WATER CONSERVATION SAVINGS
- 1205 BUDGETING FOR ENERGY COST SAVINGS
- CHAPTER 19 FOOD SERVICE PROGRAM
- 1902 REIMBURSABLE MEAL AND MEAL SERVICE (OPERATING) CHARGES
- 1906 ACCOUNTING FOR FOOD ALLOWANCES
- CHAPTER 23 CONTINGENCY OPERATIONS
- 2303 RESPONSIBILITIES
- 2304 ESTIMATING PROCEDURES FOR CONTINGENCY OPERATIONS
- 2306 SPECIAL FUNDING MECHANISMS
- 2307 COST COLLECTION
- 2308 COST REPORTING
- 2309 DETERMINING COST
- 2312 NONCOMBATANT EVACUATION OPERATIONS (NEO)
- DoD FMR Vol 14
- DoD FMR Vol 15
- DOD FMR Vol 15 - Security Assistance Policy and Procedures
- CHAPTER 3 ACCOUNTING
- CHAPTER 7 PRICING
- 0706 FMS ADMINISTRATIVE SURCHARGE
- Public Law 106-531
- Post General Ledger Transactions
- CBM: FM
- Description
- Record the financial impact of the transaction and required attributes needed for the general ledger balances.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Post to General Ledger
- CBM: FM
- Description
- The Post to General Ledger Process involves the capturing, summarizing and posting of the financial impact of business events. The core steps performed within this process include capturing the business event, generating the general ledger transaction and posting the transaction.
- Linked constraints
- Public Law 097-255
- Public Law 101-576
- Public Law 103-356
- Public Law 103-356 Government Management Reform Act of 1994
- SEC. 101. LIMITATION ON CERTAIN ANNUAL PAY ADJUSTMENTS.
- SEC. 201. SES ANNUAL LEAVE ACCUMULATION.
- SEC. 301. AUTHORITY TO INCREASE EFFICIENCY IN REPORTING TO CONGRESS.
- SEC. 402. ELECTRONIC PAYMENTS.
- SEC. 403. FRANCHISE FUND PILOT PROGRAMS.
- SEC. 404. <31 USC 501 note> SIMPLIFICATION OF MANAGEMENT REPORTING PROCESS.
- SEC. 405. ANNUAL FINANCIAL REPORTS.
- Public Law 104-208
- Public Law 105-264
- Public Law 105-264 Travel and Transportation Reform Act of 1998
- SEC. 3. PREPAYMENT AUDITS OF TRANSPORTATION EXPENSES.
- USC Title 5
- USC Title 5 Government Organization and Employees
- PART III - EMPLOYEES
- Subpart D - Pay and Allowances
- CHAPTER 53 - PAY RATES AND SYSTEMS
- SUBCHAPTER I - PAY COMPARABILITY SYSTEM
- SUBCHAPTER II - EXECUTIVE SCHEDULE PAY RATES
- CHAPTER 55 - PAY ADMINISTRATION
- SUBCHAPTER I - GENERAL PROVISIONS
- SUBCHAPTER II - WITHHOLDING PAY
- SUBCHAPTER III - ADVANCEMENT, ALLOTMENT, AND ASSIGNMENT OF PAY
- SUBCHAPTER V - PREMIUM PAY
- Sec. 5546a. Differential pay for certain employees of the Federal Aviation Administration and the Department of Defense
- SUBCHAPTER VI - PAYMENT FOR ACCUMULATED AND ACCRUED LEAVE
- SUBCHAPTER VII - PAYMENTS TO MISSING EMPLOYEES
- Sec. 5569. Benefits for captives
- SUBCHAPTER VIII - SETTLEMENT OF ACCOUNTS
- Sec. 5583. Payment of money due; settlement of accounts
- Sec. 5584. Claims for overpayment of pay and allowances, and of travel, transportation and relocation expenses and allowances
- SUBCHAPTER IX - SEVERANCE PAY AND BACK PAY
- CHAPTER 57 - TRAVEL, TRANSPORTATION, AND SUBSISTENCE
- SUBCHAPTER II - TRAVEL AND TRANSPORTATION EXPENSES; NEW APPOINTEES, STUDENT TRAINEES, AND TRANSFERRED EMPLOYEES
- Sec. 5724. Travel and transportation expenses of employees transferred; advancement of funds; reimbursement on commuted basis
- Sec. 5724a. Relocation expenses of employees transferred or reemployed
- Sec. 5728. Travel and transportation expenses; vacation leave
- Sec. 5729. Transportation expenses; prior return of family
- CHAPTER 59 - ALLOWANCES
- SUBCHAPTER II - QUARTERS
- Sec. 5911. Quarters and facilities; employees in the United States
- SUBCHAPTER III - OVERSEAS DIFFERENTIALS AND ALLOWANCES
- Sec. 5926. Compensatory time off at certain posts in foreign areas
- Subpart G - Insurance and Annuities
- CHAPTER 81 - COMPENSATION FOR WORK INJURIES
- SUBCHAPTER I - GENERALLY
- Sec. 8102. Compensation for disability or death of employee
- Sec. 8102a. Death gratuity for injuries incurred in connection with employee's service with an Armed Force
- Sec. 8105. Total disability
- Sec. 8106. Partial disability
- Sec. 8111. Additional compensation for services of attendants or vocational rehabilitation
- Sec. 8128. Review of award
- Sec. 8132. Adjustment after recovery from a third person
- Sec. 8133. Compensation in case of death
- Sec. 8134. Funeral expenses; transportation of body
- Sec. 8147. Employees' Compensation Fund
- SUBCHAPTER III - LAW ENFORCEMENT OFFICERS NOT EMPLOYED BY THE UNITED STATES
- Sec. 8192. Benefits
- CHAPTER 83 - RETIREMENT
- SUBCHAPTER II - FORFEITURE OF ANNUITIES AND RETIRED PAY
- Sec. 8318. Restoration of annuity or retired pay
- SUBCHAPTER III - CIVIL SERVICE RETIREMENT
- Sec. 8332. Creditable service
- Sec. 8334. Deductions, contributions, and deposits
- Sec. 8351. Participation in the Thrift Savings Plan
- CHAPTER 84 - FEDERAL EMPLOYEES' RETIREMENT SYSTEM
- SUBCHAPTER II - BASIC ANNUITY
- Sec. 8411. Creditable service
- SUBCHAPTER III - THRIFT SAVINGS PLAN
- Sec. 8433. Benefits and election of benefits
- CHAPTER 87 - LIFE INSURANCE
- CHAPTER 90 - LONG-TERM CARE INSURANCE
- Sec. 9004. Financing
- Subpart I - Miscellaneous
- CHAPTER 99 - DEPARTMENT OF DEFENSE NATIONAL SECURITY PERSONNEL SYSTEM
- Sec. 9902. Department of Defense personnel authorities
- USC Title 10
- USC Title 10 Armed Forces
- Subtitle A - General Military Law
- PART I - ORGANIZATION AND GENERAL MILITARY POWERS
- CHAPTER 2 - DEPARTMENT OF DEFENSE
- Sec. 113. Secretary of Defense
- CHAPTER 3 - GENERAL POWERS AND FUNCTIONS
- Sec. 123b. Forces stationed abroad: limitation on number
- Sec. 126. Transfer of funds and employees
- Sec. 127. Emergency and extraordinary expenses
- Sec. 127a. Operations for which funds are not provided in advance: funding mechanisms
- Sec. 127b. Assistance in combating terrorism: rewards
- Sec. 129. Prohibition of certain civilian personnel management constraints
- Sec. 129a. General personnel policy
- Sec. 129b. Authority to procure personal services
- Sec. 129c. Medical personnel: limitations on reductions
- Sec. 130b. Personnel in overseas, sensitive, or routinely deployable units: nondisclosure of personally identifying information
- CHAPTER 7 - BOARDS, COUNCILS, AND COMMITTEES
- Sec. 186. Defense Business System Management Committee
- CHAPTER 18 - MILITARY SUPPORT FOR CIVILIAN LAW ENFORCEMENT AGENCIES
- Sec. 371. Use of information collected during military operations
- Sec. 381. Procurement of equipment by State and local governments through the Department of Defense: equipment for counter-drug, homeland security, and emergency response activities
- CHAPTER 20 - HUMANITARIAN AND OTHER ASSISTANCE
- Sec. 401. Humanitarian and civic assistance provided in conjunction with military operations
- Sec. 402. Transportation of humanitarian relief supplies to foreign countries
- Sec. 405. Use of Department of Defense funds for United States share of costs of United Nations peacekeeping activities: limitation
- Sec. 407. Humanitarian demining assistance: authority; limitations
- CHAPTER 21 - DEPARTMENT OF DEFENSE INTELLIGENCE MATTERS
- SUBCHAPTER I - GENERAL MATTERS
- Sec. 421. Funds for foreign cryptologic support
- Sec. 422. Use of funds for certain incidental purposes
- Sec. 428. Defense industrial security
- SUBCHAPTER II - INTELLIGENCE COMMERCIAL ACTIVITIES
- Sec. 432. Use, disposition, and auditing of funds
- Sec. 433. Relationship with other Federal laws
- CHAPTER 23 - MISCELLANEOUS STUDIES AND REPORTS
- Sec. 483. Reports on transfers from high-priority readiness appropriations
- PART II - PERSONNEL
- CHAPTER 31 - ENLISTMENTS
- Sec. 510. Enlistment incentives for pursuit of skills to facilitate national service
- Sec. 511. College First Program
- Sec. 514. Bounties prohibited; substitutes prohibited
- CHAPTER 40 - LEAVE
- Sec. 707. Payment upon disapproval of certain court-martial sentences for excess leave required to be taken
- Sec. 707a. Payment upon disapproval of certain board of inquiry recommendations for excess leave required to be taken
- Sec. 708. Educational leave of absence
- CHAPTER 41 - SPECIAL APPOINTMENTS, ASSIGNMENTS, DETAILS, AND DUTIES
- Sec. 712. Foreign governments: detail to assist
- Sec. 717. Members of the armed forces: participation in international sports
- CHAPTER 43 - RANK AND COMMAND
- Sec. 741. Rank: commissioned officers of the armed forces
- Sec. 744. Physician to White House: assignment; grade
- CHAPTER 45 - THE UNIFORM
- Sec. 771a. Disposition on discharge
- Sec. 777. Wearing of insignia of higher grade before promotion (frocking): authority; restrictions
- CHAPTER 47 - UNIFORM CODE OF MILITARY JUSTICE
- SUBCHAPTER I - GENERAL PROVISIONS
- Sec. 802. Art. 2. Persons subject to this chapter
- Sec. 804. Art. 4. Dismissed officer's right to trial by court- martial
- SUBCHAPTER III - NON-JUDICIAL PUNISHMENT
- Sec. 815. Art. 15. Commanding officer's non-judicial punishment
- SUBCHAPTER IV - COURT-MARTIAL JURISDICTION
- Sec. 819. Art. 19. Jurisdiction of special courts-martial
- Sec. 820. Art. 20. Jurisdiction of summary courts-martial
- SUBCHAPTER VII - TRIAL PROCEDURE
- Sec. 843. Art. 43. Statute of limitations
- Sec. 847. Art. 47. Refusal to appear or testify
- Sec. 854. Art. 54. Record of trial
- SUBCHAPTER VIII - SENTENCES
- Sec. 857. Art. 57. Effective date of sentences
- Sec. 858a. Art. 58a. Sentences: reduction in enlisted grade upon approval
- Sec. 858b. Art. 58b. Sentences: forfeiture of pay and allowances during confinement
- SUBCHAPTER IX - POST-TRIAL PROCEDURE AND REVIEW OF COURTS-MARTIAL
- Sec. 867a. Art. 67a. Review by the Supreme Court
- Sec. 874. Art. 74. Remission and suspension
- Sec. 875. Art. 75. Restoration
- SUBCHAPTER X - PUNITIVE ARTICLES
- Sec. 883. Art. 83. Fraudulent enlistment, appointment, or separation
- Sec. 923. Art. 123. Forgery
- Sec. 923a. Art. 123a. Making, drawing, or uttering check, draft, or order without sufficient funds
- Sec. 932. Art. 132. Frauds against the United States
- SUBCHAPTER XI - MISCELLANEOUS PROVISIONS
- Sec. 939. Art. 139. Redress of injuries to property
- SUBCHAPTER XII - UNITED STATES COURT OF APPEALS FOR THE ARMED FORCES
- Sec. 942. Art. 142. Judges
- Sec. 945. Art. 145. Annuities for judges and survivors
- CHAPTER 53 - MISCELLANEOUS RIGHTS AND BENEFITS
- Sec. 1032. Disability and death compensation: dependents of members held as captives
- Sec. 1034. Protected communications; prohibition of retaliatory personnel actions
- Sec. 1035. Deposits of savings
- Sec. 1036. Escorts for dependents of members: transportation and travel allowances
- Sec. 1037. Counsel before foreign judicial tribunals and administrative agencies; court costs and bail
- Sec. 1039. Crediting of minority service
- Sec. 1040. Transportation of dependent patients
- Sec. 1041. Replacement of certificate of discharge
- Sec. 1043. Service credit: service in the National Oceanic and Atmospheric Administration or the Public Health Service
- Sec. 1044. Legal assistance
- Sec. 1044a. Authority to act as notary
- Sec. 1045. Voluntary withholding of State income tax from retired or retainer pay
- Sec. 1046. Overseas temporary foster care program
- Sec. 1047. Allowance for civilian clothing
- Sec. 1048. Gratuity payment to persons discharged for fraudulent enlistment
- Sec. 1050. Latin American cooperation: payment of personnel expenses
- Sec. 1051. Multilateral, bilateral, or regional cooperation programs: payment of personnel expenses
- Sec. 1051a. Liaison officers of certain foreign nations; administrative services and support; travel, subsistence, medical care, and other personal expenses
- Sec. 1051b. Bilateral or regional cooperation programs: awards and mementos to recognize superior noncombat achievements or performance
- Sec. 1052. Adoption expenses: reimbursement
- Sec. 1053. Financial institution charges incurred because of Government error in direct deposit of pay: reimbursement
- Sec. 1054. Defense of certain suits arising out of legal malpractice
- Sec. 1055. Waiver of security deposits for members renting private housing; authority to indemnify landlord
- Sec. 1056. Relocation assistance programs
- Sec. 1059. Dependents of members separated for dependent abuse: transitional compensation; commissary and exchange benefits
- Sec. 1060. Military service of retired members with newly democratic nations: consent of Congress
- CHAPTER 56 - DEPARTMENT OF DEFENSE MEDICARE-ELIGIBLE RETIREE HEALTH CARE FUND
- Sec. 1113. Payments from the Fund
- Sec. 1114. Board of Actuaries
- Sec. 1115. Determination of contributions to the Fund
- Sec. 1116. Payments into the Fund
- CHAPTER 57 - DECORATIONS AND AWARDS
- Sec. 1124. Cash awards for disclosures, suggestions, inventions, and scientific achievements
- Sec. 1126. Gold star lapel button: eligibility and distribution
- Sec. 1133. Bronze Star: limitation on persons eligible to receive
- CHAPTER 58 - BENEFITS AND SERVICES FOR MEMBERS BEING SEPARATED OR RECENTLY SEPARATED
- Sec. 1145. Health benefits
- Sec. 1153. Assistance to separated members to obtain employment with health care providers
- CHAPTER 59 - SEPARATION
- Sec. 1165. Regular warrant officers: separation during three-year probationary period
- Sec. 1166. Regular warrant officers: elimination for unfitness or unsatisfactory performance
- Sec. 1168. Discharge or release from active duty: limitations
- Sec. 1170. Regular enlisted members: minority discharge
- Sec. 1171. Regular enlisted members: early discharge
- Sec. 1174a. Special separation benefits programs
- Sec. 1175. Voluntary separation incentive
- Sec. 1175a. Voluntary separation pay and benefits
- CHAPTER 60 - SEPARATION OF REGULAR OFFICERS FOR SUBSTANDARD PERFORMANCE OF DUTY OR FOR CERTAIN OTHER REASONS
- Sec. 1186. Officer considered for removal: voluntary retirement or discharge
- CHAPTER 61 - RETIREMENT OR SEPARATION FOR PHYSICAL DISABILITY
- Sec. 1201. Regulars and members on active duty for more than 30 days: retirement
- Sec. 1202. Regulars and members on active duty for more than 30 days: temporary disability retired list
- Sec. 1203. Regulars and members on active duty for more than 30 days: separation
- Sec. 1204. Members on active duty for 30 days or less or on inactive-duty training: retirement
- Sec. 1205. Members on active duty for 30 days or less: temporary disability retired list
- Sec. 1206. Members on active duty for 30 days or less or on inactive-duty training: separation
- Sec. 1207a. Members with over eight years of active service: eligibility for disability retirement for pre-existing conditions
- Sec. 1209. Transfer to inactive status list instead of separation
- Sec. 1210. Members on temporary disability retired list: periodic physical examination; final determination of status
- Sec. 1211. Members on temporary disability retired list: return to active duty; promotion
- Sec. 1212. Disability severance pay
- Sec. 1213. Effect of separation on benefits and claims
- Sec. 1215. Members other than Regulars: applicability of laws
- Sec. 1216. Secretaries: powers, functions, and duties
- Sec. 1217. Academy cadets and midshipmen: applicability of chapter
- CHAPTER 63 - RETIREMENT FOR AGE
- Sec. 1275. Computation of retired pay: law applicable
- CHAPTER 67 - RETIRED PAY FOR NON-REGULAR SERVICE
- Sec. 1331. Reference to chapter 1223
- CHAPTER 69 - RETIRED GRADE
- Sec. 1370. Commissioned officers: general rule; exceptions
- Sec. 1373. Higher grade for later physical disability: retired officers recalled to active duty
- CHAPTER 71 - COMPUTATION OF RETIRED PAY
- Sec. 1401. Computation of retired pay
- Sec. 1401a. Adjustment of retired pay and retainer pay to reflect changes in Consumer Price Index
- Sec. 1402. Recomputation of retired or retainer pay to reflect later active duty of members who first became members before September 8, 1980
- Sec. 1402a. Recomputation of retired or retainer pay to reflect later active duty of members who first became members after September 7, 1980
- Sec. 1403. Disability retired pay: treatment under Internal Revenue Code of 1986
- Sec. 1405. Years of service
- Sec. 1406. Retired pay base for members who first became members before September 8, 1980: final basic pay
- Sec. 1407. Retired pay base for members who first became members after September 7, 1980: high-36 month average
- Sec. 1407a. Retired pay base: officers retired in general or flag officer grades
- Sec. 1408. Payment of retired or retainer pay in compliance with court orders
- Sec. 1409. Retired pay multiplier
- Sec. 1410. Restoral of full retirement amount at age 62 for certain members entering on or after August 1, 1986
- Sec. 1411. Rules of construction
- Sec. 1413a. Combat-related special compensation
- Sec. 1414. Members eligible for retired pay who are also eligible for veterans' disability compensation for disabilities rated 50 percent or higher: concurrent payment of retired pay and veterans' disability compensation
- CHAPTER 73 - ANNUITIES BASED ON RETIRED OR RETAINER PAY
- SUBCHAPTER I - RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN
- Sec. 1431. Election of annuity: members of armed forces
- Sec. 1432. Election of annuity: former members of armed forces
- Sec. 1433. Mental incompetency of member
- Sec. 1434. Kinds of annuities that may be elected
- Sec. 1435. Eligible beneficiaries
- Sec. 1436. Computation of reduction in retired pay; withdrawal for severe financial hardship
- Sec. 1436a. Coverage paid up at 30 years and age 70
- Sec. 1437. Payment of annuity
- Sec. 1438. Deposits for amounts not deducted
- Sec. 1439. Refund of amounts deducted from retired pay
- Sec. 1440. Annuities not subject to legal process
- Sec. 1441. Annuities in addition to other payments
- Sec. 1442. Recovery of annuity erroneously paid
- Sec. 1444. Regulations; determinations
- Sec. 1444a. Regulations regarding payment of annuity to a representative payee
- Sec. 1446. Restriction on participation
- SUBCHAPTER II - SURVIVOR BENEFIT PLAN
- Sec. 1447. Definitions
- Sec. 1448. Application of Plan
- Sec. 1448a. Election to discontinue participation: one-year opportunity after second anniversary of commencement of payment of retired pay
- Sec. 1449. Mental incompetency of member
- Sec. 1450. Payment of annuity: beneficiaries
- Sec. 1451. Amount of annuity
- Sec. 1452. Reduction in retired pay
- Sec. 1453. Recovery of amounts erroneously paid
- Sec. 1455. Regulations
- CHAPTER 74 - DEPARTMENT OF DEFENSE MILITARY RETIREMENT FUND
- Sec. 1461. Establishment and purpose of Fund; definition
- Sec. 1463. Payments from the Fund
- Sec. 1465. Determination of contributions to the Fund
- Sec. 1466. Payments into the Fund
- CHAPTER 75 - DECEASED PERSONNEL
- SUBCHAPTER II - DEATH BENEFITS
- Sec. 1476. Death gratuity: death after discharge or release from duty or training
- Sec. 1477. Death gratuity: eligible survivors
- Sec. 1478. Death gratuity: amount
- Sec. 1479. Death gratuity: delegation of determinations, payments
- Sec. 1480. Death gratuity: miscellaneous provisions
- Sec. 1482. Expenses incident to death
- Sec. 1482a. Expenses incident to death: civilian employees serving with an armed force
- Sec. 1483. Prisoners of war and interned enemy aliens
- Sec. 1484. Pensioners, indigent patients, and persons who die on military reservations
- Sec. 1485. Dependents of members of armed forces
- Sec. 1489. Death gratuity: members and employees dying outside the United States while assigned to intelligence duties
- Sec. 1490. Transportation of remains: certain retired members and dependents who die in military medical facilities
- CHAPTER 76 - MISSING PERSONS
- Sec. 1504. Subsequent board of inquiry
- Sec. 1511. Return alive of person declared missing or dead
- CHAPTER 77 - POSTHUMOUS COMMISSIONS AND WARRANTS
- Sec. 1523. Posthumous commissions and warrants: effect on pay and allowances
- CHAPTER 79 - CORRECTION OF MILITARY RECORDS
- Sec. 1552. Correction of military records: claims incident thereto
- Sec. 1554. Review of retirement or separation without pay for physical disability
- Sec. 1558. Review of actions of selection boards: correction of military records by special boards; judicial review
- CHAPTER 80 - MISCELLANEOUS INVESTIGATION REQUIREMENTS AND OTHER DUTIES
- Sec. 1561. Complaints of sexual harassment: investigation by commanding officers
- CHAPTER 81 - CIVILIAN EMPLOYEES
- Sec. 1581. Foreign National Employees Separation Pay Account
- Sec. 1583. Employment of certain persons without pay
- Sec. 1584. Employment of non-citizens
- Sec. 1586. Rotation of career-conditional and career employees assigned to duty outside the United States
- Sec. 1587. Employees of nonappropriated fund instrumentalities: reprisals
- Sec. 1587a. Employees of nonappropriated fund instrumentalities: senior executive pay levels
- Sec. 1588. Authority to accept certain voluntary services
- Sec. 1592. Prohibition on payment of severance pay to foreign nationals in the event of certain overseas base closures
- Sec. 1593. Uniform allowance: civilian employees
- Sec. 1594. Reimbursement for financial institution charges incurred because of Government error in direct deposit of pay
- Sec. 1596. Foreign language proficiency: special pay for proficiency beneficial for intelligence interests
- Sec. 1596a. Foreign language proficiency: special pay for proficiency beneficial for other national security interests
- Sec. 1598. Assistance to terminated employees to obtain certification and employment as teachers or employment as teachers' aides
- Sec. 1599a. Financial assistance to certain employees in acquisition of critical skills
- Sec. 1599b. Employees abroad: travel expenses; health care
- Sec. 1599c. Health care professionals: enhanced appointment and compensation authority for personnel for care and treatment of wounded and injured members of the armed forces
- CHAPTER 83 - CIVILIAN DEFENSE INTELLIGENCE EMPLOYEES
- SUBCHAPTER I - DEFENSE-WIDE INTELLIGENCE PERSONNEL POLICY
- Sec. 1602. Basic pay
- Sec. 1603. Additional compensation, incentives, and allowances
- Sec. 1605. Benefits for certain employees assigned outside the United States
- SUBCHAPTER II - DEFENSE INTELLIGENCE AGENCY PERSONNEL
- Sec. 1621. Defense Intelligence Agency merit pay system
- Sec. 1622. Uniform allowance: civilian employees
- Sec. 1623. Financial assistance to certain employees in acquisition of critical skills
- CHAPTER 87 - DEFENSE ACQUISITION WORKFORCE
- SUBCHAPTER IV - EDUCATION AND TRAINING
- Sec. 1745. Additional education and training programs available to acquisition personnel
- Sec. 1747. Acquisition fellowship program
- CHAPTER 88 - MILITARY FAMILY PROGRAMS AND MILITARY CHILD CARE
- SUBCHAPTER II - MILITARY CHILD CARE
- Sec. 1792. Child care employees
- PART III - TRAINING AND EDUCATION
- CHAPTER 101 - TRAINING GENERALLY
- Sec. 2004. Detail of commissioned officers as students at law schools
- Sec. 2004a. Detail of commissioned officers as students at medical schools
- Sec. 2005. Advanced education assistance: active duty agreement; reimbursement requirements
- Sec. 2006. Department of Defense Education Benefits Fund
- Sec. 2007. Payment of tuition for off-duty training or education
- Sec. 2010. Participation of developing countries in combined exercises: payment of incremental expenses
- Sec. 2011. Special operations forces: training with friendly foreign forces
- Sec. 2013. Training at non-Government facilities
- Sec. 2015. Payment of expenses to obtain professional credentials
- CHAPTER 102 - JUNIOR RESERVE OFFICERS' TRAINING CORPS
- Sec. 2031. Junior Reserve Officers' Training Corps
- CHAPTER 103 - SENIOR RESERVE OFFICERS' TRAINING CORPS
- Sec. 2105. Advanced training; failure to complete or to accept commission
- Sec. 2107. Financial assistance program for specially selected members
- Sec. 2107a. Financial assistance program for specially selected members: Army Reserve and Army National Guard
- Sec. 2109. Practical military training
- Sec. 2110. Logistical support
- CHAPTER 104 - UNIFORMED SERVICES UNIVERSITY OF THE HEALTH SCIENCES
- Sec. 2113. Administration of University
- CHAPTER 105 - ARMED FORCES HEALTH PROFESSIONS FINANCIAL ASSISTANCE PROGRAMS
- SUBCHAPTER I - HEALTH PROFESSIONS SCHOLARSHIP AND FINANCIAL ASSISTANCE PROGRAM FOR ACTIVE SERVICE
- Sec. 2121. Establishment
- Sec. 2123. Members of the program: active duty obligation; failure to complete training; release from program
- Sec. 2126. Members of the program: service credit
- Sec. 2127. Scholarships and financial assistance: payments
- SUBCHAPTER II - NURSE OFFICER CANDIDATE ACCESSION PROGRAM
- Sec. 2130a. Financial assistance: nurse officer candidates
- CHAPTER 106A - EDUCATIONAL ASSISTANCE FOR PERSONS ENLISTING FOR ACTIVE DUTY
- Sec. 2143. Educational assistance: amount
- Sec. 2146. Right of member upon subsequent reenlistment to lump-sum payment in lieu of educational assistance
- CHAPTER 108 - DEPARTMENT OF DEFENSE SCHOOLS
- Sec. 2164. Department of Defense domestic dependent elementary and secondary schools
- Sec. 2165. National Defense University: component institutions
- Sec. 2166. Western Hemisphere Institute for Security Cooperation
- CHAPTER 109 - EDUCATIONAL LOAN REPAYMENT PROGRAMS
- Sec. 2171. Education loan repayment program: enlisted members on active duty in specified military specialties
- Sec. 2173. Education loan repayment program: commissioned officers in specified health professions
- Sec. 2174. Interest payment program: members on active duty
- CHAPTER 110 - EDUCATIONAL ASSISTANCE FOR MEMBERS HELD AS CAPTIVES AND THEIR DEPENDENTS
- Sec. 2183. Educational assistance: former captives
- CHAPTER 111 - SUPPORT OF SCIENCE, MATHEMATICS, AND ENGINEERING EDUCATION
- Sec. 2192a. Science, Mathematics, and Research for Transformation (SMART) Defense Education Program
- Sec. 2195. Department of Defense cooperative education programs
- CHAPTER 112 - INFORMATION SECURITY SCHOLARSHIP PROGRAM
- Sec. 2200a. Scholarship program
- PART IV - SERVICE, SUPPLY, AND PROCUREMENT
- CHAPTER 131 - PLANNING AND COORDINATION
- Sec. 2208. Working-capital funds
- Sec. 2216. Defense Modernization Account
- Sec. 2218. National Defense Sealift Fund
- Sec. 2227. Electronic submission and processing of claims for contract payments
- CHAPTER 134 - MISCELLANEOUS ADMINISTRATIVE PROVISIONS
- SUBCHAPTER I - MISCELLANEOUS AUTHORITIES, PROHIBITIONS, AND LIMITATIONS ON THE USE OF APPROPRIATED FUNDS
- Sec. 2242. Authority to use appropriated funds for certain investigations and security services
- Sec. 2243. Authority to use appropriated funds to support student meal programs in overseas dependents' schools
- Sec. 2249c. Regional Defense Combating Terrorism Fellowship Program: authority to use appropriated funds for costs associated with education and training of foreign officials
- SUBCHAPTER II - MISCELLANEOUS ADMINISTRATIVE AUTHORITY
- Sec. 2252. Rewards: missing property
- Sec. 2260. Licensing of intellectual property: retention of fees
- Sec. 2262. Department of Defense conferences: collection of fees to cover Department of Defense costs
- CHAPTER 135 - SPACE PROGRAMS
- Sec. 2273. Policy regarding assured access to space: national security payloads
- Sec. 2273a. Operationally Responsive Space Program Office
- Sec. 2274. Space situational awareness services and information: provision to non-United States Government entities
- CHAPTER 136 - PROVISIONS RELATING TO SPECIFIC PROGRAMS
- Sec. 2281. Global Positioning System
- CHAPTER 137 - PROCUREMENT GENERALLY
- Sec. 2303. Applicability of chapter
- Sec. 2305. Contracts: planning, solicitation, evaluation, and award procedures
- Sec. 2306a. Cost or pricing data: truth in negotiations
- Sec. 2306b. Multiyear contracts: acquisition of property
- Sec. 2306c. Multiyear contracts: acquisition of services
- Sec. 2307. Contract financing
- Sec. 2313. Examination of records of contractor
- Sec. 2320. Rights in technical data
- Sec. 2321. Validation of proprietary data restrictions
- Sec. 2323. Contract goal for small disadvantaged businesses and certain institutions of higher education
- Sec. 2324. Allowable costs under defense contracts
- Sec. 2325. Restructuring costs
- Sec. 2327. Contracts: consideration of national security objectives
- Sec. 2328. Release of technical data under Freedom of Information Act: recovery of costs
- Sec. 2332. Share-in-savings contracts
- CHAPTER 138 - COOPERATIVE AGREEMENTS WITH NATO ALLIES AND OTHER COUNTRIES
- SUBCHAPTER I - ACQUISITION AND CROSS-SERVICING AGREEMENTS
- Sec. 2345. Liquidation of accrued credits and liabilities
- SUBCHAPTER II - OTHER COOPERATIVE AGREEMENTS
- Sec. 2350b. Cooperative projects under Arms Export Control Act: acquisition of defense equipment
- Sec. 2350c. Cooperative military airlift agreements: allied countries
- Sec. 2350f. Procurement of communications support and related supplies and services
- Sec. 2350i. Foreign contributions for cooperative projects
- Sec. 2350j. Burden sharing contributions by designated countries and regional organizations
- Sec. 2350k. Relocation within host nation of elements of armed forces overseas
- Sec. 2350l. Cooperative agreements for reciprocal use of test facilities: foreign countries and international organizations
- CHAPTER 139 - RESEARCH AND DEVELOPMENT
- Sec. 2354. Contracts: indemnification provisions
- Sec. 2371. Research projects: transactions other than contracts and grants
- Sec. 2372. Independent research and development and bid and proposal costs: payments to contractors
- CHAPTER 141 - MISCELLANEOUS PROCUREMENT PROVISIONS
- Sec. 2392. Prohibition on use of funds to relieve economic dislocations
- Sec. 2396. Advances for payments for compliance with foreign laws, rent in foreign countries, tuition, public utility services, and pay and supplies of armed forces of friendly foreign countries
- Sec. 2401. Requirement for authorization by law of certain contracts relating to vessels, aircraft, and combat vehicles
- Sec. 2409. Contractor employees: protection from reprisal for disclosure of certain information
- Sec. 2410. Requests for equitable adjustment or other relief: certification
- Sec. 2410j. Displaced contractor employees: assistance to obtain certification and employment as teachers or employment as teachers' aides
- Sec. 2410m. Retention of amounts collected from contractor during the pendency of contract dispute
- CHAPTER 142 - PROCUREMENT TECHNICAL ASSISTANCE COOPERATIVE AGREEMENT PROGRAM
- Sec. 2412. Purposes
- CHAPTER 144 - MAJOR DEFENSE ACQUISITION PROGRAMS
- Sec. 2436. Major defense acquisition programs: incentive program for contractors to purchase capital assets manufactured in United States
- CHAPTER 146 - CONTRACTING FOR PERFORMANCE OF CIVILIAN COMMERCIAL OR INDUSTRIAL TYPE FUNCTIONS
- Sec. 2474. Centers of Industrial and Technical Excellence: designation; public-private partnerships
- CHAPTER 147 - COMMISSARIES AND EXCHANGES AND OTHER MORALE, WELFARE, AND RECREATION ACTIVITIES
- SUBCHAPTER I - DEFENSE COMMISSARY AND EXCHANGE SYSTEMS
- Sec. 2481. Defense commissary and exchange systems: existence and purpose
- Sec. 2484. Commissary stores: merchandise that may be sold; uniform surcharges and pricing
- Sec. 2485. Commissary stores: operation
- SUBCHAPTER III - MORALE, WELFARE, AND RECREATION PROGRAMS AND NONAPPROPRIATED FUND INSTRUMENTALITIES
