Operational Rule |
Description |
LRP Unique ID |
LRP Section |
Accounting_Period_Budget_Authority | Budget 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-229 | PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET |
| | OMBCIRA-11_OL-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
| | OMBCIRA-11_OL-354 | PART 5 FEDERAL CREDIT |
| | OMBCIRA-11_OL-396 | PART 7 PLANNING, BUDGETING, ACQUISITION, AND MANAGEMENT OF CAPITAL ASSETS |
Accumulate_Cost | The full cost of each consumed resource must be accumulated by each responsibility segment by resource type. | SFFAS3_OL-7 | INVENTORY |
| | SFFAS3_OL-11 | Other Categories of Inventory |
| | SFFAS3_OL-15 | OPERATING MATERIALS AND SUPPLIES |
| | SFFAS3_OL-16 | Other Categories of Operating Materials and Supplies |
| | SFFAS3_OL-17 | STOCKPILE MATERIALS |
| | SFFAS3_OL-19 | SEIZED PROPERTY |
| | SFFAS3_OL-21 | FORFEITED PROPERTY |
| | SFFAS4_OL-29 | Basic Cost Accounting Processes |
| | SFFAS4_OL-47 | Accounting Example |
| | SFFAS4_OL-48 | Cost Accumulation |
| | SFFAS4_OL-49 | Cost Assignment |
| | SFFAS4_OL-50 | Directly tracing costs to outputs |
| | SFFAS4_OL-51 | Assigning costs on a cause-and-effect basis |
| | SFFAS4_OL-52 | Allocating costs |
| | SFFAS4_OL-53 | Cost-benefit considerations |
| | SFFAS4_OL-54 | Selecting a Costing Methodology |
| | SFFAS4_OL-55 | Activity-based costing (ABC) |
| | SFFAS4_OL-56 | Job order costing |
| | SFFAS4_OL-57 | Process costing |
| | SFFAS4_OL-58 | Standard costing |
| | SFFAS6_OL-17 | CAPITALIZATION THRESHOLDS |
| | SFFAS6_OL-22 | GENERAL PROPERTY, PLANT, AND EQUIPMENT |
| | SFFAS6_OL-31 | HERITAGE ASSETS |
| | SFFAS6_OL-34 | STEWARDSHIP LAND |
| | SFFAS8_OL-13 | Stewardship Information |
| | SFFAS8_OL-31 | CHAPTER 4: STANDARD - STEWARDSHIP LAND |
| | SFFAS10_OL-10 | Multiuse Software |
| | SFFAS10_OL-11 | Integrated Software |
| | SFFAS10_OL-13 | Capitalization Thresholds |
| | SFFAS10_OL-14 | Enhancements |
| | SFFAS10_OL-15 | Post-implementation/Operational Software |
| | SFFAS10_OL-16 | Developmental Software |
| | SFFAS10_OL-17 | Amortization |
| | SFFAS10_OL-19 | Implementation |
| | SFFAS23_OL-10 | Initial Capitalization |
| | JFMIPSR0004_OL-1 | JFMIP-SR-00-4 Property Management Systems Requirements |
Accurate_Purchase_Card | Each government purchase card payment must be accurate. | TFMV1P4_OL-210 | Section 4535 - Review and Approval of Billing Statement for Payment |
Acquisition_Cost_Of_Asset | The 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-21 | Foreclosure of Post-1991 Direct Loans and Guaranteed Loans |
| | SFFAS6_OL-1 | SFFAS 6 Accounting for Property, Plant, and Equipment |
| | SFFAS6_OL-22 | GENERAL PROPERTY, PLANT, AND EQUIPMENT |
| | SFFAS7_OL-38 | STATEMENT OF FINANCING |
| | SFFAS10_OL-6 | Software Used as General PP&E |
| | SFFAS10_OL-7 | Capitalizable Cost |
| | SFFAS10_OL-10 | Multiuse Software |
| | SFFAS10_OL-11 | Integrated Software |
| | SFFAS10_OL-12 | Bundled Products and Services |
| | SFFAS10_OL-14 | Enhancements |
| | JFMIPSR0001_OL-2 | JFMIP-SR-00-01 Guaranteed Loan Systems Requirements |
| | JFMIPSR0004_OL-1 | JFMIP-SR-00-4 Property Management Systems Requirements |
| | JFMIPSR0302_OL-1 | JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements |
Adjust_Unrealized_Holding_Account | The allowance for unrealized holding gain/loss account balance must be adjusted each time the inventory balance is adjusted. | SFFAS3_OL-7 | INVENTORY |
Allocation_Transfer | A single, consolidated apportionment request must be submitted for allocation transfers. | OMBCIRA-11_OL-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
Amount_Budget_Authority | Budget Authority must be recorded in the amount specified by law or regulation. | OMBCIRA-11_OL-229 | PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET |
| | OMBCIRA-11_OL-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
| | OMBCIRA-11_OL-354 | PART 5 FEDERAL CREDIT |
| | OMBCIRA-11_OL-396 | PART 7 PLANNING, BUDGETING, ACQUISITION, AND MANAGEMENT OF CAPITAL ASSETS |
Anti_Deficiency_Act_Violations | Each Anti-deficiency Act violation must be reported to the President and the Congress. | OMBCIRA-11_OL-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
Apportionment_Request_2 | Each consolidated apportionment request must encompass the parent Treasury Appropriation Fund Symbol (TAFS) and all allocation accounts. | OMBCIRA-11_OL-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
Apportionments_Treasury_Appropriation_Fund_Symbol | Each apportionment must be requested at the Treasury Appropriation Fund Symbol using an Apportionment and Reapportionment Schedule (SF-132). | OMBCIRA-11_OL-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
Appropriation_Recognition | An appropriation must be recognized as revenue when it is used for goods and services received, or when benefits and grants are provided. | SFFAS7_OL-27 | OTHER FINANCING SOURCES |
Asset_Claim_Authority | Any claim to an asset established by an entity must be based on legal authority. | SFFAS1_OL-82 | Accounts Receivable |
| | SFFAS1_OL-91 | Interest Receivable |
| | SFFAS2_OL-14 | Revenues and Expenses |
| | SFFAS7_OL-19 | Taxes and Duties |
Asset_Claims | Any claim to an asset established by an entity must be recognized as a receivable. | SFFAS1_OL-82 | Accounts Receivable |
| | SFFAS1_OL-91 | Interest Receivable |
| | SFFAS2_OL-14 | Revenues and Expenses |
| | SFFAS7_OL-19 | Taxes and Duties |
Bill_Customer | Each customer must be billed for provided goods and services. | DoDFMRV3_OL-263 | 0812 OTHER OBLIGATIONS |
| | DoDFMRV3_OL-304 | 1502 STANDARDS |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV11B_OL-90 | 1101. REIMBURSEMENTS |
| | DoDFMRV12_OL-187 | 0602. POLICY AND PROCEDURES |
| | DoDFMRV15_OL-124 | 0801 INTRODUCTION |
Bill_Customer_Account | The 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-90 | 1101. REIMBURSEMENTS |
Budget_Exhibits | Coordination and reconciliation with budget exhibits must take place before final submission. | DoDFMRV2B_OL-244 | 1801 GENERAL |
Budgetary_Resources_Information | The Statement of Budgetary Resources must be displayed as required supplementary information for major Treasury Appropriation Fund Symbols (TAFS). | OMBCIRA-11_OL-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
CIP_Asset_Value_Record | Each construction in progress (CIP) asset value adjustment must be recorded in the original CIP account. | SFFAS6_OL-22 | GENERAL PROPERTY, PLANT, AND EQUIPMENT |
Calculate_Total_Cost | An entity must include direct and indirect costs in calculating total cost. | SFFAS4_OL-29 | Basic Cost Accounting Processes |
| | SFFAS4_OL-45 | Accounting and Implementation Guidance |
| | SFFAS4_OL-47 | Accounting Example |
| | SFFAS4_OL-49 | Cost Assignment |
| | SFFAS4_OL-52 | Allocating costs |
| | SFFAS8_OL-13 | Stewardship Information |
Calculation_Estimate | Calculation must be made to provide an initial estimate for SF 132. | OMBCIRA-11_OL-354 | PART 5 FEDERAL CREDIT |
Cancel_Reduce_Order | The Defense Working Capital Fund (DWCF) must bill a customer for the direct costs associated with an order cancellation or order reduction. | DoDFMRV11B_OL-90 | 1101. REIMBURSEMENTS |
Classified_Information_Cleared | Classified information must be cleared before a procurement instrument must be closed. | 48CFR_OL-62 | PART 4-ADMINISTRATIVE MATTERS |
| | DFARS_OL-50 | SUBPART 204.8--CONTRACT FILES |
Closed_Treasury_Appropriation | An obligation must not be applied to a closed Treasury appropriation. | OMBCIRA-11_OL-5 | PART 1 GENERAL INFORMATION |
Collect_Revenue_Earned_By_Different_Entity | An entity collecting revenue that is earned by another entity must not offset any gross costs with the revenue collected. | SFFAS7_OL-1 | SFFAS 7 Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting |
Collection | A 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-352 | Section 2525 - Expenditure Transactions Not Requiring Payment by Check |
| | TFMV1P2_OL-371 | Section 3180 - Deposits in Transit System |
| | TFMV1P2_OL-448 | Section 4335-Reporting Requirements for Investments in Government Account Series Securities |
| | TFMV1P4_OL-209 | Section 4530 - Refund of Contractual Costs |
| | TFMV1P4_OL-248 | Section 7065-Miscellaneous Claims |
| | TFMV1P6_OL-248 | Section 2075 - RESPONSIBILITIES OF FEDERAL PROGRAM AGENCIES |
Collection_Deemed_Authorized | Each collection must be authorized prior to recording or processing the funds. | TFMV1P2_OL-352 | Section 2525 - Expenditure Transactions Not Requiring Payment by Check |
| | TFMV1P2_OL-371 | Section 3180 - Deposits in Transit System |
| | TFMV1P2_OL-448 | Section 4335-Reporting Requirements for Investments in Government Account Series Securities |
| | TFMV1P4_OL-248 | Section 7065-Miscellaneous Claims |
| | TFMV1P6_OL-248 | Section 2075 - RESPONSIBILITIES OF FEDERAL PROGRAM AGENCIES |
Collection_Prompt_Recording | Each collection must be promptly and accurately recorded. | TFMV1P2_OL-352 | Section 2525 - Expenditure Transactions Not Requiring Payment by Check |
| | TFMV1P2_OL-448 | Section 4335-Reporting Requirements for Investments in Government Account Series Securities |
| | TFMV1P4_OL-209 | Section 4530 - Refund of Contractual Costs |
| | TFMV1P4_OL-248 | Section 7065-Miscellaneous Claims |
Collection_Voucher | Each collection voucher must be recorded. | DoDFMRV3_OL-263 | 0812 OTHER OBLIGATIONS |
| | DoDFMRV3_OL-304 | 1502 STANDARDS |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV11B_OL-90 | 1101. REIMBURSEMENTS |
| | DoDFMRV12_OL-187 | 0602. POLICY AND PROCEDURES |
| | DoDFMRV15_OL-124 | 0801 INTRODUCTION |
Commitment_Basis | Each commitment must be based upon a firm procurement request, an order, a directive, or an equivalent instrument. | DoDFMRV3_OL-253 | 0802 COMMITMENTS |
| | DoDFMRV3_OL-256 | 0805 RECORDING OBLIGATIONS FOR COMMERCIAL PROCUREMENT CONTRACTS AND ORDERS |
| | DoDFMRV3_OL-280 | 1105 RESPONSIBILITIES FOR FUNDING OVERAGED UNMATCHED DISBURSEMENTS AND NEGATIVE UNLIQUIDATED OBLIGATIONS |
| | DoDFMRV3_OL-305 | 1503 ACCOUNT ADJUSTMENTS AND ACCOUNT CLOSING PROCEDURES |
| | DoDFMRV4_OL-301 | 1203. UNITED STATES STANDARD GENERAL LEDGER ACCOUNTS |
| | DoDFMRV4_OL-304 | 1303 ACCOUNTING PROCEDURES FOR RECORDING ENVIRONMENTAL LIABILITIES |
| | DoDFMRV14_OL-34 | 0102 POLICY AND PROCEDURES |
Commitment_Document | Each commitment document must be signed by the official responsible for administrative control of the funds affected. | DoDFMRV3_OL-253 | 0802 COMMITMENTS |
| | DoDFMRV3_OL-256 | 0805 RECORDING OBLIGATIONS FOR COMMERCIAL PROCUREMENT CONTRACTS AND ORDERS |
| | DoDFMRV3_OL-280 | 1105 RESPONSIBILITIES FOR FUNDING OVERAGED UNMATCHED DISBURSEMENTS AND NEGATIVE UNLIQUIDATED OBLIGATIONS |
| | DoDFMRV3_OL-304 | 1502 STANDARDS |
| | DoDFMRV3_OL-305 | 1503 ACCOUNT ADJUSTMENTS AND ACCOUNT CLOSING PROCEDURES |
| | DoDFMRV4_OL-301 | 1203. UNITED STATES STANDARD GENERAL LEDGER ACCOUNTS |
| | DoDFMRV14_OL-34 | 0102 POLICY AND PROCEDURES |
Commitment_Document_2 | A signed commitment document must be maintained for each commitment transaction. | DoDFMRV3_OL-253 | 0802 COMMITMENTS |
| | DoDFMRV3_OL-256 | 0805 RECORDING OBLIGATIONS FOR COMMERCIAL PROCUREMENT CONTRACTS AND ORDERS |
| | DoDFMRV3_OL-280 | 1105 RESPONSIBILITIES FOR FUNDING OVERAGED UNMATCHED DISBURSEMENTS AND NEGATIVE UNLIQUIDATED OBLIGATIONS |
| | DoDFMRV3_OL-304 | 1502 STANDARDS |
| | DoDFMRV3_OL-305 | 1503 ACCOUNT ADJUSTMENTS AND ACCOUNT CLOSING PROCEDURES |
| | DoDFMRV4_OL-301 | 1203. UNITED STATES STANDARD GENERAL LEDGER ACCOUNTS |
| | DoDFMRV14_OL-34 | 0102 POLICY AND PROCEDURES |
Commitment_Establishment | A commitment must not be established for funds in an expired or cancelled account. | DoDFMRV3_OL-253 | 0802 COMMITMENTS |
| | DoDFMRV3_OL-256 | 0805 RECORDING OBLIGATIONS FOR COMMERCIAL PROCUREMENT CONTRACTS AND ORDERS |
| | DoDFMRV3_OL-280 | 1105 RESPONSIBILITIES FOR FUNDING OVERAGED UNMATCHED DISBURSEMENTS AND NEGATIVE UNLIQUIDATED OBLIGATIONS |
| | DoDFMRV3_OL-304 | 1502 STANDARDS |
| | DoDFMRV3_OL-305 | 1503 ACCOUNT ADJUSTMENTS AND ACCOUNT CLOSING PROCEDURES |
| | DoDFMRV4_OL-301 | 1203. UNITED STATES STANDARD GENERAL LEDGER ACCOUNTS |
| | DoDFMRV14_OL-34 | 0102 POLICY AND PROCEDURES |
Commitment_Limit | A commitment must not exceed the unobligated/uncommitted balance available for obligation in the affected fund. | DoDFMRV3_OL-253 | 0802 COMMITMENTS |
| | DoDFMRV3_OL-256 | 0805 RECORDING OBLIGATIONS FOR COMMERCIAL PROCUREMENT CONTRACTS AND ORDERS |
| | DoDFMRV3_OL-280 | 1105 RESPONSIBILITIES FOR FUNDING OVERAGED UNMATCHED DISBURSEMENTS AND NEGATIVE UNLIQUIDATED OBLIGATIONS |
| | DoDFMRV3_OL-304 | 1502 STANDARDS |
| | DoDFMRV3_OL-305 | 1503 ACCOUNT ADJUSTMENTS AND ACCOUNT CLOSING PROCEDURES |
| | DoDFMRV4_OL-301 | 1203. UNITED STATES STANDARD GENERAL LEDGER ACCOUNTS |
| | DoDFMRV14_OL-34 | 0102 POLICY AND PROCEDURES |
Commitment_Required | A commitment must be established prior to the obligation of associated DoD funds. | DoDFMRV3_OL-253 | 0802 COMMITMENTS |
| | DoDFMRV3_OL-256 | 0805 RECORDING OBLIGATIONS FOR COMMERCIAL PROCUREMENT CONTRACTS AND ORDERS |
| | DoDFMRV3_OL-280 | 1105 RESPONSIBILITIES FOR FUNDING OVERAGED UNMATCHED DISBURSEMENTS AND NEGATIVE UNLIQUIDATED OBLIGATIONS |
| | DoDFMRV3_OL-304 | 1502 STANDARDS |
| | DoDFMRV3_OL-305 | 1503 ACCOUNT ADJUSTMENTS AND ACCOUNT CLOSING PROCEDURES |
| | DoDFMRV4_OL-301 | 1203. UNITED STATES STANDARD GENERAL LEDGER ACCOUNTS |
| | DoDFMRV14_OL-34 | 0102 POLICY AND PROCEDURES |
Common_Processes | Common processes must control, validate, and process similar types of financial transactions. | SFFAS1_OL-65 | SFFAS 1 Accounting for Selected Assets and Liabilities |
| | SFFAS1_OL-92 | Advances and Prepayments |
| | SFFAS1_OL-94 | Investments in Treasury Securities |
| | SFFAS1_OL-101 | Accounts Payable |
| | SFFAS1_OL-103 | Other Current Liabilities |
| | SFFAS2_OL-18 | B. MODIFICATION OF LOAN GUARANTEES |
| | SFFAS2_OL-20 | D. DISCLOSURE |
| | SFFAS5_OL-2 | SFFAS 5 Accounting for Liabilities of the Federal Government |
| | SFFAS5_OL-32 | Accounting for the ORB Plan |
| | SFFAS6_OL-22 | GENERAL PROPERTY, PLANT, AND EQUIPMENT |
| | SFFAS23_OL-10 | Initial Capitalization |
| | OMBCIRA-11_OL-5 | PART 1 GENERAL INFORMATION |
| | OMBCIRA-11_OL-229 | PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET |
| | OMBCIRA-11_OL-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
| | OMBCIRA-11_OL-354 | PART 5 FEDERAL CREDIT |
| | OMBCIRA-129_OL-14 | III. CREDIT MANAGEMENT AND EXTENSION POLICY |
| | OMBCIRA-129_OL-15 | IV. MANAGING THE FEDERAL GOVERNMENT'S RECEIVABLES |
| | TFMV1P2_OL-334 | Section 1015-Principles and Features of the System of Central Accounts |
| | TFMV1P2_OL-352 | Section 2525 - Expenditure Transactions Not Requiring Payment by Check |
| | TFMV1P2_OL-371 | Section 3180 - Deposits in Transit System |
| | TFMV1P2_OL-417 | Section 3435-Agencies' Reporting Responsibilities and Requirements |
