LRP - BEA 10.0 (02/14/2013)
OV-6c Business Process - BEA LRP Traceability CBM Report
RPILM A-L:
The OV-6c Traceability CBM report provides a view of the BEA Laws, Regulations and Policies (LRP) Repository Baseline by OV-6c Business Process for a specific CBM. Given that only those constraints identified as relevant to the CBM are mapped to OV-6c Business Processes, this report does not contain the entire Repository. It is provided to give the widest possible audience user-friendly access to the compliance BEA LRP mapped to the BEA and displays the OV-6c Business Processes by specific CBM in a downloadable spreadsheet format. All relevant BEA LRP are arranged by source in the Office of General Counsel (OGC) approved hierarchy. |
- Accept Goods and Services
- CBM: MSSM RPILM
- Description
- Acknowledgement by an authorized official that goods tendered and services rendered conform with contract or intragovernmental order requirements, at which time the Government takes ownership and triggers asset valuation and accountability.
- Linked constraints
- Public Law 112-194
- Public Law 112-194 Government Charge Card Abuse Prevention Act of 2012
- SEC. 2. MANAGEMENT OF PURCHASE CARDS
- NDAA 2013
- National Defense Authorization Act for Fiscal Year 2013
- DIVISION A-DEPARTMENT OF DEFENSE AUTHORIZATIONS
- TITLE VIII-ACQUISITION POLICY, ACQUISITION MANAGEMENT, AND RELATED MATTERS
- Subtitle E-Other Matters
- SEC. 862. UNIFORM CONTRACT WRITING SYSTEM REQUIREMENTS
- CFR Title 48
- CFR Title 48 Federal Acquisition Regulations System
- CHAPTER 1--FEDERAL ACQUISITION REGULATION
- SUBCHAPTER A--GENERAL
- PART 4-ADMINISTRATIVE MATTERS
- Subpart 4.5-Electronic Commerce in Contracting
- Subpart 4.6-Contract Reporting
- Subpart 4.15-American Recovery and Reinvestment Act-Reporting Requirements
- SUBCHAPTER B--ACQUISITION PLANNING
- PART 5-PUBLICIZING CONTRACT ACTIONS
- Subpart 5.4-Release of Information
- PART 7-ACQUISITION PLANNING
- Subpart 7.1-Acquisition Plans
- Subpart 7.2-Planning for the Purchase of Supplies in Economic Quantities
- Subpart 7.3-Contractor Versus Government Performance
- Subpart 7.4-Equipment Lease or Purchase
- Subpart 7.5-Inherently Governmental Functions
- PART 8-REQUIRED SOURCES OF SUPPLIES AND SERVICES
- Subpart 8.1-Excess Personal Property
- Subpart 8.8-Acquisition of Printing and Related Supplies
- PART 9-CONTRACTOR QUALIFICATIONS
- Subpart 9.5-Organizational and Consultant Conflicts of Interest
- PART 10-MARKET RESEARCH
- PART 12-ACQUISITION OF COMMERCIAL ITEMS
- Subpart 12.1-Acquisition of Commercial Items-General
- Subpart 12.2-Special Requirements for the Acquisition of Commercial Items
- SUBCHAPTER D--SOCIOECONOMIC PROGRAMS
- PART 24-PROTECTION OF PRIVACY AND FREEDOM OF INFORMATION
- Subpart 24.2-Freedom of Information Act
- SUBCHAPTER E--GENERAL CONTRACTING REQUIREMENTS
- PART 32-CONTRACT FINANCING