- Sec. 2491. Uniform funding and management of morale, welfare, and recreation programs
- Sec. 2491b. Use of appropriated funds for operation of Armed Forces Recreation Center, Europe: limitation
- CHAPTER 148 - NATIONAL DEFENSE TECHNOLOGY AND INDUSTRIAL BASE, DEFENSE REINVESTMENT, AND DEFENSE CONVERSION
- SUBCHAPTER III - PROGRAMS FOR DEVELOPMENT, APPLICATION, AND SUPPORT OF DUAL-USE TECHNOLOGIES
- Sec. 2511. Defense dual-use critical technology program
- SUBCHAPTER IV - MANUFACTURING TECHNOLOGY
- Sec. 2521. Manufacturing Technology Program
- SUBCHAPTER V - MISCELLANEOUS TECHNOLOGY BASE POLICIES AND PROGRAMS
- Sec. 2533. Determinations of public interest under chapter 83 of title 41
- SUBCHAPTER VI - DEFENSE EXPORT LOAN GUARANTEES
- Sec. 2540b. Limitations
- Sec. 2540c. Fees charged and collected
- SUBCHAPTER VII - CRITICAL INFRASTRUCTURE PROTECTION LOAN GUARANTEES
- Sec. 2541a. Fees charged and collected
- Sec. 2541b. Administration
- CHAPTER 152 - ISSUE OF SUPPLIES, SERVICES, AND FACILITIES
- Sec. 2559. Provision of medical care to foreign military and diplomatic personnel: reimbursement required; waiver for provision of reciprocal services
- Sec. 2563. Articles and services of industrial facilities: sale to persons outside the Department of Defense
- CHAPTER 153 - EXCHANGE OF MATERIAL AND DISPOSAL OF OBSOLETE, SURPLUS, OR UNCLAIMED PROPERTY
- Sec. 2571. Interchange of supplies and services
- Sec. 2575. Disposition of unclaimed property
- CHAPTER 155 - ACCEPTANCE OF GIFTS AND SERVICES
- Sec. 2601. General gift funds
- Sec. 2603. Acceptance of fellowships, scholarships, or grants
- Sec. 2605. Acceptance of gifts for defense dependents' schools
- Sec. 2606. Scouting: cooperation and assistance in foreign areas
- Sec. 2607. Acceptance of gifts for the Defense Intelligence College
- Sec. 2610. Competitions for excellence: acceptance of monetary awards
- Sec. 2612. National Defense University: acceptance of gifts
- CHAPTER 157 - TRANSPORTATION
- Sec. 2634. Motor vehicles: transportation or storage for members on change of permanent station or extended deployment
- Sec. 2636. Deductions from amounts due carriers
- Sec. 2636a. Loss or damage to personal property transported at Government expense: full replacement value; deduction from amounts due carriers
- Sec. 2643. Commissary and exchange services: transportation overseas
- Sec. 2645. Indemnification of Department of Transportation for losses covered by vessel war risk insurance
- CHAPTER 159 - REAL PROPERTY; RELATED PERSONAL PROPERTY; AND LEASE OF NON-EXCESS PROPERTY
- Sec. 2661. Miscellaneous administrative provisions relating to real property
- Sec. 2662. Real property transactions: reports to congressional committees
- Sec. 2664. Limitations on real property acquisition
- Sec. 2665. Sale of certain interests in land; logs
- Sec. 2667. Leases: non-excess property of military departments and Defense Agencies
- Sec. 2674. Operation and control of Pentagon Reservation and defense facilities in National Capital Region
- Sec. 2685. Adjustment of or surcharge on selling prices in commissary stores to provide funds for construction and improvement of commissary store facilities
- Sec. 2688. Utility systems: conveyance authority
- Sec. 2694a. Conveyance of surplus real property for natural resource conservation
- Sec. 2694b. Participation in wetland mitigation banks
- Sec. 2697. Acceptance and use of landing fees charged for use of domestic military airfields by civil aircraft
- CHAPTER 160 - ENVIRONMENTAL RESTORATION
- Sec. 2701. Environmental restoration program
- Sec. 2703. Environmental restoration accounts
- Sec. 2705. Notice of environmental restoration activities
- CHAPTER 163 - MILITARY CLAIMS
- Sec. 2732. Payment of claims: availability of appropriations
- Sec. 2733. Property loss; personal injury or death: incident to noncombat activities of Department of Army, Navy, or Air Force
- Sec. 2734. Property loss; personal injury or death: incident to noncombat activities of the armed forces; foreign countries
- Sec. 2734a. Property loss; personal injury or death: incident to noncombat activities of armed forces in foreign countries; international agreements
- Sec. 2734b. Property loss; personal injury or death: incident to activities of armed forces of foreign countries in United States; international agreements
- Sec. 2736. Property loss; personal injury or death: advance payment
- Sec. 2737. Property loss; personal injury or death: incident to use of property of the United States and not cognizable under other law
- Sec. 2739. Amounts recovered from third parties for loss or damage to personal property shipped or stored at Government expense: crediting to appropriations
- CHAPTER 165 - ACCOUNTABILITY AND RESPONSIBILITY
- Sec. 2771. Final settlement of accounts: deceased members
- Sec. 2773. Designation, powers, and accountability of deputy disbursing officials
- Sec. 2773a. Departmental accountable officials
- Sec. 2774. Claims for overpayment of pay and allowances and of travel and transportation allowances
- Sec. 2775. Liability of members assigned to military housing
- Sec. 2777. Requisitions for advances and removal of charges outstanding in accounts of advances
- Sec. 2779. Use of funds because of fluctuations in currency exchange rates of foreign countries
- Sec. 2784. Management of purchase cards
- Sec. 2784a. Management of travel cards
- Sec. 2786. Department of Defense payments by electronic transfers of funds: exercise of authority for waivers
- CHAPTER 169 - MILITARY CONSTRUCTION AND MILITARY FAMILY HOUSING
- SUBCHAPTER I - MILITARY CONSTRUCTION
- Sec. 2809. Long-term facilities contracts for certain activities and services
- Sec. 2812. Lease-purchase of facilities
- Sec. 2814. Special authority for development of Ford Island, Hawaii
- SUBCHAPTER II - MILITARY FAMILY HOUSING
- Sec. 2821. Requirement for authorization of appropriations for construction and acquisition of military family housing
- Sec. 2825. Improvements to family housing units
- Sec. 2828. Leasing of military family housing
- Sec. 2829. Multi-year contracts for supplies and services
- Sec. 2831. Military family housing management account
- Sec. 2833. Family housing support
- Sec. 2835. Long-term leasing of military family housing to be constructed
- Sec. 2836. Military housing rental guarantee program
- Sec. 2837. Limited partnerships with private developers of housing
- SUBCHAPTER III - ADMINISTRATION OF MILITARY CONSTRUCTION AND MILITARY FAMILY HOUSING
- Sec. 2854a. Conveyance of damaged or deteriorated military family housing; use of proceeds
- Sec. 2863. Payment of contractor claims
- Sec. 2866. Water conservation at military installations
- Sec. 2869. Conveyance of property at military installations to limit encroachment
- SUBCHAPTER IV - ALTERNATIVE AUTHORITY FOR ACQUISITION AND IMPROVEMENT OF MILITARY HOUSING
- Sec. 2872a. Utilities and services
- Sec. 2873. Direct loans and loan guarantees
- Sec. 2877. Differential lease payments
- Sec. 2880. Unit size and type
- Sec. 2881a. Pilot projects for acquisition or construction of military unaccompanied housing
- Sec. 2882. Effect of assignment of members to housing units acquired or constructed under alternative authority
- Sec. 2883a. Funds for housing allowances of members of the armed forces assigned to certain military family housing units
- Sec. 2884. Reports
- CHAPTER 172 - STRATEGIC ENVIRONMENTAL RESEARCH AND DEVELOPMENT PROGRAM
- Sec. 2903. Executive Director
- CHAPTER 173 - ENERGY SECURITY
- SUBCHAPTER I - ENERGY SECURITY ACTIVITIES
- Sec. 2913. Energy savings contracts and activities
- Subtitle B - Army
- PART I - ORGANIZATION
- CHAPTER 303 - DEPARTMENT OF THE ARMY
- Sec. 3022. Financial management
- PART II - PERSONNEL
- CHAPTER 343 - SPECIAL APPOINTMENTS, ASSIGNMENTS, DETAILS, AND DUTIES
- Sec. 3536. Leader of Army Band: appointment
- CHAPTER 367 - RETIREMENT FOR LENGTH OF SERVICE
- Sec. 3929. Computation of retired pay: law applicable
- CHAPTER 369 - RETIRED GRADE
- Sec. 3966. Retired lists
- CHAPTER 371 - COMPUTATION OF RETIRED PAY
- Sec. 3991. Computation of retired pay
- Sec. 3992. Recomputation of retired pay to reflect advancement on retired list
- PART III - TRAINING
- CHAPTER 401 - TRAINING GENERALLY
- Sec. 4306. Service schools: leaves of absence for instructors
- CHAPTER 403 - UNITED STATES MILITARY ACADEMY
- Sec. 4338. Civilian faculty: number; compensation
- Sec. 4341. Faculty and other officers: leaves of absence
- Sec. 4342. Cadets: appointment; numbers, territorial distribution
- Sec. 4344. Selection of persons from foreign countries
- Sec. 4345. Exchange program with foreign military academies
- Sec. 4348. Cadets: agreement to serve as officer
- Sec. 4350. Cadets: clothing and equipment
- Sec. 4356. Use of certain gifts
- Sec. 4357. Acceptance of guarantees with gifts for major projects
- Sec. 4358. Grants for faculty research for scientific, literary, and educational purposes: acceptance; authorized grantees
- CHAPTER 407 - SCHOOLS AND CAMPS
- Sec. 4417. United States Army War College: acceptance of grants for faculty research for scientific, literary, and educational purposes
- PART IV - SERVICE, SUPPLY, AND PROCUREMENT
- CHAPTER 433 - PROCUREMENT
- Sec. 4542. Technical data packages for large-caliber cannon: prohibition on transfers to foreign countries; exception
- Sec. 4543. Army industrial facilities: sales of manufactured articles or services outside Department of Defense
- Sec. 4544. Army industrial facilities: cooperative activities with non-Army entities
- CHAPTER 434 - ARMAMENTS INDUSTRIAL BASE
- Sec. 4554. Property management contracts and leases
- Sec. 4555. ARMS Initiative loan guarantee program
- CHAPTER 437 - UTILITIES AND SERVICES
- Sec. 4592. Radiograms and telegrams: forwarding charges due connecting commercial facilities
- CHAPTER 439 - SALE OF SERVICEABLE MATERIAL
- Sec. 4621. Quartermaster supplies: members of armed forces; veterans; executive or military departments and employees; prices
- CHAPTER 443 - DISPOSAL OF OBSOLETE OR SURPLUS MATERIAL
- Sec. 4689. Transfer of material and equipment to the Architect of the Capitol
- CHAPTER 449 - REAL PROPERTY
- Sec. 4772. Heritage Center for the National Museum of the United States Army: development and operation
- Sec. 4780. Acquisition of buildings in District of Columbia
- CHAPTER 451 - MILITARY CLAIMS
- Sec. 4802. Admiralty claims against the United States
- Sec. 4803. Admiralty claims by United States
- Sec. 4804. Salvage claims by United States
- Sec. 4806. Settlement or compromise: final and conclusive
- CHAPTER 453 - ACCOUNTABILITY AND RESPONSIBILITY
- Sec. 4840. Final settlement of officer's accounts
- Sec. 4841. Payment of small amounts to public creditors
- Sec. 4842. Settlement of accounts of line officers
- Subtitle C - Navy and Marine Corps
- PART I - ORGANIZATION
- CHAPTER 503 - DEPARTMENT OF THE NAVY
- Sec. 5022. Office of Naval Research: duties
- Sec. 5023. Office of Naval Research: appropriations; time limit
- Sec. 5024. Naval Research Advisory Committee
- CHAPTER 513 - BUREAUS; OFFICE OF THE JUDGE ADVOCATE GENERAL
- Sec. 5133. Bureau Chiefs: rank; pay and allowances; retirement
- Sec. 5149. Office of the Judge Advocate General: Deputy Judge Advocate General; Assistant Judge Advocates General
- PART II - PERSONNEL
- CHAPTER 537 - ENLISTMENTS
- Sec. 5540. Expiration: rights of member
- CHAPTER 539 - ORIGINAL APPOINTMENTS
- Sec. 5589. Regular Navy and Regular Marine Corps: officers designated for limited duty
- Sec. 5596. Navy and Marine Corps: temporary appointments of officers designated for limited duty
- CHAPTER 544 - TEMPORARY APPOINTMENTS
- Sec. 5721. Temporary promotions of certain Navy lieutenants
- CHAPTER 555 - ADMINISTRATION
- Sec. 6032. Indebtedness to Marine Corps Exchanges: payment from appropriated funds in certain cases
- CHAPTER 557 - RATIONS
- Sec. 6086. Subsistence in hospital messes: hospital ration
- CHAPTER 561 - MISCELLANEOUS RIGHTS AND BENEFITS
- Sec. 6151. Higher retired grade and pay for members who serve satisfactorily under temporary appointments
- Sec. 6154. Mileage books: commutation tickets
- Sec. 6160. Pension to persons serving ten years
- CHAPTER 565 - BANDS
- Sec. 6222. United States Marine Band; United States Marine Drum and Bugle Corps: composition; appointment and promotion of members
- CHAPTER 567 - DECORATIONS AND AWARDS
- Sec. 6254. Availability of appropriations
- CHAPTER 569 - DISCHARGE OF ENLISTED MEMBERS
- Sec. 6292. Minors enlisted upon false statement of age
- CHAPTER 571 - VOLUNTARY RETIREMENT
- Sec. 6323. Officers: 20 years
- Sec. 6325. Officers: retired grade and pay
- Sec. 6326. Enlisted members: 30 years
- Sec. 6327. Officers and enlisted members of the Navy Reserve and Marine Corps Reserve: 30 years; 20 years; retired pay
- Sec. 6330. Enlisted members: transfer to Fleet Reserve and Fleet Marine Corps Reserve; retainer pay
- Sec. 6331. Members of the Fleet Reserve and Fleet Marine Corps Reserve: transfer to the retired list; retired pay
- Sec. 6332. Conclusiveness of transfers
- Sec. 6333. Computation of retired and retainer pay
- Sec. 6334. Higher grade after 30 years of service: warrant officers and enlisted members
- CHAPTER 573 - INVOLUNTARY RETIREMENT, SEPARATION, AND FURLOUGH
- Sec. 6383. Regular Navy and Regular Marine Corps; officers designated for limited duty: retirement for length of service or failures of selection for promotion; discharge for failures of selection for promotion; reversion to prior status; retired grade; retired pay
- Sec. 6404. Treatment of fractions of years of service in computing retired pay and separation pay
- PART III - EDUCATION AND TRAINING
- CHAPTER 601 - OFFICER PROCUREMENT PROGRAMS
- Sec. 6912. Aviation cadets: benefits
- CHAPTER 603 - UNITED STATES NAVAL ACADEMY
- Sec. 6954. Midshipmen: number
- Sec. 6957. Selection of persons from foreign countries
- Sec. 6957a. Exchange program with foreign military academies
- Sec. 6959. Midshipmen: agreement for length of service
- Sec. 6960. Midshipmen: clothing and equipment; uniform allowance
- Sec. 6970a. Permanent professors: retirement for years of service; authority for deferral
- Sec. 6975. Acceptance of guarantees with gifts for major projects
- CHAPTER 605 - UNITED STATES NAVAL POSTGRADUATE SCHOOL
- Sec. 7045. Officers of the other armed forces; enlisted members: admission
- Sec. 7050. Grants for faculty research for scientific, literary, and educational purposes: acceptance; authorized grantees
- CHAPTER 607 - RETIREMENT OF CIVILIAN MEMBERS OF THE TEACHING STAFFS OF THE UNITED STATES NAVAL ACADEMY AND UNITED STATES NAVAL POSTGRADUATE SCHOOL
- Sec. 7083. Annuity premium to be paid by monthly installments; government reimbursement
- Sec. 7085. Computation of life annuity
- Sec. 7086. Physical disability retirement
- Sec. 7087. Election of annuity for self and beneficiary
- CHAPTER 609 - PROFESSIONAL MILITARY EDUCATION SCHOOLS
- Sec. 7103. Naval War College: acceptance of grants for faculty research for scientific, literary, and educational purposes
- Sec. 7104. Marine Corps University: acceptance of grants for faculty research for scientific, literary, and educational purposes
- PART IV - GENERAL ADMINISTRATION
- CHAPTER 631 - SECRETARY OF THE NAVY: MISCELLANEOUS POWERS AND DUTIES
- Sec. 7205. Promotion of health and prevention of accidents
- Sec. 7227. Foreign naval vessels and aircraft: supplies and services
- Sec. 7228. Merchant vessels: supplies
- Sec. 7233. Auxiliary vessels: extended lease authority
- Sec. 7234. Submarine safety programs: participation of NATO naval personnel
- CHAPTER 633 - NAVAL VESSELS
- Sec. 7312. Service craft stricken from Naval Vessel Register; obsolete boats: use of proceeds from exchange or sale
- Sec. 7313. Ship overhaul work: availability of appropriations for unusual cost overruns and for changes in scope of work
- CHAPTER 637 - SALVAGE FACILITIES
- Sec. 7363. Settlement of claims
- CHAPTER 643 - CIVILIAN EMPLOYEES
- Sec. 7473. Employment of aliens
- Sec. 7477. Transportation of dependents and household effects of civilian personnel stationed outside the United States: payment in lieu of transportation
- CHAPTER 645 - PROCUREMENT OF SUPPLIES AND SERVICES
- Sec. 7523. Tolls and fares: payment or reimbursement
- CHAPTER 649 - QUARTERS, UTILITIES, AND SERVICES
- Sec. 7576. Quarters: extension telephones
- Sec. 7581. Marine Corps post laundries: disposition of receipts
- CHAPTER 651 - SHIPS' STORES AND COMMISSARY STORES
- Sec. 7605. Acceptance of Government checks outside the United States
- Sec. 7606. Subsistence and other supplies: members of armed forces; veterans; executive or military departments and employees; prices
- CHAPTER 653 - CLAIMS
- Sec. 7622. Admiralty claims against the United States
- Sec. 7623. Admiralty claims by the United States
- CHAPTER 655 - PRIZE
- Sec. 7671. Payment of costs and expenses from prize fund
- Sec. 7672. Recaptures: award of salvage, costs, and expenses
- Sec. 7674. Payment of witness fees
- Sec. 7676. Compensation of prize commissioners and special prize commissioners
- Sec. 7677. Accounts of clerks of district courts
- CHAPTER 661 - ACCOUNTABILITY AND RESPONSIBILITY
- Sec. 7862. Accounts of paymasters of lost or captured naval vessels
- Subtitle D - Air Force
- PART II - PERSONNEL
- CHAPTER 867 - RETIREMENT FOR LENGTH OF SERVICE
- Sec. 8929. Computation of retired pay: law applicable
- CHAPTER 869 - RETIRED GRADE
- Sec. 8966. Retired lists
- CHAPTER 871 - COMPUTATION OF RETIRED PAY
- Sec. 8991. Computation of retired pay
- Sec. 8992. Recomputation of retired pay to reflect advancement on retired list
- PART III - TRAINING
- CHAPTER 901 - TRAINING GENERALLY
- Sec. 9306. Service schools: leaves of absence for instructors
- Sec. 9314. Degree granting authority for United States Air Force Institute of Technology
- CHAPTER 903 - UNITED STATES AIR FORCE ACADEMY
- Sec. 9335. Dean of the Faculty
- Sec. 9344. Selection of persons from foreign countries
- Sec. 9345. Exchange program with foreign military academies
- Sec. 9350. Cadets: clothing and equipment
- Sec. 9356. Acceptance of guarantees with gifts for major projects
- Sec. 9357. Grants for faculty research for scientific, literary, and educational purposes: acceptance; authorized grantees
- CHAPTER 905 - AVIATION LEADERSHIP PROGRAM
- Sec. 9383. Allowances
- CHAPTER 907 - SCHOOLS AND CAMPS
- Sec. 9417. Air War College: acceptance of grants for faculty research for scientific, literary, and educational purposes
- CHAPTER 909 - CIVIL AIR PATROL
- Sec. 9443. Activities performed as federally chartered nonprofit corporation
- Sec. 9444. Activities performed as auxiliary of the Air Force
- PART IV - SERVICE, SUPPLY, AND PROCUREMENT
- CHAPTER 931 - CIVIL RESERVE AIR FLEET
- Sec. 9512. Contracts for the inclusion or incorporation of defense features
- Sec. 9513. Use of military installations by Civil Reserve Air Fleet contractors
- Sec. 9514. Indemnification of Department of Transportation for losses covered by defense-related aviation insurance
- CHAPTER 937 - UTILITIES AND SERVICES
- Sec. 9592. Radiograms and telegrams: forwarding charges due connecting commercial facilities
- CHAPTER 939 - SALE OF SERVICEABLE MATERIAL
- Sec. 9621. Subsistence and other supplies: members of armed forces; veterans; executive or military departments and employees; prices
- CHAPTER 945 - DISPOSITION OF EFFECTS OF DECEASED PERSONS
- Sec. 9712. Disposition of effects of deceased persons by summary court-martial
- CHAPTER 949 - REAL PROPERTY
- Sec. 9780. Acquisition of buildings in District of Columbia
- Sec. 9783. Johnston Atoll: reimbursement for support provided to civil air carriers
- CHAPTER 951 - MILITARY CLAIMS
- Sec. 9802. Admiralty claims against the United States
- Sec. 9803. Admiralty claims by United States
- Sec. 9804. Salvage claims by United States
- Sec. 9806. Settlement or compromise: final and conclusive
- CHAPTER 953 - ACCOUNTABILITY AND RESPONSIBILITY
- Sec. 9840. Final settlement of officer's accounts
- Sec. 9841. Payment of small amounts to public creditors
- Sec. 9842. Settlement of accounts of line officers
- Subtitle E - Reserve Components
- PART I - ORGANIZATION AND ADMINISTRATION
- CHAPTER 1005 - ELEMENTS OF RESERVE COMPONENTS
- Sec. 10144. Ready Reserve: Individual Ready Reserve
- Sec. 10145. Ready Reserve: placement in
- Sec. 10153. Standby Reserve: status of members
- CHAPTER 1007 - ADMINISTRATION OF RESERVE COMPONENTS
- Sec. 10204. Personnel records
- Sec. 10216. Military technicians (dual status)
- PART II - PERSONNEL GENERALLY
- CHAPTER 1201 - AUTHORIZED STRENGTHS AND DISTRIBUTION IN GRADE
- Sec. 12012. Authorized strengths: senior enlisted members on active duty or on full-time National Guard duty for administration of the reserves or the National Guard
- CHAPTER 1205 - APPOINTMENT OF RESERVE OFFICERS
- Sec. 12209. Officer candidates: enlisted Reserves
- CHAPTER 1209 - ACTIVE DUTY
- Sec. 12308. Retention after becoming qualified for retired pay
- Sec. 12310. Reserves: for organizing, administering, etc., reserve components
- Sec. 12312. Active duty agreements: release from duty
- Sec. 12315. Reserves: duty with or without pay
- Sec. 12316. Payment of certain Reserves while on duty
- Sec. 12318. Reserves on active duty: duties; funding
- Sec. 12319. Ready Reserve: muster duty
- CHAPTER 1214 - READY RESERVE MOBILIZATION INCOME INSURANCE
- Sec. 12523. Risk insured
- Sec. 12525. Benefit amounts
- Sec. 12527. Payment of premiums
- Sec. 12528. Reserve Mobilization Income Insurance Fund
- Sec. 12529. Board of Actuaries
- Sec. 12530. Payment of benefits
- Sec. 12531. Purchase of insurance
- Sec. 12532. Termination for nonpayment of premiums; forfeiture
- Sec. 12533. Termination of program
- CHAPTER 1217 - MISCELLANEOUS RIGHTS AND BENEFITS
- Sec. 12602. Members of Army National Guard of United States and Air National Guard of United States: credit for service as members of National Guard
- Sec. 12605. Presentation of United States flag: members transferred from an active status or discharged after completion of eligibility for retired pay
- CHAPTER 1219 - STANDARDS AND PROCEDURES FOR RETENTION AND PROMOTION
- Sec. 12641. Standards and procedures: Secretary to prescribe
- CHAPTER 1221 - SEPARATION
- Sec. 12686. Reserves on active duty within two years of retirement eligibility: limitation on release from active duty
- CHAPTER 1223 - RETIRED PAY FOR NON-REGULAR SERVICE
- Sec. 12731. Age and service requirements
- Sec. 12732. Entitlement to retired pay: computation of years of service
- Sec. 12733. Computation of retired pay: computation of years of service
- Sec. 12734. Time not creditable toward years of service
- Sec. 12735. Inactive status list
- Sec. 12736. Service credited for retired pay benefits not excluded for other benefits
- Sec. 12737. Limitation on active duty
- Sec. 12738. Limitations on revocation of retired pay
- Sec. 12739. Computation of retired pay
- Sec. 12740. Eligibility: denial upon certain punitive discharges or dismissals
- Sec. 12741. Retirement for service in an active status performed in the Selected Reserve of the Ready Reserve after eligibility for regular retirement
- CHAPTER 1225 - RETIRED GRADE
- Sec. 12773. Limitation on accrual of increased pay or benefits
- Sec. 12774. Retired lists
- PART III - PROMOTION AND RETENTION OF OFFICERS ON THE RESERVE ACTIVE-STATUS LIST
- CHAPTER 1405 - PROMOTIONS
- Sec. 14303. Eligibility for consideration for promotion: minimum years of service in grade
- Sec. 14308. Promotions: how made
- Sec. 14310. Removal of officers from a list of officers recommended for promotion
- Sec. 14311. Delay of promotion: involuntary
- CHAPTER 1407 - FAILURE OF SELECTION FOR PROMOTION AND INVOLUNTARY SEPARATION
- Sec. 14502. Special selection boards: correction of errors
- Sec. 14517. Entitlement of officers discharged under this chapter to separation pay
- CHAPTER 1411 - ADDITIONAL PROVISIONS RELATING TO INVOLUNTARY SEPARATION
- Sec. 14901. Separation of chaplains for loss of professional qualifications
- Sec. 14905. Officer considered for removal: retirement or discharge
- PART IV - TRAINING FOR RESERVE COMPONENTS AND EDUCATIONAL ASSISTANCE PROGRAMS
- CHAPTER 1606 - EDUCATIONAL ASSISTANCE FOR MEMBERS OF THE SELECTED RESERVE
- Sec. 16131. Educational assistance program: establishment; amount
- Sec. 16135. Failure to participate satisfactorily; penalties
- Sec. 16136. Administration of program
- CHAPTER 1607 - EDUCATIONAL ASSISTANCE FOR RESERVE COMPONENT MEMBERS SUPPORTING CONTINGENCY OPERATIONS AND CERTAIN OTHER OPERATIONS
- Sec. 16162. Educational assistance program
- Sec. 16166. Administration of program
- CHAPTER 1608 - HEALTH PROFESSIONS STIPEND PROGRAM
- Sec. 16201. Financial assistance: health-care professionals in reserve components
- Sec. 16203. Penalties and limitations
- CHAPTER 1609 - EDUCATION LOAN REPAYMENT PROGRAMS
- Sec. 16301. Education loan repayment program: members of Selected Reserve
- Sec. 16302. Education loan repayment program: health professions officers serving in Selected Reserve with wartime critical medical skill shortages
- Sec. 16303. Loan repayment program: chaplains serving in the Selected Reserve
- CHAPTER 1611 - OTHER EDUCATIONAL ASSISTANCE PROGRAMS
- Sec. 16401. Marine Corps Platoon Leaders Class: college tuition assistance program
- PART V - SERVICE, SUPPLY, AND PROCUREMENT
- CHAPTER 1803 - FACILITIES FOR RESERVE COMPONENTS
- Sec. 18233. Acquisition
- Sec. 18235. Administration; other use permitted by Secretary
- Sec. 18240. Acquisition of facilities by exchange
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 11 - THE BUDGET AND FISCAL, BUDGET, AND PROGRAM INFORMATION
- Sec. 1105. Budget contents and submission to Congress
- Sec. 1112. Fiscal, budget, and program information
- Sec. 1122. Transparency of programs, priority goals, and results
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- Sec. 1307. Public building construction
- Sec. 1308. Telephone and metered services
- SUBCHAPTER III - LIMITATIONS, EXCEPTIONS, AND PENALTIES
- Sec. 1343. Buying and leasing passenger motor vehicles and aircraft
- Sec. 1344. Passenger carrier use
- Sec. 1345. Expenses of meetings
- Sec. 1346. Commissions, councils, boards, and interagency and similar groups
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- Sec. 1536. Crediting payments from purchases between executive agencies
- SUBCHAPTER IV - CLOSING ACCOUNTS
- Sec. 1552. Procedure for appropriation accounts available for definite periods
- Sec. 1553. Availability of appropriation accounts to pay obligations
- Sec. 1554. Audit, control, and reporting
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION
- Sec. 3513. Financial reporting and accounting system
- Sec. 3515. Financial statements of agencies
- Sec. 3516. Reports consolidation
- SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS
- Sec. 3521. Audits by agencies
- Sec. 3525. Auditing nonappropriated fund activities
- Sec. 3530. Adjusting accounts
- CHAPTER 37 - CLAIMS
- SUBCHAPTER II - CLAIMS OF THE UNITED STATES GOVERNMENT
- Sec. 3720C. Debt Collection Improvement Account
- CHAPTER 39 - PROMPT PAYMENT
- Sec. 3902. Interest penalties
- USC Title 32
- USC Title 32 National Guard
- CHAPTER 1 - ORGANIZATION
- Sec. 104. Units: location; organization; command
- Sec. 106. Annual appropriations
- Sec. 107. Availability of appropriations
- Sec. 109. Maintenance of other troops
- Sec. 112. Drug interdiction and counter-drug activities
- Sec. 113. Federal financial assistance for support of additional duties assigned to the Army National Guard
- CHAPTER 5 - TRAINING
- Sec. 503. Participation in field exercises
- Sec. 509. National Guard Youth Challenge Program of opportunities for civilian youth
- CHAPTER 7 - SERVICE, SUPPLY, AND PROCUREMENT
- Sec. 703. Purchases of supplies by States from Army or Air Force
- Sec. 705. Purchase of uniforms and equipment by officers of National Guard from Army or Air Force
- Sec. 708. Property and fiscal officers
- Sec. 710. Accountability for property issued to the National Guard
- Sec. 712. Disposition of proceeds of condemned stores issued to National Guard
- Sec. 714. Final settlement of accounts: deceased members
- Sec. 715. Property loss; personal injury or death: activities under certain sections of this title
- Sec. 716. Claims for overpayment of pay and allowances, and travel and transportation allowances
- CHAPTER 9 - HOMELAND DEFENSE ACTIVITIES
- Sec. 904. Homeland defense duty
- Sec. 905. Funding assistance
- Sec. 906. Requests for funding assistance
- Sec. 908. Annual report
- USC Title 33
- USC Title 33 Navigation and Navigable Waters
- CHAPTER 9 - PROTECTION OF NAVIGABLE WATERS AND OF HARBOR AND RIVER IMPROVEMENTS GENERALLY
- SUBCHAPTER I - IN GENERAL
- Sec. 416. Appropriations for removal of sunken water craft
- Sec. 417. Expenses of investigations by Department of the Army
- Sec. 426d. Payment of expenses
- Sec. 426e. Federal aid in protection of shores
- Sec. 426f. Reimbursements
- Sec. 426g. Storm and hurricane restoration and impact minimization program
- Sec. 426i-1. Construction of shoreline protection projects by non- Federal interests
- CHAPTER 12 - RIVER AND HARBOR IMPROVEMENTS GENERALLY
- SUBCHAPTER I - GENERAL PROVISIONS
- Sec. 574a. Training funds
- CHAPTER 16 - LIGHTHOUSES
- Sec. 772. Death of employee due to non-service-connected causes after 15 years' service; amount of payment
- CHAPTER 36 - WATER RESOURCES DEVELOPMENT
- SUBCHAPTER V - GENERAL PROVISIONS
- Sec. 2283. Fish and wildlife mitigation
- Sec. 2323a. Interagency and international support authority
- Sec. 2326a. Dredged material disposal facility partnerships
- Sec. 2328. Challenge cost-sharing program for management of recreation facilities
- Sec. 2329. International outreach program
- USC Title 37
- USC Title 37 Pay and Allowances of the Uniformed Services
- CHAPTER 3 - BASIC PAY
- Sec. 203. Rates
- Sec. 204. Entitlement
- Sec. 205. Computation: service creditable
- Sec. 206. Reserves; members of National Guard: inactive-duty training
- Sec. 207. Band leaders
- Sec. 209. Members of precommissioning programs
- Sec. 210. Pay of senior enlisted members during terminal leave and while hospitalized
- Sec. 211. Participation in Thrift Savings Plan
- Sec. 212. Advancement of basic pay: members deployed in combat zone for more than one year
- CHAPTER 5 - SPECIAL AND INCENTIVE PAYS
- SUBCHAPTER I - EXISTING SPECIAL PAY, INCENTIVE PAY, AND BONUS AUTHORITIES
- Sec. 301. Incentive pay: hazardous duty
- Sec. 301a. Incentive pay: aviation career
- Sec. 301b. Special pay: aviation career officers extending period of active duty
- Sec. 301c. Incentive pay: submarine duty
- Sec. 301d. Multiyear retention bonus: medical officers of the armed forces
- Sec. 301e. Multiyear retention bonus: dental officers of the armed forces
- Sec. 302. Special pay: medical officers of the armed forces
- Sec. 302a. Special pay: optometrists
- Sec. 302b. Special pay: dental officers of the armed forces
- Sec. 302c. Special pay: psychologists and nonphysician health care providers
