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LRP - BEA 10.0 (02/14/2013)

Business Rule Traceability Report

The OV-6a Operational Rule Traceability Report provides a view of the specific compliance BEA Laws, Regulations and Policies (LRP) that have currently been mapped to the OV-6a Operational Rules. It is provided to give the widest possible audience user-friendly access to the compliance LRP mapped to the BEA and displays the OV-6a Operational Rules in alphabetical order.



Operational Rule Description LRP Unique ID LRP Section
Accounting_Period_Budget_AuthorityBudget Authority must be recorded in the accounting period in which the legislation is enacted into law or as indicated by statutory requirement.OMBCIRA-11_OL-229PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET
  OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
  OMBCIRA-11_OL-354PART 5 FEDERAL CREDIT
  OMBCIRA-11_OL-396PART 7 PLANNING, BUDGETING, ACQUISITION, AND MANAGEMENT OF CAPITAL ASSETS
Accumulate_CostThe full cost of each consumed resource must be accumulated by each responsibility segment by resource type.SFFAS3_OL-7INVENTORY
  SFFAS3_OL-11Other Categories of Inventory
  SFFAS3_OL-15OPERATING MATERIALS AND SUPPLIES
  SFFAS3_OL-16Other Categories of Operating Materials and Supplies
  SFFAS3_OL-17STOCKPILE MATERIALS
  SFFAS3_OL-19SEIZED PROPERTY
  SFFAS3_OL-21FORFEITED PROPERTY
  SFFAS4_OL-29Basic Cost Accounting Processes
  SFFAS4_OL-47Accounting Example
  SFFAS4_OL-48Cost Accumulation
  SFFAS4_OL-49Cost Assignment
  SFFAS4_OL-50Directly tracing costs to outputs
  SFFAS4_OL-51Assigning costs on a cause-and-effect basis
  SFFAS4_OL-52Allocating costs
  SFFAS4_OL-53Cost-benefit considerations
  SFFAS4_OL-54Selecting a Costing Methodology
  SFFAS4_OL-55Activity-based costing (ABC)
  SFFAS4_OL-56Job order costing
  SFFAS4_OL-57Process costing
  SFFAS4_OL-58Standard costing
  SFFAS6_OL-17CAPITALIZATION THRESHOLDS
  SFFAS6_OL-22GENERAL PROPERTY, PLANT, AND EQUIPMENT
  SFFAS6_OL-31HERITAGE ASSETS
  SFFAS6_OL-34STEWARDSHIP LAND
  SFFAS8_OL-13Stewardship Information
  SFFAS8_OL-31CHAPTER 4: STANDARD - STEWARDSHIP LAND
  SFFAS10_OL-10Multiuse Software
  SFFAS10_OL-11Integrated Software
  SFFAS10_OL-13Capitalization Thresholds
  SFFAS10_OL-14Enhancements
  SFFAS10_OL-15Post-implementation/Operational Software
  SFFAS10_OL-16Developmental Software
  SFFAS10_OL-17Amortization
  SFFAS10_OL-19Implementation
  SFFAS23_OL-10Initial Capitalization
  JFMIPSR0004_OL-1JFMIP-SR-00-4 Property Management Systems Requirements
Accurate_Purchase_CardEach government purchase card payment must be accurate.TFMV1P4_OL-210Section 4535 - Review and Approval of Billing Statement for Payment
Acquisition_Cost_Of_AssetThe acquisition cost of an asset must be computed as the sum of the original cost of the asset, plus the appropriate purchase and production costs incurred to bring the item to its current condition and location.SFFAS2_OL-21Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
  SFFAS6_OL-1SFFAS 6 Accounting for Property, Plant, and Equipment
  SFFAS6_OL-22GENERAL PROPERTY, PLANT, AND EQUIPMENT
  SFFAS7_OL-38STATEMENT OF FINANCING
  SFFAS10_OL-6Software Used as General PP&E
  SFFAS10_OL-7Capitalizable Cost
  SFFAS10_OL-10Multiuse Software
  SFFAS10_OL-11Integrated Software
  SFFAS10_OL-12Bundled Products and Services
  SFFAS10_OL-14Enhancements
  JFMIPSR0001_OL-2JFMIP-SR-00-01 Guaranteed Loan Systems Requirements
  JFMIPSR0004_OL-1JFMIP-SR-00-4 Property Management Systems Requirements
  JFMIPSR0302_OL-1JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements
Adjust_Unrealized_Holding_AccountThe allowance for unrealized holding gain/loss account balance must be adjusted each time the inventory balance is adjusted.SFFAS3_OL-7INVENTORY
Allocation_TransferA single, consolidated apportionment request must be submitted for allocation transfers.OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
Amount_Budget_AuthorityBudget Authority must be recorded in the amount specified by law or regulation.OMBCIRA-11_OL-229PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET
  OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
  OMBCIRA-11_OL-354PART 5 FEDERAL CREDIT
  OMBCIRA-11_OL-396PART 7 PLANNING, BUDGETING, ACQUISITION, AND MANAGEMENT OF CAPITAL ASSETS
Anti_Deficiency_Act_ViolationsEach Anti-deficiency Act violation must be reported to the President and the Congress.OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
Apportionment_Request_2Each consolidated apportionment request must encompass the parent Treasury Appropriation Fund Symbol (TAFS) and all allocation accounts.OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
Apportionments_Treasury_Appropriation_Fund_SymbolEach apportionment must be requested at the Treasury Appropriation Fund Symbol using an Apportionment and Reapportionment Schedule (SF-132).OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
Appropriation_RecognitionAn appropriation must be recognized as revenue when it is used for goods and services received, or when benefits and grants are provided.SFFAS7_OL-27OTHER FINANCING SOURCES
Asset_Claim_AuthorityAny claim to an asset established by an entity must be based on legal authority.SFFAS1_OL-82Accounts Receivable
  SFFAS1_OL-91Interest Receivable
  SFFAS2_OL-14Revenues and Expenses
  SFFAS7_OL-19Taxes and Duties
Asset_ClaimsAny claim to an asset established by an entity must be recognized as a receivable.SFFAS1_OL-82Accounts Receivable
  SFFAS1_OL-91Interest Receivable
  SFFAS2_OL-14Revenues and Expenses
  SFFAS7_OL-19Taxes and Duties
Bill_CustomerEach customer must be billed for provided goods and services.DoDFMRV3_OL-2630812 OTHER OBLIGATIONS
  DoDFMRV3_OL-3041502 STANDARDS
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV11B_OL-901101. REIMBURSEMENTS
  DoDFMRV12_OL-1870602. POLICY AND PROCEDURES
  DoDFMRV15_OL-1240801 INTRODUCTION
Bill_Customer_AccountThe Office of the Deputy Comptroller (ODC(P/B)), Revolving Funds Directorate must create a request to bill the customer appropriation account if a completed reimbursable order for goods and services is not paid within 30 days.DoDFMRV11B_OL-901101. REIMBURSEMENTS
Budget_ExhibitsCoordination and reconciliation with budget exhibits must take place before final submission.DoDFMRV2B_OL-2441801 GENERAL
Budgetary_Resources_InformationThe Statement of Budgetary Resources must be displayed as required supplementary information for major Treasury Appropriation Fund Symbols (TAFS).OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
CIP_Asset_Value_RecordEach construction in progress (CIP) asset value adjustment must be recorded in the original CIP account.SFFAS6_OL-22GENERAL PROPERTY, PLANT, AND EQUIPMENT
Calculate_Total_CostAn entity must include direct and indirect costs in calculating total cost.SFFAS4_OL-29Basic Cost Accounting Processes
  SFFAS4_OL-45Accounting and Implementation Guidance
  SFFAS4_OL-47Accounting Example
  SFFAS4_OL-49Cost Assignment
  SFFAS4_OL-52Allocating costs
  SFFAS8_OL-13Stewardship Information
Calculation_EstimateCalculation must be made to provide an initial estimate for SF 132.OMBCIRA-11_OL-354PART 5 FEDERAL CREDIT
Cancel_Reduce_OrderThe Defense Working Capital Fund (DWCF) must bill a customer for the direct costs associated with an order cancellation or order reduction.DoDFMRV11B_OL-901101. REIMBURSEMENTS
Classified_Information_ClearedClassified information must be cleared before a procurement instrument must be closed.48CFR_OL-62PART 4-ADMINISTRATIVE MATTERS
  DFARS_OL-50SUBPART 204.8--CONTRACT FILES
Closed_Treasury_AppropriationAn obligation must not be applied to a closed Treasury appropriation.OMBCIRA-11_OL-5PART 1 GENERAL INFORMATION
Collect_Revenue_Earned_By_Different_EntityAn entity collecting revenue that is earned by another entity must not offset any gross costs with the revenue collected.SFFAS7_OL-1SFFAS 7 Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting
CollectionA collection may result from an exchange of goods or services, as a prepayment for goods or services, transfer between fund symbols, or to settle a debt.TFMV1P2_OL-352Section 2525 - Expenditure Transactions Not Requiring Payment by Check
  TFMV1P2_OL-371Section 3180 - Deposits in Transit System
  TFMV1P2_OL-448Section 4335-Reporting Requirements for Investments in Government Account Series Securities
  TFMV1P4_OL-209Section 4530 - Refund of Contractual Costs
  TFMV1P4_OL-248Section 7065-Miscellaneous Claims
  TFMV1P6_OL-248Section 2075 - RESPONSIBILITIES OF FEDERAL PROGRAM AGENCIES
Collection_Deemed_AuthorizedEach collection must be authorized prior to recording or processing the funds.TFMV1P2_OL-352Section 2525 - Expenditure Transactions Not Requiring Payment by Check
  TFMV1P2_OL-371Section 3180 - Deposits in Transit System
  TFMV1P2_OL-448Section 4335-Reporting Requirements for Investments in Government Account Series Securities
  TFMV1P4_OL-248Section 7065-Miscellaneous Claims
  TFMV1P6_OL-248Section 2075 - RESPONSIBILITIES OF FEDERAL PROGRAM AGENCIES
Collection_Prompt_RecordingEach collection must be promptly and accurately recorded.TFMV1P2_OL-352Section 2525 - Expenditure Transactions Not Requiring Payment by Check
  TFMV1P2_OL-448Section 4335-Reporting Requirements for Investments in Government Account Series Securities
  TFMV1P4_OL-209Section 4530 - Refund of Contractual Costs
  TFMV1P4_OL-248Section 7065-Miscellaneous Claims
Collection_VoucherEach collection voucher must be recorded.DoDFMRV3_OL-2630812 OTHER OBLIGATIONS
  DoDFMRV3_OL-3041502 STANDARDS
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV11B_OL-901101. REIMBURSEMENTS
  DoDFMRV12_OL-1870602. POLICY AND PROCEDURES
  DoDFMRV15_OL-1240801 INTRODUCTION
Commitment_BasisEach commitment must be based upon a firm procurement request, an order, a directive, or an equivalent instrument.DoDFMRV3_OL-2530802 COMMITMENTS
  DoDFMRV3_OL-2560805 RECORDING OBLIGATIONS FOR COMMERCIAL PROCUREMENT CONTRACTS AND ORDERS
  DoDFMRV3_OL-2801105 RESPONSIBILITIES FOR FUNDING OVERAGED UNMATCHED DISBURSEMENTS AND NEGATIVE UNLIQUIDATED OBLIGATIONS
  DoDFMRV3_OL-3051503 ACCOUNT ADJUSTMENTS AND ACCOUNT CLOSING PROCEDURES
  DoDFMRV4_OL-3011203. UNITED STATES STANDARD GENERAL LEDGER ACCOUNTS
  DoDFMRV4_OL-3041303 ACCOUNTING PROCEDURES FOR RECORDING ENVIRONMENTAL LIABILITIES
  DoDFMRV14_OL-340102 POLICY AND PROCEDURES
Commitment_DocumentEach commitment document must be signed by the official responsible for administrative control of the funds affected.DoDFMRV3_OL-2530802 COMMITMENTS
  DoDFMRV3_OL-2560805 RECORDING OBLIGATIONS FOR COMMERCIAL PROCUREMENT CONTRACTS AND ORDERS
  DoDFMRV3_OL-2801105 RESPONSIBILITIES FOR FUNDING OVERAGED UNMATCHED DISBURSEMENTS AND NEGATIVE UNLIQUIDATED OBLIGATIONS
  DoDFMRV3_OL-3041502 STANDARDS
  DoDFMRV3_OL-3051503 ACCOUNT ADJUSTMENTS AND ACCOUNT CLOSING PROCEDURES
  DoDFMRV4_OL-3011203. UNITED STATES STANDARD GENERAL LEDGER ACCOUNTS
  DoDFMRV14_OL-340102 POLICY AND PROCEDURES
Commitment_Document_2A signed commitment document must be maintained for each commitment transaction.DoDFMRV3_OL-2530802 COMMITMENTS
  DoDFMRV3_OL-2560805 RECORDING OBLIGATIONS FOR COMMERCIAL PROCUREMENT CONTRACTS AND ORDERS
  DoDFMRV3_OL-2801105 RESPONSIBILITIES FOR FUNDING OVERAGED UNMATCHED DISBURSEMENTS AND NEGATIVE UNLIQUIDATED OBLIGATIONS
  DoDFMRV3_OL-3041502 STANDARDS
  DoDFMRV3_OL-3051503 ACCOUNT ADJUSTMENTS AND ACCOUNT CLOSING PROCEDURES
  DoDFMRV4_OL-3011203. UNITED STATES STANDARD GENERAL LEDGER ACCOUNTS
  DoDFMRV14_OL-340102 POLICY AND PROCEDURES
Commitment_EstablishmentA commitment must not be established for funds in an expired or cancelled account.DoDFMRV3_OL-2530802 COMMITMENTS
  DoDFMRV3_OL-2560805 RECORDING OBLIGATIONS FOR COMMERCIAL PROCUREMENT CONTRACTS AND ORDERS
  DoDFMRV3_OL-2801105 RESPONSIBILITIES FOR FUNDING OVERAGED UNMATCHED DISBURSEMENTS AND NEGATIVE UNLIQUIDATED OBLIGATIONS
  DoDFMRV3_OL-3041502 STANDARDS
  DoDFMRV3_OL-3051503 ACCOUNT ADJUSTMENTS AND ACCOUNT CLOSING PROCEDURES
  DoDFMRV4_OL-3011203. UNITED STATES STANDARD GENERAL LEDGER ACCOUNTS
  DoDFMRV14_OL-340102 POLICY AND PROCEDURES
Commitment_LimitA commitment must not exceed the unobligated/uncommitted balance available for obligation in the affected fund.DoDFMRV3_OL-2530802 COMMITMENTS
  DoDFMRV3_OL-2560805 RECORDING OBLIGATIONS FOR COMMERCIAL PROCUREMENT CONTRACTS AND ORDERS
  DoDFMRV3_OL-2801105 RESPONSIBILITIES FOR FUNDING OVERAGED UNMATCHED DISBURSEMENTS AND NEGATIVE UNLIQUIDATED OBLIGATIONS
  DoDFMRV3_OL-3041502 STANDARDS
  DoDFMRV3_OL-3051503 ACCOUNT ADJUSTMENTS AND ACCOUNT CLOSING PROCEDURES
  DoDFMRV4_OL-3011203. UNITED STATES STANDARD GENERAL LEDGER ACCOUNTS
  DoDFMRV14_OL-340102 POLICY AND PROCEDURES
Commitment_RequiredA commitment must be established prior to the obligation of associated DoD funds.DoDFMRV3_OL-2530802 COMMITMENTS
  DoDFMRV3_OL-2560805 RECORDING OBLIGATIONS FOR COMMERCIAL PROCUREMENT CONTRACTS AND ORDERS
  DoDFMRV3_OL-2801105 RESPONSIBILITIES FOR FUNDING OVERAGED UNMATCHED DISBURSEMENTS AND NEGATIVE UNLIQUIDATED OBLIGATIONS
  DoDFMRV3_OL-3041502 STANDARDS
  DoDFMRV3_OL-3051503 ACCOUNT ADJUSTMENTS AND ACCOUNT CLOSING PROCEDURES
  DoDFMRV4_OL-3011203. UNITED STATES STANDARD GENERAL LEDGER ACCOUNTS
  DoDFMRV14_OL-340102 POLICY AND PROCEDURES
Common_ProcessesCommon processes must control, validate, and process similar types of financial transactions.SFFAS1_OL-65SFFAS 1 Accounting for Selected Assets and Liabilities
  SFFAS1_OL-92Advances and Prepayments
  SFFAS1_OL-94Investments in Treasury Securities
  SFFAS1_OL-101Accounts Payable
  SFFAS1_OL-103Other Current Liabilities
  SFFAS2_OL-18B. MODIFICATION OF LOAN GUARANTEES
  SFFAS2_OL-20D. DISCLOSURE
  SFFAS5_OL-2SFFAS 5 Accounting for Liabilities of the Federal Government
  SFFAS5_OL-32Accounting for the ORB Plan
  SFFAS6_OL-22GENERAL PROPERTY, PLANT, AND EQUIPMENT
  SFFAS23_OL-10Initial Capitalization
  OMBCIRA-11_OL-5PART 1 GENERAL INFORMATION
  OMBCIRA-11_OL-229PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET
  OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
  OMBCIRA-11_OL-354PART 5 FEDERAL CREDIT
  OMBCIRA-129_OL-14III. CREDIT MANAGEMENT AND EXTENSION POLICY
  OMBCIRA-129_OL-15IV. MANAGING THE FEDERAL GOVERNMENT'S RECEIVABLES
  TFMV1P2_OL-334Section 1015-Principles and Features of the System of Central Accounts
  TFMV1P2_OL-352Section 2525 - Expenditure Transactions Not Requiring Payment by Check
  TFMV1P2_OL-371Section 3180 - Deposits in Transit System
  TFMV1P2_OL-417Section 3435-Agencies' Reporting Responsibilities and Requirements
  TFMV1P2_OL-448Section 4335-Reporting Requirements for Investments in Government Account Series Securities
  TFMV1P4_OL-189Section 2020 - Control Over Disbursements
  TFMV1P4_OL-209Section 4530 - Refund of Contractual Costs
  TFMV1P4_OL-248Section 7065-Miscellaneous Claims
  TFMV1P6_OL-248Section 2075 - RESPONSIBILITIES OF FEDERAL PROGRAM AGENCIES
  JFMIPFFMSR8_OL-2Chapter 1 - System Requirements Overview
  JFMIPSR0001_OL-2JFMIP-SR-00-01 Guaranteed Loan Systems Requirements
  JFMIPSR0003_OL-1JFMIP-SR-00-3 Grant Financial Systems Requirements
  JFMIPSR0004_OL-1JFMIP-SR-00-4 Property Management Systems Requirements
  JFMIPSR0101_OL-1JFMIP-SR-01-01 Benefit System Requirements Federal Financial Management Systems Requirements
  JFMIPSR0104_OL-1JFMIP SR-01-04 Framework for Federal Financial Management Systems
  JFMIPSR0202_OL-1JFMIP-SR-02-02 Acquisition/Financial Systems Interface Requirements Federal Financial Management System Requirements
  JFMIPSR0301_OL-1JFMIP-SR-03-01 Revenue System Requirements
  JFMIPSR0302_OL-1JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements
  JFMIPSR9904_OL-1JFMIP SR-99-04 Seized Property and Forfeited Assets Systems Requirements
  JFMIPSR9905_OL-1JFMIP SR-99-5 Human Resources & Payroll Systems Requirements
  JFMIPSR9908_OL-1JFMIP SR-99-08 Direct Loan System Requirements
  JFMIPSR9909_OL-1JFMIP SR-99-09 Travel System Requirements
  OFFM-0106_OL-3Internal Control Requirements
  OFFM-0106_OL-4Core Financial System Overview
  OFFM-0106_OL-5Document and Transaction Control Process
  OFFM-0106_OL-7System-Generated Transactions Process