| | TFMV1P2_OL-448 | Section 4335-Reporting Requirements for Investments in Government Account Series Securities |
| | TFMV1P4_OL-189 | Section 2020 - Control Over Disbursements |
| | TFMV1P4_OL-209 | Section 4530 - Refund of Contractual Costs |
| | TFMV1P4_OL-248 | Section 7065-Miscellaneous Claims |
| | TFMV1P6_OL-248 | Section 2075 - RESPONSIBILITIES OF FEDERAL PROGRAM AGENCIES |
| | JFMIPFFMSR8_OL-2 | Chapter 1 - System Requirements Overview |
| | JFMIPSR0001_OL-2 | JFMIP-SR-00-01 Guaranteed Loan Systems Requirements |
| | JFMIPSR0003_OL-1 | JFMIP-SR-00-3 Grant Financial Systems Requirements |
| | JFMIPSR0004_OL-1 | JFMIP-SR-00-4 Property Management Systems Requirements |
| | JFMIPSR0101_OL-1 | JFMIP-SR-01-01 Benefit System Requirements Federal Financial Management Systems Requirements |
| | JFMIPSR0104_OL-1 | JFMIP SR-01-04 Framework for Federal Financial Management Systems |
| | JFMIPSR0202_OL-1 | JFMIP-SR-02-02 Acquisition/Financial Systems Interface Requirements Federal Financial Management System Requirements |
| | JFMIPSR0301_OL-1 | JFMIP-SR-03-01 Revenue System Requirements |
| | JFMIPSR0302_OL-1 | JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements |
| | JFMIPSR9904_OL-1 | JFMIP SR-99-04 Seized Property and Forfeited Assets Systems Requirements |
| | JFMIPSR9905_OL-1 | JFMIP SR-99-5 Human Resources & Payroll Systems Requirements |
| | JFMIPSR9908_OL-1 | JFMIP SR-99-08 Direct Loan System Requirements |
| | JFMIPSR9909_OL-1 | JFMIP SR-99-09 Travel System Requirements |
| | OFFM-0106_OL-3 | Internal Control Requirements |
| | OFFM-0106_OL-4 | Core Financial System Overview |
| | OFFM-0106_OL-5 | Document and Transaction Control Process |
| | OFFM-0106_OL-7 | System-Generated Transactions Process |
| | OFFM-0106_OL-8 | Audit Trails Process |
| | OFFM-0106_OL-10 | Transaction Definition Process |
| | OFFM-0106_OL-11 | General Ledger Updating and Editing Process |
| | OFFM-0106_OL-12 | Upward/Downward Spending Adjustment Process |
| | OFFM-0106_OL-13 | General Ledger Analysis and Reconciliation Process |
| | OFFM-0106_OL-18 | Budget Authority Process |
| | OFFM-0106_OL-19 | Funds Distribution Process |
| | OFFM-0106_OL-20 | Funds Control Process |
| | OFFM-0106_OL-21 | Funds Status Process |
| | OFFM-0106_OL-22 | Payment Management Function |
| | OFFM-0106_OL-25 | Disbursing Process |
| | OFFM-0106_OL-37 | Technical System Requirements |
| | OFFM-0106_OL-40 | Interoperability |
| | OFFM-0106_OL-41 | Workflow/Messaging |
| | OFFM-0106_OL-45 | Operations |
Common_Validation_Processes | Common standards and procedures must be used to validate similar transactions. | JFMIPSR0003_OL-1 | JFMIP-SR-00-3 Grant Financial Systems Requirements |
| | JFMIPSR9908_OL-1 | JFMIP SR-99-08 Direct Loan System Requirements |
Compute_Inventory_Allowance | Each unrealized holding gain/loss on an inventory asset must be recognized in the inventory account. | SFFAS3_OL-7 | INVENTORY |
Consistent_Cost_Method | The full cost of each consumed resource must be recognized using a consistent costing methodology appropriate to the responsibility segment's operating environment. | SFFAS3_OL-7 | INVENTORY |
| | SFFAS3_OL-11 | Other Categories of Inventory |
| | SFFAS3_OL-15 | OPERATING MATERIALS AND SUPPLIES |
| | SFFAS3_OL-16 | Other Categories of Operating Materials and Supplies |
| | SFFAS3_OL-17 | STOCKPILE MATERIALS |
| | SFFAS3_OL-19 | SEIZED PROPERTY |
| | SFFAS3_OL-21 | FORFEITED PROPERTY |
| | SFFAS4_OL-29 | Basic Cost Accounting Processes |
| | SFFAS4_OL-47 | Accounting Example |
| | SFFAS4_OL-48 | Cost Accumulation |
| | SFFAS4_OL-49 | Cost Assignment |
| | SFFAS4_OL-50 | Directly tracing costs to outputs |
| | SFFAS4_OL-51 | Assigning costs on a cause-and-effect basis |
| | SFFAS4_OL-52 | Allocating costs |
| | SFFAS4_OL-53 | Cost-benefit considerations |
| | SFFAS4_OL-54 | Selecting a Costing Methodology |
| | SFFAS4_OL-55 | Activity-based costing (ABC) |
| | SFFAS4_OL-56 | Job order costing |
| | SFFAS4_OL-57 | Process costing |
| | SFFAS4_OL-58 | Standard costing |
| | SFFAS6_OL-17 | CAPITALIZATION THRESHOLDS |
| | SFFAS6_OL-22 | GENERAL PROPERTY, PLANT, AND EQUIPMENT |
| | SFFAS6_OL-31 | HERITAGE ASSETS |
| | SFFAS6_OL-34 | STEWARDSHIP LAND |
| | SFFAS8_OL-13 | Stewardship Information |
| | SFFAS8_OL-31 | CHAPTER 4: STANDARD - STEWARDSHIP LAND |
| | SFFAS10_OL-10 | Multiuse Software |
| | SFFAS10_OL-11 | Integrated Software |
| | SFFAS10_OL-13 | Capitalization Thresholds |
| | SFFAS10_OL-14 | Enhancements |
| | SFFAS10_OL-15 | Post-implementation/Operational Software |
| | SFFAS10_OL-16 | Developmental Software |
| | SFFAS10_OL-17 | Amortization |
| | SFFAS10_OL-19 | Implementation |
| | SFFAS23_OL-10 | Initial Capitalization |
| | JFMIPSR0004_OL-1 | JFMIP-SR-00-4 Property Management Systems Requirements |
Consistent_General_Ledger | A general ledger consistent with the U.S. Standard General Ledger must be implemented at each level of the DoD. | SFFAS3_OL-7 | INVENTORY |
| | SFFAS4_OL-29 | Basic Cost Accounting Processes |
| | OMBCIRA-11_OL-5 | PART 1 GENERAL INFORMATION |
| | OMBCIRA-11_OL-229 | PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET |
| | OMBCIRA-11_OL-354 | PART 5 FEDERAL CREDIT |
| | TFMV1P2_OL-352 | Section 2525 - Expenditure Transactions Not Requiring Payment by Check |
| | TFMV1P2_OL-371 | Section 3180 - Deposits in Transit System |
| | TFMV1P2_OL-448 | Section 4335-Reporting Requirements for Investments in Government Account Series Securities |
| | TFMV1P4_OL-209 | Section 4530 - Refund of Contractual Costs |
| | TFMV1P4_OL-248 | Section 7065-Miscellaneous Claims |
| | TFMV1P6_OL-248 | Section 2075 - RESPONSIBILITIES OF FEDERAL PROGRAM AGENCIES |
| | JFMIPSR0101_OL-1 | JFMIP-SR-01-01 Benefit System Requirements Federal Financial Management Systems Requirements |
| | JFMIPSR0202_OL-1 | JFMIP-SR-02-02 Acquisition/Financial Systems Interface Requirements Federal Financial Management System Requirements |
| | JFMIPSR0301_OL-1 | JFMIP-SR-03-01 Revenue System Requirements |
| | JFMIPSR0302_OL-1 | JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements |
| | JFMIPSR9908_OL-1 | JFMIP SR-99-08 Direct Loan System Requirements |
| | OFFM-0106_OL-9 | General Ledger Management Function |
| | OFFM-0106_OL-15 | Financial Reporting Process |
Consolidated_Apportionment_Requests | The DoD must provide a list of allocations when submitting consolidated apportionment requests. | OMBCIRA-11_OL-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
Constructive_Receipt_PPE_Asset | An 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-21 | Foreclosure of Post-1991 Direct Loans and Guaranteed Loans |
| | SFFAS3_OL-7 | INVENTORY |
| | SFFAS3_OL-15 | OPERATING MATERIALS AND SUPPLIES |
| | SFFAS3_OL-16 | Other Categories of Operating Materials and Supplies |
| | SFFAS3_OL-17 | STOCKPILE MATERIALS |
| | SFFAS3_OL-19 | SEIZED PROPERTY |
| | SFFAS3_OL-21 | FORFEITED PROPERTY |
| | SFFAS5_OL-20 | CAPITAL LEASES |
| | SFFAS6_OL-1 | SFFAS 6 Accounting for Property, Plant, and Equipment |
| | SFFAS6_OL-22 | GENERAL PROPERTY, PLANT, AND EQUIPMENT |
| | SFFAS7_OL-38 | STATEMENT OF FINANCING |
| | SFFAS10_OL-6 | Software Used as General PP&E |
| | SFFAS10_OL-7 | Capitalizable Cost |
| | SFFAS10_OL-10 | Multiuse Software |
| | SFFAS10_OL-11 | Integrated Software |
| | SFFAS10_OL-12 | Bundled Products and Services |
| | SFFAS10_OL-14 | Enhancements |
| | JFMIPSR0001_OL-2 | JFMIP-SR-00-01 Guaranteed Loan Systems Requirements |
| | JFMIPSR0004_OL-1 | JFMIP-SR-00-4 Property Management Systems Requirements |
| | JFMIPSR0302_OL-1 | JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements |
| | JFMIPSR9904_OL-1 | JFMIP SR-99-04 Seized Property and Forfeited Assets Systems Requirements |
| | OFFM-0106_OL-22 | Payment Management Function |
| | OFFM-0106_OL-23 | Accounts Payable Process |
Contingency_Recognized_As_Liability | A contingency must be recognized as a liability if the associated outflow of resources is probable, measurable, and material. | SFFAS5_OL-14 | Events and Transactions |
| | SFFAS5_OL-18 | Criteria for Recognition of a Contingent Liability |
| | SFFAS5_OL-35 | Other Postemployment Benefits (OPEB) |
Contract-wide_By_Cancellation_Date_Payment_1 | If 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-66 | SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM |
Contract-wide_By_Cancellation_Date_Payment_2 | For 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-66 | SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM |
Contract-wide_By_Fiscal_Year_Payment_1 | If 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-66 | SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM |
Contract-wide_By_Fiscal_Year_Payment_2 | For 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-66 | SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM |
Contract-wide_Contracting_Officer_Specified_ACRN_Order_Payment | If 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-66 | SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM |
Contract-wide_Proration_Payment | If 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-66 | SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM |
Contract-wide_Sequential_ACRN_Order_Payment | If 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-66 | SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM |
Contract_Action_Reporting_2 | A contract action report must be issued for every award. | DFARS_OL-45 | SUBPART 204.6--CONTRACT REPORTING |
Contract_Distribution_Guidance | Each DoD contract will be distributed in accordance with the DFARS and DFARS Process Guidance Instructions. | DFARS_OL-38 | SUBPART 204.2--CONTRACT DISTRIBUTION |
Contract_Or_Order_Payment_Instructions | Each contract or order must describe payment instructions in Section G (Contact Administration Data). | DFARS_OL-66 | SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM |
Control_Accounting | The accounting process must control and execute period-end closing, accrual, and consolidation processes. | OMBCIRA-11_OL-5 | PART 1 GENERAL INFORMATION |
| | OMBCIRA-11_OL-229 | PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET |
| | OMBCIRA-11_OL-354 | PART 5 FEDERAL CREDIT |
| | OMBCIRA-129_OL-15 | IV. MANAGING THE FEDERAL GOVERNMENT'S RECEIVABLES |
| | TFMV1P2_OL-352 | Section 2525 - Expenditure Transactions Not Requiring Payment by Check |
| | TFMV1P2_OL-371 | Section 3180 - Deposits in Transit System |
| | TFMV1P2_OL-448 | Section 4335-Reporting Requirements for Investments in Government Account Series Securities |
| | TFMV1P4_OL-209 | Section 4530 - Refund of Contractual Costs |
| | TFMV1P4_OL-248 | Section 7065-Miscellaneous Claims |
| | TFMV1P6_OL-248 | Section 2075 - RESPONSIBILITIES OF FEDERAL PROGRAM AGENCIES |
| | JFMIPSR0003_OL-1 | JFMIP-SR-00-3 Grant Financial Systems Requirements |
| | JFMIPSR0101_OL-1 | JFMIP-SR-01-01 Benefit System Requirements Federal Financial Management Systems Requirements |
| | JFMIPSR0301_OL-1 | JFMIP-SR-03-01 Revenue System Requirements |
| | JFMIPSR9905_OL-1 | JFMIP SR-99-5 Human Resources & Payroll Systems Requirements |
| | OFFM-0106_OL-7 | System-Generated Transactions Process |
| | OFFM-0106_OL-15 | Financial Reporting Process |
Core_Consolidation_Formulation | Each allocation transfer account must be consolidated and reported separately at the parent level during budget formulation. | OMBCIRA-11_OL-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
Core_Consolidation_Formulation_1 | Each allocation transfer account must be reported separately during budget execution. | OMBCIRA-11_OL-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
Core_Export_Planning | The Core financial system must provide automated functionality to export budget planning data. | OFFM-0106_OL-16 | Budgetary Resource Management Function |
Core_Financial_Management_Service_Report | Each 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-441 | Section 4250-Reporting Requirements |
Core_Financial_Operating | The Core financial system must provide automated functionality to capture financial operating and spending plans by month, quarter and year. | OFFM-0106_OL-16 | Budgetary Resource Management Function |
Core_Funded_Organization | The Core financial system must provide automated functionality to capture spending plans and operating plans for any funded organization or accounting classification. | OFFM-0106_OL-16 | Budgetary Resource Management Function |
Core_Future_Appropriations | The 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-160 | CHAPTER 4 - OFFICE OF THE SECRETARY OF DEFENSE |
Core_System_1 | The 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-20 | Funds Control Process |
Core_System_10 | The Core financial system must provide automated functionality to generate a budgetary query. | OFFM-0106_OL-21 | Funds Status Process |
Core_System_11 | The Core financial system must provide automated functionality to validate the funds availability balances used for funds and status control reporting. | OFFM-0106_OL-21 | Funds Status Process |
Core_System_12 | The Core financial system must provide automated functionality to generate funds status reports and user alerts based on agency-defined thresholds. | OFFM-0106_OL-41 | Workflow/Messaging |
Core_System_2 | The 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-20 | Funds Control Process |
Core_System_3 | The 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-20 | Funds Control Process |
Core_System_4 | The Core financial system must provide automated functionality to apply funds control to close obligations, commitment documents, and document lines. | OFFM-0106_OL-20 | Funds Control Process |
Core_System_5 | The Core financial system must provide automated functionality in applying funds control to record advance payment refunds by document or document line. | OFFM-0106_OL-20 | Funds Control Process |
Core_System_6 | The Core financial system must provide automated functionality in applying funds control to record expenditures incurred against advance payments made. | OFFM-0106_OL-20 | Funds Control Process |
Core_System_7 | The Core financial system must provide automated functionality to generate the Status of Funds query and report. | OFFM-0106_OL-21 | Funds Status Process |
Core_System_8 | The Core financial system must provide automated functionality to generate contract activity reports. | OFFM-0106_OL-21 | Funds Status Process |
Core_System_9 | The Core financial system must provide automated functionality to generate the Reimbursable Agreement Activity Report. | OFFM-0106_OL-21 | Funds Status Process |
Cost_Of_Goods_Sold_Cost_Method | The cost of a good sold must be valued at historical cost. | SFFAS3_OL-7 | INVENTORY |
| | SFFAS3_OL-11 | Other Categories of Inventory |
| | SFFAS3_OL-17 | STOCKPILE MATERIALS |
Cost_Reporting | Each reporting entity must report the full costs of outputs in general purpose financial reports. | SFFAS3_OL-7 | INVENTORY |
| | SFFAS3_OL-15 | OPERATING MATERIALS AND SUPPLIES |
