LRP - BEA 10.0 (02/14/2013)
OV-6c Business Process - BEA LRP Traceability CBM Report
RPILM: M-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. |
- Maintain Asset Information
- CBM: MSSM RPILM
- Description
- This process ensures that individual physical and fiscal records contained in the asset management system are fully consistent with the actual status of the asset item, including the item's physical status, valuation, etc. This process will ensure that a history of changes to both physical and fiscal aspects of assets throughout the lifecycle of the asset are maintained.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION
- SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS
- CHAPTER 37 - CLAIMS
- SUBCHAPTER II - CLAIMS OF THE UNITED STATES GOVERNMENT
- CHAPTER 39 - PROMPT PAYMENT
- SUBTITLE V - GENERAL ASSISTANCE ADMINISTRATION
- CHAPTER 65 - INTERGOVERNMENTAL COOPERATION
- USC Title 32
- USC Title 32 National Guard
- CHAPTER 7 - SERVICE, SUPPLY, AND PROCUREMENT
- Sec. 710. Accountability for property issued to the National Guard
- USC Title 37
- USC Title 37 Pay and Allowances of the Uniformed Services
- CHAPTER 7 - ALLOWANCES
- Sec. 403. Basic allowance for housing
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 5 - PROPERTY MANAGEMENT
- CHAPTER 13 - PUBLIC PROPERTY
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 31 - GENERAL
- SUBCHAPTER I - OVERSIGHT AND REGULATION OF PUBLIC BUILDINGS
- SUBCHAPTER II - ACQUIRING LAND
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- PART D - PUBLIC BUILDINGS, GROUNDS, AND PARKS IN THE DISTRICT OF COLUMBIA
- CHAPTER 83 - WASHINGTON METROPOLITAN REGION DEVELOPMENT
- CHAPTER 87 - PHYSICAL DEVELOPMENT OF NATIONAL CAPITAL REGION
- CHAPTER 89 - NATIONAL CAPITAL MEMORIALS AND COMMEMORATIVE WORKS
- SUBTITLE VI - MISCELLANEOUS
- CHAPTER 177 - ALASKA COMMUNICATIONS DISPOSAL
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE
- SUBCHAPTER IX - DEFENSE HOUSING AND COMMUNITY FACILITIES AND SERVICES
- Sec. 1592e. Interagency transfers of property; application of rules and regulations
- 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
- EO 12906
- Executive Order 12906 Coordinating Geographic Data Acquisition and Access: The National Spatial Data Infrastructure
- Sec. 3. Development of a National Geospatial Data Clearinghouse.
- Sec. 4. Data Standards Activities.
- SFFAS 1
- SFFAS 1 Accounting for Selected Assets and Liabilities
- RECOMMENDED STANDARDS
- SPECIFIC STANDARDS
- Accounts Payable
- Other Current Liabilities
- SFFAS 2
- SFFAS 2 Accounting for Direct Loans and Loan Guarantees
- THE ACCOUNTING STANDARDS
- 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
- Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
- Write-off of Direct Loans
- 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
- 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
- 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
- CAPITAL LEASES
- SFFAS 6
- SFFAS 6 Accounting for Property, Plant, and Equipment
- ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT
- HERITAGE ASSETS
- 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
- OTHER FINANCING SOURCES
- RECOGNITION AND MEASUREMENT OF OTHER FINANCING SOURCES
- Transfers of Assets
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- CHAPTER 2: STANDARD - HERITAGE ASSETS
- CHAPTER 4: STANDARD - STEWARDSHIP LAND
- CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY
- SFFAS 10
- SFFAS 10 Accounting for Internal Use Software
- Accounting Standard
- Recognition, Measurement, and Disclosure
- Software Used as General PP&E
- Capitalizable Cost
- Multiuse Software
- Integrated Software
- Bundled Products and Services
- Enhancements
- Post-implementation/Operational Software
- Developmental Software
- Amortization
- SFFAS 19
- SFFAS 19 Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- TECHNICAL AMENDMENTS TO SFFAS NO. 2
- Effective Interest Rate
- SFFAS 23
- SFFAS 23 Eliminating the Category National Defense Property, Plant, and Equipment
- Implementation Guidance
- Initial Capitalization
- Adjustment to Cumulative Results of Operations
- 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 10-OVERVIEW OF THE BUDGET
- SECTION 20-TERMS AND CONCEPTS
- PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
- SECTION 83-OBJECT CLASSIFICATION (MAX SCHEDULE O)
- PART 5 FEDERAL CREDIT
- SECTION 185-FEDERAL CREDIT
- OMB Circular A-16
- OMB Circular A-50
- OMB Circular A-50 Audit Followup
- 8. Action Requirements.
- OMB Circular A-110
- 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 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
- JFMIP FFMSR-8
- FFMSR-8 - System Requirements for Managerial Cost Accounting Link unavailable at time of publication
- Chapter 1 - System Requirements Overview
- JFMIP SR-99-4
- JFMIP SR-99-04 Seized Property and Forfeited Assets 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-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-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
- Payment Management Function
- Payee Information Maintenance Process
- Accounts Payable Process
- Receivable Management Function
- Receivables and Billing Process
- Cost Management Function
- Cost Reporting Process
- DoDD 4140.1
- DoDD 8500.01E
- DoDI 4161.2
- DoDI 4165.14
- DoDI 5000.64
- DoDI 8320.04
- DoDI 8500.2
- DoDI 8510.01
- DLM 4000.25
- DLM 4000.25 Defense Logistics Management System (DLMS)
- VOLUME 2 SUPPLY STANDARDS AND PROCEDURES
- CHAPTER 10 MATERIEL RECEIPT ACKNOWLEDGEMENT
- C10.1. GENERAL
- C23. CHAPTER 23 CATALOG DATA SUPPORT
- VOLUME 3 TRANSPORTATION
- C3. CHAPTER 3 PASSIVE RADIO FREQUENCY IDENTIFICATION TRANSACTIONS
- VOLUME 6 LOGISTICS SYSTEMS INTEROPERABILITY SUPPORT SERVICES
- C2. CHAPTER 2 DoD ACTIVITY ADDRESS DIRECTORY
- DoD 4140.26-M
- DoD 4160.28-M Vol 1
- DoD 4160.28-M, Volume 1 Defense Demilitarization: Program Administration
- ENCLOSURE 3 DEMIL PROGRAM ADMINISTRATION
- 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 03
- DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources
- CHAPTER 11 UNMATCHED DISBURSEMENTS, NEGATIVE UNLIQUIDATED OBLIGATIONS, AND IN-TRANSIT DISBURSEMENTS
- 1110 CORRECTIONS AND POSTINGS OF DISBURSEMENTS INVOLVING THE WORKING CAPITAL FUNDS
- CHAPTER 15 RECEIPT AND USE OF BUDGETARY RESOURCES EXECUTION LEVEL
- 1502 STANDARDS
- Chapter 17 ACCOUNTING REQUIREMENTS FOR MILITARY CONSTRUCTION PROJECTS
- 1705. DOCUMENTATION STANDARDS
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 1 FINANCIAL CONTROL OF ASSETS
- 0105. INVENTORY AND RELATED PROPERTY
- CHAPTER 3 RECEIVABLES
- 0303 RECEIVABLES POLICY AND PROCEDURES
- CHAPTER 4 INVENTORY AND RELATED PROPERTY
- 0401 GENERAL
- CHAPTER 6 PROPERTY, PLANT, AND EQUIPMENT
- 0601. GENERAL
- 0602. ACCOUNTING FOR GENERAL PP&E
- CHAPTER 16 REVENUE AND OTHER FINANCING SOURCES, GAINS, AND LOSSES
- 1602 REVENUE
- 1605 GAINS AND LOSSES
- APPENDIX A TABLE OF TRANSACTIONS
- 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.
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- 2004 PRODUCTION COST COMPONENTS
- DoD FMR Vol 05
- DOD FMR Vol 05 - Disbursing Policy and Procedures
- CHAPTER 34 FINANCIAL INSTITUTIONS ON DOD INSTALLATIONS
- 3407 DOMESTIC CREDIT UNIONS
- 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 16 ACCOUNTING FOR PRODUCTION AND SALE OF FOREST PRODUCTS
- 1602. POLICY AND PROCEDURES
- DoD FMR Vol 11B
- DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)
- 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 11 REIMBURSEMENTS AND REVENUE RECOGNITION
- 1101. REIMBURSEMENTS
- 1102. REVENUE RECOGNITION
- CHAPTER 12 EXPENSES
- 1202 MILITARY PERSONNEL 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 3 CONTRIBUTIONS FOR DEFENSE PROGRAMS, PROJECTS, AND ACTIVITIES
- 0303 POLICY ON CONTRIBUTIONS
- CHAPTER 4 DIRECT LOANS AND LOAN GUARANTEES
- 0402 STANDARDS
- CHAPTER 5 GRANTS AND COOPERATIVE AGREEMENTS
- 0502 ACCOUNTING STANDARDS FOR GRANTS AND COOPERATIVE AGREEMENTS
- 0504 FINANCIAL MANAGEMENT FOR GRANTS AND COOPERATIVE AGREEMENTS
- CHAPTER 7 FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN
- 0708 SUPPLY SYSTEM MATERIEL
- CHAPTER 9 INTERNATIONAL AGREEMENTS
- 0904 FISCAL CONSIDERATIONS
- 0905 PROPOSED AGREEMENT
- CHAPTER 11 PRIVATIZATION OF DEFENSE UTILITY SYSTEMS
- 1102 CONSIDERATION FOR CONVEYANCE OF UTILITY SYSTEMS
- 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
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1401 OVERVIEW
- 1402 POLICY AND PROCEDURES
- CHAPTER 19 FOOD SERVICE PROGRAM
- 1905 DISPOSITION OF FUNDS
- DoD FMR Vol 13
- DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures
- CHAPTER 3 ASSETS, LIABILITIES, AND NET WORTH
- 0302 CURRENT ASSETS
- 0303 NONCURRENT ASSETS
- DoD FMR Vol 15
- DOD FMR Vol 15 - Security Assistance Policy and Procedures
- CHAPTER 7 PRICING
- 0704 CASH SALES OF DEFENSE ARTICLES AND SERVICES FROM NEW PROCUREMENT FOR DIRECT DELIVERY AND PARTICIPATION IN NEW PRODUCTION
- 0707 COOPERATIVE LOGISTICS SUPPLY SUPPORT ARRANGEMENTS
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 3 SOURCE
- C3.8. RECEIPT PROCESSING
- ChargeCardGuide
- Department of Defense Government Charge Card Guidebook for Establishing and Managing Purchase, Travel, and Fuel Card Programs
- Appendix A Unique Business Rules for Purchase Card Programs
- USC Title 31
- Maintain Environmental Liabilities Cost Information
- CBM: RPILM
- Description
- This process covers the creation, revision, verification and archiving of cost estimates for each environmental liability (i.e., environmental liability valuation) using a VV&A method as required. These cost estimates are for specific environmental liability sites or items in the inventory. This process includes verification and validation of the assumptions and information about environmental liability cost information throughout the existence of the liability. It also includes control activities to ensure that cost estimates are developed and properly documented by qualified personnel employing an appropriate segregation of duties. Steps covered under this process are: Create Environmental Liability Cost Estimate; Revise EL Cost Estimate; Validate EL Cost Estimate; and Document EL Cost Estimate.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Maintain Environmental Liability Site or Item Information
- CBM: RPILM
- Description
- This process covers the assignment of a unique identifier to each environmental liability to enable unique linkage with assets associated with the environmental liability throughout the liability’s lifecycle. This process also covers the task of obtaining and maintaining standard information about each environmental liability in the inventory, and linking that information with the DoD asset(s) that are physically, chemically, or biologically impacted by the liability. This information includes the name, description (to include geospatial information for a site), and the unique identifier(s) for both the environmental liability and the affected asset(s). Steps included in this process are: Assign a Unique Identifier to an Environmental Liability; Associate Asset Unique Identifier(s) with an Environmental Liability; Create and Maintain Site/Item Information.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Manage Energy Goals
- CBM: RPILM
- Description
- Energy program managers monitor for and receive notification of energy goals established by law, regulation, or executive order, as well as those established within DoD. Energy program managers also request that the appropriate DoD entities take steps to achieve these energy goals, and track and report their progress. Energy program managers analyze and report progress information as necessary.
- Linked constraints
- PL 109-058
- PL 110-140
- NECPA
- NDAA 2010
- National Defense Authorization Act for Fiscal Year 2010
- DIVISION A-DEPARTMENT OF DEFENSE AUTHORIZATIONS
- TITLE III-OPERATION AND MAINTENANCE
- Subtitle D-Energy Security
- SEC. 332. EXTENSION AND EXPANSION OF REPORTING REQUIREMENTS REGARDING DEPARTMENT OF DEFENSE ENERGY EFFICIENCY PROGRAMS.
- NDAA 2011
- National Defense Authorization Act for Fiscal Year 2011
- DIVISION B-MILITARY CONSTRUCTION AUTHORIZATIONS
- TITLE XXVIII-MILITARY CONSTRUCTION GENERAL PROVISIONS
- Subtitle D-Energy Security
- Sec. 2832. Plan and implementation guidelines for achieving Department of Defense goal regarding use of renewable energy to meet facility energy needs.
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 91 - NATIONAL ENERGY CONSERVATION POLICY
- SUBCHAPTER III - FEDERAL ENERGY INITIATIVE
- PART B - FEDERAL ENERGY MANAGEMENT
- EO 13221
- EO 13423
- EO 13514
- DoDI 4170.11
- EEIM CRD
- Manage Energy Reporting
- CBM: RPILM
- Description
- Energy program managers monitor for and receive notification of energy reporting required to maintain DoD compliance with federal, state, and local laws, statutes, regulations, and other external mandates which govern how the Department manages energy at its fixed installations. They also identify information needed to perform internal analyses needed to make informed decisions about facility investments, facility operations, utility contracts, etc. The program managers request that appropriate DoD entities provide facility energy information needed to satisfy these internal and external reporting requirements, along with instructions (i.e., format, timeframe) for delivery. Once it is received, they also validate, aggregate, and package facility energy information for delivery to appropriate external entities (e.g., Congress; DoD; OMB; CEQ), and make it available for internal analysis.
- Linked constraints
- PL 109-058
- PL 110-140
- NECPA
- NDAA 2010
- National Defense Authorization Act for Fiscal Year 2010
- DIVISION A-DEPARTMENT OF DEFENSE AUTHORIZATIONS
- TITLE III-OPERATION AND MAINTENANCE
- Subtitle D-Energy Security
- SEC. 332. EXTENSION AND EXPANSION OF REPORTING REQUIREMENTS REGARDING DEPARTMENT OF DEFENSE ENERGY EFFICIENCY PROGRAMS.
- NDAA 2011
- National Defense Authorization Act for Fiscal Year 2011
- DIVISION B-MILITARY CONSTRUCTION AUTHORIZATIONS
- TITLE XXVIII-MILITARY CONSTRUCTION GENERAL PROVISIONS
- Subtitle D-Energy Security
- Sec. 2832. Plan and implementation guidelines for achieving Department of Defense goal regarding use of renewable energy to meet facility energy needs.
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 91 - NATIONAL ENERGY CONSERVATION POLICY
- SUBCHAPTER III - FEDERAL ENERGY INITIATIVE
- PART B - FEDERAL ENERGY MANAGEMENT
- EO 13221
- EO 13423
- EO 13514
- DoDI 4170.11
- EEIM CRD
- Manage Inbound and Outbound Shipments
- CBM: MSSM RPILM
- Description
- This process addresses the receiving, storing, and issuing of materiel at a storage location to produce shipping and packing information required to transport requested materiel/cargo to a specified destination. (SCOR D1.8, D1.9, D1.10, DR1.3)
- Linked constraints
- EO 12906
- Executive Order 12906 Coordinating Geographic Data Acquisition and Access: The National Spatial Data Infrastructure
- Sec. 3. Development of a National Geospatial Data Clearinghouse.
- Sec. 4. Data Standards Activities.
- OMB Circular A-16
- DoDD 4140.1
- DoDD 4500.09E
- DoDD 4500.43
- DoDD 4510.11
- DoDD 5158.04
- DoDI 4500.34
- DoDI 4500.53
- DoDI 8320.04
- DLM 4000.25
- DLM 4000.25 Defense Logistics Management System (DLMS)
- VOLUME 2 SUPPLY STANDARDS AND PROCEDURES
- CHAPTER 10 MATERIEL RECEIPT ACKNOWLEDGEMENT
- C10.1. GENERAL
- C19. CHAPTER 19 UNIQUE ITEM TRACKING
- C23. CHAPTER 23 CATALOG DATA SUPPORT
- VOLUME 3 TRANSPORTATION
- C3. CHAPTER 3 PASSIVE RADIO FREQUENCY IDENTIFICATION TRANSACTIONS
- VOLUME 6 LOGISTICS SYSTEMS INTEROPERABILITY SUPPORT SERVICES
- C2. CHAPTER 2 DoD ACTIVITY ADDRESS DIRECTORY
- DoD 4140.27-M
- DoD 4140.27-M Shelf-Life Item Management Manual (restricted access - CAC)
- Chapter 4 RECEIVING, STORAGE, SURVEILLANCE AND EXTENSIONS (restricted access - CAC)
- 4-3. STORAGE AND CARE OF SUPPLIES IN STORAGE (COSIS)
- 4-4. DISTRIBUTION OPERATIONS.
- 4-5. HAZARDOUS MATERIAL (HAZMAT OR HM) MANAGED AS SHELF-LIFE ITEMS.
- 4-6. PACKAGING
- 4-9. SHELF-LIFE EXTENSION SYSTEM (SLES).
- Chapter 5 REQUISITIONING, ISSUE AND SHIPMENT (restricted access - CAC)
- 5-2. ISSUE/SHIPMENT.
- 5-5. FOREIGN MILITARY SALE (FMS) AND OVERSEAS REQUIREMENTS.
- 5-6. SUPPLY CONDITION CODES APPLIED TO ISSUES/SHIPMENTS.
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 1 GUIDING PRINCIPLES
- C1.1. PURPOSE
- C1.4. SUPPLY CHAIN PROCESSES
- DoD 4500.9-R
- DoD 4500.9-R Defense Transportation Regulation (DTR)
- PART II - Cargo Movement
- CHAPTER 202 CARGO ROUTING AND MOVEMENT
- CHAPTER 203 SHIPPER, TRANSSHIPPER, AND RECEIVER REQUIREMENTS AND PROCEDURES
- CHAPTER 206 BILLS OF LADING (BLs)
- CHAPTER 207 CARRIER PERFORMANCE
- CHAPTER 208 PACKAGING AND HANDLING
- CHAPTER 209 LOSS AND DAMAGE CLAIM PREVENTION AND ASTRAY FREIGHT PROCEDURES
- PART III - Mobility
- CHAPTER 302 MOBILIZATION AND PRE-DEPLOYMENT ACTIVITIES
- E. PLANNING CONSIDERATIONS FOR DEPLOYMENT, SUSTAINMENT, AND REDEPLOYMENT
- CHAPTER 303 DEPLOYMENT ACTIVITIES
- B. AIR TRANSPORTATION
- CHAPTER 305 REDEPLOYMENT ACTIVITIES
- A. GENERAL
- B. USE OF DD FORM 1907, SIGNATURE AND TALLY RECORD
- PART IV - Personal Property, April 2003
- CHAPTER 402 HOUSEHOLD GOODS AND UNACCOMPANIED BAGGAGE
- I. PORT SELECTION FOR CODE 5 SHIPMENTS
- J. ITGBL SHIPMENTS ENTERING THE DTS
- K. CARRIER RESPONSIBILITIES AFTER APPROVAL BY SDDC
- S. TRAFFIC DISTRIBUTION
- T. DOMESTIC TDR
- CHAPTER 403 SHIPMENT WEIGHING AND MARKING PROCEDURES
- B. WEIGHT DETERMINATION AND REWEIGH
- C. SHIPMENT MARKING
- CHAPTER 404 DIRECT PROCUREMENT METHOD
- F. CONTAINERS
- G. PROCEDURES
- CHAPTER 405 RATES, CHARGES, AND BILLINGS
- F. TRANSPORTATION AND ACCESSORIAL CHARGES
- CHAPTER 406 STORAGE
- A. SIT
- CHAPTER 407 MOBILE HOMES
- D. CARRIER OR AGENT FACILITIES
- G. SIT
- H. SHIPMENT TO AND WITHIN ALASKA
- CHAPTER 409 SHIPMENT PROCEDURES FOR PRIVATELY OWNED FIREARMS (POFS) AND AMMUNITION
- H. SHIPMENT BY THROUGH GOVERNMENT BILL OF LADING (TGBL) DPM
- I. SHIPMENT THROUGH THE USPS
- CHAPTER 410 SPECIALIZED PROCEDURES
- E. PERSONAL PROPERTY SHIPMENTS OF DECEASED MEMBERS/EMPLOYEES
- CHAPTER 412 BOATS
- F. SIT
- DoD 4515.13-R
- ChargeCardGuide
- Department of Defense Government Charge Card Guidebook for Establishing and Managing Purchase, Travel, and Fuel Card Programs
- Appendix A Unique Business Rules for Purchase Card Programs
- Appendix C Government Purchase Card Guide to Overseas (OCONUS) Shipments
- EO 12906
- Manage Renewable Energy Purchase
- CBM: RPILM
- Description
- The energy manager oversees efforts to identify viable alternatives for purchasing renewable energy, and select and implement the preferred option.
- Linked constraints
- PL 109-058
- PL 110-140
- NECPA
- NDAA 2010
- National Defense Authorization Act for Fiscal Year 2010
- DIVISION A-DEPARTMENT OF DEFENSE AUTHORIZATIONS
- TITLE III-OPERATION AND MAINTENANCE
- Subtitle D-Energy Security
- SEC. 332. EXTENSION AND EXPANSION OF REPORTING REQUIREMENTS REGARDING DEPARTMENT OF DEFENSE ENERGY EFFICIENCY PROGRAMS.
- NDAA 2011
- National Defense Authorization Act for Fiscal Year 2011
- DIVISION B-MILITARY CONSTRUCTION AUTHORIZATIONS
- TITLE XXVIII-MILITARY CONSTRUCTION GENERAL PROVISIONS
- Subtitle D-Energy Security
- Sec. 2832. Plan and implementation guidelines for achieving Department of Defense goal regarding use of renewable energy to meet facility energy needs.
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 91 - NATIONAL ENERGY CONSERVATION POLICY
- SUBCHAPTER III - FEDERAL ENERGY INITIATIVE
- PART B - FEDERAL ENERGY MANAGEMENT
- EO 13423
- EO 13514
- DoDI 4170.11
- EEIM CRD
- Manage Sales and Procurement
- CBM: MSSM RPILM
- Description
- This process verifies commitment of funds, awards the contract, performs receipt and acceptance, tracks and monitors the contract to ensure that a commercial supplier is meeting requirements in accordance with the terms and conditions of the contract for providing goods/services, including support activities from contract award to close-out. This process also manages transactions involving sales, services, and transfers between two entities of the Government, including the ability to validate supplier/buyer information; enter, accept, review, send, issue, and modify inter/intra agency orders; send inter/intra agency agreement notifications; receive inter/intra agency procurement evidence; receive and accept goods obtained intragovernmentally; and receive inter/intra agency invoice.
- 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 A--GENERAL
- PART 4-ADMINISTRATIVE MATTERS
- Subpart 4.5-Electronic Commerce in Contracting
- Subpart 4.6-Contract Reporting
- Subpart 4.15-American Recovery and Reinvestment Act-Reporting Requirements
- SUBCHAPTER B--ACQUISITION PLANNING
- PART 5-PUBLICIZING CONTRACT ACTIONS
- Subpart 5.4-Release of Information
- PART 7-ACQUISITION PLANNING
- Subpart 7.1-Acquisition Plans
- Subpart 7.2-Planning for the Purchase of Supplies in Economic Quantities
- Subpart 7.3-Contractor Versus Government Performance
- Subpart 7.4-Equipment Lease or Purchase
- Subpart 7.5-Inherently Governmental Functions
- PART 8-REQUIRED SOURCES OF SUPPLIES AND SERVICES
- Subpart 8.1-Excess Personal Property
- Subpart 8.8-Acquisition of Printing and Related Supplies
- PART 9-CONTRACTOR QUALIFICATIONS
- Subpart 9.5-Organizational and Consultant Conflicts of Interest
- PART 10-MARKET RESEARCH
- PART 12-ACQUISITION OF COMMERCIAL ITEMS
- Subpart 12.1-Acquisition of Commercial Items-General
- Subpart 12.2-Special Requirements for the Acquisition of Commercial Items
- SUBCHAPTER D--SOCIOECONOMIC PROGRAMS
- PART 24-PROTECTION OF PRIVACY AND FREEDOM OF INFORMATION
- Subpart 24.2-Freedom of Information Act
- SUBCHAPTER H--CLAUSES AND FORMS
- PART 53-FORMS
- Subpart 53.1-General
- Subpart 53.2-Prescription of Forms
- Subpart 53.3-Illustrations of Forms
- DFARS
- Defense Federal Acquisition Regulations Supplement (DFARS)
- Part 224-Protection of Privacy and Freedom of Information
- SUBPART 224.2--freedom of information act
- ChargeCardGuide
- Department of Defense Government Charge Card Guidebook for Establishing and Managing Purchase, Travel, and Fuel Card Programs
- Appendix A Unique Business Rules for Purchase Card Programs
- ICPS
- Internal Controls for Procurement Systems
- Attachment 1
- Public Law 112-194
- Notify Accepting Officials
- CBM: RPILM
- Description
- This process notifies the Accepting Official(s) to execute acceptance of Real Property.
- Linked constraints
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 8500.01E
- DoDI 8500.2
- DoDI 8510.01
- Perform Acceptance Procedures
- CBM: MSSM RPILM
- Description
- 10/12/2010 From EBPM (release 2.3) This process comprises documenting the date and location the acceptance procedures were performed as well as verifying that the goods or services received met contractual requirements. Perform Acceptance Procedures for Other Goods and Services (this process is in the current BEA, but the last sentence would need removal) This process includes the initiation and processing of the necessary activities to accept goods or services. This includes evaluating and validating goods and/or services against the invoice, receiving report, and terms and conditions specified in the contract or intragovernmental order. A discrepancy report is created if a discrepancy is noted.
- Linked constraints
- NDAA 2013
- National Defense Authorization Act for Fiscal Year 2013
- DIVISION A-DEPARTMENT OF DEFENSE AUTHORIZATIONS
- TITLE VIII-ACQUISITION POLICY, ACQUISITION MANAGEMENT, AND RELATED MATTERS
- Subtitle E-Other Matters
- SEC. 862. UNIFORM CONTRACT WRITING SYSTEM REQUIREMENTS
- CFR Title 48
- CFR Title 48 Federal Acquisition Regulations System
- CHAPTER 1--FEDERAL ACQUISITION REGULATION
- SUBCHAPTER A--GENERAL
- PART 4-ADMINISTRATIVE MATTERS
- Subpart 4.5-Electronic Commerce in Contracting
- Subpart 4.6-Contract Reporting
- Subpart 4.15-American Recovery and Reinvestment Act-Reporting Requirements
- SUBCHAPTER B--ACQUISITION PLANNING
- PART 5-PUBLICIZING CONTRACT ACTIONS
- Subpart 5.4-Release of Information
- PART 7-ACQUISITION PLANNING
- Subpart 7.1-Acquisition Plans
- Subpart 7.2-Planning for the Purchase of Supplies in Economic Quantities
- Subpart 7.3-Contractor Versus Government Performance
- Subpart 7.4-Equipment Lease or Purchase
- Subpart 7.5-Inherently Governmental Functions
- PART 8-REQUIRED SOURCES OF SUPPLIES AND SERVICES
- Subpart 8.1-Excess Personal Property
- Subpart 8.8-Acquisition of Printing and Related Supplies
- PART 9-CONTRACTOR QUALIFICATIONS
- Subpart 9.5-Organizational and Consultant Conflicts of Interest
- PART 10-MARKET RESEARCH
- PART 12-ACQUISITION OF COMMERCIAL ITEMS
- Subpart 12.1-Acquisition of Commercial Items-General
- Subpart 12.2-Special Requirements for the Acquisition of Commercial Items
- SUBCHAPTER D--SOCIOECONOMIC PROGRAMS
- PART 24-PROTECTION OF PRIVACY AND FREEDOM OF INFORMATION
- Subpart 24.2-Freedom of Information Act
- SUBCHAPTER E--GENERAL CONTRACTING REQUIREMENTS
- PART 32-CONTRACT FINANCING
- Subpart 32.9-Prompt Payment
- Subpart 32.10-Performance-Based Payments
- SUBCHAPTER G--CONTRACT MANAGEMENT
- PART 46-QUALITY ASSURANCE
- Subpart 46.5-Acceptance
- Subpart 46.6-Material Inspection and Receiving Reports
- SUBCHAPTER H--CLAUSES AND FORMS
- PART 53-FORMS
- Subpart 53.1-General
- Subpart 53.2-Prescription of Forms
- Subpart 53.3-Illustrations of Forms
- DoDI 8320.04
- DFARS
- Defense Federal Acquisition Regulations Supplement (DFARS)
- Part 224-Protection of Privacy and Freedom of Information
- SUBPART 224.2--freedom of information act
- Part 227-Patents, Data, and Copyrights
- SUBPART 227.70--INFRINGEMENT CLAIMS, LICENSES, AND ASSIGNMENTS
- Part 232-Contract Financing
- SUBPART 232.9--PROMPT PAYMENT
- SUBPART 232.10--PERFORMANCE-BASED PAYMENTS
- SUBPART 232.70-ELECTRONIC SUBMISSION AND PROCESSING OF PAYMENT REQUESTS AND RECEIVING REPORTS
- Part 245--Government Property
- SUBPART 245.6--REPORTING, REUTILIZATION, AND DISPOSAL
- Part 252-Solicitation Provisions and Contract Clauses
- SUBPART 252.2--TEXT OF PROVISIONS AND CLAUSES
- APPENDIX F: MATERIAL INSPECTION AND RECEIVING REPORT
- NDAA 2013
- Perform Asset Accountability
- CBM: MSSM RPILM
- Description
- This process records accountability and control for all property throughout its lifecycle, from when the Government takes title to or possession of property until when formally relieved of accountability by authorized means. This process also establishes the responsibility imposed by law, lawful order, or regulation, accepted by the Department for keeping accurate records, to ensure control of property, with or without physical possession. The responsibility, in this context, refers to the Department's fiduciary duties to protect the public interest. This process establishes and maintains the Department's formal property records, systems, and financial records, in connection with Government property, irrespective of whether the property is in the Department's possession.
- Linked constraints
- NDAA 2013
- National Defense Authorization Act for Fiscal Year 2013
- DIVISION A-DEPARTMENT OF DEFENSE AUTHORIZATIONS
- TITLE VIII-ACQUISITION POLICY, ACQUISITION MANAGEMENT, AND RELATED MATTERS
- Subtitle E-Other Matters
- SEC. 862. UNIFORM CONTRACT WRITING SYSTEM REQUIREMENTS
- CFR Title 48
- CFR Title 48 Federal Acquisition Regulations System
- CHAPTER 1--FEDERAL ACQUISITION REGULATION
- SUBCHAPTER A--GENERAL
- PART 4-ADMINISTRATIVE MATTERS
- Subpart 4.5-Electronic Commerce in Contracting
- Subpart 4.6-Contract Reporting
- Subpart 4.15-American Recovery and Reinvestment Act-Reporting Requirements
- SUBCHAPTER B--ACQUISITION PLANNING
- PART 5-PUBLICIZING CONTRACT ACTIONS
- Subpart 5.4-Release of Information
- PART 7-ACQUISITION PLANNING
- Subpart 7.1-Acquisition Plans
- Subpart 7.2-Planning for the Purchase of Supplies in Economic Quantities
- Subpart 7.3-Contractor Versus Government Performance
- Subpart 7.4-Equipment Lease or Purchase
- Subpart 7.5-Inherently Governmental Functions
- PART 8-REQUIRED SOURCES OF SUPPLIES AND SERVICES
- Subpart 8.1-Excess Personal Property
- Subpart 8.8-Acquisition of Printing and Related Supplies
- PART 9-CONTRACTOR QUALIFICATIONS
- Subpart 9.5-Organizational and Consultant Conflicts of Interest
- PART 10-MARKET RESEARCH
- PART 12-ACQUISITION OF COMMERCIAL ITEMS
- Subpart 12.1-Acquisition of Commercial Items-General
- Subpart 12.2-Special Requirements for the Acquisition of Commercial Items
- SUBCHAPTER D--SOCIOECONOMIC PROGRAMS
- PART 24-PROTECTION OF PRIVACY AND FREEDOM OF INFORMATION
- Subpart 24.2-Freedom of Information Act
- SUBCHAPTER G--CONTRACT MANAGEMENT
- PART 45-GOVERNMENT PROPERTY
- PART 46-QUALITY ASSURANCE
- SUBCHAPTER H--CLAUSES AND FORMS
- PART 53-FORMS
- Subpart 53.1-General
- Subpart 53.2-Prescription of Forms
- Subpart 53.3-Illustrations of Forms
- EO 12906
- Executive Order 12906 Coordinating Geographic Data Acquisition and Access: The National Spatial Data Infrastructure
- Sec. 3. Development of a National Geospatial Data Clearinghouse.
- Sec. 4. Data Standards Activities.