  OFFM-0106_OL-8Audit Trails Process
  OFFM-0106_OL-10Transaction Definition Process
  OFFM-0106_OL-11General Ledger Updating and Editing Process
  OFFM-0106_OL-12Upward/Downward Spending Adjustment Process
  OFFM-0106_OL-13General Ledger Analysis and Reconciliation Process
  OFFM-0106_OL-18Budget Authority Process
  OFFM-0106_OL-19Funds Distribution Process
  OFFM-0106_OL-20Funds Control Process
  OFFM-0106_OL-21Funds Status Process
  OFFM-0106_OL-22Payment Management Function
  OFFM-0106_OL-25Disbursing Process
  OFFM-0106_OL-37Technical System Requirements
  OFFM-0106_OL-40Interoperability
  OFFM-0106_OL-41Workflow/Messaging
  OFFM-0106_OL-45Operations
Common_Validation_ProcessesCommon standards and procedures must be used to validate similar transactions.JFMIPSR0003_OL-1JFMIP-SR-00-3 Grant Financial Systems Requirements
  JFMIPSR9908_OL-1JFMIP SR-99-08 Direct Loan System Requirements
Compute_Inventory_AllowanceEach unrealized holding gain/loss on an inventory asset must be recognized in the inventory account.SFFAS3_OL-7INVENTORY
Consistent_Cost_MethodThe full cost of each consumed resource must be recognized using a consistent costing methodology appropriate to the responsibility segment's operating environment.SFFAS3_OL-7INVENTORY
  SFFAS3_OL-11Other Categories of Inventory
  SFFAS3_OL-15OPERATING MATERIALS AND SUPPLIES
  SFFAS3_OL-16Other Categories of Operating Materials and Supplies
  SFFAS3_OL-17STOCKPILE MATERIALS
  SFFAS3_OL-19SEIZED PROPERTY
  SFFAS3_OL-21FORFEITED PROPERTY
  SFFAS4_OL-29Basic Cost Accounting Processes
  SFFAS4_OL-47Accounting Example
  SFFAS4_OL-48Cost Accumulation
  SFFAS4_OL-49Cost Assignment
  SFFAS4_OL-50Directly tracing costs to outputs
  SFFAS4_OL-51Assigning costs on a cause-and-effect basis
  SFFAS4_OL-52Allocating costs
  SFFAS4_OL-53Cost-benefit considerations
  SFFAS4_OL-54Selecting a Costing Methodology
  SFFAS4_OL-55Activity-based costing (ABC)
  SFFAS4_OL-56Job order costing
  SFFAS4_OL-57Process costing
  SFFAS4_OL-58Standard costing
  SFFAS6_OL-17CAPITALIZATION THRESHOLDS
  SFFAS6_OL-22GENERAL PROPERTY, PLANT, AND EQUIPMENT
  SFFAS6_OL-31HERITAGE ASSETS
  SFFAS6_OL-34STEWARDSHIP LAND
  SFFAS8_OL-13Stewardship Information
  SFFAS8_OL-31CHAPTER 4: STANDARD - STEWARDSHIP LAND
  SFFAS10_OL-10Multiuse Software
  SFFAS10_OL-11Integrated Software
  SFFAS10_OL-13Capitalization Thresholds
  SFFAS10_OL-14Enhancements
  SFFAS10_OL-15Post-implementation/Operational Software
  SFFAS10_OL-16Developmental Software
  SFFAS10_OL-17Amortization
  SFFAS10_OL-19Implementation
  SFFAS23_OL-10Initial Capitalization
  JFMIPSR0004_OL-1JFMIP-SR-00-4 Property Management Systems Requirements
Consistent_General_LedgerA general ledger consistent with the U.S. Standard General Ledger must be implemented at each level of the DoD.SFFAS3_OL-7INVENTORY
  SFFAS4_OL-29Basic Cost Accounting Processes
  OMBCIRA-11_OL-5PART 1 GENERAL INFORMATION
  OMBCIRA-11_OL-229PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET
  OMBCIRA-11_OL-354PART 5 FEDERAL CREDIT
  TFMV1P2_OL-352Section 2525 - Expenditure Transactions Not Requiring Payment by Check
  TFMV1P2_OL-371Section 3180 - Deposits in Transit System
  TFMV1P2_OL-448Section 4335-Reporting Requirements for Investments in Government Account Series Securities
  TFMV1P4_OL-209Section 4530 - Refund of Contractual Costs
  TFMV1P4_OL-248Section 7065-Miscellaneous Claims
  TFMV1P6_OL-248Section 2075 - RESPONSIBILITIES OF FEDERAL PROGRAM AGENCIES
  JFMIPSR0101_OL-1JFMIP-SR-01-01 Benefit System Requirements Federal Financial Management Systems Requirements
  JFMIPSR0202_OL-1JFMIP-SR-02-02 Acquisition/Financial Systems Interface Requirements Federal Financial Management System Requirements
  JFMIPSR0301_OL-1JFMIP-SR-03-01 Revenue System Requirements
  JFMIPSR0302_OL-1JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements
  JFMIPSR9908_OL-1JFMIP SR-99-08 Direct Loan System Requirements
  OFFM-0106_OL-9General Ledger Management Function
  OFFM-0106_OL-15Financial Reporting Process
Consolidated_Apportionment_RequestsThe DoD must provide a list of allocations when submitting consolidated apportionment requests.OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
Constructive_Receipt_PPE_AssetAn entity asset that meets the constructive receipt conditions, the prescribed classification of a Property, Plant and Equipment (PPE) asset, and the capitalization threshold for PPE must be recognized as a PPE asset.SFFAS2_OL-21Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
  SFFAS3_OL-7INVENTORY
  SFFAS3_OL-15OPERATING MATERIALS AND SUPPLIES
  SFFAS3_OL-16Other Categories of Operating Materials and Supplies
  SFFAS3_OL-17STOCKPILE MATERIALS
  SFFAS3_OL-19SEIZED PROPERTY
  SFFAS3_OL-21FORFEITED PROPERTY
  SFFAS5_OL-20CAPITAL LEASES
  SFFAS6_OL-1SFFAS 6 Accounting for Property, Plant, and Equipment
  SFFAS6_OL-22GENERAL PROPERTY, PLANT, AND EQUIPMENT
  SFFAS7_OL-38STATEMENT OF FINANCING
  SFFAS10_OL-6Software Used as General PP&E
  SFFAS10_OL-7Capitalizable Cost
  SFFAS10_OL-10Multiuse Software
  SFFAS10_OL-11Integrated Software
  SFFAS10_OL-12Bundled Products and Services
  SFFAS10_OL-14Enhancements
  JFMIPSR0001_OL-2JFMIP-SR-00-01 Guaranteed Loan Systems Requirements
  JFMIPSR0004_OL-1JFMIP-SR-00-4 Property Management Systems Requirements
  JFMIPSR0302_OL-1JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements
  JFMIPSR9904_OL-1JFMIP SR-99-04 Seized Property and Forfeited Assets Systems Requirements
  OFFM-0106_OL-22Payment Management Function
  OFFM-0106_OL-23Accounts Payable Process
Contingency_Recognized_As_LiabilityA contingency must be recognized as a liability if the associated outflow of resources is probable, measurable, and material.SFFAS5_OL-14Events and Transactions
  SFFAS5_OL-18Criteria for Recognition of a Contingent Liability
  SFFAS5_OL-35Other Postemployment Benefits (OPEB)
Contract-wide_By_Cancellation_Date_Payment_1If DFARS clause 204.7108(d)(10) Contract-wide: by cancellation date is cited, then vendor payment must be made using the earliest cancellation date, exhausting all funds in the previous fiscal year before disbursing from the next.DFARS_OL-66SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM
Contract-wide_By_Cancellation_Date_Payment_2For DFARS clause 204.7108(d)(10) Contract-wide: by cancellation date, if there is more than one Accounting Classification Reference Number (ACRN associated with the same cancellation date, then vendor payment amount must be disbursed from each ACRN with the same cancellation date in the same proportion as the amount of funding obligated for each ACRN with the same cancellation date.DFARS_OL-66SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM
Contract-wide_By_Fiscal_Year_Payment_1If DFARS clause 204.7108(d)(9) Contract-wide: by fiscal year is cited, then vendor payment must be made using the oldest fiscal year appropriations, exhausting all funds in the previous fiscal year before disbursing from the next fiscal year.DFARS_OL-66SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM
Contract-wide_By_Fiscal_Year_Payment_2For DFARS clause 204.7108(d)(9) Contract-wide: by fiscal year, if there is more than one Accounting Classification Reference Number (ACRN) associated with the same fiscal year, then vendor payment amount must be disbursed from each ACRN within a fiscal year in the same proportion as the amount of funding obligated for each ACRN within the fiscal year.DFARS_OL-66SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM
Contract-wide_Contracting_Officer_Specified_ACRN_Order_PaymentIf DFARS clause 204.7108(d)(8) Contract-wide: contracting officer specified ACRN order is cited, then vendor payment must be made within the contract or order in the Accounting Classification Reference Number (ACRN) order specified by the contracting officer, exhausting all funds in the previous ACRN before paying from the next ACRN.DFARS_OL-66SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM
Contract-wide_Proration_PaymentIf DFARS clause 204.7108(d)(11) Contract-wide: proration is cited, then vendor payment must be made within the contract or order from each Accounting Classification Reference Number (ACRN) in the same proportion as the amount of funding currently unliquidated for each ACRN.DFARS_OL-66SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM
Contract-wide_Sequential_ACRN_Order_PaymentIf DFARS clause 204.7108(d)(7) Contract-wide: sequential ACRN order is cited, then vendor payment must be made within the contract or order in sequential Accounting Classification Reference Number (ACRN) order, exhausting all funds in the previous ACRN before paying from the next ACRN.DFARS_OL-66SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM
Contract_Action_Reporting_2A contract action report must be issued for every award.DFARS_OL-45SUBPART 204.6--CONTRACT REPORTING
Contract_Distribution_GuidanceEach DoD contract will be distributed in accordance with the DFARS and DFARS Process Guidance Instructions.DFARS_OL-38SUBPART 204.2--CONTRACT DISTRIBUTION
Contract_Or_Order_Payment_InstructionsEach contract or order must describe payment instructions in Section G (Contact Administration Data).DFARS_OL-66SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM
Control_AccountingThe accounting process must control and execute period-end closing, accrual, and consolidation processes.OMBCIRA-11_OL-5PART 1 GENERAL INFORMATION
  OMBCIRA-11_OL-229PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET
  OMBCIRA-11_OL-354PART 5 FEDERAL CREDIT
  OMBCIRA-129_OL-15IV. MANAGING THE FEDERAL GOVERNMENT'S RECEIVABLES
  TFMV1P2_OL-352Section 2525 - Expenditure Transactions Not Requiring Payment by Check
  TFMV1P2_OL-371Section 3180 - Deposits in Transit System
  TFMV1P2_OL-448Section 4335-Reporting Requirements for Investments in Government Account Series Securities
  TFMV1P4_OL-209Section 4530 - Refund of Contractual Costs
  TFMV1P4_OL-248Section 7065-Miscellaneous Claims
  TFMV1P6_OL-248Section 2075 - RESPONSIBILITIES OF FEDERAL PROGRAM AGENCIES
  JFMIPSR0003_OL-1JFMIP-SR-00-3 Grant Financial Systems Requirements
  JFMIPSR0101_OL-1JFMIP-SR-01-01 Benefit System Requirements Federal Financial Management Systems Requirements
  JFMIPSR0301_OL-1JFMIP-SR-03-01 Revenue System Requirements
  JFMIPSR9905_OL-1JFMIP SR-99-5 Human Resources & Payroll Systems Requirements
  OFFM-0106_OL-7System-Generated Transactions Process
  OFFM-0106_OL-15Financial Reporting Process
Core_Consolidation_FormulationEach allocation transfer account must be consolidated and reported separately at the parent level during budget formulation.OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
Core_Consolidation_Formulation_1Each allocation transfer account must be reported separately during budget execution.OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
Core_Export_PlanningThe Core financial system must provide automated functionality to export budget planning data.OFFM-0106_OL-16Budgetary Resource Management Function
Core_Financial_Management_Service_ReportEach annual budget estimate must be in agreement with the information reported by the Financial Management Service in the U.S. Government Annual Report.TFMV1P2_OL-441Section 4250-Reporting Requirements
Core_Financial_OperatingThe Core financial system must provide automated functionality to capture financial operating and spending plans by month, quarter and year.OFFM-0106_OL-16Budgetary Resource Management Function
Core_Funded_OrganizationThe Core financial system must provide automated functionality to capture spending plans and operating plans for any funded organization or accounting classification.OFFM-0106_OL-16Budgetary Resource Management Function
Core_Future_AppropriationsThe Future Years Defense Program (FYDP) must include the budgeted estimate of expenditures and the proposed appropriations for the current fiscal year and four succeeding fiscal years at a minimum.USC10_OL-160CHAPTER 4 - OFFICE OF THE SECRETARY OF DEFENSE
Core_System_1The Core financial system must provide automated functionality in applying funds control to process spending documents that affect availability of funds including commitments, obligations, advances and expenditures.OFFM-0106_OL-20Funds Control Process
Core_System_10The Core financial system must provide automated functionality to generate a budgetary query.OFFM-0106_OL-21Funds Status Process
Core_System_11The Core financial system must provide automated functionality to validate the funds availability balances used for funds and status control reporting.OFFM-0106_OL-21Funds Status Process
Core_System_12The Core financial system must provide automated functionality to generate funds status reports and user alerts based on agency-defined thresholds.OFFM-0106_OL-41Workflow/Messaging
Core_System_2The Core financial system must provide automated functionality in applying funds control by recording spending transactions which include commitments, obligations, advances and expenditures.OFFM-0106_OL-20Funds Control Process
Core_System_3The Core financial system must provide automated functionality in applying funds control to maintain open documents to show the status of commitments, obligations, advances, accruals and disbursements.OFFM-0106_OL-20Funds Control Process
Core_System_4The Core financial system must provide automated functionality to apply funds control to close obligations, commitment documents, and document lines.OFFM-0106_OL-20Funds Control Process
Core_System_5The Core financial system must provide automated functionality in applying funds control to record advance payment refunds by document or document line.OFFM-0106_OL-20Funds Control Process
Core_System_6The Core financial system must provide automated functionality in applying funds control to record expenditures incurred against advance payments made.OFFM-0106_OL-20Funds Control Process
Core_System_7The Core financial system must provide automated functionality to generate the Status of Funds query and report.OFFM-0106_OL-21Funds Status Process
Core_System_8The Core financial system must provide automated functionality to generate contract activity reports.OFFM-0106_OL-21Funds Status Process
Core_System_9The Core financial system must provide automated functionality to generate the Reimbursable Agreement Activity Report.OFFM-0106_OL-21Funds Status Process
Cost_Of_Goods_Sold_Cost_MethodThe cost of a good sold must be valued at historical cost.SFFAS3_OL-7INVENTORY
  SFFAS3_OL-11Other Categories of Inventory
  SFFAS3_OL-17STOCKPILE MATERIALS
Cost_ReportingEach reporting entity must report the full costs of outputs in general purpose financial reports.SFFAS3_OL-7INVENTORY
  SFFAS3_OL-15OPERATING MATERIALS AND SUPPLIES
  SFFAS4_OL-29Basic Cost Accounting Processes
  SFFAS4_OL-36FULL COST
  SFFAS4_OL-37Direct Costs
  SFFAS4_OL-38Indirect Costs
  SFFAS4_OL-39Certain Cost Elements
  SFFAS4_OL-40Costs of Public Assistance and Social Insurance Programs
  SFFAS4_OL-41Costs related to Property, Plant and Equipment
  SFFAS4_OL-42Non-production costs
  SFFAS5_OL-20CAPITAL LEASES
  SFFAS6_OL-1SFFAS 6 Accounting for Property, Plant, and Equipment
  SFFAS6_OL-22GENERAL PROPERTY, PLANT, AND EQUIPMENT
  SFFAS6_OL-31HERITAGE ASSETS
  SFFAS6_OL-34STEWARDSHIP LAND
  SFFAS8_OL-13Stewardship Information
  SFFAS8_OL-20CHAPTER 2: STANDARD - HERITAGE ASSETS
  SFFAS8_OL-36CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY
  SFFAS10_OL-6Software Used as General PP&E
  SFFAS10_OL-7Capitalizable Cost
  SFFAS10_OL-12Bundled Products and Services
  SFFAS10_OL-15Post-implementation/Operational Software
  SFFAS23_OL-8Amendments to Existing Standards
  SFFAS23_OL-10Initial Capitalization
Credit_Program_ExpensesThe credit program account must include only administrative expenses closely related to the program.OMBCIRA-11_OL-354PART 5 FEDERAL CREDIT
DWCF_Request_ReimbursableThe Defense Working Capital Fund (DWCF) must notify the comptroller of the purchasing entity and request a reimbursable order if the reimbursable order for goods and services is not received within 15 days.DoDFMRV11B_OL-901101. REIMBURSEMENTS