| | SFFAS4_OL-29 | Basic Cost Accounting Processes |
| | SFFAS4_OL-36 | FULL COST |
| | SFFAS4_OL-37 | Direct Costs |
| | SFFAS4_OL-38 | Indirect Costs |
| | SFFAS4_OL-39 | Certain Cost Elements |
| | SFFAS4_OL-40 | Costs of Public Assistance and Social Insurance Programs |
| | SFFAS4_OL-41 | Costs related to Property, Plant and Equipment |
| | SFFAS4_OL-42 | Non-production costs |
| | SFFAS5_OL-20 | CAPITAL LEASES |
| | SFFAS6_OL-1 | SFFAS 6 Accounting for Property, Plant, and Equipment |
| | SFFAS6_OL-22 | GENERAL PROPERTY, PLANT, AND EQUIPMENT |
| | SFFAS6_OL-31 | HERITAGE ASSETS |
| | SFFAS6_OL-34 | STEWARDSHIP LAND |
| | SFFAS8_OL-13 | Stewardship Information |
| | SFFAS8_OL-20 | CHAPTER 2: STANDARD - HERITAGE ASSETS |
| | SFFAS8_OL-36 | CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY |
| | SFFAS10_OL-6 | Software Used as General PP&E |
| | SFFAS10_OL-7 | Capitalizable Cost |
| | SFFAS10_OL-12 | Bundled Products and Services |
| | SFFAS10_OL-15 | Post-implementation/Operational Software |
| | SFFAS23_OL-8 | Amendments to Existing Standards |
| | SFFAS23_OL-10 | Initial Capitalization |
Credit_Program_Expenses | The credit program account must include only administrative expenses closely related to the program. | OMBCIRA-11_OL-354 | PART 5 FEDERAL CREDIT |
DWCF_Request_Reimbursable | The 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-90 | 1101. REIMBURSEMENTS |
Debt_Collection | Each agency must have a program to recover delinquent debt. | JFMIPSR0003_OL-1 | JFMIP-SR-00-3 Grant Financial Systems Requirements |
| | JFMIPSR9908_OL-1 | JFMIP SR-99-08 Direct Loan System Requirements |
Debt_Collection_Authority | A debt collection program must adhere to guidelines in statutory authority. | JFMIPSR0003_OL-1 | JFMIP-SR-00-3 Grant Financial Systems Requirements |
| | JFMIPSR9908_OL-1 | JFMIP SR-99-08 Direct Loan System Requirements |
Debt_Collection_Program | A 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-1 | JFMIP-SR-00-3 Grant Financial Systems Requirements |
| | JFMIPSR9908_OL-1 | JFMIP SR-99-08 Direct Loan System Requirements |
Delinquent_Debt_01 | Customer/debtor information shall be passed to the accounting system using the Accounts Receivable Principal Balance data exchange format. | PL104-134_OL-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_02 | Accounting 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-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_03 | Agencies must maintain data on receivables that have been written off but not closed out. | PL104-134_OL-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_04 | Active collection efforts must be resumed upon removal of temporary suspended status for debts classified as currently not collectible. | PL104-134_OL-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_05 | The agency must periodically evaluate the status of delinquent debt and consider whether to discontinue collection efforts and close-out the debt. | PL104-134_OL-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_06 | Debts of $500,000 or more must be referred to the Department of Justice for approval to terminate collection action. | PL104-134_OL-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_07 | Debt 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-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_08 | A public receivable that has been written-off shall be classified in the accounting system as CNC or closed out. | PL104-134_OL-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_09 | Public 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-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_10 | A 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-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_11 | Collections 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-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_12 | Administrative 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-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_13 | Agencies shall age and report on outstanding receivable balances in 30-day intervals (e.g., 30, 60, 90 and 120 days). | PL104-134_OL-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_14 | An 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-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_15 | The 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-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_16 | Interest accrues on the outstanding principal balance of a debt from the date of delinquency | PL104-134_OL-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_17 | A 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-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_18 | The Accounts Receivable balance shall be captured using the data requirements of the Accounts Receivable Principal Balance data exchange format | PL104-134_OL-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_19 | In compromising a debt, the agency must write off as close-out the amount of the debt forgiven by compromise. | PL104-134_OL-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_20 | The creditor agency must maintain its original debtor records. | PL104-134_OL-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_21 | The creditor agency is responsible for any and all financial reporting associated with the debt. | PL104-134_OL-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_22 | A customer record must be maintained for each receivable. | PL104-134_OL-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_23 | Customer information shall be captured in and passed to the accounting system using the Accounts Receivable Principal Balance data exchange format. | PL104-134_OL-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_24 | Information must be captured to detail multiple customers/debtors who are liable for an agency accounts receivable. | PL104-134_OL-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_25 | The 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-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_26 | All 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-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_27 | Accounting entries for unbilled accounts receivable transactions shall be recorded in the entity's accounting system | PL104-134_OL-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_28 | A 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-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_29 | A debt shall become delinquent when payment is not made by the due date specified in the initial billing notice | PL104-134_OL-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_30 | A 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-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_31 | A delinquent debt in litigation or forbearance such as bankruptcy, foreclosure, or under appeal is not legally enforceable. | PL104-134_OL-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_32 | A 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-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_33 | A delinquent debt currently at the Department of Justice is not otherwise legally enforceable. | PL104-134_OL-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_34 | A 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-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_35 | A delinquent debt owned by a foreign government of sovereign is not otherwise legally enforceable. | PL104-134_OL-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_36 | A delinquent debt owed by a NAFI is not otherwise legally enforceable. | PL104-134_OL-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_37 | Accounts 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-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_38 | The agency shall refer all compromise proposals in excess of $100,000 to the DOJ for its concurrence in the compromise. | PL104-134_OL-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_39 | The agency shall report all compromised and closed-out debt of $600 or more to the IRS on Form 1099-C. | PL104-134_OL-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_40 | The agency shall cease collection efforts when a debt is closed out. | PL104-134_OL-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_41 | An IRS Form 1099-C is provided to the debtor for the outstanding debt balance when a debt is closed out. | PL104-134_OL-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_42 | The 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-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_43 | The 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-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_44 | The agency shall transfer outstanding delinquent debt information to Treasury using a Treasury IAI data exchange format. | PL104-134_OL-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_45 | Accounting entries for billed accounts receivable transactions shall be recorded in the entity's accounting system. | PL104-134_OL-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_46 | Accrued 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 date | PL104-134_OL-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Delinquent_Debt_47 | The status information in the Accounts Receivable Principal Balance shall be used to establish or update the Accounts Receivable. | PL104-134_OL-1 | Public Law 104-134 Debt Collection Improvement Act of 1996 |
| | OFFM-0106_OL-27 | Receivable Management Function |
| | OFFM-0106_OL-28 | Receivables and Billing Process |
| | OFFM-0106_OL-29 | Debt Management Process |
| | OFFM-0106_OL-30 | Collections and Offsets Process |
| | DoDFMRV4_OL-254 | 0204 DEFENSE WORKING CAPITAL ACCOUNTS (DWCF) |
| | DoDFMRV4_OL-23 | CHAPTER 3 RECEIVABLES |
| | DoDFMRV4_OL-259 | 0303 RECEIVABLES POLICY AND PROCEDURES |
| | DoDFMRV4_OL-264 | 0304 PUBLIC RECEIVABLES |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV4_OL-267 | 0306 REPORTING RECEIVABLES DUE FROM THE PUBLIC |
| | DoDFMRV4_OL-268 | 0307 REPORTING RECEIVABLES IN THE DEPARTMENT OF DEFENSE FINANCIAL STATEMENTS |
| | DoDFMRV4_OL-271 | ANNEX 1 INTEREST, PENALTIES, AND ADMINISTRATIVE CHARGES |
Deposit_Collections | Each collection must be deposited to an appropriation, fund, or receipt account. | OMBCIRA-11_OL-5 | PART 1 GENERAL INFORMATION |
| | OMBCIRA-11_OL-354 | PART 5 FEDERAL CREDIT |
Detail_Budget_Execution_Report | Each Report on Budget Execution (SF-133) must contain the same detail level as Apportionment and Reapportionment Schedule (SF-132). | OMBCIRA-11_OL-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
Disbursement | Each disbursement must be issued via an authorized payment medium. | OMBCIRA-11_OL-54 | PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES |
| | OMBCIRA-11_OL-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
| | OMBCIRA-110_OL-19 | Appendix A - Contract Provisions |
| | TFMV1P2_OL-350 | Section 2515 - Types of Expenditure Transactions Addressed in This Chapter |
| | TFMV1P2_OL-352 | Section 2525 - Expenditure Transactions Not Requiring Payment by Check |
| | TFMV1P2_OL-353 | Section 2530 - Expenditure Transactions Requiring Payment by Check |
| | TFMV1P2_OL-373 | Section 3190 - Statement of Differences |
| | TFMV1P2_OL-139 | Chapter 3300 |
| | TFMV1P2_OL-462 | Section 4635-Borrowings From Treasury |
| | TFMV1P2_OL-465 | Section 4650-Credit Account Transactions and Reporting Procedures |
| | TFMV1P3_OL-90 | Section 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-91 | Section 2025-Prescribed Standard Forms |
| | TFMV1P3_OL-92 | Section 2030-Voucher Preparation and Scheduling |
| | TFMV1P3_OL-93 | Section 2035-Voucher Verification and Certification |
| | TFMV1P3_OL-94 | Section 2040-Method of Payment |
| | TFMV1P3_OL-101 | Section 3060 - PREPARING AND REPORTING THE JOURNAL VOUCHER (SF 2812) ON THE PAYING AGENCY'S STATEMENT OF TRANSACTIONS |
| | TFMV1P3_OL-113 | Section 4045-Accounting for Taxes |
| | TFMV1P3_OL-114 | Section 4050-Payment of Taxes |
| | TFMV1P3_OL-116 | Section 4060-Filing Annual Information Returns |
| | TFMV1P3_OL-120 | Section 4080-Levy for Unpaid Tax Liability |
| | TFMV1P3_OL-131 | Section 5050 - ACCOUNTING FOR WITHHELD TAXES |
| | TFMV1P3_OL-133 | Section 5060 - PAYMENT OF WITHHELD TAXES |
| | TFMV1P4_OL-165 | Section 1135-Delegations of Designation Authority (FMS 2958) |
| | TFMV1P4_OL-190 | Section 2025 - Basic Disbursement Requirements |
| | TFMV1P4_OL-191 | Section 2030 - Standard Form Vouchers |
| | TFMV1P4_OL-192 | Section 2035 - Information to be Furnished on Vouchers |
| | TFMV1P4_OL-193 | Section 2040 - Certification and Approval of Vouchers |
| | TFMV1P4_OL-194 | Section 2045 - Payments From Basic Vouchers |
| | TFMV1P4_OL-195 | Section 2050 - Payments From Treasury Electronic Certification System Voucher and Schedule of Payments |
| | TFMV1P4_OL-196 | Section 2055 - Payments From Paper SF 1166, Voucher and Schedule of Payments |
| | TFMV1P4_OL-197 | Section 2060 - Payments From SF 1166-EDP, Voucher and Schedule of Payments |
| | TFMV1P4_OL-198 | Section 2065 - Foreign Currency Payments |
| | TFMV1P4_OL-199 | Section 2070 - Furnishing of Enclosures or Inserts With Treasury Checks |
| | TFMV1P4_OL-200 | Section 2075 - Restricted Delivery of Checks |
| | TFMV1P4_OL-201 | Section 2080 - Designating Agents to Receive Salary Checks |
| | TFMV1P4_OL-204 | Section 3020-Third-Party Drafts |
| | TFMV1P4_OL-214 | Section 5035 - Drawing and Inscribing Treasury Checks |
| | TFMV1P4_OL-220 | Section 6020-Check-Issue Reporting |
| | TFMV1P4_OL-221 | Section 6025-Reporting of Documents by Disbursing Offices |
| | TFMV1P4_OL-224 | Section 6040-Voided Checks |
| | TFMV1P4_OL-225 | Section 6045-Checking Account Reconciliation Reports and Adjustments by FMS |
| | TFMV1P4_OL-226 | Section 6050-Check-Issue Adjustments by Disbursing Offices |
| | TFMV1P4_OL-240 | Section 7030-Available Check Cancellation Processing |
| | TFMV1P4_OL-242 | Section 7040-Determining the Status of Checks |
| | TFMV1P4_OL-246 | Section 7055-Processing Check Forgery Claims |
| | TFMV1P4_OL-247 | Section 7060-FMS 3864: The Agency Recertification Follow-Up |
| | TFMV1P4_OL-248 | Section 7065-Miscellaneous Claims |
| | TFMV1P4_OL-274 | Section 7125-Check Reclamations |
| | TFMV1P4_OL-275 | Section 7130-Interest, Penalty Charges, and Administrative Fees |
| | TFMV1P4_OL-276 | Section 7135-Collection Action |
| | TFMV1P4_OL-279 | Section 7150-Reporting to the IRS on IRS Form 1099-C: Cancellation of Debt |
| | TFMV1P4_OL-282 | Section 8020 - CHECKS, CHECK ISSUE RECORDS, AND DEPOSIT INFORMATION |
| | TFMV1P4_OL-287 | Section 8070 - Claims on Account of Non-Receipt, Loss, Theft, Destruction, Mutilation, or Forgery of Depositary Checks |
| | TFMV1P4_OL-288 | Section 8080 - Periodic Transfer of Proceeds of Uncurrent Checks |
| | TFMV1P4_OL-303 | Section 9065-Gains and Deficiencies |