- Sec. 302d. Special pay: accession bonus for registered nurses
- Sec. 302e. Special pay: nurse anesthetists
- Sec. 302f. Special pay: reserve, recalled, or retained health care officers
- Sec. 302g. Special pay: Selected Reserve health care professionals in critically short wartime specialties
- Sec. 302h. Special pay: accession bonus for dental officers
- Sec. 302i. Special pay: pharmacy officers
- Sec. 302j. Special pay: accession bonus for pharmacy officers
- Sec. 302k. Special pay: accession bonus for medical officers in critically short wartime specialties
- Sec. 302l. Special pay: accession bonus for dental specialist officers in critically short wartime specialties
- Sec. 303. Special pay: veterinarians
- Sec. 303a. Special pay: general provisions
- Sec. 303b. Waiver of board certification requirements
- Sec. 304. Special pay: diving duty
- Sec. 305. Special pay: hardship duty pay
- Sec. 305a. Special pay: career sea pay
- Sec. 305b. Special pay: service as member of Weapons of Mass Destruction Civil Support Team
- Sec. 306. Special pay: officers holding positions of unusual responsibility and of critical nature
- Sec. 306a. Special pay: members assigned to international military headquarters
- Sec. 307. Special pay: special duty assignment pay for enlisted members
- Sec. 307a. Special pay: assignment incentive pay
- Sec. 308. Special pay: reenlistment bonus
- Sec. 308b. Special pay: reenlistment bonus for members of the Selected Reserve
- Sec. 308c. Special pay: bonus for affiliation or enlistment in the Selected Reserve
- Sec. 308d. Special pay: members of the Selected Reserve assigned to certain high priority units
- Sec. 308g. Special pay: bonus for enlistment in elements of the Ready Reserve other than the Selected Reserve
- Sec. 308h. Special pay: bonus for reenlistment, enlistment, or voluntary extension of enlistment in elements of the Ready Reserve other than the Selected Reserve
- Sec. 308i. Special pay: prior service enlistment bonus
- Sec. 308j. Special pay: affiliation bonus for officers in the Selected Reserve
- Sec. 309. Special pay: enlistment bonus
- Sec. 310. Special pay: duty subject to hostile fire or imminent danger
- Sec. 312. Special pay: nuclear-qualified officers extending period of active service
- Sec. 312b. Special pay: nuclear career accession bonus
- Sec. 312c. Special pay: nuclear career annual incentive bonus
- Sec. 314. Special pay or bonus: qualified members extending duty at designated locations overseas
- Sec. 315. Special pay: engineering and scientific career continuation pay
- Sec. 316. Special pay: bonus for members with foreign language proficiency
- Sec. 316a. Special pay: incentive pay for members of precommissioning programs pursuing foreign language proficiency
- Sec. 317. Special pay: officers in critical acquisition positions extending period of active duty
- Sec. 318. Special pay: special warfare officers extending period of active duty
- Sec. 319. Special pay: surface warfare officer continuation pay
- Sec. 320. Incentive pay: career enlisted flyers
- Sec. 321. Special pay: judge advocate continuation pay
- [Sec. 322. Renumbered Sec. 354]
- [Sec. 323. Renumbered Sec. 355]
- Sec. 324. Special pay: accession bonus for new officers in critical skills
- Sec. 325. Incentive bonus: savings plan for education expenses and other contingencies
- Sec. 326. Incentive bonus: conversion to military occupational specialty to ease personnel shortage
- Sec. 327. Incentive bonus: transfer between armed forces
- Sec. 328. Combat-related injury rehabilitation pay
- Sec. 329. Incentive bonus: retired members and reserve component members volunteering for high-demand, low-density assignments
- Sec. 330. Special pay: accession bonus for officer candidates
- CHAPTER 7 - ALLOWANCES
- Sec. 402. Basic allowance for subsistence
- Sec. 402a. Supplemental subsistence allowance for low-income members with dependents
- Sec. 403. Basic allowance for housing
- Sec. 403b. Cost-of-living allowance in the continental United States
- Sec. 474. Travel and transportation allowances: general
- Sec. 474a. Travel and transportation allowances: temporary lodging expenses
- Sec. 475. Travel and transportation allowances: per diem while on duty outside the continental United States
- Sec. 475a. Travel and transportation allowances: departure allowances
- Sec. 476. Travel and transportation allowances: dependents; baggage and household effects
- Sec. 476a. Travel and transportation allowances: authorized for travel performed under orders that are canceled, revoked, or modified
- Sec. 476b. Travel and transportation allowances: members of the uniformed services attached to a ship overhauling or inactivating
- Sec. 476c. Travel and transportation allowances: members assigned to a vessel under construction
- Sec. 477. Travel and transportation allowances: dislocation allowance
- Sec. 478. Travel and transportation allowances: travel within limits of duty station
- Sec. 479. Travel and transportation allowances: house trailers and mobile homes
- Sec. 480. Travel and transportation allowances: miscellaneous categories
- Sec. 481a. Travel and transportation allowances: travel performed in connection with convalescent leave
- Sec. 481b. Travel and transportation allowances: travel performed in connection with leave between consecutive overseas tours
- Sec. 481c. Travel and transportation allowances: travel performed in connection with rest and recuperative leave from certain stations in foreign countries
- Sec. 481d. Travel and transportation allowances: transportation incident to personal emergencies for certain members and dependents
- Sec. 481e. Travel and transportation allowances: transportation incident to certain emergencies for members performing temporary duty
- Sec. 411g. Travel and transportation allowances: transportation incident to voluntary extensions of overseas tours of duty
- Sec. 481h. Travel and transportation allowances: transportation of designated individuals incident to hospitalization of members for treatment of wounds, illness, or injury
- Sec. 481i. Travel and transportation allowances: parking expenses
- Sec. 481j. Travel and transportation allowances: transportation of family members incident to the repatriation of members held captive
- Sec. 481l. Travel and transportation allowances: attendance of members and other persons at Yellow Ribbon Reintegration Program events
- Sec. 412. Appropriations for travel: may not be used for attendance at certain meetings
- Sec. 413. Chairman and Vice Chairman of the Joint Chiefs of Staff
- Sec. 414. Personal money allowance
- Sec. 415. Uniform allowance: officers; initial allowance
- Sec. 416. Uniform allowance: officers; additional allowances
- Sec. 418. Clothing allowance: enlisted members
- Sec. 419. Civilian clothing allowance
- Sec. 420. Allowances while participating in international sports
- Sec. 421. Allowances: no increase while dependent is entitled to basic pay
- Sec. 422. Cadets and midshipmen
- Sec. 423. Validity of allowance payments based on purported marriages
- Sec. 424. Band leaders
- Sec. 425. United States Navy Band; United States Marine Corps Band: allowances while on concert tour
- Sec. 427. Family separation allowance
- Sec. 428. Allowance for recruiting expenses
- Sec. 429. Travel and transportation allowances: minor dependent schooling
- Sec. 430. Travel and transportation: dependent children of members stationed overseas
- Sec. 431. Benefits for certain members assigned to the Defense Intelligence Agency
- Sec. 432. Travel and transportation: members escorting certain dependents
- Sec. 433. Allowance for muster duty
- Sec. 434. Subsistence reimbursement relating to escorts of foreign arms control inspection teams
- Sec. 435. Funeral honors duty: allowance
- Sec. 436. High-deployment allowance: lengthy or numerous deployments; frequent mobilizations
- Sec. 437. Allowance to cover monthly premium for Servicemembers' Group Life Insurance: members serving in Operation Enduring Freedom or Operation Iraqi Freedom
- CHAPTER 8 - TRAVEL AND TRANSPORTATION ALLOWANCES
- SUBCHAPTER I - TRAVEL AND TRANSPORTATION AUTHORITIES - NEW LAW
- Sec. 455. Appropriations for travel: may not be used for attendance at certain meetings
- Sec. 474. Travel and transportation allowances: general
- Sec. 474a. Travel and transportation allowances: temporary lodging expenses
- Sec. 475. Travel and transportation allowances: per diem while on duty outside the continental United States
- Sec. 475a. Travel and transportation allowances: departure allowances
- Sec. 476. Travel and transportation allowances: dependents; baggage and household effects
- Sec. 476a. Travel and transportation allowances: authorized for travel performed under orders that are canceled, revoked, or modified
- Sec. 476b. Travel and transportation allowances: members of the uniformed services attached to a ship overhauling or inactivating
- Sec. 476c. Travel and transportation allowances: members assigned to a vessel under construction
- Sec. 477. Travel and transportation allowances: dislocation allowance
- Sec. 478. Travel and transportation allowances: travel within limits of duty station
- Sec. 479. Travel and transportation allowances: house trailers and mobile homes
- Sec. 480. Travel and transportation allowances: miscellaneous categories
- Sec. 481a. Travel and transportation allowances: travel performed in connection with convalescent leave
- Sec. 481b. Travel and transportation allowances: travel performed in connection with leave between consecutive overseas tours
- Sec. 481c. Travel and transportation allowances: travel performed in connection with rest and recuperative leave from certain stations in foreign countries
- Sec. 481d. Travel and transportation allowances: transportation incident to personal emergencies for certain members and dependents
- Sec. 481e. Travel and transportation allowances: transportation incident to certain emergencies for members performing temporary duty
- Sec. 481h. Travel and transportation allowances: transportation of designated individuals incident to hospitalization of members for treatment of wounds, illness, or injury
- Sec. 481i. Travel and transportation allowances: parking expenses
- Sec. 481j. Travel and transportation allowances: transportation of family members incident to the repatriation of members held captive
- Sec. 484. Travel and transportation; dependents; household and personal effects; trailers; additional movements; motor vehicles; sale of bulky items; claims for proceeds; appropriation chargeable
- Sec. 488. Allowance for recruiting expenses
- Sec. 489. Travel and transportation allowances: minor dependent schooling
- Sec. 490. Travel and transportation: dependent children of members stationed overseas
- Sec. 431.(!1) Benefits for certain members assigned to the Defense Intelligence Agency
- Sec. 492. Travel and transportation: members escorting certain dependents
- Sec. 494. Subsistence reimbursement relating to escorts of foreign arms control inspection teams
- Sec. 495. Funeral honors duty: allowance
- CHAPTER 9 - LEAVE
- Sec. 501. Payments for unused accrued leave
- Sec. 502. Absences due to sickness, wounds, and certain other causes
- Sec. 503. Absence without leave or over leave
- Sec. 504. Cadets and midshipmen: chapter does not apply to
- CHAPTER 10 - PAYMENTS TO MISSING PERSONS
- Sec. 551. Definitions
- Sec. 552. Pay and allowances; continuance while in a missing status; limitations
- Sec. 553. Allotments; continuance, suspension, initiation, resumption, or increase while in a missing status; limitations
- Sec. 554. Travel and transportation; dependents; household and personal effects; trailers; additional movements; motor vehicles; sale of bulky items; claims for proceeds; appropriation chargeable
- Sec. 555. Secretarial review
- Sec. 556. Secretarial determinations
- Sec. 557. Settlement of accounts
- Sec. 558. Income tax deferment
- Sec. 559. Benefits for members held as captives
- CHAPTER 11 - PAYMENTS TO MENTALLY INCOMPETENT PERSONS
- Sec. 601. Applicability
- Sec. 602. Payments: designation of person to receive amounts due
- CHAPTER 13 - ALLOTMENTS AND ASSIGNMENTS OF PAY
- Sec. 701. Members of the Army, Navy, Air Force, and Marine Corps; contract surgeons
- Sec. 707. Allotments: members of the National Guard
- CHAPTER 15 - PROHIBITIONS AND PENALTIES
- Sec. 802. Forfeiture of pay during absence from duty due to disease from intemperate use of alcohol or drugs
- Sec. 803. Commissioned officers of Army or Air Force: forfeiture of pay when dropped from rolls
- CHAPTER 17 - MISCELLANEOUS RIGHTS AND BENEFITS
- Sec. 901. Wartime pay of officer of armed force exercising command higher than his grade
- Sec. 902. Pay of crews of wrecked or lost naval vessels
- Sec. 903. Retired members recalled to active duty; former members
- Sec. 905. Reserve officers of the Navy or Marine Corps not on the active-duty list: effective date of pay and allowances
- Sec. 906. Extension of enlistment: effect on pay and allowances
- Sec. 907. Enlisted members and warrant officers appointed as officers: pay and allowances stabilized
- Sec. 909. Special and incentive pay: payment at unreduced rates during suspension of personnel laws
- Sec. 910. Replacement of lost income: involuntarily mobilized reserve component members subject to extended and frequent active duty service
- CHAPTER 19 - ADMINISTRATION
- Sec. 1002. Additional training or duty without pay: Reserves and members of National Guard
- Sec. 1003. Assimilation of pay and allowances
- Sec. 1004. Computation of pay and allowances for month or part of month
- Sec. 1006. Advance payments
- Sec. 1007. Deductions from pay
- Sec. 1009. Adjustments of monthly basic pay
- Sec. 1010. Commissioned officers: promotions; effective date for pay and allowances
- Sec. 1011. Mess operation: reimbursement of expenses
- Sec. 1012. Disbursement and accounting: pay of enlisted members of the National Guard
- Sec. 1013. Payment of compensation for victims of terrorism
- Sec. 1014. Payment date for pay and allowances
- USC Title 38
- USC Title 38 Veterans' Benefits
- PART I - GENERAL PROVISIONS
- CHAPTER 1 - GENERAL
- Sec. 111. Payments or allowances for beneficiary travel
- CHAPTER 5 - AUTHORITY AND DUTIES OF THE SECRETARY
- SUBCHAPTER I - GENERAL AUTHORITIES
- Sec. 515. Administrative settlement of tort claims
- CHAPTER 7 - EMPLOYEES
- Sec. 705. Telephone service for medical officers and facility directors
- CHAPTER 9 - SECURITY AND LAW ENFORCEMENT ON PROPERTY UNDER THE JURISDICTION OF THE DEPARTMENT
- Sec. 903. Uniform allowance
- PART II - GENERAL BENEFITS
- CHAPTER 11 - COMPENSATION FOR SERVICE-CONNECTED DISABILITY OR DEATH
- SUBCHAPTER II - WARTIME DISABILITY COMPENSATION
- Sec. 1117. Compensation for disabilities occurring in Persian Gulf War veterans
- SUBCHAPTER VI - GENERAL COMPENSATION PROVISIONS
- Sec. 1158. Disappearance
- Sec. 1162. Clothing allowance
- CHAPTER 13 - DEPENDENCY AND INDEMNITY COMPENSATION FOR SERVICE-CONNECTED DEATHS
- SUBCHAPTER II - DEPENDENCY AND INDEMNITY COMPENSATION
- Sec. 1310. Deaths entitling survivors to dependency and indemnity compensation
- Sec. 1311. Dependency and indemnity compensation to a surviving spouse
- Sec. 1312. Benefits in certain cases of in-service or service- connected deaths
- Sec. 1313. Dependency and indemnity compensation to children
- Sec. 1314. Supplemental dependency and indemnity compensation to children
- Sec. 1315. Dependency and indemnity compensation to parents
- Sec. 1318. Benefits for survivors of certain veterans rated totally disabled at time of death
- SUBCHAPTER III - CERTIFICATIONS
- Sec. 1322. Certifications with respect to social security entitlement
- Sec. 1323. Certifications with respect to circumstances of death
- CHAPTER 17 - HOSPITAL, NURSING HOME, DOMICILIARY, AND MEDICAL CARE
- SUBCHAPTER I - GENERAL
- Sec. 1708. Temporary lodging
- SUBCHAPTER II - HOSPITAL, NURSING HOME, OR DOMICILIARY CARE AND MEDICAL TREATMENT
- Sec. 1714. Fitting and training in use of prosthetic appliances; guide dogs; service dogs
- SUBCHAPTER V - PAYMENTS TO STATE HOMES
- Sec. 1741. Criteria for payment
- Sec. 1744. Hiring and retention of nurses: payments to assist States
- Sec. 1745. Nursing home care and medications for veterans with service-connected disabilities
- CHAPTER 18 - BENEFITS FOR CHILDREN OF VIETNAM VETERANS AND CERTAIN OTHER VETERANS
- SUBCHAPTER I - CHILDREN OF VIETNAM VETERANS BORN WITH SPINA BIFIDA
- Sec. 1805. Monetary allowance
- SUBCHAPTER II - CHILDREN OF WOMEN VIETNAM VETERANS BORN WITH CERTAIN BIRTH DEFECTS
- Sec. 1815. Monetary allowance
- CHAPTER 19 - INSURANCE
- SUBCHAPTER I - NATIONAL SERVICE LIFE INSURANCE
- Sec. 1928. Authority for payment of interest on settlements
- SUBCHAPTER II - UNITED STATES GOVERNMENT LIFE INSURANCE
- Sec. 1963. Authority for payment of interest on settlements
- SUBCHAPTER III - SERVICEMEMBERS' GROUP LIFE INSURANCE
- Sec. 1977. Veterans' Group Life Insurance
- CHAPTER 21 - SPECIALLY ADAPTED HOUSING FOR DISABLED VETERANS
- Sec. 2102. Limitations on assistance furnished
- Sec. 2106. Veterans' mortgage life insurance
- CHAPTER 23 - BURIAL BENEFITS
- Sec. 2303. Death in Department facility; plot allowance
- CHAPTER 24 - NATIONAL CEMETERIES AND MEMORIALS
- Sec. 2412. Lease of land and buildings
- PART III - READJUSTMENT AND RELATED BENEFITS
- CHAPTER 30 - ALL-VOLUNTEER FORCE EDUCATIONAL ASSISTANCE PROGRAM
- SUBCHAPTER II - BASIC EDUCATIONAL ASSISTANCE
- Sec. 3011. Basic educational assistance entitlement for service on active duty
- Sec. 3012. Basic educational assistance entitlement for service in the Selected Reserve
- Sec. 3014. Payment of basic educational assistance
- SUBCHAPTER IV - TIME LIMITATION FOR USE OF ELIGIBILITY AND ENTITLEMENT; GENERAL AND ADMINISTRATIVE PROVISIONS
- Sec. 3032. Limitations on educational assistance for certain individuals
- CHAPTER 32 - POST-VIETNAM ERA VETERANS' EDUCATIONAL ASSISTANCE
- SUBCHAPTER III - ENTITLEMENT; DURATION
- Sec. 3232. Duration; limitations
- CHAPTER 34 - VETERANS' EDUCATIONAL ASSISTANCE
- SUBCHAPTER IV - PAYMENTS TO ELIGIBLE VETERANS; VETERAN-STUDENT SERVICES
- Sec. 3482. Computation of educational assistance allowances
- SUBCHAPTER V - SPECIAL ASSISTANCE FOR THE EDUCATIONALLY DISADVANTAGED
- Sec. 3491. Elementary and secondary education and preparatory educational assistance
- Sec. 3492. Tutorial assistance
- CHAPTER 35 - SURVIVORS' AND DEPENDENTS' EDUCATIONAL ASSISTANCE
- SUBCHAPTER IV - PAYMENTS TO ELIGIBLE PERSONS
- Sec. 3532. Computation of educational assistance allowance
- Sec. 3537. Work-study allowance
- CHAPTER 36 - ADMINISTRATION OF EDUCATIONAL BENEFITS
- SUBCHAPTER II - MISCELLANEOUS PROVISIONS
- Sec. 3684. Reports by veterans, eligible persons, and institutions; reporting fee
- Sec. 3684A. Procedures relating to computer matching program
- PART IV - GENERAL ADMINISTRATIVE PROVISIONS
- CHAPTER 53 - SPECIAL PROVISIONS RELATING TO BENEFITS
- Sec. 5317. Use of income information from other agencies: notice and verification
- Sec. 5317A. Use of income information from other agencies: independent verification required before termination or reduction of certain benefits and services
- CHAPTER 61 - PENAL AND FORFEITURE PROVISIONS
- Sec. 6107. Reissuance of benefits
- PART V - BOARDS, ADMINISTRATIONS, AND SERVICES
- CHAPTER 74 - VETERANS HEALTH ADMINISTRATION - PERSONNEL
- SUBCHAPTER I - APPOINTMENTS
- Sec. 7406. Residencies and internships
- SUBCHAPTER II - COLLECTIVE BARGAINING AND PERSONNEL ADMINISTRATION
- Sec. 7424. Travel expenses of certain employees
- SUBCHAPTER IV - PAY FOR NURSES AND OTHER HEALTH-CARE PERSONNEL
- Sec. 7452. Nurses and other health-care personnel: administration of pay
- Sec. 7456A. Nurses: alternate work schedules
- Sec. 7457. On-call pay
- Sec. 7458. Recruitment and retention bonus pay
- CHAPTER 76 - HEALTH PROFESSIONALS EDUCATIONAL ASSISTANCE PROGRAM
- SUBCHAPTER V - STIPEND PROGRAM FOR MEMBERS OF THE SELECTED RESERVE
- Sec. 7653. Amount of assistance
- PART VI - ACQUISITION AND DISPOSITION OF PROPERTY
- CHAPTER 81 - ACQUISITION AND OPERATION OF HOSPITAL AND DOMICILIARY FACILITIES; PROCUREMENT AND SUPPLY; ENHANCED-USE LEASES OF REAL PROPERTY
- SUBCHAPTER IV - SHARING OF MEDICAL FACILITIES, EQUIPMENT, AND INFORMATION
- Sec. 8158. Deposit in escrow
- CHAPTER 83 - ACCEPTANCE OF GIFTS AND BEQUESTS
- Sec. 8305. Savings provision
- CHAPTER 85 - DISPOSITION OF DECEASED VETERANS' PERSONAL PROPERTY
- SUBCHAPTER II - DEATH WHILE PATIENT OF DEPARTMENT FACILITY
- Sec. 8526. Filing of claims for assets
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 6A - PUBLIC HEALTH SERVICE
- SUBCHAPTER XV - HEALTH INFORMATION AND HEALTH PROMOTION
- Sec. 300u-11. Prevention and Public Health Fund
- SUBCHAPTER XXVI - NATIONAL ALL-HAZARDS PREPAREDNESS FOR PUBLIC HEALTH EMERGENCIES
- PART C - STRENGTHENING PUBLIC HEALTH SURVEILLANCE SYSTEMS
- Sec. 300hh-31. Epidemiology-laboratory capacity grants
- CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE
- SUBCHAPTER I - PROJECTS GENERALLY
- Sec. 1502. Initiation and development of projects; jurisdiction; acquisition of property; fees of architects, engineers, etc.
- Sec. 1504. Rental rates; exemption from limitations of United States Housing Act of 1937
- SUBCHAPTER II - DEFENSE HOUSING
- Sec. 1524. Declaration of policy; disposal of housing
- SUBCHAPTER IV - GENERAL PROVISIONS AFFECTING SUBCHAPTERS II TO VII
- Sec. 1542. Transfer of funds from other Federal agencies to Secretary of Housing and Urban Development
- SUBCHAPTER VII - DISPOSAL OF WAR AND VETERANS' HOUSING
- Sec. 1581. Housing disposition
- Sec. 1585. Acquisition of housing sites
- SUBCHAPTER IX - DEFENSE HOUSING AND COMMUNITY FACILITIES AND SERVICES
- Sec. 1592e. Interagency transfers of property; application of rules and regulations
- Sec. 1592j. Disposition of moneys derived from rentals, operation, and disposition of property
- SUBCHAPTER XI - HOUSING FOR MILITARY PERSONNEL
- Sec. 1594. Contracts for construction
- Sec. 1594a. Acquisition of military housing financed under Armed Services Housing Mortgage Insurance Fund and rental housing at military bases
- CHAPTER 68 - DISASTER RELIEF
- SUBCHAPTER IV - MAJOR DISASTER ASSISTANCE PROGRAMS
- Sec. 5170b. Essential assistance
- Sec. 5171. Federal facilities
- Sec. 5172. Repair, restoration, and replacement of damaged facilities
- USC Title 50
- USC Title 50 War and National Defense
- CHAPTER 15 - NATIONAL SECURITY
- SUBCHAPTER I - COORDINATION FOR NATIONAL SECURITY
- Sec. 403-5. Responsibilities of Secretary of Defense pertaining to National Intelligence Program
- EO 13327
- SFFAS 1
- SFFAS 1 Accounting for Selected Assets and Liabilities
- RECOMMENDED STANDARDS
- GENERAL STANDARDS
- Entity Assets vs. <R>Non-entity Assets
- SPECIFIC STANDARDS
- Cash
- Fund Balance with Treasury
- Accounts Receivable
- Interest Receivable
- Advances and Prepayments
- Investments in Treasury Securities
- Accounts Payable
- Interest Payable
- Other Current Liabilities
- APPENDIX B: ILLUSTRATION OF THE INTEREST METHOD FOR INVESTMENT DISCOUNT AND PREMIUM
- SFFAS 2
- SFFAS 2 Accounting for Direct Loans and Loan Guarantees
- INTRODUCTION
- BACKGROUND
- THE FEDERAL CREDIT REFORM ACT OF 1990
- THE NEED FOR ACCOUNTING INFORMATION
- PRESENT VALUE ACCOUNTING
- FINANCIAL REPORTING
- THE ACCOUNTING STANDARDS
- Post-1991 Direct Loans
- Post-1991 Loan Guarantees
- Subsidy Costs of Post-1991 Direct Loans and Loan Guarantees
- Subsidy Amortization and Reestimation
- Revenues and Expenses
- Pre-1992 Direct Loans and Loan Guarantees
- Modification of Direct Loans and Loan Guarantees
- A. MODIFICATION OF DIRECT LOANS
- B. MODIFICATION OF LOAN GUARANTEES
- D. DISCLOSURE
- Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
- Write-off of Direct Loans
- APPENDIX B: TECHNICAL EXPLANATIONS AND ILLUSTRATIONS
- APPENDIX C: GLOSSARY
- SFFAS 3
- SFFAS 3 Accounting for Inventory and Related Property
- THE ACCOUNTING STANDARDS
- INVENTORY
- Other Categories of Inventory
- OPERATING MATERIALS AND SUPPLIES
- Other Categories of Operating Materials and Supplies
- STOCKPILE MATERIALS
- SEIZED AND FORFEITED PROPERTY
- SEIZED PROPERTY
- SFFAS 4
- SFFAS 4 Managerial Cost Accounting Concepts and Standards for the Federal Government
- MANAGERIAL COST ACCOUNTING STANDARDS
- REQUIREMENT FOR COST ACCOUNTING
- Need for Consistent Cost Accounting on a Regular Basis
- Basic Cost Accounting Processes
- Complexity of Cost Accounting Processes
- Cost Findings, Studies, and Analyses
- RESPONSIBILITY SEGMENTS
- Defining Responsibility Segments
- Purposes of Segmentation
- Structuring Responsibility Segments
- FULL COST
- Direct Costs
- Indirect Costs
- Certain Cost Elements
- Costs of Public Assistance and Social Insurance Programs
- Costs related to Property, Plant and Equipment
- Non-production costs
- INTER-ENTITY COSTS
- Inter-Entity Activities
- Accounting and Implementation Guidance
- Recognition Criteria
- Accounting Example
- COSTING METHODOLOGY
- Cost Accumulation
- Cost Assignment
- Directly tracing costs to outputs
- Assigning costs on a cause-and-effect basis
- Allocating costs
- Cost-benefit considerations
- Selecting a Costing Methodology
- Activity-based costing (ABC)
- Job order costing
- Process costing
- Standard costing
- SFFAS 5
- SFFAS 5 Accounting for Liabilities of the Federal Government
- LIABILITY STANDARDS
- DEFINITION AND GENERAL PRINCIPLE FOR RECOGNITION OF A LIABILITY
- Events and Transactions
- CONTINGENCIES
- Criteria for Recognition of a Contingent Liability
- Criteria for Disclosure of a Contingent Liability
- CAPITAL LEASES
- PENSIONS, OTHER RETIREMENT BENEFITS, AND OTHER POSTEMPLOYMENT BENEFITS
- Pensions
- Employer Entity Accounting
- Accounting for the ORB Plan
- Employer Entity Accounting
- Other Postemployment Benefits (OPEB)
- SFFAS 6
- SFFAS 6 Accounting for Property, Plant, and Equipment
- INTRODUCTION
- CAPITALIZATION THRESHOLDS
- ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT
- STANDARDS AND CATEGORIES
- GENERAL PROPERTY, PLANT, AND EQUIPMENT
- HERITAGE ASSETS
- STEWARDSHIP LAND
- SFFAS 7
- SFFAS 7 Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting
- PART I: ACCOUNTING FOR REVENUE AND OTHER FINANCING SOURCES
- ACCOUNTING STANDARDS
- NONEXCHANGE REVENUE
- RECOGNITION AND MEASUREMENT OF NONEXCHANGE REVENUE
- The General Standard
- Taxes and Duties
- Fines and Penalties
- Donations
- DISCLOSURES, SUPPLEMENTARY INFORMATION, AND OTHER ACCOMPANYING INFORMATION
- Supplementary Information
- Other Accompanying Information
- OTHER FINANCING SOURCES
- RECOGNITION AND MEASUREMENT OF OTHER FINANCING SOURCES
- Financing Imputed for Cost Subsidies
- Transfers of Assets
- PRIOR PERIOD ADJUSTMENTS
- BUDGETARY INFORMATION
- ACCOUNTABILITY FOR DEDICATED COLLECTIONS
- PART II: CONCEPTS FOR RECONCILING BUDGETARY AND FINANCIAL ACCOUNTING
- AMENDMENTS TO SFFAC No. 2, ENTITY AND DISPLAY
- RECONCILIATION STATEMENT-BUDGETARY AND FINANCIAL ACCOUNTING
- STATEMENT OF FINANCING
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- Chapter 1: Introduction and Background
- Stewardship Investments
- CHAPTER 2: STANDARD - HERITAGE ASSETS
- CHAPTER 4: STANDARD - STEWARDSHIP LAND
- CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY
- CHAPTER 7: STANDARD - RESEARCH AND DEVELOPMENT
- SFFAS 10
- SFFAS 10 Accounting for Internal Use Software
- Accounting Standard
- Recognition, Measurement, and Disclosure
- Software Used as General PP&E
- Capitalizable Cost
- Data Conversion Cost
- Cutoff for Capitalization
- Multiuse Software
- Integrated Software
- Bundled Products and Services
- Capitalization Thresholds
- Enhancements
- Post-implementation/Operational Software
- Developmental Software
- Amortization
- Disclosures
- Implementation
- SFFAS 11
- SFFAS 12
- SFFAS 13
- SFFAS 16
- SFFAS 18
- SFFAS 18 Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- ACCOUNTING STANDARDS
- FOR DIRECT LOANS AND LOAN GUARANTEES
- SUBSIDY REESTIMATES - AN AMENDMENT TO SFFAS No. 2
- RECONCILIATION
- DISCLOSURE AND DISCUSSION
- SFFAS 19
- SFFAS 19 Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- TECHNICAL AMENDMENTS TO SFFAS NO. 2
- Cash Flow Discount Method
- Effective Interest Rate
- Measuring Default Costs
- SFFAS 23
- SFFAS 23 Eliminating the Category National Defense Property, Plant, and Equipment
- ACCOUNTING STANDARDS
- Amendments to Existing Standards
- Implementation Guidance
- Initial Capitalization
- Adjustment to Cumulative Results of Operations
- SFFAS 24
- SFFAS 24 Selected Standards for the Consolidated Financial Report of the United States Government
- Accounting Standard
- Reconciliation Information
- Information about the Unified Budget Surplus or Deficit and Cash
- Principal Financial Statements Presented on a Comparative Basis
- SFFAS 25
- SFFAS 27
- SFFAS 29
- SFFAS 29 Heritage Assets and Stewardship Land
- STANDARDS
- Heritage Assets (including Multi-use Heritage Assets)
- Recognition and Measurement
- Multi-use Heritage Assets
- SFFAS 31
- SFFAS 31 Accounting for Fiduciary Activities
- Accounting Standard
- Appendix A: Basis for Conclusions
- Appendix B: Glossary
- Appendix C: Examples of Fiduciary Note Disclosure
- Appendix D: Pro Forma Transactions
- Appendix E: List of Abbreviations
- SFFAS 35
- SFFAC 1
- SFFAC 1 Objectives of Federal Financial Reporting
- CHAPTER 1: FEDERAL FINANCIAL REPORTING AND THE ROLE OF THEFEDERAL ACCOUNTING STANDARDS ADVISORY BOARD
- APPENDIX A: BASIS FOR CONCLUSIONS
- APPENDIX B: USERS' INFORMATION NEEDS ADDRESSED BY FEDERAL FINANCIAL REPORTING
- APPENDIX C: SELECTED FEDERAL REPORTS PREPARED ON A RECURRING BASIS
- SFFAC 2
- SFFAC 3
- SFFAC 4
- FFAA Tech Release 2
- Federal Financial Accounting and Auditing (FFAA) Technical Release No. 2 - Determining Probable and Reasonably Estimable for Environmental Liabilities in the Federal Government
- Section 2 Determining "Reasonably Estimable" Environmental Liabilities
- Guidance for Active Sites
- General PP&E
- Stewardship PP&E
- GAO Title 2
- OMB Circular A-11
- OMB Circular A-11 Preparation, Submission, and Execution of the Budget
- August 2009
- PART 1 GENERAL INFORMATION
- SECTION 20-TERMS AND CONCEPTS
- PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
- SECTION 80-DEVELOPMENT OF BASELINE ESTIMATES
- SECTION 83-OBJECT CLASSIFICATION (MAX SCHEDULE O)
- SECTION 86-SPECIAL SCHEDULES
- SECTION 95-BUDGET APPENDIX AND PRINT MATERIALS
- PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET
- SECTION 113-INVESTMENT TRANSACTIONS
- PART 4 INSTRUCTIONS ON BUDGET EXECUTION
- SECTION 120-APPORTIONMENT/REAPPORTIONMENT PROCESS
- SECTION 121-SF 132, APPORTIONMENT AND REAPPORTIONMENT SCHEDULE
- SECTION 130-SF 133, REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES
- SECTION 135-PROCEDURES FOR MONITORING FEDERAL OUTLAYS
- PART 5 FEDERAL CREDIT
- SECTION 185-FEDERAL CREDIT
- PART 8 APPENDICES
- APPENDIX B-BUDGETARY TREATMENT OF LEASE-PURCHASES AND LEASES OF CAPITAL ASSETS
- APPENDIX K-SELECTED OMB GUIDANCE AND OTHER REFERENCES REGARDING CAPITAL ASSETS
- OMB Circular A-50
- OMB Circular A-50 Audit Followup
- 8. Action Requirements.