Debt_CollectionEach agency must have a program to recover delinquent debt.JFMIPSR0003_OL-1JFMIP-SR-00-3 Grant Financial Systems Requirements
  JFMIPSR9908_OL-1JFMIP SR-99-08 Direct Loan System Requirements
Debt_Collection_AuthorityA debt collection program must adhere to guidelines in statutory authority.JFMIPSR0003_OL-1JFMIP-SR-00-3 Grant Financial Systems Requirements
  JFMIPSR9908_OL-1JFMIP SR-99-08 Direct Loan System Requirements
Debt_Collection_ProgramA debt collection program must contain a method to either return a delinquent debtor to current payment status or, failing that, maximize collection on the debt.JFMIPSR0003_OL-1JFMIP-SR-00-3 Grant Financial Systems Requirements
  JFMIPSR9908_OL-1JFMIP SR-99-08 Direct Loan System Requirements
Delinquent_Debt_01Customer/debtor information shall be passed to the accounting system using the Accounts Receivable Principal Balance data exchange format.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_02Accounting for receivables shall include provisions for accruing interest, penalty, and administrative charges on all delinquent debts owed by the public in accordance with 37 United States Code (USC) 3717.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_03Agencies must maintain data on receivables that have been written off but not closed out.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_04Active collection efforts must be resumed upon removal of temporary suspended status for debts classified as currently not collectible.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_05The agency must periodically evaluate the status of delinquent debt and consider whether to discontinue collection efforts and close-out the debt.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_06Debts of $500,000 or more must be referred to the Department of Justice for approval to terminate collection action.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_07Debt shall be classified as a closed-out when the agency determines that collection action is legally barred or is no longer cost effective.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_08A public receivable that has been written-off shall be classified in the accounting system as CNC or closed out.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_09Public receivables that are classified as CNC shall be maintained in an administrative file and reported on the TROR until the receivable is closed out.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_10A public delinquent debt that has not been collected within two years of delinquency shall be written off unless documented and justified to OMB in consultation with the Department of the Treasury.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_11Collections on delinquent debt shall be applied to the outstanding balance in the following order of priority: (1) penalties, (2) administrative fees, (3) interest, and (4) outstanding principal balance.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_12Administrative fees based on actual collection costs incurred by the agency shall be applied to outstanding debt if not paid by the debtor by the established due date.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_13Agencies shall age and report on outstanding receivable balances in 30-day intervals (e.g., 30, 60, 90 and 120 days).PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_14An allowance for loss on accounts receivable will be calculated as an estimate of the amount of public accounts receivable that will not be collected in full.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_15The allowance for loss on accounts receivable must be reestimated annually and when information indicates that the latest estimate is no longer correct.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_16Interest accrues on the outstanding principal balance of a debt from the date of delinquencyPL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_17A penalty of up to 6 percent shall be applied on a debt that has been delinquent for 91 days past the established due date.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_18The Accounts Receivable balance shall be captured using the data requirements of the Accounts Receivable Principal Balance data exchange formatPL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_19In compromising a debt, the agency must write off as close-out the amount of the debt forgiven by compromise.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_20The creditor agency must maintain its original debtor records.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_21The creditor agency is responsible for any and all financial reporting associated with the debt.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_22A customer record must be maintained for each receivable.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_23Customer information shall be captured in and passed to the accounting system using the Accounts Receivable Principal Balance data exchange format.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_24Information must be captured to detail multiple customers/debtors who are liable for an agency accounts receivable.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_25The initial demand for payment, invoice, or demand letter must include a complete explanation of the debtor's rights, responsibilities, and additional charges.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_26All debtors shall be provided 60 days of due process prior to referring eligible and legally enforceable delinquent debt to Treasury for collection action.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_27Accounting entries for unbilled accounts receivable transactions shall be recorded in the entity's accounting systemPL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_28A debt shall become delinquent when payment is not made by the due date or by the end of a predetermined �grace period� as established in a loan or repayment agreement.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_29A debt shall become delinquent when payment is not made by the due date specified in the initial billing noticePL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_30A delinquent public debt shall be eligible for referral to Treasury for collection action if aged over 90 days in the accounting system, valued at $25 or more and is legally enforceable.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_31A delinquent debt in litigation or forbearance such as bankruptcy, foreclosure, or under appeal is not legally enforceable.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_32A delinquent debt that will be disposed of under an asset sales program within one year after eligible for sale, or later than one year if consistent with an asset sales program is not otherwise legally enforceable.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_33A delinquent debt currently at the Department of Justice is not otherwise legally enforceable.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_34A delinquent debt that will be collected under internal offset, whereby such offset is sufficient to collect the claim within 3 years after the date the debt or claim is first delinquent, is not otherwise legally enforceable.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_35A delinquent debt owned by a foreign government of sovereign is not otherwise legally enforceable.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_36A delinquent debt owed by a NAFI is not otherwise legally enforceable.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_37Accounts receivable balances and information shall be established, updated and maintained in the accounting system using the Accounts Receivable Principal Balance data exchange format.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_38The agency shall refer all compromise proposals in excess of $100,000 to the DOJ for its concurrence in the compromise.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_39The agency shall report all compromised and closed-out debt of $600 or more to the IRS on Form 1099-C.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_40The agency shall cease collection efforts when a debt is closed out.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_41An IRS Form 1099-C is provided to the debtor for the outstanding debt balance when a debt is closed out.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_42The agency shall verify a debtor's inability to repay an outstanding debt in a single lump sum payment prior to entering into an installment agreement for repayment of the debt over an extended period.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_43The agency shall afford the debtor with due process by providing the debtor with notice of, and the opportunity to dispute, a debt or intended debt collection action.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_44The agency shall transfer outstanding delinquent debt information to Treasury using a Treasury IAI data exchange format.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_45Accounting entries for billed accounts receivable transactions shall be recorded in the entity's accounting system.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_46Accrued interest is added to the outstanding principal balance of a debt within the accounting system when an amount due is not received by the established due datePL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Delinquent_Debt_47The status information in the Accounts Receivable Principal Balance shall be used to establish or update the Accounts Receivable.PL104-134_OL-1Public Law 104-134 Debt Collection Improvement Act of 1996
  OFFM-0106_OL-27Receivable Management Function
  OFFM-0106_OL-28Receivables and Billing Process
  OFFM-0106_OL-29Debt Management Process
  OFFM-0106_OL-30Collections and Offsets Process
  DoDFMRV4_OL-2540204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF)
  DoDFMRV4_OL-23CHAPTER 3 RECEIVABLES
  DoDFMRV4_OL-2590303 RECEIVABLES POLICY AND PROCEDURES
  DoDFMRV4_OL-2640304 PUBLIC RECEIVABLES
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV4_OL-2670306 REPORTING RECEIVABLES DUE FROM THE PUBLIC
  DoDFMRV4_OL-2680307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS
  DoDFMRV4_OL-271ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES
Deposit_CollectionsEach collection must be deposited to an appropriation, fund, or receipt account.OMBCIRA-11_OL-5PART 1 GENERAL INFORMATION
  OMBCIRA-11_OL-354PART 5 FEDERAL CREDIT
Detail_Budget_Execution_ReportEach Report on Budget Execution (SF-133) must contain the same detail level as Apportionment and Reapportionment Schedule (SF-132).OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
DisbursementEach disbursement must be issued via an authorized payment medium.OMBCIRA-11_OL-54PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
  OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
  OMBCIRA-110_OL-19Appendix A - Contract Provisions
  TFMV1P2_OL-350Section 2515 - Types of Expenditure Transactions Addressed in This Chapter
  TFMV1P2_OL-352Section 2525 - Expenditure Transactions Not Requiring Payment by Check
  TFMV1P2_OL-353Section 2530 - Expenditure Transactions Requiring Payment by Check
  TFMV1P2_OL-373Section 3190 - Statement of Differences
  TFMV1P2_OL-139Chapter 3300
  TFMV1P2_OL-462Section 4635-Borrowings From Treasury
  TFMV1P2_OL-465Section 4650-Credit Account Transactions and Reporting Procedures
  TFMV1P3_OL-90Section 2020-Compliance With Executive Order 13224 (Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit, or Support Terrorism) and Foreign Assets Control Regulations
  TFMV1P3_OL-91Section 2025-Prescribed Standard Forms
  TFMV1P3_OL-92Section 2030-Voucher Preparation and Scheduling
  TFMV1P3_OL-93Section 2035-Voucher Verification and Certification
  TFMV1P3_OL-94Section 2040-Method of Payment
  TFMV1P3_OL-101Section 3060 - PREPARING AND REPORTING THE JOURNAL VOUCHER (SF 2812) ON THE PAYING AGENCY'S STATEMENT OF TRANSACTIONS
  TFMV1P3_OL-113Section 4045-Accounting for Taxes
  TFMV1P3_OL-114Section 4050-Payment of Taxes
  TFMV1P3_OL-116Section 4060-Filing Annual Information Returns
  TFMV1P3_OL-120Section 4080-Levy for Unpaid Tax Liability
  TFMV1P3_OL-131Section 5050 - ACCOUNTING FOR WITHHELD TAXES
  TFMV1P3_OL-133Section 5060 - PAYMENT OF WITHHELD TAXES
  TFMV1P4_OL-165Section 1135-Delegations of Designation Authority (FMS 2958)
  TFMV1P4_OL-190Section 2025 - Basic Disbursement Requirements
  TFMV1P4_OL-191Section 2030 - Standard Form Vouchers
  TFMV1P4_OL-192Section 2035 - Information to be Furnished on Vouchers
  TFMV1P4_OL-193Section 2040 - Certification and Approval of Vouchers
  TFMV1P4_OL-194Section 2045 - Payments From Basic Vouchers
  TFMV1P4_OL-195Section 2050 - Payments From Treasury Electronic Certification System Voucher and Schedule of Payments
  TFMV1P4_OL-196Section 2055 - Payments From Paper SF 1166, Voucher and Schedule of Payments
  TFMV1P4_OL-197Section 2060 - Payments From SF 1166-EDP, Voucher and Schedule of Payments
  TFMV1P4_OL-198Section 2065 - Foreign Currency Payments
  TFMV1P4_OL-199Section 2070 - Furnishing of Enclosures or Inserts With Treasury Checks
  TFMV1P4_OL-200Section 2075 - Restricted Delivery of Checks
  TFMV1P4_OL-201Section 2080 - Designating Agents to Receive Salary Checks
  TFMV1P4_OL-204Section 3020-Third-Party Drafts
  TFMV1P4_OL-214Section 5035 - Drawing and Inscribing Treasury Checks
  TFMV1P4_OL-220Section 6020-Check-Issue Reporting
  TFMV1P4_OL-221Section 6025-Reporting of Documents by Disbursing Offices
  TFMV1P4_OL-224Section 6040-Voided Checks
  TFMV1P4_OL-225Section 6045-Checking Account Reconciliation Reports and Adjustments by FMS
  TFMV1P4_OL-226Section 6050-Check-Issue Adjustments by Disbursing Offices
  TFMV1P4_OL-240Section 7030-Available Check Cancellation Processing
  TFMV1P4_OL-242Section 7040-Determining the Status of Checks
  TFMV1P4_OL-246Section 7055-Processing Check Forgery Claims
  TFMV1P4_OL-247Section 7060-FMS 3864: The Agency Recertification Follow-Up
  TFMV1P4_OL-248Section 7065-Miscellaneous Claims
  TFMV1P4_OL-274Section 7125-Check Reclamations
  TFMV1P4_OL-275Section 7130-Interest, Penalty Charges, and Administrative Fees
  TFMV1P4_OL-276Section 7135-Collection Action
  TFMV1P4_OL-279Section 7150-Reporting to the IRS on IRS Form 1099-C: Cancellation of Debt
  TFMV1P4_OL-282Section 8020 - CHECKS, CHECK ISSUE RECORDS, AND DEPOSIT INFORMATION
  TFMV1P4_OL-287Section 8070 - Claims on Account of Non-Receipt, Loss, Theft, Destruction, Mutilation, or Forgery of Depositary Checks
  TFMV1P4_OL-288Section 8080 - Periodic Transfer of Proceeds of Uncurrent Checks
  TFMV1P4_OL-303Section 9065-Gains and Deficiencies
  TFMV1P6_OL-156Section 3020-Review of Agency Unclaimed Money Accounts
  TFMV1P6_OL-157Section 3025-Procedures for Transferring Unclaimed Moneys
  TFMV1P6_OL-183Section 4030-Recording and Reporting Automated Interagency Transactions
  TFMV1P6_OL-235Appendix 1 Examples of Large Deposits and Payments to be Reported to FMS' Funds Control Branch
Discount_AmortizationEach discount must be amortized over the life of the investment in U.S. Treasury Securities issued by the Bureau of Public Debt.SFFAS1_OL-65SFFAS 1 Accounting for Selected Assets and Liabilities
  SFFAS1_OL-91Interest Receivable
  SFFAS1_OL-94Investments in Treasury Securities
  SFFAS1_OL-103Other Current Liabilities
  SFFAS1_OL-128APPENDIX B: ILLUSTRATION OF THE INTEREST METHOD FOR INVESTMENT DISCOUNT AND PREMIUM
  SFFAS5_OL-29Pensions
  SFFAS5_OL-32Accounting for the ORB Plan
  SFFAS7_OL-19Taxes and Duties
  SFFAS7_OL-34ACCOUNTABILITY FOR DEDICATED COLLECTIONS
  SFFAS7_OL-38STATEMENT OF FINANCING
  OMBCIRA-11_OL-54PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
  OMBCIRA-11_OL-229PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET
  OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
  OMBCIRA-21_OL-12J. General provisions for selected items of cost.