- SFFAS 6
- OMB Circular A-16
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 4151.18
- DoDD 4400.01E
- DoDD 4715.1E
- DoDD 5000.01
- DoDD 5160.65
- DoDD 8190.1
- DoDD 8320.03
- DoDD 8500.01E
- DoDI 3000.04
- DoDI 3110.06
- DoDI 4715.6
- DoDI 5000.64
- DoDI 5000.64 Accountability and Management of DoD Equipment and Other Accountable Property
- 1. PURPOSE
- 4. POLICY
- ENCLOSURE 3 PROCEDURES
- DoDI 5210.63
- DoDI 6055.1
- DoDI 8320.04
- DoDI 8500.2
- DoDI 8510.01
- DLM 4000.25
- DLM 4000.25-4
- DoD 4100.39-M
- DoD 4120.24-M
- DoD 4140.26-M
- DoD 4140.27-M
- DoD 4140.32-M
- DoD 4140.64-M
- DoD 4160.21-M
- DoD 4160.28-M Vol 1
- DoD 4160.28-M, Volume 1 Defense Demilitarization: Program Administration
- 4. RESPONSIBILITIES
- 5. PROCEDURES
- ENCLOSURE 2 RESPONSIBILITIES
- ENCLOSURE 3 DEMIL PROGRAM ADMINISTRATION
- ENCLOSURE 5 DEMIL PLANNING GUIDANCE
- DoD 5100.76-M
- DoD 6055.09-M
- DoD FMR Vol 02B
- DoD FMR Vol 05
- DoD FMR Vol 11B
- DoD FMR Vol 13
- DoD 5200.08-R
- DFARS
- Defense Federal Acquisition Regulations Supplement (DFARS)
- Part 246-Quality Assurance
- NDAA 2013
- Perform Asset Valuation
- CBM: MSSM RPILM
- Description
- This process determines, records, and maintains the fiscal accountability requirements for asset values, depreciation, amortization and depletion of assets, and any adjustment to the valuation as a result of a change in the condition of the asset. This accountability shall include information that is recorded in the records of the Department of Defense financial and property management systems.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER I - GENERAL
- SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION
- SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS
- CHAPTER 37 - CLAIMS
- SUBCHAPTER II - CLAIMS OF THE UNITED STATES GOVERNMENT
- CHAPTER 39 - PROMPT PAYMENT
- SUBTITLE V - GENERAL ASSISTANCE ADMINISTRATION
- CHAPTER 65 - INTERGOVERNMENTAL COOPERATION
- USC Title 32
- USC Title 32 National Guard
- CHAPTER 7 - SERVICE, SUPPLY, AND PROCUREMENT
- Sec. 704. Accountability: relief from upon order to active duty
- Sec. 706. Return of arms and equipment upon relief from Federal service
- Sec. 710. Accountability for property issued to the National Guard
- Sec. 711. Disposition of obsolete or condemned property
- USC Title 33
- USC Title 33 Navigation and Navigable Waters
- CHAPTER 40 - OIL POLLUTION
- SUBCHAPTER I - OIL POLLUTION LIABILITY AND COMPENSATION
- Sec. 2704. Limits on liability
- Sec. 2716. Financial responsibility
- USC Title 37
- USC Title 37 Pay and Allowances of the Uniformed Services
- CHAPTER 7 - ALLOWANCES
- Sec. 403. Basic allowance for housing
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 5 - PROPERTY MANAGEMENT
- SUBCHAPTER II - USE OF PROPERTY
- Sec. 522. Reimbursement for transfer of excess property
- SUBCHAPTER IV - PROCEEDS FROM SALE OR TRANSFER
- CHAPTER 13 - PUBLIC PROPERTY
- Sec. 1314. Easements
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- 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.
- SUBCHAPTER II - DEFENSE HOUSING
- Sec. 1524. Declaration of policy; disposal of housing
- 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 119 - HOMELESS ASSISTANCE
- SUBCHAPTER V - IDENTIFICATION AND USE OF SURPLUS FEDERAL PROPERTY
- Sec. 11411. Use of unutilized and underutilized public buildings and real property to assist the homeless
- USC Title 43
- USC Title 43 Public Lands
- CHAPTER 6 - WITHDRAWAL FROM SETTLEMENT, LOCATION, SALE, OR ENTRY
- Sec. 156. Approval by Congress necessary for withdrawal, reservation, or restriction of over 5,000 acres for any Department of Defense project or facility
- Sec. 157. Application for withdrawal, reservation, or restriction; specifications
- Sec. 158. Mineral resources on withdrawn lands; disposition and exploration
- CHAPTER 8A - GRAZING LANDS
- SUBCHAPTER I - GENERALLY
- Sec. 315q. Withdrawal of lands for war or national defense purposes; payment for cancellation of permits or licenses
- EO 12906
- Executive Order 12906 Coordinating Geographic Data Acquisition and Access: The National Spatial Data Infrastructure
- Sec. 3. Development of a National Geospatial Data Clearinghouse.
- Sec. 4. Data Standards Activities.
- EO 13327
- SFFAS 1
- SFFAS 1 Accounting for Selected Assets and Liabilities
- RECOMMENDED STANDARDS
- SPECIFIC STANDARDS
- Accounts Payable
- Other Current Liabilities
- SFFAS 2
- SFFAS 2 Accounting for Direct Loans and Loan Guarantees
- THE ACCOUNTING STANDARDS
- 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
- Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
- Write-off of Direct Loans
- 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
- 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
- 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
- CAPITAL LEASES
- SFFAS 6
- SFFAS 6 Accounting for Property, Plant, and Equipment
- INTRODUCTION
- CAPITALIZATION THRESHOLDS
- ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT
- STANDARDS AND CATEGORIES
- 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
- OTHER FINANCING SOURCES
- RECOGNITION AND MEASUREMENT OF OTHER FINANCING SOURCES
- Transfers of Assets
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- Chapter 1: Introduction and Background
- Stewardship PP&E
- 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
- SFFAS 10
- SFFAS 10 Accounting for Internal Use Software
- Accounting Standard
- Software Development Phases
- Recognition, Measurement, and Disclosure
- Software Used as General PP&E
- Capitalizable Cost
- Multiuse Software
- Integrated Software
- Bundled Products and Services
- Capitalization Thresholds
- Enhancements
- Post-implementation/Operational Software
- Developmental Software
- Amortization
- Disclosures
- Implementation
- SFFAS 14
- SFFAS 19
- SFFAS 19 Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- TECHNICAL AMENDMENTS TO SFFAS NO. 2
- Effective Interest Rate
- 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
- 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 10-OVERVIEW OF THE BUDGET
- SECTION 20-TERMS AND CONCEPTS
- PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
- SECTION 83-OBJECT CLASSIFICATION (MAX SCHEDULE O)
- PART 5 FEDERAL CREDIT
- SECTION 185-FEDERAL CREDIT
- OMB Circular A-16
- OMB Circular A-21
- OMB Circular A-21 Principles for Determining Costs Applicable to Grants, Contracts, and Other Agreements with Educational Institutions
- J. General provisions for selected items of cost.
- OMB Circular A-50
- OMB Circular A-50 Audit Followup
- 8. Action Requirements.
- OMB Circular A-110
- 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 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
- JFMIP FFMSR-8
- FFMSR-8 - System Requirements for Managerial Cost Accounting Link unavailable at time of publication
- Chapter 1 - System Requirements Overview
- 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-99-8
- JFMIP SR-99-08 Direct Loan 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
- System Overview
- Introduction to Functional Requirements
- Lender Management
- Guarantee Extension and Maintenance
- Portfolio Management
- Acquired Loan Servicing
- 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
- Managing and Accounting for Property:
- 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
- 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
- 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
- General Requirements for Inventory, Supplies and Materials Acquisition Process
- 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
- Appendix C: Inventory, Supplies and Materials Valuation
- OFFM-NO-0106
- Core Financial System Requirements OFFM-NO-0106
- Payment Management Function
- Payee Information Maintenance Process
- Accounts Payable Process
- Receivable Management Function
- Receivables and Billing Process
- Cost Management Function
- Cost Reporting Process
- DoDD 4140.1
- DoDD 8500.01E
- DoDI 4165.14
- DoDI 5000.64
- DoDI 8320.04
- DoDI 8500.2
- DoDI 8510.01
- 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
- C3. CHAPTER 3 ISSUE, BACKORDER, DEMAND, LOAN, AND SINGLE MANAGER FOR CONVENTIONAL AMMUNITION FREEZE/UNFREEZE ACTIONS
- C3.3. MAINTAINING ACCOUNTABILITY DURING MAINTENANCE ACTIONS
- C3.7. LOAN TRANSACTIONS
- C4. CHAPTER 4 RECEIPT AND DUE-IN
- C4.6. TIME STANDARDS FOR PROCESSING RECEIPTS
- C4.7. CONTROL OF RECEIPTS
- C4.9. PROCESSING DISCREPANT/DEFICIENT RECEIPTS
- C4.11. REPLY TO MATERIEL RECEIPT FOLLOW-UPS
- C4.12. MAINTAINING ACCOUNTABILITY DURING MAINTENANCE ACTIONS
- C4.13. RECLAIMED ITEMS
- C6. CHAPTER 6 MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.5 POLICY
- C6.6 PREPARING AND SENDING MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.7 FOLLOW-UPS FOR DELINQUENT MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.9 QUALITY CONTROL
- C6.10 MANAGEMENT EVALUATION
- C7. CHAPTER 7 PHYSICAL INVENTORY CONTROL
- C7.1. GENERAL.
- C7.2. POLICY.
- C7.3. PHYSICAL INVENTORY PROCEDURES
- C7.4. RESEARCH OF POTENTIAL OR ACTUAL INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY) - DOCUMENT IDENTIFIER CODE D8A/D9A
- C7.5. REVERSAL OF INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY)- DOCUMENT IDENTIFIER CODE D8A/D9A.
- C7.8. RECORD RECONCILIATION PROGRAM.
- C7.10. QUALITY CONTROL
- C7.11. PHYSICAL INVENTORY CONTROL PROGRAM PERFORMANCE ASSESSMENT
- DoD 4140.26-M
- DoD 4160.21-M
- DOD 4160.21-M Defense Materiel Disposition Manual
- CHAPTER 2 RESPONSIBILITIES
- 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 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS
- 0601 GENERAL
- 0603 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 8 FACILITIES SUSTAINMENT AND RESTORATION/MODERNIZATION
- 0804 REVENUE FROM TRANSFER OR DISPOSAL OF DOD REAL PROPERTY AND REVENUE FROM LEASING OUT OF DOD ASSETS
- CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS
- 0901 GENERAL
- DoD FMR Vol 03
- DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources
- CHAPTER 11 UNMATCHED DISBURSEMENTS, NEGATIVE UNLIQUIDATED OBLIGATIONS, AND IN-TRANSIT DISBURSEMENTS
- 1110 CORRECTIONS AND POSTINGS OF DISBURSEMENTS INVOLVING THE WORKING CAPITAL FUNDS
- CHAPTER 15 RECEIPT AND USE OF BUDGETARY RESOURCES EXECUTION LEVEL
- 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
- 1705. DOCUMENTATION STANDARDS
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 1 FINANCIAL CONTROL OF ASSETS
- 0102. ACCOUNTING STANDARDS
- 0105. INVENTORY AND RELATED PROPERTY
- 0107. PROPERTY, PLANT AND EQUIPMENT
- CHAPTER 3 RECEIVABLES
- 0303 RECEIVABLES POLICY AND PROCEDURES
- CHAPTER 4 INVENTORY AND RELATED PROPERTY
- 0401 GENERAL
- 0402 OPERATING MATERIALS AND SUPPLIES
- CHAPTER 6 PROPERTY, PLANT, AND EQUIPMENT
- 0601. GENERAL
- 0602. ACCOUNTING FOR GENERAL PP&E
- 0603. ACCOUNTING FOR STEWARDSHIP PP&E
- CHAPTER 11 COMPONENT DEBT
- 1101. GENERAL
- CHAPTER 12 UNEARNED REVENUE AND OTHER LIABILITIES
- CHAPTER 16 REVENUE AND OTHER FINANCING SOURCES, GAINS, AND LOSSES
- 1602 REVENUE
- 1605 GAINS AND LOSSES
- APPENDIX A TABLE OF TRANSACTIONS
- 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.
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- 2004 PRODUCTION COST COMPONENTS
- DoD FMR Vol 06A
- DoD FMR Vol 06B
- DoD FMR Vol 06B - For and Content of the Department of Defense Audited Financial Statements
- Chapter 11 Required Supplementary Stewardship Information Reporting
- 1101 GENERAL
- 1103 NONFEDERAL PHYSICAL PROPERTY
- CHAPTER 12 REQUIRED SUPPLEMENTARY INFORMATION
- 1201 OVERVIEW
- 1204 HERITAGE ASSETS AND STEWARDSHIP LAND CONDITION INFORMATION
- 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 16 ACCOUNTING FOR PRODUCTION AND SALE OF FOREST PRODUCTS
- 1602. POLICY AND PROCEDURES
- DoD FMR Vol 11B
- DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)
- 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 11 REIMBURSEMENTS AND REVENUE RECOGNITION
- 1101. REIMBURSEMENTS
- 1102. REVENUE RECOGNITION
- CHAPTER 12 EXPENSES
- 1202 MILITARY PERSONNEL 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 3 CONTRIBUTIONS FOR DEFENSE PROGRAMS, PROJECTS, AND ACTIVITIES
- 0303 POLICY ON CONTRIBUTIONS
- 0304 REPORTING ON CONTRIBUTIONS
- CHAPTER 4 DIRECT LOANS AND LOAN GUARANTEES
- 0402 STANDARDS
- CHAPTER 5 GRANTS AND COOPERATIVE AGREEMENTS
- 0502 ACCOUNTING STANDARDS FOR GRANTS AND COOPERATIVE AGREEMENTS
- 0504 FINANCIAL MANAGEMENT FOR GRANTS AND COOPERATIVE AGREEMENTS
- CHAPTER 7 FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN
- 0702 GENERAL REQUIREMENTS
- 0708 SUPPLY SYSTEM MATERIEL
- 0709 PETROLEUM PRODUCT/LOSSES
- CHAPTER 9 INTERNATIONAL AGREEMENTS
- 0904 FISCAL CONSIDERATIONS
- 0905 PROPOSED AGREEMENT
- CHAPTER 11 PRIVATIZATION OF DEFENSE UTILITY SYSTEMS
- 1102 CONSIDERATION FOR CONVEYANCE OF UTILITY SYSTEMS
- 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
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1401 OVERVIEW
- 1402 POLICY AND PROCEDURES
- CHAPTER 19 FOOD SERVICE PROGRAM
- 1901 OVERVIEW
- 1902 REIMBURSABLE MEAL AND MEAL SERVICE (OPERATING) CHARGES
- 1905 DISPOSITION OF FUNDS
- DoD FMR Vol 13
- DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures
- CHAPTER 3 ASSETS, LIABILITIES, AND NET WORTH
- 0302 CURRENT ASSETS
- 0303 NONCURRENT ASSETS
- DoD FMR Vol 15
- DOD FMR Vol 15 - Security Assistance Policy and Procedures
- CHAPTER 7 PRICING
- 0704 CASH SALES OF DEFENSE ARTICLES AND SERVICES FROM NEW PROCUREMENT FOR DIRECT DELIVERY AND PARTICIPATION IN NEW PRODUCTION
- 0707 COOPERATIVE LOGISTICS SUPPLY SUPPORT ARRANGEMENTS
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 3 SOURCE
- C3.8. RECEIPT PROCESSING
- CHAPTER 5 DELIVER
- C5.7. ITEM ACCOUNTABILITY, CONTROL, AND STEWARDSHIP
- CHAPTER 9 SPECIAL REQUIREMENTS
- C9.2. SUPPLY SYSTEM INVENTORY REPORT (SSIR)
- C9.3. AMMUNITION STRATIFICATION, REPORTING, AND CROSS LEVELING
- C9.5. EXCHANGE OR SALE OF NONEXCESS PERSONAL PROPERTY
- USC Title 31
- Perform Build and Make and Maintenance and Sustainment
- CBM: MSSM RPILM
- Description
- This process is associated with developing plant, property, and equipment assets, maintaining them in standard working condition, and extending their capacity, capability, or useful life through fabrication, assembly, mixing, separating, forming, machining and chemical processes. Examples of these activities include new footprint construction of buildings, and facilities and production of equipment, as well as repair, overhaul, restoration, and modernization of property and equipment. As referenced by the SCOR model for MAKE.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- 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
- CHAPTER 7 - FOREIGN EXCESS PROPERTY
- CHAPTER 9 - URBAN LAND USE
- CHAPTER 11 - SELECTION OF ARCHITECTS AND ENGINEERS
- CHAPTER 13 - PUBLIC PROPERTY
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 31 - GENERAL
- SUBCHAPTER I - OVERSIGHT AND REGULATION OF PUBLIC BUILDINGS
- SUBCHAPTER II - ACQUIRING LAND
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- PART D - PUBLIC BUILDINGS, GROUNDS, AND PARKS IN THE DISTRICT OF COLUMBIA
- CHAPTER 83 - WASHINGTON METROPOLITAN REGION DEVELOPMENT
- CHAPTER 87 - PHYSICAL DEVELOPMENT OF NATIONAL CAPITAL REGION
- CHAPTER 89 - NATIONAL CAPITAL MEMORIALS AND COMMEMORATIVE WORKS
- SUBTITLE VI - MISCELLANEOUS
- CHAPTER 177 - ALASKA COMMUNICATIONS DISPOSAL
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE
- SUBCHAPTER VII - DISPOSAL OF WAR AND VETERANS' HOUSING
- Sec. 1585. Acquisition of housing sites
- CFR Title 48
- CFR Title 48 Federal Acquisition Regulations System
- CHAPTER 1--FEDERAL ACQUISITION REGULATION
- SUBCHAPTER A--GENERAL
- PART 4-ADMINISTRATIVE MATTERS
- Subpart 4.5-Electronic Commerce in Contracting
- Subpart 4.6-Contract Reporting
- Subpart 4.15-American Recovery and Reinvestment Act-Reporting Requirements
- SUBCHAPTER B--ACQUISITION PLANNING
- PART 5-PUBLICIZING CONTRACT ACTIONS
- Subpart 5.4-Release of Information
- PART 7-ACQUISITION PLANNING
- Subpart 7.1-Acquisition Plans
- Subpart 7.2-Planning for the Purchase of Supplies in Economic Quantities
- Subpart 7.3-Contractor Versus Government Performance
- Subpart 7.4-Equipment Lease or Purchase
- Subpart 7.5-Inherently Governmental Functions
- PART 8-REQUIRED SOURCES OF SUPPLIES AND SERVICES
- Subpart 8.1-Excess Personal Property
- Subpart 8.8-Acquisition of Printing and Related Supplies
- PART 9-CONTRACTOR QUALIFICATIONS
- Subpart 9.5-Organizational and Consultant Conflicts of Interest
- PART 10-MARKET RESEARCH
- PART 12-ACQUISITION OF COMMERCIAL ITEMS
- Subpart 12.1-Acquisition of Commercial Items-General
- Subpart 12.2-Special Requirements for the Acquisition of Commercial Items
- SUBCHAPTER D--SOCIOECONOMIC PROGRAMS
- PART 24-PROTECTION OF PRIVACY AND FREEDOM OF INFORMATION
- Subpart 24.2-Freedom of Information Act
- SUBCHAPTER G--CONTRACT MANAGEMENT
- PART 45-GOVERNMENT PROPERTY
- PART 46-QUALITY ASSURANCE
- SUBCHAPTER H--CLAUSES AND FORMS
- PART 53-FORMS
- Subpart 53.1-General
- Subpart 53.2-Prescription of Forms
- Subpart 53.3-Illustrations of Forms
- EO 12906
- Executive Order 12906 Coordinating Geographic Data Acquisition and Access: The National Spatial Data Infrastructure
- Sec. 3. Development of a National Geospatial Data Clearinghouse.
- Sec. 4. Data Standards Activities.
- SFFAS 6
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- CHAPTER 2: STANDARD - HERITAGE ASSETS
- CHAPTER 4: STANDARD - STEWARDSHIP LAND
- CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY
- OMB Circular A-16
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 4151.18
- DoDD 4400.01E
- DoDD 4715.1E
- DoDD 5000.01
- DoDD 5160.65
- DoDD 8190.1
- DoDD 8320.03
- DoDD 8500.01E
- DoDI 3000.04
- DoDI 3110.06
- DoDI 4151.19
- DoDI 4715.6
- DoDI 5000.64
- DoDI 5210.63
- DoDI 6055.1
- DoDI 8320.04
- DoDI 8500.2
- DoDI 8510.01
- DLM 4000.25
- DoD 4140.26-M
- DoD 4140.27-M
- DoD 4140.32-M
- DoD 4160.21-M
- DoD 5100.76-M
- DoD 6055.09-M
- DoD FMR Vol 02B
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- DoD FMR Vol 05
- DoD FMR Vol 11B
- DoD FMR Vol 13
- DoD 5200.08-R
- DFARS
- Defense Federal Acquisition Regulations Supplement (DFARS)
- Part 246-Quality Assurance
- USC Title 31
- Perform Construction Restoration Modernization
- CBM: RPILM MSSM
- Description
- The Perform Construction Restoration Modernization process incorporates real property construction, restoration and modernization activities such as engineering and architectural design, scheduling, executing construction tasks, inspection as specified by a contract, updating the construction-in-progress account and providing associated non-financial transactions. It utilizes resources for improving facilities and replacement work to restore facilities damaged by actions such as inadequate sustainment, excessive age, natural disaster, fire, accident, or other causes and facilitates the alteration of facilities solely to implement new or higher standards (including regulatory changes), to accommodate new functions, or to replace building components that typically last beyond overall service life (such as foundations and structural members).
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE
- SUBCHAPTER VII - DISPOSAL OF WAR AND VETERANS' HOUSING
- Sec. 1585. Acquisition of housing sites
- CFR Title 48
- CFR Title 48 Federal Acquisition Regulations System
- CHAPTER 1--FEDERAL ACQUISITION REGULATION
- SUBCHAPTER A--GENERAL
- PART 4-ADMINISTRATIVE MATTERS
- Subpart 4.5-Electronic Commerce in Contracting
- Subpart 4.6-Contract Reporting
- Subpart 4.15-American Recovery and Reinvestment Act-Reporting Requirements
- SUBCHAPTER B--ACQUISITION PLANNING
- PART 5-PUBLICIZING CONTRACT ACTIONS
- Subpart 5.4-Release of Information
- PART 7-ACQUISITION PLANNING
- Subpart 7.1-Acquisition Plans
- Subpart 7.2-Planning for the Purchase of Supplies in Economic Quantities
- Subpart 7.3-Contractor Versus Government Performance
- Subpart 7.4-Equipment Lease or Purchase
- Subpart 7.5-Inherently Governmental Functions
- PART 8-REQUIRED SOURCES OF SUPPLIES AND SERVICES
- Subpart 8.1-Excess Personal Property
- Subpart 8.8-Acquisition of Printing and Related Supplies
- PART 9-CONTRACTOR QUALIFICATIONS
- Subpart 9.5-Organizational and Consultant Conflicts of Interest
- PART 10-MARKET RESEARCH
- PART 12-ACQUISITION OF COMMERCIAL ITEMS
- Subpart 12.1-Acquisition of Commercial Items-General
- Subpart 12.2-Special Requirements for the Acquisition of Commercial Items
- SUBCHAPTER D--SOCIOECONOMIC PROGRAMS
- PART 24-PROTECTION OF PRIVACY AND FREEDOM OF INFORMATION
- Subpart 24.2-Freedom of Information Act
- SUBCHAPTER G--CONTRACT MANAGEMENT
- PART 45-GOVERNMENT PROPERTY
- PART 46-QUALITY ASSURANCE
- SUBCHAPTER H--CLAUSES AND FORMS
- PART 53-FORMS
- Subpart 53.1-General
- Subpart 53.2-Prescription of Forms
- Subpart 53.3-Illustrations of Forms
- EO 12906
- Executive Order 12906 Coordinating Geographic Data Acquisition and Access: The National Spatial Data Infrastructure
- Sec. 3. Development of a National Geospatial Data Clearinghouse.
- Sec. 4. Data Standards Activities.
- SFFAS 6
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- CHAPTER 2: STANDARD - HERITAGE ASSETS
- CHAPTER 4: STANDARD - STEWARDSHIP LAND
- CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY
- OMB Circular A-16
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 4151.18
- DoDD 4400.01E
- DoDD 4715.1E
- DoDD 5000.01
- DoDD 5160.65
- DoDD 8190.1
- DoDD 8500.01E
- DoDI 3000.04
- DoDI 3110.06
- DoDI 4715.6
- DoDI 5000.64
- DoDI 5210.63
- DoDI 6055.1
- DoDI 8500.2
- DoDI 8510.01
- DLM 4000.25
- DoD 4140.26-M
- DoD 4140.27-M
- DoD 4140.32-M
- DoD 4160.21-M
- DoD 5100.76-M
- DoD 6055.09-M
- DoD FMR Vol 02B
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- DoD FMR Vol 05
- DoD FMR Vol 11B
- DoD FMR Vol 13
- DoD 5200.08-R
- DFARS
- Defense Federal Acquisition Regulations Supplement (DFARS)
- Part 246-Quality Assurance
- USC Title 31
- Perform ESOH Aspect Assessment
- CBM: RPILM
- Description
- This process is the study or investigation of environment, safety, and occupational health aspects or issues and the determination of the nature and extent of the issue. A series of steps are taken to conduct this and can include, but is not limited to conducting environment, safety and occupational health inspection or investigation, comparing analysis result to criteria and characterizing nature and extent of the ESOH issue. This process is where comprehensive data or sample collection and analysis are conducted, and the assessment results are documented.
- Linked constraints
- USC Title 33
- USC Title 33 Navigation and Navigable Waters
- CHAPTER 36 - WATER RESOURCES DEVELOPMENT
- SUBCHAPTER V - GENERAL PROVISIONS
- Sec. 2282. Feasibility reports
- CHAPTER 40 - OIL POLLUTION
- SUBCHAPTER I - OIL POLLUTION LIABILITY AND COMPENSATION
- Sec. 2702. Elements of liability
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 13 - PUBLIC PROPERTY
- Sec. 1314. Easements
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 82 - SOLID WASTE DISPOSAL
- SUBCHAPTER III - HAZARDOUS WASTE MANAGEMENT
- Sec. 6922. Standards applicable to generators of hazardous waste
- Sec. 6937. Inventory of Federal agency hazardous waste facilities
- CHAPTER 103 - COMPREHENSIVE ENVIRONMENTAL RESPONSE, COMPENSATION, AND LIABILITY
- SUBCHAPTER I - HAZARDOUS SUBSTANCES RELEASES, LIABILITY, COMPENSATION
- Sec. 9602. Designation of additional hazardous substances and establishment of reportable released quantities; regulations
- Sec. 9607. Liability
- Sec. 9608. Financial responsibility
- Sec. 9619. Response action contractors
- Sec. 9625. Section 6921(b)(3)(A)(i) waste
- CHAPTER 109B - SECURE WATER
- CHAPTER 119 - HOMELESS ASSISTANCE
- SUBCHAPTER V - IDENTIFICATION AND USE OF SURPLUS FEDERAL PROPERTY
- Sec. 11411. Use of unutilized and underutilized public buildings and real property to assist the homeless
- CFR Title 40
- CFR Title 40 Protection of Environment
- CHAPTER I - ENVIRONMENTAL PROTECTION AGENCY
- Subchapter I - Solid Waste
- PART 264 - STANDARDS FOR OWNERS AND OPERATORS OF HAZARDOUS WASTE TREATMENT, STORAGE, AND DISPOSAL FACILITIES
- PART 266 - STANDARDS FOR THE MANAGEMENT OF SPECIFIC HAZARDOUS WASTES AND SPECIFIC TYPES OF HAZARDOUS WASTE MANAGEMENT FACILITIES
- SUBCHAPTER J - SUPERFUND, EMERGENCY PLANNING, AND COMMUNITY RIGHT-TO-KNOW PROGRAMS
- PART 300 - NATIONAL OIL AND HAZARDOUS SUBSTANCES POLLUTION CONTINGENCY PLAN
- Subpart D-Operational Response Phases for Oil Removal
- Subpart E-Hazardous Substance Response
- Subpart I-Administrative Record for Selection of Response Action
- EO 12906
- Executive Order 12906 Coordinating Geographic Data Acquisition and Access: The National Spatial Data Infrastructure
- Sec. 3. Development of a National Geospatial Data Clearinghouse.
- Sec. 4. Data Standards Activities.
- EO 13045
- EO 13148
- 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
- OMB Circular A-16
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 4715.1E
- DoDD 6055.9E
- DoDD 8500.01E
- DoDI 2000.18
- DoDI 4140.62
- DoDI 4145.26
- DoDI 5000.02
- DoDI 5000.61
- DoDI 6050.05
- DoDI 6055.1
- DoDI 6055.04
- DoDI 6055.05
- DoDI 6055.06
- DoDI 6055.07
- DoDI 6055.08
- DoDI 6055.11
- DoDI 6055.12
- DoDI 6055.15
- DoDI 6055.16
- DoDI 6055.17
- DoDI 6490.03
- DoDI 8500.2
- DoDI 8510.01
- DoD 4145.26-M
- DoD 6055.05-M
- DoD 6055.06-M
- DoD 6055.09-M
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 6 PROPERTY, PLANT, AND EQUIPMENT
- 0601. GENERAL
- CHAPTER 8 FINANCIAL CONTROL OF LIABILITIES
- 0801 GENERAL
- 0802 ACCOUNTING POLICY FOR LIABILITIES
- CHAPTER 12 UNEARNED REVENUE AND OTHER LIABILITIES
- 1202. ACCOUNTING POLICY
- CHAPTER 13 ENVIRONMENTAL LIABILITIES
- 1301 GENERAL
- 1302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES
- 1303 ACCOUNTING PROCEDURES FOR RECORDING ENVIRONMENTAL LIABILITIES
- MIL-STD-882D
- MIL-STD-1472F
- MIL-STD-1474D
- USC Title 33
- Perform ESOH Aspect Identification
- CBM: RPILM
- Description
- This process reflects the initial actions taken to identify the activities, locations, products, and services where environment, safety and health concerns may exist. This process provides the initial check on the issue to ensure it falls within ESOH purview and collects enough information about the issue to proceed with the additional investigation as required. As an example, this process may identify issues of cultural or natural resource or explosives safety concern, a site of interest for restoration, or a process that transports, uses, or handles hazardous materials. The outcome of this process is the identification of any aspects, issues, and locations of environmental, range sustainability, safety, and occupational health, and a determination as to whether an ESOH aspect requires further evaluation to determine whether mitigation is necessary.
- Linked constraints
- USC Title 33
- USC Title 33 Navigation and Navigable Waters
- CHAPTER 36 - WATER RESOURCES DEVELOPMENT
- SUBCHAPTER V - GENERAL PROVISIONS
- Sec. 2282. Feasibility reports
- CHAPTER 40 - OIL POLLUTION
- SUBCHAPTER I - OIL POLLUTION LIABILITY AND COMPENSATION
- Sec. 2702. Elements of liability
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 13 - PUBLIC PROPERTY
- Sec. 1314. Easements
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 82 - SOLID WASTE DISPOSAL
- SUBCHAPTER III - HAZARDOUS WASTE MANAGEMENT
- Sec. 6922. Standards applicable to generators of hazardous waste
- Sec. 6937. Inventory of Federal agency hazardous waste facilities
- CHAPTER 103 - COMPREHENSIVE ENVIRONMENTAL RESPONSE, COMPENSATION, AND LIABILITY
- SUBCHAPTER I - HAZARDOUS SUBSTANCES RELEASES, LIABILITY, COMPENSATION
- Sec. 9602. Designation of additional hazardous substances and establishment of reportable released quantities; regulations
- Sec. 9607. Liability
- Sec. 9608. Financial responsibility
- Sec. 9619. Response action contractors
- Sec. 9625. Section 6921(b)(3)(A)(i) waste
- CHAPTER 109B - SECURE WATER
- CHAPTER 119 - HOMELESS ASSISTANCE
- SUBCHAPTER V - IDENTIFICATION AND USE OF SURPLUS FEDERAL PROPERTY
- Sec. 11411. Use of unutilized and underutilized public buildings and real property to assist the homeless
- CFR Title 40
- CFR Title 40 Protection of Environment
- CHAPTER I - ENVIRONMENTAL PROTECTION AGENCY
- Subchapter I - Solid Waste
- PART 264 - STANDARDS FOR OWNERS AND OPERATORS OF HAZARDOUS WASTE TREATMENT, STORAGE, AND DISPOSAL FACILITIES
- PART 266 - STANDARDS FOR THE MANAGEMENT OF SPECIFIC HAZARDOUS WASTES AND SPECIFIC TYPES OF HAZARDOUS WASTE MANAGEMENT FACILITIES
- SUBCHAPTER J - SUPERFUND, EMERGENCY PLANNING, AND COMMUNITY RIGHT-TO-KNOW PROGRAMS
- PART 300 - NATIONAL OIL AND HAZARDOUS SUBSTANCES POLLUTION CONTINGENCY PLAN
- Subpart D-Operational Response Phases for Oil Removal
- Subpart E-Hazardous Substance Response
- Subpart I-Administrative Record for Selection of Response Action
- EO 12906
- Executive Order 12906 Coordinating Geographic Data Acquisition and Access: The National Spatial Data Infrastructure
- Sec. 3. Development of a National Geospatial Data Clearinghouse.
- Sec. 4. Data Standards Activities.