- OMB Circular A-110
- OMB Circular A-123
- OMB Circular A-123 Management's Accountability and Control
- APPENDIX B Improving the Management of Government Charge Card Programs
- Ch 5 - Performance Metrics and Data Requirements
- APPENDIX C Requirements for Effective Measurement and Remediation of Improper Payments
- Part II. Recovery Auditing
- OMB Circular A-127
- OMB Circular A-127 Financial Management Systems
- 5. Definitions
- 6. Policy
- 7. Service Provider Requirements
- 8. FFMIA Compliance
- 9. Assignment of Responsibilities
- OMB Circular A-134
- OMB Bulletin 01-02
- OMB Bulletin 01-02 - Audit Requirements for Federal Financial Statements Oct. 10, 2000 Revised by M-04-22 Jul 27, 2004 (attached at end of this file)
- APPENDIX A (Revised, July 2004) EXECUTIVE DEPARTMENTS AND AGENCIES REQUIRED TO PREPARE FINANCIAL STATEMENTS
- APPENDIX B (Revised, July 2004) COMPONENTS OF EXECUTIVE DEPARTMENTS AND AGENCIES REQUIRED TO PREPARE FINANCIAL STATEMENTS
- APPENDIX C GENERAL LAWS
- APPENDIX D THE FEDERAL FINANCIAL MANAGEMENT IMPROVEMENT ACT OF 1996 OMB IMPLEMENTATION GUIDANCE FOR CFOs and IGs
- APPENDIX E ILLUSTRATIVE MANAGEMENT REPRESENTATION LETTER
- APPENDIX F ILLUSTRATIVE AUDITOR'S REPORT ON INTERNAL CONTROL
- APPENDIX G ILLUSTRATIVE AUDITOR'S REPORT ON COMPLIANCE WITH LAWS AND REGULATIONS
- APPENDIX H-1 ILLUSTRATIVE LETTER OF INQUIRY FROM AGENCY MANGEMENT TO LEGAL COUNSEL CONCERNING CONTINGENT LIABILITIES FOR LITIGATION, CLAIMS, AND ASSESSMENTS
- APPENDIX H-2 ILLUSTRATIVE RESPONSE FROM LEGAL COUNSEL CONCERNING LITIGATION, CLAIMS, AND ASSESSMENTS
- APPENDIX I-2 (Revised, July 2004) ILLUSTRATIVE INDEPENDENT ACCOUNTANT'S REPORT ON THE APPLICATION OF AGREED-UPON PROCEDURES
- APPENDIX J (Issues, July 2004) ILLUSTRATIVE INDEPENDENT AUDITOR'S REPORT ON SPECIAL-PURPOSE FINANCIAL STATEMENTS
- APPENDIX K (Issued, July 2004) ILLUSTRATIVE MANAGEMENT REPRESENTATION LETTER FOR THE SPECIAL-PURPOSE FINANCIAL STATEMENTS
- OMB Memo 04-04
- OMB Memo 06-19
- TFM Vol 1 Part 1
- TFM Vol 1 Part 1 Introduction
- Chapter 2000 FINANCIAL OPERATIONS STARTUP PROCEDURES FOR NEW FEDERAL ENTITIES
- Section 2015-Authority
- Section 2030-Subclass Authorization
- Section 2040-Arranging for Governmentwide Accounting (GWA) System Service
- Section 2045-Arranging for Government On-Line Accounting Link System II (GOALS II) Service
- Section 2050-Arranging for the Federal Agencies' Centralized Trial-Balance System (FACTS II)
- Section 2055-Disbursing Officers' Reports
- Section 2060-Making Deposits
- Section 2065-Other Requirements
- TFM Vol 1 Part 2
- TFM Vol 1 Part 2 Central Accounting and Reporting
- Chapter 1000 INTRODUCTION
- Section 1015-Principles and Features of the System of Central Accounts
- Chapter 1500 DESCRIPTION OF ACCOUNTS RELATING TO FINANCIAL OPERATIONS
- Section 1515-Federal Account Symbols and Titles and Subclassified Accounts
- Section 1530-Expenditure Account Classification
- Section 1535-Deposit Fund Accounts
- Chapter 2000 WARRANT AND NONEXPENDITURE TRANSFER (NET) TRANSACTIONS
- Section 2025-Warrant Transactions
- Chapter 2500
- Section 2515 - Types of Expenditure Transactions Addressed in This Chapter
- Section 2520 - Payments to General Services Administration (GSA)
- Section 2525 - Expenditure Transactions Not Requiring Payment by Check
- Section 2530 - Expenditure Transactions Requiring Payment by Check
- Chapter 3100 INSTRUCTIONS FOR DISBURSING OFFICERS' REPORTS
- Section 3180 - Deposits in Transit System
- Section 3190 - Statement of Differences
- APPENDIX NO. 12
- Chapter 3200 FOREIGN CURRENCY ACCOUNTING AND REPORTING
- Section 3220 - REPORTING REQUIREMENTS
- Section 3225 - ADMINISTRATION OF FOREIGN EXCHANGE
- Chapter 3300
- Section 3340-Reconciling FMS 224, Section III
- Chapter 4200 AGENCY REPORTING ON UNEXPENDED BALANCES OF APPROPRIATIONS AND FUNDS
- Section 4220-Definition of Terms
- Section 4245-Closed Accounts
- Section 4250-Reporting Requirements
- Chapter 4300 REPORTING INSTRUCTIONS FOR ACCOUNTS INVESTED IN DEPARTMENT OF THE TREASURY SECURITIES (T/L 642)
- Section 4335-Reporting Requirements for Investments in Government Account Series Securities
- Chapter 4600 TREASURY REPORTING INSTRUCTIONS FOR CREDIT REFORM LEGISLATION
- Section 4635-Borrowings From Treasury
- Section 4650-Credit Account Transactions and Reporting Procedures
- Chapter 4700 AGENCY REPORTING REQUIREMENTS FOR THE FINANCIAL REPORT OF THE UNITED STATES GOVERNMENT
- Section 4705-Closing Package Requirements
- Section 4706-Intragovernmental Requirements
- Section 4707-FACTS I Requirements
- Chapter 5100
- Section 5130-Reconciliation of Agency SGL Fund Balances with Treasury Accounts
- TFM Vol 1 Part 3
- TFM Vol 1 Part 3 Payrolls, Deductions, and Withholdings
- Chapter 2000 Payroll Vouchers
- Section 2030-Voucher Preparation and Scheduling
- Section 2045-Supplemental Payments
- CHAPTER 3000 PAYMENTS TO THE OFFICE OF PERSONNEL MANAGEMENT FOR HEALTH BENEFITS, GROUP LIFE INSURANCE, AND CIVIL SERVICE RETIREMENT
- Section 3050 - PROCEDURES TO BE USED BY MILITARY AGENCIES
- Section 3060 - PREPARING AND REPORTING THE JOURNAL VOUCHER (SF 2812) ON THE PAYING AGENCY'S STATEMENT OF TRANSACTIONS
- Chapter 4000 FEDERAL INCOME, SOCIAL SECURITY, AND MEDICARE TAXES
- Section 4010-Scope and Applicability
- Section 4015-Authority
- Section 4020-Federal Withholding Rules
- Section 4025-IRC Instructions
- Section 4030-Federal Insurance Contributions Act (FICA)
- Section 4035-Correcting Income and FICA Tax Withholding Errors
- Section 4045-Accounting for Taxes
- Section 4050-Payment of Taxes
- Section 4060-Filing Annual Information Returns
- Section 4065-Use of Magnetic Media for Filing Annual Information Returns
- Section 4070-Resident and Nonresident Aliens
- Section 4075-Deceased Employees
- Section 4080-Levy for Unpaid Tax Liability
- Chapter 5000 WITHHOLDING OF DISTRICT OF COLUMBIA, STATE, CITY, AND COUNTY INCOME FOR EMPLOYMENT TAXES
- Section 5030 - ADMINISTRATION OF AGREEMENTS
- Section 5050 - ACCOUNTING FOR WITHHELD TAXES
- Section 5055 - CORRECTION OF ERRORS
- Section 5060 - PAYMENT OF WITHHELD TAXES
- Section 5065 - VOLUNTARY WITHHOLDING
- Section 5095 - INQUIRIES
- APPENDIX NO. 1 REGULATIONS - WITHHOLDING OF DISTRICT OF COLUMBIA, STATE, CITY, AND COUNTY INCOME OR EMPLOYMENT TAXES BY FEDERAL AGENCIES 31 CFR 215
- Subpart C - Standard Agreement
- TFM Vol 1 Part 5
- TFM Vol 1 Part 5 Deposit Regulations
- Chapter 5000 T/L 552 UNCOLLECTED AND LOST CHECKS
- Section 5020 - Depositary and Agency Procedures for
- TFM Vol 1 Part 6
- TFM Vol 1 Part 6 Other Fiscal Matters
- Chapter 2000 CASH ADVANCES UNDER FEDERAL GRANT AND OTHER PROGRAMS
- Section 2040 - Letter-of-Credit Method
- Section 2075 - RESPONSIBILITIES OF FEDERAL PROGRAM AGENCIES
- Chapter 3000 PAYMENTS OF UNCLAIMED MONEYS AND REFUND OF MONEYS ERRONEOUSLY RECEIVED AND COVERED
- Section 3015-Responsibility of Agencies To Dispose of Unclaimed Moneys
- Section 3020-Review of Agency Unclaimed Money Accounts
- Section 3025-Procedures for Transferring Unclaimed Moneys
- Chapter 4000 INTRA-GOVERNMENTAL PAYMENT AND COLLECTION (IPAC) SYSTEM (T/L 619)
- Section 4030-Recording and Reporting Automated Interagency Transactions
- Chapter 6000 PAYMENT PROCEDURES UPON EXPIRATION OF AN APPROPRIATION OR A CONTINUING RESOLUTION
- Chapter 8000 CASH MANAGEMENT
- Section 8060 - Cash Held Outside Treasury
- Chapter 8500 (T/L 563) CASH FORECASTING REQUIREMENTS
- Section 8535 - Specific Reporting Requirements
- APG
- Federal Intragovernmental Transactions Accounting Policies Guide
- Section 5 - Definitions
- Section 6 - General Instructions
- Section 7 - Agencies' Responsibilities
- Section 8 - Effective Dates
- Section 9 - Reporting Requirements Authority
- Section 10 - Reconciliation Assurance Level
- Section 11 - Quarterly Intragovernmental Reconciliation Process
- Section 13 -Policies
- Section 14 - Fiduciary Transactions
- Section 15 - Non-Fiduciary Transactions
- Section 16 - Yearend Procedures
- Section 17 - Reconciliation
- Section 18 - Intradepartmental Transactions
- Section 19 - Reciprocal Account Categories
- Section 20 - Examples of Accounting and Reporting Intragovernmental Transactions
- TFM Bulletin 2011-04
- TFM Vol I Bulletin 2011-04 Intragovernmental Business Rules
- Attachment 1 INTRAGOVERNMENTAL BUSINESS RULES (RULES)
- II. Definitions
- III. Guidance
- IV. Reimbursable Agreements Between Federal Trading Partners
- V. Intragovernmental Accounting Rules for Fiduciary Transactions
- VI. Intragovernmental Accounting Rules for Nonexpenditure Transfers (NETs)
- MFR
- Managing Federal Receivables A Guide for Managing Loans and Administrative Debt
- Chapter 1 Introduction
- Chapter 3 Credit Extension
- Chapter 4 Account Servicing
- Chapter 6 Delinquent Debt Collection
- JFMIP FFMSR-8
- FFMSR-8 - System Requirements for Managerial Cost Accounting Link unavailable at time of publication
- Chapter 1 - System Requirements Overview
- JFMIP - MCAIG
- Managerial Cost Accounting Implementation Guide Link unavailable at time of publication
- Part I - Recommendations on Cost Accounting Issues
- Chapter 3 - The Relationship of Managerial Cost Accounting to Budgeting
- Aligning Cost Information with the Budget
- Chapter 4 - The Relationship of Cost Accounting to Managing - Supporting Management's Needs
- Cost Management
- Pricing
- Chapter 5 - The Relationship of Cost Accounting to Reporting
- External Reporting
- Part II - Tools and Techniques for Implementing a Managerial Cost Accounting Process
- Chapter 1 - Marketing Managerial Cost Accounting
- Develop a Strategy
- Chapter 2 - Introduction to Project Management
- Chapter 4 - Assessing Current Environment
- JFMIP SR-99-4
- JFMIP SR-99-04 Seized Property and Forfeited Assets Systems Requirements Link unavailable at time of publication
- Appendix C: Contributors
- JFMIP SR-99-5
- JFMIP SR-99-5 Human Resources & Payroll Systems Requirements Link unavailable at time of publication
- Leave Processing
- Pay Processing
- Reporting, Reconciliation, and Records Retention
- JFMIP SR-99-8
- JFMIP SR-99-08 Direct Loan System Requirements Link unavailable at time of publication
- Account Servicing
- Delinquent Debt Collection/Troubled Debt Servicing
- JFMIP SR-99-9
- JFMIP SR-99-09 Travel System Requirements Link unavailable at time of publication
- Travel Vouchers
- JFMIP SR-00-01
- JFMIP-SR-00-01 Guaranteed Loan Systems Requirements Link unavailable at time of publication
- System Overview
- Introduction to Functional Requirements
- Lender Management
- Guarantee Extension and Maintenance
- Portfolio Management
- Acquired Loan Servicing
- Delinquent Debt Collection
- Treasury Cross Servicing
- Other Reporting Requirements
- Records Retention
- Appendix A: References
- JFMIP SR-00-3
- JFMIP-SR-00-3 Grant Financial Systems Requirements Link unavailable at time of publication
- Decommitments
- Cost Accruals
- Appendix B: Glossary/Data Dictionary
- Appendix C: Contributors
- JFMIP SR-00-4
- JFMIP-SR-00-4 Property Management Systems Requirements Link unavailable at time of publication
- Managing and Accounting for Property:
- JFMIP SR-01-01
- JFMIP-SR-01-01 Benefit System Requirements Federal Financial Management Systems Requirements Link unavailable at time of publication
- Benefit System Overview
- Benefit System Major Functions
- Functional Requirements
- Benefit Payment Administration
- Quality Assurance and Maintenance
- Information Stores - Required Data Elements
- Financial Information Store
- JFMIP SR-01-04
- JFMIP SR-01-04 Framework for Federal Financial Management Systems Link unavailable at time of publication
- JFMIP SR-02-02
- JFMIP-SR-02-02 Acquisition/Financial Systems Interface Requirements Federal Financial Management System Requirements Link unavailable at time of publication
- FUNDS CERTIFICATION
- DE-OBLIGATION
- Payment
- CLOSEOUT
- Micropurchases Made with Purchase Cards
- GENERAL SYSTEMS REQUIREMENTS
- JFMIP SR-03-01
- JFMIP-SR-03-01 Revenue System Requirements Link unavailable at time of publication
- Process
- Deposit Account Function
- Transaction Validation
- Collection Process
- Revenue Recognition
- Receivable Management Process
- Bill Generation
- Debt Management
- Output
- Automated Reconciliation
- Reporting
- Internal and External Reporting
- Interface
- JFMIP SR-03-02
- JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements Link unavailable at time of publication
- INVENTORY, SUPPLIES AND MATERIALS ACQUISITION
- Acquiring Process
- INVENTORY, SUPPLIES AND MATERIALS CONTROL
- Inventory, Supplies and Materials Management Information Process
- INVENTORY, SUPPLIES AND MATERIALS DISPOSITION
- General Requirements for Inventory, Supplies and Materials Disposition Process
- Inventory, Supplies and Materials Distribution
- Inventory, Supplies and Materials Disposal
- OFFM-NO-0106
- Core Financial System Requirements OFFM-NO-0106
- Introduction
- Requirements Interpretation Guidelines
- Internal Control Requirements
- Core Financial System Overview
- Core System Functions
- System Management Function
- Document and Transaction Control Process
- Document Referencing and Modification Process
- System-Generated Transactions Process
- Audit Trails Process
- General Ledger Management Function
- General Ledger Account Definition Process
- Transaction Definition Process
- General Ledger Updating and Editing Process
- Upward/Downward Spending Adjustment Process
- General Ledger Analysis and Reconciliation Process
- Accounting Period Maintenance and Closing Process
- Financial Reporting Process
- Budgetary Resource Management Function
- Budget Planning Process
- Budget Preparation Process
- Budget Authority Process
- Funds Distribution Process
- Funds Control Process
- Funds Status Process
- Payment Management Function
- Payee Information Maintenance Process
- Accounts Payable Process
- Invoicing Process
- Disbursing Process
- Payment Follow-Up Process
- Receivable Management Function
- Customer Information Maintenance Process
- Receivables and Billing Process
- Debt Management Process
- Collections and Offsets Process
- Cost Management Function
- Cost Setup and Accumulation Process
- Cost Distribution Process
- Cost Reporting Process
- Fund Balance with Treasury Management Function
- Treasury Information Maintenance Process
- Payment Confirmation Process
- Reconciliation and Reporting Process
- Technical System Requirements
- System Performance
- SFFBP
- Standard Federal Financial Business Processes Link unavailable at time of publication
- Introduction
- 1.1 Background
- Funds Management Processes
- 2.2 Funds Distribution
- 2.2.1 Allotment Distribution
- 2.2.1.2 Allotment for Anticipated Reimbursable Funding
- 2.2.1.3 Allotment for Anticipated Non-Reimbursable Funding
- DoDD 8500.01E
- DoDI 5000.64
- DoDI 5000.64 Accountability and Management of DoD Equipment and Other Accountable Property
- 4. POLICY
- ENCLOSURE 3 PROCEDURES
- DoDI 7280.03
- DoDI 7280.03 Foreign Language Proficiency Bonus (FLPB)
- 5. RESPONSIBILITIES
- 6. PROCEDURES
- DoDI 8500.2
- DoDI 8510.01
- DLM 4000.25
- DLM 4000.25 Defense Logistics Management System (DLMS)
- VOLUME 4 MILITARY STANDARD BILLING SYSTEM - FINANCE
- CHAPTER 2 BILLING PROCEDURES
- C2.1. CRITERIA FOR BILLING
- C2.2. PREPARATION OF BILLS
- CHAPTER 4 ADJUSTMENT PROCEDURES
- C4.8. BILL COPY PROCEDURES
- C4.10. ADJUSTMENTS FOR DISCREPANCY REPORTS
- C4.11. ADJUSTMENTS FOR BILLING ERRORS
- C4.14. ADJUSTMENTS FOR CHANGE NOTICES
- C4.15. SECURITY ASSISTANCE DISCREPANCIES AND BILLING ERRORS
- DoD 4000.25-2-M
- DLM 4000.25-2 - Military Standard Transaction Reporting and Accounting Procedures (MILSTRAP)
- C2. CHAPTER 2 MILSTRAP FEATURES
- C2.4 INVENTORY SEGMENTATION CODES
- C4. CHAPTER 4 RECEIPT AND DUE-IN
- C4.4. MATERIEL RECEIPTS (PROCUREMENT INSTRUMENT SOURCE)
- C4.9. PROCESSING DISCREPANT/DEFICIENT RECEIPTS
- C4.11. REPLY TO MATERIEL RECEIPT FOLLOW-UPS
- C4.12. MAINTAINING ACCOUNTABILITY DURING MAINTENANCE ACTIONS
- C5. CHAPTER 5 ADJUSTMENTS
- C5.2. CHANGES IN CONDITION OF MATERIEL
- C5.7. REIDENTIFICATION OF STOCK, STOCK NUMBER CHANGES, AND UNIT OF ISSUE CHANGES
- C6. CHAPTER 6 MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.5 POLICY
- C6.6 PREPARING AND SENDING MATERIEL RECEIPT ACKNOWLEDGMENT
- C7. CHAPTER 7 PHYSICAL INVENTORY CONTROL
- C7.2. POLICY.
- C11. CHAPTER 11 LOGISTICS REASSIGNMENT
- C11.6. POST-EFFECTIVE TRANSFER DATE ACTIONS
- C11.7. RECEIPT PROCESSING AFTER EFFECTIVE TRANSFER DATE
- C12. CHAPTER 12 SMALL ARMS AND LIGHT WEAPONS SERIAL NUMBER REGISTRATION AND REPORTING
- C12.5. DELINEATION OF RESPONSIBILITIES
- C12.7. OPERATING PROCEDURES
- DoD 4140.26-M
- DoD 4160.21-M
- DOD 4160.21-M Defense Materiel Disposition Manual
- CHAPTER 2 RESPONSIBILITIES
- CHAPTER 3 RECEIPT, HANDLING AND ACCOUNTING
- CHAPTER 4 PROPERTY REQUIRING SPECIAL PROCESSING
- CHAPTER 6 DONATIONS, LOANS, AND EXCHANGES
- CHAPTER 7 SALES/RESOURCE RECOVERY AND RECYCLING PROGRAM
- CHAPTER 8 ABANDONMENT OR DESTRUCTION
- CHAPTER 9 DISPOSAL OF FOREIGN EXCESS PERSONAL PROPERTY
- CHAPTER 10 ENVIRONMENTALLY REGULATED AND HAZARDOUS PROPERTY
- CHAPTER 11 PRECIOUS METALS RECOVERY PROGRAM
- DoD 5105.38-M
- DoD 5105.38-M Security Assistance Management Manual (SAMM)
- C4. CHAPTER 4 FOREIGN MILITARY SALES PROGRAM GENERAL INFORMATION
- C4.6. GENERAL FMS FINANCIAL POLICIES
- C5. CHAPTER 5 FOREIGN MILITARY SALES CASE DEVELOPMENT
- C5.1. LETTER OF REQUEST SUBMISSIONS.
- C5.2. LOR RESPONSES - GENERAL INFORMATION.
- C5.3. LOR RESPONSES - PRICE AND AVAILABILITY (P&A) DATA
- C5.4. LOR RESPONSES - LETTER OF OFFER AND ACCEPTANCE (LOA)
- C5.5. LOR RESPONSES - LETTER OF INTENT (LOI)
- C6. CHAPTER 6 FOREIGN MILITARY SALES CASE IMPLEMENTATION, EXECUTION, AND CLOSURE
- C6.1. CASE IMPLEMENTATION
- C6.2. CASE EXECUTION - GENERAL INFORMATION
- C6.3. CASE EXECUTION - ACQUISITION.
- C6.4. CASE EXECUTION - LOGISTICS
- C6.5. FMS CASE RECONCILIATION AND REVIEWS
- C6.6. SUSPENSION AND CANCELLATION OF SECURITY ASSISTANCE
- C6.7. AMENDMENTS AND MODIFICATIONS
- C6.8. FMS CASE CLOSURE
- C6.9. CASE CANCELLATION
- C9. CHAPTER 9 FINANCIAL POLICIES AND PROCEDURES
- C9.1. PURPOSE - FINANCIAL POLICIES AND PROCEDURES
- C9.3. GENERAL FINANCIAL POLICIES
- C9.4. SPECIFIC LINE ITEM PRICING INFORMATION
- C9.6. PRICING WAIVERS
- C9.7. METHODS OF FINANCING
- C9.8. LETTERS OF OFFER AND ACCEPTANCE - TERMS OF SALE
- C9.9. PAYMENT SCHEDULES
- C9.10. BILLING
- C9.11. FMS PAYMENTS FROM PURCHASERS
- C9.12. DISBURSEMENT FOR FMS AGREEMENTS
- C9.13. PERFORMANCE REPORTING
- C9.14. FINANCIAL REVIEWS
- C13. CHAPTER 13 DSCA MANAGEMENT INFORMATION SYSTEMS AND REPORTS
- C13.1. INFORMATION TECHNOLOGY (IT) GOVERNANCE BOARD AND CHANGE REVIEW BOARD (CRB)
- C13.2. DEFENSE SECURITY ASSISTANCE MANAGEMENT SYSTEM (DSAMS)
- C13.3. DSCA 1200 SYSTEM
- C13.4. DSCA 1000 SYSTEM
- C13.5. DSCA FOREIGN MILITARY FINANCING (FMF) SYSTEM
- C13.6. MILITARY ARTICLES AND SERVICES LIST (MASL)
- C13.9. CASE EXECUTION MANAGEMENT INFORMATION SYSTEM (CEMIS)
- AP5. APPENDIX 5 CONGRESSIONAL REPORTS AND DSCA REPORTS CONTROL SYSTEM
- DoD FMR Vol 01
- FMR Vol 01 - General Financial Management Information Systems and Requirements
- CHAPTER 2 FEDERAL ACCOUNTING STANDARDS HIERARCHY
- 0201 GENERAL
- CHAPTER 3 FEDERAL FINANCIAL MANAGEMENT IMPROVEMENT ACT OF 1996 COMPLIANCE, EVALUATION, AND REPORTING
- 0302 BACKGROUND
- 0303 POLICY
- CHAPTER 4 STANDARD FINANCIAL INFORMATION STRUCTURE (SFIS)
- 0401 PURPOSE
- 0402 AUTHORITATIVE GUIDANCE
- 0404 APPLICABILITY AND SCOPE
- 0405 SFIS RELATIONSHIPS
- 0407 INVESTMENT REVIEW BOARD (IRB) SFIS REQUIREMENTS
- 0408 SFIS RESOURCE PAGE
- CHAPTER 7 UNITED STATES STANDARD GENERAL LEDGER
- 0701 PURPOSE
- 0702 GENERAL
- 0704 APPLICABILITY AND SCOPE
- 0705 BASIC CONCEPT
- 0706 OBJECTIVES AND BENEFITS
- 0707 BUDGETARY AND PROPRIETARY ACCOUNTING RELATIONSHIPS
- CHAPTER 8 - Moved to Chapter 2
- DoD FMR Vol 02A
- DOD FMR Vol 02A - Budget Formulation and Presentation
- CHAPTER 1 GENERAL INFORMATION
- 0102 FUNDING POLICIES
- CHAPTER 2 MILITARY PERSONNEL APPROPRIATIONS
- 0202 ACTIVE MILITARY PERSONNEL AND MEDICARE-ELIGIBLE RETIREE HEALTH FUND CONTRIBUTION APPROPRIATIONS
- 0203 RESERVE MILITARY PERSONNEL AND MEDICARE-ELIGIBLE RETIREE HEALTH FUND CONTRIBUTION APPROPRIATIONS
- 0204 DOD MILITARY PERSONNEL RETIREMENT REQUIREMENTS
- DoD FMR Vol 02B
- DoD FMR Vol 2B - Budget Formulation and Presentation
- CHAPTER 4 PROCUREMENT APPROPRIATIONS
- 0403 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS
- 0601 GENERAL
- 0602 UNIFORM BUDGET AND FISCAL ACCOUNTING CLASSIFICATION
- 0603 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 7 BASE REALIGNMENT AND CLOSURE APPROPRIATIONS
- 0703 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 8 FACILITIES SUSTAINMENT AND RESTORATION/MODERNIZATION
- 0801 GENERAL
- 0802 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0804 REVENUE FROM TRANSFER OR DISPOSAL OF DOD REAL PROPERTY AND REVENUE FROM LEASING OUT OF DOD ASSETS
- 0805 DOD OVERSEAS MILITARY FACILITY INVESTMENT RECOVERY ACCOUNT
- CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS
- 0901 GENERAL
- 0902 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0903 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 10 PUBLIC ENTERPRISE, MANAGEMENT, AND TRUST FUNDS
- 1002 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 11 OFFSETTING RECEIPTS
- 1102 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 12 DEFENSE HEALTH PROGRAM
- 1202 PROGRAM AND BUDGET REVIEW SUBMISSION
- 1203 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 13 DEFENSE ENVIRONMENTAL RESTORATION
- 1301 GENERAL
- 1302 PROGRAM AND BUDGET REVIEW SUBMISSION
- 1303 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 14 DRUG INTERDICTION AND COUNTER-DRUG ACTIVITIES
- 1402 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 15 OVERSEAS COST REPORT
- 1502 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 17 CONTINGENCY OPERATIONS
- 1701 GENERAL
- 1702 PROGRAM AND BUDGET REVIEW SUBMISSION & CONGRESSIONAL JUSTIFICATION/ PRESENTATION
- 1703. CONTINGENCY OPERATIONS SUBMISSION FORMATS
- CHAPTER 18 INFORMATION TECHNOLOGY
- 1801 GENERAL
- 1802 PROGRAM AND BUDGET ESTIMATES SUBMISSION
- 1803 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 19 OTHER SPECIAL ANALYSES
- 1902 COMBATING TERRORISM
- 1903 MAJOR RANGE AND TEST FACILITY BASE
- 1905 FINANCIAL MANAGEMENT ACTIVITIES
- 1906 GOVERNMENT PERFORMANCE AND RESULTS ACT (GPRA)
- 1907 INFORMATION ON OVERSEAS STAFFING (POSITIONS FILLED)
- 1908 FEDERAL CREDIT PROGRAMS
- DoD FMR Vol 03
- DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources
- CHAPTER 2 APPORTIONMENT AND REAPPORTIONMENT PROCESS
- 0203 PROCEDURES
- 0204 NOTIFICATION TO COMPONENT OF DOD COMPTROLLER AND OFFICE OF MANAGEMENT AND BUDGET ACTION
- 0205 SPECIAL INSTRUCTIONS
- 0206 RESCISSONS AND DEFERRALS
- CHAPTER 3 APPROPRIATION TRANSFER AUTHORITIES
- 0301 GENERAL
- 0302 TYPES OF TRANSFER AUTHORITIES
- 0303 STATUS REPORT ON TRANSFER ACTIONS
- 0304 ACTIONS RELATED TO EXERCISE OF TRANSFER AUTHORITY
- CHAPTER 4 FUNCTIONAL TRANSFERS
- 0401 STATUTORY AUTHORITY
- 0402 TYPES OF TRANSFER AUTHORITIES
- CHAPTER 5 SPECIAL MILITARY CONSTRUCTION/FAMILY HOUSING FUND RELEASE PROCEDURES
- 0502 OVERVIEW
- 0503 SUBMISSION REQUIREMENTS
- APPENDIX A INSTRUCTIONS FOR FORMAT 460 "MILITARY CONSTRUCTION/FAMILY HOUSING PROGRAM FUND APPROVAL"
- CHAPTER 6 REPROGRAMMING OF DOD APPROPRIATED FUNDS
- 0602 REPROGRAMMING DOCUMENTS IN GENERAL
- 0603 DETAILED PROCEDURES FOR BASE FOR REPROGRAMMING ACTIONS
- 0604 REPROGRAMMING ACTIONS
- 0606 REPROGRAMMING OF INTELLIGENCE RESOURCES
- 0608 BELOW-THRESHOLD REPROGRAMMING ACTIONS
- 0609 REPLACEMENT OF ITEMS SOLD FROM INVENTORY
- 0610 REPROGRAMMING POLICY FOR CLOSING APPROPRIATION ACCOUNTS (31 U.S.C. 1551 et seq)
- 0611 NATIONAL GUARD AND RESERVE EQUIPMENT APPROPRIATION NOTIFICATION PROCEDURES
- 0612 READINESS TRANSFER REPORT
- CHAPTER 7 REPROGRAMMING OF MILITARY CONSTRUCTION AND FAMILY HOUSING APPROPRIATED FUNDS
- 0702 SUBMISSION REQUIREMENTS
- 0703 PROCEDURES
- CHAPTER 8 STANDARDS FOR RECORDING AND REVIEWING COMMITMENTS AND OBLIGATIONS
- 0802 COMMITMENTS
- 0803 OBLIGATIONS
- 0804 TRIANNUAL REVIEWS OF COMMITMENTS, OBLIGATIONS, ACCOUNTS PAYABLE AND ACCOUNTS RECEIVABLE
- 0805 RECORDING OBLIGATIONS FOR COMMERCIAL PROCUREMENT CONTRACTS AND ORDERS
- 0806 RENTAL AGREEMENTS AND LEASES OF REAL AND PERSONAL PROPERTY
- 0807 REIMBURSABLE ORDERS PLACED WITH DOD COMPONENTS OR OTHER U.S. GOVERNMENT AGENCIES
- 0808 ORDERS PLACED WITH (OR THROUGH) DEFENSE WORKING-CAPITAL FUNDS (WCF) ACTIVITIES
- 0809 PERSONAL SERVICES AND BENEFITS
- 0810 PERMANENT CHANGE OF STATION
- 0811 TEMPORARY DUTY TRAVEL
- 0812 OTHER OBLIGATIONS
- 0813 UNRECORDED OBLIGATIONS
- CHAPTER 9 STATUS OF PRIOR YEAR CONSTRUCTION ACCOUNTS
- 0901 FUNDING REVIEW OF PRIOR YEAR PROGRAM EXECUTION
- CHAPTER 10 ACCOUNTING REQUIREMENTS FOR EXPIRED AND CLOSED ACCOUNTS
- 1002 POLICY AND PROCEDURES
- CHAPTER 11 UNMATCHED DISBURSEMENTS, NEGATIVE UNLIQUIDATED OBLIGATIONS, AND IN-TRANSIT DISBURSEMENTS
- 1103 DISBURSEMENT POSTING POLICY
- 1104 TREATMENT OF OVERAGED UNMATCHED DISBURSEMENTS AND NEGATIVE UNLIQUIDATED OBLIGATIONS
- 1105 RESPONSIBILITIES FOR FUNDING OVERAGED UNMATCHED DISBURSEMENTS AND NEGATIVE UNLIQUIDATED OBLIGATIONS
- 1106 PRIORITIES FOR RESEARCHING AND CORRECTING DISBURSEMENTS THAT HAVE NOT BEEN MATCHED TO THE PROPER OBLIGATIONS
- 1107 MINIMUM RESEARCH EFFORTS REQUIRED FOR ALL OVERAGED NEGATIVE UNLIQUIDATED OBLIGATIONS AND UNMATCHED DISBURSEMENTS
- 1108 REQUEST TO DISCONTINUE UNSUCCESSFUL RESEARCH EFFORTS FOR OVERAGED UNMATCHED DISBURSEMENTS AND NEGATIVE UNLIQUIDATED OBLIGATIONS
- 1109 CORRECTIONS AND POSTINGS OF PRIOR DISBURSEMENTS INVOLVING APPROPRIATED FUNDS
- 1110 CORRECTIONS AND POSTINGS OF DISBURSEMENTS INVOLVING THE WORKING CAPITAL FUNDS
- 1111 CORRECTIONS AND POSTINGS OF DISBURSEMENTS INVOLVING THE FOREIGN MILITARY SALES (FMS) TRUST FUND
- 1112 CORRECTIONS OF DISBURSEMENTS INVOLVING BOTH APPROPRIATED FUNDS AND REVOLVING OR TRUST FUNDS
- 1113 CORRECTIONS REQUIRING NEW DISBURSEMENTS OR COLLECTIONS
- 1114 POLICY AND PROCEDURES FOR PROCESSING AND OBLIGATING AMOUNTS FOR IN-TRANSIT DISBURSEMENTS
- 1115 REPORTING REQUIREMENTS
- 1116 MAINTENANCE OF ADEQUATE RECORDS
- CHAPTER 12 POLICIES AND PROCEDURES GOVERNING THE USE OF THE "FEED AND FORAGE" AUTHORITY OF SECTION 3732, REVISED STATUTES (41 U.S.C. 11)
- 1201 OVERVIEW
- 1202 POLICY AND PROCEDURES
- CHAPTER 13 RECEIPT AND DISTRIBUTION OF BUDGETARY RESOURCES DEPARTMENTAL-LEVEL
- 1301 GENERAL
- 1302 STANDARDS
- 1303 ACCOUNT ADJUSTMENTS AND ACCOUNT CLOSING PROCEDURES
- CHAPTER 14 RECEIPT AND DISTRIBUTION OF BUDGETARY RESOURCES AT THE INTERMEDIATE-LEVEL
- 1401 GENERAL
- 1402 STANDARDS
- 1403 ACCOUNT CLOSING PROCEDURES
- CHAPTER 15 RECEIPT AND USE OF BUDGETARY RESOURCES EXECUTION LEVEL
- 1501 GENERAL
- 1502 STANDARDS
- 1503 ACCOUNT ADJUSTMENTS AND ACCOUNT CLOSING PROCEDURES
- Chapter 17 ACCOUNTING REQUIREMENTS FOR MILITARY CONSTRUCTION PROJECTS
- 1701. GENERAL
- 1702. EFFORTS TO BE FINANCED BY MILITARY CONSTRUCTION APPROPRIATIONS
- 1703. EFFORTS FINANCED BY OTHER THAN MILITARY CONSTRUCTION APPROPRIATIONS
- 1704. AUTHORIZATION, APPROPRIATION, OBLIGATION, AND EXPENDITURE RESTRICTIONS
- 1705. DOCUMENTATION STANDARDS
- APPENDIX C PHASES OF MILITARY CONSTRUCTION
- CHAPTER 18 PUBLIC ENTERPRISE AND TRUST FUNDS
- 1802 BACKGROUND
- 1803 EXECUTION REQUIREMENTS
- CHAPTER 19 WORKING CAPITAL FUNDS
- 1903 EXECUTION REQUIREMENTS
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 1 FINANCIAL CONTROL OF ASSETS
- 0101. GENERAL
- 0102. ACCOUNTING STANDARDS
- 0103. FUND BALANCE WITH TREASURY AND CASH
- 0104. RECEIVABLES
- 0105. INVENTORY AND RELATED PROPERTY
- 0106. ADVANCES AND PREPAYMENTS
- 0107. PROPERTY, PLANT AND EQUIPMENT
- CHAPTER 2 ACCOUNTING FOR CASH AND FUND BALANCES WITH TREASURY
- 0202 STANDARD GENERAL LEDGER ACCOUNTS
- 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
- 0205 CASH HELD OUTSIDE OF U.S. TREASURY
- 0206 CASH AUDITS AND REVIEWS
- 0207 FUND BALANCE WITH TREASURY RECONCILIATIONS
- CHAPTER 3 RECEIVABLES
- 0301 GENERAL
- 0302 DEFINITIONS
- 0303 RECEIVABLES POLICY AND PROCEDURES
- 0304 PUBLIC RECEIVABLES
- 0305 INTRAGOVERNMENTAL RECEIVABLES
- 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
- 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
- ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
- ANNEX 2 BREAKEVEN ANALYSIS
- CHAPTER 4 INVENTORY AND RELATED PROPERTY
- 0401 GENERAL
- 0402 OPERATING MATERIALS AND SUPPLIES
- 0403 INVENTORY
- 0404 SUPPLY MANAGEMENT OPERATIONS
- 0405. WAR RESERVE MATERIEL
- 0406 STOCKPILE MATERIALS
- 0407. WORK-IN-PROCESS
- 0408 DETERMINING NET REALIZABLE VALUE
- CHAPTER 5 ADVANCES AND PREPAYMENTS
- 0501. GENERAL
- 0502. ADVANCES
- 0503. PREPAYMENTS
- 0504. ACCOUNTING FOR ADVANCES AND PREPAYMENTS (USSGL ACCOUNT 1410)
- CHAPTER 6 PROPERTY, PLANT, AND EQUIPMENT
- 0601. GENERAL
- 0602. ACCOUNTING FOR GENERAL PP&E
- 0603. ACCOUNTING FOR STEWARDSHIP PP&E
- CHAPTER 7 INVESTMENTS AND OTHER ASSETS
- 0702. ACCOUNTING POLICY AND PROCEDURES FOR INVESTMENTS AND OTHER ASSETS
- CHAPTER 8 FINANCIAL CONTROL OF LIABILITIES
- June 2008
- 0802 ACCOUNTING POLICY FOR LIABILITIES
- CHAPTER 9 ACCOUNTS PAYABLE
- 0902. ACCOUNTING POLICY FOR ACCOUNTS PAYABLE
- 0903. ACCOUNTING PROCEDURES FOR ACCOUNTS PAYABLE
- CHAPTER 10 ACCRUALS FOR PERSONNEL RELATED LIABILITIES
- 1001. GENERAL
- 1002. ACCOUNTING POLICY FOR ACCRUALS
- 1003. ACCOUNTING FOR ACCRUALS
- CHAPTER 11 COMPONENT DEBT
- 1101. GENERAL
- 1102. ACCOUNTING POLICY FOR DEBT ASSOCIATED WITH HOUSING PROGRAMS
- 1103. ACCOUNTING FOR COMPONENT DEBT
- CHAPTER 12 UNEARNED REVENUE AND OTHER LIABILITIES
- 1201. GENERAL
- 1202. ACCOUNTING POLICY
- 1203. UNITED STATES STANDARD GENERAL LEDGER ACCOUNTS
- CHAPTER 13 ENVIRONMENTAL LIABILITIES
- 1301 GENERAL
- 1302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES
- 1303 ACCOUNTING PROCEDURES FOR RECORDING ENVIRONMENTAL LIABILITIES
- CHAPTER 14 IMPROPER PAYMENTS
- 1401 OVERVIEW
- 1402 DEFINITIONS
- 1403 REQUIREMENTS
- 1404 REPORTING
- CHAPTER 15 NET POSITION
- 1503. ACCOUNTING POLICY FOR NET POSITION
- 1504. RECOGNITION IN FINANCIAL STATEMENTS
- 1505 ACCOUNTING FOR NET POSITION
- 1506 CORRECTION OF AN ERROR OR A CHANGE IN ACCOUNTING PRINCIPLE.