  TFMV1P2_OL-139Chapter 3300
  TFMV1P2_OL-413Section 3415-Authority
  TFMV1P2_OL-416Section 3430-Treasury's Policies on Agencies' Requirements
  TFMV1P2_OL-418Section 3440-Reconciling Cash and Investments Held Outside of the U.S. Treasury
  TFMV1P2_OL-446Section 4325-Availability of Funds
  TFMV1P2_OL-448Section 4335-Reporting Requirements for Investments in Government Account Series Securities
  TFMV1P2_OL-472Section 4706-Intragovernmental Requirements
  TFMV1P3_OL-98Section 3020 - GENERAL DESCRIPTION OF THE SYSTEM
  TFMV1P3_OL-102Section 3070 - SUBMISSION OF FORMS TO THE OFFICE OF PERSONNEL MANAGEMENT
  JFMIPMCAIG_OL-1Managerial Cost Accounting Implementation Guide
Discount_Taken_Cost_EffectiveEach discount taken by the government must be more cost effective than the Treasury Current Value of Funds Rate.OFFM-0106_OL-25Disbursing Process
DoD_Obligations_AgainstEach DoD organization must report obligated amounts against another federal agency appropriation as allocation transfer obligations on the Report on Budget Execution (SF-133).OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
DoD_Provided_ForEach DoD organization must record any appropriation and funding allocation amounts provided to another federal agency in a transfer allocation account.OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
Donated_PPE_ValueEach donated Property, Plant and Equipment (PPE) asset must be recognized at fair value at the time of acceptance.SFFAS6_OL-22GENERAL PROPERTY, PLANT, AND EQUIPMENT
Due_Date_Electronic_SubmissionThe Chief Information Officer (CIO)/ Chief Financial Officer's (CFO) statement of compliance must be provided within 10 calendar days of the due date of the electronic submission for the program/budget in September.DoDFMRV2B_OL-2441801 GENERAL
Electronic_Signature_By_External_SystemsThe electronic signature provided by external systems performing receipt and acceptance must include the name and title of the responsible person on the receiving end.DoDFMRV10_OL-5CHAPTER 2 DISCOUNT OFFERS AND REBATES/REFUNDS
Entity_Cost_AccountingManagerial cost accounting must be performed by each entity on a regular basis.SFFAS4_OL-29Basic Cost Accounting Processes
  SFFAS4_OL-30Complexity of Cost Accounting Processes
  SFFAS4_OL-31Cost Findings, Studies, and Analyses
  SFFAS10_OL-4Software Development Phases
Entity_Investment_SecurityA DoD entity must maintain an investment subsidiary ledger for each investment in U.S. Treasury Securities issued by the Bureau of Public Debt.SFFAS1_OL-65SFFAS 1 Accounting for Selected Assets and Liabilities
  SFFAS1_OL-91Interest Receivable
  SFFAS1_OL-94Investments in Treasury Securities
  SFFAS1_OL-103Other Current Liabilities
  SFFAS1_OL-128APPENDIX B: ILLUSTRATION OF THE INTEREST METHOD FOR INVESTMENT DISCOUNT AND PREMIUM
  SFFAS5_OL-29Pensions
  SFFAS5_OL-32Accounting for the ORB Plan
  SFFAS7_OL-19Taxes and Duties
  SFFAS7_OL-34ACCOUNTABILITY FOR DEDICATED COLLECTIONS
  SFFAS7_OL-38STATEMENT OF FINANCING
  OMBCIRA-11_OL-54PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
  OMBCIRA-11_OL-229PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET
  OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
  OMBCIRA-21_OL-12J. General provisions for selected items of cost.
  TFMV1P2_OL-139Chapter 3300
  TFMV1P2_OL-413Section 3415-Authority
  TFMV1P2_OL-416Section 3430-Treasury's Policies on Agencies' Requirements
  TFMV1P2_OL-418Section 3440-Reconciling Cash and Investments Held Outside of the U.S. Treasury
  TFMV1P2_OL-446Section 4325-Availability of Funds
  TFMV1P2_OL-448Section 4335-Reporting Requirements for Investments in Government Account Series Securities
  TFMV1P2_OL-472Section 4706-Intragovernmental Requirements
  TFMV1P3_OL-98Section 3020 - GENERAL DESCRIPTION OF THE SYSTEM
  TFMV1P3_OL-102Section 3070 - SUBMISSION OF FORMS TO THE OFFICE OF PERSONNEL MANAGEMENT
  JFMIPMCAIG_OL-1Managerial Cost Accounting Implementation Guide
Environmental_Liability_CeasesFor General Property, Plant, and Equipment (PP&E) placed in service on or after October 1, 1997, recognition of the environmental liability must be completed when the PP&E ceases operation.DoDFMRV4_OL-3031302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES
Environmental_Liability_ContinueFor General Property, Plant, and Equipment (PP&E) placed in service on or after October 1, 1997, recognition of the environmental liability must continue in each annual period that operation continues.DoDFMRV4_OL-3031302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES
Environmental_Liability_IntendedIf the total environmental liability estimated costs are not intended to be recovered through user charges, then the total environmental liabilities estimated cost associated with General Property, Plant, and Equipment (PP&E) placed in service prior to October 1, 1997 must be recognized in the initial year the liability is recorded.DoDFMRV4_OL-3031302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES
Environmental_Liability_OngoingEach environmental liability estimate must not include the cost of ongoing operations.DoDFMRV4_OL-3031302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES
Environmental_Liability_RecoveredIf the total environmental liability estimated costs are not intended to be recovered through user charges, then the total environmental liabilities estimated cost associated with Stewardship Property, Plant, and Equipment (PP&E) must be recognized when placed in service.DoDFMRV4_OL-3031302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES
Environmental_Liability_ReportEach environmental liability estimate reported on the financial statement must be estimated in current year dollars.DoDFMRV4_OL-3031302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES
Environmental_Liability_ReviseEach environmental liability estimate must be revised when significant cost changes occur.DoDFMRV4_OL-3031302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES
Environmental_Liability_ServiceFor General Property, Plant, and Equipment (PP&E) placed in service on or after October 1, 1997, recognition of the environmental liability must begin on the date the PP&E is placed into service.DoDFMRV4_OL-3031302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES
Environmental_MeasurableEach environmental issue must be measurable to be recognized as an environmental liability on a financial statement.DoDFMRV4_OL-3031302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES
Environmental_ProbableEach environmental issue must be probable to be recognized as an environmental liability on a financial statement.DoDFMRV4_OL-3031302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES
Environmental_Sites_ReconcileEach DoD component must reconcile its environmental sites with asset records.DoDFMRV4_OL-3031302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES
Establish_Responsibility_SegmentsEach reporting entity's management must define and establish responsibility segments.SFFAS4_OL-29Basic Cost Accounting Processes
  SFFAS4_OL-32RESPONSIBILITY SEGMENTS
  SFFAS4_OL-33Defining Responsibility Segments
  SFFAS4_OL-34Purposes of Segmentation
  SFFAS4_OL-35Structuring Responsibility Segments
  SFFAS4_OL-36FULL COST
Estimate_Reasonable_CostAn entity should use a reasonable cost estimate, such as market value, when other data is not available.SFFAS4_OL-29Basic Cost Accounting Processes
  SFFAS4_OL-45Accounting and Implementation Guidance
  SFFAS4_OL-47Accounting Example
  SFFAS4_OL-49Cost Assignment
  SFFAS4_OL-52Allocating costs
  SFFAS8_OL-13Stewardship Information
Estimate_ReceivableA receivable for which an exact value is not known must have a reasonable estimated value.SFFAS1_OL-82Accounts Receivable
  SFFAS1_OL-91Interest Receivable
  SFFAS2_OL-14Revenues and Expenses
  SFFAS7_OL-19Taxes and Duties
FMS_Case_Identifier_Association_1Each Foreign Military Sales (FMS) Case Identifier must have at least one Foreign Military Sales (FMS) Customer Code.DoD5105.38-M_OL-3C2. CHAPTER 2 RESPONSIBILITIES AND RELATIONSHIPS
  DoD5105.38-M_OL-5C4. CHAPTER 4 FOREIGN MILITARY SALES PROGRAM GENERAL INFORMATION
  DoD5105.38-M_OL-6C4.1. DEFINITION AND PURPOSE
  DoD5105.38-M_OL-7C4.2. WHO MAY PURCHASE USING THE FMS PROGRAM
FMS_Case_Identifier_Association_2Each Foreign Military Sales (FMS) Case Identifier must have at least one Foreign Military Sales (FMS) Case Line Item Identifier.DoD5105.38-M_OL-3C2. CHAPTER 2 RESPONSIBILITIES AND RELATIONSHIPS
  DoD5105.38-M_OL-5C4. CHAPTER 4 FOREIGN MILITARY SALES PROGRAM GENERAL INFORMATION
  DoD5105.38-M_OL-6C4.1. DEFINITION AND PURPOSE
  DoD5105.38-M_OL-7C4.2. WHO MAY PURCHASE USING THE FMS PROGRAM
FMS_Case_Identifier_PurposeForeign Military Sales (FMS) Case Identifier must be used for financial reporting, budgetary control, and funds control.DoD5105.38-M_OL-4C3. CHAPTER 3 TECHNOLOGY TRANSFER AND DISCLOSURE
  DoD5105.38-M_OL-5C4. CHAPTER 4 FOREIGN MILITARY SALES PROGRAM GENERAL INFORMATION
  DoD5105.38-M_OL-6C4.1. DEFINITION AND PURPOSE
  DoD5105.38-M_OL-7C4.2. WHO MAY PURCHASE USING THE FMS PROGRAM
FMS_Case_Identifier_SyntaxForeign Military Sales (FMS) Case Identifier must be 3 alpha-numeric characters.DoD5105.38-M_OL-4C3. CHAPTER 3 TECHNOLOGY TRANSFER AND DISCLOSURE
  DoD5105.38-M_OL-5C4. CHAPTER 4 FOREIGN MILITARY SALES PROGRAM GENERAL INFORMATION
  DoD5105.38-M_OL-6C4.1. DEFINITION AND PURPOSE
  DoD5105.38-M_OL-7C4.2. WHO MAY PURCHASE USING THE FMS PROGRAM
FMS_Case_Identifier_SystemIf the system executes Foreign Military Sales (FMS) transactions, then each system must store and maintain FMS Case Identifier values.DoD5105.38-M_OL-4C3. CHAPTER 3 TECHNOLOGY TRANSFER AND DISCLOSURE
  DoD5105.38-M_OL-5C4. CHAPTER 4 FOREIGN MILITARY SALES PROGRAM GENERAL INFORMATION
  DoD5105.38-M_OL-6C4.1. DEFINITION AND PURPOSE
  DoD5105.38-M_OL-7C4.2. WHO MAY PURCHASE USING THE FMS PROGRAM
FMS_Case_Line_Item_Identifier_AssociationForeign Military Sales (FMS) Case Line Item Identifier must be associated with only one FMS Case Identifier.DoD5105.38-M_OL-3C2. CHAPTER 2 RESPONSIBILITIES AND RELATIONSHIPS
  DoD5105.38-M_OL-5C4. CHAPTER 4 FOREIGN MILITARY SALES PROGRAM GENERAL INFORMATION
  DoD5105.38-M_OL-6C4.1. DEFINITION AND PURPOSE
  DoD5105.38-M_OL-7C4.2. WHO MAY PURCHASE USING THE FMS PROGRAM
FMS_Case_Line_Item_Identifier_PurposeForeign Military Sales (FMS) Case Line Item Identifier must be used for financial reporting, budgetary control, and funds control.DoD5105.38-M_OL-4C3. CHAPTER 3 TECHNOLOGY TRANSFER AND DISCLOSURE
  DoD5105.38-M_OL-5C4. CHAPTER 4 FOREIGN MILITARY SALES PROGRAM GENERAL INFORMATION
  DoD5105.38-M_OL-6C4.1. DEFINITION AND PURPOSE
  DoD5105.38-M_OL-7C4.2. WHO MAY PURCHASE USING THE FMS PROGRAM
FMS_Case_Line_Item_Identifier_SyntaxForeign Military Sales (FMS) Case Line Identifier must be 3 alpha-numeric characters.DoD5105.38-M_OL-4C3. CHAPTER 3 TECHNOLOGY TRANSFER AND DISCLOSURE
  DoD5105.38-M_OL-5C4. CHAPTER 4 FOREIGN MILITARY SALES PROGRAM GENERAL INFORMATION
  DoD5105.38-M_OL-6C4.1. DEFINITION AND PURPOSE
  DoD5105.38-M_OL-7C4.2. WHO MAY PURCHASE USING THE FMS PROGRAM
FMS_Case_Line_Item_Identifier_SystemIf the system executes Foreign Military Sales (FMS) transactions, then each system must store and maintain FMS Case Line Identifier values.DoD5105.38-M_OL-4C3. CHAPTER 3 TECHNOLOGY TRANSFER AND DISCLOSURE
  DoD5105.38-M_OL-5C4. CHAPTER 4 FOREIGN MILITARY SALES PROGRAM GENERAL INFORMATION
  DoD5105.38-M_OL-6C4.1. DEFINITION AND PURPOSE
  DoD5105.38-M_OL-7C4.2. WHO MAY PURCHASE USING THE FMS PROGRAM
FMS_Customer_Code_PurposeForeign Military Sales (FMS) Customer Code must be used for financial reporting, budgetary control, and funds control.DoD5105.38-M_OL-4C3. CHAPTER 3 TECHNOLOGY TRANSFER AND DISCLOSURE
  DoD5105.38-M_OL-5C4. CHAPTER 4 FOREIGN MILITARY SALES PROGRAM GENERAL INFORMATION
  DoD5105.38-M_OL-6C4.1. DEFINITION AND PURPOSE
  DoD5105.38-M_OL-7C4.2. WHO MAY PURCHASE USING THE FMS PROGRAM
FMS_Customer_Code_SyntaxForeign Military Sales (FMS) Customer Code must be 2 alpha numeric characters.DoD5105.38-M_OL-4C3. CHAPTER 3 TECHNOLOGY TRANSFER AND DISCLOSURE
  DoD5105.38-M_OL-5C4. CHAPTER 4 FOREIGN MILITARY SALES PROGRAM GENERAL INFORMATION
  DoD5105.38-M_OL-6C4.1. DEFINITION AND PURPOSE
  DoD5105.38-M_OL-7C4.2. WHO MAY PURCHASE USING THE FMS PROGRAM
FMS_Customer_Code_SystemIf the system executes Foreign Military Sales (FMS) transactions, then each system must store and maintain FMS Customer Code values.DoD5105.38-M_OL-4C3. CHAPTER 3 TECHNOLOGY TRANSFER AND DISCLOSURE
  DoD5105.38-M_OL-5C4. CHAPTER 4 FOREIGN MILITARY SALES PROGRAM GENERAL INFORMATION
  DoD5105.38-M_OL-6C4.1. DEFINITION AND PURPOSE
  DoD5105.38-M_OL-7C4.2. WHO MAY PURCHASE USING THE FMS PROGRAM
Financial_Management_System_ConformEach Financial Management System must conform to the requirements of OMB Circular No. A-127, Financial Management Systems.OMBCIRA-11_OL-396PART 7 PLANNING, BUDGETING, ACQUISITION, AND MANAGEMENT OF CAPITAL ASSETS
Full_Time_Equivalent_ApprovedThe DoD-wide full time equivalent (FTE) total must agree with the approved budget levels in the current and budgeted years.OMBCIRA-11_OL-54PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
Fund_ApportionmentAll funds must be apportioned on the SF-132, Apportionment and Reapportionment Schedule.OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
Gain_Or_Loss_RecognitionThe difference of the net book values between goods or services given up and goods or services received in either a nonrecurring or unusual exchange transaction must be recognized as a gain or loss.SFFAS2_OL-1SFFAS 2 Accounting for Direct Loans and Loan Guarantees
  SFFAS2_OL-14Revenues and Expenses
  SFFAS2_OL-21Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
  SFFAS3_OL-7INVENTORY
  SFFAS3_OL-11Other Categories of Inventory
  SFFAS3_OL-15OPERATING MATERIALS AND SUPPLIES
  SFFAS3_OL-16Other Categories of Operating Materials and Supplies
  SFFAS3_OL-17STOCKPILE MATERIALS
  SFFAS4_OL-37Direct Costs
  SFFAS4_OL-41Costs related to Property, Plant and Equipment
  SFFAS6_OL-22GENERAL PROPERTY, PLANT, AND EQUIPMENT
  SFFAS6_OL-34STEWARDSHIP LAND
  SFFAS7_OL-1SFFAS 7 Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting
  JFMIPSR0003_OL-1JFMIP-SR-00-3 Grant Financial Systems Requirements
  JFMIPSR0004_OL-1JFMIP-SR-00-4 Property Management Systems Requirements
  JFMIPSR9908_OL-1JFMIP SR-99-08 Direct Loan System Requirements
General_Asset_ValuationGeneral asset valuation must be based on all costs incurred to bring the asset to a form and location suitable for its intended use.SFFAS3_OL-17STOCKPILE MATERIALS