- Subpart 32.1-Non-Commercial Item Purchase Financing
- Subpart 32.2-Commercial Item Purchase Financing
- Subpart 32.3-Loan Guarantees for Defense Production
- Subpart 32.4-Advance Payments for Non-Commercial Items
- Subpart 32.5-Progress Payments Based on Costs
- Subpart 32.9-Prompt Payment
- Subpart 32.10-Performance-Based Payments
- SUBCHAPTER G--CONTRACT MANAGEMENT
- PART 46-QUALITY ASSURANCE
- Subpart 46.5-Acceptance
- Subpart 46.6-Material Inspection and Receiving Reports
- SUBCHAPTER H--CLAUSES AND FORMS
- PART 53-FORMS
- Subpart 53.1-General
- Subpart 53.2-Prescription of Forms
- Subpart 53.3-Illustrations of Forms
- OMB Memo 04-04
- DoDD 8500.01E
- DoDI 8320.04
- DoD 5200.1-R
- DoD 5400.11-R
- DFARS
- Defense Federal Acquisition Regulations Supplement (DFARS)
- Part 224-Protection of Privacy and Freedom of Information
- SUBPART 224.2--freedom of information act
- Part 227-Patents, Data, and Copyrights
- SUBPART 227.70--INFRINGEMENT CLAIMS, LICENSES, AND ASSIGNMENTS
- Part 232-Contract Financing
- SUBPART 232.9--PROMPT PAYMENT
- SUBPART 232.10--PERFORMANCE-BASED PAYMENTS
- SUBPART 232.70-ELECTRONIC SUBMISSION AND PROCESSING OF PAYMENT REQUESTS AND RECEIVING REPORTS
- Part 245--Government Property
- SUBPART 245.6--REPORTING, REUTILIZATION, AND DISPOSAL
- Part 252-Solicitation Provisions and Contract Clauses
- SUBPART 252.2--TEXT OF PROVISIONS AND CLAUSES
- APPENDIX F: MATERIAL INSPECTION AND RECEIVING REPORT
- ICPS
- Internal Controls for Procurement Systems
- Attachment 1
- Public Law 112-194
- Acknowledge Goods Tendered and Services Rendered
- CBM: MSSM RPILM
- Description
- This process involves the receipt of verification that goods were tendered or service was rendered, but does not include evaluation of quality or compliance with terms and conditions of the contract or order. This process includes updating shipping information, unloading transport, noting date physically received, verifying with manifest, noting visual condition and item count, and electronic delivery acknowledgement. Acknowledgement of receipt of evidence of performance triggers the clock for constructive acceptance.
- Linked constraints
- Public Law 112-194
- Public Law 112-194 Government Charge Card Abuse Prevention Act of 2012
- SEC. 2. MANAGEMENT OF PURCHASE CARDS
- NDAA 2013
- National Defense Authorization Act for Fiscal Year 2013
- DIVISION A-DEPARTMENT OF DEFENSE AUTHORIZATIONS
- TITLE VIII-ACQUISITION POLICY, ACQUISITION MANAGEMENT, AND RELATED MATTERS
- Subtitle E-Other Matters
- SEC. 862. UNIFORM CONTRACT WRITING SYSTEM REQUIREMENTS
- CFR Title 48
- CFR Title 48 Federal Acquisition Regulations System
- CHAPTER 1--FEDERAL ACQUISITION REGULATION
- SUBCHAPTER A--GENERAL
- PART 4-ADMINISTRATIVE MATTERS
- Subpart 4.5-Electronic Commerce in Contracting
- Subpart 4.6-Contract Reporting