| | TFMV1P6_OL-156 | Section 3020-Review of Agency Unclaimed Money Accounts |
| | TFMV1P6_OL-157 | Section 3025-Procedures for Transferring Unclaimed Moneys |
| | TFMV1P6_OL-183 | Section 4030-Recording and Reporting Automated Interagency Transactions |
| | TFMV1P6_OL-235 | Appendix 1 Examples of Large Deposits and Payments to be Reported to FMS' Funds Control Branch |
Discount_Amortization | Each discount must be amortized over the life of the investment in U.S. Treasury Securities issued by the Bureau of Public Debt. | SFFAS1_OL-65 | SFFAS 1 Accounting for Selected Assets and Liabilities |
| | SFFAS1_OL-91 | Interest Receivable |
| | SFFAS1_OL-94 | Investments in Treasury Securities |
| | SFFAS1_OL-103 | Other Current Liabilities |
| | SFFAS1_OL-128 | APPENDIX B: ILLUSTRATION OF THE INTEREST METHOD FOR INVESTMENT DISCOUNT AND PREMIUM |
| | SFFAS5_OL-29 | Pensions |
| | SFFAS5_OL-32 | Accounting for the ORB Plan |
| | SFFAS7_OL-19 | Taxes and Duties |
| | SFFAS7_OL-34 | ACCOUNTABILITY FOR DEDICATED COLLECTIONS |
| | SFFAS7_OL-38 | STATEMENT OF FINANCING |
| | OMBCIRA-11_OL-54 | PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES |
| | OMBCIRA-11_OL-229 | PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET |
| | OMBCIRA-11_OL-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
| | OMBCIRA-21_OL-12 | J. General provisions for selected items of cost. |
| | TFMV1P2_OL-139 | Chapter 3300 |
| | TFMV1P2_OL-413 | Section 3415-Authority |
| | TFMV1P2_OL-416 | Section 3430-Treasury's Policies on Agencies' Requirements |
| | TFMV1P2_OL-418 | Section 3440-Reconciling Cash and Investments Held Outside of the U.S. Treasury |
| | TFMV1P2_OL-446 | Section 4325-Availability of Funds |
| | TFMV1P2_OL-448 | Section 4335-Reporting Requirements for Investments in Government Account Series Securities |
| | TFMV1P2_OL-472 | Section 4706-Intragovernmental Requirements |
| | TFMV1P3_OL-98 | Section 3020 - GENERAL DESCRIPTION OF THE SYSTEM |
| | TFMV1P3_OL-102 | Section 3070 - SUBMISSION OF FORMS TO THE OFFICE OF PERSONNEL MANAGEMENT |
| | JFMIPMCAIG_OL-1 | Managerial Cost Accounting Implementation Guide |
Discount_Taken_Cost_Effective | Each discount taken by the government must be more cost effective than the Treasury Current Value of Funds Rate. | OFFM-0106_OL-25 | Disbursing Process |
DoD_Obligations_Against | Each 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-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
DoD_Provided_For | Each DoD organization must record any appropriation and funding allocation amounts provided to another federal agency in a transfer allocation account. | OMBCIRA-11_OL-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
Donated_PPE_Value | Each donated Property, Plant and Equipment (PPE) asset must be recognized at fair value at the time of acceptance. | SFFAS6_OL-22 | GENERAL PROPERTY, PLANT, AND EQUIPMENT |
Due_Date_Electronic_Submission | The 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-244 | 1801 GENERAL |
Electronic_Signature_By_External_Systems | The 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-5 | CHAPTER 2 DISCOUNT OFFERS AND REBATES/REFUNDS |
Entity_Cost_Accounting | Managerial cost accounting must be performed by each entity on a regular basis. | SFFAS4_OL-29 | Basic Cost Accounting Processes |
| | SFFAS4_OL-30 | Complexity of Cost Accounting Processes |
| | SFFAS4_OL-31 | Cost Findings, Studies, and Analyses |
| | SFFAS10_OL-4 | Software Development Phases |
Entity_Investment_Security | A 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-65 | SFFAS 1 Accounting for Selected Assets and Liabilities |
| | SFFAS1_OL-91 | Interest Receivable |
| | SFFAS1_OL-94 | Investments in Treasury Securities |
| | SFFAS1_OL-103 | Other Current Liabilities |
| | SFFAS1_OL-128 | APPENDIX B: ILLUSTRATION OF THE INTEREST METHOD FOR INVESTMENT DISCOUNT AND PREMIUM |
| | SFFAS5_OL-29 | Pensions |
| | SFFAS5_OL-32 | Accounting for the ORB Plan |
| | SFFAS7_OL-19 | Taxes and Duties |
| | SFFAS7_OL-34 | ACCOUNTABILITY FOR DEDICATED COLLECTIONS |
| | SFFAS7_OL-38 | STATEMENT OF FINANCING |
| | OMBCIRA-11_OL-54 | PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES |
| | OMBCIRA-11_OL-229 | PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET |
| | OMBCIRA-11_OL-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
| | OMBCIRA-21_OL-12 | J. General provisions for selected items of cost. |
| | TFMV1P2_OL-139 | Chapter 3300 |
| | TFMV1P2_OL-413 | Section 3415-Authority |
| | TFMV1P2_OL-416 | Section 3430-Treasury's Policies on Agencies' Requirements |
| | TFMV1P2_OL-418 | Section 3440-Reconciling Cash and Investments Held Outside of the U.S. Treasury |
| | TFMV1P2_OL-446 | Section 4325-Availability of Funds |
| | TFMV1P2_OL-448 | Section 4335-Reporting Requirements for Investments in Government Account Series Securities |
| | TFMV1P2_OL-472 | Section 4706-Intragovernmental Requirements |
| | TFMV1P3_OL-98 | Section 3020 - GENERAL DESCRIPTION OF THE SYSTEM |
| | TFMV1P3_OL-102 | Section 3070 - SUBMISSION OF FORMS TO THE OFFICE OF PERSONNEL MANAGEMENT |
| | JFMIPMCAIG_OL-1 | Managerial Cost Accounting Implementation Guide |
Environmental_Liability_Ceases | For 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-303 | 1302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES |
Environmental_Liability_Continue | For 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-303 | 1302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES |
Environmental_Liability_Intended | If 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-303 | 1302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES |
Environmental_Liability_Ongoing | Each environmental liability estimate must not include the cost of ongoing operations. | DoDFMRV4_OL-303 | 1302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES |
Environmental_Liability_Recovered | If 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-303 | 1302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES |
Environmental_Liability_Report | Each environmental liability estimate reported on the financial statement must be estimated in current year dollars. | DoDFMRV4_OL-303 | 1302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES |
Environmental_Liability_Revise | Each environmental liability estimate must be revised when significant cost changes occur. | DoDFMRV4_OL-303 | 1302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES |
Environmental_Liability_Service | For 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-303 | 1302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES |
Environmental_Measurable | Each environmental issue must be measurable to be recognized as an environmental liability on a financial statement. | DoDFMRV4_OL-303 | 1302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES |
Environmental_Probable | Each environmental issue must be probable to be recognized as an environmental liability on a financial statement. | DoDFMRV4_OL-303 | 1302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES |
Environmental_Sites_Reconcile | Each DoD component must reconcile its environmental sites with asset records. | DoDFMRV4_OL-303 | 1302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES |
Establish_Responsibility_Segments | Each reporting entity's management must define and establish responsibility segments. | SFFAS4_OL-29 | Basic Cost Accounting Processes |
| | SFFAS4_OL-32 | RESPONSIBILITY SEGMENTS |
| | SFFAS4_OL-33 | Defining Responsibility Segments |
| | SFFAS4_OL-34 | Purposes of Segmentation |
| | SFFAS4_OL-35 | Structuring Responsibility Segments |
| | SFFAS4_OL-36 | FULL COST |
Estimate_Reasonable_Cost | An entity should use a reasonable cost estimate, such as market value, when other data is not available. | SFFAS4_OL-29 | Basic Cost Accounting Processes |
| | SFFAS4_OL-45 | Accounting and Implementation Guidance |
| | SFFAS4_OL-47 | Accounting Example |
| | SFFAS4_OL-49 | Cost Assignment |
| | SFFAS4_OL-52 | Allocating costs |
| | SFFAS8_OL-13 | Stewardship Information |
Estimate_Receivable | A receivable for which an exact value is not known must have a reasonable estimated value. | SFFAS1_OL-82 | Accounts Receivable |
| | SFFAS1_OL-91 | Interest Receivable |
| | SFFAS2_OL-14 | Revenues and Expenses |
| | SFFAS7_OL-19 | Taxes and Duties |
FMS_Case_Identifier_Association_1 | Each Foreign Military Sales (FMS) Case Identifier must have at least one Foreign Military Sales (FMS) Customer Code. | DoD5105.38-M_OL-3 | C2. CHAPTER 2 RESPONSIBILITIES AND RELATIONSHIPS |
| | DoD5105.38-M_OL-5 | C4. CHAPTER 4 FOREIGN MILITARY SALES PROGRAM GENERAL INFORMATION |
| | DoD5105.38-M_OL-6 | C4.1. DEFINITION AND PURPOSE |
| | DoD5105.38-M_OL-7 | C4.2. WHO MAY PURCHASE USING THE FMS PROGRAM |
FMS_Case_Identifier_Association_2 | Each Foreign Military Sales (FMS) Case Identifier must have at least one Foreign Military Sales (FMS) Case Line Item Identifier. | DoD5105.38-M_OL-3 | C2. CHAPTER 2 RESPONSIBILITIES AND RELATIONSHIPS |
| | DoD5105.38-M_OL-5 | C4. CHAPTER 4 FOREIGN MILITARY SALES PROGRAM GENERAL INFORMATION |
| | DoD5105.38-M_OL-6 | C4.1. DEFINITION AND PURPOSE |
| | DoD5105.38-M_OL-7 | C4.2. WHO MAY PURCHASE USING THE FMS PROGRAM |
FMS_Case_Identifier_Purpose | Foreign Military Sales (FMS) Case Identifier must be used for financial reporting, budgetary control, and funds control. | DoD5105.38-M_OL-4 | C3. CHAPTER 3 TECHNOLOGY TRANSFER AND DISCLOSURE |
| | DoD5105.38-M_OL-5 | C4. CHAPTER 4 FOREIGN MILITARY SALES PROGRAM GENERAL INFORMATION |
| | DoD5105.38-M_OL-6 | C4.1. DEFINITION AND PURPOSE |
| | DoD5105.38-M_OL-7 | C4.2. WHO MAY PURCHASE USING THE FMS PROGRAM |
FMS_Case_Identifier_Syntax | Foreign Military Sales (FMS) Case Identifier must be 3 alpha-numeric characters. | DoD5105.38-M_OL-4 | C3. CHAPTER 3 TECHNOLOGY TRANSFER AND DISCLOSURE |
| | DoD5105.38-M_OL-5 | C4. CHAPTER 4 FOREIGN MILITARY SALES PROGRAM GENERAL INFORMATION |
| | DoD5105.38-M_OL-6 | C4.1. DEFINITION AND PURPOSE |
| | DoD5105.38-M_OL-7 | C4.2. WHO MAY PURCHASE USING THE FMS PROGRAM |
FMS_Case_Identifier_System | If the system executes Foreign Military Sales (FMS) transactions, then each system must store and maintain FMS Case Identifier values. | DoD5105.38-M_OL-4 | C3. CHAPTER 3 TECHNOLOGY TRANSFER AND DISCLOSURE |
| | DoD5105.38-M_OL-5 | C4. CHAPTER 4 FOREIGN MILITARY SALES PROGRAM GENERAL INFORMATION |
| | DoD5105.38-M_OL-6 | C4.1. DEFINITION AND PURPOSE |
| | DoD5105.38-M_OL-7 | C4.2. WHO MAY PURCHASE USING THE FMS PROGRAM |
FMS_Case_Line_Item_Identifier_Association | Foreign Military Sales (FMS) Case Line Item Identifier must be associated with only one FMS Case Identifier. | DoD5105.38-M_OL-3 | C2. CHAPTER 2 RESPONSIBILITIES AND RELATIONSHIPS |
| | DoD5105.38-M_OL-5 | C4. CHAPTER 4 FOREIGN MILITARY SALES PROGRAM GENERAL INFORMATION |
| | DoD5105.38-M_OL-6 | C4.1. DEFINITION AND PURPOSE |
| | DoD5105.38-M_OL-7 | C4.2. WHO MAY PURCHASE USING THE FMS PROGRAM |
FMS_Case_Line_Item_Identifier_Purpose | Foreign Military Sales (FMS) Case Line Item Identifier must be used for financial reporting, budgetary control, and funds control. | DoD5105.38-M_OL-4 | C3. CHAPTER 3 TECHNOLOGY TRANSFER AND DISCLOSURE |
| | DoD5105.38-M_OL-5 | C4. CHAPTER 4 FOREIGN MILITARY SALES PROGRAM GENERAL INFORMATION |
| | DoD5105.38-M_OL-6 | C4.1. DEFINITION AND PURPOSE |
| | DoD5105.38-M_OL-7 | C4.2. WHO MAY PURCHASE USING THE FMS PROGRAM |
FMS_Case_Line_Item_Identifier_Syntax | Foreign Military Sales (FMS) Case Line Identifier must be 3 alpha-numeric characters. | DoD5105.38-M_OL-4 | C3. CHAPTER 3 TECHNOLOGY TRANSFER AND DISCLOSURE |
| | DoD5105.38-M_OL-5 | C4. CHAPTER 4 FOREIGN MILITARY SALES PROGRAM GENERAL INFORMATION |
| | DoD5105.38-M_OL-6 | C4.1. DEFINITION AND PURPOSE |
| | DoD5105.38-M_OL-7 | C4.2. WHO MAY PURCHASE USING THE FMS PROGRAM |
FMS_Case_Line_Item_Identifier_System | If the system executes Foreign Military Sales (FMS) transactions, then each system must store and maintain FMS Case Line Identifier values. | DoD5105.38-M_OL-4 | C3. CHAPTER 3 TECHNOLOGY TRANSFER AND DISCLOSURE |
| | DoD5105.38-M_OL-5 | C4. CHAPTER 4 FOREIGN MILITARY SALES PROGRAM GENERAL INFORMATION |
| | DoD5105.38-M_OL-6 | C4.1. DEFINITION AND PURPOSE |
| | DoD5105.38-M_OL-7 | C4.2. WHO MAY PURCHASE USING THE FMS PROGRAM |
FMS_Customer_Code_Purpose | Foreign Military Sales (FMS) Customer Code must be used for financial reporting, budgetary control, and funds control. | DoD5105.38-M_OL-4 | C3. CHAPTER 3 TECHNOLOGY TRANSFER AND DISCLOSURE |
| | DoD5105.38-M_OL-5 | C4. CHAPTER 4 FOREIGN MILITARY SALES PROGRAM GENERAL INFORMATION |
| | DoD5105.38-M_OL-6 | C4.1. DEFINITION AND PURPOSE |
| | DoD5105.38-M_OL-7 | C4.2. WHO MAY PURCHASE USING THE FMS PROGRAM |
FMS_Customer_Code_Syntax | Foreign Military Sales (FMS) Customer Code must be 2 alpha numeric characters. | DoD5105.38-M_OL-4 | C3. CHAPTER 3 TECHNOLOGY TRANSFER AND DISCLOSURE |
| | DoD5105.38-M_OL-5 | C4. CHAPTER 4 FOREIGN MILITARY SALES PROGRAM GENERAL INFORMATION |
| | DoD5105.38-M_OL-6 | C4.1. DEFINITION AND PURPOSE |
| | DoD5105.38-M_OL-7 | C4.2. WHO MAY PURCHASE USING THE FMS PROGRAM |
FMS_Customer_Code_System | If the system executes Foreign Military Sales (FMS) transactions, then each system must store and maintain FMS Customer Code values. | DoD5105.38-M_OL-4 | C3. CHAPTER 3 TECHNOLOGY TRANSFER AND DISCLOSURE |
| | DoD5105.38-M_OL-5 | C4. CHAPTER 4 FOREIGN MILITARY SALES PROGRAM GENERAL INFORMATION |
| | DoD5105.38-M_OL-6 | C4.1. DEFINITION AND PURPOSE |
| | DoD5105.38-M_OL-7 | C4.2. WHO MAY PURCHASE USING THE FMS PROGRAM |
Financial_Management_System_Conform | Each Financial Management System must conform to the requirements of OMB Circular No. A-127, Financial Management Systems. | OMBCIRA-11_OL-396 | PART 7 PLANNING, BUDGETING, ACQUISITION, AND MANAGEMENT OF CAPITAL ASSETS |
Full_Time_Equivalent_Approved | The DoD-wide full time equivalent (FTE) total must agree with the approved budget levels in the current and budgeted years. | OMBCIRA-11_OL-54 | PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES |
Fund_Apportionment | All funds must be apportioned on the SF-132, Apportionment and Reapportionment Schedule. | OMBCIRA-11_OL-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
Gain_Or_Loss_Recognition | The 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-1 | SFFAS 2 Accounting for Direct Loans and Loan Guarantees |
| | SFFAS2_OL-14 | Revenues and Expenses |
| | SFFAS2_OL-21 | Foreclosure of Post-1991 Direct Loans and Guaranteed Loans |
| | SFFAS3_OL-7 | INVENTORY |
| | SFFAS3_OL-11 | Other Categories of Inventory |
| | SFFAS3_OL-15 | OPERATING MATERIALS AND SUPPLIES |
| | SFFAS3_OL-16 | Other Categories of Operating Materials and Supplies |
| | SFFAS3_OL-17 | STOCKPILE MATERIALS |
| | SFFAS4_OL-37 | Direct Costs |
| | SFFAS4_OL-41 | Costs related to Property, Plant and Equipment |
| | SFFAS6_OL-22 | GENERAL PROPERTY, PLANT, AND EQUIPMENT |
| | SFFAS6_OL-34 | STEWARDSHIP LAND |