  SFFAS6_OL-1SFFAS 6 Accounting for Property, Plant, and Equipment
  SFFAS6_OL-31HERITAGE ASSETS
  SFFAS8_OL-20CHAPTER 2: STANDARD - HERITAGE ASSETS
  SFFAS8_OL-31CHAPTER 4: STANDARD - STEWARDSHIP LAND
  SFFAS10_OL-4Software Development Phases
  SFFAS10_OL-6Software Used as General PP&E
  SFFAS10_OL-7Capitalizable Cost
  SFFAS10_OL-10Multiuse Software
  SFFAS10_OL-11Integrated Software
  SFFAS10_OL-12Bundled Products and Services
  SFFAS10_OL-13Capitalization Thresholds
  SFFAS10_OL-14Enhancements
  SFFAS10_OL-16Developmental Software
  SFFAS23_OL-10Initial Capitalization
General_Ledger_Account_LevelsThe general ledger must reflect accurate financially relevant information at both the control account and the subsidiary account levels.SFFAS1_OL-81Fund Balance with Treasury
  SFFAS5_OL-2SFFAS 5 Accounting for Liabilities of the Federal Government
  SFFAS6_OL-22GENERAL PROPERTY, PLANT, AND EQUIPMENT
  OMBCIRA-11_OL-5PART 1 GENERAL INFORMATION
  OMBCIRA-11_OL-54PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
  OMBCIRA-11_OL-229PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET
  OMBCIRA-11_OL-354PART 5 FEDERAL CREDIT
  OMBCIRA-11_OL-396PART 7 PLANNING, BUDGETING, ACQUISITION, AND MANAGEMENT OF CAPITAL ASSETS
  TFMV1P2_OL-352Section 2525 - Expenditure Transactions Not Requiring Payment by Check
  TFMV1P2_OL-371Section 3180 - Deposits in Transit System
  TFMV1P2_OL-418Section 3440-Reconciling Cash and Investments Held Outside of the U.S. Treasury
  TFMV1P2_OL-448Section 4335-Reporting Requirements for Investments in Government Account Series Securities
  TFMV1P2_OL-487Section 5130-Reconciliation of Agency SGL Fund Balances with Treasury Accounts
  TFMV1P4_OL-209Section 4530 - Refund of Contractual Costs
  TFMV1P4_OL-248Section 7065-Miscellaneous Claims
  TFMV1P6_OL-248Section 2075 - RESPONSIBILITIES OF FEDERAL PROGRAM AGENCIES
  JFMIPFFMSR8_OL-2Chapter 1 - System Requirements Overview
  JFMIPSR0001_OL-2JFMIP-SR-00-01 Guaranteed Loan Systems Requirements
  JFMIPSR0003_OL-1JFMIP-SR-00-3 Grant Financial Systems Requirements
  JFMIPSR0101_OL-1JFMIP-SR-01-01 Benefit System Requirements Federal Financial Management Systems Requirements
  JFMIPSR0104_OL-1JFMIP SR-01-04 Framework for Federal Financial Management Systems
  JFMIPSR0202_OL-1JFMIP-SR-02-02 Acquisition/Financial Systems Interface Requirements Federal Financial Management System Requirements
  JFMIPSR0301_OL-1JFMIP-SR-03-01 Revenue System Requirements
  JFMIPSR0302_OL-1JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements
  JFMIPSR9904_OL-1JFMIP SR-99-04 Seized Property and Forfeited Assets Systems Requirements
  JFMIPSR9905_OL-1JFMIP SR-99-5 Human Resources & Payroll Systems Requirements
  JFMIPSR9908_OL-1JFMIP SR-99-08 Direct Loan System Requirements
  JFMIPSR9909_OL-1JFMIP SR-99-09 Travel System Requirements
  OFFM-0106_OL-4Core Financial System Overview
  OFFM-0106_OL-6Document Referencing and Modification Process
  OFFM-0106_OL-9General Ledger Management Function
  OFFM-0106_OL-18Budget Authority Process
  OFFM-0106_OL-19Funds Distribution Process
  OFFM-0106_OL-20Funds Control Process
  OFFM-0106_OL-21Funds Status Process
  OFFM-0106_OL-22Payment Management Function
  OFFM-0106_OL-25Disbursing Process
  OFFM-0106_OL-41Workflow/Messaging
  OFFM-0106_OL-46Ad Hoc Query
General_PPE_Cost_RecordingEach general Property, Plant and Equipment asset must be recorded at cost.SFFAS6_OL-1SFFAS 6 Accounting for Property, Plant, and Equipment
  SFFAS6_OL-22GENERAL PROPERTY, PLANT, AND EQUIPMENT
  SFFAS10_OL-6Software Used as General PP&E
  SFFAS10_OL-7Capitalizable Cost
  SFFAS10_OL-10Multiuse Software
  SFFAS10_OL-11Integrated Software
  SFFAS10_OL-12Bundled Products and Services
  SFFAS10_OL-14Enhancements
  JFMIPSR0001_OL-2JFMIP-SR-00-01 Guaranteed Loan Systems Requirements
  JFMIPSR0004_OL-1JFMIP-SR-00-4 Property Management Systems Requirements
Goods_Or_Services_AcceptanceAcceptance of goods or services must comply with FAR part 46.48CFR_OL-277Subpart 32.9-Prompt Payment
  48CFR_OL-354PART 46-QUALITY ASSURANCE
Government_Furnished_Equipment_1The DOD must document the determination that it is in the best interest of DoD to provide a contractor with government furnished equipment.DFARS_OL-1152SUBPART 245.1--general
Government_Furnished_Equipment_2The DoD will provide government furnished property to a contractor if it is in the government's best interest.DFARS_OL-1152SUBPART 245.1--general
Government_Furnished_PropertyGovernment furnished property must be transferred or disposed of before a contract is closed.48CFR_OL-62PART 4-ADMINISTRATIVE MATTERS
  48CFR_OL-353Subpart 45.6-Reporting, Reutilization, and Disposal
  DFARS_OL-50SUBPART 204.8--CONTRACT FILES
Incur_ObligationsAn obligation may only be incurred against budget authority in a DoD Treasury account or an authorized allocation account.OMBCIRA-11_OL-5PART 1 GENERAL INFORMATION
  OMBCIRA-11_OL-229PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET
  OMBCIRA-11_OL-354PART 5 FEDERAL CREDIT
Incurred_CIP_RecordEach cost incurred for a construction in progress (CIP) asset must be recorded in the original subsidiary CIP account.SFFAS4_OL-27REQUIREMENT FOR COST ACCOUNTING
  SFFAS4_OL-28Need for Consistent Cost Accounting on a Regular Basis
  SFFAS4_OL-29Basic Cost Accounting Processes
Inter_Entity_PPE_ValueThe value of a general Property, Plant and Equipment asset transferred from another entity must be recorded at the asset's net book value from the transferring entity.SFFAS2_OL-21Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
  SFFAS6_OL-22GENERAL PROPERTY, PLANT, AND EQUIPMENT
  JFMIPSR0302_OL-1JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements
Interest_Income_EarnedInterest income earned on investment securities, except Treasury Bills, must be calculated as the stated interest rate on the investment security (adjusted for amortized premiums or discounts).SFFAS1_OL-65SFFAS 1 Accounting for Selected Assets and Liabilities
  SFFAS1_OL-91Interest Receivable
  SFFAS1_OL-94Investments in Treasury Securities
  SFFAS1_OL-103Other Current Liabilities
  SFFAS1_OL-128APPENDIX B: ILLUSTRATION OF THE INTEREST METHOD FOR INVESTMENT DISCOUNT AND PREMIUM
  SFFAS5_OL-29Pensions
  SFFAS5_OL-32Accounting for the ORB Plan
  SFFAS7_OL-19Taxes and Duties
  SFFAS7_OL-34ACCOUNTABILITY FOR DEDICATED COLLECTIONS
  SFFAS7_OL-38STATEMENT OF FINANCING
  OMBCIRA-11_OL-54PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
  OMBCIRA-11_OL-229PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET
  OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
  OMBCIRA-21_OL-12J. General provisions for selected items of cost.
  TFMV1P2_OL-139Chapter 3300
  TFMV1P2_OL-413Section 3415-Authority
  TFMV1P2_OL-416Section 3430-Treasury's Policies on Agencies' Requirements
  TFMV1P2_OL-418Section 3440-Reconciling Cash and Investments Held Outside of the U.S. Treasury
  TFMV1P2_OL-446Section 4325-Availability of Funds
  TFMV1P2_OL-448Section 4335-Reporting Requirements for Investments in Government Account Series Securities
  TFMV1P2_OL-472Section 4706-Intragovernmental Requirements
  TFMV1P3_OL-98Section 3020 - GENERAL DESCRIPTION OF THE SYSTEM
  TFMV1P3_OL-102Section 3070 - SUBMISSION OF FORMS TO THE OFFICE OF PERSONNEL MANAGEMENT
  JFMIPMCAIG_OL-1Managerial Cost Accounting Implementation Guide
Interest_Treasury_Bills_DerivationInterest income earned on a Treasury Bill must be calculated as the price received at time of sale, less the purchase price.SFFAS1_OL-65SFFAS 1 Accounting for Selected Assets and Liabilities
  SFFAS1_OL-91Interest Receivable
  SFFAS1_OL-94Investments in Treasury Securities
  SFFAS1_OL-103Other Current Liabilities
  SFFAS1_OL-128APPENDIX B: ILLUSTRATION OF THE INTEREST METHOD FOR INVESTMENT DISCOUNT AND PREMIUM
  SFFAS5_OL-29Pensions
  SFFAS5_OL-32Accounting for the ORB Plan
  SFFAS7_OL-19Taxes and Duties
  SFFAS7_OL-34ACCOUNTABILITY FOR DEDICATED COLLECTIONS
  SFFAS7_OL-38STATEMENT OF FINANCING
  OMBCIRA-11_OL-54PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
  OMBCIRA-11_OL-229PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET
  OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
  OMBCIRA-21_OL-12J. General provisions for selected items of cost.
  TFMV1P2_OL-139Chapter 3300
  TFMV1P2_OL-413Section 3415-Authority
  TFMV1P2_OL-416Section 3430-Treasury's Policies on Agencies' Requirements
  TFMV1P2_OL-418Section 3440-Reconciling Cash and Investments Held Outside of the U.S. Treasury
  TFMV1P2_OL-446Section 4325-Availability of Funds
  TFMV1P2_OL-448Section 4335-Reporting Requirements for Investments in Government Account Series Securities
  TFMV1P2_OL-472Section 4706-Intragovernmental Requirements
  TFMV1P3_OL-98Section 3020 - GENERAL DESCRIPTION OF THE SYSTEM
  TFMV1P3_OL-102Section 3070 - SUBMISSION OF FORMS TO THE OFFICE OF PERSONNEL MANAGEMENT
  JFMIPMCAIG_OL-1Managerial Cost Accounting Implementation Guide
Intragovernmental_ReceivableAn intragovernmental receivable must be reported separately from a non-government receivable.SFFAS1_OL-82Accounts Receivable
  SFFAS1_OL-91Interest Receivable
  SFFAS1_OL-92Advances and Prepayments
  SFFAS1_OL-103Other Current Liabilities
  SFFAS2_OL-14Revenues and Expenses
  SFFAS7_OL-19Taxes and Duties
Inventory_Repair_Cost_MethodEach inventory asset held for repair must be valued under either the direct method or the allowance method.SFFAS3_OL-11Other Categories of Inventory
Inventory_ValuationInventory must be valued at historical cost.SFFAS3_OL-7INVENTORY
  SFFAS3_OL-15OPERATING MATERIALS AND SUPPLIES
  SFFAS3_OL-16Other Categories of Operating Materials and Supplies
  SFFAS3_OL-17STOCKPILE MATERIALS
  JFMIPSR0302_OL-1JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements
  JFMIPSR9904_OL-1JFMIP SR-99-04 Seized Property and Forfeited Assets Systems Requirements
Issuing_Request_For_ProposalsThe DoD must comply with the FARs and DFARs requirements for issuing requests for Proposals.48CFR_OL-117PART 11-DESCRIBING AGENCY NEEDS
  48CFR_OL-126PART 12-ACQUISITION OF COMMERCIAL ITEMS
  48CFR_OL-134PART 13-SIMPLIFIED ACQUISITION PROCEDURES
  48CFR_OL-146PART 15-CONTRACTING BY NEGOTIATION
Legal_LimitationsEach obligation must conform to the legal limitations on use and timing of funds applicable to the affected Treasury account.OMBCIRA-11_OL-5PART 1 GENERAL INFORMATION
  OMBCIRA-11_OL-229PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET
  OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
  OMBCIRA-11_OL-354PART 5 FEDERAL CREDIT
Letter_Apportionment_Approval_FormatEach letter apportionment must receive prior approval from an Office of Management and Budget (OMB) representative before using the letter apportionment format.OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
Liability_For_Custodial_AssetFor each custodial type asset that a DoD entity holds on behalf of another entity, a liability must be recorded (equal to the value of the held asset).SFFAS1_OL-103Other Current Liabilities
  SFFAS5_OL-28PENSIONS, OTHER RETIREMENT BENEFITS, AND OTHER POSTEMPLOYMENT BENEFITS
  SFFAS5_OL-29Pensions
  SFFAS5_OL-33Employer Entity Accounting
Liability_TransactionEach environmental liability recognition on the financial statement must result from a past transaction or event.DoDFMRV4_OL-3031302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES
Line_Item_By_Cancellation_Date_Payment_1If DFARS clause 204.7108(d)(5) Line item specific: by cancellation date is cited, then vendor payment must be made using the earliest cancellation date, exhausting all funds in the previous fiscal year before disbursing from the next.DFARS_OL-66SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM
Line_Item_By_Cancellation_Date_Payment_2For DFARS clause 204.7108(d)(5) Line item specific: by cancellation date, if there is more than one Accounting Classification Reference Number (ACRN) associated with the same cancellation date, then vendor payment amount must be disbursed from each ACRN with the same cancellation date in the same proportion as the amount of funding obligated to each ACRN with the same cancellation date.DFARS_OL-66SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM
Line_Item_By_Fiscal_Year_Payment_1If DFARS clause 204.7108(d)(4) Line item specific: by fiscal year is cited, then vendor payment must be made using the oldest fiscal year appropriations first, exhausting all funds in the previous fiscal year before disbursing from the next fiscal year.DFARS_OL-66SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM
Line_Item_By_Fiscal_Year_Payment_2For DFARS clause 204.7108(d)(4) Line item specific: by fiscal year, if there is more than one Accounting Classification Reference Number (ACRN) associated with the same fiscal year, then vendor payment amount must be disbursed from each ACRN within a fiscal year in the same proportion as the amount of funding obligated to each ACRN within the fiscal year.DFARS_OL-66SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM
Line_Item_Contracting_Officer_Specified_ACRN_Order_PaymentIf DFARS clause 204.7108(d)(3) Line item specific: contracting officer specified ACRN order is cited, then vendor payment must be made within the line item in the Accounting Classification Reference Number (ACRN) order specified by the contracting officer, exhausting all funds in the previous ACRN before paying from the next ACRN.DFARS_OL-66SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM
Line_Item_Proration_PaymentIf DFARS clause 204.7108(d)(6) Line item specific: proration is cited, then vendor payment must be made from each Accounting Classification Reference Number (ACRN) in the same proportion as the amount of funding currently unliquidated for each ACRN.DFARS_OL-66SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM
Line_Item_Sequential_ACRN_Order_PaymentIf DFARS clause 204.7108(d)(2) Line item specific: sequential ACRN order is cited, then vendor payment must be made within the line item in sequential Accounting Classification Reference Number (ACRN) order, exhausting all funds in the previous ACRN before paying from the next ACRN.DFARS_OL-66SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM
Line_Item_Single_Funding_PaymentIf DFARS clause 204.7108(d)(1) Line item specific: single funding is cited in Section G, then vendor payment must be made using the Accounting Classification Reference Number (ACRN) funding of the line item being billed.DFARS_OL-66SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM
Liquidating_AccountThe DoD must request an apportionment and warrant of permanent indefinite authority for each liquidating account having an obligation exceeding its collection.OMBCIRA-11_OL-354PART 5 FEDERAL CREDIT
Liquidating_Account_2Each request for an apportionment and warrant of permanent indefinite authority for a liquidating account having an obligation exceeding its collection for the current fiscal year must be made before the beginning of the fiscal year.OMBCIRA-11_OL-354PART 5 FEDERAL CREDIT
Loan_ForeclosureAny acquired property from a foreclosure of a loan must be recognized as a receivable at the value of its estimated future net cash inflows.SFFAS2_OL-1SFFAS 2 Accounting for Direct Loans and Loan Guarantees
  SFFAS2_OL-9Post-1991 Direct Loans
  SFFAS2_OL-11Subsidy Costs of Post-1991 Direct Loans and Loan Guarantees
  SFFAS2_OL-17A. MODIFICATION OF DIRECT LOANS
  SFFAS2_OL-21Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
  SFFAS2_OL-22Write-off of Direct Loans
Locked_Final_SubmissionThe Chief Information Officer (CIO)/ Chief Financial Officer's (CFO) statement of compliance must be resubmitted within 10 calendar days after the Future Years Defense Program (FYDP) has locked for the final submission for the President's Budget Request submission.DoDFMRV2B_OL-2441801 GENERAL
MEPR_Code_PurposeThe Medical Expense and Performance Reporting (MEPR) code must be used in accordance with DoD guidance to identify, record, and report data from fixed Medical Treatment Facilities (MTFs).DoD6010.13-M_OL-54AP1.3. CATEGORIES OF EXPENSE ACCOUNTS
MEPR_Code_Requirement_1Each Medical Treatment Facility (MTF) incurring medical costs will report cost by Medical Expense and Performance Reporting (MEPR) code in accordance with DoD guidance.DoD6010.13-M_OL-54AP1.3. CATEGORIES OF EXPENSE ACCOUNTS
MEPR_Code_Requirement_2Each transaction containing a Medical Expense and Performance Reporting (MEPR) code must be substantiated by auditable source documentation.DoD6010.13-M_OL-54AP1.3. CATEGORIES OF EXPENSE ACCOUNTS
MEPR_Code_SyntaxMedical Expense and Performance Reporting (MEPR) code must be 4 alpha-numeric characters where the first 3 positions will correspond to the MEPR code in DoD guidance and the 4th position will be reserved to accommodate expansion.DoD6010.13-M_OL-54AP1.3. CATEGORIES OF EXPENSE ACCOUNTS
MEPR_Code_SystemEach system must store and maintain Medical Expense and Performance Reporting (MEPR) Code values.DoD6010.13-M_OL-54AP1.3. CATEGORIES OF EXPENSE ACCOUNTS
Measure_Revenue_From_DonationRevenue arising from a donation of an asset must be measured at the estimated fair value of the contribution.SFFAS3_OL-21FORFEITED PROPERTY
  SFFAS7_OL-21Donations
Multi_Year_FundA multi-year or no-year Treasury Appropriation Fund Symbol (TAFS) must be apportioned longer than one fiscal year if funds are expected to be obligated over more than one fiscal year.OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
Multi_Year_Last_YearA multi-year Treasury Appropriation Fund Symbol (TAFS) in its last year will not be apportioned longer than one fiscal year.OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
National_Defense_PPEEach asset classified as National Defense Property, Plant and Equipment (PPE) must be recorded as general PPE at historical cost.SFFAS23_OL-10Initial Capitalization
Nature_Adjustment_SubmitThe DoD must explain the nature of an adjustment in a footnote when submitting the SF 32 with Other Adjustments.OMBCIRA-11_OL-354PART 5 FEDERAL CREDIT
New_ApportionmentThe DoD must request a new apportionment action for the upcoming fiscal year for each Treasury Appropriation Fund Symbol (TAFS) subject to apportionment for which budgetary resources remain available.OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
OMB_Content_PoliciesEach Department of Defense financial statement must be prepared in accordance with form and content policies prescribed by the Office of Management and Budget (OMB).OMBBUL0102_OL-48APPENDIX G ILLUSTRATIVE AUDITOR'S REPORT ON COMPLIANCE WITH LAWS AND REGULATIONS
OMB_Fund_AvailableA funds control process must not allow a commitment transaction posting if the total committed amount for a fund (undelivered orders, accrued expenditures, unpaid and accrued expenditures paid) exceeds the total availability of an allotment, allocation, or appropriation.DoDFMRV3_OL-3231903 EXECUTION REQUIREMENTS
  DoDFMRV14_OL-340102 POLICY AND PROCEDURES
  DoDFMRV14_OL-380302 PRELIMINARY REVIEWS
Obligate_Amount_AvailableAn obligation can not be incurred in an amount greater than the amount available in the affected Treasury account.OMBCIRA-11_OL-5PART 1 GENERAL INFORMATION
  OMBCIRA-11_OL-229PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET
  OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
  OMBCIRA-11_OL-354PART 5 FEDERAL CREDIT
Obligation_ApprovalAn obligation must not be incurred prior to an approved budget authority.OMBCIRA-11_OL-5PART 1 GENERAL INFORMATION
Obligation_LimitAn obligation incurred must not exceed the approved apportionment.OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
One_Year_FundA one-year Treasury Appropriation Fund Symbol (TAFS) must not be apportioned longer than one fiscal year.OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
Other_Payment_1If DFARS clause 204.7108(d)(12) Other is cited, then vendor payment must be made according to the payment instructions inserted by the contracting officer or designee.DFARS_OL-66SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM
Other_Payment_2If DFARS clause 204.7108(d)(12) Other is cited, then the contracting officer or designee must insert detailed payment instructions agreed to by the payment and contract administration office explaining how funds will be expended.DFARS_OL-66SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM
Outstanding_CommitmentAn outstanding commitment must be canceled at the end of the appropriation period.DoDFMRV3_OL-3041502 STANDARDS
Outstanding_Direct_LoanAn outstanding direct loan must be recognized as a receivable at the present value of its estimated net cash inflow.SFFAS2_OL-1SFFAS 2 Accounting for Direct Loans and Loan Guarantees
  SFFAS2_OL-9Post-1991 Direct Loans
  SFFAS2_OL-11Subsidy Costs of Post-1991 Direct Loans and Loan Guarantees
  SFFAS2_OL-17A. MODIFICATION OF DIRECT LOANS
  SFFAS2_OL-21Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
  SFFAS2_OL-22Write-off of Direct Loans
PPE_Value_For_Capital_LeaseThe value of general Property, Plant and Equipment acquired under a capital lease must be recorded as the net present value of the lease payments at the time of lease inception.SFFAS5_OL-20CAPITAL LEASES
  SFFAS6_OL-22GENERAL PROPERTY, PLANT, AND EQUIPMENT
PPE_Value_For_Exchange_TransactionThe value of a Property, Plant and Equipment asset acquired through an exchange transaction must be recorded as the fair value surrendered at the time of exchange.SFFAS6_OL-22GENERAL PROPERTY, PLANT, AND EQUIPMENT
  SFFAS7_OL-38STATEMENT OF FINANCING
PPE_Value_For_ForfeitureThe value of a Property, Plant and Equipment asset acquired through forfeiture must be recorded at the asset's fair value at the time of forfeiture.SFFAS3_OL-19SEIZED PROPERTY
  SFFAS3_OL-21FORFEITED PROPERTY
  SFFAS6_OL-22GENERAL PROPERTY, PLANT, AND EQUIPMENT
  JFMIPSR9904_OL-1JFMIP SR-99-04 Seized Property and Forfeited Assets Systems Requirements
Perform_Cost_AccountingManagerial cost accounting must be performed by each responsibility segment to record the costs of the segment's outputs.SFFAS4_OL-29Basic Cost Accounting Processes
  SFFAS4_OL-32RESPONSIBILITY SEGMENTS
  SFFAS4_OL-33Defining Responsibility Segments
  SFFAS4_OL-34Purposes of Segmentation
  SFFAS4_OL-35Structuring Responsibility Segments
  SFFAS4_OL-36FULL COST
Post_And_Adjust_Transaction_ProcessCommon processes must be used to post and adjust similar transactions.JFMIPSR0003_OL-1JFMIP-SR-00-3 Grant Financial Systems Requirements
  JFMIPSR9908_OL-1JFMIP SR-99-08 Direct Loan System Requirements
Post_Concurrent_MonthsEach DoD organization's financial process must post to the subsidiary ledger for the current and prior months concurrently until the prior month trial balance closing is complete.JFMIPSR0301_OL-1JFMIP-SR-03-01 Revenue System Requirements
Post_Concurrent_YearsEach DoD organization's financial process must post to the subsidiary ledger for the current and prior fiscal year concurrently until the prior year-end trial balance closing is complete.JFMIPSR0301_OL-1JFMIP-SR-03-01 Revenue System Requirements
Premium_AmortizationEach premium must be amortized over the life of the investment in U.S. Treasury Securities issued by the Bureau of Public Debt.SFFAS1_OL-65SFFAS 1 Accounting for Selected Assets and Liabilities
  SFFAS1_OL-91Interest Receivable
  SFFAS1_OL-94Investments in Treasury Securities
  SFFAS1_OL-103Other Current Liabilities
  SFFAS1_OL-128APPENDIX B: ILLUSTRATION OF THE INTEREST METHOD FOR INVESTMENT DISCOUNT AND PREMIUM
  SFFAS5_OL-29Pensions
  SFFAS5_OL-32Accounting for the ORB Plan
  SFFAS7_OL-19Taxes and Duties
  SFFAS7_OL-34ACCOUNTABILITY FOR DEDICATED COLLECTIONS
  SFFAS7_OL-38STATEMENT OF FINANCING
  OMBCIRA-11_OL-54PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
  OMBCIRA-11_OL-229PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET
  OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
  OMBCIRA-21_OL-12J. General provisions for selected items of cost.
  TFMV1P2_OL-139Chapter 3300
  TFMV1P2_OL-413Section 3415-Authority
  TFMV1P2_OL-416Section 3430-Treasury's Policies on Agencies' Requirements
  TFMV1P2_OL-418Section 3440-Reconciling Cash and Investments Held Outside of the U.S. Treasury
  TFMV1P2_OL-446Section 4325-Availability of Funds
  TFMV1P2_OL-448Section 4335-Reporting Requirements for Investments in Government Account Series Securities
  TFMV1P2_OL-472Section 4706-Intragovernmental Requirements
  TFMV1P3_OL-98Section 3020 - GENERAL DESCRIPTION OF THE SYSTEM
  TFMV1P3_OL-102Section 3070 - SUBMISSION OF FORMS TO THE OFFICE OF PERSONNEL MANAGEMENT
  JFMIPMCAIG_OL-1Managerial Cost Accounting Implementation Guide
PrepaymentAn amount of an advance or prepayment that is subject to a refund must be transferred to accounts receivable.SFFAS1_OL-92Advances and Prepayments
  SFFAS1_OL-103Other Current Liabilities
Prepayment_ClassificationEach advance or prepayment made to a government seller must be classified for financial statement elimination purposes as an Intragovernmental Other Assets Account by the government buyer.SFFAS1_OL-82Accounts Receivable
  SFFAS1_OL-91Interest Receivable
  SFFAS1_OL-92Advances and Prepayments
  SFFAS1_OL-103Other Current Liabilities
  SFFAS2_OL-14Revenues and Expenses
  SFFAS7_OL-19Taxes and Duties
Produce_Trial_BalanceEach pre-closing and post-closing trial balance must be produced at least monthly, quarterly, and at year-end.JFMIPSR0301_OL-1JFMIP-SR-03-01 Revenue System Requirements
  OFFM-0106_OL-15Financial Reporting Process
Publish_Reporting_PoliciesThe DoD must issue, publish, and maintain specific accounting and financial reporting policies, regulations, and rules.OMBCIRA-134_OL-65. Policy.
  DoDFMRV1_OL-590103 AUTHORITIES AND FUNCTIONS
Purchase_Card_ApprovalEach government purchase card payment must have the proper authorizations and approvals.TFMV1P4_OL-210Section 4535 - Review and Approval of Billing Statement for Payment
Reapportionment_CoverageA reapportionment approved after the enactment of a Treasury Appropriation Fund Symbol (TAFS)'s regular source of budget authority must cover all transactions from the beginning of the year, including those obligations incurred under the continuing resolution.OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
Reapportionment_RequestA reapportionment request must be submitted within five calendar days after the date of enactment of the rescission if there is insufficient time to adjust the initial Apportionment and Reapportionment Schedule (SF-132).OMBCIRA-11_OL-229PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET
Receive_Reimbursable_OrderEach selling agency must receive a reimbursable order for goods and services rendered within 15 days.DoDFMRV11B_OL-901101. REIMBURSEMENTS
Recognize_Advance_Fee_RevenueRevenue must be recognized from an advance fee or payment received when cost is incurred for providing goods and services.SFFAS1_OL-103Other Current Liabilities
  SFFAS2_OL-14Revenues and Expenses
  SFFAS3_OL-21FORFEITED PROPERTY
  SFFAS7_OL-1SFFAS 7 Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting
  SFFAS7_OL-19Taxes and Duties
  SFFAS7_OL-30Financing Imputed for Cost Subsidies
  SFFAS7_OL-38STATEMENT OF FINANCING
Recognize_CostThe full cost of a good or service received from another entity must be recognized by the receiving entity.SFFAS2_OL-21Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
  SFFAS4_OL-42Non-production costs
  SFFAS4_OL-44Inter-Entity Activities
  SFFAS4_OL-45Accounting and Implementation Guidance
  SFFAS4_OL-46Recognition Criteria
  SFFAS6_OL-22GENERAL PROPERTY, PLANT, AND EQUIPMENT
  SFFAS6_OL-31HERITAGE ASSETS
  SFFAS6_OL-34STEWARDSHIP LAND
  SFFAS7_OL-38STATEMENT OF FINANCING
  SFFAS8_OL-31CHAPTER 4: STANDARD - STEWARDSHIP LAND
Recognize_Cost_Of_Goods_SoldEach recurring and usual exchange transaction for a good/service provided to the public or another entity must recognize the cost of the good sold.SFFAS3_OL-7INVENTORY
  SFFAS3_OL-11Other Categories of Inventory
  SFFAS3_OL-17STOCKPILE MATERIALS
Recognize_Donated_RevenueThe value of a donated asset that is accepted must be recognized as revenue.SFFAS7_OL-21Donations
Recognize_Exchange_Transaction_RevenueRevenue must be recognized from an exchange transaction when goods or services are provided to the public or another Government entity at a price.SFFAS1_OL-103Other Current Liabilities
  SFFAS2_OL-14Revenues and Expenses
  SFFAS3_OL-21FORFEITED PROPERTY
  SFFAS7_OL-1SFFAS 7 Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting
  SFFAS7_OL-19Taxes and Duties
Recognize_Expenses_For_Goods_ServicesAn expense must be recognized when goods or services are rendered.SFFAS2_OL-11Subsidy Costs of Post-1991 Direct Loans and Loan Guarantees
  SFFAS2_OL-12Subsidy Amortization and Reestimation
  SFFAS2_OL-14Revenues and Expenses
  SFFAS2_OL-17A. MODIFICATION OF DIRECT LOANS
  SFFAS2_OL-18B. MODIFICATION OF LOAN GUARANTEES
  SFFAS2_OL-22Write-off of Direct Loans
  SFFAS3_OL-7INVENTORY
  SFFAS3_OL-11Other Categories of Inventory
  SFFAS3_OL-15OPERATING MATERIALS AND SUPPLIES
  SFFAS3_OL-17STOCKPILE MATERIALS
  SFFAS5_OL-14Events and Transactions
  SFFAS5_OL-20CAPITAL LEASES