- Subpart 4.15-American Recovery and Reinvestment Act-Reporting Requirements
- SUBCHAPTER B--ACQUISITION PLANNING
- PART 5-PUBLICIZING CONTRACT ACTIONS
- Subpart 5.4-Release of Information
- PART 7-ACQUISITION PLANNING
- Subpart 7.1-Acquisition Plans
- Subpart 7.2-Planning for the Purchase of Supplies in Economic Quantities
- Subpart 7.3-Contractor Versus Government Performance
- Subpart 7.4-Equipment Lease or Purchase
- Subpart 7.5-Inherently Governmental Functions
- PART 8-REQUIRED SOURCES OF SUPPLIES AND SERVICES
- Subpart 8.1-Excess Personal Property
- Subpart 8.8-Acquisition of Printing and Related Supplies
- PART 9-CONTRACTOR QUALIFICATIONS
- Subpart 9.5-Organizational and Consultant Conflicts of Interest
- PART 10-MARKET RESEARCH
- PART 12-ACQUISITION OF COMMERCIAL ITEMS
- Subpart 12.1-Acquisition of Commercial Items-General
- Subpart 12.2-Special Requirements for the Acquisition of Commercial Items
- SUBCHAPTER C--CONTRACTING METHODS AND CONTRACT TYPES
- PART 13-SIMPLIFIED ACQUISITION PROCEDURES
- Subpart 13.3-Simplified Acquisition Methods
- SUBCHAPTER D--SOCIOECONOMIC PROGRAMS
- PART 24-PROTECTION OF PRIVACY AND FREEDOM OF INFORMATION
- Subpart 24.2-Freedom of Information Act
- SUBCHAPTER E--GENERAL CONTRACTING REQUIREMENTS
- PART 32-CONTRACT FINANCING
- Subpart 32.9-Prompt Payment
- Subpart 32.10-Performance-Based Payments
- SUBCHAPTER G--CONTRACT MANAGEMENT
- PART 46-QUALITY ASSURANCE
- Subpart 46.4-Government Contract Quality Assurance
- Subpart 46.6-Material Inspection and Receiving Reports
- PART 47-TRANSPORTATION
- Subpart 47.3-Transportation in Supply Contracts
- SUBCHAPTER H--CLAUSES AND FORMS
- PART 53-FORMS
- Subpart 53.1-General
- Subpart 53.2-Prescription of Forms
- Subpart 53.3-Illustrations of Forms
- DFARS
- Defense Federal Acquisition Regulations Supplement (DFARS)
- Part 224-Protection of Privacy and Freedom of Information
- SUBPART 224.2--freedom of information act
- Part 227-Patents, Data, and Copyrights
- SUBPART 227.70--INFRINGEMENT CLAIMS, LICENSES, AND ASSIGNMENTS
- Part 232-Contract Financing
- SUBPART 232.9--PROMPT PAYMENT
- SUBPART 232.70-ELECTRONIC SUBMISSION AND PROCESSING OF PAYMENT REQUESTS AND RECEIVING REPORTS
- Part 245--Government Property
- SUBPART 245.6--REPORTING, REUTILIZATION, AND DISPOSAL
- SUBPART 245.70--PLANT CLEARANCE FORMS
- Part 246-Quality Assurance
- SUBPART 246.4--GOVERNMENT CONTRACT QUALITY ASSURANCE
- Part 252-Solicitation Provisions and Contract Clauses
- SUBPART 252.2--TEXT OF PROVISIONS AND CLAUSES
- APPENDIX F: MATERIAL INSPECTION AND RECEIVING REPORT
- Public Law 112-194
- Acknowledge Real Property Services Rendered
- CBM: MSSM RPILM
- Description
- The Acknowledge Service Rendered process includes the (notification) that service was rendered. It does not include evaluation of quality or compliance with terms and conditions of contracts (or other legal instruments).