| | SFFAS7_OL-1 | SFFAS 7 Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting |
| | JFMIPSR0003_OL-1 | JFMIP-SR-00-3 Grant Financial Systems Requirements |
| | JFMIPSR0004_OL-1 | JFMIP-SR-00-4 Property Management Systems Requirements |
| | JFMIPSR9908_OL-1 | JFMIP SR-99-08 Direct Loan System Requirements |
General_Asset_Valuation | General 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-17 | STOCKPILE MATERIALS |
| | SFFAS6_OL-1 | SFFAS 6 Accounting for Property, Plant, and Equipment |
| | SFFAS6_OL-31 | HERITAGE ASSETS |
| | SFFAS8_OL-20 | CHAPTER 2: STANDARD - HERITAGE ASSETS |
| | SFFAS8_OL-31 | CHAPTER 4: STANDARD - STEWARDSHIP LAND |
| | SFFAS10_OL-4 | Software Development Phases |
| | SFFAS10_OL-6 | Software Used as General PP&E |
| | SFFAS10_OL-7 | Capitalizable Cost |
| | SFFAS10_OL-10 | Multiuse Software |
| | SFFAS10_OL-11 | Integrated Software |
| | SFFAS10_OL-12 | Bundled Products and Services |
| | SFFAS10_OL-13 | Capitalization Thresholds |
| | SFFAS10_OL-14 | Enhancements |
| | SFFAS10_OL-16 | Developmental Software |
| | SFFAS23_OL-10 | Initial Capitalization |
General_Ledger_Account_Levels | The general ledger must reflect accurate financially relevant information at both the control account and the subsidiary account levels. | SFFAS1_OL-81 | Fund Balance with Treasury |
| | SFFAS5_OL-2 | SFFAS 5 Accounting for Liabilities of the Federal Government |
| | SFFAS6_OL-22 | GENERAL PROPERTY, PLANT, AND EQUIPMENT |
| | OMBCIRA-11_OL-5 | PART 1 GENERAL INFORMATION |
| | OMBCIRA-11_OL-54 | PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES |
| | OMBCIRA-11_OL-229 | PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET |
| | OMBCIRA-11_OL-354 | PART 5 FEDERAL CREDIT |
| | OMBCIRA-11_OL-396 | PART 7 PLANNING, BUDGETING, ACQUISITION, AND MANAGEMENT OF CAPITAL ASSETS |
| | TFMV1P2_OL-352 | Section 2525 - Expenditure Transactions Not Requiring Payment by Check |
| | TFMV1P2_OL-371 | Section 3180 - Deposits in Transit System |
| | TFMV1P2_OL-418 | Section 3440-Reconciling Cash and Investments Held Outside of the U.S. Treasury |
| | TFMV1P2_OL-448 | Section 4335-Reporting Requirements for Investments in Government Account Series Securities |
| | TFMV1P2_OL-487 | Section 5130-Reconciliation of Agency SGL Fund Balances with Treasury Accounts |
| | TFMV1P4_OL-209 | Section 4530 - Refund of Contractual Costs |
| | TFMV1P4_OL-248 | Section 7065-Miscellaneous Claims |
| | TFMV1P6_OL-248 | Section 2075 - RESPONSIBILITIES OF FEDERAL PROGRAM AGENCIES |
| | JFMIPFFMSR8_OL-2 | Chapter 1 - System Requirements Overview |
| | JFMIPSR0001_OL-2 | JFMIP-SR-00-01 Guaranteed Loan Systems Requirements |
| | JFMIPSR0003_OL-1 | JFMIP-SR-00-3 Grant Financial Systems Requirements |
| | JFMIPSR0101_OL-1 | JFMIP-SR-01-01 Benefit System Requirements Federal Financial Management Systems Requirements |
| | JFMIPSR0104_OL-1 | JFMIP SR-01-04 Framework for Federal Financial Management Systems |
| | JFMIPSR0202_OL-1 | JFMIP-SR-02-02 Acquisition/Financial Systems Interface Requirements Federal Financial Management System Requirements |
| | JFMIPSR0301_OL-1 | JFMIP-SR-03-01 Revenue System Requirements |
| | JFMIPSR0302_OL-1 | JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements |
| | JFMIPSR9904_OL-1 | JFMIP SR-99-04 Seized Property and Forfeited Assets Systems Requirements |
| | JFMIPSR9905_OL-1 | JFMIP SR-99-5 Human Resources & Payroll Systems Requirements |
| | JFMIPSR9908_OL-1 | JFMIP SR-99-08 Direct Loan System Requirements |
| | JFMIPSR9909_OL-1 | JFMIP SR-99-09 Travel System Requirements |
| | OFFM-0106_OL-4 | Core Financial System Overview |
| | OFFM-0106_OL-6 | Document Referencing and Modification Process |
| | OFFM-0106_OL-9 | General Ledger Management Function |
| | OFFM-0106_OL-18 | Budget Authority Process |
| | OFFM-0106_OL-19 | Funds Distribution Process |
| | OFFM-0106_OL-20 | Funds Control Process |
| | OFFM-0106_OL-21 | Funds Status Process |
| | OFFM-0106_OL-22 | Payment Management Function |
| | OFFM-0106_OL-25 | Disbursing Process |
| | OFFM-0106_OL-41 | Workflow/Messaging |
| | OFFM-0106_OL-46 | Ad Hoc Query |
General_PPE_Cost_Recording | Each general Property, Plant and Equipment asset must be recorded at cost. | SFFAS6_OL-1 | SFFAS 6 Accounting for Property, Plant, and Equipment |
| | SFFAS6_OL-22 | GENERAL PROPERTY, PLANT, AND EQUIPMENT |
| | SFFAS10_OL-6 | Software Used as General PP&E |
| | SFFAS10_OL-7 | Capitalizable Cost |
| | SFFAS10_OL-10 | Multiuse Software |
| | SFFAS10_OL-11 | Integrated Software |
| | SFFAS10_OL-12 | Bundled Products and Services |
| | SFFAS10_OL-14 | Enhancements |
| | JFMIPSR0001_OL-2 | JFMIP-SR-00-01 Guaranteed Loan Systems Requirements |
| | JFMIPSR0004_OL-1 | JFMIP-SR-00-4 Property Management Systems Requirements |
Goods_Or_Services_Acceptance | Acceptance of goods or services must comply with FAR part 46. | 48CFR_OL-277 | Subpart 32.9-Prompt Payment |
| | 48CFR_OL-354 | PART 46-QUALITY ASSURANCE |
Government_Furnished_Equipment_1 | The DOD must document the determination that it is in the best interest of DoD to provide a contractor with government furnished equipment. | DFARS_OL-1152 | SUBPART 245.1--general |
Government_Furnished_Equipment_2 | The DoD will provide government furnished property to a contractor if it is in the government's best interest. | DFARS_OL-1152 | SUBPART 245.1--general |
Government_Furnished_Property | Government furnished property must be transferred or disposed of before a contract is closed. | 48CFR_OL-62 | PART 4-ADMINISTRATIVE MATTERS |
| | 48CFR_OL-353 | Subpart 45.6-Reporting, Reutilization, and Disposal |
| | DFARS_OL-50 | SUBPART 204.8--CONTRACT FILES |
Incur_Obligations | An obligation may only be incurred against budget authority in a DoD Treasury account or an authorized allocation account. | OMBCIRA-11_OL-5 | PART 1 GENERAL INFORMATION |
| | OMBCIRA-11_OL-229 | PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET |
| | OMBCIRA-11_OL-354 | PART 5 FEDERAL CREDIT |
Incurred_CIP_Record | Each cost incurred for a construction in progress (CIP) asset must be recorded in the original subsidiary CIP account. | SFFAS4_OL-27 | REQUIREMENT FOR COST ACCOUNTING |
| | SFFAS4_OL-28 | Need for Consistent Cost Accounting on a Regular Basis |
| | SFFAS4_OL-29 | Basic Cost Accounting Processes |
Inter_Entity_PPE_Value | The 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-21 | Foreclosure of Post-1991 Direct Loans and Guaranteed Loans |
| | SFFAS6_OL-22 | GENERAL PROPERTY, PLANT, AND EQUIPMENT |
| | JFMIPSR0302_OL-1 | JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements |
Interest_Income_Earned | Interest 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-65 | SFFAS 1 Accounting for Selected Assets and Liabilities |
| | SFFAS1_OL-91 | Interest Receivable |
| | SFFAS1_OL-94 | Investments in Treasury Securities |
| | SFFAS1_OL-103 | Other Current Liabilities |
| | SFFAS1_OL-128 | APPENDIX B: ILLUSTRATION OF THE INTEREST METHOD FOR INVESTMENT DISCOUNT AND PREMIUM |
| | SFFAS5_OL-29 | Pensions |
| | SFFAS5_OL-32 | Accounting for the ORB Plan |
| | SFFAS7_OL-19 | Taxes and Duties |
| | SFFAS7_OL-34 | ACCOUNTABILITY FOR DEDICATED COLLECTIONS |
| | SFFAS7_OL-38 | STATEMENT OF FINANCING |
| | OMBCIRA-11_OL-54 | PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES |
| | OMBCIRA-11_OL-229 | PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET |
| | OMBCIRA-11_OL-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
| | OMBCIRA-21_OL-12 | J. General provisions for selected items of cost. |
| | TFMV1P2_OL-139 | Chapter 3300 |
| | TFMV1P2_OL-413 | Section 3415-Authority |
| | TFMV1P2_OL-416 | Section 3430-Treasury's Policies on Agencies' Requirements |
| | TFMV1P2_OL-418 | Section 3440-Reconciling Cash and Investments Held Outside of the U.S. Treasury |
| | TFMV1P2_OL-446 | Section 4325-Availability of Funds |
| | TFMV1P2_OL-448 | Section 4335-Reporting Requirements for Investments in Government Account Series Securities |
| | TFMV1P2_OL-472 | Section 4706-Intragovernmental Requirements |
| | TFMV1P3_OL-98 | Section 3020 - GENERAL DESCRIPTION OF THE SYSTEM |
| | TFMV1P3_OL-102 | Section 3070 - SUBMISSION OF FORMS TO THE OFFICE OF PERSONNEL MANAGEMENT |
| | JFMIPMCAIG_OL-1 | Managerial Cost Accounting Implementation Guide |
Interest_Treasury_Bills_Derivation | Interest income earned on a Treasury Bill must be calculated as the price received at time of sale, less the purchase price. | SFFAS1_OL-65 | SFFAS 1 Accounting for Selected Assets and Liabilities |
| | SFFAS1_OL-91 | Interest Receivable |
| | SFFAS1_OL-94 | Investments in Treasury Securities |
| | SFFAS1_OL-103 | Other Current Liabilities |
| | SFFAS1_OL-128 | APPENDIX B: ILLUSTRATION OF THE INTEREST METHOD FOR INVESTMENT DISCOUNT AND PREMIUM |
| | SFFAS5_OL-29 | Pensions |
| | SFFAS5_OL-32 | Accounting for the ORB Plan |
| | SFFAS7_OL-19 | Taxes and Duties |
| | SFFAS7_OL-34 | ACCOUNTABILITY FOR DEDICATED COLLECTIONS |
| | SFFAS7_OL-38 | STATEMENT OF FINANCING |
| | OMBCIRA-11_OL-54 | PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES |
| | OMBCIRA-11_OL-229 | PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET |
| | OMBCIRA-11_OL-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
| | OMBCIRA-21_OL-12 | J. General provisions for selected items of cost. |
| | TFMV1P2_OL-139 | Chapter 3300 |
| | TFMV1P2_OL-413 | Section 3415-Authority |
| | TFMV1P2_OL-416 | Section 3430-Treasury's Policies on Agencies' Requirements |
| | TFMV1P2_OL-418 | Section 3440-Reconciling Cash and Investments Held Outside of the U.S. Treasury |
| | TFMV1P2_OL-446 | Section 4325-Availability of Funds |
| | TFMV1P2_OL-448 | Section 4335-Reporting Requirements for Investments in Government Account Series Securities |
| | TFMV1P2_OL-472 | Section 4706-Intragovernmental Requirements |
| | TFMV1P3_OL-98 | Section 3020 - GENERAL DESCRIPTION OF THE SYSTEM |
| | TFMV1P3_OL-102 | Section 3070 - SUBMISSION OF FORMS TO THE OFFICE OF PERSONNEL MANAGEMENT |
| | JFMIPMCAIG_OL-1 | Managerial Cost Accounting Implementation Guide |
Intragovernmental_Receivable | An intragovernmental receivable must be reported separately from a non-government receivable. | SFFAS1_OL-82 | Accounts Receivable |
| | SFFAS1_OL-91 | Interest Receivable |
| | SFFAS1_OL-92 | Advances and Prepayments |
| | SFFAS1_OL-103 | Other Current Liabilities |
| | SFFAS2_OL-14 | Revenues and Expenses |
| | SFFAS7_OL-19 | Taxes and Duties |
Inventory_Repair_Cost_Method | Each inventory asset held for repair must be valued under either the direct method or the allowance method. | SFFAS3_OL-11 | Other Categories of Inventory |
Inventory_Valuation | Inventory must be valued at historical cost. | SFFAS3_OL-7 | INVENTORY |
| | SFFAS3_OL-15 | OPERATING MATERIALS AND SUPPLIES |
| | SFFAS3_OL-16 | Other Categories of Operating Materials and Supplies |
| | SFFAS3_OL-17 | STOCKPILE MATERIALS |
| | JFMIPSR0302_OL-1 | JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements |
| | JFMIPSR9904_OL-1 | JFMIP SR-99-04 Seized Property and Forfeited Assets Systems Requirements |
Issuing_Request_For_Proposals | The DoD must comply with the FARs and DFARs requirements for issuing requests for Proposals. | 48CFR_OL-117 | PART 11-DESCRIBING AGENCY NEEDS |
| | 48CFR_OL-126 | PART 12-ACQUISITION OF COMMERCIAL ITEMS |
| | 48CFR_OL-134 | PART 13-SIMPLIFIED ACQUISITION PROCEDURES |
| | 48CFR_OL-146 | PART 15-CONTRACTING BY NEGOTIATION |
Legal_Limitations | Each obligation must conform to the legal limitations on use and timing of funds applicable to the affected Treasury account. | OMBCIRA-11_OL-5 | PART 1 GENERAL INFORMATION |
| | OMBCIRA-11_OL-229 | PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET |
| | OMBCIRA-11_OL-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
| | OMBCIRA-11_OL-354 | PART 5 FEDERAL CREDIT |
Letter_Apportionment_Approval_Format | Each letter apportionment must receive prior approval from an Office of Management and Budget (OMB) representative before using the letter apportionment format. | OMBCIRA-11_OL-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
Liability_For_Custodial_Asset | For 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-103 | Other Current Liabilities |
| | SFFAS5_OL-28 | PENSIONS, OTHER RETIREMENT BENEFITS, AND OTHER POSTEMPLOYMENT BENEFITS |
| | SFFAS5_OL-29 | Pensions |
| | SFFAS5_OL-33 | Employer Entity Accounting |
Liability_Transaction | Each environmental liability recognition on the financial statement must result from a past transaction or event. | DoDFMRV4_OL-303 | 1302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES |
Line_Item_By_Cancellation_Date_Payment_1 | If 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-66 | SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM |
Line_Item_By_Cancellation_Date_Payment_2 | For 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-66 | SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM |
Line_Item_By_Fiscal_Year_Payment_1 | If 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-66 | SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM |
Line_Item_By_Fiscal_Year_Payment_2 | For 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-66 | SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM |
Line_Item_Contracting_Officer_Specified_ACRN_Order_Payment | If 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-66 | SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM |
Line_Item_Proration_Payment | If 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-66 | SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM |
Line_Item_Sequential_ACRN_Order_Payment | If 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-66 | SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM |
Line_Item_Single_Funding_Payment | If 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-66 | SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM |
Liquidating_Account | The DoD must request an apportionment and warrant of permanent indefinite authority for each liquidating account having an obligation exceeding its collection. | OMBCIRA-11_OL-354 | PART 5 FEDERAL CREDIT |
Liquidating_Account_2 | Each 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-354 | PART 5 FEDERAL CREDIT |
Loan_Foreclosure | Any 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-1 | SFFAS 2 Accounting for Direct Loans and Loan Guarantees |
| | SFFAS2_OL-9 | Post-1991 Direct Loans |
| | SFFAS2_OL-11 | Subsidy Costs of Post-1991 Direct Loans and Loan Guarantees |
| | SFFAS2_OL-17 | A. MODIFICATION OF DIRECT LOANS |
| | SFFAS2_OL-21 | Foreclosure of Post-1991 Direct Loans and Guaranteed Loans |
| | SFFAS2_OL-22 | Write-off of Direct Loans |
Locked_Final_Submission | The 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-244 | 1801 GENERAL |
MEPR_Code_Purpose | The 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-54 | AP1.3. CATEGORIES OF EXPENSE ACCOUNTS |