- EO 13045
- EO 13148
- 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
- OMB Circular A-16
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 4715.1E
- DoDD 6055.9E
- DoDD 8500.01E
- DoDI 2000.18
- DoDI 4140.62
- DoDI 4145.26
- DoDI 5000.02
- DoDI 5000.61
- DoDI 6050.05
- DoDI 6055.1
- DoDI 6055.04
- DoDI 6055.05
- DoDI 6055.06
- DoDI 6055.07
- DoDI 6055.08
- DoDI 6055.11
- DoDI 6055.12
- DoDI 6055.15
- DoDI 6055.16
- DoDI 6055.17
- DoDI 6490.03
- DoDI 8500.2
- DoDI 8510.01
- DoD 4145.26-M
- DoD 6055.05-M
- DoD 6055.06-M
- DoD 6055.09-M
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 6 PROPERTY, PLANT, AND EQUIPMENT
- 0601. GENERAL
- CHAPTER 8 FINANCIAL CONTROL OF LIABILITIES
- 0801 GENERAL
- 0802 ACCOUNTING POLICY FOR LIABILITIES
- CHAPTER 12 UNEARNED REVENUE AND OTHER LIABILITIES
- 1202. ACCOUNTING POLICY
- CHAPTER 13 ENVIRONMENTAL LIABILITIES
- 1301 GENERAL
- 1302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES
- 1303 ACCOUNTING PROCEDURES FOR RECORDING ENVIRONMENTAL LIABILITIES
- MIL-STD-882D
- MIL-STD-1472F
- MIL-STD-1474D
- USC Title 33
- Perform ESOH Services
- CBM: RPILM MSSM
- Description
- The Perform Environment Safety and Occupational Health Services process refers to distinct business areas within DoD that address environmental quality, restoration, range sustainability, occupational health, safety as well as fire and emergency services. While each program within these business areas operates in accordance with specific laws, regulations, DoD guidance, service level guidance and best practices, there are sets of common activities operating across these areas. Common activities include identifying and understanding the environment, safety, health or readiness issue, risk assessment, developing solutions, implementing solutions, developing agreements and the conduct of monitoring.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- USC Title 33
- USC Title 33 Navigation and Navigable Waters
- CHAPTER 36 - WATER RESOURCES DEVELOPMENT
- SUBCHAPTER V - GENERAL PROVISIONS
- Sec. 2282. Feasibility reports
- CHAPTER 40 - OIL POLLUTION
- SUBCHAPTER I - OIL POLLUTION LIABILITY AND COMPENSATION
- Sec. 2702. Elements of liability
- Sec. 2706. Natural resources
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 13 - PUBLIC PROPERTY
- Sec. 1314. Easements
- USC Title 42
- USC Title 42 The Public Health and Welfare
- 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.
- CHAPTER 82 - SOLID WASTE DISPOSAL
- SUBCHAPTER III - HAZARDOUS WASTE MANAGEMENT
- Sec. 6922. Standards applicable to generators of hazardous waste
- Sec. 6928. Federal enforcement
- Sec. 6937. Inventory of Federal agency hazardous waste facilities
- CHAPTER 103 - COMPREHENSIVE ENVIRONMENTAL RESPONSE, COMPENSATION, AND LIABILITY
- SUBCHAPTER I - HAZARDOUS SUBSTANCES RELEASES, LIABILITY, COMPENSATION
- Sec. 9602. Designation of additional hazardous substances and establishment of reportable released quantities; regulations
- Sec. 9607. Liability
- Sec. 9608. Financial responsibility
- Sec. 9619. Response action contractors
- Sec. 9620. Federal facilities
- Sec. 9625. Section 6921(b)(3)(A)(i) waste
- CHAPTER 109B - SECURE WATER
- CHAPTER 119 - HOMELESS ASSISTANCE
- SUBCHAPTER V - IDENTIFICATION AND USE OF SURPLUS FEDERAL PROPERTY
- Sec. 11411. Use of unutilized and underutilized public buildings and real property to assist the homeless
- 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
- CFR Title 40
- CFR Title 40 Protection of Environment
- CHAPTER I - ENVIRONMENTAL PROTECTION AGENCY
- Subchapter I - Solid Waste
- PART 264 - STANDARDS FOR OWNERS AND OPERATORS OF HAZARDOUS WASTE TREATMENT, STORAGE, AND DISPOSAL FACILITIES
- PART 266 - STANDARDS FOR THE MANAGEMENT OF SPECIFIC HAZARDOUS WASTES AND SPECIFIC TYPES OF HAZARDOUS WASTE MANAGEMENT FACILITIES
- SUBCHAPTER J - SUPERFUND, EMERGENCY PLANNING, AND COMMUNITY RIGHT-TO-KNOW PROGRAMS
- PART 300 - NATIONAL OIL AND HAZARDOUS SUBSTANCES POLLUTION CONTINGENCY PLAN
- Subpart D-Operational Response Phases for Oil Removal
- Subpart E-Hazardous Substance Response
- Subpart I-Administrative Record for Selection of Response Action
- EO 12906
- Executive Order 12906 Coordinating Geographic Data Acquisition and Access: The National Spatial Data Infrastructure
- Sec. 3. Development of a National Geospatial Data Clearinghouse.
- Sec. 4. Data Standards Activities.
- EO 13045
- EO 13148
- SFFAS 6
- 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-16
- OMB Memo 04-04
- OMB Memo 06-19
- JFMIP SR-00-4
- JFMIP-SR-00-4 Property Management Systems Requirements Link unavailable at time of publication
- DoDD 8500.01E
- DoDI 5000.61
- DoDI 8500.2
- DoDI 8510.01
- DoD 4160.28-M Vol 1
- DoD 4160.28-M, Volume 1 Defense Demilitarization: Program Administration
- 4. RESPONSIBILITIES
- 5. PROCEDURES
- ENCLOSURE 2 RESPONSIBILITIES
- ENCLOSURE 3 DEMIL PROGRAM ADMINISTRATION
- ENCLOSURE 5 DEMIL PLANNING GUIDANCE
- DoD 6055.09-M
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 6 PROPERTY, PLANT, AND EQUIPMENT
- 0601. GENERAL
- CHAPTER 8 FINANCIAL CONTROL OF LIABILITIES
- 0801 GENERAL
- 0802 ACCOUNTING POLICY FOR LIABILITIES
- CHAPTER 12 UNEARNED REVENUE AND OTHER LIABILITIES
- 1202. ACCOUNTING POLICY
- CHAPTER 13 ENVIRONMENTAL LIABILITIES
- 1301 GENERAL
- 1302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES
- 1303 ACCOUNTING PROCEDURES FOR RECORDING ENVIRONMENTAL LIABILITIES
- DoD FMR Vol 11B
- DoD FMR Vol 12
- DoD FMR Vol 12 - Special Accounts Funds and Programs
- CHAPTER 13 FISCAL POLICY FOR BASE CLOSURE AND REALIGNMENT
- 1302 POLICY AND PROCEDURES
- USC Title 31
- Perform Energy Analytics
- CBM: RPILM
- Description
- Program managers within DoD identify the facility energy information needed to perform analyses that support investment and operations decisions. They then request that energy program managers include this data set in the internal reporting requirements which they request from DoD's energy reporting entities. These are iterative steps. Once available, the program managers may retrieve validated facility energy information from the central facility energy data repository for use as needed.
- Linked constraints
- PL 109-058
- PL 110-140
- NECPA
- NDAA 2010
- National Defense Authorization Act for Fiscal Year 2010
- DIVISION A-DEPARTMENT OF DEFENSE AUTHORIZATIONS
- TITLE III-OPERATION AND MAINTENANCE
- Subtitle D-Energy Security
- SEC. 332. EXTENSION AND EXPANSION OF REPORTING REQUIREMENTS REGARDING DEPARTMENT OF DEFENSE ENERGY EFFICIENCY PROGRAMS.
- NDAA 2011
- National Defense Authorization Act for Fiscal Year 2011
- DIVISION B-MILITARY CONSTRUCTION AUTHORIZATIONS
- TITLE XXVIII-MILITARY CONSTRUCTION GENERAL PROVISIONS
- Subtitle D-Energy Security
- Sec. 2832. Plan and implementation guidelines for achieving Department of Defense goal regarding use of renewable energy to meet facility energy needs.
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 91 - NATIONAL ENERGY CONSERVATION POLICY
- SUBCHAPTER III - FEDERAL ENERGY INITIATIVE
- PART B - FEDERAL ENERGY MANAGEMENT
- EO 13221
- EO 13423
- EO 13514
- DoDI 4170.11
- EEIM CRD
- Perform Energy Project Measurement and Verification
- CBM: RPILM
- Description
- The energy manager oversees execution of measurements and analysis needed to verify how effective an energy project is at reducing energy consumption, compared with planned reduction levels.
- Linked constraints
- PL 109-058
- PL 110-140
- NDAA 2010
- National Defense Authorization Act for Fiscal Year 2010
- DIVISION A-DEPARTMENT OF DEFENSE AUTHORIZATIONS
- TITLE III-OPERATION AND MAINTENANCE
- Subtitle D-Energy Security
- SEC. 332. EXTENSION AND EXPANSION OF REPORTING REQUIREMENTS REGARDING DEPARTMENT OF DEFENSE ENERGY EFFICIENCY PROGRAMS.
- NDAA 2011
- National Defense Authorization Act for Fiscal Year 2011
- DIVISION B-MILITARY CONSTRUCTION AUTHORIZATIONS
- TITLE XXVIII-MILITARY CONSTRUCTION GENERAL PROVISIONS
- Subtitle D-Energy Security
- Sec. 2832. Plan and implementation guidelines for achieving Department of Defense goal regarding use of renewable energy to meet facility energy needs.
- EO 13514
- DoDI 4170.11
- EEIM CRD
- Perform Facility Energy Review
- CBM: RPILM
- Description
- The energy manager for a given facility oversees implementation of a periodic review of the facility's condition, usage, consumption levels and patterns, envelope, major equipment, and environmental setting, etc. in order to identify potential measures to reduce energy consumption and/or energy intensity.
- Linked constraints
- PL 109-058
- PL 110-140
- NDAA 2010
- National Defense Authorization Act for Fiscal Year 2010
- DIVISION A-DEPARTMENT OF DEFENSE AUTHORIZATIONS
- TITLE III-OPERATION AND MAINTENANCE
- Subtitle D-Energy Security
- SEC. 332. EXTENSION AND EXPANSION OF REPORTING REQUIREMENTS REGARDING DEPARTMENT OF DEFENSE ENERGY EFFICIENCY PROGRAMS.
- NDAA 2011
- National Defense Authorization Act for Fiscal Year 2011
- DIVISION B-MILITARY CONSTRUCTION AUTHORIZATIONS
- TITLE XXVIII-MILITARY CONSTRUCTION GENERAL PROVISIONS
- Subtitle D-Energy Security
- Sec. 2832. Plan and implementation guidelines for achieving Department of Defense goal regarding use of renewable energy to meet facility energy needs.
- EO 13514
- DoDI 4170.11
- EEIM CRD
- Perform Inspection and Testing and Verification
- CBM: MSSM RPILM
- Description
- This process includes a check on kind and verification of count and condition of goods received and services rendered. This includes evaluation of quality and compliance with the technical specifications of the contract. A discrepancy report is created if a discrepancy is noted.
- Linked constraints
- CFR Title 48
- CFR Title 48 Federal Acquisition Regulations System
- CHAPTER 1--FEDERAL ACQUISITION REGULATION
- SUBCHAPTER A--GENERAL
- PART 4-ADMINISTRATIVE MATTERS
- Subpart 4.5-Electronic Commerce in Contracting
- Subpart 4.6-Contract Reporting
- Subpart 4.15-American Recovery and Reinvestment Act-Reporting Requirements
- SUBCHAPTER B--ACQUISITION PLANNING
- PART 5-PUBLICIZING CONTRACT ACTIONS
- Subpart 5.4-Release of Information
- PART 7-ACQUISITION PLANNING
- Subpart 7.1-Acquisition Plans
- Subpart 7.2-Planning for the Purchase of Supplies in Economic Quantities
- Subpart 7.3-Contractor Versus Government Performance
- Subpart 7.4-Equipment Lease or Purchase
- Subpart 7.5-Inherently Governmental Functions
- PART 8-REQUIRED SOURCES OF SUPPLIES AND SERVICES
- Subpart 8.1-Excess Personal Property
- Subpart 8.8-Acquisition of Printing and Related Supplies
- PART 9-CONTRACTOR QUALIFICATIONS
- Subpart 9.5-Organizational and Consultant Conflicts of Interest
- PART 10-MARKET RESEARCH
- PART 12-ACQUISITION OF COMMERCIAL ITEMS
- Subpart 12.1-Acquisition of Commercial Items-General
- Subpart 12.2-Special Requirements for the Acquisition of Commercial Items
- SUBCHAPTER C--CONTRACTING METHODS AND CONTRACT TYPES
- PART 13-SIMPLIFIED ACQUISITION PROCEDURES
- Subpart 13.3-Simplified Acquisition Methods
- SUBCHAPTER D--SOCIOECONOMIC PROGRAMS
- PART 24-PROTECTION OF PRIVACY AND FREEDOM OF INFORMATION
- Subpart 24.2-Freedom of Information Act
- SUBCHAPTER E--GENERAL CONTRACTING REQUIREMENTS
- PART 27-PATENTS, DATA, AND COPYRIGHTS
- Subpart 27.4-Rights in Data and Copyrights
- PART 32-CONTRACT FINANCING
- Subpart 32.9-Prompt Payment
- Subpart 32.10-Performance-Based Payments
- SUBCHAPTER G--CONTRACT MANAGEMENT
- PART 46-QUALITY ASSURANCE
- Subpart 46.1-General
- Subpart 46.2-Contract Quality Requirements
- Subpart 46.4-Government Contract Quality Assurance
- Subpart 46.6-Material Inspection and Receiving Reports
- Subpart 46.7-Warranties
- Subpart 46.8-Contractor Liability for Loss of or Damage to Property of the Government
- PART 47-TRANSPORTATION
- Subpart 47.1-General
- Subpart 47.2-Contracts for Transportation or for Transportation-Related Services
- Subpart 47.3-Transportation in Supply Contracts
- Subpart 47.4-Air Transportation by U.S.-Flag Carriers
- Subpart 47.5-Ocean Transportation by U.S.-Flag Vessels
- PART 48-VALUE ENGINEERING
- Subpart 48.1-Policies and Procedures
- Subpart 48.2-Contract Clauses
- PART 49-TERMINATION OF CONTRACTS
- Subpart 49.5-Contract Termination Clauses
- Subpart 49.6-Contract Termination Forms and Formats
- PART 50-EXTRAORDINARY CONTRACTUAL ACTIONS AND THE SAFETY ACT
- Subpart 50.1-Extraordinary Contractual Actions
- 50.101 General.
- 50.102 Delegation of and limitations on exercise of authority.
- 50.103 Contract adjustments.
- 50.104 Residual powers.
- PART 51-USE OF GOVERNMENT SOURCES BY CONTRACTORS
- Subpart 51.1-Contractor Use of Government Supply Sources
- Subpart 51.2-Contractor Use of Interagency Fleet Management System (IFMS)
- SUBCHAPTER H--CLAUSES AND FORMS
- PART 52-SOLICITATION PROVISIONS AND CONTRACT CLAUSES
- Subpart 52.1-Instructions for Using Provisions and Clauses
- Subpart 52.2-Text of Provisions and Clauses
- Subpart 52.3-Provision and Clause Matrix
- PART 53-FORMS
- Subpart 53.1-General
- Subpart 53.2-Prescription of Forms
- Subpart 53.3-Illustrations of Forms
- DFARS
- Defense Federal Acquisition Regulations Supplement (DFARS)
- Part 224-Protection of Privacy and Freedom of Information
- SUBPART 224.2--freedom of information act
- Part 227-Patents, Data, and Copyrights
- SUBPART 227.70--INFRINGEMENT CLAIMS, LICENSES, AND ASSIGNMENTS
- Part 232-Contract Financing
- SUBPART 232.9--PROMPT PAYMENT
- SUBPART 232.70-ELECTRONIC SUBMISSION AND PROCESSING OF PAYMENT REQUESTS AND RECEIVING REPORTS
- Part 245--Government Property
- SUBPART 245.6--REPORTING, REUTILIZATION, AND DISPOSAL
- Part 246-Quality Assurance
- SUBPART 246.1--GENERAL
- SUBPART 246.2--CONTRACT QUALITY REQUIREMENTS
- SUBPART 246.4--GOVERNMENT CONTRACT QUALITY ASSURANCE
- Part 252-Solicitation Provisions and Contract Clauses
- SUBPART 252.2--TEXT OF PROVISIONS AND CLAUSES
- APPENDIX F: MATERIAL INSPECTION AND RECEIVING REPORT
- CFR Title 48
- Perform Installations Support
- CBM: RPILM MSSM
- Description
- This is the process which provides for the execution of DoD installation management requirements to include facilities operations, installations support services activities such as Real Property Space Management and Fire Protection.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- USC Title 33
- USC Title 33 Navigation and Navigable Waters
- CHAPTER 36 - WATER RESOURCES DEVELOPMENT
- SUBCHAPTER V - GENERAL PROVISIONS
- Sec. 2282. Feasibility reports
- CHAPTER 40 - OIL POLLUTION
- SUBCHAPTER I - OIL POLLUTION LIABILITY AND COMPENSATION
- Sec. 2702. Elements of liability
- Sec. 2706. Natural resources
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 1 - GENERAL
- SUBCHAPTER III - ADMINISTRATIVE AND GENERAL
- Sec. 121. Administrative
- CHAPTER 5 - PROPERTY MANAGEMENT
- SUBCHAPTER V - OPERATION OF BUILDINGS AND RELATED ACTIVITIES
- CHAPTER 7 - FOREIGN EXCESS PROPERTY
- CHAPTER 9 - URBAN LAND USE
- CHAPTER 11 - SELECTION OF ARCHITECTS AND ENGINEERS
- CHAPTER 13 - PUBLIC PROPERTY
- Sec. 1314. Easements
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 31 - GENERAL
- SUBCHAPTER I - OVERSIGHT AND REGULATION OF PUBLIC BUILDINGS
- SUBCHAPTER II - ACQUIRING LAND
- PART D - PUBLIC BUILDINGS, GROUNDS, AND PARKS IN THE DISTRICT OF COLUMBIA
- CHAPTER 83 - WASHINGTON METROPOLITAN REGION DEVELOPMENT
- CHAPTER 87 - PHYSICAL DEVELOPMENT OF NATIONAL CAPITAL REGION
- CHAPTER 89 - NATIONAL CAPITAL MEMORIALS AND COMMEMORATIVE WORKS
- USC Title 42
- USC Title 42 The Public Health and Welfare
- 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.
- CHAPTER 82 - SOLID WASTE DISPOSAL
- SUBCHAPTER III - HAZARDOUS WASTE MANAGEMENT
- Sec. 6922. Standards applicable to generators of hazardous waste
- Sec. 6928. Federal enforcement
- Sec. 6937. Inventory of Federal agency hazardous waste facilities
- CHAPTER 103 - COMPREHENSIVE ENVIRONMENTAL RESPONSE, COMPENSATION, AND LIABILITY
- SUBCHAPTER I - HAZARDOUS SUBSTANCES RELEASES, LIABILITY, COMPENSATION
- Sec. 9602. Designation of additional hazardous substances and establishment of reportable released quantities; regulations
- Sec. 9607. Liability
- Sec. 9608. Financial responsibility
- Sec. 9619. Response action contractors
- Sec. 9620. Federal facilities
- Sec. 9625. Section 6921(b)(3)(A)(i) waste
- CHAPTER 109B - SECURE WATER
- CHAPTER 119 - HOMELESS ASSISTANCE
- SUBCHAPTER V - IDENTIFICATION AND USE OF SURPLUS FEDERAL PROPERTY
- Sec. 11411. Use of unutilized and underutilized public buildings and real property to assist the homeless
- 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
- CFR Title 40
- CFR Title 40 Protection of Environment
- CHAPTER I - ENVIRONMENTAL PROTECTION AGENCY
- Subchapter I - Solid Waste
- PART 264 - STANDARDS FOR OWNERS AND OPERATORS OF HAZARDOUS WASTE TREATMENT, STORAGE, AND DISPOSAL FACILITIES
- PART 266 - STANDARDS FOR THE MANAGEMENT OF SPECIFIC HAZARDOUS WASTES AND SPECIFIC TYPES OF HAZARDOUS WASTE MANAGEMENT FACILITIES
- SUBCHAPTER J - SUPERFUND, EMERGENCY PLANNING, AND COMMUNITY RIGHT-TO-KNOW PROGRAMS
- PART 300 - NATIONAL OIL AND HAZARDOUS SUBSTANCES POLLUTION CONTINGENCY PLAN
- Subpart D-Operational Response Phases for Oil Removal
- Subpart E-Hazardous Substance Response
- Subpart I-Administrative Record for Selection of Response Action
- EO 12906
- Executive Order 12906 Coordinating Geographic Data Acquisition and Access: The National Spatial Data Infrastructure
- Sec. 3. Development of a National Geospatial Data Clearinghouse.
- Sec. 4. Data Standards Activities.
- EO 13045
- SFFAS 6
- 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-16
- OMB Memo 04-04
- OMB Memo 06-19
- JFMIP SR-00-4
- JFMIP-SR-00-4 Property Management Systems Requirements Link unavailable at time of publication
- DoDD 8500.01E
- DoDI 5000.61
- DoDI 8500.2
- DoDI 8510.01
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 6 PROPERTY, PLANT, AND EQUIPMENT
- 0601. GENERAL
- CHAPTER 8 FINANCIAL CONTROL OF LIABILITIES
- 0801 GENERAL
- 0802 ACCOUNTING POLICY FOR LIABILITIES
- CHAPTER 12 UNEARNED REVENUE AND OTHER LIABILITIES
- 1202. ACCOUNTING POLICY
- CHAPTER 13 ENVIRONMENTAL LIABILITIES
- 1301 GENERAL
- 1302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES
- 1303 ACCOUNTING PROCEDURES FOR RECORDING ENVIRONMENTAL LIABILITIES
- DoD FMR Vol 11B
- DoD FMR Vol 12
- DoD FMR Vol 12 - Special Accounts Funds and Programs
- CHAPTER 13 FISCAL POLICY FOR BASE CLOSURE AND REALIGNMENT
- 1302 POLICY AND PROCEDURES
- USC Title 31
- 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 Physical Asset Accountability
- CBM: MSSM RPILM
- Description
- This process determines and records the physical control over fixed and moveable property. Physical control is a critical property management function exercised in concert with acquiring, receiving, maintaining, returning, and disposing of property.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER I - GENERAL
- SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION
- SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS
- CHAPTER 37 - CLAIMS
- SUBCHAPTER II - CLAIMS OF THE UNITED STATES GOVERNMENT
- CHAPTER 39 - PROMPT PAYMENT
- SUBTITLE V - GENERAL ASSISTANCE ADMINISTRATION
- CHAPTER 65 - INTERGOVERNMENTAL COOPERATION
- USC Title 32
- USC Title 32 National Guard
- CHAPTER 7 - SERVICE, SUPPLY, AND PROCUREMENT
- Sec. 704. Accountability: relief from upon order to active duty
- Sec. 706. Return of arms and equipment upon relief from Federal service
- Sec. 710. Accountability for property issued to the National Guard
- Sec. 711. Disposition of obsolete or condemned property
- USC Title 33
- USC Title 33 Navigation and Navigable Waters
- CHAPTER 40 - OIL POLLUTION
- SUBCHAPTER I - OIL POLLUTION LIABILITY AND COMPENSATION
- Sec. 2704. Limits on liability
- Sec. 2716. Financial responsibility
- USC Title 37
- USC Title 37 Pay and Allowances of the Uniformed Services
- CHAPTER 7 - ALLOWANCES
- Sec. 403. Basic allowance for housing
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 1 - GENERAL
- SUBCHAPTER I - PURPOSE AND DEFINITIONS
- Sec. 102. Definitions
- SUBCHAPTER III - ADMINISTRATIVE AND GENERAL
- Sec. 121. Administrative
- CHAPTER 5 - PROPERTY MANAGEMENT
- SUBCHAPTER II - USE OF PROPERTY
- Sec. 522. Reimbursement for transfer of excess property
- SUBCHAPTER III - DISPOSING OF PROPERTY
- Sec. 549. Donation of personal property through state agencies
- SUBCHAPTER IV - PROCEEDS FROM SALE OR TRANSFER
- SUBCHAPTER V - OPERATION OF BUILDINGS AND RELATED ACTIVITIES
- CHAPTER 7 - FOREIGN EXCESS PROPERTY
- CHAPTER 9 - URBAN LAND USE
- CHAPTER 11 - SELECTION OF ARCHITECTS AND ENGINEERS
- CHAPTER 13 - PUBLIC PROPERTY
- Sec. 1314. Easements
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 31 - GENERAL
- SUBCHAPTER I - OVERSIGHT AND REGULATION OF PUBLIC BUILDINGS
- SUBCHAPTER II - ACQUIRING LAND
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- PART D - PUBLIC BUILDINGS, GROUNDS, AND PARKS IN THE DISTRICT OF COLUMBIA
- CHAPTER 83 - WASHINGTON METROPOLITAN REGION DEVELOPMENT
- CHAPTER 87 - PHYSICAL DEVELOPMENT OF NATIONAL CAPITAL REGION
- CHAPTER 89 - NATIONAL CAPITAL MEMORIALS AND COMMEMORATIVE WORKS
- SUBTITLE VI - MISCELLANEOUS
- CHAPTER 177 - ALASKA COMMUNICATIONS DISPOSAL
- USC Title 42
- USC Title 42 The Public Health and Welfare
- 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.
- SUBCHAPTER II - DEFENSE HOUSING
- Sec. 1524. Declaration of policy; disposal of housing
- 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 119 - HOMELESS ASSISTANCE
- SUBCHAPTER V - IDENTIFICATION AND USE OF SURPLUS FEDERAL PROPERTY
- Sec. 11411. Use of unutilized and underutilized public buildings and real property to assist the homeless
- USC Title 43
- USC Title 43 Public Lands
- CHAPTER 6 - WITHDRAWAL FROM SETTLEMENT, LOCATION, SALE, OR ENTRY
- Sec. 156. Approval by Congress necessary for withdrawal, reservation, or restriction of over 5,000 acres for any Department of Defense project or facility
- Sec. 157. Application for withdrawal, reservation, or restriction; specifications
- Sec. 158. Mineral resources on withdrawn lands; disposition and exploration
- CHAPTER 8A - GRAZING LANDS
- SUBCHAPTER I - GENERALLY
- Sec. 315q. Withdrawal of lands for war or national defense purposes; payment for cancellation of permits or licenses
- EO 12906
- Executive Order 12906 Coordinating Geographic Data Acquisition and Access: The National Spatial Data Infrastructure
- Sec. 3. Development of a National Geospatial Data Clearinghouse.
- Sec. 4. Data Standards Activities.
- EO 13327
- SFFAS 1
- SFFAS 1 Accounting for Selected Assets and Liabilities
- RECOMMENDED STANDARDS
- SPECIFIC STANDARDS
- Accounts Payable
- Other Current Liabilities
- SFFAS 2
- SFFAS 2 Accounting for Direct Loans and Loan Guarantees
- THE ACCOUNTING STANDARDS
- 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
- Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
- Write-off of Direct Loans
- 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
- 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
- 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
- CAPITAL LEASES
- SFFAS 6
- SFFAS 6 Accounting for Property, Plant, and Equipment
- INTRODUCTION
- CAPITALIZATION THRESHOLDS
- ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT
- STANDARDS AND CATEGORIES
- 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
- OTHER FINANCING SOURCES
- RECOGNITION AND MEASUREMENT OF OTHER FINANCING SOURCES
- Transfers of Assets
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- Chapter 1: Introduction and Background
- Stewardship PP&E
- 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
- SFFAS 10
- SFFAS 10 Accounting for Internal Use Software
- Accounting Standard
- Software Development Phases
- Recognition, Measurement, and Disclosure
- Software Used as General PP&E
- Capitalizable Cost
- Multiuse Software
- Integrated Software
- Bundled Products and Services
- Capitalization Thresholds
- Enhancements
- Post-implementation/Operational Software
- Developmental Software
- Amortization
- Disclosures
- Implementation
- SFFAS 14
- SFFAS 19
- SFFAS 19 Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- TECHNICAL AMENDMENTS TO SFFAS NO. 2
- Effective Interest Rate
- 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
- 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 10-OVERVIEW OF THE BUDGET
- SECTION 20-TERMS AND CONCEPTS
- PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
- SECTION 83-OBJECT CLASSIFICATION (MAX SCHEDULE O)
- PART 5 FEDERAL CREDIT
- SECTION 185-FEDERAL CREDIT
- OMB Circular A-16
- OMB Circular A-21
- OMB Circular A-21 Principles for Determining Costs Applicable to Grants, Contracts, and Other Agreements with Educational Institutions
- J. General provisions for selected items of cost.
- OMB Circular A-50
- OMB Circular A-50 Audit Followup
- 8. Action Requirements.
- OMB Circular A-110
- 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 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
- JFMIP FFMSR-8
- FFMSR-8 - System Requirements for Managerial Cost Accounting Link unavailable at time of publication
- Chapter 1 - System Requirements Overview
- 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-99-8
- JFMIP SR-99-08 Direct Loan 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
- System Overview
- Introduction to Functional Requirements
- Lender Management
- Guarantee Extension and Maintenance
- Portfolio Management
- Acquired Loan Servicing
- 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
- Managing and Accounting for Property:
- 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
- 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
- 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
- General Requirements for Inventory, Supplies and Materials Acquisition Process
- 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
- Appendix C: Inventory, Supplies and Materials Valuation
- OFFM-NO-0106
- Core Financial System Requirements OFFM-NO-0106
- Payment Management Function
- Payee Information Maintenance Process
- Accounts Payable Process
- Receivable Management Function
- Receivables and Billing Process
- Cost Management Function
- Cost Reporting Process
- DoDD 4140.1
- DoDD 8500.01E
- DoDI 4165.14
- DoDI 5000.64
- DoDI 8320.04
- DoDI 8500.2
- DoDI 8510.01
- 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
- C3. CHAPTER 3 ISSUE, BACKORDER, DEMAND, LOAN, AND SINGLE MANAGER FOR CONVENTIONAL AMMUNITION FREEZE/UNFREEZE ACTIONS
- C3.3. MAINTAINING ACCOUNTABILITY DURING MAINTENANCE ACTIONS
- C3.7. LOAN TRANSACTIONS
- C4. CHAPTER 4 RECEIPT AND DUE-IN
- C4.6. TIME STANDARDS FOR PROCESSING RECEIPTS
- C4.7. CONTROL OF RECEIPTS
- C4.9. PROCESSING DISCREPANT/DEFICIENT RECEIPTS
- C4.11. REPLY TO MATERIEL RECEIPT FOLLOW-UPS
- C4.12. MAINTAINING ACCOUNTABILITY DURING MAINTENANCE ACTIONS
- C4.13. RECLAIMED ITEMS
- C6. CHAPTER 6 MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.5 POLICY
- C6.6 PREPARING AND SENDING MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.7 FOLLOW-UPS FOR DELINQUENT MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.9 QUALITY CONTROL
- C6.10 MANAGEMENT EVALUATION
- C7. CHAPTER 7 PHYSICAL INVENTORY CONTROL
- C7.1. GENERAL.
- C7.2. POLICY.
- C7.3. PHYSICAL INVENTORY PROCEDURES
- C7.4. RESEARCH OF POTENTIAL OR ACTUAL INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY) - DOCUMENT IDENTIFIER CODE D8A/D9A
- C7.5. REVERSAL OF INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY)- DOCUMENT IDENTIFIER CODE D8A/D9A.
- C7.8. RECORD RECONCILIATION PROGRAM.
- C7.10. QUALITY CONTROL
- C7.11. PHYSICAL INVENTORY CONTROL PROGRAM PERFORMANCE ASSESSMENT
- DoD 4140.26-M
- DoD 4160.21-M
- DOD 4160.21-M Defense Materiel Disposition Manual
- CHAPTER 2 RESPONSIBILITIES
- 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 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS
- 0601 GENERAL
- 0603 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 8 FACILITIES SUSTAINMENT AND RESTORATION/MODERNIZATION
- 0804 REVENUE FROM TRANSFER OR DISPOSAL OF DOD REAL PROPERTY AND REVENUE FROM LEASING OUT OF DOD ASSETS
- CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS
- 0901 GENERAL
- DoD FMR Vol 03
- DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources
- CHAPTER 11 UNMATCHED DISBURSEMENTS, NEGATIVE UNLIQUIDATED OBLIGATIONS, AND IN-TRANSIT DISBURSEMENTS
- 1110 CORRECTIONS AND POSTINGS OF DISBURSEMENTS INVOLVING THE WORKING CAPITAL FUNDS
- CHAPTER 15 RECEIPT AND USE OF BUDGETARY RESOURCES EXECUTION LEVEL
- 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
- 1705. DOCUMENTATION STANDARDS
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 1 FINANCIAL CONTROL OF ASSETS
- 0102. ACCOUNTING STANDARDS
- 0105. INVENTORY AND RELATED PROPERTY
- 0107. PROPERTY, PLANT AND EQUIPMENT
- CHAPTER 3 RECEIVABLES
- 0303 RECEIVABLES POLICY AND PROCEDURES
- CHAPTER 4 INVENTORY AND RELATED PROPERTY
- 0401 GENERAL
- 0402 OPERATING MATERIALS AND SUPPLIES
- CHAPTER 6 PROPERTY, PLANT, AND EQUIPMENT
- 0601. GENERAL
- 0602. ACCOUNTING FOR GENERAL PP&E
- 0603. ACCOUNTING FOR STEWARDSHIP PP&E
- CHAPTER 11 COMPONENT DEBT
- 1101. GENERAL
- CHAPTER 12 UNEARNED REVENUE AND OTHER LIABILITIES
- CHAPTER 16 REVENUE AND OTHER FINANCING SOURCES, GAINS, AND LOSSES
- 1602 REVENUE
- 1605 GAINS AND LOSSES
- APPENDIX A TABLE OF TRANSACTIONS
- 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.