  SFFAS5_OL-28PENSIONS, OTHER RETIREMENT BENEFITS, AND OTHER POSTEMPLOYMENT BENEFITS
  SFFAS5_OL-29Pensions
  SFFAS5_OL-32Accounting for the ORB Plan
  SFFAS5_OL-33Employer Entity Accounting
  SFFAS5_OL-35Other Postemployment Benefits (OPEB)
  SFFAS6_OL-1SFFAS 6 Accounting for Property, Plant, and Equipment
  SFFAS6_OL-22GENERAL PROPERTY, PLANT, AND EQUIPMENT
  SFFAS6_OL-31HERITAGE ASSETS
  SFFAS6_OL-34STEWARDSHIP LAND
  SFFAS7_OL-1SFFAS 7 Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting
  SFFAS7_OL-30Financing Imputed for Cost Subsidies
  SFFAS7_OL-38STATEMENT OF FINANCING
  SFFAS8_OL-20CHAPTER 2: STANDARD - HERITAGE ASSETS
  SFFAS8_OL-31CHAPTER 4: STANDARD - STEWARDSHIP LAND
  SFFAS8_OL-36CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY
  SFFAS10_OL-8Data Conversion Cost
  SFFAS10_OL-9Cutoff for Capitalization
  SFFAS10_OL-12Bundled Products and Services
  SFFAS10_OL-14Enhancements
  SFFAS10_OL-17Amortization
  SFFAS18_OL-6SUBSIDY REESTIMATES - AN AMENDMENT TO SFFAS No. 2
  SFFAS18_OL-7RECONCILIATION
  JFMIPSR9908_OL-1JFMIP SR-99-08 Direct Loan System Requirements
Recognize_Expenses_For_Nonexchange_OutflowAn expense must be recognized when a future non-exchange outflow or other sacrifice of resources is probable and measurable.SFFAS2_OL-11Subsidy Costs of Post-1991 Direct Loans and Loan Guarantees
  SFFAS2_OL-12Subsidy Amortization and Reestimation
  SFFAS2_OL-14Revenues and Expenses
  SFFAS2_OL-17A. MODIFICATION OF DIRECT LOANS
  SFFAS2_OL-18B. MODIFICATION OF LOAN GUARANTEES
  SFFAS2_OL-22Write-off of Direct Loans
  SFFAS3_OL-7INVENTORY
  SFFAS3_OL-11Other Categories of Inventory
  SFFAS3_OL-15OPERATING MATERIALS AND SUPPLIES
  SFFAS3_OL-17STOCKPILE MATERIALS
  SFFAS5_OL-14Events and Transactions
  SFFAS5_OL-20CAPITAL LEASES
  SFFAS5_OL-28PENSIONS, OTHER RETIREMENT BENEFITS, AND OTHER POSTEMPLOYMENT BENEFITS
  SFFAS5_OL-29Pensions
  SFFAS5_OL-32Accounting for the ORB Plan
  SFFAS5_OL-33Employer Entity Accounting
  SFFAS5_OL-35Other Postemployment Benefits (OPEB)
  SFFAS6_OL-1SFFAS 6 Accounting for Property, Plant, and Equipment
  SFFAS6_OL-22GENERAL PROPERTY, PLANT, AND EQUIPMENT
  SFFAS6_OL-31HERITAGE ASSETS
  SFFAS6_OL-34STEWARDSHIP LAND
  SFFAS7_OL-1SFFAS 7 Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting
  SFFAS7_OL-30Financing Imputed for Cost Subsidies
  SFFAS7_OL-38STATEMENT OF FINANCING
  SFFAS8_OL-20CHAPTER 2: STANDARD - HERITAGE ASSETS
  SFFAS8_OL-31CHAPTER 4: STANDARD - STEWARDSHIP LAND
  SFFAS8_OL-36CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY
  SFFAS10_OL-8Data Conversion Cost
  SFFAS10_OL-9Cutoff for Capitalization
  SFFAS10_OL-12Bundled Products and Services
  SFFAS10_OL-14Enhancements
  SFFAS10_OL-17Amortization
  SFFAS18_OL-6SUBSIDY REESTIMATES - AN AMENDMENT TO SFFAS No. 2
  SFFAS18_OL-7RECONCILIATION
  JFMIPSR9908_OL-1JFMIP SR-99-08 Direct Loan System Requirements
Recognize_Nonexchange_Transaction_RevenueEach non-exchange transaction must be recognized as revenue if the entity is legally entitled to it, and if the revenue is measurable and collectible.SFFAS7_OL-19Taxes and Duties
  SFFAS7_OL-20Fines and Penalties
Recognize_Receivable_LossA loss on a receivable must be recognized if the probability of collecting the receivable becomes less than 50 percent.SFFAS1_OL-82Accounts Receivable
  SFFAS2_OL-15Pre-1992 Direct Loans and Loan Guarantees
Recognize_Revenue_Earned_By_Different_EntityAny collected revenue must be recognized as a financing source by the retaining entity if the collected revenue is earned by another entity.SFFAS3_OL-21FORFEITED PROPERTY
  SFFAS7_OL-1SFFAS 7 Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting
  SFFAS7_OL-18The General Standard
Recognize_Subsidized_Cost_RevenueThe subsidized cost of goods or services received from another Government entity must be recognized as revenue equal to the imputed cost.SFFAS7_OL-27OTHER FINANCING SOURCES
Recognize_Transferred_AssetAn asset transferred from another entity must be recognized as other financing source for that period based on book value, if known, or at estimated fair market value as of the date of transfer.SFFAS3_OL-21FORFEITED PROPERTY
  SFFAS7_OL-27OTHER FINANCING SOURCES
  SFFAS7_OL-31Transfers of Assets
Recognize_Unrealized_Gain_LossThe allowance for unrealized holding gain/loss account ending balance must be computed as the difference between the historical cost of ending inventory and the acquisition cost of ending inventory.SFFAS3_OL-7INVENTORY
Reconcile_Transaction_BalanceEach intragovernmental transaction balance must be reconciled in the appropriate fund at the end of the reporting period, and any abnormal balance must be resolved.DoDFMRV3_OL-2630812 OTHER OBLIGATIONS
  DoDFMRV3_OL-3041502 STANDARDS
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV11B_OL-901101. REIMBURSEMENTS
  DoDFMRV12_OL-1870602. POLICY AND PROCEDURES
  DoDFMRV15_OL-1240801 INTRODUCTION
Record_PrepaymentEach advance or prepayment must be recorded as advances to others or a prepayment.SFFAS1_OL-82Accounts Receivable
  SFFAS1_OL-91Interest Receivable
  SFFAS1_OL-92Advances and Prepayments
  SFFAS1_OL-103Other Current Liabilities
  SFFAS2_OL-14Revenues and Expenses
  SFFAS7_OL-19Taxes and Duties
Record_Unfilled_OrderEach received and accepted authorized intragovernmental order must be recorded.DoDFMRV3_OL-2630812 OTHER OBLIGATIONS
  DoDFMRV3_OL-3041502 STANDARDS
  DoDFMRV4_OL-2650305 INTRAGOVERNMENTAL RECEIVABLES
  DoDFMRV11B_OL-901101. REIMBURSEMENTS
  DoDFMRV12_OL-1870602. POLICY AND PROCEDURES
  DoDFMRV15_OL-1240801 INTRODUCTION
Regular_ReviewsThe status of each committed fund must be reviewed and documented regularly.DoDFMRV3_OL-3231903 EXECUTION REQUIREMENTS
  DoDFMRV14_OL-340102 POLICY AND PROCEDURES
  DoDFMRV14_OL-380302 PRELIMINARY REVIEWS
Reimburse_DWCF_CostsThe Defense Working Capital Fund (DWCF) must be reimbursed for the cost of all goods and services ordered and produced resulting from an accepted customer order.DoDFMRV11B_OL-901101. REIMBURSEMENTS
Report_Budget_SubmissionThe Report on Budget Execution (SF- 133) must be submitted with cumulative amounts for each open Treasury Appropriation Fund Symbol (TAFS).OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
Report_Deposit_TransactionsEach deposit transaction must be reported to the U.S. Treasury.OMBCIRA-11_OL-5PART 1 GENERAL INFORMATION
  OMBCIRA-11_OL-54PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
  TFMV1P2_OL-371Section 3180 - Deposits in Transit System
  TFMV1P2_OL-139Chapter 3300
  TFMV1P4_OL-224Section 6040-Voided Checks
  TFMV1P4_OL-243Section 7045-Nonreceipt and Nonentitlement Claims Processing
  TFMV1P4_OL-245Section 7050-Accounting and Reporting Requirements
  TFMV1P4_OL-246Section 7055-Processing Check Forgery Claims
Report_Of_Programs_IndexFor all Report of Programs submitted to the OUSD(C) P&FC, each DoD Component must provide an index page and number the pages within each appropriation account.DoDFMRV3_OL-2350605 DD 1416, REPORT OF PROGRAMS
Report_Of_Programs_SubmittedThe Report of Programs must be submitted within 30 working days after the dates specified by the Under Secretary of Defense (Comptroller) (USD(C)) memorandum to the DoD Components.DoDFMRV3_OL-2350605 DD 1416, REPORT OF PROGRAMS
Reprogramming_Threshold_1Each reprogramming threshold must be established as a fixed dollar amount and/or a percentage of congressional basis.DoDFMRV3_OL-2340604 REPROGRAMMING ACTIONS
Reprogramming_Threshold_2Each reprogramming action above the threshold must have congressional approval.DoDFMRV3_OL-2340604 REPROGRAMMING ACTIONS
Reprogramming_Threshold_3Each reprogramming threshold must be based on predetermined levels specific to each subactivity group for each reprogramming action.DoDFMRV3_OL-2320602 REPROGRAMMING DOCUMENTS IN GENERAL
Required_MaterialEach apportionment or reapportionment request made to the Office of Management and Budget (OMB) must include all required materials.OMBCIRA-11_OL-229PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET
Retirement_Members_ListEach participating military officer must be managed in accordance with the Appointment, Promotion, and Involuntary Separation and Retirement for Members of the Warrant Officer Active-Duty List law.USC10_OL-165CHAPTER 33A - APPOINTMENT, PROMOTION, AND INVOLUNTARY SEPARATION AND RETIREMENT FOR MEMBERS ON THE WARRANT OFFICER ACTIVE-DUTY LIST
Revalue_Acquisition_CostAn allowance for unrealized gain/loss account must be established for the inventory account.SFFAS3_OL-7INVENTORY
Revalue_Inventory_AssetEach inventory asset valued under the latest acquisition cost method must be revalued periodically.SFFAS3_OL-7INVENTORY
Revised_For_AppropriationsThe Apportionment and Reapportionment Schedule (SF-132) must be revised and resubmitted for adjustments to appropriations and apportionments.OMBCIRA-11_OL-229PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET
SFIS_DefinitionsA Standard Financial Information Structure (SFIS) must be established throughout the DoD with standard accounting classification elements and definitions.SFFAS3_OL-7INVENTORY
  SFFAS3_OL-15OPERATING MATERIALS AND SUPPLIES
  SFFAS4_OL-28Need for Consistent Cost Accounting on a Regular Basis
  SFFAS4_OL-29Basic Cost Accounting Processes
  OMBCIRA-11_OL-5PART 1 GENERAL INFORMATION
  OMBCIRA-11_OL-54PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
  OMBCIRA-11_OL-229PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET
  OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
  OMBCIRA-11_OL-354PART 5 FEDERAL CREDIT
  TFMV1P2_OL-352Section 2525 - Expenditure Transactions Not Requiring Payment by Check
  TFMV1P2_OL-371Section 3180 - Deposits in Transit System
  TFMV1P2_OL-139Chapter 3300
  TFMV1P2_OL-448Section 4335-Reporting Requirements for Investments in Government Account Series Securities
  TFMV1P4_OL-209Section 4530 - Refund of Contractual Costs
  TFMV1P4_OL-224Section 6040-Voided Checks
  TFMV1P4_OL-243Section 7045-Nonreceipt and Nonentitlement Claims Processing
  TFMV1P4_OL-245Section 7050-Accounting and Reporting Requirements
  TFMV1P4_OL-246Section 7055-Processing Check Forgery Claims
  TFMV1P4_OL-248Section 7065-Miscellaneous Claims
  TFMV1P6_OL-248Section 2075 - RESPONSIBILITIES OF FEDERAL PROGRAM AGENCIES
  JFMIPFFMSR8_OL-2Chapter 1 - System Requirements Overview
  JFMIPSR0003_OL-1JFMIP-SR-00-3 Grant Financial Systems Requirements
  JFMIPSR0004_OL-1JFMIP-SR-00-4 Property Management Systems Requirements
  JFMIPSR0101_OL-1JFMIP-SR-01-01 Benefit System Requirements Federal Financial Management Systems Requirements
  JFMIPSR0104_OL-1JFMIP SR-01-04 Framework for Federal Financial Management Systems
  JFMIPSR0202_OL-1JFMIP-SR-02-02 Acquisition/Financial Systems Interface Requirements Federal Financial Management System Requirements
  JFMIPSR0302_OL-1JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements
  JFMIPSR9905_OL-1JFMIP SR-99-5 Human Resources & Payroll Systems Requirements
  JFMIPSR9908_OL-1JFMIP SR-99-08 Direct Loan System Requirements
  OFFM-0106_OL-2Introduction
  OFFM-0106_OL-4Core Financial System Overview
  OFFM-0106_OL-5Document and Transaction Control Process
  OFFM-0106_OL-31Cost Management Function
  OFFM-0106_OL-34Fund Balance with Treasury Management Function
Senior_Reserves_TrainingEach participating person must be developed in accordance with the Senior Reserve Officers Training Corps law.USC10_OL-216CHAPTER 103 - SENIOR RESERVE OFFICERS' TRAINING CORPS
Sequential_ACRN_OrderSequential Accounting Classification Reference Number (ACRN) order must be Alpha/Alpha, Alpha/Numeric, Numeric/Alpha, and Numeric/Numeric.DFARS_OL-66SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM
Sign_AgencyEach duly authorized agency head must sign the SF 132 for each independent agency, departmental bureau or subdivision.OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
Signing_Officer_InitialThe signing officer must initial next to each apportion amount change on every copy of the original SF 132.OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
Subsidiary_Account_Maintain_FundA subsidiary account must be established for each trust fund that invests in U.S. Treasury Securities issued by the Bureau of Public Debt.SFFAS1_OL-65SFFAS 1 Accounting for Selected Assets and Liabilities
  SFFAS1_OL-91Interest Receivable
  SFFAS1_OL-94Investments in Treasury Securities
  SFFAS1_OL-103Other Current Liabilities
  SFFAS1_OL-128APPENDIX B: ILLUSTRATION OF THE INTEREST METHOD FOR INVESTMENT DISCOUNT AND PREMIUM
  SFFAS5_OL-29Pensions
  SFFAS5_OL-32Accounting for the ORB Plan
  SFFAS7_OL-19Taxes and Duties
  SFFAS7_OL-34ACCOUNTABILITY FOR DEDICATED COLLECTIONS
  SFFAS7_OL-38STATEMENT OF FINANCING
  OMBCIRA-11_OL-54PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
  OMBCIRA-11_OL-229PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET
  OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
  OMBCIRA-21_OL-12J. General provisions for selected items of cost.
  TFMV1P2_OL-139Chapter 3300
  TFMV1P2_OL-413Section 3415-Authority
  TFMV1P2_OL-416Section 3430-Treasury's Policies on Agencies' Requirements
  TFMV1P2_OL-418Section 3440-Reconciling Cash and Investments Held Outside of the U.S. Treasury
  TFMV1P2_OL-446Section 4325-Availability of Funds
  TFMV1P2_OL-448Section 4335-Reporting Requirements for Investments in Government Account Series Securities
  TFMV1P2_OL-472Section 4706-Intragovernmental Requirements
  TFMV1P3_OL-98Section 3020 - GENERAL DESCRIPTION OF THE SYSTEM
  TFMV1P3_OL-102Section 3070 - SUBMISSION OF FORMS TO THE OFFICE OF PERSONNEL MANAGEMENT
  JFMIPMCAIG_OL-1Managerial Cost Accounting Implementation Guide
Subsidiary_Account_Unamortized_PremiumA subsidiary account for unamortized premiums or discounts must be established for each trust fund with investments in U.S. Treasury Securities issued by the Bureau of Public Debt.SFFAS1_OL-65SFFAS 1 Accounting for Selected Assets and Liabilities
  SFFAS1_OL-91Interest Receivable
  SFFAS1_OL-94Investments in Treasury Securities
  SFFAS1_OL-103Other Current Liabilities
  SFFAS1_OL-128APPENDIX B: ILLUSTRATION OF THE INTEREST METHOD FOR INVESTMENT DISCOUNT AND PREMIUM
  SFFAS5_OL-29Pensions
  SFFAS5_OL-32Accounting for the ORB Plan
  SFFAS7_OL-19Taxes and Duties
  SFFAS7_OL-34ACCOUNTABILITY FOR DEDICATED COLLECTIONS
  SFFAS7_OL-38STATEMENT OF FINANCING
  OMBCIRA-11_OL-54PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
  OMBCIRA-11_OL-229PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET
  OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
  OMBCIRA-21_OL-12J. General provisions for selected items of cost.