MEPR_Code_Requirement_1 | Each 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-54 | AP1.3. CATEGORIES OF EXPENSE ACCOUNTS |
MEPR_Code_Requirement_2 | Each transaction containing a Medical Expense and Performance Reporting (MEPR) code must be substantiated by auditable source documentation. | DoD6010.13-M_OL-54 | AP1.3. CATEGORIES OF EXPENSE ACCOUNTS |
MEPR_Code_Syntax | Medical 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-54 | AP1.3. CATEGORIES OF EXPENSE ACCOUNTS |
MEPR_Code_System | Each system must store and maintain Medical Expense and Performance Reporting (MEPR) Code values. | DoD6010.13-M_OL-54 | AP1.3. CATEGORIES OF EXPENSE ACCOUNTS |
Measure_Revenue_From_Donation | Revenue arising from a donation of an asset must be measured at the estimated fair value of the contribution. | SFFAS3_OL-21 | FORFEITED PROPERTY |
| | SFFAS7_OL-21 | Donations |
Multi_Year_Fund | A 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-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
Multi_Year_Last_Year | A multi-year Treasury Appropriation Fund Symbol (TAFS) in its last year will not be apportioned longer than one fiscal year. | OMBCIRA-11_OL-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
National_Defense_PPE | Each asset classified as National Defense Property, Plant and Equipment (PPE) must be recorded as general PPE at historical cost. | SFFAS23_OL-10 | Initial Capitalization |
Nature_Adjustment_Submit | The DoD must explain the nature of an adjustment in a footnote when submitting the SF 32 with Other Adjustments. | OMBCIRA-11_OL-354 | PART 5 FEDERAL CREDIT |
New_Apportionment | The 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-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
OMB_Content_Policies | Each 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-48 | APPENDIX G ILLUSTRATIVE AUDITOR'S REPORT ON COMPLIANCE WITH LAWS AND REGULATIONS |
OMB_Fund_Available | A 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-323 | 1903 EXECUTION REQUIREMENTS |
| | DoDFMRV14_OL-34 | 0102 POLICY AND PROCEDURES |
| | DoDFMRV14_OL-38 | 0302 PRELIMINARY REVIEWS |
Obligate_Amount_Available | An obligation can not be incurred in an amount greater than the amount available in the affected Treasury account. | OMBCIRA-11_OL-5 | PART 1 GENERAL INFORMATION |
| | OMBCIRA-11_OL-229 | PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET |
| | OMBCIRA-11_OL-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
| | OMBCIRA-11_OL-354 | PART 5 FEDERAL CREDIT |
Obligation_Approval | An obligation must not be incurred prior to an approved budget authority. | OMBCIRA-11_OL-5 | PART 1 GENERAL INFORMATION |
Obligation_Limit | An obligation incurred must not exceed the approved apportionment. | OMBCIRA-11_OL-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
One_Year_Fund | A one-year Treasury Appropriation Fund Symbol (TAFS) must not be apportioned longer than one fiscal year. | OMBCIRA-11_OL-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
Other_Payment_1 | If 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-66 | SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM |
Other_Payment_2 | If 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-66 | SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM |
Outstanding_Commitment | An outstanding commitment must be canceled at the end of the appropriation period. | DoDFMRV3_OL-304 | 1502 STANDARDS |
Outstanding_Direct_Loan | An outstanding direct loan must be recognized as a receivable at the present value of its estimated net cash inflow. | SFFAS2_OL-1 | SFFAS 2 Accounting for Direct Loans and Loan Guarantees |
| | SFFAS2_OL-9 | Post-1991 Direct Loans |
| | SFFAS2_OL-11 | Subsidy Costs of Post-1991 Direct Loans and Loan Guarantees |
| | SFFAS2_OL-17 | A. MODIFICATION OF DIRECT LOANS |
| | SFFAS2_OL-21 | Foreclosure of Post-1991 Direct Loans and Guaranteed Loans |
| | SFFAS2_OL-22 | Write-off of Direct Loans |
PPE_Value_For_Capital_Lease | The 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-20 | CAPITAL LEASES |
| | SFFAS6_OL-22 | GENERAL PROPERTY, PLANT, AND EQUIPMENT |
PPE_Value_For_Exchange_Transaction | The 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-22 | GENERAL PROPERTY, PLANT, AND EQUIPMENT |
| | SFFAS7_OL-38 | STATEMENT OF FINANCING |
PPE_Value_For_Forfeiture | The 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-19 | SEIZED PROPERTY |
| | SFFAS3_OL-21 | FORFEITED PROPERTY |
| | SFFAS6_OL-22 | GENERAL PROPERTY, PLANT, AND EQUIPMENT |
| | JFMIPSR9904_OL-1 | JFMIP SR-99-04 Seized Property and Forfeited Assets Systems Requirements |
Perform_Cost_Accounting | Managerial cost accounting must be performed by each responsibility segment to record the costs of the segment's outputs. | SFFAS4_OL-29 | Basic Cost Accounting Processes |
| | SFFAS4_OL-32 | RESPONSIBILITY SEGMENTS |
| | SFFAS4_OL-33 | Defining Responsibility Segments |
| | SFFAS4_OL-34 | Purposes of Segmentation |
| | SFFAS4_OL-35 | Structuring Responsibility Segments |
| | SFFAS4_OL-36 | FULL COST |
Post_And_Adjust_Transaction_Process | Common processes must be used to post and adjust similar transactions. | JFMIPSR0003_OL-1 | JFMIP-SR-00-3 Grant Financial Systems Requirements |
| | JFMIPSR9908_OL-1 | JFMIP SR-99-08 Direct Loan System Requirements |
Post_Concurrent_Months | Each 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-1 | JFMIP-SR-03-01 Revenue System Requirements |
Post_Concurrent_Years | Each 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-1 | JFMIP-SR-03-01 Revenue System Requirements |
Premium_Amortization | Each premium must be amortized over the life of the investment in U.S. Treasury Securities issued by the Bureau of Public Debt. | SFFAS1_OL-65 | SFFAS 1 Accounting for Selected Assets and Liabilities |
| | SFFAS1_OL-91 | Interest Receivable |
| | SFFAS1_OL-94 | Investments in Treasury Securities |
| | SFFAS1_OL-103 | Other Current Liabilities |
| | SFFAS1_OL-128 | APPENDIX B: ILLUSTRATION OF THE INTEREST METHOD FOR INVESTMENT DISCOUNT AND PREMIUM |
| | SFFAS5_OL-29 | Pensions |
| | SFFAS5_OL-32 | Accounting for the ORB Plan |
| | SFFAS7_OL-19 | Taxes and Duties |
| | SFFAS7_OL-34 | ACCOUNTABILITY FOR DEDICATED COLLECTIONS |
| | SFFAS7_OL-38 | STATEMENT OF FINANCING |
| | OMBCIRA-11_OL-54 | PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES |
| | OMBCIRA-11_OL-229 | PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET |
| | OMBCIRA-11_OL-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
| | OMBCIRA-21_OL-12 | J. General provisions for selected items of cost. |
| | TFMV1P2_OL-139 | Chapter 3300 |
| | TFMV1P2_OL-413 | Section 3415-Authority |
| | TFMV1P2_OL-416 | Section 3430-Treasury's Policies on Agencies' Requirements |
| | TFMV1P2_OL-418 | Section 3440-Reconciling Cash and Investments Held Outside of the U.S. Treasury |
| | TFMV1P2_OL-446 | Section 4325-Availability of Funds |
| | TFMV1P2_OL-448 | Section 4335-Reporting Requirements for Investments in Government Account Series Securities |
| | TFMV1P2_OL-472 | Section 4706-Intragovernmental Requirements |
| | TFMV1P3_OL-98 | Section 3020 - GENERAL DESCRIPTION OF THE SYSTEM |
| | TFMV1P3_OL-102 | Section 3070 - SUBMISSION OF FORMS TO THE OFFICE OF PERSONNEL MANAGEMENT |
| | JFMIPMCAIG_OL-1 | Managerial Cost Accounting Implementation Guide |
Prepayment | An amount of an advance or prepayment that is subject to a refund must be transferred to accounts receivable. | SFFAS1_OL-92 | Advances and Prepayments |
| | SFFAS1_OL-103 | Other Current Liabilities |
Prepayment_Classification | Each 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-82 | Accounts Receivable |
| | SFFAS1_OL-91 | Interest Receivable |
| | SFFAS1_OL-92 | Advances and Prepayments |
| | SFFAS1_OL-103 | Other Current Liabilities |
| | SFFAS2_OL-14 | Revenues and Expenses |
| | SFFAS7_OL-19 | Taxes and Duties |
Produce_Trial_Balance | Each pre-closing and post-closing trial balance must be produced at least monthly, quarterly, and at year-end. | JFMIPSR0301_OL-1 | JFMIP-SR-03-01 Revenue System Requirements |
| | OFFM-0106_OL-15 | Financial Reporting Process |
Publish_Reporting_Policies | The DoD must issue, publish, and maintain specific accounting and financial reporting policies, regulations, and rules. | OMBCIRA-134_OL-6 | 5. Policy. |
| | DoDFMRV1_OL-59 | 0103 AUTHORITIES AND FUNCTIONS |
Purchase_Card_Approval | Each government purchase card payment must have the proper authorizations and approvals. | TFMV1P4_OL-210 | Section 4535 - Review and Approval of Billing Statement for Payment |
Reapportionment_Coverage | A 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-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
Reapportionment_Request | A 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-229 | PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET |
Receive_Reimbursable_Order | Each selling agency must receive a reimbursable order for goods and services rendered within 15 days. | DoDFMRV11B_OL-90 | 1101. REIMBURSEMENTS |
Recognize_Advance_Fee_Revenue | Revenue must be recognized from an advance fee or payment received when cost is incurred for providing goods and services. | SFFAS1_OL-103 | Other Current Liabilities |
| | SFFAS2_OL-14 | Revenues and Expenses |
| | SFFAS3_OL-21 | FORFEITED PROPERTY |
| | SFFAS7_OL-1 | SFFAS 7 Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting |
| | SFFAS7_OL-19 | Taxes and Duties |
| | SFFAS7_OL-30 | Financing Imputed for Cost Subsidies |
| | SFFAS7_OL-38 | STATEMENT OF FINANCING |
Recognize_Cost | The full cost of a good or service received from another entity must be recognized by the receiving entity. | SFFAS2_OL-21 | Foreclosure of Post-1991 Direct Loans and Guaranteed Loans |
| | SFFAS4_OL-42 | Non-production costs |
| | SFFAS4_OL-44 | Inter-Entity Activities |
| | SFFAS4_OL-45 | Accounting and Implementation Guidance |
| | SFFAS4_OL-46 | Recognition Criteria |
| | SFFAS6_OL-22 | GENERAL PROPERTY, PLANT, AND EQUIPMENT |
| | SFFAS6_OL-31 | HERITAGE ASSETS |
| | SFFAS6_OL-34 | STEWARDSHIP LAND |
| | SFFAS7_OL-38 | STATEMENT OF FINANCING |
| | SFFAS8_OL-31 | CHAPTER 4: STANDARD - STEWARDSHIP LAND |
Recognize_Cost_Of_Goods_Sold | Each 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-7 | INVENTORY |
| | SFFAS3_OL-11 | Other Categories of Inventory |
| | SFFAS3_OL-17 | STOCKPILE MATERIALS |
Recognize_Donated_Revenue | The value of a donated asset that is accepted must be recognized as revenue. | SFFAS7_OL-21 | Donations |
Recognize_Exchange_Transaction_Revenue | Revenue 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-103 | Other Current Liabilities |
| | SFFAS2_OL-14 | Revenues and Expenses |
| | SFFAS3_OL-21 | FORFEITED PROPERTY |
| | SFFAS7_OL-1 | SFFAS 7 Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting |
| | SFFAS7_OL-19 | Taxes and Duties |
Recognize_Expenses_For_Goods_Services | An expense must be recognized when goods or services are rendered. | SFFAS2_OL-11 | Subsidy Costs of Post-1991 Direct Loans and Loan Guarantees |
| | SFFAS2_OL-12 | Subsidy Amortization and Reestimation |
| | SFFAS2_OL-14 | Revenues and Expenses |
| | SFFAS2_OL-17 | A. MODIFICATION OF DIRECT LOANS |
| | SFFAS2_OL-18 | B. MODIFICATION OF LOAN GUARANTEES |
| | SFFAS2_OL-22 | Write-off of Direct Loans |
| | SFFAS3_OL-7 | INVENTORY |
| | SFFAS3_OL-11 | Other Categories of Inventory |
| | SFFAS3_OL-15 | OPERATING MATERIALS AND SUPPLIES |
| | SFFAS3_OL-17 | STOCKPILE MATERIALS |
| | SFFAS5_OL-14 | Events and Transactions |
| | SFFAS5_OL-20 | CAPITAL LEASES |
| | SFFAS5_OL-28 | PENSIONS, OTHER RETIREMENT BENEFITS, AND OTHER POSTEMPLOYMENT BENEFITS |
| | SFFAS5_OL-29 | Pensions |
| | SFFAS5_OL-32 | Accounting for the ORB Plan |
| | SFFAS5_OL-33 | Employer Entity Accounting |
| | SFFAS5_OL-35 | Other Postemployment Benefits (OPEB) |
| | SFFAS6_OL-1 | SFFAS 6 Accounting for Property, Plant, and Equipment |
| | SFFAS6_OL-22 | GENERAL PROPERTY, PLANT, AND EQUIPMENT |
| | SFFAS6_OL-31 | HERITAGE ASSETS |
| | SFFAS6_OL-34 | STEWARDSHIP LAND |
| | SFFAS7_OL-1 | SFFAS 7 Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting |
| | SFFAS7_OL-30 | Financing Imputed for Cost Subsidies |
| | SFFAS7_OL-38 | STATEMENT OF FINANCING |
| | SFFAS8_OL-20 | CHAPTER 2: STANDARD - HERITAGE ASSETS |
| | SFFAS8_OL-31 | CHAPTER 4: STANDARD - STEWARDSHIP LAND |
| | SFFAS8_OL-36 | CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY |
| | SFFAS10_OL-8 | Data Conversion Cost |
| | SFFAS10_OL-9 | Cutoff for Capitalization |
| | SFFAS10_OL-12 | Bundled Products and Services |
| | SFFAS10_OL-14 | Enhancements |
| | SFFAS10_OL-17 | Amortization |
| | SFFAS18_OL-6 | SUBSIDY REESTIMATES - AN AMENDMENT TO SFFAS No. 2 |
| | SFFAS18_OL-7 | RECONCILIATION |
| | JFMIPSR9908_OL-1 | JFMIP SR-99-08 Direct Loan System Requirements |
Recognize_Expenses_For_Nonexchange_Outflow | An expense must be recognized when a future non-exchange outflow or other sacrifice of resources is probable and measurable. | SFFAS2_OL-11 | Subsidy Costs of Post-1991 Direct Loans and Loan Guarantees |
| | SFFAS2_OL-12 | Subsidy Amortization and Reestimation |
| | SFFAS2_OL-14 | Revenues and Expenses |
| | SFFAS2_OL-17 | A. MODIFICATION OF DIRECT LOANS |
| | SFFAS2_OL-18 | B. MODIFICATION OF LOAN GUARANTEES |
| | SFFAS2_OL-22 | Write-off of Direct Loans |
| | SFFAS3_OL-7 | INVENTORY |
| | SFFAS3_OL-11 | Other Categories of Inventory |
| | SFFAS3_OL-15 | OPERATING MATERIALS AND SUPPLIES |
| | SFFAS3_OL-17 | STOCKPILE MATERIALS |
| | SFFAS5_OL-14 | Events and Transactions |
| | SFFAS5_OL-20 | CAPITAL LEASES |
| | SFFAS5_OL-28 | PENSIONS, OTHER RETIREMENT BENEFITS, AND OTHER POSTEMPLOYMENT BENEFITS |
| | SFFAS5_OL-29 | Pensions |
| | SFFAS5_OL-32 | Accounting for the ORB Plan |
| | SFFAS5_OL-33 | Employer Entity Accounting |
| | SFFAS5_OL-35 | Other Postemployment Benefits (OPEB) |
| | SFFAS6_OL-1 | SFFAS 6 Accounting for Property, Plant, and Equipment |
| | SFFAS6_OL-22 | GENERAL PROPERTY, PLANT, AND EQUIPMENT |
| | SFFAS6_OL-31 | HERITAGE ASSETS |
| | SFFAS6_OL-34 | STEWARDSHIP LAND |
| | SFFAS7_OL-1 | SFFAS 7 Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting |
| | SFFAS7_OL-30 | Financing Imputed for Cost Subsidies |
| | SFFAS7_OL-38 | STATEMENT OF FINANCING |
| | SFFAS8_OL-20 | CHAPTER 2: STANDARD - HERITAGE ASSETS |
| | SFFAS8_OL-31 | CHAPTER 4: STANDARD - STEWARDSHIP LAND |
| | SFFAS8_OL-36 | CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY |
| | SFFAS10_OL-8 | Data Conversion Cost |
| | SFFAS10_OL-9 | Cutoff for Capitalization |
| | SFFAS10_OL-12 | Bundled Products and Services |
| | SFFAS10_OL-14 | Enhancements |
| | SFFAS10_OL-17 | Amortization |
| | SFFAS18_OL-6 | SUBSIDY REESTIMATES - AN AMENDMENT TO SFFAS No. 2 |
| | SFFAS18_OL-7 | RECONCILIATION |
| | JFMIPSR9908_OL-1 | JFMIP SR-99-08 Direct Loan System Requirements |
Recognize_Nonexchange_Transaction_Revenue | Each 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-19 | Taxes and Duties |
| | SFFAS7_OL-20 | Fines and Penalties |