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- 2004 PRODUCTION COST COMPONENTS
- DoD FMR Vol 06A
- DoD FMR Vol 06B
- DoD FMR Vol 06B - For and Content of the Department of Defense Audited Financial Statements
- Chapter 11 Required Supplementary Stewardship Information Reporting
- 1101 GENERAL
- 1103 NONFEDERAL PHYSICAL PROPERTY
- CHAPTER 12 REQUIRED SUPPLEMENTARY INFORMATION
- 1201 OVERVIEW
- 1204 HERITAGE ASSETS AND STEWARDSHIP LAND CONDITION INFORMATION
- 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 16 ACCOUNTING FOR PRODUCTION AND SALE OF FOREST PRODUCTS
- 1602. POLICY AND PROCEDURES
- DoD FMR Vol 11B
- DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)
- 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 11 REIMBURSEMENTS AND REVENUE RECOGNITION
- 1101. REIMBURSEMENTS
- 1102. REVENUE RECOGNITION
- CHAPTER 12 EXPENSES
- 1202 MILITARY PERSONNEL 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 3 CONTRIBUTIONS FOR DEFENSE PROGRAMS, PROJECTS, AND ACTIVITIES
- 0303 POLICY ON CONTRIBUTIONS
- 0304 REPORTING ON CONTRIBUTIONS
- CHAPTER 4 DIRECT LOANS AND LOAN GUARANTEES
- 0402 STANDARDS
- CHAPTER 5 GRANTS AND COOPERATIVE AGREEMENTS
- 0502 ACCOUNTING STANDARDS FOR GRANTS AND COOPERATIVE AGREEMENTS
- 0504 FINANCIAL MANAGEMENT FOR GRANTS AND COOPERATIVE AGREEMENTS
- CHAPTER 7 FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN
- 0702 GENERAL REQUIREMENTS
- 0708 SUPPLY SYSTEM MATERIEL
- 0709 PETROLEUM PRODUCT/LOSSES
- CHAPTER 9 INTERNATIONAL AGREEMENTS
- 0904 FISCAL CONSIDERATIONS
- 0905 PROPOSED AGREEMENT
- CHAPTER 11 PRIVATIZATION OF DEFENSE UTILITY SYSTEMS
- 1102 CONSIDERATION FOR CONVEYANCE OF UTILITY SYSTEMS
- 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
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1401 OVERVIEW
- 1402 POLICY AND PROCEDURES
- CHAPTER 19 FOOD SERVICE PROGRAM
- 1901 OVERVIEW
- 1902 REIMBURSABLE MEAL AND MEAL SERVICE (OPERATING) CHARGES
- 1905 DISPOSITION OF FUNDS
- DoD FMR Vol 13
- DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures
- CHAPTER 3 ASSETS, LIABILITIES, AND NET WORTH
- 0302 CURRENT ASSETS
- 0303 NONCURRENT ASSETS
- DoD FMR Vol 15
- DOD FMR Vol 15 - Security Assistance Policy and Procedures
- CHAPTER 7 PRICING
- 0704 CASH SALES OF DEFENSE ARTICLES AND SERVICES FROM NEW PROCUREMENT FOR DIRECT DELIVERY AND PARTICIPATION IN NEW PRODUCTION
- 0707 COOPERATIVE LOGISTICS SUPPLY SUPPORT ARRANGEMENTS
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 3 SOURCE
- C3.8. RECEIPT PROCESSING
- CHAPTER 5 DELIVER
- C5.7. ITEM ACCOUNTABILITY, CONTROL, AND STEWARDSHIP
- CHAPTER 9 SPECIAL REQUIREMENTS
- C9.2. SUPPLY SYSTEM INVENTORY REPORT (SSIR)
- C9.3. AMMUNITION STRATIFICATION, REPORTING, AND CROSS LEVELING
- C9.5. EXCHANGE OR SALE OF NONEXCESS PERSONAL PROPERTY
- USC Title 31
- Perform Quality Assurance on Aggregated Information
- CBM: RPILM
- Description
- This process reviews the completeness and accuracy of information gathered.
- Linked constraints
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 8500.01E
- DoDI 8500.2
- DoDI 8510.01
- Perform Real Property Inspections and Verifications
- CBM: MSSM RPILM
- Description
- This process comprises a (final and detailed) check on kind count and condition of goods received or a verification that services were rendered for the acceptance of the Real Property asset. It does not require detailed inspection or verification that contract terms have been met.
- Linked constraints
- CFR Title 48
- CFR Title 48 Federal Acquisition Regulations System
- CHAPTER 1--FEDERAL ACQUISITION REGULATION
- SUBCHAPTER A--GENERAL
- PART 4-ADMINISTRATIVE MATTERS
- Subpart 4.5-Electronic Commerce in Contracting
- Subpart 4.6-Contract Reporting
- Subpart 4.15-American Recovery and Reinvestment Act-Reporting Requirements
- SUBCHAPTER B--ACQUISITION PLANNING
- PART 5-PUBLICIZING CONTRACT ACTIONS
- Subpart 5.4-Release of Information
- PART 7-ACQUISITION PLANNING
- Subpart 7.1-Acquisition Plans
- Subpart 7.2-Planning for the Purchase of Supplies in Economic Quantities
- Subpart 7.3-Contractor Versus Government Performance
- Subpart 7.4-Equipment Lease or Purchase
- Subpart 7.5-Inherently Governmental Functions
- PART 8-REQUIRED SOURCES OF SUPPLIES AND SERVICES
- Subpart 8.1-Excess Personal Property
- Subpart 8.8-Acquisition of Printing and Related Supplies
- PART 9-CONTRACTOR QUALIFICATIONS
- Subpart 9.5-Organizational and Consultant Conflicts of Interest
- PART 10-MARKET RESEARCH
- PART 12-ACQUISITION OF COMMERCIAL ITEMS
- Subpart 12.1-Acquisition of Commercial Items-General
- Subpart 12.2-Special Requirements for the Acquisition of Commercial Items
- SUBCHAPTER C--CONTRACTING METHODS AND CONTRACT TYPES
- PART 13-SIMPLIFIED ACQUISITION PROCEDURES
- Subpart 13.3-Simplified Acquisition Methods
- SUBCHAPTER D--SOCIOECONOMIC PROGRAMS
- PART 24-PROTECTION OF PRIVACY AND FREEDOM OF INFORMATION
- Subpart 24.2-Freedom of Information Act
- SUBCHAPTER E--GENERAL CONTRACTING REQUIREMENTS
- PART 32-CONTRACT FINANCING
- Subpart 32.9-Prompt Payment
- Subpart 32.10-Performance-Based Payments
- SUBCHAPTER F--SPECIAL CATEGORIES OF CONTRACTING
- PART 36-CONSTRUCTION AND ARCHITECT-ENGINEER CONTRACTS
- Subpart 36.6-Architect-Engineer Services
- Subpart 36.7-Standard and Optional Forms for Contracting for Construction, Architect-Engineer Services, and Dismantling, Demolition, or Removal of Improvements
- SUBCHAPTER G--CONTRACT MANAGEMENT
- PART 46-QUALITY ASSURANCE
- Subpart 46.4-Government Contract Quality Assurance
- Subpart 46.6-Material Inspection and Receiving Reports
- SUBCHAPTER H--CLAUSES AND FORMS
- PART 53-FORMS
- Subpart 53.1-General
- Subpart 53.2-Prescription of Forms
- Subpart 53.3-Illustrations of Forms
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 8500.01E
- DoDI 8500.2
- DoDI 8510.01
- DFARS
- Defense Federal Acquisition Regulations Supplement (DFARS)
- Part 224-Protection of Privacy and Freedom of Information
- SUBPART 224.2--freedom of information act
- Part 227-Patents, Data, and Copyrights
- SUBPART 227.70--INFRINGEMENT CLAIMS, LICENSES, AND ASSIGNMENTS
- Part 232-Contract Financing
- SUBPART 232.9--PROMPT PAYMENT
- SUBPART 232.70-ELECTRONIC SUBMISSION AND PROCESSING OF PAYMENT REQUESTS AND RECEIVING REPORTS
- Part 245--Government Property
- SUBPART 245.6--REPORTING, REUTILIZATION, AND DISPOSAL
- Part 246-Quality Assurance
- SUBPART 246.1--GENERAL
- SUBPART 246.2--CONTRACT QUALITY REQUIREMENTS
- SUBPART 246.4--GOVERNMENT CONTRACT QUALITY ASSURANCE
- APPENDIX F: MATERIAL INSPECTION AND RECEIVING REPORT
- CFR Title 48
- 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 Renewable Energy Measurement and Verification
- CBM: RPILM
- Description
- The energy manager oversees execution of measurements and analysis needed to verify how effective a renewable energy project is at producing renewable energy, compared with planned production levels.
- Linked constraints
- PL 109-058
- PL 110-140
- NECPA
- NDAA 2010
- National Defense Authorization Act for Fiscal Year 2010
- DIVISION A-DEPARTMENT OF DEFENSE AUTHORIZATIONS
- TITLE III-OPERATION AND MAINTENANCE
- Subtitle D-Energy Security
- SEC. 332. EXTENSION AND EXPANSION OF REPORTING REQUIREMENTS REGARDING DEPARTMENT OF DEFENSE ENERGY EFFICIENCY PROGRAMS.
- NDAA 2011
- National Defense Authorization Act for Fiscal Year 2011
- DIVISION B-MILITARY CONSTRUCTION AUTHORIZATIONS
- TITLE XXVIII-MILITARY CONSTRUCTION GENERAL PROVISIONS
- Subtitle D-Energy Security
- Sec. 2832. Plan and implementation guidelines for achieving Department of Defense goal regarding use of renewable energy to meet facility energy needs.
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 91 - NATIONAL ENERGY CONSERVATION POLICY
- SUBCHAPTER III - FEDERAL ENERGY INITIATIVE
- PART B - FEDERAL ENERGY MANAGEMENT
- EO 13423
- EO 13514
- DoDI 4170.11
- EEIM CRD
- Perform Root Cause Analysis and Reform Inventory Control Procedures
- CBM: MSSM RPILM
- Description
- The Perform Root Cause Analysis and Reform Inventory Control Procedures process determines the source and reason for inventory variances resulting from the execution of a physical inventory, and modifications to the inventory control procedures as required.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER I - GENERAL
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- SFFAS 1
- SFFAS 1 Accounting for Selected Assets and Liabilities
- RECOMMENDED STANDARDS
- SPECIFIC STANDARDS
- Accounts Payable
- SFFAS 2
- SFFAS 2 Accounting for Direct Loans and Loan Guarantees
- THE ACCOUNTING STANDARDS
- Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
- SFFAS 3
- SFFAS 3 Accounting for Inventory and Related Property
- THE ACCOUNTING STANDARDS
- INVENTORY
- Other Categories of Inventory
- SFFAS 6
- SFFAS 19
- SFFAS 19 Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- TECHNICAL AMENDMENTS TO SFFAS NO. 2
- Effective Interest Rate
- OMB Circular A-110
- OMB Memo 04-04
- OMB Memo 06-19
- JFMIP SR-00-4
- JFMIP-SR-00-4 Property Management Systems 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
- DoDD 8500.01E
- DoDI 5000.64
- DoDI 8500.2
- DoDI 8510.01
- DoD 4000.25-2-M
- DLM 4000.25-2 - Military Standard Transaction Reporting and Accounting Procedures (MILSTRAP)
- C6. CHAPTER 6 MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.9 QUALITY CONTROL
- C6.10 MANAGEMENT EVALUATION
- C7. CHAPTER 7 PHYSICAL INVENTORY CONTROL
- C7.1. GENERAL.
- C7.2. POLICY.
- C7.3. PHYSICAL INVENTORY PROCEDURES
- C7.4. RESEARCH OF POTENTIAL OR ACTUAL INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY) - DOCUMENT IDENTIFIER CODE D8A/D9A
- C7.5. REVERSAL OF INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY)- DOCUMENT IDENTIFIER CODE D8A/D9A.
- C7.8. RECORD RECONCILIATION PROGRAM.
- C7.10. QUALITY CONTROL
- C7.11. PHYSICAL INVENTORY CONTROL PROGRAM PERFORMANCE ASSESSMENT
- DoD 4140.26-M
- DoD 4160.21-M
- DOD 4160.21-M Defense Materiel Disposition Manual
- CHAPTER 2 RESPONSIBILITIES
- DoD FMR Vol 04
- DoD FMR Vol 11B
- DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)
- CHAPTER 2 ESTABLISHMENT OF FUND ACTIVITIES, TRANSFER OF FUND FUNCTIONS AND CLOSURE OF FUND ACTIVITIES
- 0205 TRANSFER OF DWCF FUNCTIONS
- 0206 CLOSURE OF DWCF ACTIVITY
- CHAPTER 13 COST ACCOUNTING REQUIREMENTS FOR DEPOT MAINTENANCE
- 1302 ESTABLISHING THE COST ACCOUNTING MODULE
- DoD FMR Vol 12
- DoD FMR Vol 12 - Special Accounts Funds and Programs
- CHAPTER 7 FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN
- 0702 GENERAL REQUIREMENTS
- 0708 SUPPLY SYSTEM MATERIEL
- 0709 PETROLEUM PRODUCT/LOSSES
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1402 POLICY AND PROCEDURES
- DoD FMR Vol 13
- DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures
- CHAPTER 3 ASSETS, LIABILITIES, AND NET WORTH
- 0302 CURRENT ASSETS
- 0303 NONCURRENT ASSETS
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 5 DELIVER
- C5.7. ITEM ACCOUNTABILITY, CONTROL, AND STEWARDSHIP
- USC Title 31
- Perform Site Renewable Energy Assessment
- CBM: RPILM
- Description
- The energy manager collects and reviews site characteristics (e.g., climate, geography, land use) and renewable technologies to identify potential renewable energy development opportunities.
- Linked constraints
- PL 109-058
- PL 110-140
- NECPA
- NDAA 2010
- National Defense Authorization Act for Fiscal Year 2010
- DIVISION A-DEPARTMENT OF DEFENSE AUTHORIZATIONS
- TITLE III-OPERATION AND MAINTENANCE
- Subtitle D-Energy Security
- SEC. 332. EXTENSION AND EXPANSION OF REPORTING REQUIREMENTS REGARDING DEPARTMENT OF DEFENSE ENERGY EFFICIENCY PROGRAMS.
- NDAA 2011
- National Defense Authorization Act for Fiscal Year 2011
- DIVISION B-MILITARY CONSTRUCTION AUTHORIZATIONS
- TITLE XXVIII-MILITARY CONSTRUCTION GENERAL PROVISIONS
- Subtitle D-Energy Security
- Sec. 2832. Plan and implementation guidelines for achieving Department of Defense goal regarding use of renewable energy to meet facility energy needs.
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 91 - NATIONAL ENERGY CONSERVATION POLICY
- SUBCHAPTER III - FEDERAL ENERGY INITIATIVE
- PART B - FEDERAL ENERGY MANAGEMENT
- EO 13423
- EO 13514
- DoDI 4170.11
- EEIM CRD
- Populate Asset Data Elements
- CBM: MSSM RPILM
- Description
- The Populate Asset Data Elements process assigns asset information to data elements fields.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION
- SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS
- CHAPTER 37 - CLAIMS
- SUBCHAPTER II - CLAIMS OF THE UNITED STATES GOVERNMENT
- CHAPTER 39 - PROMPT PAYMENT
- SUBTITLE V - GENERAL ASSISTANCE ADMINISTRATION
- CHAPTER 65 - INTERGOVERNMENTAL COOPERATION
- USC Title 32
- USC Title 32 National Guard
- CHAPTER 7 - SERVICE, SUPPLY, AND PROCUREMENT
- Sec. 710. Accountability for property issued to the National Guard
- USC Title 37
- USC Title 37 Pay and Allowances of the Uniformed Services
- CHAPTER 7 - ALLOWANCES
- Sec. 403. Basic allowance for housing
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 5 - PROPERTY MANAGEMENT
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE
- SUBCHAPTER IX - DEFENSE HOUSING AND COMMUNITY FACILITIES AND SERVICES
- Sec. 1592e. Interagency transfers of property; application of rules and regulations
- 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
- EO 12906
- SFFAS 1
- SFFAS 1 Accounting for Selected Assets and Liabilities
- RECOMMENDED STANDARDS
- SPECIFIC STANDARDS
- Accounts Payable
- Other Current Liabilities
- SFFAS 2
- SFFAS 2 Accounting for Direct Loans and Loan Guarantees
- THE ACCOUNTING STANDARDS
- 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
- Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
- Write-off of Direct Loans
- 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
- 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
- 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
- CAPITAL LEASES
- SFFAS 6
- SFFAS 6 Accounting for Property, Plant, and Equipment
- ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT
- HERITAGE ASSETS
- 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
- OTHER FINANCING SOURCES
- RECOGNITION AND MEASUREMENT OF OTHER FINANCING SOURCES
- Transfers of Assets
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- CHAPTER 2: STANDARD - HERITAGE ASSETS
- CHAPTER 4: STANDARD - STEWARDSHIP LAND
- CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY
- SFFAS 10
- SFFAS 10 Accounting for Internal Use Software
- Accounting Standard
- Recognition, Measurement, and Disclosure
- Software Used as General PP&E
- Capitalizable Cost
- Multiuse Software
- Integrated Software
- Bundled Products and Services
- Enhancements
- Post-implementation/Operational Software
- Developmental Software
- Amortization
- SFFAS 19
- SFFAS 19 Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- TECHNICAL AMENDMENTS TO SFFAS NO. 2
- Effective Interest Rate
- SFFAS 23
- SFFAS 23 Eliminating the Category National Defense Property, Plant, and Equipment
- Implementation Guidance
- Initial Capitalization
- Adjustment to Cumulative Results of Operations
- 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 10-OVERVIEW OF THE BUDGET
- SECTION 20-TERMS AND CONCEPTS
- PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
- SECTION 83-OBJECT CLASSIFICATION (MAX SCHEDULE O)
- PART 5 FEDERAL CREDIT
- SECTION 185-FEDERAL CREDIT
- PART 8 APPENDICES
- APPENDIX B-BUDGETARY TREATMENT OF LEASE-PURCHASES AND LEASES OF CAPITAL ASSETS
- OMB Circular A-50
- OMB Circular A-50 Audit Followup
- 8. Action Requirements.
- OMB Circular A-110
- 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 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
- JFMIP FFMSR-8
- FFMSR-8 - System Requirements for Managerial Cost Accounting Link unavailable at time of publication
- Chapter 1 - System Requirements Overview
- JFMIP SR-99-4
- JFMIP SR-99-04 Seized Property and Forfeited Assets 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-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-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
- Payment Management Function
- Payee Information Maintenance Process
- Accounts Payable Process
- Receivable Management Function
- Receivables and Billing Process
- Cost Management Function
- Cost Reporting Process
- DoDD 8500.01E
- DoDI 5000.64
- DoDI 8500.2
- DoDI 8510.01
- DoD 4140.26-M
- 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 03
- DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources
- CHAPTER 11 UNMATCHED DISBURSEMENTS, NEGATIVE UNLIQUIDATED OBLIGATIONS, AND IN-TRANSIT DISBURSEMENTS
- 1110 CORRECTIONS AND POSTINGS OF DISBURSEMENTS INVOLVING THE WORKING CAPITAL FUNDS
- CHAPTER 15 RECEIPT AND USE OF BUDGETARY RESOURCES EXECUTION LEVEL
- 1502 STANDARDS
- Chapter 17 ACCOUNTING REQUIREMENTS FOR MILITARY CONSTRUCTION PROJECTS
- 1705. DOCUMENTATION STANDARDS
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 1 FINANCIAL CONTROL OF ASSETS
- 0105. INVENTORY AND RELATED PROPERTY
- CHAPTER 3 RECEIVABLES
- 0303 RECEIVABLES POLICY AND PROCEDURES
- CHAPTER 4 INVENTORY AND RELATED PROPERTY
- 0401 GENERAL
- CHAPTER 6 PROPERTY, PLANT, AND EQUIPMENT
- 0601. GENERAL
- 0602. ACCOUNTING FOR GENERAL PP&E
- CHAPTER 16 REVENUE AND OTHER FINANCING SOURCES, GAINS, AND LOSSES
- 1602 REVENUE
- 1605 GAINS AND LOSSES
- APPENDIX A TABLE OF TRANSACTIONS
- 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.
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- 2004 PRODUCTION COST COMPONENTS
- DoD FMR Vol 05
- DOD FMR Vol 05 - Disbursing Policy and Procedures
- CHAPTER 34 FINANCIAL INSTITUTIONS ON DOD INSTALLATIONS
- 3407 DOMESTIC CREDIT UNIONS
- 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 16 ACCOUNTING FOR PRODUCTION AND SALE OF FOREST PRODUCTS
- 1602. POLICY AND PROCEDURES
- DoD FMR Vol 11B
- DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)
- 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 11 REIMBURSEMENTS AND REVENUE RECOGNITION
- 1101. REIMBURSEMENTS
- 1102. REVENUE RECOGNITION
- CHAPTER 12 EXPENSES
- 1202 MILITARY PERSONNEL 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 3 CONTRIBUTIONS FOR DEFENSE PROGRAMS, PROJECTS, AND ACTIVITIES
- 0303 POLICY ON CONTRIBUTIONS
- CHAPTER 4 DIRECT LOANS AND LOAN GUARANTEES
- 0402 STANDARDS
- CHAPTER 5 GRANTS AND COOPERATIVE AGREEMENTS
- 0502 ACCOUNTING STANDARDS FOR GRANTS AND COOPERATIVE AGREEMENTS
- 0504 FINANCIAL MANAGEMENT FOR GRANTS AND COOPERATIVE AGREEMENTS
- CHAPTER 7 FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN
- 0708 SUPPLY SYSTEM MATERIEL
- CHAPTER 9 INTERNATIONAL AGREEMENTS
- 0904 FISCAL CONSIDERATIONS
- 0905 PROPOSED AGREEMENT
- CHAPTER 11 PRIVATIZATION OF DEFENSE UTILITY SYSTEMS
- 1102 CONSIDERATION FOR CONVEYANCE OF UTILITY SYSTEMS
- 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
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1401 OVERVIEW
- 1402 POLICY AND PROCEDURES
- CHAPTER 19 FOOD SERVICE PROGRAM
- 1905 DISPOSITION OF FUNDS
- DoD FMR Vol 13
- DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures
- CHAPTER 3 ASSETS, LIABILITIES, AND NET WORTH
- 0302 CURRENT ASSETS
- 0303 NONCURRENT ASSETS
- DoD FMR Vol 15
- DOD FMR Vol 15 - Security Assistance Policy and Procedures
- CHAPTER 7 PRICING
- 0704 CASH SALES OF DEFENSE ARTICLES AND SERVICES FROM NEW PROCUREMENT FOR DIRECT DELIVERY AND PARTICIPATION IN NEW PRODUCTION
- 0707 COOPERATIVE LOGISTICS SUPPLY SUPPORT ARRANGEMENTS
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 3 SOURCE
- C3.8. RECEIPT PROCESSING
- USC Title 31
- Prepare Detailed Scope and Current Working Estimate
- CBM: RPILM MSSM
- Description
- This process involves the development of the work summary and estimation of associated costs.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE
- SUBCHAPTER VII - DISPOSAL OF WAR AND VETERANS' HOUSING
- Sec. 1585. Acquisition of housing sites
- CFR Title 48
- CFR Title 48 Federal Acquisition Regulations System
- CHAPTER 1--FEDERAL ACQUISITION REGULATION
- SUBCHAPTER A--GENERAL
- PART 4-ADMINISTRATIVE MATTERS
- Subpart 4.5-Electronic Commerce in Contracting
- Subpart 4.6-Contract Reporting
- Subpart 4.15-American Recovery and Reinvestment Act-Reporting Requirements
- SUBCHAPTER B--ACQUISITION PLANNING
- PART 5-PUBLICIZING CONTRACT ACTIONS
- Subpart 5.4-Release of Information
- PART 7-ACQUISITION PLANNING
- Subpart 7.1-Acquisition Plans
- Subpart 7.2-Planning for the Purchase of Supplies in Economic Quantities
- Subpart 7.3-Contractor Versus Government Performance
- Subpart 7.4-Equipment Lease or Purchase
- Subpart 7.5-Inherently Governmental Functions
- PART 8-REQUIRED SOURCES OF SUPPLIES AND SERVICES
- Subpart 8.1-Excess Personal Property
- Subpart 8.8-Acquisition of Printing and Related Supplies
- PART 9-CONTRACTOR QUALIFICATIONS
- Subpart 9.5-Organizational and Consultant Conflicts of Interest
- PART 10-MARKET RESEARCH
- PART 12-ACQUISITION OF COMMERCIAL ITEMS
- Subpart 12.1-Acquisition of Commercial Items-General
- Subpart 12.2-Special Requirements for the Acquisition of Commercial Items
- SUBCHAPTER D--SOCIOECONOMIC PROGRAMS
- PART 24-PROTECTION OF PRIVACY AND FREEDOM OF INFORMATION
- Subpart 24.2-Freedom of Information Act
- SUBCHAPTER G--CONTRACT MANAGEMENT
- PART 45-GOVERNMENT PROPERTY
- SUBCHAPTER H--CLAUSES AND FORMS
- PART 53-FORMS
- Subpart 53.1-General
- Subpart 53.2-Prescription of Forms
- Subpart 53.3-Illustrations of Forms
- SFFAS 6
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- CHAPTER 2: STANDARD - HERITAGE ASSETS
- CHAPTER 4: STANDARD - STEWARDSHIP LAND
- CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 4151.18
- DoDD 4400.01E
- DoDD 4715.1E
- DoDD 5000.01
- DoDD 5160.65
- DoDD 8190.1
- DoDD 8500.01E
- DoDI 3000.04
- DoDI 3110.06
- DoDI 4715.6
- DoDI 5000.64
- DoDI 5210.63
- DoDI 6055.1
- DoDI 8500.2
- DoDI 8510.01
- DLM 4000.25
- DoD 4140.26-M
- DoD 4140.27-M
- DoD 4140.32-M
- DoD 4160.21-M
- DoD 5100.76-M
- DoD 6055.09-M
- DoD FMR Vol 02B
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- DoD FMR Vol 05
- DoD FMR Vol 11B
- DoD FMR Vol 13
- DoD 5200.08-R
- DFARS
- Defense Federal Acquisition Regulations Supplement (DFARS)
- Part 246-Quality Assurance
- USC Title 31
- Prepare Environmental Liabilities Information for Financial Reporting
- CBM: RPILM
- Description
- This process covers steps to determine, update, validate, verify and disclose the environmental liability information for purposes of financial reporting. The process includes development of information to create a new transaction or entry for the general ledger of the financial statements to reflect: (1) an increase or decrease in the recognized environmental liability amount based on inflation and/or a change in scope; or (2) the performance of work that reduces the liability. The process also validates that complete and appropriate documentation exists to support the environmental liability amount reported on the financial statements. Steps covered under this process would include determining the liability amount; Update Liability Amount; Validate EL Information; Disclose EL Information.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Process and Submit Validated Evidence
- CBM: RPILM MSSM
- Description
- This process involves the organization, validation, and submission of acceptance evidence received.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER I - GENERAL
- SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION
- SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS
- CHAPTER 37 - CLAIMS
- SUBCHAPTER II - CLAIMS OF THE UNITED STATES GOVERNMENT
- CHAPTER 39 - PROMPT PAYMENT
- SUBTITLE V - GENERAL ASSISTANCE ADMINISTRATION
- CHAPTER 65 - INTERGOVERNMENTAL COOPERATION
- USC Title 32
- USC Title 32 National Guard
- CHAPTER 7 - SERVICE, SUPPLY, AND PROCUREMENT
- Sec. 704. Accountability: relief from upon order to active duty
- Sec. 706. Return of arms and equipment upon relief from Federal service
- Sec. 710. Accountability for property issued to the National Guard
- Sec. 711. Disposition of obsolete or condemned property
- USC Title 33
- USC Title 33 Navigation and Navigable Waters
- CHAPTER 40 - OIL POLLUTION
- SUBCHAPTER I - OIL POLLUTION LIABILITY AND COMPENSATION
- Sec. 2704. Limits on liability
- Sec. 2716. Financial responsibility
- USC Title 37
- USC Title 37 Pay and Allowances of the Uniformed Services
- CHAPTER 7 - ALLOWANCES
- Sec. 403. Basic allowance for housing
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 5 - PROPERTY MANAGEMENT
- SUBCHAPTER II - USE OF PROPERTY
- Sec. 522. Reimbursement for transfer of excess property
- SUBCHAPTER IV - PROCEEDS FROM SALE OR TRANSFER
- CHAPTER 13 - PUBLIC PROPERTY
- Sec. 1314. Easements
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- 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.
- SUBCHAPTER II - DEFENSE HOUSING
- Sec. 1524. Declaration of policy; disposal of housing
- 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 119 - HOMELESS ASSISTANCE
- SUBCHAPTER V - IDENTIFICATION AND USE OF SURPLUS FEDERAL PROPERTY
- Sec. 11411. Use of unutilized and underutilized public buildings and real property to assist the homeless
- USC Title 43
- USC Title 43 Public Lands
- CHAPTER 6 - WITHDRAWAL FROM SETTLEMENT, LOCATION, SALE, OR ENTRY
- Sec. 156. Approval by Congress necessary for withdrawal, reservation, or restriction of over 5,000 acres for any Department of Defense project or facility
- Sec. 157. Application for withdrawal, reservation, or restriction; specifications
- Sec. 158. Mineral resources on withdrawn lands; disposition and exploration
- CHAPTER 8A - GRAZING LANDS
- SUBCHAPTER I - GENERALLY
- Sec. 315q. Withdrawal of lands for war or national defense purposes; payment for cancellation of permits or licenses
- EO 13327
- SFFAS 1
- SFFAS 1 Accounting for Selected Assets and Liabilities
- RECOMMENDED STANDARDS
- SPECIFIC STANDARDS
- Accounts Payable
- Other Current Liabilities
- SFFAS 2
- SFFAS 2 Accounting for Direct Loans and Loan Guarantees
- THE ACCOUNTING STANDARDS
- 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
- Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
- Write-off of Direct Loans
- 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
- 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
- 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
- CAPITAL LEASES
- SFFAS 6
- SFFAS 6 Accounting for Property, Plant, and Equipment
- INTRODUCTION
- CAPITALIZATION THRESHOLDS
- ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT
- STANDARDS AND CATEGORIES
- 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
- OTHER FINANCING SOURCES
- RECOGNITION AND MEASUREMENT OF OTHER FINANCING SOURCES
- Transfers of Assets
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- Chapter 1: Introduction and Background
- Stewardship PP&E
- 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
- SFFAS 10
- SFFAS 10 Accounting for Internal Use Software
- Accounting Standard
- Software Development Phases
- Recognition, Measurement, and Disclosure
- Software Used as General PP&E
- Capitalizable Cost
- Multiuse Software
- Integrated Software
- Bundled Products and Services
- Capitalization Thresholds
- Enhancements
- Post-implementation/Operational Software
- Developmental Software
- Amortization
- Disclosures
- Implementation
- SFFAS 14
- SFFAS 19
- SFFAS 19 Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- TECHNICAL AMENDMENTS TO SFFAS NO. 2
- Effective Interest Rate
- 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
- 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 10-OVERVIEW OF THE BUDGET
- SECTION 20-TERMS AND CONCEPTS
- PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
- SECTION 83-OBJECT CLASSIFICATION (MAX SCHEDULE O)
- PART 5 FEDERAL CREDIT
- SECTION 185-FEDERAL CREDIT
- PART 8 APPENDICES
- APPENDIX B-BUDGETARY TREATMENT OF LEASE-PURCHASES AND LEASES OF CAPITAL ASSETS
- OMB Circular A-21
- OMB Circular A-21 Principles for Determining Costs Applicable to Grants, Contracts, and Other Agreements with Educational Institutions
- J. General provisions for selected items of cost.
- OMB Circular A-50
- OMB Circular A-50 Audit Followup
- 8. Action Requirements.
- OMB Circular A-110
- 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 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
- JFMIP FFMSR-8
- FFMSR-8 - System Requirements for Managerial Cost Accounting Link unavailable at time of publication
- Chapter 1 - System Requirements Overview
- JFMIP SR-99-4
- JFMIP SR-99-04 Seized Property and Forfeited Assets 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-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-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
- Payment Management Function
- Payee Information Maintenance Process
- Accounts Payable Process
- Receivable Management Function
- Receivables and Billing Process
- Cost Management Function
- Cost Reporting Process
- DoDD 4140.1
- DoDD 8500.01E
- DoDI 5000.64
- DoDI 8500.2
- DoDI 8510.01
- 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
- C3. CHAPTER 3 ISSUE, BACKORDER, DEMAND, LOAN, AND SINGLE MANAGER FOR CONVENTIONAL AMMUNITION FREEZE/UNFREEZE ACTIONS
- C3.3. MAINTAINING ACCOUNTABILITY DURING MAINTENANCE ACTIONS
- C3.7. LOAN TRANSACTIONS
- C4. CHAPTER 4 RECEIPT AND DUE-IN
- C4.6. TIME STANDARDS FOR PROCESSING RECEIPTS
- C4.7. CONTROL OF RECEIPTS
- C4.9. PROCESSING DISCREPANT/DEFICIENT RECEIPTS
- C4.11. REPLY TO MATERIEL RECEIPT FOLLOW-UPS
- C4.12. MAINTAINING ACCOUNTABILITY DURING MAINTENANCE ACTIONS
- C4.13. RECLAIMED ITEMS
- C6. CHAPTER 6 MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.5 POLICY
- C6.6 PREPARING AND SENDING MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.7 FOLLOW-UPS FOR DELINQUENT MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.9 QUALITY CONTROL
- C6.10 MANAGEMENT EVALUATION
- C7. CHAPTER 7 PHYSICAL INVENTORY CONTROL
- C7.1. GENERAL.
- C7.2. POLICY.