- CHAPTER 16 REVENUE AND OTHER FINANCING SOURCES, GAINS, AND LOSSES
- 1601 GENERAL
- 1602 REVENUE
- 1603 OTHER FINANCING SOURCES
- 1604 ACCOUNTING FOR REVENUES, OTHER FINANCING SOURCES, DONATIONS, TRANSFERS, AND GAINS AND LOSSES
- 1605 GAINS AND LOSSES
- APPENDIX A TABLE OF TRANSACTIONS
- CHAPTER 17 EXPENSES AND MISCELLANEOUS ITEMS
- 1701 GENERAL
- 1702 ACCOUNTING POLICY FOR EXPENSES AND MISCELLANEOUS ITEMS
- 1703 PRESENTATION IN FINANCIAL STATEMENTS
- 1704 ACCOUNTING FOR EXPENSES
- 1705 OPERATING EXPENSES/PROGRAM COSTS
- 1706 BENEFIT EXPENSE
- 1707 COST OF GOODS SOLD
- 1708 DEPRECIATION, AMORTIZATION AND DEPLETION
- 1709 IMPUTED COSTS
- 1710 FUTURE FUNDED EXPENSES
- 1711 LOSSES ON DISPOSITION OF ASSETS
- 1712 OTHER LOSSES
- 1713 EXTRAORDINARY ITEMS
- 1714 PRIOR PERIOD ADJUSTMENTS, CORRECTIONS OF ERRORS AND CHANGES IN ACCOUNTING PRINCIPLES
- CHAPTER 18 CONSOLIDATED INTO VOLUME 4, CHAPTER 16
- CHAPTER 19 MANAGERIAL COST ACCOUNTING
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- CHAPTER 22 COST FINDING
- DoD FMR Vol 05
- DOD FMR Vol 05 - Disbursing Policy and Procedures
- CHAPTER 2 DISBURSING OFFICES, OFFICERS, AND AGENTS
- CHAPTER 3 KEEPING AND SAFEGUARDING PUBLIC FUNDS
- 0308 TRAVELERS CHECK PROGRAM
- CHAPTER 5 DEPOSIT AND TRANSFER OF PUBLIC FUNDS
- 0504 DEPOSIT RECONCILIATION
- CHAPTER 6 PHYSICAL LOSSES OF FUNDS, ERRONEOUS PAYMENTS, AND OVERAGES
- 0602 PHYSICAL LOSSES OF FUNDS
- CHAPTER 8 CHECK DISTRIBUTION, DISPOSITION, AND CANCELLATION
- 0803 AVAILABLE CHECK CANCELLATIONS
- 0804 UNAVAILABLE CHECK CANCELLATIONS
- 0805 U.S. TREASURY CHECKS CANCELED UNDER LIMITED PAYABILITY
- CHAPTER 14 LIMITED DEPOSITARY CHECKING ACCOUNTS
- 1409 DOCUMENTATION OF LIMITED DEPOSITARY ACCOUNT TRANSACTIONS
- CHAPTER 21 DISBURSING OFFICE RECORDS
- 2102 Transfer and Disposition of Retained Disbursing Office Records
- CHAPTER 23 UNITED STATES SAVINGS BONDS
- 2303 REDEEMING SAVINGS BONDS
- CHAPTER 25 CLAIMS AGAINST THE GOVERNMENT (INCLUDES QUESTIONABLE AND FRAUDULENT CLAIMS)
- 2504 FALSE, FICTITIOUS, OR FRAUDULENT CLAIMS
- 2505 CLAIMS AGAINST THE GOVERNMENT
- CHAPTER 27 SAFEKEEPING OF FUNDS AND VALUABLES (FOR PERSONNEL AND MORALE AND WELFARE ACTIVITIES)
- 2702 SAFEKEEPING OF NONAPPROPRIATED FUNDS FOR MORALE AND WELFARE SUPPORT ACTIVITIES
- CHAPTER 34 FINANCIAL INSTITUTIONS ON DOD INSTALLATIONS
- 3405 DOMESTIC BANKS
- 3407 DOMESTIC CREDIT UNIONS
- 3408 OVERSEAS CREDIT UNIONS
- DoD FMR Vol 06A
- DOD FMR Vol 06A - Reporting Policy and Procedures
- CHAPTER 2 FINANCIAL REPORTS ROLES AND RESPONSIBILITIES
- 0202 RESPONSIBILITIES
- CHAPTER 3 MONTHLY REPORTING OF OUTLAYS AND RECEIPTS
- CHAPTER 4 APPROPRIATION AND FUND STATUS REPORTS
- 0402 YEAR-END CLOSING STATEMENT (FMS FORM 2108)
- 0403 REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES (SF-133)
- CHAPTER 7 FOREIGN CURRENCY REPORTS
- 0701 OVERVIEW
- 0702 REPORTING PROCEDURES
- CHAPTER 9 ACCOUNTING AND REPORTING FOR OPERATION AND MAINTENANCE OF THE FAMILY HOUSING PROGRAM
- 0904 COST ELEMENTS AND COMPUTATION OF CHARGES
- 0905 REIMBURSEMENTS
- CHAPTER 11 FINANCING AND REPORTING COSTS OF MILITARY RESOURCES USED IN CIVIL DISTURBANCES
- 1103 PROCEDURES
- CHAPTER 12 COLLECTING AND REPORTING FOREIGN INDEBTEDNESS WITHIN THE DEPARTMENT OF DEFENSE
- 1201 OVERVIEW
- 1202 RESPONSIBILITIES
- 1204 BILLING AND FOLLOW-UP ACTIONS
- CHAPTER 13 INTERNATIONAL BALANCE OF PAYMENTS REPORTING AND ESTIMATING
- 1301 GENERAL
- DoD FMR Vol 06B
- DoD FMR Vol 06B - For and Content of the Department of Defense Audited Financial Statements
- CHAPTER 13 ADJUSTMENTS, ELIMINATIONS, AND OTHER SPECIAL INTRAGOVERNMENTAL RECONCILIATION PROCEDURES
- 1301 OVERVIEW
- 1302 BACKGROUND
- 1303 RECIPROCAL ACCOUNT TRANSACTIONS
- 1304 INTRAGOVERNMENTAL CAPITALIZED PURCHASES
- 1305 LEVELS OF INTRAGOVERNMENTAL TRADING PARTNERS
- 1306 ELIMINATION OF BUDGETARY ACCOUNTS (4000 SERIES ACCOUNTS)
- 1308 RECONCILIATION WITH LEVEL 1 TRADING PARTNERS
- 1309 FEDERAL TRADING PARTNER CODES
- DoD FMR Vol 07A
- DOD FMR Vol 07A - Military Pay Policy and Procedures - Active Duty and Reserve Pay
- CHAPTER 5 SPECIAL PAY AND BONUSES FOR MEDICAL AND OTHER HEALTH PROFESSIONS OFFICERS
- 0502 MULTIYEAR SPECIAL PAY (MSP)
- 0506 BOARD CERTIFIED PAY (BCP)
- 0510 SPECIAL PAY: SELECTED RESERVE HEALTH CARE PROFESSIONALS IN CRITICALLY SHORT WARTIME SPECIALTIES
- CHAPTER 6 SPECIAL PAYS FOR DENTAL OFFICERS
- 0603 CRITICAL WARTIME SKILLS ACCESSION BONUS
- 0607 BOARD CERTIFICATION PAY (BCP)
- 0608 DENTAL OFFICER MULTIYEAR RETENTION BONUS (DOMRB)
- CHAPTER 30 OFFICERS' UNIFORM AND EQUIPMENT ALLOWANCE
- 3002 INITIAL UNIFORM ALLOWANCE
- 3003 ADDITIONAL ACTIVE-DUTY UNIFORM ALLOWANCE
- CHAPTER 31 PERSONAL MONEY ALLOWANCE
- 3103 TAXABILITY AND WITHHOLDING TAX
- CHAPTER 38 SERVICE ACADEMY CADETS, MIDSHIPMEN, AND SERVICE ACADEMY PREPARATORY SCHOOL STUDENTS
- 3804 ADVANCE PAY FOR CLOTHING AND EQUIPMENT PURCHASES
- CHAPTER 50 STOPPAGES AND COLLECTIONS OTHER THAN COURTS-MARTIAL FORFEITURES
- 5001 VOLUNTARY AND INVOLUNTARY COLLECTIONS
- 5002 CENTRALIZED PROCESSING OF INVOLUNTARY WITHHOLDING OF MEMBER PAY FOR THE SERVICES' EXCHANGE COMMANDS
- 5003 REMISSION/CANCELLATION OF INDEBTEDNESS
- DoD FMR Vol 07B
- DOD FMR Vol 07B - Military Pay Policy and Procedures - Retired Pay
- CHAPTER 1 INITIAL ENTITLEMENTS - RETIREMENTS
- 0104 UNIFORM RETIREMENT DATE ACT (URDA) APPLICATION (5 U.S.C. 8301)
- 0105 RANK AND PAY GRADE
- 0108 HEROISM PAY
- CHAPTER 2 INITIAL ENTITLEMENT-FLEET RESERVE/FLEET MARINE CORPS RESERVE
- 0204 DATE OF TRANSFER
- 0205 RANK AND GRADE
- 0206 GROSS PAY COMPUTATION
- CHAPTER 3 GROSS PAY COMPUTATION
- 0301 BASIC COMPUTATION
- 0302 APPLICATION OF SAVED PAY
- 0304 SPECIAL PROVISIONS
- CHAPTER 4 RECOUPMENT OF SEPARATION PAYMENTS
- 0403 SEVERANCE PAY - NONDISABILITY
- CHAPTER 7 ADDITIONAL ACTIVE/RESERVE DUTY AFTER RETIREMENT
- 0701 GENERAL: ENTITLEMENT TO RECOMPUTATION OF RETIRED PAY
- 0702 RECOMPUTATION FOR ACTIVE DUTY SERVICE AFTER RETIREMENT
- 0704 HEROISM PAY
- CHAPTER 13 SUSPENSION OF PAY
- 1301 GENERAL
- 1302 STATUTORY REQUIREMENTS
- 1303 REGULATORY REQUIREMENTS
- 1304 ADMINISTRATIVE REQUIREMENTS
- CHAPTER 15 PROOF OF EXISTENCE
- CHAPTER 16 PHYSICAL OR MENTAL INCAPACITATION
- 1605 APPOINTMENT OF TRUSTEE
- CHAPTER 19 GENERAL PROVISIONS GOVERNING ALLOTMENTS OF RETIRED PAY
- CHAPTER 24 COMPUTATION OF WAGES SUBJECT TO FEDERAL INCOME TAX WITHHOLDING
- 2402 RETIRED PAY SUBJECT TO FITW
- 2403 RETIRED PAY NOT SUBJECT TO FITW
- 2404 EFFECT OF VETERANS AFFAIRS (VA) AWARD ON FITW
- 2405 GROSS PAY PARTIALLY TAXABLE
- 2406 FITW WAGE REDUCTIONS FROM DEDUCTIONS AND COLLECTIONS
- 2410 TAXABILITY OF SBP/RSFPP PREMIUMS
- 2411 PROCESSING CORRECTION OF RECORDS CASES
- 2412 TAXABILITY AND WITHHOLDING OF DISABILITY SEVERANCE PAY
- CHAPTER 25 COMPUTATION OF FEDERAL INCOME TAX WITHHOLDING
- 2501 WAGES SUBJECT TO WITHHOLDING OF FEDERAL INCOME TAX
- 2502 RATES FOR REGULAR AND ADDITIONAL WITHHOLDING OF FEDERAL INCOME TAX
- CHAPTER 27 GARNISHMENTS
- CHAPTER 28 COLLECTION OF DEBTS
- 2803 COLLECTION WITH MEMBER'S CONSENT
- 2804 AUTHORITY FOR INVOLUNTARY COLLECTION
- 2806 COLLECTIONS FOR MILITARY RELATED DEBTS
- 2807 COLLECTIONS FOR OTHER DEBTS OWED TO THE GOVERNMENT
- 2808 LIMITATION ON AMOUNT OF DEDUCTIONS
- 2809 INTEREST, PENALTIES, AND ADMINISTRATIVE COSTS
- 2810 WAIVER OF INDEBTEDNESS
- 2811 COLLECTION OF DELINQUENT FEDERAL TAXES BY LEVY
- 2812 BANKRUPTCY
- 2814 PRIORITY OF DEDUCTIONS AND COLLECTIONS
- CHAPTER 32 RECOVERY OF PAYMENTS MADE TO A FINANCIAL ORGANIZATION
- 3201 LIABILITY OF FINANCIAL INSTITUTIONS FOR DIRECT DEPOSIT PAYMENTS
- 3202 LIABILITY OF DISBURSING OFFICER
- CHAPTER 59 VICTIMS OF ABUSE - RETIREMENT-ELIGIBLE MEMBERS
- 5902 ELIGIBILITY
- DoD FMR Vol 08
- DOD FMR Vol 08 - Civilian Pay Policy and Procedures
- CHAPTER 2 TIME AND ATTENDANCE
- 0204 TIME AND ATTENDANCE CERTIFICATION
- 0205 TIME AND ATTENDANCE REPORTING
- 0206 ADJUSTMENTS AND CORRECTIONS
- 0208 LABOR DISTRIBUTION
- CHAPTER 3 PAY ADMINISTRATION
- 0301 GENERAL PROVISIONS
- 0303 PREMIUM PAY
- 0306 RECRUITMENT, RELOCATION AND RETENTION INCENTIVES
- 0307 LUMP-SUM LEAVE PAYMENTS
- 0308 SEVERANCE
- 0309 ADVANCE OF PAY
- 0311 AWARDS
- 0312 CONTINUATION OF PAY (COP) FOR FEDERAL EMPLOYEES
- 0313 EMERGENCY EVACUATION PAYMENTS
- CHAPTER 5 LEAVE
- 0501 GENERAL REQUIREMENTS
- 0502 ANNUAL LEAVE
- 0503 SICK LEAVE
- 0508 RESTORED LEAVE
- 0510 COMPENSATORY TIME USED
- 0512 LEAVE-SHARING PROGRAMS (VOLUNTARY LEAVE TRANSFER AND VOLUNTARY LEAVE BANK)
- 0514 CREDIT HOURS
- 0517 COURT LEAVE
- 0518 MILITARY LEAVE
- 0528 SUSPENSION
- 0531 COMPENSATORY TIME OFF FOR TRAVEL
- CHAPTER 6 MISCELLANEOUS ACTIONS (SPECIAL ACTIONS)
- 0602 EMPLOYMENT INSURANCE FOR CANADIAN EMPLOYEES
- 0603 MASS TRANSFER OF PAY ACCOUNTS
- 0604 DOUBTFUL OR QUESTIONABLE CLAIMS
- CHAPTER 8 UNDERPAYMENTS AND INDEBTEDNESS
- 0801 UNDERPAYMENTS
- 0802 INDEBTEDNESS
- 0803 RECOVERING OVERPAYMENTS OF PAY AND ALLOWANCES FROM CURRENT DEPARTMENT OF DEFENSE CIVILIAN EMPLOYEES
- 0804 DUE PROCESS PROCEDURES
- 0806 PROCESSING DEBT REPAYMENTS
- 0807 RECOVERY OF OVERPAYMENTS OF PAY AND ALLOWANCES FROM TRANSFERRED OR FORMER DoD EMPLOYEES
- 0808 RECOVERY OF OTHER DOD DEBTS
- 0809 OTHER SALARY OFFSET REQUESTS
- 0813 PROCESSING CORRECTIONS
- CHAPTER 9 RECORDS, FILES, AND REPORTS
- 0901 RECORDS AND FILES
- 0902 REPORTS
- CHAPTER 10 SPECIAL CATEGORY EMPLOYEES
- 1002 OTHER THAN FULL-TIME CAREER EMPLOYEES
- 1003 REEMPLOYED ANNUITANTS
- 1004 DECEASED EMPLOYEES
- 1006 LEGALLY INCOMPETENT EMPLOYEES
- 1007 MISSING PERSONS, CAPTURED OR INTERNED
- 1013 EMERGENCY MEDICAL TECHNICIAN (EMT)
- DoD FMR Vol 09
- DOD FMR Vol 09 - Travel Policy and Procedures
- CHAPTER 2 DEFENSE TRAVEL SYSTEM
- 0205 FISCAL YEAR END TRAVEL AND ACCOUNTING POLICY
- CHAPTER 3 DEPARTMENT OF DEFENSE GOVERNMENT TRAVEL CHARGE CARD (GTCC)
- 0312 TRAVELER REIMBURSEMENT AND PAYMENT RESPONSIBILITIES
- CHAPTER 5 TEMPORARY DUTY TRAVEL (TDY)
- 0502 RESPONSIBILITIES
- 0503 TRAVEL ORDERS
- 0504 TRAVEL ADVANCES
- 0505 TRAVEL ADVANCE LIMITATIONS
- 0508 GOVERNMENT QUARTERS AND DINING FACILITY AVAILABILITY
- 0509 SPECIAL STATUS AND PER DIEM RATES
- CHAPTER 6 PERMANENT DUTY TRAVEL
- 0603 TRANSPORTATION AND STORAGE OF HOUSEHOLD GOODS (HHG)
- 0610 CIVILIAN REAL ESTATE TRANSACTIONS
- 0611 PAYMENT OF TRAVEL VOUCHERS INVOLVING OCONUS PERMANENT DUTY ASSIGNMENT FOR DOD CIVILIAN EMPLOYEES
- 0612 RELOCATION INCOME TAX ALLOWANCE (RITA)
- CHAPTER 8 PROCESSING TRAVEL CLAIMS-OTHER THAN DEFENSE TRAVEL SYSTEM
- 0801 GENERAL
- 0805 SUBMISSION OF TRAVEL CLAIMS
- 0806 COLLECTIONS AND INDEBTEDNESS FOR EMPLOYEES
- 0808 CLAIM FOR LATE PAYMENT FEE
- DoD FMR Vol 10
- DoD FMR Vol 10 - Contract Payment Policy and Procedures
- CHAPTER 1 FINANCIAL CONTROL OF VENDOR AND CONTRACT PAYMENTS
- 0101 GENERAL
- CHAPTER 6 FEDERAL, STATE, LOCAL, AND FOREIGN TAXES
- 0601 OVERVIEW
- 0604 STATE AND LOCAL TAXES
- 0605 CUSTOMS DUTIES
- 0606 MISCELLANEOUS
- CHAPTER 7 PROMPT PAYMENT ACT
- 0701 OVERVIEW
- CHAPTER 10 PAYMENT VOUCHERS - SPECIAL APPLICATIONS
- 1003 PARTIAL PAYMENTS AND COST REIMBURSEMENT CONTRACTS
- 1005 FAST PAYMENT
- CHAPTER 13 COMMERCIAL TRANSPORTATION PAYMENTS
- 1303 RESPONSIBILITIES
- DoD FMR Vol 11A
- DOD FMR Vol 11A - Reimbursable Operations, Policy and Procedures
- CHAPTER 1 GENERAL REIMBURSEMENT PROCEDURES AND SUPPORTING DOCUMENTATION
- 0102 POLICY AND PROCEDURES
- CHAPTER 2 PROJECT ORDERS
- 0207 REIMBURSEMENTS TO PERFORMING DOD-OWNED ESTABLISHMENTS
- 0208 ACCOUNTING FOR COST OF PERFORMANCE
- CHAPTER 3 ECONOMY ACT ORDERS
- 0301 GENERAL
- 0304 POLICY
- 0305 ORDERING AND PAYMENT PROCEDURES
- CHAPTER 4 USER FEES
- 0405. COLLECTIONS
- CHAPTER 5 DISPOSITION OF PROCEEDS FROM DEPARTMENT OF DEFENSE SALES OF SURPLUS PERSONAL PROPERTY
- 0502 POLICY AND PROCEDURES
- 0503 COLLECTION AND DISPOSITION OF BID DEPOSITS
- CHAPTER 7 INTERNATIONAL NARCOTICS CONTROL PROGRAM
- 0702 SUPPORT OF THE INTERNATIONAL NARCOTICS CONTROL PROGRAM
- CHAPTER 8 INTERNATIONAL ACQUISITION AND CROSS-SERVICING AGREEMENTS
- 0802 POLICY AND PROCEDURES
- 0804 ACQUISITION AND CROSS-SERVICING REPORTS
- 0805. OTHER REQUIREMENTS
- 0806 PRICING REIMBURSABLE TRANSACTIONS
- 0807 DISPOSITION OF PROCEEDS
- CHAPTER 9 SUPPORT OF INTERNATIONAL MILITARY ACTIVITIES
- 0904 POLICY AND PROCEDURES
- CHAPTER 10 UNIT EXCHANGE OF TRAINING AND RELATED SUPPORT BETWEEN THE UNITED STATES AND FOREIGN COUNTRIES
- 1002 POLICY AND PROCEDURES
- CHAPTER 11 SPECIAL OR TECHNICAL SERVICES TO STATE AND LOCAL GOVERNMENTS
- 1101 OVERVIEW
- 1102 POLICY AND PROCEDURES
- CHAPTER 12 MAJOR RANGE AND TEST FACILITIES
- 1202 POLICY AND PROCEDURES
- CHAPTER 13 DOD SUPPORT TO UNITED STATES COMMERCIAL SPACE ACTIVITIES
- 1304 PRICING
- 1305 BILLING
- 1306 DISPOSITION OF COLLECTIONS
- CHAPTER 14 SALE OF SAMPLES, DRAWINGS, INFORMATION, EQUIPMENT, AND CERTAIN SERVICES BY A GOVERNMENT LABORATORY, CENTER, RANGE, OR TESTING FACILITY
- 1403 FEES
- CHAPTER 15 TRAINING OF SPECIAL OPERATIONS FORCES WITH FRIENDLY FOREIGN FORCES
- 1502 POLICY AND PROCEDURES
- Chapter 16 ACCOUNTING FOR PRODUCTION AND SALE OF FOREST PRODUCTS
- 1602. POLICY AND PROCEDURES
- Annex Army
- Chapter 17 OFFSETTING RECEIPTS
- 1704 ACCOUNTING AND REPORTING STANDARDS FOR OFFSETTING RECEIPTS
- DoD FMR Vol 11B
- DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)
- CHAPTER 1 DEFENSE WORKING CAPITAL FUNDS GENERAL POLICIES AND REQUIREMENTS
- 0101 GENERAL
- CHAPTER 2 ESTABLISHMENT OF FUND ACTIVITIES, TRANSFER OF FUND FUNCTIONS AND CLOSURE OF FUND ACTIVITIES
- 0204 COMMENCEMENT OF FUND OPERATIONS
- 0205 TRANSFER OF DWCF FUNCTIONS
- 0206 CLOSURE OF DWCF ACTIVITY
- Chapter 3 BUDGETARY RESOURCES
- 0302. DIRECT APPROPRIATIONS RECEIVED
- Chapter 9 Archived
- October 2002
- Chapter 11 REIMBURSEMENTS AND REVENUE RECOGNITION
- 1101. REIMBURSEMENTS
- 1102. REVENUE RECOGNITION
- 1103. ACCOUNTING FOR REIMBURSEMENTS AND REVENUE RECOGNITION
- 1104. PRIOR PERIOD ADJUSTMENTS
- CHAPTER 12 EXPENSES
- 1202 MILITARY PERSONNEL EXPENSE
- 1203 DEPRECIATION EXPENSE
- CHAPTER 13 COST ACCOUNTING REQUIREMENTS FOR DEPOT MAINTENANCE
- 1302 ESTABLISHING THE COST ACCOUNTING MODULE
- 1303 ESTABLISHING JOB ORDERS
- 1304 JOB ORDER REQUIREMENTS
- 1305 PROCESS COST CENTERS PROCEDURES
- 1307 LABOR COSTS
- 1308 MATERIAL COSTS
- 1309 OTHER DIRECT COSTS
- 1310 INDIRECT COSTS
- CHAPTER 14 MOBILIZATION COSTS
- 1404 FUNDING
- 1405 ACCOUNTING
- DoD FMR Vol 12
- DoD FMR Vol 12 - Special Accounts Funds and Programs
- CHAPTER 1 FUNDS
- June 2009
- 0103 GENERAL FUNDS
- 0104 CLEARING ACCOUNTS (3500/3800)
- 0106 REVOLVING FUNDS (4000-4999)
- 0108 DEPOSIT FUNDS (6000-6999)
- 0109 TRUST FUNDS (8000-8999)
- 0110 AVAILABLE RECEIPTS
- 0111 UNAVAILABLE RECEIPTS
- CHAPTER 2 DELETED
- CHAPTER 4 DIRECT LOANS AND LOAN GUARANTEES
- 0402 STANDARDS
- 0406 DIRECT LOANS
- 0408 COMPUTATION OF INTEREST EXPENSE AND INTEREST INCOME.