Recognize_Receivable_Loss | A loss on a receivable must be recognized if the probability of collecting the receivable becomes less than 50 percent. | SFFAS1_OL-82 | Accounts Receivable |
| | SFFAS2_OL-15 | Pre-1992 Direct Loans and Loan Guarantees |
Recognize_Revenue_Earned_By_Different_Entity | Any collected revenue must be recognized as a financing source by the retaining entity if the collected revenue is earned by another entity. | SFFAS3_OL-21 | FORFEITED PROPERTY |
| | SFFAS7_OL-1 | SFFAS 7 Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting |
| | SFFAS7_OL-18 | The General Standard |
Recognize_Subsidized_Cost_Revenue | The subsidized cost of goods or services received from another Government entity must be recognized as revenue equal to the imputed cost. | SFFAS7_OL-27 | OTHER FINANCING SOURCES |
Recognize_Transferred_Asset | An 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-21 | FORFEITED PROPERTY |
| | SFFAS7_OL-27 | OTHER FINANCING SOURCES |
| | SFFAS7_OL-31 | Transfers of Assets |
Recognize_Unrealized_Gain_Loss | The 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-7 | INVENTORY |
Reconcile_Transaction_Balance | Each 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-263 | 0812 OTHER OBLIGATIONS |
| | DoDFMRV3_OL-304 | 1502 STANDARDS |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV11B_OL-90 | 1101. REIMBURSEMENTS |
| | DoDFMRV12_OL-187 | 0602. POLICY AND PROCEDURES |
| | DoDFMRV15_OL-124 | 0801 INTRODUCTION |
Record_Prepayment | Each advance or prepayment must be recorded as advances to others or a prepayment. | SFFAS1_OL-82 | Accounts Receivable |
| | SFFAS1_OL-91 | Interest Receivable |
| | SFFAS1_OL-92 | Advances and Prepayments |
| | SFFAS1_OL-103 | Other Current Liabilities |
| | SFFAS2_OL-14 | Revenues and Expenses |
| | SFFAS7_OL-19 | Taxes and Duties |
Record_Unfilled_Order | Each received and accepted authorized intragovernmental order must be recorded. | DoDFMRV3_OL-263 | 0812 OTHER OBLIGATIONS |
| | DoDFMRV3_OL-304 | 1502 STANDARDS |
| | DoDFMRV4_OL-265 | 0305 INTRAGOVERNMENTAL RECEIVABLES |
| | DoDFMRV11B_OL-90 | 1101. REIMBURSEMENTS |
| | DoDFMRV12_OL-187 | 0602. POLICY AND PROCEDURES |
| | DoDFMRV15_OL-124 | 0801 INTRODUCTION |
Regular_Reviews | The status of each committed fund must be reviewed and documented regularly. | DoDFMRV3_OL-323 | 1903 EXECUTION REQUIREMENTS |
| | DoDFMRV14_OL-34 | 0102 POLICY AND PROCEDURES |
| | DoDFMRV14_OL-38 | 0302 PRELIMINARY REVIEWS |
Reimburse_DWCF_Costs | The 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-90 | 1101. REIMBURSEMENTS |
Report_Budget_Submission | The Report on Budget Execution (SF- 133) must be submitted with cumulative amounts for each open Treasury Appropriation Fund Symbol (TAFS). | OMBCIRA-11_OL-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
Report_Deposit_Transactions | Each deposit transaction must be reported to the U.S. Treasury. | OMBCIRA-11_OL-5 | PART 1 GENERAL INFORMATION |
| | OMBCIRA-11_OL-54 | PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES |
| | TFMV1P2_OL-371 | Section 3180 - Deposits in Transit System |
| | TFMV1P2_OL-139 | Chapter 3300 |
| | TFMV1P4_OL-224 | Section 6040-Voided Checks |
| | TFMV1P4_OL-243 | Section 7045-Nonreceipt and Nonentitlement Claims Processing |
| | TFMV1P4_OL-245 | Section 7050-Accounting and Reporting Requirements |
| | TFMV1P4_OL-246 | Section 7055-Processing Check Forgery Claims |
Report_Of_Programs_Index | For 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-235 | 0605 DD 1416, REPORT OF PROGRAMS |
Report_Of_Programs_Submitted | The 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-235 | 0605 DD 1416, REPORT OF PROGRAMS |
Reprogramming_Threshold_1 | Each reprogramming threshold must be established as a fixed dollar amount and/or a percentage of congressional basis. | DoDFMRV3_OL-234 | 0604 REPROGRAMMING ACTIONS |
Reprogramming_Threshold_2 | Each reprogramming action above the threshold must have congressional approval. | DoDFMRV3_OL-234 | 0604 REPROGRAMMING ACTIONS |
Reprogramming_Threshold_3 | Each reprogramming threshold must be based on predetermined levels specific to each subactivity group for each reprogramming action. | DoDFMRV3_OL-232 | 0602 REPROGRAMMING DOCUMENTS IN GENERAL |
Required_Material | Each apportionment or reapportionment request made to the Office of Management and Budget (OMB) must include all required materials. | OMBCIRA-11_OL-229 | PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET |
Retirement_Members_List | Each 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-165 | CHAPTER 33A - APPOINTMENT, PROMOTION, AND INVOLUNTARY SEPARATION AND RETIREMENT FOR MEMBERS ON THE WARRANT OFFICER ACTIVE-DUTY LIST |
Revalue_Acquisition_Cost | An allowance for unrealized gain/loss account must be established for the inventory account. | SFFAS3_OL-7 | INVENTORY |
Revalue_Inventory_Asset | Each inventory asset valued under the latest acquisition cost method must be revalued periodically. | SFFAS3_OL-7 | INVENTORY |
Revised_For_Appropriations | The Apportionment and Reapportionment Schedule (SF-132) must be revised and resubmitted for adjustments to appropriations and apportionments. | OMBCIRA-11_OL-229 | PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET |
SFIS_Definitions | A Standard Financial Information Structure (SFIS) must be established throughout the DoD with standard accounting classification elements and definitions. | SFFAS3_OL-7 | INVENTORY |
| | SFFAS3_OL-15 | OPERATING MATERIALS AND SUPPLIES |
| | SFFAS4_OL-28 | Need for Consistent Cost Accounting on a Regular Basis |
| | SFFAS4_OL-29 | Basic Cost Accounting Processes |
| | OMBCIRA-11_OL-5 | PART 1 GENERAL INFORMATION |
| | OMBCIRA-11_OL-54 | PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES |
| | OMBCIRA-11_OL-229 | PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET |
| | OMBCIRA-11_OL-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
| | OMBCIRA-11_OL-354 | PART 5 FEDERAL CREDIT |
| | TFMV1P2_OL-352 | Section 2525 - Expenditure Transactions Not Requiring Payment by Check |
| | TFMV1P2_OL-371 | Section 3180 - Deposits in Transit System |
| | TFMV1P2_OL-139 | Chapter 3300 |
| | TFMV1P2_OL-448 | Section 4335-Reporting Requirements for Investments in Government Account Series Securities |
| | TFMV1P4_OL-209 | Section 4530 - Refund of Contractual Costs |
| | TFMV1P4_OL-224 | Section 6040-Voided Checks |
| | TFMV1P4_OL-243 | Section 7045-Nonreceipt and Nonentitlement Claims Processing |
| | TFMV1P4_OL-245 | Section 7050-Accounting and Reporting Requirements |
| | TFMV1P4_OL-246 | Section 7055-Processing Check Forgery Claims |
| | TFMV1P4_OL-248 | Section 7065-Miscellaneous Claims |
| | TFMV1P6_OL-248 | Section 2075 - RESPONSIBILITIES OF FEDERAL PROGRAM AGENCIES |
| | JFMIPFFMSR8_OL-2 | Chapter 1 - System Requirements Overview |
| | JFMIPSR0003_OL-1 | JFMIP-SR-00-3 Grant Financial Systems Requirements |
| | JFMIPSR0004_OL-1 | JFMIP-SR-00-4 Property Management Systems Requirements |
| | JFMIPSR0101_OL-1 | JFMIP-SR-01-01 Benefit System Requirements Federal Financial Management Systems Requirements |
| | JFMIPSR0104_OL-1 | JFMIP SR-01-04 Framework for Federal Financial Management Systems |
| | JFMIPSR0202_OL-1 | JFMIP-SR-02-02 Acquisition/Financial Systems Interface Requirements Federal Financial Management System Requirements |
| | JFMIPSR0302_OL-1 | JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements |
| | JFMIPSR9905_OL-1 | JFMIP SR-99-5 Human Resources & Payroll Systems Requirements |
| | JFMIPSR9908_OL-1 | JFMIP SR-99-08 Direct Loan System Requirements |
| | OFFM-0106_OL-2 | Introduction |
| | OFFM-0106_OL-4 | Core Financial System Overview |
| | OFFM-0106_OL-5 | Document and Transaction Control Process |
| | OFFM-0106_OL-31 | Cost Management Function |
| | OFFM-0106_OL-34 | Fund Balance with Treasury Management Function |
Senior_Reserves_Training | Each participating person must be developed in accordance with the Senior Reserve Officers Training Corps law. | USC10_OL-216 | CHAPTER 103 - SENIOR RESERVE OFFICERS' TRAINING CORPS |
Sequential_ACRN_Order | Sequential Accounting Classification Reference Number (ACRN) order must be Alpha/Alpha, Alpha/Numeric, Numeric/Alpha, and Numeric/Numeric. | DFARS_OL-66 | SUBPART 204.71--UNIFORM CONTRACT LINE ITEM NUMBERING SYSTEM |
Sign_Agency | Each duly authorized agency head must sign the SF 132 for each independent agency, departmental bureau or subdivision. | OMBCIRA-11_OL-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
Signing_Officer_Initial | The signing officer must initial next to each apportion amount change on every copy of the original SF 132. | OMBCIRA-11_OL-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
Subsidiary_Account_Maintain_Fund | A 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-65 | SFFAS 1 Accounting for Selected Assets and Liabilities |
| | SFFAS1_OL-91 | Interest Receivable |
| | SFFAS1_OL-94 | Investments in Treasury Securities |
| | SFFAS1_OL-103 | Other Current Liabilities |
| | SFFAS1_OL-128 | APPENDIX B: ILLUSTRATION OF THE INTEREST METHOD FOR INVESTMENT DISCOUNT AND PREMIUM |
| | SFFAS5_OL-29 | Pensions |
| | SFFAS5_OL-32 | Accounting for the ORB Plan |
| | SFFAS7_OL-19 | Taxes and Duties |
| | SFFAS7_OL-34 | ACCOUNTABILITY FOR DEDICATED COLLECTIONS |
| | SFFAS7_OL-38 | STATEMENT OF FINANCING |
| | OMBCIRA-11_OL-54 | PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES |
| | OMBCIRA-11_OL-229 | PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET |
| | OMBCIRA-11_OL-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
| | OMBCIRA-21_OL-12 | J. General provisions for selected items of cost. |
| | TFMV1P2_OL-139 | Chapter 3300 |
| | TFMV1P2_OL-413 | Section 3415-Authority |
| | TFMV1P2_OL-416 | Section 3430-Treasury's Policies on Agencies' Requirements |
| | TFMV1P2_OL-418 | Section 3440-Reconciling Cash and Investments Held Outside of the U.S. Treasury |
| | TFMV1P2_OL-446 | Section 4325-Availability of Funds |
| | TFMV1P2_OL-448 | Section 4335-Reporting Requirements for Investments in Government Account Series Securities |
| | TFMV1P2_OL-472 | Section 4706-Intragovernmental Requirements |
| | TFMV1P3_OL-98 | Section 3020 - GENERAL DESCRIPTION OF THE SYSTEM |
| | TFMV1P3_OL-102 | Section 3070 - SUBMISSION OF FORMS TO THE OFFICE OF PERSONNEL MANAGEMENT |
| | JFMIPMCAIG_OL-1 | Managerial Cost Accounting Implementation Guide |
Subsidiary_Account_Unamortized_Premium | A 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-65 | SFFAS 1 Accounting for Selected Assets and Liabilities |
| | SFFAS1_OL-91 | Interest Receivable |
| | SFFAS1_OL-94 | Investments in Treasury Securities |
| | SFFAS1_OL-103 | Other Current Liabilities |
| | SFFAS1_OL-128 | APPENDIX B: ILLUSTRATION OF THE INTEREST METHOD FOR INVESTMENT DISCOUNT AND PREMIUM |
| | SFFAS5_OL-29 | Pensions |
| | SFFAS5_OL-32 | Accounting for the ORB Plan |
| | SFFAS7_OL-19 | Taxes and Duties |
| | SFFAS7_OL-34 | ACCOUNTABILITY FOR DEDICATED COLLECTIONS |
| | SFFAS7_OL-38 | STATEMENT OF FINANCING |
| | OMBCIRA-11_OL-54 | PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES |
| | OMBCIRA-11_OL-229 | PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET |
| | OMBCIRA-11_OL-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
| | OMBCIRA-21_OL-12 | J. General provisions for selected items of cost. |
| | TFMV1P2_OL-139 | Chapter 3300 |
| | TFMV1P2_OL-413 | Section 3415-Authority |
| | TFMV1P2_OL-416 | Section 3430-Treasury's Policies on Agencies' Requirements |
| | TFMV1P2_OL-418 | Section 3440-Reconciling Cash and Investments Held Outside of the U.S. Treasury |
| | TFMV1P2_OL-446 | Section 4325-Availability of Funds |
| | TFMV1P2_OL-448 | Section 4335-Reporting Requirements for Investments in Government Account Series Securities |
| | TFMV1P2_OL-472 | Section 4706-Intragovernmental Requirements |
| | TFMV1P3_OL-98 | Section 3020 - GENERAL DESCRIPTION OF THE SYSTEM |
| | TFMV1P3_OL-102 | Section 3070 - SUBMISSION OF FORMS TO THE OFFICE OF PERSONNEL MANAGEMENT |
| | JFMIPMCAIG_OL-1 | Managerial Cost Accounting Implementation Guide |
Sum_CIP_Cost | The 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-22 | GENERAL PROPERTY, PLANT, AND EQUIPMENT |
Supporting_Evidence | Each obligation must be supported by the documentary evidence required by 31 U.S.C. | OMBCIRA-11_OL-5 | PART 1 GENERAL INFORMATION |
| | OMBCIRA-11_OL-229 | PART 3 SELECTED ACTIONS FOLLOWING TRANSMITTAL OF THE BUDGET |
| | OMBCIRA-11_OL-354 | PART 5 FEDERAL CREDIT |
Three-Way_Match_Compare | Each three-way match must compare the obligating document, receipt/acceptance, and payment request. | OFFM-0106_OL-24 | Invoicing Process |
Timely_Disbursement | Each disbursement must be made in a timely fashion. | OMBCIRA-11_OL-54 | PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES |
| | OMBCIRA-11_OL-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
| | OMBCIRA-110_OL-19 | Appendix A - Contract Provisions |
| | TFMV1P2_OL-350 | Section 2515 - Types of Expenditure Transactions Addressed in This Chapter |
| | TFMV1P2_OL-352 | Section 2525 - Expenditure Transactions Not Requiring Payment by Check |
| | TFMV1P2_OL-353 | Section 2530 - Expenditure Transactions Requiring Payment by Check |
| | TFMV1P2_OL-373 | Section 3190 - Statement of Differences |
| | TFMV1P2_OL-139 | Chapter 3300 |
| | TFMV1P2_OL-462 | Section 4635-Borrowings From Treasury |
| | TFMV1P2_OL-465 | Section 4650-Credit Account Transactions and Reporting Procedures |
| | TFMV1P3_OL-90 | Section 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-91 | Section 2025-Prescribed Standard Forms |
| | TFMV1P3_OL-92 | Section 2030-Voucher Preparation and Scheduling |
| | TFMV1P3_OL-93 | Section 2035-Voucher Verification and Certification |
| | TFMV1P3_OL-94 | Section 2040-Method of Payment |
| | TFMV1P3_OL-101 | Section 3060 - PREPARING AND REPORTING THE JOURNAL VOUCHER (SF 2812) ON THE PAYING AGENCY'S STATEMENT OF TRANSACTIONS |
| | TFMV1P3_OL-113 | Section 4045-Accounting for Taxes |
| | TFMV1P3_OL-114 | Section 4050-Payment of Taxes |
| | TFMV1P3_OL-116 | Section 4060-Filing Annual Information Returns |
| | TFMV1P3_OL-120 | Section 4080-Levy for Unpaid Tax Liability |
| | TFMV1P3_OL-131 | Section 5050 - ACCOUNTING FOR WITHHELD TAXES |
| | TFMV1P3_OL-133 | Section 5060 - PAYMENT OF WITHHELD TAXES |
| | TFMV1P4_OL-165 | Section 1135-Delegations of Designation Authority (FMS 2958) |
| | TFMV1P4_OL-190 | Section 2025 - Basic Disbursement Requirements |
| | TFMV1P4_OL-191 | Section 2030 - Standard Form Vouchers |
| | TFMV1P4_OL-192 | Section 2035 - Information to be Furnished on Vouchers |
| | TFMV1P4_OL-193 | Section 2040 - Certification and Approval of Vouchers |
| | TFMV1P4_OL-194 | Section 2045 - Payments From Basic Vouchers |
| | TFMV1P4_OL-195 | Section 2050 - Payments From Treasury Electronic Certification System Voucher and Schedule of Payments |
| | TFMV1P4_OL-196 | Section 2055 - Payments From Paper SF 1166, Voucher and Schedule of Payments |