- Linked constraints
- CFR Title 48
- CFR Title 48 Federal Acquisition Regulations System
- CHAPTER 1--FEDERAL ACQUISITION REGULATION
- SUBCHAPTER A--GENERAL
- PART 4-ADMINISTRATIVE MATTERS
- Subpart 4.5-Electronic Commerce in Contracting
- Subpart 4.6-Contract Reporting
- Subpart 4.15-American Recovery and Reinvestment Act-Reporting Requirements
- SUBCHAPTER B--ACQUISITION PLANNING
- PART 5-PUBLICIZING CONTRACT ACTIONS
- Subpart 5.4-Release of Information
- PART 7-ACQUISITION PLANNING
- Subpart 7.1-Acquisition Plans
- Subpart 7.2-Planning for the Purchase of Supplies in Economic Quantities
- Subpart 7.3-Contractor Versus Government Performance
- Subpart 7.4-Equipment Lease or Purchase
- Subpart 7.5-Inherently Governmental Functions
- PART 8-REQUIRED SOURCES OF SUPPLIES AND SERVICES
- Subpart 8.1-Excess Personal Property
- Subpart 8.8-Acquisition of Printing and Related Supplies
- PART 9-CONTRACTOR QUALIFICATIONS
- Subpart 9.5-Organizational and Consultant Conflicts of Interest
- PART 10-MARKET RESEARCH
- PART 12-ACQUISITION OF COMMERCIAL ITEMS
- Subpart 12.1-Acquisition of Commercial Items-General
- Subpart 12.2-Special Requirements for the Acquisition of Commercial Items
- SUBCHAPTER C--CONTRACTING METHODS AND CONTRACT TYPES
- PART 13-SIMPLIFIED ACQUISITION PROCEDURES
- Subpart 13.3-Simplified Acquisition Methods
- SUBCHAPTER D--SOCIOECONOMIC PROGRAMS
- PART 24-PROTECTION OF PRIVACY AND FREEDOM OF INFORMATION
- Subpart 24.2-Freedom of Information Act
- SUBCHAPTER E--GENERAL CONTRACTING REQUIREMENTS
- PART 32-CONTRACT FINANCING
- Subpart 32.9-Prompt Payment
- Subpart 32.10-Performance-Based Payments
- SUBCHAPTER G--CONTRACT MANAGEMENT
- PART 46-QUALITY ASSURANCE
- Subpart 46.4-Government Contract Quality Assurance
- Subpart 46.6-Material Inspection and Receiving Reports
- SUBCHAPTER H--CLAUSES AND FORMS
- PART 53-FORMS
- Subpart 53.1-General
- Subpart 53.2-Prescription of Forms
- Subpart 53.3-Illustrations of Forms
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 8500.01E
- DoDI 8500.2
- DoDI 8510.01
- DFARS
- Defense Federal Acquisition Regulations Supplement (DFARS)
- Part 224-Protection of Privacy and Freedom of Information
- SUBPART 224.2--freedom of information act
- Part 227-Patents, Data, and Copyrights
- SUBPART 227.70--INFRINGEMENT CLAIMS, LICENSES, AND ASSIGNMENTS
- Part 232-Contract Financing
- SUBPART 232.9--PROMPT PAYMENT
- SUBPART 232.70-ELECTRONIC SUBMISSION AND PROCESSING OF PAYMENT REQUESTS AND RECEIVING REPORTS
- Part 245--Government Property
- SUBPART 245.6--REPORTING, REUTILIZATION, AND DISPOSAL
- SUBPART 245.70--PLANT CLEARANCE FORMS
- Part 246-Quality Assurance
- SUBPART 246.4--GOVERNMENT CONTRACT QUALITY ASSURANCE
- APPENDIX F: MATERIAL INSPECTION AND RECEIVING REPORT
- CFR Title 48
- Administer Procurement Instrument
- CBM: WSLM RPILM HRM FM MSSM
- Description
- Administer Procurement Instrument is composed of monitoring the contract, agreement or order to ensure that a supplier is meeting requirements in accordance with the terms and conditions of the procurement instrument for providing goods/services and performing the administration activities from award to physical completion including change request management and vendor performance evaluation.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Aggregate Asset Inventory Count Results
- CBM: MSSM RPILM
- Description
- The Aggregate Asset Inventory Results process accumulates the results of the physical inventory for analysis of variance (ANOVA).