- CHAPTER 5 GRANTS AND COOPERATIVE AGREEMENTS
- 0502 ACCOUNTING STANDARDS FOR GRANTS AND COOPERATIVE AGREEMENTS
- 0504 FINANCIAL MANAGEMENT FOR GRANTS AND COOPERATIVE AGREEMENTS
- CHAPTER 6 DEFENSE EMERGENCY RESPONSE FUND
- 0601. OVERVIEW
- 0602. POLICY AND PROCEDURES
- CHAPTER 7 FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN
- 0702 GENERAL REQUIREMENTS
- 0706 PREPARATION OF DD FORM 200
- 0707 GOVERNMENT HOUSING LIABILITY
- 0708 SUPPLY SYSTEM MATERIEL
- CHAPTER 8 FOREIGN NATIONAL EMPLOYEES SEPARATION PAY ACCOUNT, DEFENSE
- 0801 OVERVIEW
- 0802 POLICY AND PROCEDURES
- 0803 SUBSEQUENT DISBURSEMENTS
- 0804 RESPONSIBILITIES
- CHAPTER 9 INTERNATIONAL AGREEMENTS
- 0905 PROPOSED AGREEMENT
- CHAPTER 10 FUNDING CIVILIAN SEPARATION INCENTIVES AND CIVILIAN PERSONNEL TRANSITION INITIATIVES
- 1002 GENERAL FUNDING POLICY
- CHAPTER 11 PRIVATIZATION OF DEFENSE UTILITY SYSTEMS
- 1102 CONSIDERATION FOR CONVEYANCE OF UTILITY SYSTEMS
- 1103 POLICY AND PROCEDURES
- CHAPTER 12 IDENTIFICATION, RETENTION, AND USE OF ENERGY AND WATER CONSERVATION SAVINGS
- 1201 OVERVIEW
- 1203 ENERGY SAVINGS AND INCENTIVES RECEIVED FROM UTILITIES
- 1204 REVENUES FROM THE SALE OF ELECTRICITY
- 1205 BUDGETING FOR ENERGY COST SAVINGS
- 1206 CAPTURING BALANCES AVAILABLE FOR USE RESULTING FROM ENERGY CONSERVATION MEASURES
- 1207 ACCOUNTING FOR ENERGY COST SAVINGS
- CHAPTER 13 FISCAL POLICY FOR BASE CLOSURE AND REALIGNMENT
- 1302 POLICY AND PROCEDURES
- 1303 BUDGET AND ACCOUNTING RESPONSIBILITIES
- 1305 ADMINISTRATION OF BASE CLOSURE FUNDS
- AIR FORCE ANNEX
- ARMY ANNEX ARMY DEFENSE WORKING CAPITAL FUND BASE CLOSURE AND REDUCTION IN FORCE ACTIONS
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1401 OVERVIEW
- 1402 POLICY AND PROCEDURES
- CHAPTER 15 EDUCATIONAL ASSISTANCE PROGRAMS
- 1501 OVERVIEW
- 1502 EDUCATIONAL ASSISTANCE PROGRAMS
- 1506 FUNDING FOR EDUCATIONAL ASSISTANCE PROGRAMS
- 1507 FUND TRANSFERS OF MILITARY PERSONNEL APPROPRIATIONS
- 1508 FUND TRANSFERS TO DVA
- 1509 PAYROLL DEDUCTIONS
- 1510 REFUNDS OR ERRONEOUS DEDUCTIONS
- 1511 COLLECTION OF EDUCATIONAL DEBTS OWED TO THE GOVERNMENT
- CHAPTER 16 MILITARY PERSONNEL ENTITLEMENT PROGRAMS
- 1601 GENERAL OVERVIEW
- 1603 GENERAL ACCOUNTING POLICY FOR ENTITLEMENT PROGRAMS
- 1604 ACCOUNTING POLICY FOR THE ACCRUAL AND INVESTMENT OF RETIRED MILITARY PAY
- 1605 ACCOUNTING POLICY FOR THE ACCRUAL AND INVESTMENT OF THE MEDICARE-ELIGIBLE RETIREE HEALTH CARE FUND
- CHAPTER 18 SUPPORT FOR MILITARY OPERATION LIAISON OFFICERS
- 1802 RESPONSIBILITIES
- CHAPTER 19 FOOD SERVICE PROGRAM
- 1902 REIMBURSABLE MEAL AND MEAL SERVICE (OPERATING) CHARGES
- 1903 MEAL CHARGES
- 1905 DISPOSITION OF FUNDS
- 1906 ACCOUNTING FOR FOOD ALLOWANCES
- CHAPTER 20 MILITARY ACADEMY DINING HALL OPERATIONS
- 2002 POLICY AND PROCEDURES
- CHAPTER 21 ACCOUNTING FOR DEFENSE MILITARY HEALTH PROGRAM RESOURCES
- 2102 RESPONSIBILITIES
- CHAPTER 23 CONTINGENCY OPERATIONS
- 2301 PURPOSE
- 2303 RESPONSIBILITIES
- 2304 ESTIMATING PROCEDURES FOR CONTINGENCY OPERATIONS
- 2305 GENERAL FUNDING RESPONSIBILITIES
- 2306 SPECIAL FUNDING MECHANISMS
- 2307 COST COLLECTION
- 2308 COST REPORTING
- 2309 DETERMINING COST
- 2310 BILLING
- 2311 REIMBURSEMENT/DISTRIBUTION
- 2312 NONCOMBATANT EVACUATION OPERATIONS (NEO)
- CHAPTER 24 BURDENSHARING AND OVERSEAS RELOCATION CONTRIBUTIONS BY FOREIGN ALLIES
- 2402 RESPONSIBILITIES
- 2403 MONETARY CONTRIBUTIONS
- 2404 ACCOUNTING
- 2405 AVAILABILITY OF CONTRIBUTIONS
- CHAPTER 25 DISPOSITION OF NON-DOD PERSONAL PROPERTY
- 2502 DISPOSITION OF UNCLAIMED PROPERTY
- 2504 NAVY AND MARINE CORPS PROCEDURES FOR DISPOSITION OF PERSONAL PROPERTY OF DECEASED MEMBERS
- CHAPTER 26 DEFENSE MODERNIZATION ACCOUNT
- CHAPTER 32 COLLECTION AND RETENTION OF CONFERENCE FEES FROM NON-FEDERAL SOURCES
- 3203 RESPONSIBILITIES
- 3204 ACCOUNTING AND REPORTING
- DoD FMR Vol 13
- DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures
- CHAPTER 8 NONAPPROPRIATED FUND PAYROLL
- 0807 EMPLOYEE BENEFIT PORTABILITY PROGRAM
- DoD FMR Vol 14
- DoD FMR Vol 15
- DOD FMR Vol 15 - Security Assistance Policy and Procedures
- CHAPTER 1 GENERAL INFORMATION
- 0102 TREASURY ACCOUNTS
- 0103 TYPES OF FINANCING
- CHAPTER 3 ACCOUNTING
- 0303 FMS TRUST FUND ACCOUNTING REQUIREMENTS
- 0304 IMPLEMENTING AGENCY (IA) ACCOUNTING REQUIREMENTS
- 0305 ACTUAL ADMINISTRATIVE EXPENSE ACCOUNTING REQUIREMENTS
- CHAPTER 4 CASH MANAGEMENT
- 0401 INTRODUCTION
- 0402 PAYMENT SCHEDULES
- 0403 CONTRACTOR REQUEST FOR PROGRESS PAYMENTS AND REIMBURSEMENT OF COSTS UNDER CONTRACTS INCLUDING FMS REQUIREMENTS
- 0404 DEPOSIT OF PURCHASER CASH INTO TREASURY ACCOUNTS
- 0405 EXPENDITURE AUTHORITY (EA)
- CHAPTER 5 FOREIGN MILITARY SALES ARREARAGES AND INDEBTEDNESS
- 0501 INTRODUCTION
- 0502 REQUIREMENTS
- CHAPTER 6 CASE FILES
- CHAPTER 7 PRICING
- 0701 INTRODUCTION
- 0702 PRICING OF PERSONNEL SERVICES
- 0703 CASH SALES OF DEFENSE ARTICLES ISSUED FROM STOCK
- 0704 CASH SALES OF DEFENSE ARTICLES AND SERVICES FROM NEW PROCUREMENT FOR DIRECT DELIVERY AND PARTICIPATION IN NEW PRODUCTION
- 0705 ACCESSORIAL COSTS
- 0706 FMS ADMINISTRATIVE SURCHARGE
- 0707 COOPERATIVE LOGISTICS SUPPLY SUPPORT ARRANGEMENTS
- 0708 STORAGE, REPAIR OR MODIFICATION OF PURCHASER-OWNED MATERIEL
- 0709 COSTS ALLOCABLE FOR JOINTLY USED FACILITIES
- 0710 TRAINING OF INTERNATIONAL STUDENTS
- 0711 LEASING OF DEFENSE ARTICLES
- 0712 USE OR EXPANSION OF DOD FACILITIES AND EQUIPMENT
- 0713 PRICING FOR USE OF TECHNOLOGY TRANSFER
- 0714 PUBLICATION PRICING
- 0716 PROGRAM MANAGEMENT SERVICES
- 0717 EXCEPTION TO PRICING POLICIES AND COST RECOUPMENT WAIVERS
- 0718 PERIODIC REVIEW AND UPDATING OF RATES/SURCHARGES
- 0719 FINAL ACCOUNTING
- 0720 LOGISTICS SUPPORT CHARGE (LSC)
- CHAPTER 8 BILLING AND REIMBURSEMENT
- 0801 INTRODUCTION
- 0802 FMS BILLING STATEMENT
- 0803 FMS CUSTOMER REQUESTS FOR BILLING AND SUPPLY ADJUSTMENTS
- 0804 IMPLEMENTING AGENCY PERFOR-MANCE REPORTS OR REQUESTS FOR REIMBURSEMENT
- 0806 BILLING FOR SPECIFIC COSTS
- 0807 SUPPORTING DOD COMPONENT PERFORMANCE REPORTS/REQUEST FOR REIMBURSEMENTS
- 0808 PERFORMANCE AND DELIVERY REPORTING
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 3 SOURCE
- C3.8. RECEIPT PROCESSING
- DoD 5400.11-R
- Prepare Advice of Collection
- CBM: FM
- Description
- Prepare advice of collection to record the debit voucher information from the Financial Institution. Original collection information can be used as a reference to record the debit transaction to the appropriate appropriation.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Prepare Certified Business Partner Payment
- CBM: FM
- Description
- This process involves the preparation of the Certified Business Partner Payment which is sent to Disbursing after being certified by a Certifying Officer in accordance with the Certifying Officer's Legislation. At this point the funds balance within the General Ledger is checked to verify the availability of funds. For payments against a case implemented in the Foreign Military Sales Trust Fund, the payment is not released to Disbursing without Expenditure Authority. The Electronic Funds Transfer information for the vendor, or other party owed by the Government, is also included in the Certified Business Partner Payment, if applicable.
- Linked constraints
- CFR Title 48
- CFR Title 48 Federal Acquisition Regulations System
- CHAPTER 1--FEDERAL ACQUISITION REGULATION
- SUBCHAPTER E--GENERAL CONTRACTING REQUIREMENTS
- PART 32-CONTRACT FINANCING
- Subpart 32.9-Prompt Payment
- Reference parent process
- LRP are only mapped above the level of this process
- DoD 5105.38-M
- DoD 5105.38-M Security Assistance Management Manual (SAMM)
- C4. CHAPTER 4 FOREIGN MILITARY SALES PROGRAM GENERAL INFORMATION
- C4.6. GENERAL FMS FINANCIAL POLICIES
- C6. CHAPTER 6 FOREIGN MILITARY SALES CASE IMPLEMENTATION, EXECUTION, AND CLOSURE
- C6.2. CASE EXECUTION - GENERAL INFORMATION
- C6.3. CASE EXECUTION - ACQUISITION.
- C6.4. CASE EXECUTION - LOGISTICS
- C6.5. FMS CASE RECONCILIATION AND REVIEWS
- C7. CHAPTER 7 TRANSPORTATION
- C7.18. TRANSPORTATION COSTS
- C7.19. TRANSPORTATION DISCREPANCIES
- C7.20. SHIPMENT DOCUMENTATION REQUIREMENTS
- C9. CHAPTER 9 FINANCIAL POLICIES AND PROCEDURES
- C9.12. DISBURSEMENT FOR FMS AGREEMENTS
- C13. CHAPTER 13 DSCA MANAGEMENT INFORMATION SYSTEMS AND REPORTS
- C13.1. INFORMATION TECHNOLOGY (IT) GOVERNANCE BOARD AND CHANGE REVIEW BOARD (CRB)
- C13.2. DEFENSE SECURITY ASSISTANCE MANAGEMENT SYSTEM (DSAMS)
- C13.3. DSCA 1200 SYSTEM
- C13.4. DSCA 1000 SYSTEM
- C13.5. DSCA FOREIGN MILITARY FINANCING (FMF) SYSTEM
- C13.6. MILITARY ARTICLES AND SERVICES LIST (MASL)
- C13.9. CASE EXECUTION MANAGEMENT INFORMATION SYSTEM (CEMIS)
- CFR Title 48
- Prepare Deposit Ticket and Advice of Collection
- CBM: FM
- Description
- Prepare a deposit ticket and other documentation to support the collection.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Prepare DoD Apportionment Request for Submission
- CBM: FM
- Description
- Final preparation of the SF 132 Apportionment Request for submission to the OMB requires examination, validation and justification of the provisions of the request. For example, the specific funding categories requested need to be evaluated in terms of the net amount of budget authority to be realized and needed to support operations for the apportionment period.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Prepare DoD's Initial President's Budget Submission
- CBM: FM
- Description
- Prepare DoD's budget for inclusion to the President's Budget. This includes the adjusted Program Objective Memorandum (POM) and Budget Estimate Submission (BES) for the DoD Future Years Defense Program addressing major defense budget issues. Off-year, the DoD set of fully resourced changes to the program and budget submission in the off-years of the Planning, Programming, Budgeting, and Execution process. This comprises both Program Change Proposals (PCPs) and Budget Change Proposals (BCPs) for the off-years. BCPs cover fact of life changes (e.g. cost increases, schedule delays, management reform savings, and workload changes) and changes resulting from Congressional actions.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Prepare DoD's Response to Passback
- CBM: FM
- Description
- Prepare the DoD's passback response to include comments and feedback from the military services and defense agencies on the issues or inquiries raised during the OMB/OSD budget hearing review.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Prepare Final Period End or On Demand Financial Statement
- CBM: FM
- Description
- Final period end or on-demand financial statements are created after closing entries have been processed, initial identified anomalies resolved, the trial balance approved, financial statement eliminations have been performed and audit reviews and feedback have been incorporated on the Draft Period End or On Demand Financial Statement. The Final Period End or On Demand Financial Statement will include Statement of Net Cost, Statement of Changes in Net Position, Statement of Budgetary Resources, Statement of Financing, and Statement of Custodial Activity. Final on-demand financial statements may include all of the previously listed financial statement or a subset identified by management. The final period end or on-demand financial statements are then analyzed and provided to management for review and certification.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Prepare Initial Trial Balance
- CBM: FM
- Description
- This process initiates preparation of the initial trial balance to include closing transactions posted and before financial report level review, analysis, reconciliation and adjustment.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Prepare Paid Disbursement Voucher
- CBM: FM
- Description
- Prepare documentation which supports that payments have been disbursed, including a copy of payment voucher, copies of invoices, check stub, if applicable. The Paid Disbursement Voucher supports updating the general ledger and managing execution with the U.S. Treasury.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Prepare Reimbursable Bill
- CBM: FM
- Description
- Prepare manual reimbursable bill when an automated billing procedures cannot be used for transactions within Department of Defense and other federal agencies.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Prepare Report for Congressional Review
- CBM: FM
- Description
- Depending on the appropriation affected by the reprogramming request, the reprogramming package is prepared according to the Appropriation Act guidelines and submitted by USDC to the Congressional Defense committee.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Prepare Request for Continuing Resolution Act Estimates
- CBM: FM
- Description
- Guidance is issued from the OSD© and requests made for expenditure projections under a presumed period of continuing resolution, in accordance with OMB Circular A-11, DoD policies and practices and impending Congressional resolutions. The expenditure projections, unless otherwise authorized, serve as limitations of the rate of expenditure, defined by the actual outstanding and existing obligation vehicles carried forward into the new fiscal year and at rates of the prior fiscal year.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Prepare Request for Control Board Approval
- CBM: FM
- Description
- Obtain control board approval for the new financial management request. This approval needs to be obtained before implementation.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Prepare Requirements for Submission to Congress
- CBM: FM
- Description
- Once OMB has approved the reprogramming requirements, the comptroller prepares a reprogramming package (DD1414) for submission to Congress.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Prepare Requirements for Submission to OMB
- CBM: FM
- Description
- At various Component levels, funding requirements needed to support ongoing steady state operations, changes to requirements and new initiatives are evaluated, based on budget execution rates, trends, and changes to or misaligned funding allocations. The analysis is aimed at determining the amounts of funding needed for both current and planned programs. The aggregated requirements are assembled and evaluated regarding future needs versus projected funding, and strategies developed for closing gaps. Possible reprogramming action requests are developed for submission to OMB for Congressional review and possible pre-approval (DD1414).
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Prepare Schedule of Cancelled Checks
- CBM: FM
- Description
- A listing of all checks that must be cancelled and have not yet been mailed is prepared for transmission to the Federal Clearinghouse.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Prepare Testimony
- CBM: FM
- Description
- This is the preparation of testimony to respond back to the Congressional Inquiries.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Prepare Transfer Requirements for Submission to OMB
- CBM: FM
- Description
- Process and issue budgetary documents (e.g. DD Forms 1414, 1415 & 1416) to adjust the losing and gaining budgetary resources. Documentation is sent to OMB to support the determination of reductions in apportionment.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Preposition Withdrawal
- CBM: FM
- Description
- The withdrawal is systematically pre-positioned to determine the specified date and areas that funding will be withdrawn.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Process Accrued Severance Liability Information
- CBM: FM
- Description
- Account that records pay for employees who are involuntarily separated from their jobs. This account does not reflect foreign national separation. Supporting documentation include information for calculations of severance and disbursement vouchers.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Process Administrative Wage Garnishment
- CBM: FM
- Description
- This process receives the information from the business community that process the financial and accounting information associated with administrative wage garnishment.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Process Authorized Personnel and Benefits Liability Information
- CBM: FM
- Description
- Receive estimated liability for amounts withheld for employees' salaries for taxes, employee benefit contributions, wage garnishments, and other withholdings that have been earned but are unpaid to the third party.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Process Cash Payment
- CBM: FM
- Description
- Verify cash disbursement voucher prior to disbursing cash to the payee. Also each voucher for payment must be marked to prevent duplication of payment.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Process Collection Voucher and Deposit
- CBM: FM
- Description
- Process collection vouchers and deposits based on the type of collection and information received from Treasury, and assign the Collection Voucher Number to the transaction.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Process Contract Clauses
- CBM: FM MSSM
- Description
- This process includes verifying the payment request against the FAR based contract to determine any adjustments based on contract clauses (i.e., contract holdbacks) and creates new accounts as needed.
- Linked constraints
- CFR Title 48
- CFR Title 48 Federal Acquisition Regulations System
- CHAPTER 1--FEDERAL ACQUISITION REGULATION
- SUBCHAPTER C--CONTRACTING METHODS AND CONTRACT TYPES
- PART 16-TYPES OF CONTRACTS
- Subpart 16.3-Cost-Reimbursement Contracts
- Subpart 16.6-Time-and-Materials, Labor-Hour, and Letter Contracts
- SUBCHAPTER E--GENERAL CONTRACTING REQUIREMENTS
- PART 32-CONTRACT FINANCING
- Subpart 32.5-Progress Payments Based on Costs
- Subpart 32.6-Contract Debts
- Subpart 32.8-Assignment of Claims
- Subpart 32.9-Prompt Payment
- Subpart 32.10-Performance-Based Payments
- Subpart 32.11-Electronic Funds Transfer
- TFM Vol 1 Part 4
- DFARS
- Defense Federal Acquisition Regulations Supplement (DFARS)
- Part 232-Contract Financing
- SUBPART 232.7--CONTRACT FUNDING
- April 2006
- SUBPART 232.70-ELECTRONIC SUBMISSION AND PROCESSING OF PAYMENT REQUESTS AND RECEIVING REPORTS
- March 2008
- CFR Title 48
- Process Funded Payroll and Benefits Information Civilian and Military
- CBM: FM
- Description
- Funded payroll and benefits accounts shows estimated salaries and benefits of civilian and military employees. The estimate should include the supporting documentation detailing the calculations which include payroll records, documented estimates, and disbursement vouchers. Accrual is removed from the books when the pay has been disbursed. Accounts used for accrual Accrued Payroll Civilian and Accrued Payroll Military.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Process Funded and Unfunded Leave Information
- CBM: FM
- Description
- Funded leave (vacation or sick) which is a compensated absence that is earned and payable in current period. Unfunded leave is leave that is earned but will be paid from future appropriations. A footnote disclosure is required for required for unfunded leave. Funded/Unfunded leave is an estimate of earned unpaid and unfunded leave for civilian and military employees. The required supporting documentation is payroll and leave records. Calculations should also take into account any future pay increases.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Process Intra-Governmental Payment and Collection
- CBM: FM
- Description
- Intra-governmental payment and collection Information may be consolidated according to payee and scheduled payment date so that a consolidated transaction is provided to the payee.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Process Policy Changes
- CBM: FM
- Description
- Define new or updated accounting policies based on the requirements that were approved by the Control Board. This process also includes relevant coordination within the Department of Defense.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Process and Document Waiver Request
- CBM: FM
- Description
- If waiver request has been received, review and obtain appropriate approvals to process the waiver for the delinquent debt. This process allows DoD to process the waive interest, administrative costs, and penalties applied to customer/debtor accounts.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Publish Analytical Results
- CBM: FM
- Description
- This process step publishes the analytical results of the cost performance analysis to be reviewed by the Business Operations group for further dissemination to interested parties.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Publish Base for Programming
- CBM: FM
- Description
- Once congressional feedback has been incorporated and it is determined that there is a need for a baseline report, the reprogramming baseline report is published by the Comptroller.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Publish Fiscal and Program Guidance
- CBM: FM
- Description
- Publish fiscal and program guidance to be utilized by the components in developing and submitting their Program Objective Memorandums.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Publish Model
- CBM: FM
- Description
- An administrative step that adds the completed model and supporting information to the inventory of existing models. This step may be supported by the concept of version control and configuration management. This process captures relationship between the customer requests and model(s) used to satisfy them. By maintaining these relationships, the cost revenue performance manager can rapidly respond to customer requests for new or changed models.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Publish Model Results
- CBM: FM
- Description
- This process step broadcasts the availability of the populated model for further dissemination to interested parties. This may include the provisions of explanations, instructions, recommendations, and supporting documentation regarding the model results.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Publish Program Reports
- CBM: FM
- Description
- A finalized Report of Programs is generated automatically once the data base is updated, considered current and accurate.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Purchase or Transfer In Investments
- CBM: FM
- Description
- Purchase or the transfer in of US Treasury investment securities, including calculating amortization purchase premiums and discounts. A transaction confirmation should be received from Treasury.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Re-Calculate New Accounts Payable Balance
- CBM: FM
- Description
- Based on updated information received from the supply chain entitlement process, re-calculate the accounts payable balance.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Re-Calculate Outstanding Penalty, Administrative Fees and Interest Balance
- CBM: FM
- Description
- Upon liquidation of associated fees, the amounts for the delinquent debts will be re-calculated to determine the updated receivable balances.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Re-Calculate Outstanding Principal Balance
- CBM: FM
- Description
- After application of funds collected the amount of outstanding administrative fees is recalculated.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Re-Schedule Accounts Receivable
- CBM: FM
- Description
- This process re-calculates receivables that are subject to rescheduling, forbearance, deferment, reamortization or other form of extension of due dates.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Receive Accepted FMS Trust Fund Letter of Offer and Acceptance Document
- CBM: FM
- Description
- The physical receipt of the Foreign Military Sales Trust Fund Letter Offer and Acceptance document countersigned by DSCA and signed by the purchaser, if required.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Receive Accounts Payable Supporting Documentation
- CBM: FM
- Description
- Receive documentation that supports and authorizes the requested accounts payable transaction; documentation must show basis for amount recorded and terms of payments
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Receive Adjustment for Delivered Orders and Accounts Payable
- CBM: FM
- Description
- Adjust the amount accrued or due for services performed by contractors, vendors, employees, grantees, and other Government funds; adjustment to goods and tangible property received. Adjustments made prior to disbursement.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Receive Budgetary Resources
- CBM: FM
- Description
- Receive budgetary resources that will allow DoD the ability to spend federal funds. Budgetary resources includes appropriated and non-appropriated funds.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Receive Cash Payment Receipts
- CBM: FM
- Description
- Cash receipts are received from external or internal DoD customer by a person designated within the Disbursing Office to process all cash receipts.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Receive Collection Receipts
- CBM: FM
- Description
- This process involves receiving collection receipts and any supporting documentation related to remittance (i.e. copy of checks, demand letter, advise of payment documentation) from the business operations within DoD and from the Treasury to record collections for Intragovernmental transactions. This information is used in conjunction with deposit information to collect funds to the appropriate appropriation.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Receive Debit Vouchers
- CBM: FM
- Description
- This process receives the debit voucher that provides information on how to recover funds from returned checks which are not paid for any reason by the bank on which they are drawn. When a check is returned unpaid, the deposit ticket cannot be recalled, corrected, or resubmitted. The receiving bank prepares a debit voucher for the difference of the deposit amount. The accounts receivable and collection accounts will be adjusted upon receipt of an unpaid check and copies of the debit voucher from the receiving bank.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Receive Debt Close-Out or Remission Information
- CBM: FM
- Description
- The receipt of the close out and/or remission request allows DoD to cease any further administrative or legal action to collect debts and generate the appropriate accounting transactions to adjust the outstanding accounts receivable balance.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Receive Other Receipts
- CBM: FM
- Description
- Receive any receipts other than those included with a Debit Voucher or those that are a collection against an open receivable (established when goods or services were provided).
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Receive Request for Emergency Implementation of Case in FMS Trust Fund Case
- CBM: FM
- Description
- DSCA receives a request to implement a case in accepted status, but prior to receipt of the amount due with acceptance.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Receive Write-Off Request
- CBM: FM
- Description
- DoD determines if the debt is uncollectible. If the debt is identified as uncollectible, the DoD should write-off the debt. If the debt is not identified as uncollectible, the agency evaluates the need for an adjustment. This process allows DoD to review each debt eligible for write-off to determine whether it should be written off and consider or whether it should be classified as currently not collectible or close-out.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Receive and Validate Request for Billing
- CBM: FM
- Description
- This process determines the accuracy of the billing request. The billing request must have a valid receivable data to generate the appropriate payment request to the customer as a result of goods tendered, services rendered, or other adjustments (e.g. requested refunds).
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Reclassify Contract Holdback to Accounts Payable
- CBM: FM
- Description
- Reclassify contract holdback liability to an accounts payable once vendor has completed contractual obligation and upon receipt of certification from contracting officer to release contract holdback.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Reconcile Deposits
- CBM: FM
- Description
- DoD reconciles the agency's reported deposits and debit vouchers transactions with Treasury Statement of Differences Deposit Transactions.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Reconcile Disbursements
- CBM: FM
- Description
- DoD reconciles the agency's reported disbursements and OPAC transactions with Treasury Statement of Differences Disbursing Transactions.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Reconcile Program Information
- CBM: FM
- Description
- In this process, program information is reconciled and reviewed for anomalies by the Comptroller.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Reconcile Receipt Account Ledger
- CBM: FM
- Description
- Reconcile receipt transactions from the Treasury's Receipt Account Trial Balance to the Department of Defense current month and year-to-date receipt activity.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Reconcile Undisbursed Expenditure Account Ledger
- CBM: FM
- Description
- Reconcile the expenditure transactions from the Treasury's Undisbursed Appropriation Account Ledger, Undisbursed Appropriation Account Trial Balance, and Federal Accounting Central Trial Balance System II (FACTS II) to the Department of Defense Fund Balance with Treasury accounts.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Record Loans and Grants
- CBM: FM
- Description
- This process records the financial impact of business events related to the award, origination, performance, payment, collection and closeout of direct loans, loan guarantees and grants.
- Linked constraints
- USC Title 5
- USC Title 5 Government Organization and Employees
- PART I - THE AGENCIES GENERALLY
- CHAPTER 5 - ADMINISTRATIVE PROCEDURE
- SUBCHAPTER I - GENERAL PROVISIONS
- Sec. 500. Administrative practice; general provisions
- Sec. 504. Costs and fees of parties
- SUBCHAPTER II - ADMINISTRATIVE PROCEDURE
- Sec. 551. Definitions
- Sec. 552. Public information; agency rules, opinions, orders, records, and proceedings
- Sec. 552a. Records maintained on individuals
- Sec. 552b. Open meetings
- Sec. 553. Rule making
- Sec. 555. Ancillary matters
- Sec. 559. Effect on other laws; effect of subsequent statute
- CHAPTER 6 - THE ANALYSIS OF REGULATORY FUNCTIONS
- Sec. 601. Definitions
- Sec. 611. Judicial review
- Sec. 612. Reports and intervention rights
- CHAPTER 7 - JUDICIAL REVIEW
- Sec. 702. Right of review
- CHAPTER 9 - EXECUTIVE REORGANIZATION
- Sec. 907. Effect on other laws, pending legal proceedings, and unexpended appropriations
- PART II - CIVIL SERVICE FUNCTIONS AND RESPONSIBILITIES
- CHAPTER 12 - MERIT SYSTEMS PROTECTION BOARD, OFFICE OF SPECIAL COUNSEL, AND EMPLOYEE RIGHT OF ACTION
- SUBCHAPTER I - MERIT SYSTEMS PROTECTION BOARD
- Sec. 1204. Powers and functions of the Merit Systems Protection Board
- SUBCHAPTER II - OFFICE OF SPECIAL COUNSEL
- Sec. 1214. Investigation of prohibited personnel practices; corrective action
- SUBCHAPTER III - INDIVIDUAL RIGHT OF ACTION IN CERTAIN REPRISAL CASES
- Sec. 1221. Individual right of action in certain reprisal cases
- CHAPTER 15 - POLITICAL ACTIVITY OF CERTAIN STATE AND LOCAL EMPLOYEES
- Sec. 1501. Definitions
- Sec. 1504. Investigations; notice of hearing
- Sec. 1506. Orders; withholding loans or grants; limitations
- PART III - EMPLOYEES
- Subpart A - General Provisions
- CHAPTER 23 - MERIT SYSTEM PRINCIPLES
- Sec. 2302. Prohibited personnel practices
- Subpart B - Employment and Retention
- CHAPTER 31 - AUTHORITY FOR EMPLOYMENT
- SUBCHAPTER I - EMPLOYMENT AUTHORITIES
- Sec. 3114. Appointment of candidates to certain positions in the competitive service by the Securities and Exchange Commission
- SUBCHAPTER II - THE SENIOR EXECUTIVE SERVICE
- Sec. 3132. Definitions and exclusions
- SUBCHAPTER III - THE FEDERAL BUREAU OF INVESTIGATION AND DRUG ENFORCEMENT ADMINISTRATION SENIOR EXECUTIVE SERVICE
- Sec. 3151. The Federal Bureau of Investigation and Drug Enforcement Administration Senior Executive Service
- CHAPTER 33 - EXAMINATION, SELECTION, AND PLACEMENT
- SUBCHAPTER I - EXAMINATION, CERTIFICATION, AND APPOINTMENT
- Sec. 3304. Competitive service; examinations
- SUBCHAPTER VIII - APPOINTMENT, REASSIGNMENT, TRANSFER, AND DEVELOPMENT IN THE SENIOR EXECUTIVE SERVICE
- Sec. 3396. Development for and within the Senior Executive Service
- CHAPTER 35 - RETENTION PREFERENCE, VOLUNTARY SEPARATION INCENTIVE PAYMENTS, RESTORATION, AND REEMPLOYMENT
- SUBCHAPTER V - REMOVAL, REINSTATEMENT, AND GUARANTEED PLACEMENT IN THE SENIOR EXECUTIVE SERVICE
- Sec. 3592. Removal from the Senior Executive Service
- Subpart C - Employee Performance
- CHAPTER 45 - INCENTIVE AWARDS
- SUBCHAPTER I - AWARDS FOR SUPERIOR ACCOMPLISHMENTS
- Sec. 4502. General provisions
- Sec. 4505. Awards to former employees
- SUBCHAPTER II - AWARDS FOR COST SAVINGS DISCLOSURES
- Sec. 4512. Agency awards for cost savings disclosures
- Subpart D - Pay and Allowances
- CHAPTER 51 - CLASSIFICATION
- Sec. 5111. Revocation and restoration of authority to classify positions
- Sec. 5112. General authority of the Office of Personnel Management
- CHAPTER 53 - PAY RATES AND SYSTEMS
- SUBCHAPTER III - GENERAL SCHEDULE PAY RATES
- Sec. 5335. Periodic step-increases
- Sec. 5336. Additional step-increases
- SUBCHAPTER IV - PREVAILING RATE SYSTEMS
- Sec. 5344. Effective date of wage increase; retroactive pay
- SUBCHAPTER VII - MISCELLANEOUS PROVISIONS
- Sec. 5377. Pay authority for critical positions
- CHAPTER 55 - PAY ADMINISTRATION
- SUBCHAPTER II - WITHHOLDING PAY
- Sec. 5517. Withholding State income taxes
- Sec. 5519. Crediting amounts received for certain Reserve or National Guard service
- SUBCHAPTER III - ADVANCEMENT, ALLOTMENT, AND ASSIGNMENT OF PAY
- Sec. 5523. Duration of payments; rates; active service period
- SUBCHAPTER V - PREMIUM PAY
- Sec. 5543. Compensatory time off
- Sec. 5550a. Compensatory time off for religious observances
- SUBCHAPTER VIII - SETTLEMENT OF ACCOUNTS
- Sec. 5584. Claims for overpayment of pay and allowances, and of travel, transportation and relocation expenses and allowances
- SUBCHAPTER IX - SEVERANCE PAY AND BACK PAY
- Sec. 5596. Back pay due to unjustified personnel action
- CHAPTER 57 - TRAVEL, TRANSPORTATION, AND SUBSISTENCE
- SUBCHAPTER IV - MISCELLANEOUS PROVISIONS
- Sec. 5759.(!1) Retention and relocation bonuses for the Federal Bureau of Investigation
- CHAPTER 59 - ALLOWANCES
- SUBCHAPTER III - OVERSEAS DIFFERENTIALS AND ALLOWANCES
- Sec. 5922. General provisions
- Sec. 5923. Quarters allowances
- Sec. 5924. Cost-of-living allowances
- Sec. 5925. Post differentials
- Sec. 5926. Compensatory time off at certain posts in foreign areas
- Sec. 5928. Danger pay allowance
- Subpart E - Attendance and Leave
- CHAPTER 61 - HOURS OF WORK
- SUBCHAPTER II - FLEXIBLE AND COMPRESSED WORK SCHEDULES
- Sec. 6123. Flexible schedules; computation of premium pay
- Sec. 6133. Regulations; technical assistance; program review
- CHAPTER 63 - LEAVE
- SUBCHAPTER I - ANNUAL AND SICK LEAVE
- Sec. 6302. General provisions
- Sec. 6303. Annual leave; accrual
- Sec. 6305. Home leave; leave for Chiefs of Missions; leave for crews of vessels
- Sec. 6310. Leave of absence; aliens
- SUBCHAPTER II - OTHER PAID LEAVE
- Sec. 6323. Military leave; Reserves and National Guardsmen
- Sec. 6325. Absence resulting from hostile action abroad
- Sec. 6326. Absence in connection with funerals of immediate relatives in the Armed Forces
- SUBCHAPTER V - FAMILY AND MEDICAL LEAVE
- Sec. 6382. Leave requirement
- Subpart F - Labor-Management and Employee Relations
- CHAPTER 71 - LABOR-MANAGEMENT RELATIONS
- SUBCHAPTER I - GENERAL PROVISIONS
- Sec. 7105. Powers and duties of the Authority
- SUBCHAPTER II - RIGHTS AND DUTIES OF AGENCIES AND LABOR ORGANIZATIONS
- Sec. 7113. National consultation rights
- Sec. 7114. Representation rights and duties
- Sec. 7117. Duty to bargain in good faith; compelling need; duty to consult
- SUBCHAPTER III - GRIEVANCES, APPEALS, AND REVIEW
- Sec. 7123. Judicial review; enforcement
- SUBCHAPTER IV - ADMINISTRATIVE AND OTHER PROVISIONS
- Sec. 7131. Official time
- CHAPTER 72 - ANTIDISCRIMINATION; RIGHT TO PETITION CONGRESS
- SUBCHAPTER I - ANTIDISCRIMINATION IN EMPLOYMENT
- Sec. 7202. Marital status
- CHAPTER 73 - SUITABILITY, SECURITY, AND CONDUCT
- SUBCHAPTER III - POLITICAL ACTIVITIES
- Sec. 7323. Political activity authorized; prohibitions
- SUBCHAPTER IV - FOREIGN GIFTS AND DECORATIONS
- Sec. 7342. Receipt and disposition of foreign gifts and decorations
- CHAPTER 77 - APPEALS
- Sec. 7701. Appellate procedures
- Sec. 7703. Judicial review of decisions of the Merit Systems Protection Board
- Subpart G - Insurance and Annuities
- CHAPTER 83 - RETIREMENT
- SUBCHAPTER III - CIVIL SERVICE RETIREMENT
- Sec. 8332. Creditable service
- Sec. 8335. Mandatory separation
- Sec. 8336. Immediate retirement
- Sec. 8348. Civil Service Retirement and Disability Fund
- Sec. 8351. Participation in the Thrift Savings Plan
- CHAPTER 84 - FEDERAL EMPLOYEES' RETIREMENT SYSTEM
- SUBCHAPTER II - BASIC ANNUITY
- Sec. 8411. Creditable service
- SUBCHAPTER III - THRIFT SAVINGS PLAN
- Sec. 8433. Benefits and election of benefits
- Sec. 8435. Protections for spouses and former spouses
- Sec. 8437. Thrift Savings Fund
- Sec. 8438. Investment of Thrift Savings Fund
- SUBCHAPTER VI - GENERAL AND ADMINISTRATIVE PROVISIONS
- Sec. 8468. Annuities and pay on reemployment
- CHAPTER 87 - LIFE INSURANCE
- Sec. 8704. Group insurance; amounts
- Subpart I - Miscellaneous
- CHAPTER 101 - FEDERAL EMERGENCY MANAGEMENT AGENCY PERSONNEL
- Sec. 10105. Retention bonuses
- Sec. 10106. Quarterly report on vacancy rate in employee positions
- APPENDIX INSPECTOR GENERAL ACT OF 1978
- USC Title 10
- USC Title 10 Armed Forces
- Subtitle A - General Military Law
- PART II - PERSONNEL
- CHAPTER 58 - BENEFITS AND SERVICES FOR MEMBERS BEING SEPARATED OR RECENTLY SEPARATED
- Sec. 1152. Assistance to eligible members and former members to obtain employment with law enforcement agencies
- CHAPTER 87 - DEFENSE ACQUISITION WORKFORCE
- SUBCHAPTER IV - EDUCATION AND TRAINING
- Sec. 1745. Additional education and training programs available to acquisition personnel
- PART III - TRAINING AND EDUCATION
- CHAPTER 108 - DEPARTMENT OF DEFENSE SCHOOLS
- Sec. 2165. National Defense University: component institutions
- CHAPTER 109 - EDUCATIONAL LOAN REPAYMENT PROGRAMS
- Sec. 2171. Education loan repayment program: enlisted members on active duty in specified military specialties
- Sec. 2173. Education loan repayment program: commissioned officers in specified health professions
- Sec. 2174. Interest payment program: members on active duty
- CHAPTER 111 - SUPPORT OF SCIENCE, MATHEMATICS, AND ENGINEERING EDUCATION
- Sec. 2192. Improvement of education in technical fields: general authority regarding education in science, mathematics, and engineering
- Sec. 2193. Improvement of education in technical fields: grants for higher education in science and mathematics
- CHAPTER 112 - INFORMATION SECURITY SCHOLARSHIP PROGRAM
- Sec. 2200b. Grant program
- PART IV - SERVICE, SUPPLY, AND PROCUREMENT
- CHAPTER 138 - COOPERATIVE AGREEMENTS WITH NATO ALLIES AND OTHER COUNTRIES
- SUBCHAPTER II - OTHER COOPERATIVE AGREEMENTS
- Sec. 2350a. Cooperative research and development agreements: NATO organizations; allied and friendly foreign countries
- CHAPTER 141 - MISCELLANEOUS PROCUREMENT PROVISIONS
- Sec. 2391. Military base reuse studies and community planning assistance
- CHAPTER 148 - NATIONAL DEFENSE TECHNOLOGY AND INDUSTRIAL BASE, DEFENSE REINVESTMENT, AND DEFENSE CONVERSION
- SUBCHAPTER IV - MANUFACTURING TECHNOLOGY
- Sec. 2521. Manufacturing Technology Program
- SUBCHAPTER VI - DEFENSE EXPORT LOAN GUARANTEES
- Sec. 2540b. Limitations
- Sec. 2540c. Fees charged and collected
- Sec. 2540d. Definitions
- SUBCHAPTER VII - CRITICAL INFRASTRUCTURE PROTECTION LOAN GUARANTEES
- Sec. 2541. Establishment of loan guarantee program
- Sec. 2541a. Fees charged and collected
- Sec. 2541b. Administration
- Sec. 2541d. Reports
- CHAPTER 160 - ENVIRONMENTAL RESTORATION
- Sec. 2702. Research, development, and demonstration program
- CHAPTER 169 - MILITARY CONSTRUCTION AND MILITARY FAMILY HOUSING
- SUBCHAPTER IV - ALTERNATIVE AUTHORITY FOR ACQUISITION AND IMPROVEMENT OF MILITARY HOUSING
- Sec. 2873. Direct loans and loan guarantees
- CHAPTER 172 - STRATEGIC ENVIRONMENTAL RESEARCH AND DEVELOPMENT PROGRAM
- Sec. 2902. Strategic Environmental Research and Development Program Council
- Subtitle B - Army
- PART III - TRAINING
- CHAPTER 403 - UNITED STATES MILITARY ACADEMY
- Sec. 4358. Grants for faculty research for scientific, literary, and educational purposes: acceptance; authorized grantees
- CHAPTER 407 - SCHOOLS AND CAMPS
- Sec. 4412. Operation
- Sec. 4417. United States Army War College: acceptance of grants for faculty research for scientific, literary, and educational purposes
- PART IV - SERVICE, SUPPLY, AND PROCUREMENT
- CHAPTER 433 - PROCUREMENT
- Sec. 4542. Technical data packages for large-caliber cannon: prohibition on transfers to foreign countries; exception
- CHAPTER 434 - ARMAMENTS INDUSTRIAL BASE
- Sec. 4555. ARMS Initiative loan guarantee program
- CHAPTER 443 - DISPOSAL OF OBSOLETE OR SURPLUS MATERIAL
- Subtitle C - Navy and Marine Corps
- PART III - EDUCATION AND TRAINING
- CHAPTER 603 - UNITED STATES NAVAL ACADEMY
- Sec. 6973. Gifts, bequests, and loans of property: acceptance for benefit and use of Naval Academy
- CHAPTER 605 - UNITED STATES NAVAL POSTGRADUATE SCHOOL
- Sec. 7050. Grants for faculty research for scientific, literary, and educational purposes: acceptance; authorized grantees
- CHAPTER 609 - PROFESSIONAL MILITARY EDUCATION SCHOOLS
- Sec. 7103. Naval War College: acceptance of grants for faculty research for scientific, literary, and educational purposes
- Sec. 7104. Marine Corps University: acceptance of grants for faculty research for scientific, literary, and educational purposes
- PART IV - GENERAL ADMINISTRATION
- CHAPTER 665 - NATIONAL OCEANOGRAPHIC PARTNERSHIP PROGRAM
- Sec. 7902. National Ocean Research Leadership Council
- Subtitle D - Air Force
- PART III - TRAINING
- CHAPTER 901 - TRAINING GENERALLY
- Sec. 9314. Degree granting authority for United States Air Force Institute of Technology
- CHAPTER 903 - UNITED STATES AIR FORCE ACADEMY
- Sec. 9357. Grants for faculty research for scientific, literary, and educational purposes: acceptance; authorized grantees
- CHAPTER 907 - SCHOOLS AND CAMPS
- Sec. 9417. Air War College: acceptance of grants for faculty research for scientific, literary, and educational purposes
- PART IV - SERVICE, SUPPLY, AND PROCUREMENT
- CHAPTER 943 - DISPOSAL OF OBSOLETE OR SURPLUS MATERIAL
- Sec. 9685. Obsolete ordnance: loan to educational institutions and State soldiers' and sailors' orphans' homes
- Subtitle E - Reserve Components
- PART IV - TRAINING FOR RESERVE COMPONENTS AND EDUCATIONAL ASSISTANCE PROGRAMS
- CHAPTER 1609 - EDUCATION LOAN REPAYMENT PROGRAMS
- Sec. 16301. Education loan repayment program: members of Selected Reserve
- Sec. 16302. Education loan repayment program: health professions officers serving in Selected Reserve with wartime critical medical skill shortages
- Sec. 16303. Loan repayment program: chaplains serving in the Selected Reserve
- USC Title 20
- USC Title 20 Education
- CHAPTER 3 - SMITHSONIAN INSTITUTION, NATIONAL MUSEUMS AND ART GALLERIES
- SUBCHAPTER II - NATIONAL GALLERY OF ART
- Sec. 75. Authority and functions of the board
- USC Title 22
- USC Title 22 Foreign Relations and Intercourse
- CHAPTER 32 - FOREIGN ASSISTANCE
- SUBCHAPTER II - MILITARY ASSISTANCE AND SALES
- PART I - DECLARATION OF POLICY
- PART III - FOREIGN MILITARY SALES
- Sec. 2344. Reimbursements
- SUBCHAPTER III - GENERAL AND ADMINISTRATIVE PROVISIONS
- PART III - MISCELLANEOUS PROVISIONS
- Sec. 2415. Annual military assistance report
- CHAPTER 39 - ARMS EXPORT CONTROL
- SUBCHAPTER II - FOREIGN MILITARY SALES AUTHORIZATIONS
- Sec. 2763. Credit sales
- SUBCHAPTER III - MILITARY EXPORT CONTROLS
- Sec. 2771. Military sales authorizations and ceilings
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 11 - THE BUDGET AND FISCAL, BUDGET, AND PROGRAM INFORMATION
- Sec. 1112. Fiscal, budget, and program information
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER IV - CLOSING ACCOUNTS
- Sec. 1552. Procedure for appropriation accounts available for definite periods
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION
- Sec. 3513. Financial reporting and accounting system
- Sec. 3515. Financial statements of agencies
- CHAPTER 37 - CLAIMS
- SUBCHAPTER I - GENERAL
- Sec. 3701. Definitions and application
- SUBCHAPTER II - CLAIMS OF THE UNITED STATES GOVERNMENT
- Sec. 3720B. Barring delinquent Federal debtors from obtaining Federal loans or loan insurance guarantees
- Sec. 3720C. Debt Collection Improvement Account
- SUBTITLE V - GENERAL ASSISTANCE ADMINISTRATION
- CHAPTER 77 - ACCESS TO INFORMATION FOR DEBT COLLECTION
- Sec. 7701. Taxpayer identifying number
- USC Title 33
- USC Title 33 Navigation and Navigable Waters
- CHAPTER 17 - NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION
- SUBCHAPTER III - NOAA FLEET MODERNIZATION
- Sec. 891e. Restriction with respect to certain shipyard subsidies
- CHAPTER 22 - SEA GRANT COLLEGES AND MARINE SCIENCE DEVELOPMENT
- SUBCHAPTER II - NATIONAL SEA GRANT COLLEGE PROGRAM
- Sec. 1123. National sea grant college program
- Sec. 1124. Program or project grants and contracts
- CHAPTER 26 - WATER POLLUTION PREVENTION AND CONTROL
- SUBCHAPTER I - RESEARCH AND RELATED PROGRAMS
- Sec. 1254. Research, investigations, training, and information
- Sec. 1255. Grants for research and development
- Sec. 1269. Long Island Sound
- Sec. 1270. Lake Champlain Basin Program
- SUBCHAPTER II - GRANTS FOR CONSTRUCTION OF TREATMENT WORKS
- Sec. 1281a. Total treatment system funding
- Sec. 1282. Federal share
- Sec. 1285. Allotment of grant funds
- Sec. 1288. Areawide waste treatment management
- SUBCHAPTER III - STANDARDS AND ENFORCEMENT
- Sec. 1324. Clean lakes
- Sec. 1329. Nonpoint source management programs
- Sec. 1330. National estuary program
- SUBCHAPTER V - GENERAL PROVISIONS
- Sec. 1377. Indian tribes
- SUBCHAPTER VI - STATE WATER POLLUTION CONTROL REVOLVING FUNDS
- Sec. 1381. Grants to States for establishment of revolving funds
- Sec. 1382. Capitalization grant agreements
- CHAPTER 27 - OCEAN DUMPING
- SUBCHAPTER I - REGULATION
- Sec. 1414b. Ocean dumping of sewage sludge and industrial waste
- CHAPTER 36 - WATER RESOURCES DEVELOPMENT
- SUBCHAPTER II - HARBOR DEVELOPMENT
- Sec. 2240. Emergency response services
- USC Title 37
- USC Title 37 Pay and Allowances of the Uniformed Services
- CHAPTER 19 - ADMINISTRATION
- Sec. 1007. Deductions from pay
- USC Title 38
- USC Title 38 Veterans' Benefits
- PART I - GENERAL PROVISIONS
- CHAPTER 5 - AUTHORITY AND DUTIES OF THE SECRETARY
- SUBCHAPTER II - SPECIFIED FUNCTIONS
- Sec. 521A. Assistance for United States Paralympics, Inc.