| | TFMV1P4_OL-197 | Section 2060 - Payments From SF 1166-EDP, Voucher and Schedule of Payments |
| | TFMV1P4_OL-198 | Section 2065 - Foreign Currency Payments |
| | TFMV1P4_OL-199 | Section 2070 - Furnishing of Enclosures or Inserts With Treasury Checks |
| | TFMV1P4_OL-200 | Section 2075 - Restricted Delivery of Checks |
| | TFMV1P4_OL-201 | Section 2080 - Designating Agents to Receive Salary Checks |
| | TFMV1P4_OL-204 | Section 3020-Third-Party Drafts |
| | TFMV1P4_OL-214 | Section 5035 - Drawing and Inscribing Treasury Checks |
| | TFMV1P4_OL-220 | Section 6020-Check-Issue Reporting |
| | TFMV1P4_OL-221 | Section 6025-Reporting of Documents by Disbursing Offices |
| | TFMV1P4_OL-224 | Section 6040-Voided Checks |
| | TFMV1P4_OL-225 | Section 6045-Checking Account Reconciliation Reports and Adjustments by FMS |
| | TFMV1P4_OL-226 | Section 6050-Check-Issue Adjustments by Disbursing Offices |
| | TFMV1P4_OL-240 | Section 7030-Available Check Cancellation Processing |
| | TFMV1P4_OL-242 | Section 7040-Determining the Status of Checks |
| | TFMV1P4_OL-246 | Section 7055-Processing Check Forgery Claims |
| | TFMV1P4_OL-247 | Section 7060-FMS 3864: The Agency Recertification Follow-Up |
| | TFMV1P4_OL-248 | Section 7065-Miscellaneous Claims |
| | TFMV1P4_OL-274 | Section 7125-Check Reclamations |
| | TFMV1P4_OL-275 | Section 7130-Interest, Penalty Charges, and Administrative Fees |
| | TFMV1P4_OL-276 | Section 7135-Collection Action |
| | TFMV1P4_OL-279 | Section 7150-Reporting to the IRS on IRS Form 1099-C: Cancellation of Debt |
| | TFMV1P4_OL-282 | Section 8020 - CHECKS, CHECK ISSUE RECORDS, AND DEPOSIT INFORMATION |
| | TFMV1P4_OL-287 | Section 8070 - Claims on Account of Non-Receipt, Loss, Theft, Destruction, Mutilation, or Forgery of Depositary Checks |
| | TFMV1P4_OL-288 | Section 8080 - Periodic Transfer of Proceeds of Uncurrent Checks |
| | TFMV1P4_OL-303 | Section 9065-Gains and Deficiencies |
| | TFMV1P6_OL-156 | Section 3020-Review of Agency Unclaimed Money Accounts |
| | TFMV1P6_OL-157 | Section 3025-Procedures for Transferring Unclaimed Moneys |
| | TFMV1P6_OL-183 | Section 4030-Recording and Reporting Automated Interagency Transactions |
| | TFMV1P6_OL-235 | Appendix 1 Examples of Large Deposits and Payments to be Reported to FMS' Funds Control Branch |
Timely_Purchase_Card | Each government purchase card payment must be made in a timely fashion. | TFMV1P4_OL-210 | Section 4535 - Review and Approval of Billing Statement for Payment |
Track_Unmatched_Payment_Request_Age | The 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-26 | Payment Follow-Up Process |
Tracked_Disbursement | Each disbursement must be tracked and monitored. | OMBCIRA-11_OL-54 | PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES |
| | OMBCIRA-11_OL-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
| | OMBCIRA-110_OL-19 | Appendix A - Contract Provisions |
| | TFMV1P2_OL-350 | Section 2515 - Types of Expenditure Transactions Addressed in This Chapter |
| | TFMV1P2_OL-352 | Section 2525 - Expenditure Transactions Not Requiring Payment by Check |
| | TFMV1P2_OL-353 | Section 2530 - Expenditure Transactions Requiring Payment by Check |
| | TFMV1P2_OL-373 | Section 3190 - Statement of Differences |
| | TFMV1P2_OL-139 | Chapter 3300 |
| | TFMV1P2_OL-462 | Section 4635-Borrowings From Treasury |
| | TFMV1P2_OL-465 | Section 4650-Credit Account Transactions and Reporting Procedures |
| | TFMV1P3_OL-90 | Section 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-91 | Section 2025-Prescribed Standard Forms |
| | TFMV1P3_OL-92 | Section 2030-Voucher Preparation and Scheduling |
| | TFMV1P3_OL-93 | Section 2035-Voucher Verification and Certification |
| | TFMV1P3_OL-94 | Section 2040-Method of Payment |
| | TFMV1P3_OL-101 | Section 3060 - PREPARING AND REPORTING THE JOURNAL VOUCHER (SF 2812) ON THE PAYING AGENCY'S STATEMENT OF TRANSACTIONS |
| | TFMV1P3_OL-113 | Section 4045-Accounting for Taxes |
| | TFMV1P3_OL-114 | Section 4050-Payment of Taxes |
| | TFMV1P3_OL-116 | Section 4060-Filing Annual Information Returns |
| | TFMV1P3_OL-120 | Section 4080-Levy for Unpaid Tax Liability |
| | TFMV1P3_OL-131 | Section 5050 - ACCOUNTING FOR WITHHELD TAXES |
| | TFMV1P3_OL-133 | Section 5060 - PAYMENT OF WITHHELD TAXES |
| | TFMV1P4_OL-165 | Section 1135-Delegations of Designation Authority (FMS 2958) |
| | TFMV1P4_OL-190 | Section 2025 - Basic Disbursement Requirements |
| | TFMV1P4_OL-191 | Section 2030 - Standard Form Vouchers |
| | TFMV1P4_OL-192 | Section 2035 - Information to be Furnished on Vouchers |
| | TFMV1P4_OL-193 | Section 2040 - Certification and Approval of Vouchers |
| | TFMV1P4_OL-194 | Section 2045 - Payments From Basic Vouchers |
| | TFMV1P4_OL-195 | Section 2050 - Payments From Treasury Electronic Certification System Voucher and Schedule of Payments |
| | TFMV1P4_OL-196 | Section 2055 - Payments From Paper SF 1166, Voucher and Schedule of Payments |
| | TFMV1P4_OL-197 | Section 2060 - Payments From SF 1166-EDP, Voucher and Schedule of Payments |
| | TFMV1P4_OL-198 | Section 2065 - Foreign Currency Payments |
| | TFMV1P4_OL-199 | Section 2070 - Furnishing of Enclosures or Inserts With Treasury Checks |
| | TFMV1P4_OL-200 | Section 2075 - Restricted Delivery of Checks |
| | TFMV1P4_OL-201 | Section 2080 - Designating Agents to Receive Salary Checks |
| | TFMV1P4_OL-204 | Section 3020-Third-Party Drafts |
| | TFMV1P4_OL-214 | Section 5035 - Drawing and Inscribing Treasury Checks |
| | TFMV1P4_OL-220 | Section 6020-Check-Issue Reporting |
| | TFMV1P4_OL-221 | Section 6025-Reporting of Documents by Disbursing Offices |
| | TFMV1P4_OL-224 | Section 6040-Voided Checks |
| | TFMV1P4_OL-225 | Section 6045-Checking Account Reconciliation Reports and Adjustments by FMS |
| | TFMV1P4_OL-226 | Section 6050-Check-Issue Adjustments by Disbursing Offices |
| | TFMV1P4_OL-240 | Section 7030-Available Check Cancellation Processing |
| | TFMV1P4_OL-242 | Section 7040-Determining the Status of Checks |
| | TFMV1P4_OL-246 | Section 7055-Processing Check Forgery Claims |
| | TFMV1P4_OL-247 | Section 7060-FMS 3864: The Agency Recertification Follow-Up |
| | TFMV1P4_OL-248 | Section 7065-Miscellaneous Claims |
| | TFMV1P4_OL-274 | Section 7125-Check Reclamations |
| | TFMV1P4_OL-275 | Section 7130-Interest, Penalty Charges, and Administrative Fees |
| | TFMV1P4_OL-276 | Section 7135-Collection Action |
| | TFMV1P4_OL-279 | Section 7150-Reporting to the IRS on IRS Form 1099-C: Cancellation of Debt |
| | TFMV1P4_OL-282 | Section 8020 - CHECKS, CHECK ISSUE RECORDS, AND DEPOSIT INFORMATION |
| | TFMV1P4_OL-287 | Section 8070 - Claims on Account of Non-Receipt, Loss, Theft, Destruction, Mutilation, or Forgery of Depositary Checks |
| | TFMV1P4_OL-288 | Section 8080 - Periodic Transfer of Proceeds of Uncurrent Checks |
| | TFMV1P4_OL-303 | Section 9065-Gains and Deficiencies |
| | TFMV1P6_OL-156 | Section 3020-Review of Agency Unclaimed Money Accounts |
| | TFMV1P6_OL-157 | Section 3025-Procedures for Transferring Unclaimed Moneys |
| | TFMV1P6_OL-183 | Section 4030-Recording and Reporting Automated Interagency Transactions |
| | TFMV1P6_OL-235 | Appendix 1 Examples of Large Deposits and Payments to be Reported to FMS' Funds Control Branch |
Transaction_Control_Process | Common transaction control processes must be used for similar transactions. | JFMIPSR0003_OL-1 | JFMIP-SR-00-3 Grant Financial Systems Requirements |
| | JFMIPSR9908_OL-1 | JFMIP SR-99-08 Direct Loan System Requirements |
Treasury_Apportionment | The 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-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
Trial_Balance | Each trial balance account must be consistent with the United States Standard General Ledger attributes. | JFMIPSR0301_OL-1 | JFMIP-SR-03-01 Revenue System Requirements |
| | OFFM-0106_OL-15 | Financial Reporting Process |
Trial_Balance_Reporting | An 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-35 | CHAPTER 4 INVENTORY AND RELATED PROPERTY |
Two-Way_Match_Compare | Each two-way match must compare the obligating document and payment request, or obligating document and receipt. | OFFM-0106_OL-24 | Invoicing Process |
Uncollectible_Allowance | An allowance for an estimated uncollectible amount must be recognized. | SFFAS1_OL-82 | Accounts Receivable |
| | SFFAS2_OL-15 | Pre-1992 Direct Loans and Loan Guarantees |
Uncollectible_Receivable | A loss due to an uncollectible receivable must be measured through a systematic methodology. | SFFAS1_OL-82 | Accounts Receivable |
| | SFFAS2_OL-15 | Pre-1992 Direct Loans and Loan Guarantees |
Value_CIP_Record_Cost | The value of each Construction in Progress asset must be recorded at cost. | SFFAS6_OL-22 | GENERAL PROPERTY, PLANT, AND EQUIPMENT |
Value_Seized_Property | Each seized or forfeited property asset must be valued based on market value. | SFFAS3_OL-19 | SEIZED PROPERTY |
| | SFFAS3_OL-21 | FORFEITED PROPERTY |
Value_Transfer_PPE | The 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-22 | GENERAL PROPERTY, PLANT, AND EQUIPMENT |
Vendor_Payment_After_Matching | Vendor payment must not be made until each matching process is complete, except in cases of advance payments or prepayments. | OFFM-0106_OL-24 | Invoicing Process |
Vendor_Payment_Scheduled | Vendor payment must be scheduled in accordance with the Prompt Payment Act. | OFFM-0106_OL-25 | Disbursing Process |
Vouchered_Disbursement | Each disbursement must be properly and accurately recorded and vouchered. | OMBCIRA-11_OL-54 | PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES |
| | OMBCIRA-11_OL-258 | PART 4 INSTRUCTIONS ON BUDGET EXECUTION |
| | OMBCIRA-110_OL-19 | Appendix A - Contract Provisions |
| | TFMV1P2_OL-350 | Section 2515 - Types of Expenditure Transactions Addressed in This Chapter |
| | TFMV1P2_OL-352 | Section 2525 - Expenditure Transactions Not Requiring Payment by Check |
| | TFMV1P2_OL-353 | Section 2530 - Expenditure Transactions Requiring Payment by Check |
| | TFMV1P2_OL-373 | Section 3190 - Statement of Differences |
| | TFMV1P2_OL-139 | Chapter 3300 |
| | TFMV1P2_OL-462 | Section 4635-Borrowings From Treasury |
| | TFMV1P2_OL-465 | Section 4650-Credit Account Transactions and Reporting Procedures |
| | TFMV1P3_OL-90 | Section 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-91 | Section 2025-Prescribed Standard Forms |
| | TFMV1P3_OL-92 | Section 2030-Voucher Preparation and Scheduling |
| | TFMV1P3_OL-93 | Section 2035-Voucher Verification and Certification |
| | TFMV1P3_OL-94 | Section 2040-Method of Payment |
| | TFMV1P3_OL-101 | Section 3060 - PREPARING AND REPORTING THE JOURNAL VOUCHER (SF 2812) ON THE PAYING AGENCY'S STATEMENT OF TRANSACTIONS |
| | TFMV1P3_OL-113 | Section 4045-Accounting for Taxes |
| | TFMV1P3_OL-114 | Section 4050-Payment of Taxes |
| | TFMV1P3_OL-116 | Section 4060-Filing Annual Information Returns |
| | TFMV1P3_OL-120 | Section 4080-Levy for Unpaid Tax Liability |
| | TFMV1P3_OL-131 | Section 5050 - ACCOUNTING FOR WITHHELD TAXES |
| | TFMV1P3_OL-133 | Section 5060 - PAYMENT OF WITHHELD TAXES |
| | TFMV1P4_OL-165 | Section 1135-Delegations of Designation Authority (FMS 2958) |
| | TFMV1P4_OL-190 | Section 2025 - Basic Disbursement Requirements |
| | TFMV1P4_OL-191 | Section 2030 - Standard Form Vouchers |
| | TFMV1P4_OL-192 | Section 2035 - Information to be Furnished on Vouchers |
| | TFMV1P4_OL-193 | Section 2040 - Certification and Approval of Vouchers |
| | TFMV1P4_OL-194 | Section 2045 - Payments From Basic Vouchers |
| | TFMV1P4_OL-195 | Section 2050 - Payments From Treasury Electronic Certification System Voucher and Schedule of Payments |
| | TFMV1P4_OL-196 | Section 2055 - Payments From Paper SF 1166, Voucher and Schedule of Payments |
| | TFMV1P4_OL-197 | Section 2060 - Payments From SF 1166-EDP, Voucher and Schedule of Payments |
| | TFMV1P4_OL-198 | Section 2065 - Foreign Currency Payments |
| | TFMV1P4_OL-199 | Section 2070 - Furnishing of Enclosures or Inserts With Treasury Checks |
| | TFMV1P4_OL-200 | Section 2075 - Restricted Delivery of Checks |
| | TFMV1P4_OL-201 | Section 2080 - Designating Agents to Receive Salary Checks |
| | TFMV1P4_OL-204 | Section 3020-Third-Party Drafts |
| | TFMV1P4_OL-214 | Section 5035 - Drawing and Inscribing Treasury Checks |
| | TFMV1P4_OL-220 | Section 6020-Check-Issue Reporting |
| | TFMV1P4_OL-221 | Section 6025-Reporting of Documents by Disbursing Offices |
| | TFMV1P4_OL-224 | Section 6040-Voided Checks |
| | TFMV1P4_OL-225 | Section 6045-Checking Account Reconciliation Reports and Adjustments by FMS |
| | TFMV1P4_OL-226 | Section 6050-Check-Issue Adjustments by Disbursing Offices |
| | TFMV1P4_OL-240 | Section 7030-Available Check Cancellation Processing |
| | TFMV1P4_OL-242 | Section 7040-Determining the Status of Checks |
| | TFMV1P4_OL-246 | Section 7055-Processing Check Forgery Claims |
| | TFMV1P4_OL-247 | Section 7060-FMS 3864: The Agency Recertification Follow-Up |
| | TFMV1P4_OL-248 | Section 7065-Miscellaneous Claims |
| | TFMV1P4_OL-274 | Section 7125-Check Reclamations |
| | TFMV1P4_OL-275 | Section 7130-Interest, Penalty Charges, and Administrative Fees |
| | TFMV1P4_OL-276 | Section 7135-Collection Action |
| | TFMV1P4_OL-279 | Section 7150-Reporting to the IRS on IRS Form 1099-C: Cancellation of Debt |
| | TFMV1P4_OL-282 | Section 8020 - CHECKS, CHECK ISSUE RECORDS, AND DEPOSIT INFORMATION |
| | TFMV1P4_OL-287 | Section 8070 - Claims on Account of Non-Receipt, Loss, Theft, Destruction, Mutilation, or Forgery of Depositary Checks |
| | TFMV1P4_OL-288 | Section 8080 - Periodic Transfer of Proceeds of Uncurrent Checks |
| | TFMV1P4_OL-303 | Section 9065-Gains and Deficiencies |
| | TFMV1P6_OL-156 | Section 3020-Review of Agency Unclaimed Money Accounts |
| | TFMV1P6_OL-157 | Section 3025-Procedures for Transferring Unclaimed Moneys |
| | TFMV1P6_OL-183 | Section 4030-Recording and Reporting Automated Interagency Transactions |
| | TFMV1P6_OL-235 | Appendix 1 Examples of Large Deposits and Payments to be Reported to FMS' Funds Control Branch |
WIP_Cost_Revaluation | Each work in progress (WIP) cost revaluation must be recorded in the original WIP account. | SFFAS4_OL-27 | REQUIREMENT FOR COST ACCOUNTING |
| | SFFAS4_OL-28 | Need for Consistent Cost Accounting on a Regular Basis |
| | SFFAS4_OL-29 | Basic Cost Accounting Processes |
WIP_Revaluation | The value of each finished work in progress (WIP) asset must be decremented from the WIP account and incremented to an Inventory account. | SFFAS3_OL-11 | Other Categories of Inventory |
| | JFMIPSR0302_OL-1 | JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements |
WIP_Subsidiary_Ledger | Each cost incurred by a work in progress (WIP) project must be recorded in a WIP subsidiary ledger. | SFFAS3_OL-7 | INVENTORY |
| | SFFAS3_OL-11 | Other Categories of Inventory |
| | SFFAS3_OL-15 | OPERATING MATERIALS AND SUPPLIES |
Work_In_Advance | A 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-90 | 1101. REIMBURSEMENTS |