- C7.3. PHYSICAL INVENTORY PROCEDURES
- C7.4. RESEARCH OF POTENTIAL OR ACTUAL INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY) - DOCUMENT IDENTIFIER CODE D8A/D9A
- C7.5. REVERSAL OF INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY)- DOCUMENT IDENTIFIER CODE D8A/D9A.
- C7.8. RECORD RECONCILIATION PROGRAM.
- C7.10. QUALITY CONTROL
- C7.11. PHYSICAL INVENTORY CONTROL PROGRAM PERFORMANCE ASSESSMENT
- DoD 4140.26-M
- DoD 4160.21-M
- DOD 4160.21-M Defense Materiel Disposition Manual
- CHAPTER 2 RESPONSIBILITIES
- 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 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS
- 0601 GENERAL
- 0603 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 8 FACILITIES SUSTAINMENT AND RESTORATION/MODERNIZATION
- 0804 REVENUE FROM TRANSFER OR DISPOSAL OF DOD REAL PROPERTY AND REVENUE FROM LEASING OUT OF DOD ASSETS
- CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS
- 0901 GENERAL
- DoD FMR Vol 03
- DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources
- CHAPTER 11 UNMATCHED DISBURSEMENTS, NEGATIVE UNLIQUIDATED OBLIGATIONS, AND IN-TRANSIT DISBURSEMENTS
- 1110 CORRECTIONS AND POSTINGS OF DISBURSEMENTS INVOLVING THE WORKING CAPITAL FUNDS
- CHAPTER 15 RECEIPT AND USE OF BUDGETARY RESOURCES EXECUTION LEVEL
- 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
- 1705. DOCUMENTATION STANDARDS
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 1 FINANCIAL CONTROL OF ASSETS
- 0102. ACCOUNTING STANDARDS
- 0105. INVENTORY AND RELATED PROPERTY
- 0107. PROPERTY, PLANT AND EQUIPMENT
- CHAPTER 3 RECEIVABLES
- 0303 RECEIVABLES POLICY AND PROCEDURES
- CHAPTER 4 INVENTORY AND RELATED PROPERTY
- 0401 GENERAL
- 0402 OPERATING MATERIALS AND SUPPLIES
- CHAPTER 11 COMPONENT DEBT
- 1101. GENERAL
- CHAPTER 12 UNEARNED REVENUE AND OTHER LIABILITIES
- CHAPTER 16 REVENUE AND OTHER FINANCING SOURCES, GAINS, AND LOSSES
- 1602 REVENUE
- 1605 GAINS AND LOSSES
- APPENDIX A TABLE OF TRANSACTIONS
- 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.
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- 2004 PRODUCTION COST COMPONENTS
- DoD FMR Vol 06A
- DoD FMR Vol 06B
- DoD FMR Vol 06B - For and Content of the Department of Defense Audited Financial Statements
- Chapter 11 Required Supplementary Stewardship Information Reporting
- 1101 GENERAL
- 1103 NONFEDERAL PHYSICAL PROPERTY
- CHAPTER 12 REQUIRED SUPPLEMENTARY INFORMATION
- 1201 OVERVIEW
- 1204 HERITAGE ASSETS AND STEWARDSHIP LAND CONDITION INFORMATION
- 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 16 ACCOUNTING FOR PRODUCTION AND SALE OF FOREST PRODUCTS
- 1602. POLICY AND PROCEDURES
- DoD FMR Vol 11B
- DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)
- 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 11 REIMBURSEMENTS AND REVENUE RECOGNITION
- 1101. REIMBURSEMENTS
- 1102. REVENUE RECOGNITION
- CHAPTER 12 EXPENSES
- 1202 MILITARY PERSONNEL 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 3 CONTRIBUTIONS FOR DEFENSE PROGRAMS, PROJECTS, AND ACTIVITIES
- 0303 POLICY ON CONTRIBUTIONS
- 0304 REPORTING ON CONTRIBUTIONS
- CHAPTER 4 DIRECT LOANS AND LOAN GUARANTEES
- 0402 STANDARDS
- CHAPTER 5 GRANTS AND COOPERATIVE AGREEMENTS
- 0502 ACCOUNTING STANDARDS FOR GRANTS AND COOPERATIVE AGREEMENTS
- 0504 FINANCIAL MANAGEMENT FOR GRANTS AND COOPERATIVE AGREEMENTS
- CHAPTER 7 FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN
- 0702 GENERAL REQUIREMENTS
- 0708 SUPPLY SYSTEM MATERIEL
- 0709 PETROLEUM PRODUCT/LOSSES
- CHAPTER 9 INTERNATIONAL AGREEMENTS
- 0904 FISCAL CONSIDERATIONS
- 0905 PROPOSED AGREEMENT
- CHAPTER 11 PRIVATIZATION OF DEFENSE UTILITY SYSTEMS
- 1102 CONSIDERATION FOR CONVEYANCE OF UTILITY SYSTEMS
- 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
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1401 OVERVIEW
- 1402 POLICY AND PROCEDURES
- CHAPTER 19 FOOD SERVICE PROGRAM
- 1901 OVERVIEW
- 1902 REIMBURSABLE MEAL AND MEAL SERVICE (OPERATING) CHARGES
- 1905 DISPOSITION OF FUNDS
- DoD FMR Vol 13
- DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures
- CHAPTER 3 ASSETS, LIABILITIES, AND NET WORTH
- 0302 CURRENT ASSETS
- 0303 NONCURRENT ASSETS
- DoD FMR Vol 15
- DOD FMR Vol 15 - Security Assistance Policy and Procedures
- CHAPTER 7 PRICING
- 0704 CASH SALES OF DEFENSE ARTICLES AND SERVICES FROM NEW PROCUREMENT FOR DIRECT DELIVERY AND PARTICIPATION IN NEW PRODUCTION
- 0707 COOPERATIVE LOGISTICS SUPPLY SUPPORT ARRANGEMENTS
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 3 SOURCE
- C3.8. RECEIPT PROCESSING
- CHAPTER 5 DELIVER
- C5.7. ITEM ACCOUNTABILITY, CONTROL, AND STEWARDSHIP
- CHAPTER 9 SPECIAL REQUIREMENTS
- C9.2. SUPPLY SYSTEM INVENTORY REPORT (SSIR)
- C9.3. AMMUNITION STRATIFICATION, REPORTING, AND CROSS LEVELING
- C9.5. EXCHANGE OR SALE OF NONEXCESS PERSONAL PROPERTY
- USC Title 31
- Receive Design Approval Response
- CBM: RPILM MSSM
- Description
- This Receive Design Approval Response process receives approval response for the design project which may be approved, deferred or not approved.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE
- SUBCHAPTER VII - DISPOSAL OF WAR AND VETERANS' HOUSING
- Sec. 1585. Acquisition of housing sites
- CFR Title 48
- CFR Title 48 Federal Acquisition Regulations System
- CHAPTER 1--FEDERAL ACQUISITION REGULATION
- SUBCHAPTER A--GENERAL
- PART 4-ADMINISTRATIVE MATTERS
- Subpart 4.5-Electronic Commerce in Contracting
- Subpart 4.6-Contract Reporting
- Subpart 4.15-American Recovery and Reinvestment Act-Reporting Requirements
- SUBCHAPTER B--ACQUISITION PLANNING
- PART 5-PUBLICIZING CONTRACT ACTIONS
- Subpart 5.4-Release of Information
- PART 7-ACQUISITION PLANNING
- Subpart 7.1-Acquisition Plans
- Subpart 7.2-Planning for the Purchase of Supplies in Economic Quantities
- Subpart 7.3-Contractor Versus Government Performance
- Subpart 7.4-Equipment Lease or Purchase
- Subpart 7.5-Inherently Governmental Functions
- PART 8-REQUIRED SOURCES OF SUPPLIES AND SERVICES
- Subpart 8.1-Excess Personal Property
- Subpart 8.8-Acquisition of Printing and Related Supplies
- PART 9-CONTRACTOR QUALIFICATIONS
- Subpart 9.5-Organizational and Consultant Conflicts of Interest
- PART 10-MARKET RESEARCH
- PART 12-ACQUISITION OF COMMERCIAL ITEMS
- Subpart 12.1-Acquisition of Commercial Items-General
- Subpart 12.2-Special Requirements for the Acquisition of Commercial Items
- SUBCHAPTER D--SOCIOECONOMIC PROGRAMS
- PART 24-PROTECTION OF PRIVACY AND FREEDOM OF INFORMATION
- Subpart 24.2-Freedom of Information Act
- SUBCHAPTER G--CONTRACT MANAGEMENT
- PART 45-GOVERNMENT PROPERTY
- PART 46-QUALITY ASSURANCE
- SUBCHAPTER H--CLAUSES AND FORMS
- PART 53-FORMS
- Subpart 53.1-General
- Subpart 53.2-Prescription of Forms
- Subpart 53.3-Illustrations of Forms
- SFFAS 6
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- CHAPTER 2: STANDARD - HERITAGE ASSETS
- CHAPTER 4: STANDARD - STEWARDSHIP LAND
- CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 4151.18
- DoDD 4400.01E
- DoDD 4715.1E
- DoDD 5000.01
- DoDD 5160.65
- DoDD 8190.1
- DoDD 8500.01E
- DoDI 3000.04
- DoDI 3110.06
- DoDI 4715.6
- DoDI 5000.64
- DoDI 5210.63
- DoDI 6055.1
- DoDI 8500.2
- DoDI 8510.01
- DLM 4000.25
- DoD 4140.26-M
- DoD 4140.27-M
- DoD 4140.32-M
- DoD 4160.21-M
- DoD 5100.76-M
- DoD 6055.09-M
- DoD FMR Vol 02B
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- DoD FMR Vol 05
- DoD FMR Vol 11B
- DoD FMR Vol 13
- DoD 5200.08-R
- DFARS
- Defense Federal Acquisition Regulations Supplement (DFARS)
- Part 246-Quality Assurance
- USC Title 31
- Receive Goods and Services
- CBM: MSSM RPILM
- Description
- This process involves all actions taken by a receiving activity from the performance of a service by a provider or from the physical turnover of material by a carrier until the on-hand balance of the accountable stock record file or in-process receipt file is updated to reflect the received material as an asset in storage, or the material is issued directly from receiving to the customer. Acknowledgement of receipt of evidence of performance triggers the clock for constructive acceptance.
- 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 A--GENERAL
- PART 4-ADMINISTRATIVE MATTERS
- Subpart 4.5-Electronic Commerce in Contracting
- Subpart 4.6-Contract Reporting
- Subpart 4.15-American Recovery and Reinvestment Act-Reporting Requirements
- SUBCHAPTER B--ACQUISITION PLANNING
- PART 5-PUBLICIZING CONTRACT ACTIONS
- Subpart 5.4-Release of Information
- PART 7-ACQUISITION PLANNING
- Subpart 7.1-Acquisition Plans
- Subpart 7.2-Planning for the Purchase of Supplies in Economic Quantities
- Subpart 7.3-Contractor Versus Government Performance
- Subpart 7.4-Equipment Lease or Purchase
- Subpart 7.5-Inherently Governmental Functions
- PART 8-REQUIRED SOURCES OF SUPPLIES AND SERVICES
- Subpart 8.1-Excess Personal Property
- Subpart 8.8-Acquisition of Printing and Related Supplies
- PART 9-CONTRACTOR QUALIFICATIONS
- Subpart 9.5-Organizational and Consultant Conflicts of Interest
- PART 10-MARKET RESEARCH
- PART 12-ACQUISITION OF COMMERCIAL ITEMS
- Subpart 12.1-Acquisition of Commercial Items-General
- Subpart 12.2-Special Requirements for the Acquisition of Commercial Items
- SUBCHAPTER C--CONTRACTING METHODS AND CONTRACT TYPES
- PART 13-SIMPLIFIED ACQUISITION PROCEDURES
- Subpart 13.3-Simplified Acquisition Methods
- SUBCHAPTER D--SOCIOECONOMIC PROGRAMS
- PART 24-PROTECTION OF PRIVACY AND FREEDOM OF INFORMATION
- Subpart 24.2-Freedom of Information Act
- SUBCHAPTER E--GENERAL CONTRACTING REQUIREMENTS
- PART 32-CONTRACT FINANCING
- Subpart 32.9-Prompt Payment
- Subpart 32.10-Performance-Based Payments
- SUBCHAPTER G--CONTRACT MANAGEMENT
- PART 46-QUALITY ASSURANCE
- Subpart 46.4-Government Contract Quality Assurance
- Subpart 46.6-Material Inspection and Receiving Reports
- SUBCHAPTER H--CLAUSES AND FORMS
- PART 53-FORMS
- Subpart 53.1-General
- Subpart 53.2-Prescription of Forms
- Subpart 53.3-Illustrations of Forms
- OMB Memo 04-04
- DoDD 8500.01E
- DoDI 8320.04
- DoD 5200.1-R
- DoD 5400.11-R
- DFARS
- Defense Federal Acquisition Regulations Supplement (DFARS)
- Part 224-Protection of Privacy and Freedom of Information
- SUBPART 224.2--freedom of information act
- Part 227-Patents, Data, and Copyrights
- SUBPART 227.70--INFRINGEMENT CLAIMS, LICENSES, AND ASSIGNMENTS
- Part 232-Contract Financing
- SUBPART 232.9--PROMPT PAYMENT
- SUBPART 232.70-ELECTRONIC SUBMISSION AND PROCESSING OF PAYMENT REQUESTS AND RECEIVING REPORTS
- Part 245--Government Property
- SUBPART 245.6--REPORTING, REUTILIZATION, AND DISPOSAL
- Part 246-Quality Assurance
- SUBPART 246.4--GOVERNMENT CONTRACT QUALITY ASSURANCE
- Part 252-Solicitation Provisions and Contract Clauses
- SUBPART 252.2--TEXT OF PROVISIONS AND CLAUSES
- APPENDIX F: MATERIAL INSPECTION AND RECEIVING REPORT
- ICPS
- Internal Controls for Procurement Systems
- Attachment 1
- Public Law 112-194
- Receive Project Evidence
- CBM: RPILM MSSM
- Description
- This process involves the receipt of documentation of the act of assuming ownership of legal title and accountability of goods tendered and services rendered, excluding Real Property Placed in Service Notification. This serves as proof that the deliverables received or services rendered have been provided fulfilling specified terms and conditions against the previously agreed upon agreement, contract, and/or intragovernmental order between the supplier and the buyer. It also must include information necessary for Asset Valuation (e.g., capitalize vs. expense determinations).
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER I - GENERAL
- SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION
- SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS
- CHAPTER 37 - CLAIMS
- SUBCHAPTER II - CLAIMS OF THE UNITED STATES GOVERNMENT
- CHAPTER 39 - PROMPT PAYMENT
- SUBTITLE V - GENERAL ASSISTANCE ADMINISTRATION
- CHAPTER 65 - INTERGOVERNMENTAL COOPERATION
- USC Title 32
- USC Title 32 National Guard
- CHAPTER 7 - SERVICE, SUPPLY, AND PROCUREMENT
- Sec. 704. Accountability: relief from upon order to active duty
- Sec. 706. Return of arms and equipment upon relief from Federal service
- Sec. 710. Accountability for property issued to the National Guard
- Sec. 711. Disposition of obsolete or condemned property
- USC Title 33
- USC Title 33 Navigation and Navigable Waters
- CHAPTER 40 - OIL POLLUTION
- SUBCHAPTER I - OIL POLLUTION LIABILITY AND COMPENSATION
- Sec. 2704. Limits on liability
- Sec. 2716. Financial responsibility
- USC Title 37
- USC Title 37 Pay and Allowances of the Uniformed Services
- CHAPTER 7 - ALLOWANCES
- Sec. 403. Basic allowance for housing
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 5 - PROPERTY MANAGEMENT
- SUBCHAPTER II - USE OF PROPERTY
- Sec. 522. Reimbursement for transfer of excess property
- SUBCHAPTER IV - PROCEEDS FROM SALE OR TRANSFER
- CHAPTER 13 - PUBLIC PROPERTY
- Sec. 1314. Easements
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- 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.
- SUBCHAPTER II - DEFENSE HOUSING
- Sec. 1524. Declaration of policy; disposal of housing
- 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 119 - HOMELESS ASSISTANCE
- SUBCHAPTER V - IDENTIFICATION AND USE OF SURPLUS FEDERAL PROPERTY
- Sec. 11411. Use of unutilized and underutilized public buildings and real property to assist the homeless
- USC Title 43
- USC Title 43 Public Lands
- CHAPTER 6 - WITHDRAWAL FROM SETTLEMENT, LOCATION, SALE, OR ENTRY
- Sec. 156. Approval by Congress necessary for withdrawal, reservation, or restriction of over 5,000 acres for any Department of Defense project or facility
- Sec. 157. Application for withdrawal, reservation, or restriction; specifications
- Sec. 158. Mineral resources on withdrawn lands; disposition and exploration
- CHAPTER 8A - GRAZING LANDS
- SUBCHAPTER I - GENERALLY
- Sec. 315q. Withdrawal of lands for war or national defense purposes; payment for cancellation of permits or licenses
- EO 13327
- SFFAS 1
- SFFAS 1 Accounting for Selected Assets and Liabilities
- RECOMMENDED STANDARDS
- SPECIFIC STANDARDS
- Accounts Payable
- Other Current Liabilities
- SFFAS 2
- SFFAS 2 Accounting for Direct Loans and Loan Guarantees
- THE ACCOUNTING STANDARDS
- 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
- Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
- Write-off of Direct Loans
- 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
- 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
- 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
- CAPITAL LEASES
- SFFAS 6
- SFFAS 6 Accounting for Property, Plant, and Equipment
- INTRODUCTION
- CAPITALIZATION THRESHOLDS
- ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT
- STANDARDS AND CATEGORIES
- 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
- OTHER FINANCING SOURCES
- RECOGNITION AND MEASUREMENT OF OTHER FINANCING SOURCES
- Transfers of Assets
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- Chapter 1: Introduction and Background
- Stewardship PP&E
- 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
- SFFAS 10
- SFFAS 10 Accounting for Internal Use Software
- Accounting Standard
- Software Development Phases
- Recognition, Measurement, and Disclosure
- Software Used as General PP&E
- Capitalizable Cost
- Multiuse Software
- Integrated Software
- Bundled Products and Services
- Capitalization Thresholds
- Enhancements
- Post-implementation/Operational Software
- Developmental Software
- Amortization
- Disclosures
- Implementation
- SFFAS 14
- SFFAS 19
- SFFAS 19 Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- TECHNICAL AMENDMENTS TO SFFAS NO. 2
- Effective Interest Rate
- 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
- 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 10-OVERVIEW OF THE BUDGET
- SECTION 20-TERMS AND CONCEPTS
- PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
- SECTION 83-OBJECT CLASSIFICATION (MAX SCHEDULE O)
- PART 5 FEDERAL CREDIT
- SECTION 185-FEDERAL CREDIT
- PART 8 APPENDICES
- APPENDIX B-BUDGETARY TREATMENT OF LEASE-PURCHASES AND LEASES OF CAPITAL ASSETS
- OMB Circular A-21
- OMB Circular A-21 Principles for Determining Costs Applicable to Grants, Contracts, and Other Agreements with Educational Institutions
- J. General provisions for selected items of cost.
- OMB Circular A-50
- OMB Circular A-50 Audit Followup
- 8. Action Requirements.
- OMB Circular A-110
- 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 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
- JFMIP FFMSR-8
- FFMSR-8 - System Requirements for Managerial Cost Accounting Link unavailable at time of publication
- Chapter 1 - System Requirements Overview
- JFMIP SR-99-4
- JFMIP SR-99-04 Seized Property and Forfeited Assets 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-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-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
- Payment Management Function
- Payee Information Maintenance Process
- Accounts Payable Process
- Receivable Management Function
- Receivables and Billing Process
- Cost Management Function
- Cost Reporting Process
- DoDD 4140.1
- DoDD 8500.01E
- DoDI 5000.64
- DoDI 8500.2
- DoDI 8510.01
- 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
- C3. CHAPTER 3 ISSUE, BACKORDER, DEMAND, LOAN, AND SINGLE MANAGER FOR CONVENTIONAL AMMUNITION FREEZE/UNFREEZE ACTIONS
- C3.3. MAINTAINING ACCOUNTABILITY DURING MAINTENANCE ACTIONS
- C3.7. LOAN TRANSACTIONS
- C4. CHAPTER 4 RECEIPT AND DUE-IN
- C4.6. TIME STANDARDS FOR PROCESSING RECEIPTS
- C4.7. CONTROL OF RECEIPTS
- C4.9. PROCESSING DISCREPANT/DEFICIENT RECEIPTS
- C4.11. REPLY TO MATERIEL RECEIPT FOLLOW-UPS
- C4.12. MAINTAINING ACCOUNTABILITY DURING MAINTENANCE ACTIONS
- C4.13. RECLAIMED ITEMS
- C6. CHAPTER 6 MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.5 POLICY
- C6.6 PREPARING AND SENDING MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.7 FOLLOW-UPS FOR DELINQUENT MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.9 QUALITY CONTROL
- C6.10 MANAGEMENT EVALUATION
- C7. CHAPTER 7 PHYSICAL INVENTORY CONTROL
- C7.1. GENERAL.
- C7.2. POLICY.
- C7.3. PHYSICAL INVENTORY PROCEDURES
- C7.4. RESEARCH OF POTENTIAL OR ACTUAL INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY) - DOCUMENT IDENTIFIER CODE D8A/D9A
- C7.5. REVERSAL OF INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY)- DOCUMENT IDENTIFIER CODE D8A/D9A.
- C7.8. RECORD RECONCILIATION PROGRAM.
- C7.10. QUALITY CONTROL
- C7.11. PHYSICAL INVENTORY CONTROL PROGRAM PERFORMANCE ASSESSMENT
- DoD 4140.26-M
- DoD 4160.21-M
- DOD 4160.21-M Defense Materiel Disposition Manual
- CHAPTER 2 RESPONSIBILITIES
- 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 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS
- 0601 GENERAL
- 0603 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 8 FACILITIES SUSTAINMENT AND RESTORATION/MODERNIZATION
- 0804 REVENUE FROM TRANSFER OR DISPOSAL OF DOD REAL PROPERTY AND REVENUE FROM LEASING OUT OF DOD ASSETS
- CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS
- 0901 GENERAL
- DoD FMR Vol 03
- DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources
- CHAPTER 11 UNMATCHED DISBURSEMENTS, NEGATIVE UNLIQUIDATED OBLIGATIONS, AND IN-TRANSIT DISBURSEMENTS
- 1110 CORRECTIONS AND POSTINGS OF DISBURSEMENTS INVOLVING THE WORKING CAPITAL FUNDS
- CHAPTER 15 RECEIPT AND USE OF BUDGETARY RESOURCES EXECUTION LEVEL
- 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
- 1705. DOCUMENTATION STANDARDS
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 1 FINANCIAL CONTROL OF ASSETS
- 0102. ACCOUNTING STANDARDS
- 0105. INVENTORY AND RELATED PROPERTY
- 0107. PROPERTY, PLANT AND EQUIPMENT
- CHAPTER 3 RECEIVABLES
- 0303 RECEIVABLES POLICY AND PROCEDURES
- CHAPTER 4 INVENTORY AND RELATED PROPERTY
- 0401 GENERAL
- 0402 OPERATING MATERIALS AND SUPPLIES
- CHAPTER 11 COMPONENT DEBT
- 1101. GENERAL
- CHAPTER 12 UNEARNED REVENUE AND OTHER LIABILITIES
- CHAPTER 16 REVENUE AND OTHER FINANCING SOURCES, GAINS, AND LOSSES
- 1602 REVENUE
- 1605 GAINS AND LOSSES
- APPENDIX A TABLE OF TRANSACTIONS
- 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.
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- 2004 PRODUCTION COST COMPONENTS
- DoD FMR Vol 06A
- DoD FMR Vol 06B
- DoD FMR Vol 06B - For and Content of the Department of Defense Audited Financial Statements
- Chapter 11 Required Supplementary Stewardship Information Reporting
- 1101 GENERAL
- 1103 NONFEDERAL PHYSICAL PROPERTY
- CHAPTER 12 REQUIRED SUPPLEMENTARY INFORMATION
- 1201 OVERVIEW
- 1204 HERITAGE ASSETS AND STEWARDSHIP LAND CONDITION INFORMATION
- 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 16 ACCOUNTING FOR PRODUCTION AND SALE OF FOREST PRODUCTS
- 1602. POLICY AND PROCEDURES
- DoD FMR Vol 11B
- DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)
- 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 11 REIMBURSEMENTS AND REVENUE RECOGNITION
- 1101. REIMBURSEMENTS
- 1102. REVENUE RECOGNITION
- CHAPTER 12 EXPENSES
- 1202 MILITARY PERSONNEL 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 3 CONTRIBUTIONS FOR DEFENSE PROGRAMS, PROJECTS, AND ACTIVITIES
- 0303 POLICY ON CONTRIBUTIONS
- 0304 REPORTING ON CONTRIBUTIONS
- CHAPTER 4 DIRECT LOANS AND LOAN GUARANTEES
- 0402 STANDARDS
- CHAPTER 5 GRANTS AND COOPERATIVE AGREEMENTS
- 0502 ACCOUNTING STANDARDS FOR GRANTS AND COOPERATIVE AGREEMENTS
- 0504 FINANCIAL MANAGEMENT FOR GRANTS AND COOPERATIVE AGREEMENTS
- CHAPTER 7 FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN
- 0702 GENERAL REQUIREMENTS
- 0708 SUPPLY SYSTEM MATERIEL
- 0709 PETROLEUM PRODUCT/LOSSES
- CHAPTER 9 INTERNATIONAL AGREEMENTS
- 0904 FISCAL CONSIDERATIONS
- 0905 PROPOSED AGREEMENT
- CHAPTER 11 PRIVATIZATION OF DEFENSE UTILITY SYSTEMS
- 1102 CONSIDERATION FOR CONVEYANCE OF UTILITY SYSTEMS
- 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
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1401 OVERVIEW
- 1402 POLICY AND PROCEDURES
- CHAPTER 19 FOOD SERVICE PROGRAM
- 1901 OVERVIEW
- 1902 REIMBURSABLE MEAL AND MEAL SERVICE (OPERATING) CHARGES
- 1905 DISPOSITION OF FUNDS
- DoD FMR Vol 13
- DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures
- CHAPTER 3 ASSETS, LIABILITIES, AND NET WORTH
- 0302 CURRENT ASSETS
- 0303 NONCURRENT ASSETS
- DoD FMR Vol 15
- DOD FMR Vol 15 - Security Assistance Policy and Procedures
- CHAPTER 7 PRICING
- 0704 CASH SALES OF DEFENSE ARTICLES AND SERVICES FROM NEW PROCUREMENT FOR DIRECT DELIVERY AND PARTICIPATION IN NEW PRODUCTION
- 0707 COOPERATIVE LOGISTICS SUPPLY SUPPORT ARRANGEMENTS
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 3 SOURCE
- C3.8. RECEIPT PROCESSING
- CHAPTER 5 DELIVER
- C5.7. ITEM ACCOUNTABILITY, CONTROL, AND STEWARDSHIP
- CHAPTER 9 SPECIAL REQUIREMENTS
- C9.2. SUPPLY SYSTEM INVENTORY REPORT (SSIR)
- C9.3. AMMUNITION STRATIFICATION, REPORTING, AND CROSS LEVELING
- C9.5. EXCHANGE OR SALE OF NONEXCESS PERSONAL PROPERTY
- ICPS
- Internal Controls for Procurement Systems
- Attachment 1
- USC Title 31
- Receive and Prioritize Requirements
- CBM: RPILM MSSM
- Description
- This process involves the consolidation and the systematic categorization of stakeholder requirements.
- Linked constraints
- NDAA 2013
- National Defense Authorization Act for Fiscal Year 2013
- DIVISION A-DEPARTMENT OF DEFENSE AUTHORIZATIONS
- TITLE VIII-ACQUISITION POLICY, ACQUISITION MANAGEMENT, AND RELATED MATTERS
- Subtitle E-Other Matters
- SEC. 862. UNIFORM CONTRACT WRITING SYSTEM REQUIREMENTS
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE
- SUBCHAPTER VII - DISPOSAL OF WAR AND VETERANS' HOUSING
- Sec. 1585. Acquisition of housing sites
- CFR Title 48
- CFR Title 48 Federal Acquisition Regulations System
- CHAPTER 1--FEDERAL ACQUISITION REGULATION
- SUBCHAPTER A--GENERAL
- PART 4-ADMINISTRATIVE MATTERS
- Subpart 4.5-Electronic Commerce in Contracting
- Subpart 4.6-Contract Reporting
- Subpart 4.15-American Recovery and Reinvestment Act-Reporting Requirements
- SUBCHAPTER B--ACQUISITION PLANNING
- PART 5-PUBLICIZING CONTRACT ACTIONS
- Subpart 5.4-Release of Information
- PART 7-ACQUISITION PLANNING
- Subpart 7.1-Acquisition Plans
- Subpart 7.2-Planning for the Purchase of Supplies in Economic Quantities
- Subpart 7.3-Contractor Versus Government Performance
- Subpart 7.4-Equipment Lease or Purchase
- Subpart 7.5-Inherently Governmental Functions
- PART 8-REQUIRED SOURCES OF SUPPLIES AND SERVICES
- Subpart 8.1-Excess Personal Property
- Subpart 8.8-Acquisition of Printing and Related Supplies
- PART 9-CONTRACTOR QUALIFICATIONS
- Subpart 9.5-Organizational and Consultant Conflicts of Interest
- PART 10-MARKET RESEARCH
- PART 12-ACQUISITION OF COMMERCIAL ITEMS
- Subpart 12.1-Acquisition of Commercial Items-General
- Subpart 12.2-Special Requirements for the Acquisition of Commercial Items
- SUBCHAPTER D--SOCIOECONOMIC PROGRAMS
- PART 24-PROTECTION OF PRIVACY AND FREEDOM OF INFORMATION
- Subpart 24.2-Freedom of Information Act
- SUBCHAPTER G--CONTRACT MANAGEMENT
- PART 45-GOVERNMENT PROPERTY
- PART 46-QUALITY ASSURANCE
- SUBCHAPTER H--CLAUSES AND FORMS
- PART 53-FORMS
- Subpart 53.1-General
- Subpart 53.2-Prescription of Forms
- Subpart 53.3-Illustrations of Forms
- SFFAS 6
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- CHAPTER 2: STANDARD - HERITAGE ASSETS
- CHAPTER 4: STANDARD - STEWARDSHIP LAND
- CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 4151.18
- DoDD 4400.01E
- DoDD 4715.1E
- DoDD 5000.01
- DoDD 5160.65
- DoDD 8190.1
- DoDD 8500.01E
- DoDI 3000.04
- DoDI 3110.06
- DoDI 4715.6
- DoDI 5000.64
- DoDI 5210.63
- DoDI 6055.1
- DoDI 8500.2
- DoDI 8510.01
- DLM 4000.25
- DoD 4140.26-M
- DoD 4140.27-M
- DoD 4140.32-M
- DoD 4160.21-M
- DoD 5100.76-M
- DoD 6055.09-M
- DoD FMR Vol 02B
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- DoD FMR Vol 05
- DoD FMR Vol 11B
- DoD FMR Vol 13
- DoD 5200.08-R
- DFARS
- Defense Federal Acquisition Regulations Supplement (DFARS)
- Part 246-Quality Assurance
- NDAA 2013
- Record CIP and or WIP Financial Transactions
- CBM: RPILM MSSM
- Description
- The process involves the posting of costs accumulated in the CIP and or WIP account to the general ledger.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER I - GENERAL
- SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION
- SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS
- CHAPTER 37 - CLAIMS
- SUBCHAPTER II - CLAIMS OF THE UNITED STATES GOVERNMENT
- CHAPTER 39 - PROMPT PAYMENT
- SUBTITLE V - GENERAL ASSISTANCE ADMINISTRATION
- CHAPTER 65 - INTERGOVERNMENTAL COOPERATION
- USC Title 32
- USC Title 32 National Guard
- CHAPTER 7 - SERVICE, SUPPLY, AND PROCUREMENT
- Sec. 704. Accountability: relief from upon order to active duty
- Sec. 706. Return of arms and equipment upon relief from Federal service
- Sec. 710. Accountability for property issued to the National Guard
- Sec. 711. Disposition of obsolete or condemned property
- USC Title 33
- USC Title 33 Navigation and Navigable Waters
- CHAPTER 40 - OIL POLLUTION
- SUBCHAPTER I - OIL POLLUTION LIABILITY AND COMPENSATION
- Sec. 2704. Limits on liability
- Sec. 2716. Financial responsibility
- USC Title 37
- USC Title 37 Pay and Allowances of the Uniformed Services
- CHAPTER 7 - ALLOWANCES
- Sec. 403. Basic allowance for housing
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 5 - PROPERTY MANAGEMENT
- SUBCHAPTER II - USE OF PROPERTY
- Sec. 522. Reimbursement for transfer of excess property
- SUBCHAPTER IV - PROCEEDS FROM SALE OR TRANSFER
- CHAPTER 13 - PUBLIC PROPERTY
- Sec. 1314. Easements
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- 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.