- PART II - GENERAL BENEFITS
- CHAPTER 17 - HOSPITAL, NURSING HOME, DOMICILIARY, AND MEDICAL CARE
- SUBCHAPTER IV - HOSPITAL CARE AND MEDICAL TREATMENT FOR VETERANS IN THE REPUBLIC OF THE PHILIPPINES
- Sec. 1732. Contracts and grants to provide for the care and treatment of United States veterans by the Veterans Memorial Medical Center
- CHAPTER 20 - BENEFITS FOR HOMELESS VETERANS
- SUBCHAPTER II - COMPREHENSIVE SERVICE PROGRAMS
- Sec. 2011. Grants
- Sec. 2012. Per diem payments
- SUBCHAPTER V - HOUSING ASSISTANCE
- Sec. 2041. Housing assistance for homeless veterans
- Sec. 2042. Supported housing for veterans participating in compensated work therapies
- Sec. 2044. Financial assistance for supportive services for very low-income veteran families in permanent housing
- SUBCHAPTER VI - LOAN GUARANTEE FOR MULTIFAMILY TRANSITIONAL HOUSING
- Sec. 2051. General authority
- SUBCHAPTER VII - OTHER PROVISIONS
- Sec. 2061. Grant program for homeless veterans with special needs
- Sec. 2064. Technical assistance grants for nonprofit community- based groups
- CHAPTER 21 - SPECIALLY ADAPTED HOUSING FOR DISABLED VETERANS
- Sec. 2102A. Assistance for individuals residing temporarily in housing owned by a family member
- Sec. 2106. Veterans' mortgage life insurance
- CHAPTER 24 - NATIONAL CEMETERIES AND MEMORIALS
- Sec. 2408. Aid to States for establishment, expansion, and improvement of veterans' cemeteries
- PART III - READJUSTMENT AND RELATED BENEFITS
- CHAPTER 31 - TRAINING AND REHABILITATION FOR VETERANS WITH SERVICE-CONNECTED DISABILITIES
- Sec. 3112. Revolving fund loans
- Sec. 3117. Employment assistance
- Sec. 3118. Personnel training, development, and qualifications
- Sec. 3119. Rehabilitation research and special projects
- CHAPTER 32 - POST-VIETNAM ERA VETERANS' EDUCATIONAL ASSISTANCE
- SUBCHAPTER II - ELIGIBILITY; CONTRIBUTIONS; AND MATCHING FUND
- Sec. 3222. Contributions; matching fund
- CHAPTER 37 - HOUSING AND SMALL BUSINESS LOANS
- SUBCHAPTER I - GENERAL
- Sec. 3701. Definitions
- Sec. 3702. Basic entitlement
- Sec. 3703. Basic provisions relating to loan guaranty and insurance
- Sec. 3704. Restrictions on loans
- Sec. 3707. Adjustable rate mortgages
- Sec. 3707A. Hybrid adjustable rate mortgages
- Sec. 3708. Authority to buy down interest rates: pilot program
- SUBCHAPTER II - LOANS
- Sec. 3710. Purchase or construction of homes
- Sec. 3711. Direct loans to veterans
- Sec. 3712. Loans to purchase manufactured homes and lots
- Sec. 3713. Release from liability under guaranty
- Sec. 3714. Assumptions; release from liability
- SUBCHAPTER III - ADMINISTRATIVE PROVISIONS
- Sec. 3720. Powers of Secretary
- Sec. 3722. Veterans Housing Benefit Program Fund
- Sec. 3728. Exemption from State anti-usury provisions
- Sec. 3729. Loan fee
- Sec. 3731. Appraisals
- Sec. 3732. Procedure on default
- Sec. 3733. Property management
- SUBCHAPTER IV - SMALL BUSINESS LOANS
- Sec. 3742. Small business loan program
- Sec. 3743. Liability on loans
- Sec. 3744. Approval of loans by the Secretary
- Sec. 3745. Interest on loans
- Sec. 3746. Maturity of loans
- Sec. 3747. Eligible financial institutions
- Sec. 3749. Revolving fund
- Sec. 3750. Incorporation of other provisions by the Secretary
- SUBCHAPTER V - DIRECT HOUSING LOANS FOR NATIVE AMERICAN VETERANS
- Sec. 3761. Direct housing loans to Native American veterans; program authority
- Sec. 3762. Direct housing loans to Native American veterans; program administration
- Sec. 3763. Native American Veteran Housing Loan Program Account
- Sec. 3764. Qualified non-Native American veterans
- CHAPTER 39 - AUTOMOBILES AND ADAPTIVE EQUIPMENT FOR CERTAIN DISABLED VETERANS AND MEMBERS OF THE ARMED FORCES
- Sec. 3903. Limitations on assistance; special training courses
- CHAPTER 41 - JOB COUNSELING, TRAINING, AND PLACEMENT SERVICE FOR VETERANS
- Sec. 4102A. Assistant Secretary of Labor for Veterans' Employment and Training; program functions; Regional Administrators
- Sec. 4104. Local veterans' employment representatives
- CHAPTER 42 - EMPLOYMENT AND TRAINING OF VETERANS
- Sec. 4212. Veterans' employment emphasis under Federal contracts
- CHAPTER 43 - EMPLOYMENT AND REEMPLOYMENT RIGHTS OF MEMBERS OF THE UNIFORMED SERVICES
- SUBCHAPTER II - EMPLOYMENT AND REEMPLOYMENT RIGHTS AND LIMITATIONS; PROHIBITIONS
- Sec. 4318. Employee pension benefit plans
- PART IV - GENERAL ADMINISTRATIVE PROVISIONS
- CHAPTER 51 - CLAIMS, EFFECTIVE DATES, AND PAYMENTS
- SUBCHAPTER II - EFFECTIVE DATES
- Sec. 5111. Commencement of period of payment
- CHAPTER 53 - SPECIAL PROVISIONS RELATING TO BENEFITS
- Sec. 5301. Nonassignability and exempt status of benefits
- Sec. 5315. Interest and administrative cost charges on delinquent payments of certain amounts due the United States
- CHAPTER 55 - MINORS, INCOMPETENTS, AND OTHER WARDS
- Sec. 5502. Payments to and supervision of fiduciaries
- Sec. 5507. Inquiry, investigations, and qualification of fiduciaries
- Sec. 5509. Authority to require fiduciary to receive payments at regional offices of the Department when failing to provide required accounting
- CHAPTER 57 - RECORDS AND INVESTIGATIONS
- SUBCHAPTER I - RECORDS
- Sec. 5701. Confidential nature of claims
- CHAPTER 59 - AGENTS AND ATTORNEYS
- Sec. 5904. Recognition of agents and attorneys generally
- PART V - BOARDS, ADMINISTRATIONS, AND SERVICES
- CHAPTER 73 - VETERANS HEALTH ADMINISTRATION - ORGANIZATION AND FUNCTIONS
- SUBCHAPTER IV - RESEARCH CORPORATIONS
- Sec. 7364. General powers
- CHAPTER 76 - HEALTH PROFESSIONALS EDUCATIONAL ASSISTANCE PROGRAM
- SUBCHAPTER II - SCHOLARSHIP PROGRAM
- Sec. 7617. Breach of agreement: liability
- SUBCHAPTER VI - EMPLOYEE INCENTIVE SCHOLARSHIP PROGRAM
- Sec. 7675. Breach of agreement: liability
- SUBCHAPTER VII - EDUCATION DEBT REDUCTION PROGRAM
- Sec. 7683. Education debt reduction
- CHAPTER 79 - INFORMATION SECURITY EDUCATION ASSISTANCE PROGRAM
- Sec. 7903. Education debt reduction program
- PART VI - ACQUISITION AND DISPOSITION OF PROPERTY
- CHAPTER 81 - ACQUISITION AND OPERATION OF HOSPITAL AND DOMICILIARY FACILITIES; PROCUREMENT AND SUPPLY; ENHANCED-USE LEASES OF REAL PROPERTY
- SUBCHAPTER III - STATE HOME FACILITIES FOR FURNISHING DOMICILIARY, NURSING HOME, AND HOSPITAL CARE
- Sec. 8135. Applications with respect to projects; payments
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 6A - PUBLIC HEALTH SERVICE
- SUBCHAPTER II - GENERAL POWERS AND DUTIES
- PART D - PRIMARY HEALTH CARE
- SUBPART I - HEALTH CENTERS
- Sec. 254c-2. Special diabetes programs for type I diabetes
- Sec. 254c-3. Special diabetes programs for Indians
- SUBPART V - HEALTHY COMMUNITIES ACCESS PROGRAM
- Sec. 256a. Patient navigator grants
- SUBCHAPTER V - HEALTH PROFESSIONS EDUCATION
- PART B - HEALTH PROFESSIONS TRAINING FOR DIVERSITY
- Sec. 293e. Grants for health professions education
- PART C - TRAINING IN FAMILY MEDICINE, GENERAL INTERNAL MEDICINE, GENERAL PEDIATRICS, PHYSICIAN ASSISTANTS, GENERAL DENTISTRY, AND PEDIATRIC DENTISTRY
- SUBPART 1 - MEDICAL TRAINING GENERALLY
- Sec. 293l-1. Teaching health centers development grants
- PART D - INTERDISCIPLINARY, COMMUNITY-BASED LINKAGES
- Sec. 294e-1. Mental and behavioral health education and training grants
- PART E - HEALTH PROFESSIONS AND PUBLIC HEALTH WORKFORCE
- SUBPART 1 - HEALTH PROFESSIONS WORKFORCE INFORMATION AND ANALYSIS
- Sec. 294r. State health care workforce development grants
- SUBCHAPTER VI - NURSING WORKFORCE DEVELOPMENT
- PART D - STRENGTHENING CAPACITY FOR BASIC NURSE EDUCATION AND PRACTICE
- Sec. 296p-1. Nurse retention grants
- PART E - STUDENT LOANS
- Sec. 297a. Student loan fund
- SUBCHAPTER X - TRAUMA CARE
- PART H - TRAUMA SERVICE AVAILABILITY
- Sec. 300d-81. Grants to States
- SUBCHAPTER XXVI - NATIONAL ALL-HAZARDS PREPAREDNESS FOR PUBLIC HEALTH EMERGENCIES
- PART C - STRENGTHENING PUBLIC HEALTH SURVEILLANCE SYSTEMS
- Sec. 300hh-31. Epidemiology-laboratory capacity grants
- CHAPTER 7 - SOCIAL SECURITY
- SUBCHAPTER IV - GRANTS TO STATES FOR AID AND SERVICES TO NEEDY FAMILIES WITH CHILDREN AND FOR CHILD-WELFARE SERVICES
- PART B - CHILD AND FAMILY SERVICES
- SUBPART 2 - PROMOTING SAFE AND STABLE FAMILIES
- Sec. 629h. Entitlement funding for State courts to assess and improve handling of proceedings relating to foster care and adoption
- SUBCHAPTER XVIII - HEALTH INSURANCE FOR AGED AND DISABLED
- PART A - HOSPITAL INSURANCE BENEFITS FOR AGED AND DISABLED
- Sec. 1395i-4. Medicare rural hospital flexibility program
- CHAPTER 8A - SLUM CLEARANCE, URBAN RENEWAL, AND FARM HOUSING
- SUBCHAPTER III - FARM HOUSING
- Sec. 1472. Loans for housing and buildings on adequate farms
- Sec. 1474. Loans and grants for repairs or improvements of rural dwellings
- Sec. 1474a. Security for direct or insured rural housing loans to farmer applicants
- CHAPTER 85 - AIR POLLUTION PREVENTION AND CONTROL
- SUBCHAPTER I - PROGRAMS AND ACTIVITIES
- PART A - AIR QUALITY AND EMISSION LIMITATIONS
- Sec. 7404. Research relating to fuels and vehicles
- CHAPTER 110 - FAMILY VIOLENCE PREVENTION AND SERVICES
- Sec. 10408. Subgrants and uses of funds
- Sec. 10409. Grants for Indian tribes
- Sec. 10411. Grants to State Domestic Violence Coalitions
- CHAPTER 119 - HOMELESS ASSISTANCE
- SUBCHAPTER IV - HOUSING ASSISTANCE
- PART B - EMERGENCY SHELTER GRANTS PROGRAM
- Sec. 11373. Allocation and distribution of assistance
- PART C - CONTINUUM OF CARE PROGRAM
- Sec. 11382. Continuum of care applications and grants
- PART G - RURAL HOMELESS HOUSING ASSISTANCE
- Sec. 11408. Rural homelessness grant program
- CHAPTER 149 - NATIONAL ENERGY POLICY AND PROGRAMS
- SUBCHAPTER VII - VEHICLES AND FUELS
- PART F - DIESEL EMISSIONS REDUCTION
- Sec. 16133. State grant and loan programs
- OMB Circular A-11
- OMB Circular A-11 Preparation, Submission, and Execution of the Budget
- PART 5 FEDERAL CREDIT
- SECTION 185-FEDERAL CREDIT
- OMB Circular A-127
- OMB Circular A-127 Financial Management Systems
- 5. Definitions
- 6. Policy
- 7. Service Provider Requirements
- 8. FFMIA Compliance
- 9. Assignment of Responsibilities
- MFR
- Managing Federal Receivables A Guide for Managing Loans and Administrative Debt
- Chapter 1 Introduction
- Chapter 3 Credit Extension
- Chapter 5 Management of Guaranteed Lenders and Servicers
- Chapter 6 Delinquent Debt Collection
- Chapter 7 Termination of Collection Action, Write-off and Close-out/Cancellation of Indebtedness
- Glossary
- DoD FMR Vol 02B
- DoD FMR Vol 2B - Budget Formulation and Presentation
- CHAPTER 4 PROCUREMENT APPROPRIATIONS
- 0403 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS
- 0601 GENERAL
- 0602 UNIFORM BUDGET AND FISCAL ACCOUNTING CLASSIFICATION
- 0603 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 8 FACILITIES SUSTAINMENT AND RESTORATION/MODERNIZATION
- 0805 DOD OVERSEAS MILITARY FACILITY INVESTMENT RECOVERY ACCOUNT
- CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS
- 0901 GENERAL
- 0903 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 19 OTHER SPECIAL ANALYSES
- 1908 FEDERAL CREDIT PROGRAMS
- DoD FMR Vol 03
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 4 INVENTORY AND RELATED PROPERTY
- 0406 STOCKPILE MATERIALS
- CHAPTER 5 ADVANCES AND PREPAYMENTS
- 0504. ACCOUNTING FOR ADVANCES AND PREPAYMENTS (USSGL ACCOUNT 1410)
- CHAPTER 11 COMPONENT DEBT
- 1101. GENERAL
- 1103. ACCOUNTING FOR COMPONENT DEBT
- CHAPTER 12 UNEARNED REVENUE AND OTHER LIABILITIES
- CHAPTER 16 REVENUE AND OTHER FINANCING SOURCES, GAINS, AND LOSSES
- APPENDIX A TABLE OF TRANSACTIONS
- DoD FMR Vol 06A
- DOD FMR Vol 06A - Reporting Policy and Procedures
- CHAPTER 3 MONTHLY REPORTING OF OUTLAYS AND RECEIPTS
- 0302 STATEMENT OF TRANSACTIONS
- DoD FMR Vol 06B
- DoD FMR Vol 06B - For and Content of the Department of Defense Audited Financial Statements
- CHAPTER 13 ADJUSTMENTS, ELIMINATIONS, AND OTHER SPECIAL INTRAGOVERNMENTAL RECONCILIATION PROCEDURES
- 1302 BACKGROUND
- 1303 RECIPROCAL ACCOUNT TRANSACTIONS
- 1305 LEVELS OF INTRAGOVERNMENTAL TRADING PARTNERS
- DoD FMR Vol 07B
- DOD FMR Vol 07B - Military Pay Policy and Procedures - Retired Pay
- CHAPTER 28 COLLECTION OF DEBTS
- 2806 COLLECTIONS FOR MILITARY RELATED DEBTS
- DoD FMR Vol 08
- DOD FMR Vol 08 - Civilian Pay Policy and Procedures
- CHAPTER 8 UNDERPAYMENTS AND INDEBTEDNESS
- 0803 RECOVERING OVERPAYMENTS OF PAY AND ALLOWANCES FROM CURRENT DEPARTMENT OF DEFENSE CIVILIAN EMPLOYEES
- 0806 PROCESSING DEBT REPAYMENTS
- DoD FMR Vol 11A
- DOD FMR Vol 11A - Reimbursable Operations, Policy and Procedures
- CHAPTER 11 SPECIAL OR TECHNICAL SERVICES TO STATE AND LOCAL GOVERNMENTS
- 1102 POLICY AND PROCEDURES
- CHAPTER 14 SALE OF SAMPLES, DRAWINGS, INFORMATION, EQUIPMENT, AND CERTAIN SERVICES BY A GOVERNMENT LABORATORY, CENTER, RANGE, OR TESTING FACILITY
- 1402 POLICY AND PROCEDURES
- 1403 FEES
- DoD FMR Vol 12
- DoD FMR Vol 12 - Special Accounts Funds and Programs
- CHAPTER 4 DIRECT LOANS AND LOAN GUARANTEES
- 0401 OVERVIEW
- 0402 STANDARDS
- 0403 CREDIT REFORM FUND CONTROLS
- 0408 COMPUTATION OF INTEREST EXPENSE AND INTEREST INCOME.
- APPENDIX A Credit Reform: Cash Flows for Direct Loans and for Loan Guarantees
- CHAPTER 5 GRANTS AND COOPERATIVE AGREEMENTS
- 0502 ACCOUNTING STANDARDS FOR GRANTS AND COOPERATIVE AGREEMENTS
- 0504 FINANCIAL MANAGEMENT FOR GRANTS AND COOPERATIVE AGREEMENTS
- CHAPTER 8 FOREIGN NATIONAL EMPLOYEES SEPARATION PAY ACCOUNT, DEFENSE
- 0802 POLICY AND PROCEDURES
- CHAPTER 9 INTERNATIONAL AGREEMENTS
- 0904 FISCAL CONSIDERATIONS
- DoD FMR Vol 15
- DOD FMR Vol 15 - Security Assistance Policy and Procedures
- CHAPTER 1 GENERAL INFORMATION
- 0102 TREASURY ACCOUNTS
- USC Title 5
- Refer Eligible Debts to Treasury
- CBM: FM
- Description
- Delinquent account information is referred to the Department of Treasury on accounts having no payments received within 90 days of the date of the initial debt notification letter. The information transmitted to Treasury is in the format specified in the Integrated Agency Interface (IAI) format.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Reject Accounts Receivable
- CBM: FM
- Description
- Return request for accounts receivable to applicable functional area for additional information/authorization.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Reject Environmental Liability Information
- CBM: FM
- Description
- Reject documentation that does not support the environmental liability information, does not provide adequate support for financial statement narratives and/or footnotes, or lack valid authorization.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Reject Ready to Pay File Information
- CBM: FM
- Description
- If Ready to Pay File is incomplete, the Disbursing Office must return the file to entitlement process for completion.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Reject Request for Billing
- CBM: FM
- Description
- Return request for billing to applicable functional area for additional information or authorization which may include order or contract and evidence of performance.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Release Approved and or Certified Financial Statements
- CBM: FM
- Description
- Release the approved and/or certified financial statement package for incorporation of Annual Performance Report if necessary.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Release Financial Statements
- CBM: FM
- Description
- Release and publish the completed Financial Statement Package.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Request Correcting Pro Forma Entries
- CBM: FM
- Description
- When an anomaly is identified in the general ledger that cannot be justified a correcting transaction is required. The correcting transaction is submitted by the source system. The debit and credit effects to proprietary, budgetary, or memorandum general ledger accounts associated with the correcting transaction are communicated through a specific transaction type and specific set of delineating data attributes.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Request New Data Element
- CBM: FM
- Description
- As a result of responding to the customer's request, the cost revenue performance manager may identify the need for creating a new data element. This process asks the appropriate data owner to supply this information and incorporates it into the overall data requirements for the model. In certain situations, this may require coordination with the Accounting Control Board or Comptroller of the organization, which may, in turn, result in a revision to an existing regulation. Additionally, care should be taken not to negatively impact the data structure of the enterprise when creating a new data element.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Request, Collect, and Analyze Narrative and or Footnote Information
- CBM: FM
- Description
- This process requests detailed information, beyond what is captured within the general ledger and supporting subsidiary ledgers, that is used to build the financial statement narrative and supporting footnotes. It collects financial and non financial information to satisfy cost/performance requirements. Information requested includes as much detail as possible: purpose, objective, originating organization, description of request, priority, deadline, one time or recurring, specific exceptions or considerations, and output parameters (format, delivery instructions, and frequency). The information is required to provide details, support specific line items or other assertions contained within the financial statement. For example, the Property, Plant, and Equipment line item on the financial statements is supported by additional footnote information providing specific asset account balances related to the types of equipment that make up the line item. Once the process receives all of the narrative information required to clarify financial report balances and satisfy financial statement footnote disclosure requirements, it is then incorporated to the Draft Period End or On Demand Financial Statement.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Research Advice of Collection Information
- CBM: FM
- Description
- Since no Advice of Collection was provided, the disbursing officer must research documentation to support the collection. This may include interaction with the supply chain entitlement activity or other functional areas /components.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Research Debit Voucher Information
- CBM: FM
- Description
- Retrieve the collection back up and identify appropriation to which fund should be debited. This information is associated with the debit vouchers debiting a disbursing activity. (This information includes agency location code, amount, date and the debit voucher number).
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Return Cancel Payment Request
- CBM: FM
- Description
- Reject Cancel Payment Request and return to supply chain entitlement process if validation fails.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Review Additional Continuing Resolution Amount Request
- CBM: FM
- Description
- Additional budget authority sought by the components are forwarded to the OSD(C) for review and evaluation. If approved and Congressional action is required, a request for additional budget, contract or borrowing authority is submitted to the designated Congressional committee for enactment.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Review Analytical Results With Customer
- CBM: FM
- Description
- Review the analytical results with the customer to ensure that the original requirements are met.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Review Budget Reclama
- CBM: FM
- Description
- Receive components response to the preliminary budget decisions. This reclama contains the component's position to the initial budget decision.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Review Cancellation of Budgetary Resources
- CBM: FM
- Description
- OSD reviews and determines any impacts the cancellation will have on Component's budgetary resources via an Impact Statements Update response from Components.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Review Compromise Agreement
- CBM: FM
- Description
- If debt compromise has been received, review the agreement for accuracy and obtain appropriate approvals.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Review Congressional Action
- CBM: FM
- Description
- The Comptroller reviews Congressional enactments of deferrals and rescissions for acceptance, denial, or adjustment to determine the extent and scope of follow-up actions that might be required.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Review Congressional Inquiries
- CBM: FM
- Description
- After receiving congressional inquiries which include request for supplemental budget documentation, testimony, appeal materials and witnesses the inquiries are reviewed by the comptroller.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Review Congressional Reports
- CBM: FM
- Description
- Congressional actions included in the Tracking Report are reviewed and evaluated for the purpose of responding properly to Congressional inquiries, determining the actions or non-actions to be formulated and incorporated into DoD budget requests and/or justifications, and determining and preparing adequately for forthcoming enactment and distribution of budget authority within the Components and Agencies.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Review Control Board Approval
- CBM: FM
- Description
- Reviews approval from the Control Board for the new policy or changes to the existing policy.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Review Debt in Protest
- CBM: FM
- Description
- This process allows DoD to provide a customer an opportunity to dispute the debt or the adverse collection action to be taken. At a minimum, the customer should have the opportunity to challenge (1) the existence of all or part of the debt, and/or (2) whether the agency has met the statutory or regulatory prerequisites for using the collection action mentioned in the notice.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Review Detail Budget Justification Material
- CBM: FM
- Description
- This is the process of reviewing the updated Detailed Justification Materials and identifying additional requirements for information.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Review Eligible Receivables
- CBM: FM
- Description
- This process step allows DoD to review eligible receivables prior to identifying debts to be referred to Treasury for further collection.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Review Forecast Analysis Request
- CBM: FM
- Description
- Review future projections of DoD-wide enterprise requirements for goods and services.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Review Funding Request
- CBM: FM
- Description
- This process involves the review of a request for expenditure authority needed to commit budget authority to finance a business transaction, or alternatively to cancel a previously approved request.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Review Installment Agreement
- CBM: FM
- Description
- Upon receipt of installment agreement, review the documents for accuracy and ensure that appropriate approvals have been received prior to re-scheduling the receivable. This process step allows DoD collect debt over time. Installment plans represent a supplemental debt collection tool available to DoD and should only be offered to customers who present valid evidence of inability to pay claims and are offered to those customers prior to offset or administrative wage garnishment.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Review Model Results With Customer
- CBM: FM
- Description
- This process reviews the model results with the customer to ensure that the original requirements are met in accordance with the Model Requirements Agreement.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Review Model with Customer
- CBM: FM
- Description
- This process reviews the developed model with the customer to ensure that the original requirements are met in accordance with the Model Requirements Agreement.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Review Offset Request
- CBM: FM
- Description
- Review offset request from Treasury or internal DoD function to adjust outstanding delinquent debt balances and information.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Review Passback Information
- CBM: FM
- Description
- Review passback information from OMB. Passback information includes recommended changes that could be based on the outyear policy and baseline estimates that must be consistent with economic assumptions (e.g. inflation).