  TFMV1P2_OL-139Chapter 3300
  TFMV1P2_OL-413Section 3415-Authority
  TFMV1P2_OL-416Section 3430-Treasury's Policies on Agencies' Requirements
  TFMV1P2_OL-418Section 3440-Reconciling Cash and Investments Held Outside of the U.S. Treasury
  TFMV1P2_OL-446Section 4325-Availability of Funds
  TFMV1P2_OL-448Section 4335-Reporting Requirements for Investments in Government Account Series Securities
  TFMV1P2_OL-472Section 4706-Intragovernmental Requirements
  TFMV1P3_OL-98Section 3020 - GENERAL DESCRIPTION OF THE SYSTEM
  TFMV1P3_OL-102Section 3070 - SUBMISSION OF FORMS TO THE OFFICE OF PERSONNEL MANAGEMENT
  JFMIPMCAIG_OL-1Managerial Cost Accounting Implementation Guide
Sum_CIP_CostThe cost of each construction in progress (CIP) asset must be computed as the sum of all direct and indirect construction costs plus the costs incurred to bring the CIP asset to a form and location suitable for its intended use.SFFAS6_OL-22GENERAL PROPERTY, PLANT, AND EQUIPMENT
Supporting_EvidenceEach obligation must be supported by the documentary evidence required by 31 U.S.C.OMBCIRA-11_OL-5PART 1 GENERAL INFORMATION
  OMBCIRA-11_OL-229PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET
  OMBCIRA-11_OL-354PART 5 FEDERAL CREDIT
Three-Way_Match_CompareEach three-way match must compare the obligating document, receipt/acceptance, and payment request.OFFM-0106_OL-24Invoicing Process
Timely_DisbursementEach disbursement must be made in a timely fashion.OMBCIRA-11_OL-54PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
  OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
  OMBCIRA-110_OL-19Appendix A - Contract Provisions
  TFMV1P2_OL-350Section 2515 - Types of Expenditure Transactions Addressed in This Chapter
  TFMV1P2_OL-352Section 2525 - Expenditure Transactions Not Requiring Payment by Check
  TFMV1P2_OL-353Section 2530 - Expenditure Transactions Requiring Payment by Check
  TFMV1P2_OL-373Section 3190 - Statement of Differences
  TFMV1P2_OL-139Chapter 3300
  TFMV1P2_OL-462Section 4635-Borrowings From Treasury
  TFMV1P2_OL-465Section 4650-Credit Account Transactions and Reporting Procedures
  TFMV1P3_OL-90Section 2020-Compliance With Executive Order 13224 (Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit, or Support Terrorism) and Foreign Assets Control Regulations
  TFMV1P3_OL-91Section 2025-Prescribed Standard Forms
  TFMV1P3_OL-92Section 2030-Voucher Preparation and Scheduling
  TFMV1P3_OL-93Section 2035-Voucher Verification and Certification
  TFMV1P3_OL-94Section 2040-Method of Payment
  TFMV1P3_OL-101Section 3060 - PREPARING AND REPORTING THE JOURNAL VOUCHER (SF 2812) ON THE PAYING AGENCY'S STATEMENT OF TRANSACTIONS
  TFMV1P3_OL-113Section 4045-Accounting for Taxes
  TFMV1P3_OL-114Section 4050-Payment of Taxes
  TFMV1P3_OL-116Section 4060-Filing Annual Information Returns
  TFMV1P3_OL-120Section 4080-Levy for Unpaid Tax Liability
  TFMV1P3_OL-131Section 5050 - ACCOUNTING FOR WITHHELD TAXES
  TFMV1P3_OL-133Section 5060 - PAYMENT OF WITHHELD TAXES
  TFMV1P4_OL-165Section 1135-Delegations of Designation Authority (FMS 2958)
  TFMV1P4_OL-190Section 2025 - Basic Disbursement Requirements
  TFMV1P4_OL-191Section 2030 - Standard Form Vouchers
  TFMV1P4_OL-192Section 2035 - Information to be Furnished on Vouchers
  TFMV1P4_OL-193Section 2040 - Certification and Approval of Vouchers
  TFMV1P4_OL-194Section 2045 - Payments From Basic Vouchers
  TFMV1P4_OL-195Section 2050 - Payments From Treasury Electronic Certification System Voucher and Schedule of Payments
  TFMV1P4_OL-196Section 2055 - Payments From Paper SF 1166, Voucher and Schedule of Payments
  TFMV1P4_OL-197Section 2060 - Payments From SF 1166-EDP, Voucher and Schedule of Payments
  TFMV1P4_OL-198Section 2065 - Foreign Currency Payments
  TFMV1P4_OL-199Section 2070 - Furnishing of Enclosures or Inserts With Treasury Checks
  TFMV1P4_OL-200Section 2075 - Restricted Delivery of Checks
  TFMV1P4_OL-201Section 2080 - Designating Agents to Receive Salary Checks
  TFMV1P4_OL-204Section 3020-Third-Party Drafts
  TFMV1P4_OL-214Section 5035 - Drawing and Inscribing Treasury Checks
  TFMV1P4_OL-220Section 6020-Check-Issue Reporting
  TFMV1P4_OL-221Section 6025-Reporting of Documents by Disbursing Offices
  TFMV1P4_OL-224Section 6040-Voided Checks
  TFMV1P4_OL-225Section 6045-Checking Account Reconciliation Reports and Adjustments by FMS
  TFMV1P4_OL-226Section 6050-Check-Issue Adjustments by Disbursing Offices
  TFMV1P4_OL-240Section 7030-Available Check Cancellation Processing
  TFMV1P4_OL-242Section 7040-Determining the Status of Checks
  TFMV1P4_OL-246Section 7055-Processing Check Forgery Claims
  TFMV1P4_OL-247Section 7060-FMS 3864: The Agency Recertification Follow-Up
  TFMV1P4_OL-248Section 7065-Miscellaneous Claims
  TFMV1P4_OL-274Section 7125-Check Reclamations
  TFMV1P4_OL-275Section 7130-Interest, Penalty Charges, and Administrative Fees
  TFMV1P4_OL-276Section 7135-Collection Action
  TFMV1P4_OL-279Section 7150-Reporting to the IRS on IRS Form 1099-C: Cancellation of Debt
  TFMV1P4_OL-282Section 8020 - CHECKS, CHECK ISSUE RECORDS, AND DEPOSIT INFORMATION
  TFMV1P4_OL-287Section 8070 - Claims on Account of Non-Receipt, Loss, Theft, Destruction, Mutilation, or Forgery of Depositary Checks
  TFMV1P4_OL-288Section 8080 - Periodic Transfer of Proceeds of Uncurrent Checks
  TFMV1P4_OL-303Section 9065-Gains and Deficiencies
  TFMV1P6_OL-156Section 3020-Review of Agency Unclaimed Money Accounts
  TFMV1P6_OL-157Section 3025-Procedures for Transferring Unclaimed Moneys
  TFMV1P6_OL-183Section 4030-Recording and Reporting Automated Interagency Transactions
  TFMV1P6_OL-235Appendix 1 Examples of Large Deposits and Payments to be Reported to FMS' Funds Control Branch
Timely_Purchase_CardEach government purchase card payment must be made in a timely fashion.TFMV1P4_OL-210Section 4535 - Review and Approval of Billing Statement for Payment
Track_Unmatched_Payment_Request_AgeThe age, in days, for each unmatched payment request must be tracked only if the obligating documents, receipts, and/or acceptance are not matched to the payment request, as required by the matching terms.OFFM-0106_OL-26Payment Follow-Up Process
Tracked_DisbursementEach disbursement must be tracked and monitored.OMBCIRA-11_OL-54PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
  OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
  OMBCIRA-110_OL-19Appendix A - Contract Provisions
  TFMV1P2_OL-350Section 2515 - Types of Expenditure Transactions Addressed in This Chapter
  TFMV1P2_OL-352Section 2525 - Expenditure Transactions Not Requiring Payment by Check
  TFMV1P2_OL-353Section 2530 - Expenditure Transactions Requiring Payment by Check
  TFMV1P2_OL-373Section 3190 - Statement of Differences
  TFMV1P2_OL-139Chapter 3300
  TFMV1P2_OL-462Section 4635-Borrowings From Treasury
  TFMV1P2_OL-465Section 4650-Credit Account Transactions and Reporting Procedures
  TFMV1P3_OL-90Section 2020-Compliance With Executive Order 13224 (Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit, or Support Terrorism) and Foreign Assets Control Regulations
  TFMV1P3_OL-91Section 2025-Prescribed Standard Forms
  TFMV1P3_OL-92Section 2030-Voucher Preparation and Scheduling
  TFMV1P3_OL-93Section 2035-Voucher Verification and Certification
  TFMV1P3_OL-94Section 2040-Method of Payment
  TFMV1P3_OL-101Section 3060 - PREPARING AND REPORTING THE JOURNAL VOUCHER (SF 2812) ON THE PAYING AGENCY'S STATEMENT OF TRANSACTIONS
  TFMV1P3_OL-113Section 4045-Accounting for Taxes
  TFMV1P3_OL-114Section 4050-Payment of Taxes
  TFMV1P3_OL-116Section 4060-Filing Annual Information Returns
  TFMV1P3_OL-120Section 4080-Levy for Unpaid Tax Liability
  TFMV1P3_OL-131Section 5050 - ACCOUNTING FOR WITHHELD TAXES
  TFMV1P3_OL-133Section 5060 - PAYMENT OF WITHHELD TAXES
  TFMV1P4_OL-165Section 1135-Delegations of Designation Authority (FMS 2958)
  TFMV1P4_OL-190Section 2025 - Basic Disbursement Requirements
  TFMV1P4_OL-191Section 2030 - Standard Form Vouchers
  TFMV1P4_OL-192Section 2035 - Information to be Furnished on Vouchers
  TFMV1P4_OL-193Section 2040 - Certification and Approval of Vouchers
  TFMV1P4_OL-194Section 2045 - Payments From Basic Vouchers
  TFMV1P4_OL-195Section 2050 - Payments From Treasury Electronic Certification System Voucher and Schedule of Payments
  TFMV1P4_OL-196Section 2055 - Payments From Paper SF 1166, Voucher and Schedule of Payments
  TFMV1P4_OL-197Section 2060 - Payments From SF 1166-EDP, Voucher and Schedule of Payments
  TFMV1P4_OL-198Section 2065 - Foreign Currency Payments
  TFMV1P4_OL-199Section 2070 - Furnishing of Enclosures or Inserts With Treasury Checks
  TFMV1P4_OL-200Section 2075 - Restricted Delivery of Checks
  TFMV1P4_OL-201Section 2080 - Designating Agents to Receive Salary Checks
  TFMV1P4_OL-204Section 3020-Third-Party Drafts
  TFMV1P4_OL-214Section 5035 - Drawing and Inscribing Treasury Checks
  TFMV1P4_OL-220Section 6020-Check-Issue Reporting
  TFMV1P4_OL-221Section 6025-Reporting of Documents by Disbursing Offices
  TFMV1P4_OL-224Section 6040-Voided Checks
  TFMV1P4_OL-225Section 6045-Checking Account Reconciliation Reports and Adjustments by FMS
  TFMV1P4_OL-226Section 6050-Check-Issue Adjustments by Disbursing Offices
  TFMV1P4_OL-240Section 7030-Available Check Cancellation Processing
  TFMV1P4_OL-242Section 7040-Determining the Status of Checks
  TFMV1P4_OL-246Section 7055-Processing Check Forgery Claims
  TFMV1P4_OL-247Section 7060-FMS 3864: The Agency Recertification Follow-Up
  TFMV1P4_OL-248Section 7065-Miscellaneous Claims
  TFMV1P4_OL-274Section 7125-Check Reclamations
  TFMV1P4_OL-275Section 7130-Interest, Penalty Charges, and Administrative Fees
  TFMV1P4_OL-276Section 7135-Collection Action
  TFMV1P4_OL-279Section 7150-Reporting to the IRS on IRS Form 1099-C: Cancellation of Debt
  TFMV1P4_OL-282Section 8020 - CHECKS, CHECK ISSUE RECORDS, AND DEPOSIT INFORMATION
  TFMV1P4_OL-287Section 8070 - Claims on Account of Non-Receipt, Loss, Theft, Destruction, Mutilation, or Forgery of Depositary Checks
  TFMV1P4_OL-288Section 8080 - Periodic Transfer of Proceeds of Uncurrent Checks
  TFMV1P4_OL-303Section 9065-Gains and Deficiencies
  TFMV1P6_OL-156Section 3020-Review of Agency Unclaimed Money Accounts
  TFMV1P6_OL-157Section 3025-Procedures for Transferring Unclaimed Moneys
  TFMV1P6_OL-183Section 4030-Recording and Reporting Automated Interagency Transactions
  TFMV1P6_OL-235Appendix 1 Examples of Large Deposits and Payments to be Reported to FMS' Funds Control Branch
Transaction_Control_ProcessCommon transaction control processes must be used for similar transactions.JFMIPSR0003_OL-1JFMIP-SR-00-3 Grant Financial Systems Requirements
  JFMIPSR9908_OL-1JFMIP SR-99-08 Direct Loan System Requirements
Treasury_ApportionmentThe DoD request to combine Treasury Apportionment Fund Symbol (TAFS) on the apportionment must be submitted via email to Office of Management and Budget (OMB).OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
Trial_BalanceEach trial balance account must be consistent with the United States Standard General Ledger attributes.JFMIPSR0301_OL-1JFMIP-SR-03-01 Revenue System Requirements
  OFFM-0106_OL-15Financial Reporting Process
Trial_Balance_ReportingAn on-line summary trial balance reporting capability must be implemented at each internal fund, organization, and Treasury Accounting Symbol/Treasury Appropriation Fund Symbol level.DoDFMRV4_OL-35CHAPTER 4 INVENTORY AND RELATED PROPERTY
Two-Way_Match_CompareEach two-way match must compare the obligating document and payment request, or obligating document and receipt.OFFM-0106_OL-24Invoicing Process
Uncollectible_AllowanceAn allowance for an estimated uncollectible amount must be recognized.SFFAS1_OL-82Accounts Receivable
  SFFAS2_OL-15Pre-1992 Direct Loans and Loan Guarantees
Uncollectible_ReceivableA loss due to an uncollectible receivable must be measured through a systematic methodology.SFFAS1_OL-82Accounts Receivable
  SFFAS2_OL-15Pre-1992 Direct Loans and Loan Guarantees
Value_CIP_Record_CostThe value of each Construction in Progress asset must be recorded at cost.SFFAS6_OL-22GENERAL PROPERTY, PLANT, AND EQUIPMENT
Value_Seized_PropertyEach seized or forfeited property asset must be valued based on market value.SFFAS3_OL-19SEIZED PROPERTY
  SFFAS3_OL-21FORFEITED PROPERTY
Value_Transfer_PPEThe value of each construction in progress (CIP) asset placed in service must be transferred to a General Property, Plant and Equipment (PPE) account.SFFAS6_OL-22GENERAL PROPERTY, PLANT, AND EQUIPMENT
Vendor_Payment_After_MatchingVendor payment must not be made until each matching process is complete, except in cases of advance payments or prepayments.OFFM-0106_OL-24Invoicing Process
Vendor_Payment_ScheduledVendor payment must be scheduled in accordance with the Prompt Payment Act.OFFM-0106_OL-25Disbursing Process
Vouchered_DisbursementEach disbursement must be properly and accurately recorded and vouchered.OMBCIRA-11_OL-54PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
  OMBCIRA-11_OL-258PART 4 INSTRUCTIONS ON BUDGET EXECUTION
  OMBCIRA-110_OL-19Appendix A - Contract Provisions
  TFMV1P2_OL-350Section 2515 - Types of Expenditure Transactions Addressed in This Chapter
  TFMV1P2_OL-352Section 2525 - Expenditure Transactions Not Requiring Payment by Check
  TFMV1P2_OL-353Section 2530 - Expenditure Transactions Requiring Payment by Check
  TFMV1P2_OL-373Section 3190 - Statement of Differences
  TFMV1P2_OL-139Chapter 3300
  TFMV1P2_OL-462Section 4635-Borrowings From Treasury
  TFMV1P2_OL-465Section 4650-Credit Account Transactions and Reporting Procedures
  TFMV1P3_OL-90Section 2020-Compliance With Executive Order 13224 (Blocking Property and Prohibiting Transactions With Persons Who Commit, Threaten To Commit, or Support Terrorism) and Foreign Assets Control Regulations
  TFMV1P3_OL-91Section 2025-Prescribed Standard Forms
  TFMV1P3_OL-92Section 2030-Voucher Preparation and Scheduling
  TFMV1P3_OL-93Section 2035-Voucher Verification and Certification
  TFMV1P3_OL-94Section 2040-Method of Payment
  TFMV1P3_OL-101Section 3060 - PREPARING AND REPORTING THE JOURNAL VOUCHER (SF 2812) ON THE PAYING AGENCY'S STATEMENT OF TRANSACTIONS
  TFMV1P3_OL-113Section 4045-Accounting for Taxes
  TFMV1P3_OL-114Section 4050-Payment of Taxes
  TFMV1P3_OL-116Section 4060-Filing Annual Information Returns
  TFMV1P3_OL-120Section 4080-Levy for Unpaid Tax Liability
  TFMV1P3_OL-131Section 5050 - ACCOUNTING FOR WITHHELD TAXES
  TFMV1P3_OL-133Section 5060 - PAYMENT OF WITHHELD TAXES
  TFMV1P4_OL-165Section 1135-Delegations of Designation Authority (FMS 2958)
  TFMV1P4_OL-190Section 2025 - Basic Disbursement Requirements
  TFMV1P4_OL-191Section 2030 - Standard Form Vouchers
  TFMV1P4_OL-192Section 2035 - Information to be Furnished on Vouchers
  TFMV1P4_OL-193Section 2040 - Certification and Approval of Vouchers
  TFMV1P4_OL-194Section 2045 - Payments From Basic Vouchers
  TFMV1P4_OL-195Section 2050 - Payments From Treasury Electronic Certification System Voucher and Schedule of Payments
  TFMV1P4_OL-196Section 2055 - Payments From Paper SF 1166, Voucher and Schedule of Payments
  TFMV1P4_OL-197Section 2060 - Payments From SF 1166-EDP, Voucher and Schedule of Payments
  TFMV1P4_OL-198Section 2065 - Foreign Currency Payments
  TFMV1P4_OL-199Section 2070 - Furnishing of Enclosures or Inserts With Treasury Checks
  TFMV1P4_OL-200Section 2075 - Restricted Delivery of Checks
  TFMV1P4_OL-201Section 2080 - Designating Agents to Receive Salary Checks
  TFMV1P4_OL-204Section 3020-Third-Party Drafts
  TFMV1P4_OL-214Section 5035 - Drawing and Inscribing Treasury Checks
  TFMV1P4_OL-220Section 6020-Check-Issue Reporting
  TFMV1P4_OL-221Section 6025-Reporting of Documents by Disbursing Offices
  TFMV1P4_OL-224Section 6040-Voided Checks
  TFMV1P4_OL-225Section 6045-Checking Account Reconciliation Reports and Adjustments by FMS
  TFMV1P4_OL-226Section 6050-Check-Issue Adjustments by Disbursing Offices
  TFMV1P4_OL-240Section 7030-Available Check Cancellation Processing
  TFMV1P4_OL-242Section 7040-Determining the Status of Checks
  TFMV1P4_OL-246Section 7055-Processing Check Forgery Claims
  TFMV1P4_OL-247Section 7060-FMS 3864: The Agency Recertification Follow-Up
  TFMV1P4_OL-248Section 7065-Miscellaneous Claims
  TFMV1P4_OL-274Section 7125-Check Reclamations
  TFMV1P4_OL-275Section 7130-Interest, Penalty Charges, and Administrative Fees
  TFMV1P4_OL-276Section 7135-Collection Action
  TFMV1P4_OL-279Section 7150-Reporting to the IRS on IRS Form 1099-C: Cancellation of Debt
  TFMV1P4_OL-282Section 8020 - CHECKS, CHECK ISSUE RECORDS, AND DEPOSIT INFORMATION
  TFMV1P4_OL-287Section 8070 - Claims on Account of Non-Receipt, Loss, Theft, Destruction, Mutilation, or Forgery of Depositary Checks
  TFMV1P4_OL-288Section 8080 - Periodic Transfer of Proceeds of Uncurrent Checks
  TFMV1P4_OL-303Section 9065-Gains and Deficiencies
  TFMV1P6_OL-156Section 3020-Review of Agency Unclaimed Money Accounts
  TFMV1P6_OL-157Section 3025-Procedures for Transferring Unclaimed Moneys
  TFMV1P6_OL-183Section 4030-Recording and Reporting Automated Interagency Transactions
  TFMV1P6_OL-235Appendix 1 Examples of Large Deposits and Payments to be Reported to FMS' Funds Control Branch
WIP_Cost_RevaluationEach work in progress (WIP) cost revaluation must be recorded in the original WIP account.SFFAS4_OL-27REQUIREMENT FOR COST ACCOUNTING
  SFFAS4_OL-28Need for Consistent Cost Accounting on a Regular Basis
  SFFAS4_OL-29Basic Cost Accounting Processes
WIP_RevaluationThe value of each finished work in progress (WIP) asset must be decremented from the WIP account and incremented to an Inventory account.SFFAS3_OL-11Other Categories of Inventory
  JFMIPSR0302_OL-1JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements
WIP_Subsidiary_LedgerEach cost incurred by a work in progress (WIP) project must be recorded in a WIP subsidiary ledger.SFFAS3_OL-7INVENTORY
  SFFAS3_OL-11Other Categories of Inventory
  SFFAS3_OL-15OPERATING MATERIALS AND SUPPLIES
Work_In_AdvanceA customer work order may begin in an emergency situation prior to receipt and acceptance of the formal work order if the work is covered by a continuing resolution, supported by a letter of intent, or if a commanding officer's order is issued and the current obligation authority covers the order.DoDFMRV11B_OL-901101. REIMBURSEMENTS