- SUBCHAPTER II - DEFENSE HOUSING
- Sec. 1524. Declaration of policy; disposal of housing
- 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 119 - HOMELESS ASSISTANCE
- SUBCHAPTER V - IDENTIFICATION AND USE OF SURPLUS FEDERAL PROPERTY
- Sec. 11411. Use of unutilized and underutilized public buildings and real property to assist the homeless
- USC Title 43
- USC Title 43 Public Lands
- CHAPTER 6 - WITHDRAWAL FROM SETTLEMENT, LOCATION, SALE, OR ENTRY
- Sec. 156. Approval by Congress necessary for withdrawal, reservation, or restriction of over 5,000 acres for any Department of Defense project or facility
- Sec. 157. Application for withdrawal, reservation, or restriction; specifications
- Sec. 158. Mineral resources on withdrawn lands; disposition and exploration
- CHAPTER 8A - GRAZING LANDS
- SUBCHAPTER I - GENERALLY
- Sec. 315q. Withdrawal of lands for war or national defense purposes; payment for cancellation of permits or licenses
- EO 13327
- SFFAS 1
- SFFAS 1 Accounting for Selected Assets and Liabilities
- RECOMMENDED STANDARDS
- SPECIFIC STANDARDS
- Accounts Payable
- Other Current Liabilities
- SFFAS 2
- SFFAS 2 Accounting for Direct Loans and Loan Guarantees
- THE ACCOUNTING STANDARDS
- 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
- Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
- Write-off of Direct Loans
- 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
- 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
- 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
- CAPITAL LEASES
- SFFAS 6
- SFFAS 6 Accounting for Property, Plant, and Equipment
- INTRODUCTION
- CAPITALIZATION THRESHOLDS
- ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT
- STANDARDS AND CATEGORIES
- 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
- OTHER FINANCING SOURCES
- RECOGNITION AND MEASUREMENT OF OTHER FINANCING SOURCES
- Transfers of Assets
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- Chapter 1: Introduction and Background
- Stewardship PP&E
- 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
- SFFAS 10
- SFFAS 10 Accounting for Internal Use Software
- Accounting Standard
- Software Development Phases
- Recognition, Measurement, and Disclosure
- Software Used as General PP&E
- Capitalizable Cost
- Multiuse Software
- Integrated Software
- Bundled Products and Services
- Capitalization Thresholds
- Enhancements
- Post-implementation/Operational Software
- Developmental Software
- Amortization
- Disclosures
- Implementation
- SFFAS 14
- SFFAS 19
- SFFAS 19 Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- TECHNICAL AMENDMENTS TO SFFAS NO. 2
- Effective Interest Rate
- 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
- 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 10-OVERVIEW OF THE BUDGET
- SECTION 20-TERMS AND CONCEPTS
- PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
- SECTION 83-OBJECT CLASSIFICATION (MAX SCHEDULE O)
- PART 5 FEDERAL CREDIT
- SECTION 185-FEDERAL CREDIT
- PART 8 APPENDICES
- APPENDIX B-BUDGETARY TREATMENT OF LEASE-PURCHASES AND LEASES OF CAPITAL ASSETS
- OMB Circular A-21
- OMB Circular A-21 Principles for Determining Costs Applicable to Grants, Contracts, and Other Agreements with Educational Institutions
- J. General provisions for selected items of cost.
- OMB Circular A-50
- OMB Circular A-50 Audit Followup
- 8. Action Requirements.
- OMB Circular A-110
- 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 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
- JFMIP FFMSR-8
- FFMSR-8 - System Requirements for Managerial Cost Accounting Link unavailable at time of publication
- Chapter 1 - System Requirements Overview
- JFMIP SR-99-4
- JFMIP SR-99-04 Seized Property and Forfeited Assets 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-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-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
- Payment Management Function
- Payee Information Maintenance Process
- Accounts Payable Process
- Receivable Management Function
- Receivables and Billing Process
- Cost Management Function
- Cost Reporting Process
- DoDD 4140.1
- DoDD 8500.01E
- DoDI 5000.64
- DoDI 8500.2
- DoDI 8510.01
- 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
- C3. CHAPTER 3 ISSUE, BACKORDER, DEMAND, LOAN, AND SINGLE MANAGER FOR CONVENTIONAL AMMUNITION FREEZE/UNFREEZE ACTIONS
- C3.3. MAINTAINING ACCOUNTABILITY DURING MAINTENANCE ACTIONS
- C3.7. LOAN TRANSACTIONS
- C4. CHAPTER 4 RECEIPT AND DUE-IN
- C4.6. TIME STANDARDS FOR PROCESSING RECEIPTS
- C4.7. CONTROL OF RECEIPTS
- C4.9. PROCESSING DISCREPANT/DEFICIENT RECEIPTS
- C4.11. REPLY TO MATERIEL RECEIPT FOLLOW-UPS
- C4.12. MAINTAINING ACCOUNTABILITY DURING MAINTENANCE ACTIONS
- C4.13. RECLAIMED ITEMS
- C6. CHAPTER 6 MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.5 POLICY
- C6.6 PREPARING AND SENDING MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.7 FOLLOW-UPS FOR DELINQUENT MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.9 QUALITY CONTROL
- C6.10 MANAGEMENT EVALUATION
- C7. CHAPTER 7 PHYSICAL INVENTORY CONTROL
- C7.1. GENERAL.
- C7.2. POLICY.
- C7.3. PHYSICAL INVENTORY PROCEDURES
- C7.4. RESEARCH OF POTENTIAL OR ACTUAL INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY) - DOCUMENT IDENTIFIER CODE D8A/D9A
- C7.5. REVERSAL OF INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY)- DOCUMENT IDENTIFIER CODE D8A/D9A.
- C7.8. RECORD RECONCILIATION PROGRAM.
- C7.10. QUALITY CONTROL
- C7.11. PHYSICAL INVENTORY CONTROL PROGRAM PERFORMANCE ASSESSMENT
- DoD 4140.26-M
- DoD 4160.21-M
- DOD 4160.21-M Defense Materiel Disposition Manual
- CHAPTER 2 RESPONSIBILITIES
- 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 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS
- 0601 GENERAL
- 0603 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 8 FACILITIES SUSTAINMENT AND RESTORATION/MODERNIZATION
- 0804 REVENUE FROM TRANSFER OR DISPOSAL OF DOD REAL PROPERTY AND REVENUE FROM LEASING OUT OF DOD ASSETS
- CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS
- 0901 GENERAL
- DoD FMR Vol 03
- DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources
- CHAPTER 11 UNMATCHED DISBURSEMENTS, NEGATIVE UNLIQUIDATED OBLIGATIONS, AND IN-TRANSIT DISBURSEMENTS
- 1110 CORRECTIONS AND POSTINGS OF DISBURSEMENTS INVOLVING THE WORKING CAPITAL FUNDS
- CHAPTER 15 RECEIPT AND USE OF BUDGETARY RESOURCES EXECUTION LEVEL
- 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
- 1705. DOCUMENTATION STANDARDS
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 1 FINANCIAL CONTROL OF ASSETS
- 0102. ACCOUNTING STANDARDS
- 0105. INVENTORY AND RELATED PROPERTY
- 0107. PROPERTY, PLANT AND EQUIPMENT
- CHAPTER 3 RECEIVABLES
- 0303 RECEIVABLES POLICY AND PROCEDURES
- CHAPTER 4 INVENTORY AND RELATED PROPERTY
- 0401 GENERAL
- 0402 OPERATING MATERIALS AND SUPPLIES
- CHAPTER 11 COMPONENT DEBT
- 1101. GENERAL
- CHAPTER 12 UNEARNED REVENUE AND OTHER LIABILITIES
- CHAPTER 16 REVENUE AND OTHER FINANCING SOURCES, GAINS, AND LOSSES
- 1602 REVENUE
- 1605 GAINS AND LOSSES
- APPENDIX A TABLE OF TRANSACTIONS
- 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.
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- 2004 PRODUCTION COST COMPONENTS
- DoD FMR Vol 06A
- DoD FMR Vol 06B
- DoD FMR Vol 06B - For and Content of the Department of Defense Audited Financial Statements
- Chapter 11 Required Supplementary Stewardship Information Reporting
- 1101 GENERAL
- 1103 NONFEDERAL PHYSICAL PROPERTY
- CHAPTER 12 REQUIRED SUPPLEMENTARY INFORMATION
- 1201 OVERVIEW
- 1204 HERITAGE ASSETS AND STEWARDSHIP LAND CONDITION INFORMATION
- 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 16 ACCOUNTING FOR PRODUCTION AND SALE OF FOREST PRODUCTS
- 1602. POLICY AND PROCEDURES
- DoD FMR Vol 11B
- DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)
- 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 11 REIMBURSEMENTS AND REVENUE RECOGNITION
- 1101. REIMBURSEMENTS
- 1102. REVENUE RECOGNITION
- CHAPTER 12 EXPENSES
- 1202 MILITARY PERSONNEL 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 3 CONTRIBUTIONS FOR DEFENSE PROGRAMS, PROJECTS, AND ACTIVITIES
- 0303 POLICY ON CONTRIBUTIONS
- 0304 REPORTING ON CONTRIBUTIONS
- CHAPTER 4 DIRECT LOANS AND LOAN GUARANTEES
- 0402 STANDARDS
- CHAPTER 5 GRANTS AND COOPERATIVE AGREEMENTS
- 0502 ACCOUNTING STANDARDS FOR GRANTS AND COOPERATIVE AGREEMENTS
- 0504 FINANCIAL MANAGEMENT FOR GRANTS AND COOPERATIVE AGREEMENTS
- CHAPTER 7 FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN
- 0702 GENERAL REQUIREMENTS
- 0708 SUPPLY SYSTEM MATERIEL
- 0709 PETROLEUM PRODUCT/LOSSES
- CHAPTER 9 INTERNATIONAL AGREEMENTS
- 0904 FISCAL CONSIDERATIONS
- 0905 PROPOSED AGREEMENT
- CHAPTER 11 PRIVATIZATION OF DEFENSE UTILITY SYSTEMS
- 1102 CONSIDERATION FOR CONVEYANCE OF UTILITY SYSTEMS
- 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
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1401 OVERVIEW
- 1402 POLICY AND PROCEDURES
- CHAPTER 19 FOOD SERVICE PROGRAM
- 1901 OVERVIEW
- 1902 REIMBURSABLE MEAL AND MEAL SERVICE (OPERATING) CHARGES
- 1905 DISPOSITION OF FUNDS
- DoD FMR Vol 13
- DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures
- CHAPTER 3 ASSETS, LIABILITIES, AND NET WORTH
- 0302 CURRENT ASSETS
- 0303 NONCURRENT ASSETS
- DoD FMR Vol 15
- DOD FMR Vol 15 - Security Assistance Policy and Procedures
- CHAPTER 7 PRICING
- 0704 CASH SALES OF DEFENSE ARTICLES AND SERVICES FROM NEW PROCUREMENT FOR DIRECT DELIVERY AND PARTICIPATION IN NEW PRODUCTION
- 0707 COOPERATIVE LOGISTICS SUPPLY SUPPORT ARRANGEMENTS
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 3 SOURCE
- C3.8. RECEIPT PROCESSING
- CHAPTER 5 DELIVER
- C5.7. ITEM ACCOUNTABILITY, CONTROL, AND STEWARDSHIP
- CHAPTER 9 SPECIAL REQUIREMENTS
- C9.2. SUPPLY SYSTEM INVENTORY REPORT (SSIR)
- C9.3. AMMUNITION STRATIFICATION, REPORTING, AND CROSS LEVELING
- C9.5. EXCHANGE OR SALE OF NONEXCESS PERSONAL PROPERTY
- USC Title 31
- Record Facility Energy Consumption
- CBM: RPILM
- Description
- Appropriate tools and processes are used to measure and record the amount of a given type of energy consumed over a specified time period. Energy managers ensure that information needed for internal and external analysis and reporting are available in an appropriate form and sufficient quality.
- Linked constraints
- PL 109-058
- PL 110-140
- NDAA 2010
- National Defense Authorization Act for Fiscal Year 2010
- DIVISION A-DEPARTMENT OF DEFENSE AUTHORIZATIONS
- TITLE III-OPERATION AND MAINTENANCE
- Subtitle D-Energy Security
- SEC. 332. EXTENSION AND EXPANSION OF REPORTING REQUIREMENTS REGARDING DEPARTMENT OF DEFENSE ENERGY EFFICIENCY PROGRAMS.
- NDAA 2011
- National Defense Authorization Act for Fiscal Year 2011
- DIVISION B-MILITARY CONSTRUCTION AUTHORIZATIONS
- TITLE XXVIII-MILITARY CONSTRUCTION GENERAL PROVISIONS
- Subtitle D-Energy Security
- Sec. 2832. Plan and implementation guidelines for achieving Department of Defense goal regarding use of renewable energy to meet facility energy needs.
- EO 13514
- DoDI 4170.11
- EEIM CRD
- Relieve CIP and or WIP Account
- CBM: RPILM MSSM
- Description
- This process involves the capitalization of costs accumulated in the CIP and WIP accounts, by means of posting them to an asset account.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER I - GENERAL
- SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION
- SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS
- CHAPTER 37 - CLAIMS
- SUBCHAPTER II - CLAIMS OF THE UNITED STATES GOVERNMENT
- CHAPTER 39 - PROMPT PAYMENT
- SUBTITLE V - GENERAL ASSISTANCE ADMINISTRATION
- CHAPTER 65 - INTERGOVERNMENTAL COOPERATION
- USC Title 32
- USC Title 32 National Guard
- CHAPTER 7 - SERVICE, SUPPLY, AND PROCUREMENT
- Sec. 704. Accountability: relief from upon order to active duty
- Sec. 706. Return of arms and equipment upon relief from Federal service
- Sec. 710. Accountability for property issued to the National Guard
- Sec. 711. Disposition of obsolete or condemned property
- USC Title 33
- USC Title 33 Navigation and Navigable Waters
- CHAPTER 40 - OIL POLLUTION
- SUBCHAPTER I - OIL POLLUTION LIABILITY AND COMPENSATION
- Sec. 2704. Limits on liability
- Sec. 2716. Financial responsibility
- USC Title 37
- USC Title 37 Pay and Allowances of the Uniformed Services
- CHAPTER 7 - ALLOWANCES
- Sec. 403. Basic allowance for housing
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 5 - PROPERTY MANAGEMENT
- SUBCHAPTER II - USE OF PROPERTY
- Sec. 522. Reimbursement for transfer of excess property
- SUBCHAPTER IV - PROCEEDS FROM SALE OR TRANSFER
- CHAPTER 13 - PUBLIC PROPERTY
- Sec. 1314. Easements
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- 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.
- SUBCHAPTER II - DEFENSE HOUSING
- Sec. 1524. Declaration of policy; disposal of housing
- 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 119 - HOMELESS ASSISTANCE
- SUBCHAPTER V - IDENTIFICATION AND USE OF SURPLUS FEDERAL PROPERTY
- Sec. 11411. Use of unutilized and underutilized public buildings and real property to assist the homeless
- USC Title 43
- USC Title 43 Public Lands
- CHAPTER 6 - WITHDRAWAL FROM SETTLEMENT, LOCATION, SALE, OR ENTRY
- Sec. 156. Approval by Congress necessary for withdrawal, reservation, or restriction of over 5,000 acres for any Department of Defense project or facility
- Sec. 157. Application for withdrawal, reservation, or restriction; specifications
- Sec. 158. Mineral resources on withdrawn lands; disposition and exploration
- CHAPTER 8A - GRAZING LANDS
- SUBCHAPTER I - GENERALLY
- Sec. 315q. Withdrawal of lands for war or national defense purposes; payment for cancellation of permits or licenses
- EO 13327
- SFFAS 1
- SFFAS 1 Accounting for Selected Assets and Liabilities
- RECOMMENDED STANDARDS
- SPECIFIC STANDARDS
- Accounts Payable
- Other Current Liabilities
- SFFAS 2
- SFFAS 2 Accounting for Direct Loans and Loan Guarantees
- THE ACCOUNTING STANDARDS
- 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
- Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
- Write-off of Direct Loans
- 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
- 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
- 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
- CAPITAL LEASES
- SFFAS 6
- SFFAS 6 Accounting for Property, Plant, and Equipment
- INTRODUCTION
- CAPITALIZATION THRESHOLDS
- ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT
- STANDARDS AND CATEGORIES
- 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
- OTHER FINANCING SOURCES
- RECOGNITION AND MEASUREMENT OF OTHER FINANCING SOURCES
- Transfers of Assets
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- Chapter 1: Introduction and Background
- Stewardship PP&E
- 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
- SFFAS 10
- SFFAS 10 Accounting for Internal Use Software
- Accounting Standard
- Software Development Phases
- Recognition, Measurement, and Disclosure
- Software Used as General PP&E
- Capitalizable Cost
- Multiuse Software
- Integrated Software
- Bundled Products and Services
- Capitalization Thresholds
- Enhancements
- Post-implementation/Operational Software
- Developmental Software
- Amortization
- Disclosures
- Implementation
- SFFAS 14
- SFFAS 19
- SFFAS 19 Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- TECHNICAL AMENDMENTS TO SFFAS NO. 2
- Effective Interest Rate
- 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
- 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 10-OVERVIEW OF THE BUDGET
- SECTION 20-TERMS AND CONCEPTS
- PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
- SECTION 83-OBJECT CLASSIFICATION (MAX SCHEDULE O)
- PART 5 FEDERAL CREDIT
- SECTION 185-FEDERAL CREDIT
- PART 8 APPENDICES
- APPENDIX B-BUDGETARY TREATMENT OF LEASE-PURCHASES AND LEASES OF CAPITAL ASSETS
- OMB Circular A-21
- OMB Circular A-21 Principles for Determining Costs Applicable to Grants, Contracts, and Other Agreements with Educational Institutions
- J. General provisions for selected items of cost.
- OMB Circular A-50
- OMB Circular A-50 Audit Followup
- 8. Action Requirements.
- OMB Circular A-110
- 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 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
- JFMIP FFMSR-8
- FFMSR-8 - System Requirements for Managerial Cost Accounting Link unavailable at time of publication
- Chapter 1 - System Requirements Overview
- JFMIP SR-99-4
- JFMIP SR-99-04 Seized Property and Forfeited Assets 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-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-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
- Payment Management Function
- Payee Information Maintenance Process
- Accounts Payable Process
- Receivable Management Function
- Receivables and Billing Process
- Cost Management Function
- Cost Reporting Process
- DoDD 4140.1
- DoDD 8500.01E
- DoDI 5000.64
- DoDI 8500.2
- DoDI 8510.01
- 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
- C3. CHAPTER 3 ISSUE, BACKORDER, DEMAND, LOAN, AND SINGLE MANAGER FOR CONVENTIONAL AMMUNITION FREEZE/UNFREEZE ACTIONS
- C3.3. MAINTAINING ACCOUNTABILITY DURING MAINTENANCE ACTIONS
- C3.7. LOAN TRANSACTIONS
- C4. CHAPTER 4 RECEIPT AND DUE-IN
- C4.6. TIME STANDARDS FOR PROCESSING RECEIPTS
- C4.7. CONTROL OF RECEIPTS
- C4.9. PROCESSING DISCREPANT/DEFICIENT RECEIPTS
- C4.11. REPLY TO MATERIEL RECEIPT FOLLOW-UPS
- C4.12. MAINTAINING ACCOUNTABILITY DURING MAINTENANCE ACTIONS
- C4.13. RECLAIMED ITEMS
- C6. CHAPTER 6 MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.5 POLICY
- C6.6 PREPARING AND SENDING MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.7 FOLLOW-UPS FOR DELINQUENT MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.9 QUALITY CONTROL
- C6.10 MANAGEMENT EVALUATION
- C7. CHAPTER 7 PHYSICAL INVENTORY CONTROL
- C7.1. GENERAL.
- C7.2. POLICY.
- C7.3. PHYSICAL INVENTORY PROCEDURES
- C7.4. RESEARCH OF POTENTIAL OR ACTUAL INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY) - DOCUMENT IDENTIFIER CODE D8A/D9A
- C7.5. REVERSAL OF INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY)- DOCUMENT IDENTIFIER CODE D8A/D9A.
- C7.8. RECORD RECONCILIATION PROGRAM.
- C7.10. QUALITY CONTROL
- C7.11. PHYSICAL INVENTORY CONTROL PROGRAM PERFORMANCE ASSESSMENT
- DoD 4140.26-M
- DoD 4160.21-M
- DOD 4160.21-M Defense Materiel Disposition Manual
- CHAPTER 2 RESPONSIBILITIES
- 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 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS
- 0601 GENERAL
- 0603 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 8 FACILITIES SUSTAINMENT AND RESTORATION/MODERNIZATION
- 0804 REVENUE FROM TRANSFER OR DISPOSAL OF DOD REAL PROPERTY AND REVENUE FROM LEASING OUT OF DOD ASSETS
- CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS
- 0901 GENERAL
- DoD FMR Vol 03
- DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources
- CHAPTER 11 UNMATCHED DISBURSEMENTS, NEGATIVE UNLIQUIDATED OBLIGATIONS, AND IN-TRANSIT DISBURSEMENTS
- 1110 CORRECTIONS AND POSTINGS OF DISBURSEMENTS INVOLVING THE WORKING CAPITAL FUNDS
- CHAPTER 15 RECEIPT AND USE OF BUDGETARY RESOURCES EXECUTION LEVEL
- 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
- 1705. DOCUMENTATION STANDARDS
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 1 FINANCIAL CONTROL OF ASSETS
- 0102. ACCOUNTING STANDARDS
- 0105. INVENTORY AND RELATED PROPERTY
- 0107. PROPERTY, PLANT AND EQUIPMENT
- CHAPTER 3 RECEIVABLES
- 0303 RECEIVABLES POLICY AND PROCEDURES
- CHAPTER 4 INVENTORY AND RELATED PROPERTY
- 0401 GENERAL
- 0402 OPERATING MATERIALS AND SUPPLIES
- CHAPTER 6 PROPERTY, PLANT, AND EQUIPMENT
- 0601. GENERAL
- 0602. ACCOUNTING FOR GENERAL PP&E
- CHAPTER 11 COMPONENT DEBT
- 1101. GENERAL
- CHAPTER 12 UNEARNED REVENUE AND OTHER LIABILITIES
- CHAPTER 16 REVENUE AND OTHER FINANCING SOURCES, GAINS, AND LOSSES
- 1602 REVENUE
- 1605 GAINS AND LOSSES
- APPENDIX A TABLE OF TRANSACTIONS
- 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.
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- 2004 PRODUCTION COST COMPONENTS
- DoD FMR Vol 06A
- DoD FMR Vol 06B
- DoD FMR Vol 06B - For and Content of the Department of Defense Audited Financial Statements
- Chapter 11 Required Supplementary Stewardship Information Reporting
- 1101 GENERAL
- 1103 NONFEDERAL PHYSICAL PROPERTY
- CHAPTER 12 REQUIRED SUPPLEMENTARY INFORMATION
- 1201 OVERVIEW
- 1204 HERITAGE ASSETS AND STEWARDSHIP LAND CONDITION INFORMATION
- 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 16 ACCOUNTING FOR PRODUCTION AND SALE OF FOREST PRODUCTS
- 1602. POLICY AND PROCEDURES
- DoD FMR Vol 11B
- DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)
- 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 11 REIMBURSEMENTS AND REVENUE RECOGNITION
- 1101. REIMBURSEMENTS
- 1102. REVENUE RECOGNITION
- CHAPTER 12 EXPENSES
- 1202 MILITARY PERSONNEL 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 3 CONTRIBUTIONS FOR DEFENSE PROGRAMS, PROJECTS, AND ACTIVITIES
- 0303 POLICY ON CONTRIBUTIONS
- 0304 REPORTING ON CONTRIBUTIONS
- CHAPTER 4 DIRECT LOANS AND LOAN GUARANTEES
- 0402 STANDARDS
- CHAPTER 5 GRANTS AND COOPERATIVE AGREEMENTS
- 0502 ACCOUNTING STANDARDS FOR GRANTS AND COOPERATIVE AGREEMENTS
- 0504 FINANCIAL MANAGEMENT FOR GRANTS AND COOPERATIVE AGREEMENTS
- CHAPTER 7 FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN
- 0702 GENERAL REQUIREMENTS
- 0708 SUPPLY SYSTEM MATERIEL
- 0709 PETROLEUM PRODUCT/LOSSES
- CHAPTER 9 INTERNATIONAL AGREEMENTS
- 0904 FISCAL CONSIDERATIONS
- 0905 PROPOSED AGREEMENT
- CHAPTER 11 PRIVATIZATION OF DEFENSE UTILITY SYSTEMS
- 1102 CONSIDERATION FOR CONVEYANCE OF UTILITY SYSTEMS
- 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
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1401 OVERVIEW
- 1402 POLICY AND PROCEDURES
- CHAPTER 19 FOOD SERVICE PROGRAM
- 1901 OVERVIEW
- 1902 REIMBURSABLE MEAL AND MEAL SERVICE (OPERATING) CHARGES
- 1905 DISPOSITION OF FUNDS
- DoD FMR Vol 13
- DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures
- CHAPTER 3 ASSETS, LIABILITIES, AND NET WORTH
- 0302 CURRENT ASSETS
- 0303 NONCURRENT ASSETS
- DoD FMR Vol 15
- DOD FMR Vol 15 - Security Assistance Policy and Procedures
- CHAPTER 7 PRICING
- 0704 CASH SALES OF DEFENSE ARTICLES AND SERVICES FROM NEW PROCUREMENT FOR DIRECT DELIVERY AND PARTICIPATION IN NEW PRODUCTION
- 0707 COOPERATIVE LOGISTICS SUPPLY SUPPORT ARRANGEMENTS
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 3 SOURCE
- C3.8. RECEIPT PROCESSING
- CHAPTER 5 DELIVER
- C5.7. ITEM ACCOUNTABILITY, CONTROL, AND STEWARDSHIP
- CHAPTER 9 SPECIAL REQUIREMENTS
- C9.2. SUPPLY SYSTEM INVENTORY REPORT (SSIR)
- C9.3. AMMUNITION STRATIFICATION, REPORTING, AND CROSS LEVELING
- C9.5. EXCHANGE OR SALE OF NONEXCESS PERSONAL PROPERTY
- USC Title 31
- Relieve Military Equipment Valuation
- CBM: WSLM RPILM MSSM
- Description
- This process relieves and transfers accumulated costs to the appropriate asset record and General PPE account at the time the asset is accepted and placed in service.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Request Design Approval Per Milestone
- CBM: RPILM MSSM
- Description
- The Request Design Approval Per Milestones process generates an approval request once certain design milestones have been accomplished. For example, in some instances once the design has reached the 35% completion state, a design approval is required to complete the final design.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- PART D - PUBLIC BUILDINGS, GROUNDS, AND PARKS IN THE DISTRICT OF COLUMBIA
- CHAPTER 87 - PHYSICAL DEVELOPMENT OF NATIONAL CAPITAL REGION
- CHAPTER 89 - NATIONAL CAPITAL MEMORIALS AND COMMEMORATIVE WORKS
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE
- SUBCHAPTER VII - DISPOSAL OF WAR AND VETERANS' HOUSING
- Sec. 1585. Acquisition of housing sites
- CFR Title 48
- CFR Title 48 Federal Acquisition Regulations System
- CHAPTER 1--FEDERAL ACQUISITION REGULATION
- SUBCHAPTER A--GENERAL
- PART 4-ADMINISTRATIVE MATTERS
- Subpart 4.5-Electronic Commerce in Contracting
- Subpart 4.6-Contract Reporting
- Subpart 4.15-American Recovery and Reinvestment Act-Reporting Requirements
- SUBCHAPTER B--ACQUISITION PLANNING
- PART 5-PUBLICIZING CONTRACT ACTIONS
- Subpart 5.4-Release of Information
- PART 7-ACQUISITION PLANNING
- Subpart 7.1-Acquisition Plans
- Subpart 7.2-Planning for the Purchase of Supplies in Economic Quantities
- Subpart 7.3-Contractor Versus Government Performance
- Subpart 7.4-Equipment Lease or Purchase
- Subpart 7.5-Inherently Governmental Functions
- PART 8-REQUIRED SOURCES OF SUPPLIES AND SERVICES
- Subpart 8.1-Excess Personal Property
- Subpart 8.8-Acquisition of Printing and Related Supplies
- PART 9-CONTRACTOR QUALIFICATIONS
- Subpart 9.5-Organizational and Consultant Conflicts of Interest
- PART 10-MARKET RESEARCH
- PART 12-ACQUISITION OF COMMERCIAL ITEMS
- Subpart 12.1-Acquisition of Commercial Items-General
- Subpart 12.2-Special Requirements for the Acquisition of Commercial Items
- SUBCHAPTER D--SOCIOECONOMIC PROGRAMS
- PART 24-PROTECTION OF PRIVACY AND FREEDOM OF INFORMATION
- Subpart 24.2-Freedom of Information Act
- SUBCHAPTER G--CONTRACT MANAGEMENT
- PART 45-GOVERNMENT PROPERTY
- PART 46-QUALITY ASSURANCE
- SUBCHAPTER H--CLAUSES AND FORMS
- PART 53-FORMS
- Subpart 53.1-General
- Subpart 53.2-Prescription of Forms
- Subpart 53.3-Illustrations of Forms
- SFFAS 6
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- CHAPTER 2: STANDARD - HERITAGE ASSETS
- CHAPTER 4: STANDARD - STEWARDSHIP LAND
- CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 4151.18
- DoDD 4400.01E
- DoDD 4715.1E
- DoDD 5000.01
- DoDD 5160.65
- DoDD 8190.1
- DoDD 8500.01E
- DoDI 3000.04
- DoDI 3110.06
- DoDI 4715.6
- DoDI 5000.64
- DoDI 5210.63
- DoDI 6055.1
- DoDI 8500.2
- DoDI 8510.01
- DLM 4000.25
- DoD 4140.26-M
- DoD 4140.27-M
- DoD 4140.32-M
- DoD 4160.21-M
- DoD 5100.76-M
- DoD 6055.09-M
- DoD FMR Vol 02B
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- DoD FMR Vol 05
- DoD FMR Vol 11B
- DoD FMR Vol 13
- DoD 5200.08-R
- DFARS
- Defense Federal Acquisition Regulations Supplement (DFARS)
- Part 246-Quality Assurance
- USC Title 31
- Review Asset Inventory Count Results
- CBM: MSSM RPILM
- Description
- The Review Asset Inventory Count Variance process determines the cause of inventory count variances during the execution of physical inventory of assets.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER I - GENERAL
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- SFFAS 1
- SFFAS 1 Accounting for Selected Assets and Liabilities
- RECOMMENDED STANDARDS
- SPECIFIC STANDARDS
- Accounts Payable
- SFFAS 2
- SFFAS 2 Accounting for Direct Loans and Loan Guarantees
- THE ACCOUNTING STANDARDS
- Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
- SFFAS 3
- SFFAS 3 Accounting for Inventory and Related Property
- THE ACCOUNTING STANDARDS
- INVENTORY
- Other Categories of Inventory
- SFFAS 6
- SFFAS 19
- SFFAS 19 Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- TECHNICAL AMENDMENTS TO SFFAS NO. 2
- Effective Interest Rate
- OMB Circular A-110
- OMB Memo 04-04
- OMB Memo 06-19
- JFMIP SR-00-4
- JFMIP-SR-00-4 Property Management Systems 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
- DoDD 8500.01E
- DoDI 5000.64
- DoDI 8500.2
- DoDI 8510.01
- DoD 4000.25-2-M
- DLM 4000.25-2 - Military Standard Transaction Reporting and Accounting Procedures (MILSTRAP)
- C6. CHAPTER 6 MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.9 QUALITY CONTROL
- C6.10 MANAGEMENT EVALUATION
- C7. CHAPTER 7 PHYSICAL INVENTORY CONTROL
- C7.1. GENERAL.
- C7.2. POLICY.
- C7.3. PHYSICAL INVENTORY PROCEDURES
- C7.4. RESEARCH OF POTENTIAL OR ACTUAL INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY) - DOCUMENT IDENTIFIER CODE D8A/D9A
- C7.5. REVERSAL OF INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY)- DOCUMENT IDENTIFIER CODE D8A/D9A.
- C7.8. RECORD RECONCILIATION PROGRAM.