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Review Proposed Deferrals
- CBM: FM
- Description
- Review and evaluate OMB proposals for deferral of appropriated budgetary resources: If deferred, designated budget authority from an appropriation act, for a specified apportionment amount will not be available for obligation until a specified future period.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Review Reprogramming Requirements
- CBM: FM
- Description
- Reprogramming requirements are received by the OSD from Components for review and evaluation. In addition, a current, up-to-date Baseline Reprogramming report is used to evaluate proposed reprogramming requirements.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Review Request for Report of Programs
- CBM: FM
- Description
- Data is captured and reviewed for the preparation of A Report of Programs, (DD1416) representing the status of Reprogramming Action requests and actions taken is generated and submitted at least annually to the Congress for review, adjustment, denial, or approval of reprogramming action requests.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Review Rescission Requirements
- CBM: FM
- Description
- The Comptroller reviews and evaluates proposals for the rescission of budgetary resources from existing or requested budget authorizations; rescinded budget authority is permanently deleted from an appropriation/apportionment or other funding source.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Review Transfer Requirements
- CBM: FM
- Description
- OSD reviews and determines impacts that the Transfer Requirement will have on budgetary resources.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Review and Certify Financial Statement
- CBM: FM
- Description
- Once the Final Period End or On Demand Financial Statement is prepared it must be reviewed and certified by DoD management to ensure it fairly represents the results of DoD business operations in all material respects.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Schedule Payment
- CBM: MSSM FM
- Description
- This process schedules a payment date within the constraints of the Prompt Payment Act. Any approved adjustments to the payment are sent to Accounting to updated accounts payable balance and general ledger as appropriate.
- Linked constraints
- Public Law 112-194
- Public Law 112-194 Government Charge Card Abuse Prevention Act of 2012
- SEC. 2. MANAGEMENT OF PURCHASE CARDS
- CFR Title 48
- CFR Title 48 Federal Acquisition Regulations System
- CHAPTER 1--FEDERAL ACQUISITION REGULATION
- SUBCHAPTER E--GENERAL CONTRACTING REQUIREMENTS
- PART 32-CONTRACT FINANCING
- Subpart 32.9-Prompt Payment
- OMB M-11-32
- TFM Vol 1 Part 4
- DFARS
- Defense Federal Acquisition Regulations Supplement (DFARS)
- Part 232-Contract Financing
- SUBPART 232.9--PROMPT PAYMENT
- April 2011
- Public Law 112-194
- Select Existing Model
- CBM: FM
- Description
- This process associates a specific existing model with a customer request.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Select Optimal Data
- CBM: FM
- Description
- This process identifies the best source and selects the cost data. It also updates the model structure to identify the specific data that will be used to satisfy the request.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Select Trending Techniques
- CBM: FM
- Description
- After examining available trending techniques as well as similar work performed in the past, this process chooses the most appropriate methods(s) for satisfying the customer's request. Examples of trending techniques include Exponential Smoothing (simple, linear, Box-Jenkins, Holt, Winters), Time Series Regression (simple, multiple, and non-linear), Test of best fit, (F-test), ARCH/GARCH, Monte Carlo Simulation, etc. Note that this is not meant to be an all inclusive list.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Sell or Transfer Out Investments
- CBM: FM
- Description
- Sell of the transfer out of U.S. Treasury investment securities. This transaction should trigger an event that will record gain or loss on the disposition of investment.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Send Approved Notification
- CBM: FM
- Description
- The proposal for the new policy or changes to the existing policy has been approved. Send notification of Approve status to the reporting entity.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Send Change Disposition
- CBM: FM
- Description
- The proposal for the new policy or changes to the existing policy has been denied. Send notification of Unapproved status to the reporting entity.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Send Request for Bill
- CBM: FM
- Description
- Transmit receivable and customer information to the Department of Defense Function Area (e.g. Billing Department) for billing generation.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Send Statements of Accountability or Transactions or Trial Balance to Treasury
- CBM: FM
- Description
- Once the details of individual transactions from the Statement of Accountability, Statement of Transactions, and Trial Balance have been verified as complete and certified, transmit the data to the Treasury to reconcile the Treasury Fund Balance against Department of Defense Fund Balance Account.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Send Tabled Notification
- CBM: FM
- Description
- The proposal has been tabled for re-examine. Send notification of 'Tabled' status to the reporting entity.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Set the Scope of the Analysis
- CBM: FM
- Description
- Through collaborative interaction with the customer(s), this process establishes the boundaries of what the analysis will entail. This may include defining potential scenarios as well as structural elements of the analysis. It may also pinpoint specific factors, metrics, sources, and data to consider in the analysis going forward. An example of factors to consider in a specific forecast analysis might be the likelihood of significant retirement of employees or volumetric outputs of work activities.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Spread General Provisions
- CBM: FM
- Description
- General provisions of an Appropriation Act, and NDAA Authorization Actions taken that are associated to the Acts, can involve several Components and/or Agencies. These provisions and authorizations are aligned with and designated to the specific Components involved by the OSD(C) and/or Component Comptroller. The process is known as Spreading the Provisions
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Submit Apportionment Request to OMB
- CBM: FM
- Description
- Finalization of the apportionment request must include reconciliation and agreement of the Request categories to ensure compliance with like provisions authorized within the enacted National Defense Authorization Act (NDAA) for the period. The Request submitted must indicate compliance with both the Appropriation Act and provisions of the NDAA. The authorized apportionment request data are then used to populate the program and budget authority data bases of the designated Components.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Submit Approved Request to Treasury
- CBM: FM
- Description
- Once Congress has approved the reprogramming package, the comptroller submits the approved package to the Treasury as notification and recording of approved reprogramming actions.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Submit Justification Material
- CBM: FM
- Description
- This is the activity of submitting to Congress the updated detailed justification material for review.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Summarize Transaction Detail
- CBM: FM MSSM
- Description
- This process evaluates all transactions in the monitor payment portion of the Entitlement process and provides a summarized balance of accounts needed for administering the procurement instrument.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Support Congressional Budget Hearing
- CBM: FM
- Description
- This is an ongoing coordinating effort by both OMB and DoD in response to authorization and appropriation committees conducting hearings during the budget review.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Support Congressional Budget Review
- CBM: FM
- Description
- This process describes the roles and responsibilities of the department in the congressional hearing budget review. At this process, the department will have the opportunity to present their testimony and additional information concerning their budget proposal.
- Linked constraints
- USC Title 10
- USC Title 10 Armed Forces
- Subtitle A - General Military Law
- PART I - ORGANIZATION AND GENERAL MILITARY POWERS
- CHAPTER 3 - GENERAL POWERS AND FUNCTIONS
- Sec. 129a. General personnel policy
- CHAPTER 4 - OFFICE OF THE SECRETARY OF DEFENSE
- Sec. 138c. Assistant Secretary of Defense for Operational Energy Plans and Programs
- PART IV - SERVICE, SUPPLY, AND PROCUREMENT
- CHAPTER 131 - PLANNING AND COORDINATION
- Sec. 2216. Defense Modernization Account
- Sec. 2228. Office of Corrosion Policy and Oversight
- CHAPTER 148 - NATIONAL DEFENSE TECHNOLOGY AND INDUSTRIAL BASE, DEFENSE REINVESTMENT, AND DEFENSE CONVERSION
- SUBCHAPTER VI - DEFENSE EXPORT LOAN GUARANTEES
- Sec. 2540d. Definitions
- USC Title 20
- USC Title 20 Education
- CHAPTER 3 - SMITHSONIAN INSTITUTION, NATIONAL MUSEUMS AND ART GALLERIES
- SUBCHAPTER V - JOHN F. KENNEDY CENTER FOR THE PERFORMING ARTS
- Sec. 76l. Official seal, Board vacancies and quorum, trustee powers and obligations, reports, support services, and review and audit
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 11 - THE BUDGET AND FISCAL, BUDGET, AND PROGRAM INFORMATION
- Sec. 1105. Budget contents and submission to Congress
- Sec. 1112. Fiscal, budget, and program information
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER III - LIMITATIONS, EXCEPTIONS, AND PENALTIES
- Sec. 1353. Acceptance of travel and related expenses from non- Federal sources
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION
- Sec. 3513. Financial reporting and accounting system
- Sec. 3516. Reports consolidation
- SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS
- Sec. 3521. Audits by agencies
- Sec. 3522. Making and submitting accounts
- SUBTITLE V - GENERAL ASSISTANCE ADMINISTRATION
- CHAPTER 62 - CONSOLIDATED FEDERAL FUNDS REPORT
- Sec. 6206. Data consistency and uniformity of data elements
- USC Title 38
- USC Title 38 Veterans' Benefits
- PART I - GENERAL PROVISIONS
- CHAPTER 3 - DEPARTMENT OF VETERANS AFFAIRS
- Sec. 320. Department of Veterans Affairs-Department of Defense Joint Executive Committee
- CHAPTER 5 - AUTHORITY AND DUTIES OF THE SECRETARY
- SUBCHAPTER II - SPECIFIED FUNCTIONS
- Sec. 529. Annual report to Congress
- Sec. 530. Annual report on program and expenditures for domestic response to weapons of mass destruction
- PART II - GENERAL BENEFITS
- CHAPTER 20 - BENEFITS FOR HOMELESS VETERANS
- SUBCHAPTER III - TRAINING AND OUTREACH
- Sec. 2022. Coordination of outreach services for veterans at risk of homelessness
- OMB Circular A-11
- OMB Circular A-11 Preparation, Submission, and Execution of the Budget
- August 2009
- PART 1 GENERAL INFORMATION
- SECTION 10-OVERVIEW OF THE BUDGET
- SECTION 22-COMMUNICATIONS WITH THE CONGRESS AND THE PUBLIC AND CLEARANCE REQUIREMENTS
- PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET
- SECTION 110-SUPPLEMENTALS AND AMENDMENTS
- PART 6 PREPARATION AND SUBMISSION OF STRATEGIC PLANS, ANNUAL PERFORMANCE PLANS, AND ANNUAL PROGRAM PERFORMANCE REPORTS
- SECTION 230-PREPARING AND SUBMITTING THE ANNUAL PERFORMANCE REPORT
- PART 8 APPENDICES
- APPENDIX A-SCOREKEEPING GUIDELINES
- APPENDIX B-BUDGETARY TREATMENT OF LEASE-PURCHASES AND LEASES OF CAPITAL ASSETS
- APPENDIX F-FORMAT OF SF 132 AND SF 133
- APPENDIX G-CROSSWALK BETWEEN ANTIDEFICIENCY ACT AND TITLE 31 OF THE U.S. CODE
- APPENDIX H-CHECKLIST FOR FUND CONTROL REGULATIONS
- APPENDIX J-PRINCIPLES OF BUDGETING FOR CAPITAL ASSET ACQUISITIONS
- APPENDIX K-SELECTED OMB GUIDANCE AND OTHER REFERENCES REGARDING CAPITAL ASSETS
- OMB Circular A-127
- OMB Circular A-127 Financial Management Systems
- 5. Definitions
- 6. Policy
- 7. Service Provider Requirements
- 8. FFMIA Compliance
- 9. Assignment of Responsibilities
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 8500.01E
- CJCSI 8501.01
- CJCSI 8501.01A Chairman of the Joint Chiefs of Staff, Combatant Commanders, and Joint Staff Participation in the Planning, Programming, Budgeting, and Execution System
- ENCLOSURE C THE CONGRESSIONAL BUDGET PROCESS
- DoDI 8500.2
- DoDI 8510.01
- DoD FMR Vol 02A
- DOD FMR Vol 02A - Budget Formulation and Presentation
- CHAPTER 1 GENERAL INFORMATION
- 0101 GENERAL POLICIES
- 0104 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 2 MILITARY PERSONNEL APPROPRIATIONS
- DoD FMR Vol 02B
- DoD FMR Vol 2B - Budget Formulation and Presentation
- CHAPTER 4 PROCUREMENT APPROPRIATIONS
- 0401 GENERAL
- 0403 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0404 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- 0405 PROCUREMENT APPROPRIATION SUBMISSION FORMATS
- CHAPTER 5 RESEARCH, DEVELOPMENT, TEST, AND EVALUATION APPROPRIATIONS
- 0504 RDT&E APPROPRIATION SUBMISSION FORMATS
- CHAPTER 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS
- 0601 GENERAL
- 0602 UNIFORM BUDGET AND FISCAL ACCOUNTING CLASSIFICATION
- 0603 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0604 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 7 BASE REALIGNMENT AND CLOSURE APPROPRIATIONS
- 0703 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 8 FACILITIES SUSTAINMENT AND RESTORATION/MODERNIZATION
- 0801 GENERAL
- 0802 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0803 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- 0804 REVENUE FROM TRANSFER OR DISPOSAL OF DOD REAL PROPERTY AND REVENUE FROM LEASING OUT OF DOD ASSETS
- 0805 DOD OVERSEAS MILITARY FACILITY INVESTMENT RECOVERY ACCOUNT
- CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS
- 0901 GENERAL
- 0902 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0903 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 10 PUBLIC ENTERPRISE, MANAGEMENT, AND TRUST FUNDS
- 1002 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 12 DEFENSE HEALTH PROGRAM
- 1202 PROGRAM AND BUDGET REVIEW SUBMISSION
- 1203 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 13 DEFENSE ENVIRONMENTAL RESTORATION
- 1301 GENERAL
- 1302 PROGRAM AND BUDGET REVIEW SUBMISSION
- 1303 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 14 DRUG INTERDICTION AND COUNTER-DRUG ACTIVITIES
- 1402 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 15 OVERSEAS COST REPORT
- 1501 GENERAL
- 1502 PROGRAM AND BUDGET REVIEW SUBMISSION
- 1503 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 16 INTELLIGENCE PROGRAMS/ACTIVITIES
- 1602 SUBMISSION
- CHAPTER 17 CONTINGENCY OPERATIONS
- 1701 GENERAL
- 1702 PROGRAM AND BUDGET REVIEW SUBMISSION & CONGRESSIONAL JUSTIFICATION/ PRESENTATION
- 1703. CONTINGENCY OPERATIONS SUBMISSION FORMATS
- CHAPTER 18 INFORMATION TECHNOLOGY
- 1801 GENERAL
- 1802 PROGRAM AND BUDGET ESTIMATES SUBMISSION
- 1803 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 19 OTHER SPECIAL ANALYSES
- 1902 COMBATING TERRORISM
- 1903 MAJOR RANGE AND TEST FACILITY BASE
- 1905 FINANCIAL MANAGEMENT ACTIVITIES
- 1906 GOVERNMENT PERFORMANCE AND RESULTS ACT (GPRA)
- 1907 INFORMATION ON OVERSEAS STAFFING (POSITIONS FILLED)
- 1908 FEDERAL CREDIT PROGRAMS
- DoD FMR Vol 03
- DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources
- CHAPTER 2 APPORTIONMENT AND REAPPORTIONMENT PROCESS
- 0205 SPECIAL INSTRUCTIONS
- CHAPTER 3 APPROPRIATION TRANSFER AUTHORITIES
- 0304 ACTIONS RELATED TO EXERCISE OF TRANSFER AUTHORITY
- CHAPTER 6 REPROGRAMMING OF DOD APPROPRIATED FUNDS
- 0602 REPROGRAMMING DOCUMENTS IN GENERAL
- 0603 DETAILED PROCEDURES FOR BASE FOR REPROGRAMMING ACTIONS
- 0604 REPROGRAMMING ACTIONS
- 0605 DD 1416, REPORT OF PROGRAMS
- 0606 REPROGRAMMING OF INTELLIGENCE RESOURCES
- 0608 BELOW-THRESHOLD REPROGRAMMING ACTIONS
- 0609 REPLACEMENT OF ITEMS SOLD FROM INVENTORY
- 0610 REPROGRAMMING POLICY FOR CLOSING APPROPRIATION ACCOUNTS (31 U.S.C. 1551 et seq)
- 0611 NATIONAL GUARD AND RESERVE EQUIPMENT APPROPRIATION NOTIFICATION PROCEDURES
- 0612 READINESS TRANSFER REPORT
- 0613 OPERATION AND MAINTENANCE QUARTERLY EXECUTION REPORT
- CHAPTER 7 REPROGRAMMING OF MILITARY CONSTRUCTION AND FAMILY HOUSING APPROPRIATED FUNDS
- 0702 SUBMISSION REQUIREMENTS
- 0703 PROCEDURES
- CHAPTER 9 STATUS OF PRIOR YEAR CONSTRUCTION ACCOUNTS
- APPENDIX A INSTRUCTIONS FOR COMPLETION OF MC-4 EXHIBIT MILITARY CONSTRUCTION FUNDING REVIEW
- Chapter 17 ACCOUNTING REQUIREMENTS FOR MILITARY CONSTRUCTION PROJECTS
- 1701. GENERAL
- 1702. EFFORTS TO BE FINANCED BY MILITARY CONSTRUCTION APPROPRIATIONS
- 1703. EFFORTS FINANCED BY OTHER THAN MILITARY CONSTRUCTION APPROPRIATIONS
- 1704. AUTHORIZATION, APPROPRIATION, OBLIGATION, AND EXPENDITURE RESTRICTIONS
- 1705. DOCUMENTATION STANDARDS
- DoD FMR Vol 12
- DoD FMR Vol 12 - Special Accounts Funds and Programs
- CHAPTER 32 COLLECTION AND RETENTION OF CONFERENCE FEES FROM NON-FEDERAL SOURCES
- 3204 ACCOUNTING AND REPORTING
- DoD 5400.11-R
- USC Title 10
- Terminate Collection Actions
- CBM: FM
- Description
- Terminate collection efforts based on request from Treasury, Department of Justice, or internal DoD function.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Track Congressional Actions
- CBM: FM
- Description
- This process occurs between the time the President's Budget is submitted to Congress and the time that appropriations are enacted. This process also captures the markups and markdowns as result of the budget negotiation between the Congress, DoD, and OMB.
- Linked constraints
- USC Title 10
- USC Title 10 Armed Forces
- Subtitle A - General Military Law
- PART I - ORGANIZATION AND GENERAL MILITARY POWERS
- CHAPTER 3 - GENERAL POWERS AND FUNCTIONS
- Sec. 129a. General personnel policy
- PART IV - SERVICE, SUPPLY, AND PROCUREMENT
- CHAPTER 131 - PLANNING AND COORDINATION
- Sec. 2208. Working-capital funds
- Sec. 2215. Transfer of funds to other departments and agencies: limitation
- Sec. 2216. Defense Modernization Account
- Sec. 2218. National Defense Sealift Fund
- CHAPTER 134 - MISCELLANEOUS ADMINISTRATIVE PROVISIONS
- SUBCHAPTER I - MISCELLANEOUS AUTHORITIES, PROHIBITIONS, AND LIMITATIONS ON THE USE OF APPROPRIATED FUNDS
- Sec. 2249. Prohibition on use of funds for documenting economic or employment impact of certain acquisition programs
- SUBCHAPTER II - MISCELLANEOUS ADMINISTRATIVE AUTHORITY
- Sec. 2262. Department of Defense conferences: collection of fees to cover Department of Defense costs
- CHAPTER 137 - PROCUREMENT GENERALLY
- Sec. 2306b. Multiyear contracts: acquisition of property
- Sec. 2306c. Multiyear contracts: acquisition of services
- CHAPTER 141 - MISCELLANEOUS PROCUREMENT PROVISIONS
- Sec. 2399. Operational test and evaluation of defense acquisition programs
- CHAPTER 144A - MAJOR AUTOMATED INFORMATION SYSTEM PROGRAMS
- Sec. 2445b. Cost, schedule, and performance information
- CHAPTER 146 - CONTRACTING FOR PERFORMANCE OF CIVILIAN COMMERCIAL OR INDUSTRIAL TYPE FUNCTIONS
- Sec. 2476. Minimum capital investment for certain depots
- CHAPTER 148 - NATIONAL DEFENSE TECHNOLOGY AND INDUSTRIAL BASE, DEFENSE REINVESTMENT, AND DEFENSE CONVERSION
- SUBCHAPTER III - PROGRAMS FOR DEVELOPMENT, APPLICATION, AND SUPPORT OF DUAL-USE TECHNOLOGIES
- Sec. 2515. Office of Technology Transition
- SUBCHAPTER VI - DEFENSE EXPORT LOAN GUARANTEES
- Sec. 2540d. Definitions
- CHAPTER 152 - ISSUE OF SUPPLIES, SERVICES, AND FACILITIES
- Sec. 2561. Humanitarian assistance
- CHAPTER 159 - REAL PROPERTY; RELATED PERSONAL PROPERTY; AND LEASE OF NON-EXCESS PROPERTY
- Sec. 2662. Real property transactions: reports to congressional committees
- Sec. 2664. Limitations on real property acquisition
- Sec. 2688. Utility systems: conveyance authority
- CHAPTER 169 - MILITARY CONSTRUCTION AND MILITARY FAMILY HOUSING
- SUBCHAPTER I - MILITARY CONSTRUCTION
- Sec. 2811. Repair of facilities
- SUBCHAPTER II - MILITARY FAMILY HOUSING
- Sec. 2831. Military family housing management account
- SUBCHAPTER IV - ALTERNATIVE AUTHORITY FOR ACQUISITION AND IMPROVEMENT OF MILITARY HOUSING
- Sec. 2875. Investments
- CHAPTER 173 - ENERGY SECURITY
- SUBCHAPTER I - ENERGY SECURITY ACTIVITIES
- Sec. 2912. Availability and use of energy cost savings
- Subtitle E - Reserve Components
- PART I - ORGANIZATION AND ADMINISTRATION
- CHAPTER 1007 - ADMINISTRATION OF RESERVE COMPONENTS
- Sec. 10216. Military technicians (dual status)
- PART V - SERVICE, SUPPLY, AND PROCUREMENT
- CHAPTER 1803 - FACILITIES FOR RESERVE COMPONENTS
- Sec. 18233a. Notice and wait requirements for certain projects
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 11 - THE BUDGET AND FISCAL, BUDGET, AND PROGRAM INFORMATION
- Sec. 1112. Fiscal, budget, and program information
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION
- Sec. 3516. Reports consolidation
- USC Title 37
- USC Title 37 Pay and Allowances of the Uniformed Services
- CHAPTER 5 - SPECIAL AND INCENTIVE PAYS
- SUBCHAPTER I - EXISTING SPECIAL PAY, INCENTIVE PAY, AND BONUS AUTHORITIES
- Sec. 329. Incentive bonus: retired members and reserve component members volunteering for high-demand, low-density assignments
- CHAPTER 7 - ALLOWANCES
- Sec. 474. Travel and transportation allowances: general
- CHAPTER 8 - TRAVEL AND TRANSPORTATION ALLOWANCES
- Sec. 474. Travel and transportation allowances: general
- OMB Circular A-11
- OMB Circular A-11 Preparation, Submission, and Execution of the Budget
- August 2009
- PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
- PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET
- SECTION 110-SUPPLEMENTALS AND AMENDMENTS
- PART 4 INSTRUCTIONS ON BUDGET EXECUTION
- SECTION 124-AGENCY OPERATIONS IN THE ABSENCE OF APPROPRIATIONS
- OMB Circular A-127
- OMB Circular A-127 Financial Management Systems
- 5. Definitions
- 6. Policy
- 7. Service Provider Requirements
- 8. FFMIA Compliance
- 9. Assignment of Responsibilities
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 8500.01E
- CJCSI 8501.01
- CJCSI 8501.01A Chairman of the Joint Chiefs of Staff, Combatant Commanders, and Joint Staff Participation in the Planning, Programming, Budgeting, and Execution System
- ENCLOSURE C THE CONGRESSIONAL BUDGET PROCESS
- DoDI 8500.2
- DoDI 8510.01
- DoD FMR Vol 02A
- DOD FMR Vol 02A - Budget Formulation and Presentation
- CHAPTER 1 GENERAL INFORMATION
- 0101 GENERAL POLICIES
- 0104 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 2 MILITARY PERSONNEL APPROPRIATIONS
- DoD FMR Vol 02B
- DoD FMR Vol 2B - Budget Formulation and Presentation
- CHAPTER 4 PROCUREMENT APPROPRIATIONS
- 0401 GENERAL
- 0403 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0404 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- 0405 PROCUREMENT APPROPRIATION SUBMISSION FORMATS
- CHAPTER 5 RESEARCH, DEVELOPMENT, TEST, AND EVALUATION APPROPRIATIONS
- 0504 RDT&E APPROPRIATION SUBMISSION FORMATS
- CHAPTER 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS
- 0601 GENERAL
- 0602 UNIFORM BUDGET AND FISCAL ACCOUNTING CLASSIFICATION
- 0603 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0604 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 7 BASE REALIGNMENT AND CLOSURE APPROPRIATIONS
- 0703 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 8 FACILITIES SUSTAINMENT AND RESTORATION/MODERNIZATION
- 0801 GENERAL
- 0802 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0803 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- 0804 REVENUE FROM TRANSFER OR DISPOSAL OF DOD REAL PROPERTY AND REVENUE FROM LEASING OUT OF DOD ASSETS
- 0805 DOD OVERSEAS MILITARY FACILITY INVESTMENT RECOVERY ACCOUNT
- CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS
- 0901 GENERAL
- 0902 PROGRAM AND BUDGET REVIEW SUBMISSION
- 0903 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 10 PUBLIC ENTERPRISE, MANAGEMENT, AND TRUST FUNDS
- 1002 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 11 OFFSETTING RECEIPTS
- 1102 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 12 DEFENSE HEALTH PROGRAM
- 1202 PROGRAM AND BUDGET REVIEW SUBMISSION
- 1203 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 13 DEFENSE ENVIRONMENTAL RESTORATION
- 1301 GENERAL
- 1302 PROGRAM AND BUDGET REVIEW SUBMISSION
- 1303 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 14 DRUG INTERDICTION AND COUNTER-DRUG ACTIVITIES
- 1402 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 15 OVERSEAS COST REPORT
- 1501 GENERAL
- 1502 PROGRAM AND BUDGET REVIEW SUBMISSION
- 1503 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 16 INTELLIGENCE PROGRAMS/ACTIVITIES
- 1602 SUBMISSION
- CHAPTER 17 CONTINGENCY OPERATIONS
- 1701 GENERAL
- 1702 PROGRAM AND BUDGET REVIEW SUBMISSION & CONGRESSIONAL JUSTIFICATION/ PRESENTATION
- 1703. CONTINGENCY OPERATIONS SUBMISSION FORMATS
- CHAPTER 18 INFORMATION TECHNOLOGY
- 1801 GENERAL
- 1802 PROGRAM AND BUDGET ESTIMATES SUBMISSION
- 1803 CONGRESSIONAL JUSTIFICATION/PRESENTATION
- CHAPTER 19 OTHER SPECIAL ANALYSES
- 1902 COMBATING TERRORISM
- 1903 MAJOR RANGE AND TEST FACILITY BASE
- 1905 FINANCIAL MANAGEMENT ACTIVITIES
- 1906 GOVERNMENT PERFORMANCE AND RESULTS ACT (GPRA)
- 1907 INFORMATION ON OVERSEAS STAFFING (POSITIONS FILLED)
- 1908 FEDERAL CREDIT PROGRAMS
- DoD FMR Vol 03
- DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources
- CHAPTER 3 APPROPRIATION TRANSFER AUTHORITIES
- 0304 ACTIONS RELATED TO EXERCISE OF TRANSFER AUTHORITY
- CHAPTER 6 REPROGRAMMING OF DOD APPROPRIATED FUNDS
- 0602 REPROGRAMMING DOCUMENTS IN GENERAL
- 0603 DETAILED PROCEDURES FOR BASE FOR REPROGRAMMING ACTIONS
- 0604 REPROGRAMMING ACTIONS
- 0605 DD 1416, REPORT OF PROGRAMS
- 0606 REPROGRAMMING OF INTELLIGENCE RESOURCES
- 0607 REPROGRAMMING OF SPECIAL ACCESS PROGRAMS
- 0608 BELOW-THRESHOLD REPROGRAMMING ACTIONS
- 0609 REPLACEMENT OF ITEMS SOLD FROM INVENTORY
- 0610 REPROGRAMMING POLICY FOR CLOSING APPROPRIATION ACCOUNTS (31 U.S.C. 1551 et seq)
- 0611 NATIONAL GUARD AND RESERVE EQUIPMENT APPROPRIATION NOTIFICATION PROCEDURES
- 0612 READINESS TRANSFER REPORT
- 0613 OPERATION AND MAINTENANCE QUARTERLY EXECUTION REPORT
- CHAPTER 7 REPROGRAMMING OF MILITARY CONSTRUCTION AND FAMILY HOUSING APPROPRIATED FUNDS
- 0702 SUBMISSION REQUIREMENTS
- 0703 PROCEDURES
- Chapter 17 ACCOUNTING REQUIREMENTS FOR MILITARY CONSTRUCTION PROJECTS
- 1701. GENERAL
- 1702. EFFORTS TO BE FINANCED BY MILITARY CONSTRUCTION APPROPRIATIONS
- 1703. EFFORTS FINANCED BY OTHER THAN MILITARY CONSTRUCTION APPROPRIATIONS
- 1704. AUTHORIZATION, APPROPRIATION, OBLIGATION, AND EXPENDITURE RESTRICTIONS
- DoD 5400.11-R
- USC Title 10
- Track Deferral Accounts
- CBM: FM
- Description
- An approved deferral action requires tracking of the amount(s) of the budget line-item for the deferral period.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Track Initial Congressional Actions
- CBM: FM
- Description
- Published congressional actions based on pre-submittal authorizations, points of interest and budget request reviews are tracked beginning with the drafting of Component budget requests (BES), assembly of BES into the DoD budget submission and continuing through Congressional enactment of funding legislation, e.g., appropriation acts. The tracking is represented in the Congressional Tracking Report used to report and act on the status of decisions and resolutions made throughout the process.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Update Anomaly Detection Criteria
- CBM: FM
- Description
- This process requests that the cost and revenue performance manager generate updated anomaly detection criteria in response to either the detection of an anomaly or other unexpected analytical results.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Update Chart of Accounts and SFIS Attribute and Pro Forma Entries and Calendar
- CBM: FM
- Description
- Define new or updated general ledger accounts, SFIS attributes, pro forma entries, or calendar updates based on the requirements that were approved by the Control Board. This process also includes relevant coordination within the Department of Defense.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Update Cost Performance Model
- CBM: FM
- Description
- This process requests that the cost and revenue performance manager generate an updated cost performance model in response to either the detection of an anomaly or other unexpected analytical results.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Update Delinquent Debt Balance and Status
- CBM: FM
- Description
- This is the process to manage and maintain the account information on individual receivables. Activities within this process include aging receivables, calculating interest and recording penalties and administrative charges on overdue debt, pursuing collection of amounts due, liquidating receivables, recording adjustments to receivables, maintaining a proper allowance for uncollectible amounts, and recording write-offs.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Update Program and Funds Information
- CBM: FM
- Description
- Both program plans, e.g., POM/PCP data, and the budget authority apportionment request, e.g., SF 132 data, are updated with adjustments made regarding a component's apportionment request.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Update Receivable Information
- CBM: FM
- Description
- Based on information from the applicable pro forma entries collection information, payment history and remittances are distributed to applicable maintain accounts receivable balances for update.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Validate Cancel Payment Request Information
- CBM: FM
- Description
- Determine whether the Cancel Payment Request contains all information necessary to specifically identify the payment to be cancelled, including payee, invoice number, and disbursing voucher number.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Validate Cash Payment Receipts
- CBM: FM
- Description
- Cash receipts are reviewed for accuracy and compliance to Treasury guidelines for cash receipts received and processed outside Treasury. The receipts are validated and vouchered and forwarded to disbursing officer for final approval.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Validate Conformity With Standards
- CBM: FM
- Description
- This process reviews the model framework that has been developed to ensure that the structure, assignment paths, allocation methods and data requirements are consistent with organizational standards.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Validate Customer Information
- CBM: FM
- Description
- Review receivable request to determine if customer information exists in the customer database. If it does not exist establish customer information.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Validate Environmental Liability Documentation
- CBM: FM
- Description
- Review documentation that supports and authorizes the environmental liability information.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Validate Other Receipts Information
- CBM: FM
- Description
- Other receipts are reviewed to ensure that appropriate collection documentation is attached.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Validate Ready to Pay File Information
- CBM: FM
- Description
- Review Ready to Pay File information received from entitlement process (payee's information, methods of payment, currency, amount, and etc) for completeness. If not complete, reject the file and send it back to the entitlement.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Validate Receipt Information
- CBM: FM
- Description
- Validate collection receipts for proper authorization, completeness, and accuracy. Also, ensure that the accounting classification is valid and accurate.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Validate Refund Receipt Information
- CBM: FM
- Description
- Refunds collected for overpayments or erroneous payments are processed and validated for processing by the disbursing office.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Validate Reimbursable Receipt Information
- CBM: FM
- Description
- Reimbursements are intragovernmental debts collected for services performed or materials sold between federal agencies or internal DoD components. The reimbursable receipt is reviewed to determine if it is a valid receipt with appropriate collection documentation attached.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Verify Asset or Expense Posting Accounts
- CBM: FM
- Description
- Determine the asset/expense account to be posted with the accounts payable transaction. Identify if the transactions are for goods or services.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Verify Funds Availability
- CBM: FM
- Description
- This process involves the review of fund (budget authority) balances available for expenditure at a point in time and at a specified level of expenditure authority within an organization. The structuring of allocated budget authority can be aggregated from the lowest to highest levels of accountability to provide funding for a specified organization entity operation, program activity, budget line-item or budget activity assigned the necessary amount of budget authority.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Verify Information
- CBM: FM
- Description
- DoD financial information received from each DoD functional area is verified to determine if the data is correct and can be used to compile the Statement of Accountability or Transactions or Trial Balance Statement.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Withdraw Funds
- CBM: FM
- Description
- Budget authority rescinded are withdrawn for the associated line item budget amount and generally transferred to a higher level within the budget structure, unless no higher level exists. A PFD document is created to capture the rescission action and reflect the withdrawal and transfer of budget authority.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process