- C7.10. QUALITY CONTROL
- C7.11. PHYSICAL INVENTORY CONTROL PROGRAM PERFORMANCE ASSESSMENT
- DoD 4140.26-M
- DoD 4160.21-M
- DOD 4160.21-M Defense Materiel Disposition Manual
- CHAPTER 2 RESPONSIBILITIES
- DoD FMR Vol 04
- DoD FMR Vol 11B
- DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)
- CHAPTER 2 ESTABLISHMENT OF FUND ACTIVITIES, TRANSFER OF FUND FUNCTIONS AND CLOSURE OF FUND ACTIVITIES
- 0205 TRANSFER OF DWCF FUNCTIONS
- 0206 CLOSURE OF DWCF ACTIVITY
- CHAPTER 13 COST ACCOUNTING REQUIREMENTS FOR DEPOT MAINTENANCE
- 1302 ESTABLISHING THE COST ACCOUNTING MODULE
- DoD FMR Vol 12
- DoD FMR Vol 12 - Special Accounts Funds and Programs
- CHAPTER 7 FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN
- 0702 GENERAL REQUIREMENTS
- 0708 SUPPLY SYSTEM MATERIEL
- 0709 PETROLEUM PRODUCT/LOSSES
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1402 POLICY AND PROCEDURES
- DoD FMR Vol 13
- DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures
- CHAPTER 3 ASSETS, LIABILITIES, AND NET WORTH
- 0302 CURRENT ASSETS
- 0303 NONCURRENT ASSETS
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 5 DELIVER
- C5.7. ITEM ACCOUNTABILITY, CONTROL, AND STEWARDSHIP
- USC Title 31
- Review and Inspect Design
- CBM: RPILM MSSM
- Description
- The Review/Inspect Conceptual Designs process reviews and inspects proposed Real Property design schematics to find and highlight requirements and omissions from required scope and ensure compliance with required rules, requirements and policies.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE
- SUBCHAPTER VII - DISPOSAL OF WAR AND VETERANS' HOUSING
- Sec. 1585. Acquisition of housing sites
- CFR Title 48
- CFR Title 48 Federal Acquisition Regulations System
- CHAPTER 1--FEDERAL ACQUISITION REGULATION
- SUBCHAPTER A--GENERAL
- PART 4-ADMINISTRATIVE MATTERS
- Subpart 4.5-Electronic Commerce in Contracting
- Subpart 4.6-Contract Reporting
- Subpart 4.15-American Recovery and Reinvestment Act-Reporting Requirements
- SUBCHAPTER B--ACQUISITION PLANNING
- PART 5-PUBLICIZING CONTRACT ACTIONS
- Subpart 5.4-Release of Information
- PART 7-ACQUISITION PLANNING
- Subpart 7.1-Acquisition Plans
- Subpart 7.2-Planning for the Purchase of Supplies in Economic Quantities
- Subpart 7.3-Contractor Versus Government Performance
- Subpart 7.4-Equipment Lease or Purchase
- Subpart 7.5-Inherently Governmental Functions
- PART 8-REQUIRED SOURCES OF SUPPLIES AND SERVICES
- Subpart 8.1-Excess Personal Property
- Subpart 8.8-Acquisition of Printing and Related Supplies
- PART 9-CONTRACTOR QUALIFICATIONS
- Subpart 9.5-Organizational and Consultant Conflicts of Interest
- PART 10-MARKET RESEARCH
- PART 12-ACQUISITION OF COMMERCIAL ITEMS
- Subpart 12.1-Acquisition of Commercial Items-General
- Subpart 12.2-Special Requirements for the Acquisition of Commercial Items
- SUBCHAPTER D--SOCIOECONOMIC PROGRAMS
- PART 24-PROTECTION OF PRIVACY AND FREEDOM OF INFORMATION
- Subpart 24.2-Freedom of Information Act
- SUBCHAPTER G--CONTRACT MANAGEMENT
- PART 45-GOVERNMENT PROPERTY
- PART 46-QUALITY ASSURANCE
- SUBCHAPTER H--CLAUSES AND FORMS
- PART 53-FORMS
- Subpart 53.1-General
- Subpart 53.2-Prescription of Forms
- Subpart 53.3-Illustrations of Forms
- SFFAS 6
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- CHAPTER 2: STANDARD - HERITAGE ASSETS
- CHAPTER 4: STANDARD - STEWARDSHIP LAND
- CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 4151.18
- DoDD 4400.01E
- DoDD 4715.1E
- DoDD 5000.01
- DoDD 5160.65
- DoDD 8190.1
- DoDD 8500.01E
- DoDI 3000.04
- DoDI 3110.06
- DoDI 4715.6
- DoDI 5000.64
- DoDI 5210.63
- DoDI 6055.1
- DoDI 8500.2
- DoDI 8510.01
- DLM 4000.25
- DoD 4140.26-M
- DoD 4140.27-M
- DoD 4140.32-M
- DoD 4160.21-M
- DoD 5100.76-M
- DoD 6055.09-M
- DoD FMR Vol 02B
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- DoD FMR Vol 05
- DoD FMR Vol 11B
- DoD FMR Vol 13
- DoD 5200.08-R
- DFARS
- Defense Federal Acquisition Regulations Supplement (DFARS)
- Part 246-Quality Assurance
- USC Title 31
- Schedule Closing or Signing with Provider
- CBM: RPILM
- Description
- This process schedules the closing/signing date with the provider and other interested parties.
- Linked constraints
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 8500.01E
- DoDI 8500.2
- DoDI 8510.01
- Schedule Inspections and Verifications
- CBM: RPILM
- Description
- This process organizes the schedule of inspections and verifications and confirms the agreement among the participants.
- Linked constraints
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 8500.01E
- DoDI 8500.2
- DoDI 8510.01
- Schedule Return or Disposal
- CBM: MSSM RPILM
- Description
- This process develops a return or disposal order for the delivery of the defective, excess, or repairable product. Functions include evaluating the defective, excess, or repairable product handling requirements including negotiated conditions, and informing the affected warehouse(s) of the product disposition in preparation for return or disposal actions. This process also schedules the disposal actions of real property to include but not limited to demolition or transfer. (SCOR SR1.4, DR1.2)
- Linked constraints
- USC Title 32
- USC Title 32 National Guard
- CHAPTER 7 - SERVICE, SUPPLY, AND PROCUREMENT
- Sec. 710. Accountability for property issued to the National Guard
- Sec. 711. Disposition of obsolete or condemned property
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 5 - PROPERTY MANAGEMENT
- SUBCHAPTER II - USE OF PROPERTY
- Sec. 522. Reimbursement for transfer of excess property
- SUBCHAPTER IV - PROCEEDS FROM SALE OR TRANSFER
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE
- SUBCHAPTER VII - DISPOSAL OF WAR AND VETERANS' HOUSING
- Sec. 1581. Housing disposition
- SUBCHAPTER IX - DEFENSE HOUSING AND COMMUNITY FACILITIES AND SERVICES
- Sec. 1592j. Disposition of moneys derived from rentals, operation, and disposition of property
- 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
- CFR Title 48
- CFR Title 48 Federal Acquisition Regulations System
- CHAPTER 1--FEDERAL ACQUISITION REGULATION
- SUBCHAPTER A--GENERAL
- PART 4-ADMINISTRATIVE MATTERS
- Subpart 4.5-Electronic Commerce in Contracting
- Subpart 4.6-Contract Reporting
- Subpart 4.15-American Recovery and Reinvestment Act-Reporting Requirements
- SUBCHAPTER B--ACQUISITION PLANNING
- PART 5-PUBLICIZING CONTRACT ACTIONS
- Subpart 5.4-Release of Information
- PART 7-ACQUISITION PLANNING
- Subpart 7.1-Acquisition Plans
- Subpart 7.2-Planning for the Purchase of Supplies in Economic Quantities
- Subpart 7.3-Contractor Versus Government Performance
- Subpart 7.4-Equipment Lease or Purchase
- Subpart 7.5-Inherently Governmental Functions
- PART 8-REQUIRED SOURCES OF SUPPLIES AND SERVICES
- Subpart 8.1-Excess Personal Property
- Subpart 8.8-Acquisition of Printing and Related Supplies
- PART 9-CONTRACTOR QUALIFICATIONS
- Subpart 9.5-Organizational and Consultant Conflicts of Interest
- PART 10-MARKET RESEARCH
- PART 12-ACQUISITION OF COMMERCIAL ITEMS
- Subpart 12.1-Acquisition of Commercial Items-General
- Subpart 12.2-Special Requirements for the Acquisition of Commercial Items
- SUBCHAPTER D--SOCIOECONOMIC PROGRAMS
- PART 24-PROTECTION OF PRIVACY AND FREEDOM OF INFORMATION
- Subpart 24.2-Freedom of Information Act
- SUBCHAPTER G--CONTRACT MANAGEMENT
- PART 45-GOVERNMENT PROPERTY
- PART 46-QUALITY ASSURANCE
- SUBCHAPTER H--CLAUSES AND FORMS
- PART 53-FORMS
- Subpart 53.1-General
- Subpart 53.2-Prescription of Forms
- Subpart 53.3-Illustrations of Forms
- SFFAS 1
- SFFAS 6
- SFFAS 7
- SFFAS 10
- SFFAS 10 Accounting for Internal Use Software
- Accounting Standard
- Recognition, Measurement, and Disclosure
- Post-implementation/Operational Software
- 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 4 INSTRUCTIONS ON BUDGET EXECUTION
- SECTION 135-PROCEDURES FOR MONITORING FEDERAL OUTLAYS
- OMB Circular A-21
- OMB Circular A-21 Principles for Determining Costs Applicable to Grants, Contracts, and Other Agreements with Educational Institutions
- J. General provisions for selected items of cost.
- OMB Circular A-110
- OMB Memo 04-04
- OMB Memo 06-19
- JFMIP SR-99-4
- JFMIP SR-99-04 Seized Property and Forfeited Assets 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-00-4
- JFMIP-SR-00-4 Property Management Systems 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
- DoDD 4151.18
- DoDD 4715.1E
- DoDD 5000.01
- DoDD 5160.65
- DoDD 8190.1
- DoDD 8320.03
- DoDD 8500.01E
- DoDI 3000.04
- DoDI 3110.06
- DoDI 4151.19
- DoDI 4715.6
- DoDI 5000.64
- DoDI 5210.63
- DoDI 6055.1
- DoDI 8500.2
- DoDI 8510.01
- DLM 4000.25
- DLM 4000.25 Defense Logistics Management System (DLMS)
- VOLUME 2 SUPPLY STANDARDS AND PROCEDURES
- CHAPTER 7 INVENTORY ADJUSTMENTS
- C7.8. MAINTAINING ACCOUNTABILITY DURING MAINTENANCE
- CHAPTER 9 LOGISTICS REASSIGNMENT
- C9.3. REQUIREMENTS
- C9.4. PRE-EFFECTIVE TRANSFER DATE ACTIONS
- CHAPTER 12 DUE-IN AND ADVANCE RECEIPT INFORMATION
- C12.1. GENERAL
- C12.2. CONTROL OF MATERIEL DUE-IN
- C12.4. LOAN MATERIEL
- C13. CHAPTER 13 MATERIEL RECEIPT
- C13.1. GENERAL
- C13.2. MATERIEL RECEIPT PROCESSING
- CHAPTER 15 INSTALLATION CLOSURE PROCEDURES
- C15.4. INSTALLATION CLOSING PROCEDURES
- CHAPTER 17 SUPPLY DISCREPANCY REPORTING
- C17.1 GENERAL
- C17.3. PROCEDURES
- C18. CHAPTER 18 SMALL ARMS AND LIGHT WEAPONS SERIAL NUMBER REGISTRATION AND REPORTING
- C18.5. DELINEATION OF RESPONSIBILITIES
- C18.7. OPERATING PROCEDURES
- DLM 4000.25-4
- DoD 4100.39-M
- DoD 4140.26-M
- DoD 4140.27-M
- DoD 4140.27-M Shelf-Life Item Management Manual (restricted access - CAC)
- Chapter 2 ACQUISITION AND PROCUREMENT (restricted access - CAC)
- 2-1. PROVISIONING.
- 2-2. SHELF-LIFE CODE (SLC).
- Chapter 6 MATERIEL DISPOSITION (restricted access - CAC)
- 6-2. MATERIAL RETENTION AND RETURNS PROGRAM (MRP).
- 6-3. EXCHANGE OR SALE OF NONEXCESS PERSONAL PROPERTY.
- 6-4. ALTERNATIVE USES OF SHELF-LIFE ITEMS/MATERIEL THAT HAVE EXPIRED (TYPE I) OR WILL NOT BE EXTENDED (TYPE II).
- 6-5. DISPOSAL.
- DoD 4140.32-M
- DoD 4160.21-M
- DoD 5100.76-M
- DoD 6055.09-M
- DoD FMR Vol 02B
- DoD FMR Vol 04
- DoD FMR Vol 05
- DoD FMR Vol 11B
- DoD FMR Vol 12
- DoD FMR Vol 12 - Special Accounts Funds and Programs
- CHAPTER 13 FISCAL POLICY FOR BASE CLOSURE AND REALIGNMENT
- 1302 POLICY AND PROCEDURES
- 1305 ADMINISTRATION OF BASE CLOSURE FUNDS
- AIR FORCE ANNEX
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1401 OVERVIEW
- 1402 POLICY AND PROCEDURES
- CHAPTER 25 DISPOSITION OF NON-DOD PERSONAL PROPERTY
- 2504 NAVY AND MARINE CORPS PROCEDURES FOR DISPOSITION OF PERSONAL PROPERTY OF DECEASED MEMBERS
- DoD FMR Vol 13
- DoD FMR Vol 15
- DOD FMR Vol 15 - Security Assistance Policy and Procedures
- CHAPTER 2 FINANCE
- 0205 OA REQUESTS FOR FMS CONTRACT ADMINISTRATION SERVICES (CAS) COSTS INCURRED IN SUPPORT OF FMS CAS BUDGETS AND FUNDS BEING REIMBURSED BY THE FMS CAS SURCHARGE ACCOUNT
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 1 GUIDING PRINCIPLES
- C1.4. SUPPLY CHAIN PROCESSES
- DoD 5200.08-R
- DFARS
- Defense Federal Acquisition Regulations Supplement (DFARS)
- Part 246-Quality Assurance
- USC Title 32
- Select Energy Conservation Measures to Implement
- CBM: RPILM
- Description
- The energy manager reviews and compares potential energy conservation measures to identify -- for approval, planning, budgeting, and implementation -- those measures that deliver a high level of savings compared to cost over their lifetime, shorter-term payback periods, and minimal impacts upon installation operations, safety, and comfort.
- Linked constraints
- PL 109-058
- NECPA
- NDAA 2010
- National Defense Authorization Act for Fiscal Year 2010
- DIVISION A-DEPARTMENT OF DEFENSE AUTHORIZATIONS
- TITLE III-OPERATION AND MAINTENANCE
- Subtitle D-Energy Security
- SEC. 332. EXTENSION AND EXPANSION OF REPORTING REQUIREMENTS REGARDING DEPARTMENT OF DEFENSE ENERGY EFFICIENCY PROGRAMS.
- NDAA 2011
- National Defense Authorization Act for Fiscal Year 2011
- DIVISION B-MILITARY CONSTRUCTION AUTHORIZATIONS
- TITLE XXVIII-MILITARY CONSTRUCTION GENERAL PROVISIONS
- Subtitle D-Energy Security
- Sec. 2832. Plan and implementation guidelines for achieving Department of Defense goal regarding use of renewable energy to meet facility energy needs.
- EO 13514
- DoDI 4170.11
- EEIM CRD
- Select Renewable Energy Projects to Implement
- CBM: RPILM
- Description
- The energy manager reviews and compares potential renewable energy opportunities to identify -- for approval, planning, budgeting, and implementation -- those projects that deliver a high level of savings compared to cost over their lifetime, shorter-term payback periods, and minimal impacts upon installation operations, safety, and comfort.
- Linked constraints
- PL 109-058
- PL 110-140
- NECPA
- NDAA 2010
- National Defense Authorization Act for Fiscal Year 2010
- DIVISION A-DEPARTMENT OF DEFENSE AUTHORIZATIONS
- TITLE III-OPERATION AND MAINTENANCE
- Subtitle D-Energy Security
- SEC. 332. EXTENSION AND EXPANSION OF REPORTING REQUIREMENTS REGARDING DEPARTMENT OF DEFENSE ENERGY EFFICIENCY PROGRAMS.
- NDAA 2011
- National Defense Authorization Act for Fiscal Year 2011
- DIVISION B-MILITARY CONSTRUCTION AUTHORIZATIONS
- TITLE XXVIII-MILITARY CONSTRUCTION GENERAL PROVISIONS
- Subtitle D-Energy Security
- Sec. 2832. Plan and implementation guidelines for achieving Department of Defense goal regarding use of renewable energy to meet facility energy needs.
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 91 - NATIONAL ENERGY CONSERVATION POLICY
- SUBCHAPTER III - FEDERAL ENERGY INITIATIVE
- PART B - FEDERAL ENERGY MANAGEMENT
- EO 13423
- EO 13514
- DoDI 4170.11
- EEIM CRD
- Transport Materiel and Forces
- CBM: MSSM RPILM
- Description
- This process addresses those functions required to deliver product and personnel requested to fulfill a specific order to a specified destination. These functions include embarkation, transit operations processing, and physical movement, as well as the recording of deliveries at each node and the transmittal of performance information for management analysis. (SCOR D1.11, D1.12)
- Linked constraints
- DoDD 4500.09E
- DoDD 4500.43
- DoDD 5158.04
- DoDI 4500.34
- DoDI 4500.53
- DoDI 8320.04
- DLM 4000.25
- DLM 4000.25 Defense Logistics Management System (DLMS)
- VOLUME 2 SUPPLY STANDARDS AND PROCEDURES
- CHAPTER 4 REQUISITIONING
- C4.7. REQUISITION PROCESSING AND RELATED ACTIONS
- CHAPTER 5 STATUS REPORTING
- C5.1. SUPPLY AND SHIPMENT STATUS - GENERAL
- CHAPTER 11 MATERIEL RETURNS, REDISTRIBUTION OF ASSETS, DIRECTED DISCREPANT/DEFICIENT MATERIEL RETURNS, AND RETROGRADE RETURNS
- C11.7. PROCESSING REPLIES TO CUSTOMER ASSET REPORTS
- C13. CHAPTER 13 MATERIEL RECEIPT
- CHAPTER 16 DISPOSITION SERVICES
- C16.2. REQUISITIONING AND OTHER MATERIEL MOVEMENT OF CONVENTIONAL SMALL ARMS/LIGHT WEAPONS FROM DISPOSITION SERVICES
- C16.3. SOURCE OF SUPPLY AND STORAGE ACTIVITY INTERFACE FOR DISPOSAL RELEASE ORDERS
- VOLUME 6 LOGISTICS SYSTEMS INTEROPERABILITY SUPPORT SERVICES
- C2. CHAPTER 2 DoD ACTIVITY ADDRESS DIRECTORY
- DoD 4140.27-M
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 1 GUIDING PRINCIPLES
- C1.1. PURPOSE
- C1.4. SUPPLY CHAIN PROCESSES
- DoD 4500.9-R
- DoD 4500.9-R Defense Transportation Regulation (DTR)
- PART I - Passenger Movement
- CHAPTER 104 BUSES
- E. BAGGAGE, MILITARY IMPEDIMENTA, AND WEAPONS
- F. REPORTS
- CHAPTER 105 RAIL TRANSPORTATION
- G. RAIL TRAVEL DATA REPORTING
- CHAPTER 106 RENTAL CAR AND TRUCK SERVICES
- D. INSURANCE
- F. COMPLAINTS
- G. CAR/TRUCK RENTAL DATA REPORTING
- PART II - Cargo Movement
- CHAPTER 202 CARGO ROUTING AND MOVEMENT
- CHAPTER 203 SHIPPER, TRANSSHIPPER, AND RECEIVER REQUIREMENTS AND PROCEDURES
- CHAPTER 206 BILLS OF LADING (BLs)
- CHAPTER 207 CARRIER PERFORMANCE
- CHAPTER 208 PACKAGING AND HANDLING
- CHAPTER 209 LOSS AND DAMAGE CLAIM PREVENTION AND ASTRAY FREIGHT PROCEDURES
- CHAPTER 210 TRANSPORTATION DISCREPANCY REPORT (TDR)
- PART III - Mobility
- CHAPTER 301 GENERAL PROVISIONS FOR MOBILITY MOVEMENTS
- D. INDIVIDUAL MISSIONS, ROLES, AND RESPONSIBILITIES
- CHAPTER 302 MOBILIZATION AND PRE-DEPLOYMENT ACTIVITIES
- E. PLANNING CONSIDERATIONS FOR DEPLOYMENT, SUSTAINMENT, AND REDEPLOYMENT
- CHAPTER 303 DEPLOYMENT ACTIVITIES
- B. AIR TRANSPORTATION
- C. DEPLOYMENT OPERATIONS
- E. INTERMODAL MOVEMENTS
- CHAPTER 304 SUSTAINMENT ACTIVITIES
- CHAPTER 305 REDEPLOYMENT ACTIVITIES
- A. GENERAL
- B. USE OF DD FORM 1907, SIGNATURE AND TALLY RECORD
- PART IV - Personal Property, April 2003
- CHAPTER 402 HOUSEHOLD GOODS AND UNACCOMPANIED BAGGAGE
- H. RETROGRADE PERSONAL PROPERTY WITHOUT FINAL CONUS DESTINATION
- CHAPTER 407 MOBILE HOMES
- F. SHIPMENT PROCEDURES
- H. SHIPMENT TO AND WITHIN ALASKA
- CHAPTER 409 SHIPMENT PROCEDURES FOR PRIVATELY OWNED FIREARMS (POFS) AND AMMUNITION
- H. SHIPMENT BY THROUGH GOVERNMENT BILL OF LADING (TGBL) DPM
- I. SHIPMENT THROUGH THE USPS
- CHAPTER 412 BOATS
- E. SHIPMENT PROCEDURES
- DoD 4515.13-R
- Update Asset Record
- CBM: MSSM RPILM
- Description
- This process updates asset records with information based on a change to the quantity, condition or interest of ownership of an asset. For Real Property this includes, but is not limited to, actions such as construction, restoration, modernization, disposal, purchase, transfer, ingrants, outgrants, donation, or exchange. For Personal Property this includes, but is not limited to, actions such as the purchase, transfer, make, issuance, repair and overhaul, return, sale, or disposal.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER I - GENERAL
- SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION
- SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS
- CHAPTER 37 - CLAIMS
- SUBCHAPTER II - CLAIMS OF THE UNITED STATES GOVERNMENT
- CHAPTER 39 - PROMPT PAYMENT
- SUBTITLE V - GENERAL ASSISTANCE ADMINISTRATION
- CHAPTER 65 - INTERGOVERNMENTAL COOPERATION
- USC Title 32
- USC Title 32 National Guard
- CHAPTER 7 - SERVICE, SUPPLY, AND PROCUREMENT
- Sec. 704. Accountability: relief from upon order to active duty
- Sec. 706. Return of arms and equipment upon relief from Federal service
- Sec. 710. Accountability for property issued to the National Guard
- Sec. 711. Disposition of obsolete or condemned property
- USC Title 37
- USC Title 37 Pay and Allowances of the Uniformed Services
- CHAPTER 7 - ALLOWANCES
- Sec. 403. Basic allowance for housing
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 5 - PROPERTY MANAGEMENT
- SUBCHAPTER II - USE OF PROPERTY
- Sec. 522. Reimbursement for transfer of excess property
- SUBCHAPTER IV - PROCEEDS FROM SALE OR TRANSFER
- CHAPTER 13 - PUBLIC PROPERTY
- Sec. 1314. Easements
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- 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.
- SUBCHAPTER II - DEFENSE HOUSING
- Sec. 1524. Declaration of policy; disposal of housing
- 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 119 - HOMELESS ASSISTANCE
- SUBCHAPTER V - IDENTIFICATION AND USE OF SURPLUS FEDERAL PROPERTY
- Sec. 11411. Use of unutilized and underutilized public buildings and real property to assist the homeless
- EO 13327
- SFFAS 1
- SFFAS 1 Accounting for Selected Assets and Liabilities
- RECOMMENDED STANDARDS
- SPECIFIC STANDARDS
- Accounts Payable
- Other Current Liabilities
- SFFAS 2
- SFFAS 2 Accounting for Direct Loans and Loan Guarantees
- THE ACCOUNTING STANDARDS
- 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
- Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
- Write-off of Direct Loans
- 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
- 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
- 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
- CAPITAL LEASES
- SFFAS 6
- SFFAS 6 Accounting for Property, Plant, and Equipment
- ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT
- HERITAGE ASSETS
- 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
- OTHER FINANCING SOURCES
- RECOGNITION AND MEASUREMENT OF OTHER FINANCING SOURCES
- Transfers of Assets
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- Chapter 1: Introduction and Background
- Stewardship PP&E
- 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
- SFFAS 10
- SFFAS 10 Accounting for Internal Use Software
- Accounting Standard
- Recognition, Measurement, and Disclosure
- Software Used as General PP&E
- Capitalizable Cost
- Multiuse Software
- Integrated Software
- Bundled Products and Services
- Enhancements
- Post-implementation/Operational Software
- Developmental Software
- Amortization
- Disclosures
- SFFAS 14
- SFFAS 19
- SFFAS 19 Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- TECHNICAL AMENDMENTS TO SFFAS NO. 2
- Effective Interest Rate
- 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
- 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 10-OVERVIEW OF THE BUDGET
- SECTION 20-TERMS AND CONCEPTS
- PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
- SECTION 83-OBJECT CLASSIFICATION (MAX SCHEDULE O)
- PART 5 FEDERAL CREDIT
- SECTION 185-FEDERAL CREDIT
- PART 8 APPENDICES
- APPENDIX B-BUDGETARY TREATMENT OF LEASE-PURCHASES AND LEASES OF CAPITAL ASSETS
- OMB Circular A-21
- OMB Circular A-21 Principles for Determining Costs Applicable to Grants, Contracts, and Other Agreements with Educational Institutions
- J. General provisions for selected items of cost.
- OMB Circular A-50
- OMB Circular A-50 Audit Followup
- 8. Action Requirements.
- OMB Circular A-110
- 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 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
- JFMIP FFMSR-8
- FFMSR-8 - System Requirements for Managerial Cost Accounting Link unavailable at time of publication
- Chapter 1 - System Requirements Overview
- 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-99-8
- JFMIP SR-99-08 Direct Loan 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
- System Overview
- Introduction to Functional Requirements
- Lender Management
- Guarantee Extension and Maintenance
- Portfolio Management
- Acquired Loan Servicing
- 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
- Managing and Accounting for Property:
- 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
- INVENTORY, SUPPLIES AND MATERIALS ACQUISITION
- General Requirements for Inventory, Supplies and Materials Acquisition Process
- 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 Disposal
- OFFM-NO-0106
- Core Financial System Requirements OFFM-NO-0106
- Payment Management Function
- Payee Information Maintenance Process
- Accounts Payable Process
- Receivable Management Function
- Receivables and Billing Process
- Cost Management Function
- Cost Setup and Accumulation Process
- Cost Distribution Process
- Cost Reporting Process
- DoDD 8500.01E
- DoDI 4165.14
- DoDI 5000.64
- DoDI 8500.2
- DoDI 8510.01
- 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
- C3. CHAPTER 3 ISSUE, BACKORDER, DEMAND, LOAN, AND SINGLE MANAGER FOR CONVENTIONAL AMMUNITION FREEZE/UNFREEZE ACTIONS
- C3.3. MAINTAINING ACCOUNTABILITY DURING MAINTENANCE ACTIONS
- C3.7. LOAN TRANSACTIONS
- C4. CHAPTER 4 RECEIPT AND DUE-IN
- C4.6. TIME STANDARDS FOR PROCESSING RECEIPTS
- C4.7. CONTROL OF RECEIPTS
- C4.9. PROCESSING DISCREPANT/DEFICIENT RECEIPTS
- C4.11. REPLY TO MATERIEL RECEIPT FOLLOW-UPS
- C4.12. MAINTAINING ACCOUNTABILITY DURING MAINTENANCE ACTIONS
- C4.13. RECLAIMED ITEMS
- C6. CHAPTER 6 MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.5 POLICY
- C6.6 PREPARING AND SENDING MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.7 FOLLOW-UPS FOR DELINQUENT MATERIEL RECEIPT ACKNOWLEDGMENT
- C7. CHAPTER 7 PHYSICAL INVENTORY CONTROL
- C7.2. POLICY.
- C7.5. REVERSAL OF INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY)- DOCUMENT IDENTIFIER CODE D8A/D9A.
- DoD 4140.26-M
- DoD 4160.21-M
- DOD 4160.21-M Defense Materiel Disposition Manual
- CHAPTER 2 RESPONSIBILITIES
- DoD 4160.28-M Vol 1
- DoD 4160.28-M, Volume 1 Defense Demilitarization: Program Administration
- 4. RESPONSIBILITIES
- ENCLOSURE 2 RESPONSIBILITIES
- ENCLOSURE 5 DEMIL PLANNING GUIDANCE
- 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 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS
- 0601 GENERAL
- 0603 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 8 FACILITIES SUSTAINMENT AND RESTORATION/MODERNIZATION
- 0804 REVENUE FROM TRANSFER OR DISPOSAL OF DOD REAL PROPERTY AND REVENUE FROM LEASING OUT OF DOD ASSETS
- CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS
- 0901 GENERAL
- DoD FMR Vol 03
- DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources
- CHAPTER 11 UNMATCHED DISBURSEMENTS, NEGATIVE UNLIQUIDATED OBLIGATIONS, AND IN-TRANSIT DISBURSEMENTS
- 1110 CORRECTIONS AND POSTINGS OF DISBURSEMENTS INVOLVING THE WORKING CAPITAL FUNDS
- CHAPTER 15 RECEIPT AND USE OF BUDGETARY RESOURCES EXECUTION LEVEL
- 1502 STANDARDS
- 1503 ACCOUNT ADJUSTMENTS AND ACCOUNT CLOSING PROCEDURES
- Chapter 17 ACCOUNTING REQUIREMENTS FOR MILITARY CONSTRUCTION PROJECTS
- 1705. DOCUMENTATION STANDARDS
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 1 FINANCIAL CONTROL OF ASSETS
- 0105. INVENTORY AND RELATED PROPERTY
- CHAPTER 3 RECEIVABLES
- 0303 RECEIVABLES POLICY AND PROCEDURES
- CHAPTER 4 INVENTORY AND RELATED PROPERTY
- 0401 GENERAL
- CHAPTER 6 PROPERTY, PLANT, AND EQUIPMENT
- 0601. GENERAL
- 0602. ACCOUNTING FOR GENERAL PP&E
- CHAPTER 16 REVENUE AND OTHER FINANCING SOURCES, GAINS, AND LOSSES
- 1602 REVENUE
- 1605 GAINS AND LOSSES
- APPENDIX A TABLE OF TRANSACTIONS
- 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.
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- 2004 PRODUCTION COST COMPONENTS
- DoD FMR Vol 05
- DOD FMR Vol 05 - Disbursing Policy and Procedures
- CHAPTER 34 FINANCIAL INSTITUTIONS ON DOD INSTALLATIONS
- 3407 DOMESTIC CREDIT UNIONS
- DoD FMR Vol 06A
- DoD FMR Vol 06B
- DoD FMR Vol 06B - For and Content of the Department of Defense Audited Financial Statements
- Chapter 11 Required Supplementary Stewardship Information Reporting
- 1101 GENERAL
- 1103 NONFEDERAL PHYSICAL PROPERTY
- CHAPTER 12 REQUIRED SUPPLEMENTARY INFORMATION
- 1201 OVERVIEW
- 1204 HERITAGE ASSETS AND STEWARDSHIP LAND CONDITION INFORMATION
- 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 16 ACCOUNTING FOR PRODUCTION AND SALE OF FOREST PRODUCTS
- 1602. POLICY AND PROCEDURES
- DoD FMR Vol 11B
- DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)
- 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 11 REIMBURSEMENTS AND REVENUE RECOGNITION
- 1101. REIMBURSEMENTS
- 1102. REVENUE RECOGNITION
- CHAPTER 12 EXPENSES
- 1202 MILITARY PERSONNEL 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 3 CONTRIBUTIONS FOR DEFENSE PROGRAMS, PROJECTS, AND ACTIVITIES
- 0303 POLICY ON CONTRIBUTIONS
- 0304 REPORTING ON CONTRIBUTIONS
- CHAPTER 4 DIRECT LOANS AND LOAN GUARANTEES
- 0402 STANDARDS
- CHAPTER 5 GRANTS AND COOPERATIVE AGREEMENTS
- 0502 ACCOUNTING STANDARDS FOR GRANTS AND COOPERATIVE AGREEMENTS
- 0504 FINANCIAL MANAGEMENT FOR GRANTS AND COOPERATIVE AGREEMENTS
- CHAPTER 7 FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN
- 0702 GENERAL REQUIREMENTS
- 0708 SUPPLY SYSTEM MATERIEL
- CHAPTER 9 INTERNATIONAL AGREEMENTS
- 0904 FISCAL CONSIDERATIONS
- 0905 PROPOSED AGREEMENT
- CHAPTER 11 PRIVATIZATION OF DEFENSE UTILITY SYSTEMS
- 1102 CONSIDERATION FOR CONVEYANCE OF UTILITY SYSTEMS
- 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
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1401 OVERVIEW
- 1402 POLICY AND PROCEDURES
- CHAPTER 19 FOOD SERVICE PROGRAM
- 1905 DISPOSITION OF FUNDS
- DoD FMR Vol 13
- DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures
- CHAPTER 3 ASSETS, LIABILITIES, AND NET WORTH
- 0302 CURRENT ASSETS
- 0303 NONCURRENT ASSETS
- DoD FMR Vol 15
- DOD FMR Vol 15 - Security Assistance Policy and Procedures
- CHAPTER 7 PRICING
- 0704 CASH SALES OF DEFENSE ARTICLES AND SERVICES FROM NEW PROCUREMENT FOR DIRECT DELIVERY AND PARTICIPATION IN NEW PRODUCTION
- 0707 COOPERATIVE LOGISTICS SUPPLY SUPPORT ARRANGEMENTS
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 3 SOURCE
- C3.8. RECEIPT PROCESSING
- CHAPTER 5 DELIVER
- C5.7. ITEM ACCOUNTABILITY, CONTROL, AND STEWARDSHIP
- USC Title 31
- Update CIP and or WIP Account
- CBM: RPILM MSSM
- Description
- This process involves the updating and capture of all direct and indirect costs associated with a construction project.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER I - GENERAL
- SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION
- SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS
- CHAPTER 37 - CLAIMS
- SUBCHAPTER II - CLAIMS OF THE UNITED STATES GOVERNMENT
- CHAPTER 39 - PROMPT PAYMENT
- SUBTITLE V - GENERAL ASSISTANCE ADMINISTRATION
- CHAPTER 65 - INTERGOVERNMENTAL COOPERATION
- USC Title 32
- USC Title 32 National Guard
- CHAPTER 7 - SERVICE, SUPPLY, AND PROCUREMENT
- Sec. 704. Accountability: relief from upon order to active duty
- Sec. 706. Return of arms and equipment upon relief from Federal service
- Sec. 710. Accountability for property issued to the National Guard
- Sec. 711. Disposition of obsolete or condemned property
- USC Title 33
- USC Title 33 Navigation and Navigable Waters
- CHAPTER 40 - OIL POLLUTION
- SUBCHAPTER I - OIL POLLUTION LIABILITY AND COMPENSATION
- Sec. 2704. Limits on liability
- Sec. 2716. Financial responsibility
- USC Title 37
- USC Title 37 Pay and Allowances of the Uniformed Services
- CHAPTER 7 - ALLOWANCES
- Sec. 403. Basic allowance for housing
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 5 - PROPERTY MANAGEMENT
- SUBCHAPTER II - USE OF PROPERTY
- Sec. 522. Reimbursement for transfer of excess property
- SUBCHAPTER IV - PROCEEDS FROM SALE OR TRANSFER
- CHAPTER 13 - PUBLIC PROPERTY
- Sec. 1314. Easements
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- 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.
- SUBCHAPTER II - DEFENSE HOUSING
- Sec. 1524. Declaration of policy; disposal of housing
- 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 119 - HOMELESS ASSISTANCE
- SUBCHAPTER V - IDENTIFICATION AND USE OF SURPLUS FEDERAL PROPERTY
- Sec. 11411. Use of unutilized and underutilized public buildings and real property to assist the homeless
- USC Title 43
- USC Title 43 Public Lands
- CHAPTER 6 - WITHDRAWAL FROM SETTLEMENT, LOCATION, SALE, OR ENTRY
- Sec. 156. Approval by Congress necessary for withdrawal, reservation, or restriction of over 5,000 acres for any Department of Defense project or facility
- Sec. 157. Application for withdrawal, reservation, or restriction; specifications
- Sec. 158. Mineral resources on withdrawn lands; disposition and exploration
- CHAPTER 8A - GRAZING LANDS
- SUBCHAPTER I - GENERALLY
- Sec. 315q. Withdrawal of lands for war or national defense purposes; payment for cancellation of permits or licenses
- EO 13327
- SFFAS 1
- SFFAS 1 Accounting for Selected Assets and Liabilities
- RECOMMENDED STANDARDS
- SPECIFIC STANDARDS
- Accounts Payable
- Other Current Liabilities
- SFFAS 2
- SFFAS 2 Accounting for Direct Loans and Loan Guarantees
- THE ACCOUNTING STANDARDS
- 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
- Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
- Write-off of Direct Loans
- 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
- 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
- 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
- CAPITAL LEASES
- SFFAS 6
- SFFAS 6 Accounting for Property, Plant, and Equipment
- INTRODUCTION
- CAPITALIZATION THRESHOLDS
- ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT
- STANDARDS AND CATEGORIES
- 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
- OTHER FINANCING SOURCES
- RECOGNITION AND MEASUREMENT OF OTHER FINANCING SOURCES
- Transfers of Assets
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- Chapter 1: Introduction and Background
- Stewardship PP&E
- 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
- SFFAS 10
- SFFAS 10 Accounting for Internal Use Software
- Accounting Standard
- Software Development Phases
- Recognition, Measurement, and Disclosure
- Software Used as General PP&E
- Capitalizable Cost
- Multiuse Software
- Integrated Software
- Bundled Products and Services
- Capitalization Thresholds
- Enhancements
- Post-implementation/Operational Software
- Developmental Software
- Amortization
- Disclosures
- Implementation
- SFFAS 14
- SFFAS 19
- SFFAS 19 Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- TECHNICAL AMENDMENTS TO SFFAS NO. 2
- Effective Interest Rate
- 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
- 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 10-OVERVIEW OF THE BUDGET
- SECTION 20-TERMS AND CONCEPTS
- PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
- SECTION 83-OBJECT CLASSIFICATION (MAX SCHEDULE O)
- PART 5 FEDERAL CREDIT
- SECTION 185-FEDERAL CREDIT
- PART 8 APPENDICES
- APPENDIX B-BUDGETARY TREATMENT OF LEASE-PURCHASES AND LEASES OF CAPITAL ASSETS
- OMB Circular A-21
- OMB Circular A-21 Principles for Determining Costs Applicable to Grants, Contracts, and Other Agreements with Educational Institutions
- J. General provisions for selected items of cost.
- OMB Circular A-50
- OMB Circular A-50 Audit Followup
- 8. Action Requirements.
- OMB Circular A-110
- 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 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
- JFMIP FFMSR-8
- FFMSR-8 - System Requirements for Managerial Cost Accounting Link unavailable at time of publication
- Chapter 1 - System Requirements Overview
- JFMIP SR-99-4
- JFMIP SR-99-04 Seized Property and Forfeited Assets 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-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-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
- Payment Management Function
- Payee Information Maintenance Process
- Accounts Payable Process
- Receivable Management Function
- Receivables and Billing Process
- Cost Management Function
- Cost Reporting Process
- DoDD 4140.1
- DoDD 8500.01E
- DoDI 5000.64
- DoDI 8500.2
- DoDI 8510.01
- 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
- C3. CHAPTER 3 ISSUE, BACKORDER, DEMAND, LOAN, AND SINGLE MANAGER FOR CONVENTIONAL AMMUNITION FREEZE/UNFREEZE ACTIONS
- C3.3. MAINTAINING ACCOUNTABILITY DURING MAINTENANCE ACTIONS
- C3.7. LOAN TRANSACTIONS
- C4. CHAPTER 4 RECEIPT AND DUE-IN
- C4.6. TIME STANDARDS FOR PROCESSING RECEIPTS
- C4.7. CONTROL OF RECEIPTS
- C4.9. PROCESSING DISCREPANT/DEFICIENT RECEIPTS
- C4.11. REPLY TO MATERIEL RECEIPT FOLLOW-UPS
- C4.12. MAINTAINING ACCOUNTABILITY DURING MAINTENANCE ACTIONS
- C4.13. RECLAIMED ITEMS
- C6. CHAPTER 6 MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.5 POLICY
- C6.6 PREPARING AND SENDING MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.7 FOLLOW-UPS FOR DELINQUENT MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.9 QUALITY CONTROL
- C6.10 MANAGEMENT EVALUATION
- C7. CHAPTER 7 PHYSICAL INVENTORY CONTROL
- C7.1. GENERAL.
- C7.2. POLICY.
- C7.3. PHYSICAL INVENTORY PROCEDURES
- C7.4. RESEARCH OF POTENTIAL OR ACTUAL INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY) - DOCUMENT IDENTIFIER CODE D8A/D9A
- C7.5. REVERSAL OF INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY)- DOCUMENT IDENTIFIER CODE D8A/D9A.
- C7.8. RECORD RECONCILIATION PROGRAM.
- C7.10. QUALITY CONTROL
- C7.11. PHYSICAL INVENTORY CONTROL PROGRAM PERFORMANCE ASSESSMENT
- DoD 4140.26-M
- DoD 4160.21-M
- DOD 4160.21-M Defense Materiel Disposition Manual
- CHAPTER 2 RESPONSIBILITIES
- 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 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS
- 0601 GENERAL
- 0603 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 8 FACILITIES SUSTAINMENT AND RESTORATION/MODERNIZATION
- 0804 REVENUE FROM TRANSFER OR DISPOSAL OF DOD REAL PROPERTY AND REVENUE FROM LEASING OUT OF DOD ASSETS
- CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS
- 0901 GENERAL
- DoD FMR Vol 03
- DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources
- CHAPTER 11 UNMATCHED DISBURSEMENTS, NEGATIVE UNLIQUIDATED OBLIGATIONS, AND IN-TRANSIT DISBURSEMENTS
- 1110 CORRECTIONS AND POSTINGS OF DISBURSEMENTS INVOLVING THE WORKING CAPITAL FUNDS
- CHAPTER 15 RECEIPT AND USE OF BUDGETARY RESOURCES EXECUTION LEVEL
- 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
- 1705. DOCUMENTATION STANDARDS
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 1 FINANCIAL CONTROL OF ASSETS
- 0102. ACCOUNTING STANDARDS
- 0105. INVENTORY AND RELATED PROPERTY
- 0107. PROPERTY, PLANT AND EQUIPMENT
- CHAPTER 3 RECEIVABLES
- 0303 RECEIVABLES POLICY AND PROCEDURES
- CHAPTER 4 INVENTORY AND RELATED PROPERTY
- 0401 GENERAL
- 0402 OPERATING MATERIALS AND SUPPLIES
- CHAPTER 6 PROPERTY, PLANT, AND EQUIPMENT
- 0601. GENERAL
- 0602. ACCOUNTING FOR GENERAL PP&E
- CHAPTER 11 COMPONENT DEBT
- 1101. GENERAL
- CHAPTER 12 UNEARNED REVENUE AND OTHER LIABILITIES
- CHAPTER 16 REVENUE AND OTHER FINANCING SOURCES, GAINS, AND LOSSES
- 1602 REVENUE
- 1605 GAINS AND LOSSES
- APPENDIX A TABLE OF TRANSACTIONS
- 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.
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- 2004 PRODUCTION COST COMPONENTS
- DoD FMR Vol 06A
- DoD FMR Vol 06B
- DoD FMR Vol 06B - For and Content of the Department of Defense Audited Financial Statements
- Chapter 11 Required Supplementary Stewardship Information Reporting
- 1101 GENERAL
- 1103 NONFEDERAL PHYSICAL PROPERTY
- CHAPTER 12 REQUIRED SUPPLEMENTARY INFORMATION
- 1201 OVERVIEW
- 1204 HERITAGE ASSETS AND STEWARDSHIP LAND CONDITION INFORMATION
- 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 16 ACCOUNTING FOR PRODUCTION AND SALE OF FOREST PRODUCTS
- 1602. POLICY AND PROCEDURES
- DoD FMR Vol 11B
- DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)
- 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 11 REIMBURSEMENTS AND REVENUE RECOGNITION
- 1101. REIMBURSEMENTS
- 1102. REVENUE RECOGNITION
- CHAPTER 12 EXPENSES
- 1202 MILITARY PERSONNEL 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 3 CONTRIBUTIONS FOR DEFENSE PROGRAMS, PROJECTS, AND ACTIVITIES
- 0303 POLICY ON CONTRIBUTIONS
- 0304 REPORTING ON CONTRIBUTIONS
- CHAPTER 4 DIRECT LOANS AND LOAN GUARANTEES
- 0402 STANDARDS
- CHAPTER 5 GRANTS AND COOPERATIVE AGREEMENTS
- 0502 ACCOUNTING STANDARDS FOR GRANTS AND COOPERATIVE AGREEMENTS
- 0504 FINANCIAL MANAGEMENT FOR GRANTS AND COOPERATIVE AGREEMENTS
- CHAPTER 7 FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN
- 0702 GENERAL REQUIREMENTS
- 0708 SUPPLY SYSTEM MATERIEL
- 0709 PETROLEUM PRODUCT/LOSSES
- CHAPTER 9 INTERNATIONAL AGREEMENTS
- 0904 FISCAL CONSIDERATIONS
- 0905 PROPOSED AGREEMENT
- CHAPTER 11 PRIVATIZATION OF DEFENSE UTILITY SYSTEMS
- 1102 CONSIDERATION FOR CONVEYANCE OF UTILITY SYSTEMS
- 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
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1401 OVERVIEW
- 1402 POLICY AND PROCEDURES
- CHAPTER 19 FOOD SERVICE PROGRAM
- 1901 OVERVIEW
- 1902 REIMBURSABLE MEAL AND MEAL SERVICE (OPERATING) CHARGES
- 1905 DISPOSITION OF FUNDS
- DoD FMR Vol 13
- DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures
- CHAPTER 3 ASSETS, LIABILITIES, AND NET WORTH
- 0302 CURRENT ASSETS
- 0303 NONCURRENT ASSETS
- DoD FMR Vol 15
- DOD FMR Vol 15 - Security Assistance Policy and Procedures
- CHAPTER 7 PRICING
- 0704 CASH SALES OF DEFENSE ARTICLES AND SERVICES FROM NEW PROCUREMENT FOR DIRECT DELIVERY AND PARTICIPATION IN NEW PRODUCTION
- 0707 COOPERATIVE LOGISTICS SUPPLY SUPPORT ARRANGEMENTS
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 3 SOURCE
- C3.8. RECEIPT PROCESSING
- CHAPTER 5 DELIVER
- C5.7. ITEM ACCOUNTABILITY, CONTROL, AND STEWARDSHIP
- CHAPTER 9 SPECIAL REQUIREMENTS
- C9.2. SUPPLY SYSTEM INVENTORY REPORT (SSIR)
- C9.3. AMMUNITION STRATIFICATION, REPORTING, AND CROSS LEVELING
- C9.5. EXCHANGE OR SALE OF NONEXCESS PERSONAL PROPERTY
- USC Title 31
- Update Military Equipment Valuation
- CBM: WSLM RPILM MSSM
- Description
- This process involves the updating and capture of all direct and indirect costs associated with a real property construction project or military equipment. It accumulates the construction and work in progress costs.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Validate Account Structure
- CBM: RPILM MSSM
- Description
- This process involves the assessment and implementation of an account structure if in existence.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER I - GENERAL
- SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION
- SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS
- CHAPTER 37 - CLAIMS
- SUBCHAPTER II - CLAIMS OF THE UNITED STATES GOVERNMENT
- CHAPTER 39 - PROMPT PAYMENT
- SUBTITLE V - GENERAL ASSISTANCE ADMINISTRATION
- CHAPTER 65 - INTERGOVERNMENTAL COOPERATION
- USC Title 32
- USC Title 32 National Guard
- CHAPTER 7 - SERVICE, SUPPLY, AND PROCUREMENT
- Sec. 704. Accountability: relief from upon order to active duty
- Sec. 706. Return of arms and equipment upon relief from Federal service
- Sec. 710. Accountability for property issued to the National Guard
- Sec. 711. Disposition of obsolete or condemned property
- USC Title 33
- USC Title 33 Navigation and Navigable Waters
- CHAPTER 40 - OIL POLLUTION
- SUBCHAPTER I - OIL POLLUTION LIABILITY AND COMPENSATION
- Sec. 2704. Limits on liability
- Sec. 2716. Financial responsibility
- USC Title 37
- USC Title 37 Pay and Allowances of the Uniformed Services
- CHAPTER 7 - ALLOWANCES
- Sec. 403. Basic allowance for housing
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 5 - PROPERTY MANAGEMENT
- SUBCHAPTER II - USE OF PROPERTY
- Sec. 522. Reimbursement for transfer of excess property
- SUBCHAPTER IV - PROCEEDS FROM SALE OR TRANSFER
- CHAPTER 13 - PUBLIC PROPERTY
- Sec. 1314. Easements
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- 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.
- SUBCHAPTER II - DEFENSE HOUSING
- Sec. 1524. Declaration of policy; disposal of housing
- 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 119 - HOMELESS ASSISTANCE
- SUBCHAPTER V - IDENTIFICATION AND USE OF SURPLUS FEDERAL PROPERTY
- Sec. 11411. Use of unutilized and underutilized public buildings and real property to assist the homeless
- USC Title 43
- USC Title 43 Public Lands
- CHAPTER 6 - WITHDRAWAL FROM SETTLEMENT, LOCATION, SALE, OR ENTRY
- Sec. 156. Approval by Congress necessary for withdrawal, reservation, or restriction of over 5,000 acres for any Department of Defense project or facility
- Sec. 157. Application for withdrawal, reservation, or restriction; specifications
- Sec. 158. Mineral resources on withdrawn lands; disposition and exploration
- CHAPTER 8A - GRAZING LANDS
- SUBCHAPTER I - GENERALLY
- Sec. 315q. Withdrawal of lands for war or national defense purposes; payment for cancellation of permits or licenses
- EO 13327
- SFFAS 1
- SFFAS 1 Accounting for Selected Assets and Liabilities
- RECOMMENDED STANDARDS
- SPECIFIC STANDARDS
- Accounts Payable
- Other Current Liabilities
- SFFAS 2
- SFFAS 2 Accounting for Direct Loans and Loan Guarantees
- THE ACCOUNTING STANDARDS
- 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
- Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
- Write-off of Direct Loans
- 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
- 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
- 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
- CAPITAL LEASES
- SFFAS 6
- SFFAS 6 Accounting for Property, Plant, and Equipment
- INTRODUCTION
- CAPITALIZATION THRESHOLDS
- ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT
- STANDARDS AND CATEGORIES
- 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
- OTHER FINANCING SOURCES
- RECOGNITION AND MEASUREMENT OF OTHER FINANCING SOURCES
- Transfers of Assets
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- Chapter 1: Introduction and Background
- Stewardship PP&E
- 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
- SFFAS 10
- SFFAS 10 Accounting for Internal Use Software
- Accounting Standard
- Software Development Phases
- Recognition, Measurement, and Disclosure
- Software Used as General PP&E
- Capitalizable Cost
- Multiuse Software
- Integrated Software
- Bundled Products and Services
- Capitalization Thresholds
- Enhancements
- Post-implementation/Operational Software
- Developmental Software
- Amortization
- Disclosures
- Implementation
- SFFAS 14
- SFFAS 19
- SFFAS 19 Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- TECHNICAL AMENDMENTS TO SFFAS NO. 2
- Effective Interest Rate
- 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
- 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 10-OVERVIEW OF THE BUDGET
- SECTION 20-TERMS AND CONCEPTS
- PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
- SECTION 83-OBJECT CLASSIFICATION (MAX SCHEDULE O)
- PART 5 FEDERAL CREDIT
- SECTION 185-FEDERAL CREDIT
- PART 8 APPENDICES
- APPENDIX B-BUDGETARY TREATMENT OF LEASE-PURCHASES AND LEASES OF CAPITAL ASSETS
- OMB Circular A-21
- OMB Circular A-21 Principles for Determining Costs Applicable to Grants, Contracts, and Other Agreements with Educational Institutions
- J. General provisions for selected items of cost.
- OMB Circular A-50
- OMB Circular A-50 Audit Followup
- 8. Action Requirements.
- OMB Circular A-110
- TFM Vol 1 Part 1
- TFM Vol 1 Part 1 Introduction
- Chapter 2000 FINANCIAL OPERATIONS STARTUP PROCEDURES FOR NEW FEDERAL ENTITIES
- 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
- JFMIP FFMSR-8
- FFMSR-8 - System Requirements for Managerial Cost Accounting Link unavailable at time of publication
- Chapter 1 - System Requirements Overview
- JFMIP SR-99-4
- JFMIP SR-99-04 Seized Property and Forfeited Assets 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-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-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
- Payment Management Function
- Payee Information Maintenance Process
- Accounts Payable Process
- Receivable Management Function
- Receivables and Billing Process
- Cost Management Function
- Cost Reporting Process
- DoDD 4140.1
- DoDI 5000.64
- 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
- C3. CHAPTER 3 ISSUE, BACKORDER, DEMAND, LOAN, AND SINGLE MANAGER FOR CONVENTIONAL AMMUNITION FREEZE/UNFREEZE ACTIONS
- C3.3. MAINTAINING ACCOUNTABILITY DURING MAINTENANCE ACTIONS
- C3.7. LOAN TRANSACTIONS
- C4. CHAPTER 4 RECEIPT AND DUE-IN
- C4.6. TIME STANDARDS FOR PROCESSING RECEIPTS
- C4.7. CONTROL OF RECEIPTS
- C4.9. PROCESSING DISCREPANT/DEFICIENT RECEIPTS
- C4.11. REPLY TO MATERIEL RECEIPT FOLLOW-UPS
- C4.12. MAINTAINING ACCOUNTABILITY DURING MAINTENANCE ACTIONS
- C4.13. RECLAIMED ITEMS
- C6. CHAPTER 6 MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.5 POLICY
- C6.6 PREPARING AND SENDING MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.7 FOLLOW-UPS FOR DELINQUENT MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.9 QUALITY CONTROL
- C6.10 MANAGEMENT EVALUATION
- C7. CHAPTER 7 PHYSICAL INVENTORY CONTROL
- C7.1. GENERAL.
- C7.2. POLICY.
- C7.3. PHYSICAL INVENTORY PROCEDURES
- C7.4. RESEARCH OF POTENTIAL OR ACTUAL INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY) - DOCUMENT IDENTIFIER CODE D8A/D9A
- C7.5. REVERSAL OF INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY)- DOCUMENT IDENTIFIER CODE D8A/D9A.
- C7.8. RECORD RECONCILIATION PROGRAM.
- C7.10. QUALITY CONTROL
- C7.11. PHYSICAL INVENTORY CONTROL PROGRAM PERFORMANCE ASSESSMENT
- DoD 4140.26-M
- DoD 4160.21-M
- DOD 4160.21-M Defense Materiel Disposition Manual
- CHAPTER 2 RESPONSIBILITIES
- 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 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS
- 0601 GENERAL
- 0603 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 8 FACILITIES SUSTAINMENT AND RESTORATION/MODERNIZATION
- 0804 REVENUE FROM TRANSFER OR DISPOSAL OF DOD REAL PROPERTY AND REVENUE FROM LEASING OUT OF DOD ASSETS
- CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS
- 0901 GENERAL
- DoD FMR Vol 03
- DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources
- CHAPTER 11 UNMATCHED DISBURSEMENTS, NEGATIVE UNLIQUIDATED OBLIGATIONS, AND IN-TRANSIT DISBURSEMENTS
- 1110 CORRECTIONS AND POSTINGS OF DISBURSEMENTS INVOLVING THE WORKING CAPITAL FUNDS
- CHAPTER 15 RECEIPT AND USE OF BUDGETARY RESOURCES EXECUTION LEVEL
- 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
- 1705. DOCUMENTATION STANDARDS
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 1 FINANCIAL CONTROL OF ASSETS
- 0102. ACCOUNTING STANDARDS
- 0105. INVENTORY AND RELATED PROPERTY
- 0107. PROPERTY, PLANT AND EQUIPMENT
- CHAPTER 3 RECEIVABLES
- 0303 RECEIVABLES POLICY AND PROCEDURES
- CHAPTER 4 INVENTORY AND RELATED PROPERTY
- 0401 GENERAL
- 0402 OPERATING MATERIALS AND SUPPLIES
- CHAPTER 11 COMPONENT DEBT
- 1101. GENERAL
- CHAPTER 12 UNEARNED REVENUE AND OTHER LIABILITIES
- CHAPTER 16 REVENUE AND OTHER FINANCING SOURCES, GAINS, AND LOSSES
- 1602 REVENUE
- 1605 GAINS AND LOSSES
- APPENDIX A TABLE OF TRANSACTIONS
- 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.
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- 2004 PRODUCTION COST COMPONENTS
- DoD FMR Vol 06A
- DoD FMR Vol 06B
- DoD FMR Vol 06B - For and Content of the Department of Defense Audited Financial Statements
- Chapter 11 Required Supplementary Stewardship Information Reporting
- 1101 GENERAL
- 1103 NONFEDERAL PHYSICAL PROPERTY
- CHAPTER 12 REQUIRED SUPPLEMENTARY INFORMATION
- 1201 OVERVIEW
- 1204 HERITAGE ASSETS AND STEWARDSHIP LAND CONDITION INFORMATION
- 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 16 ACCOUNTING FOR PRODUCTION AND SALE OF FOREST PRODUCTS
- 1602. POLICY AND PROCEDURES
- DoD FMR Vol 11B
- DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)
- 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 11 REIMBURSEMENTS AND REVENUE RECOGNITION
- 1101. REIMBURSEMENTS
- 1102. REVENUE RECOGNITION
- CHAPTER 12 EXPENSES
- 1202 MILITARY PERSONNEL 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 3 CONTRIBUTIONS FOR DEFENSE PROGRAMS, PROJECTS, AND ACTIVITIES
- 0303 POLICY ON CONTRIBUTIONS
- 0304 REPORTING ON CONTRIBUTIONS
- CHAPTER 4 DIRECT LOANS AND LOAN GUARANTEES
- 0402 STANDARDS
- CHAPTER 5 GRANTS AND COOPERATIVE AGREEMENTS
- 0502 ACCOUNTING STANDARDS FOR GRANTS AND COOPERATIVE AGREEMENTS
- 0504 FINANCIAL MANAGEMENT FOR GRANTS AND COOPERATIVE AGREEMENTS
- CHAPTER 7 FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN
- 0702 GENERAL REQUIREMENTS
- 0708 SUPPLY SYSTEM MATERIEL
- 0709 PETROLEUM PRODUCT/LOSSES
- CHAPTER 9 INTERNATIONAL AGREEMENTS
- 0904 FISCAL CONSIDERATIONS
- 0905 PROPOSED AGREEMENT
- CHAPTER 11 PRIVATIZATION OF DEFENSE UTILITY SYSTEMS
- 1102 CONSIDERATION FOR CONVEYANCE OF UTILITY SYSTEMS
- 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
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1401 OVERVIEW
- 1402 POLICY AND PROCEDURES
- CHAPTER 19 FOOD SERVICE PROGRAM
- 1901 OVERVIEW
- 1902 REIMBURSABLE MEAL AND MEAL SERVICE (OPERATING) CHARGES
- 1905 DISPOSITION OF FUNDS
- DoD FMR Vol 13
- DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures
- CHAPTER 3 ASSETS, LIABILITIES, AND NET WORTH
- 0302 CURRENT ASSETS
- 0303 NONCURRENT ASSETS
- DoD FMR Vol 15
- DOD FMR Vol 15 - Security Assistance Policy and Procedures
- CHAPTER 7 PRICING
- 0704 CASH SALES OF DEFENSE ARTICLES AND SERVICES FROM NEW PROCUREMENT FOR DIRECT DELIVERY AND PARTICIPATION IN NEW PRODUCTION
- 0707 COOPERATIVE LOGISTICS SUPPLY SUPPORT ARRANGEMENTS
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 3 SOURCE
- C3.8. RECEIPT PROCESSING
- CHAPTER 5 DELIVER
- C5.7. ITEM ACCOUNTABILITY, CONTROL, AND STEWARDSHIP
- CHAPTER 9 SPECIAL REQUIREMENTS
- C9.2. SUPPLY SYSTEM INVENTORY REPORT (SSIR)
- C9.3. AMMUNITION STRATIFICATION, REPORTING, AND CROSS LEVELING
- C9.5. EXCHANGE OR SALE OF NONEXCESS PERSONAL PROPERTY
- USC Title 31
- Validate Asset Data Elements
- CBM: MSSM RPILM
- Description
- The Validate Asset Data Elements process ensures asset information correlates to the established data elements in the inventory system, and verifies the asset information is correct and complete.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION
- SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS
- CHAPTER 37 - CLAIMS
- SUBCHAPTER II - CLAIMS OF THE UNITED STATES GOVERNMENT
- CHAPTER 39 - PROMPT PAYMENT
- SUBTITLE V - GENERAL ASSISTANCE ADMINISTRATION
- CHAPTER 65 - INTERGOVERNMENTAL COOPERATION
- USC Title 32
- USC Title 32 National Guard
- CHAPTER 7 - SERVICE, SUPPLY, AND PROCUREMENT
- Sec. 710. Accountability for property issued to the National Guard
- USC Title 37
- USC Title 37 Pay and Allowances of the Uniformed Services
- CHAPTER 7 - ALLOWANCES
- Sec. 403. Basic allowance for housing
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 5 - PROPERTY MANAGEMENT
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE
- SUBCHAPTER IX - DEFENSE HOUSING AND COMMUNITY FACILITIES AND SERVICES
- Sec. 1592e. Interagency transfers of property; application of rules and regulations
- 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
- SFFAS 1
- SFFAS 1 Accounting for Selected Assets and Liabilities
- RECOMMENDED STANDARDS
- SPECIFIC STANDARDS
- Accounts Payable
- Other Current Liabilities
- SFFAS 2
- SFFAS 2 Accounting for Direct Loans and Loan Guarantees
- THE ACCOUNTING STANDARDS
- 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
- Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
- Write-off of Direct Loans
- 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
- 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
- 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
- CAPITAL LEASES
- SFFAS 6
- SFFAS 6 Accounting for Property, Plant, and Equipment
- ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT
- HERITAGE ASSETS
- 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
- OTHER FINANCING SOURCES
- RECOGNITION AND MEASUREMENT OF OTHER FINANCING SOURCES
- Transfers of Assets
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- CHAPTER 2: STANDARD - HERITAGE ASSETS
- CHAPTER 4: STANDARD - STEWARDSHIP LAND
- CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY
- SFFAS 10
- SFFAS 10 Accounting for Internal Use Software
- Accounting Standard
- Recognition, Measurement, and Disclosure
- Software Used as General PP&E
- Capitalizable Cost
- Multiuse Software
- Integrated Software
- Bundled Products and Services
- Enhancements
- Post-implementation/Operational Software
- Developmental Software
- Amortization
- SFFAS 19
- SFFAS 19 Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- TECHNICAL AMENDMENTS TO SFFAS NO. 2
- Effective Interest Rate
- SFFAS 23
- SFFAS 23 Eliminating the Category National Defense Property, Plant, and Equipment
- Implementation Guidance
- Initial Capitalization
- Adjustment to Cumulative Results of Operations
- 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 10-OVERVIEW OF THE BUDGET
- SECTION 20-TERMS AND CONCEPTS
- PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
- SECTION 83-OBJECT CLASSIFICATION (MAX SCHEDULE O)
- PART 5 FEDERAL CREDIT
- SECTION 185-FEDERAL CREDIT
- PART 8 APPENDICES
- APPENDIX B-BUDGETARY TREATMENT OF LEASE-PURCHASES AND LEASES OF CAPITAL ASSETS
- OMB Circular A-50
- OMB Circular A-50 Audit Followup
- 8. Action Requirements.
- OMB Circular A-110
- 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 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
- JFMIP FFMSR-8
- FFMSR-8 - System Requirements for Managerial Cost Accounting Link unavailable at time of publication
- Chapter 1 - System Requirements Overview
- JFMIP SR-99-4
- JFMIP SR-99-04 Seized Property and Forfeited Assets 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-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-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
- Payment Management Function
- Payee Information Maintenance Process
- Accounts Payable Process
- Receivable Management Function
- Receivables and Billing Process
- Cost Management Function
- Cost Reporting Process
- DoDD 8500.01E
- DoDI 5000.64
- DoDI 8500.2
- DoDI 8510.01
- DoD 4140.26-M
- 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 03
- DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources
- CHAPTER 11 UNMATCHED DISBURSEMENTS, NEGATIVE UNLIQUIDATED OBLIGATIONS, AND IN-TRANSIT DISBURSEMENTS
- 1110 CORRECTIONS AND POSTINGS OF DISBURSEMENTS INVOLVING THE WORKING CAPITAL FUNDS
- CHAPTER 15 RECEIPT AND USE OF BUDGETARY RESOURCES EXECUTION LEVEL
- 1502 STANDARDS
- Chapter 17 ACCOUNTING REQUIREMENTS FOR MILITARY CONSTRUCTION PROJECTS
- 1705. DOCUMENTATION STANDARDS
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 1 FINANCIAL CONTROL OF ASSETS
- 0105. INVENTORY AND RELATED PROPERTY
- CHAPTER 3 RECEIVABLES
- 0303 RECEIVABLES POLICY AND PROCEDURES
- CHAPTER 4 INVENTORY AND RELATED PROPERTY
- 0401 GENERAL
- CHAPTER 6 PROPERTY, PLANT, AND EQUIPMENT
- 0601. GENERAL
- 0602. ACCOUNTING FOR GENERAL PP&E
- CHAPTER 16 REVENUE AND OTHER FINANCING SOURCES, GAINS, AND LOSSES
- 1602 REVENUE
- 1605 GAINS AND LOSSES
- APPENDIX A TABLE OF TRANSACTIONS
- 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.
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- 2004 PRODUCTION COST COMPONENTS
- DoD FMR Vol 05
- DOD FMR Vol 05 - Disbursing Policy and Procedures
- CHAPTER 34 FINANCIAL INSTITUTIONS ON DOD INSTALLATIONS
- 3407 DOMESTIC CREDIT UNIONS
- 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 16 ACCOUNTING FOR PRODUCTION AND SALE OF FOREST PRODUCTS
- 1602. POLICY AND PROCEDURES
- DoD FMR Vol 11B
- DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)
- 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 11 REIMBURSEMENTS AND REVENUE RECOGNITION
- 1101. REIMBURSEMENTS
- 1102. REVENUE RECOGNITION
- CHAPTER 12 EXPENSES
- 1202 MILITARY PERSONNEL 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 3 CONTRIBUTIONS FOR DEFENSE PROGRAMS, PROJECTS, AND ACTIVITIES
- 0303 POLICY ON CONTRIBUTIONS
- CHAPTER 4 DIRECT LOANS AND LOAN GUARANTEES
- 0402 STANDARDS
- CHAPTER 5 GRANTS AND COOPERATIVE AGREEMENTS
- 0502 ACCOUNTING STANDARDS FOR GRANTS AND COOPERATIVE AGREEMENTS
- 0504 FINANCIAL MANAGEMENT FOR GRANTS AND COOPERATIVE AGREEMENTS
- CHAPTER 7 FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN
- 0708 SUPPLY SYSTEM MATERIEL
- CHAPTER 9 INTERNATIONAL AGREEMENTS
- 0904 FISCAL CONSIDERATIONS
- 0905 PROPOSED AGREEMENT
- CHAPTER 11 PRIVATIZATION OF DEFENSE UTILITY SYSTEMS
- 1102 CONSIDERATION FOR CONVEYANCE OF UTILITY SYSTEMS
- 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
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1401 OVERVIEW
- 1402 POLICY AND PROCEDURES
- CHAPTER 19 FOOD SERVICE PROGRAM
- 1905 DISPOSITION OF FUNDS
- DoD FMR Vol 13
- DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures
- CHAPTER 3 ASSETS, LIABILITIES, AND NET WORTH
- 0302 CURRENT ASSETS
- 0303 NONCURRENT ASSETS
- DoD FMR Vol 15
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 3 SOURCE
- C3.8. RECEIPT PROCESSING
- USC Title 31
- Verify Commissioning Requirements
- CBM: RPILM
- Description
- This process includes verifying that commissioning requirements such as testing training and certifications are completed or scheduled.
- Linked constraints
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 8500.01E
- DoDI 8500.2
- DoDI 8510.01
- Verify Title Search
- CBM: RPILM
- Description
- This process verifies the title search of the real property to guarantee clear title such as encumbrances, restrictions and omissions with regard to the title and the right to sell or transfer title.
- Linked constraints
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 8500.01E
- DoDI 8500.2
- DoDI 8510.01