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER I - GENERAL
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- SFFAS 1
- SFFAS 1 Accounting for Selected Assets and Liabilities
- RECOMMENDED STANDARDS
- SPECIFIC STANDARDS
- Accounts Payable
- SFFAS 2
- SFFAS 2 Accounting for Direct Loans and Loan Guarantees
- THE ACCOUNTING STANDARDS
- Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
- SFFAS 3
- SFFAS 3 Accounting for Inventory and Related Property
- THE ACCOUNTING STANDARDS
- INVENTORY
- Other Categories of Inventory
- SFFAS 6
- SFFAS 19
- SFFAS 19 Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- TECHNICAL AMENDMENTS TO SFFAS NO. 2
- Effective Interest Rate
- OMB Circular A-110
- OMB Memo 04-04
- OMB Memo 06-19
- JFMIP SR-00-4
- JFMIP-SR-00-4 Property Management Systems Requirements Link unavailable at time of publication
- JFMIP SR-03-02
- JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements Link unavailable at time of publication
- DoDD 8500.01E
- DoDI 5000.64
- DoDI 8500.2
- DoDI 8510.01
- DoD 4000.25-2-M
- DLM 4000.25-2 - Military Standard Transaction Reporting and Accounting Procedures (MILSTRAP)
- C6. CHAPTER 6 MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.9 QUALITY CONTROL
- C6.10 MANAGEMENT EVALUATION
- C7. CHAPTER 7 PHYSICAL INVENTORY CONTROL
- C7.1. GENERAL.
- C7.2. POLICY.
- C7.3. PHYSICAL INVENTORY PROCEDURES
- C7.4. RESEARCH OF POTENTIAL OR ACTUAL INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY) - DOCUMENT IDENTIFIER CODE D8A/D9A
- C7.5. REVERSAL OF INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY)- DOCUMENT IDENTIFIER CODE D8A/D9A.
- C7.8. RECORD RECONCILIATION PROGRAM.
- C7.10. QUALITY CONTROL
- C7.11. PHYSICAL INVENTORY CONTROL PROGRAM PERFORMANCE ASSESSMENT
- DoD 4140.26-M
- DoD 4160.21-M
- DOD 4160.21-M Defense Materiel Disposition Manual
- CHAPTER 2 RESPONSIBILITIES
- DoD FMR Vol 04
- DoD FMR Vol 11B
- DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)
- CHAPTER 2 ESTABLISHMENT OF FUND ACTIVITIES, TRANSFER OF FUND FUNCTIONS AND CLOSURE OF FUND ACTIVITIES
- 0205 TRANSFER OF DWCF FUNCTIONS
- 0206 CLOSURE OF DWCF ACTIVITY
- CHAPTER 13 COST ACCOUNTING REQUIREMENTS FOR DEPOT MAINTENANCE
- 1302 ESTABLISHING THE COST ACCOUNTING MODULE
- DoD FMR Vol 12
- DoD FMR Vol 12 - Special Accounts Funds and Programs
- CHAPTER 7 FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN
- 0702 GENERAL REQUIREMENTS
- 0708 SUPPLY SYSTEM MATERIEL
- 0709 PETROLEUM PRODUCT/LOSSES
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1402 POLICY AND PROCEDURES
- DoD FMR Vol 13
- DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures
- CHAPTER 3 ASSETS, LIABILITIES, AND NET WORTH
- 0302 CURRENT ASSETS
- 0303 NONCURRENT ASSETS
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 5 DELIVER
- C5.7. ITEM ACCOUNTABILITY, CONTROL, AND STEWARDSHIP
- USC Title 31
- Aggregate Initial Asset Information
- CBM: MSSM RPILM
- Description
- The process of accumulating all asset physical, legal and financial information into the initial asset record.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION
- SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS
- CHAPTER 37 - CLAIMS
- CHAPTER 39 - PROMPT PAYMENT
- SUBTITLE V - GENERAL ASSISTANCE ADMINISTRATION
- CHAPTER 65 - INTERGOVERNMENTAL COOPERATION
- USC Title 32
- USC Title 32 National Guard
- CHAPTER 7 - SERVICE, SUPPLY, AND PROCUREMENT
- Sec. 710. Accountability for property issued to the National Guard
- USC Title 37
- USC Title 37 Pay and Allowances of the Uniformed Services
- CHAPTER 7 - ALLOWANCES
- Sec. 403. Basic allowance for housing
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 5 - PROPERTY MANAGEMENT
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE
- SUBCHAPTER IX - DEFENSE HOUSING AND COMMUNITY FACILITIES AND SERVICES
- Sec. 1592e. Interagency transfers of property; application of rules and regulations
- SUBCHAPTER XI - HOUSING FOR MILITARY PERSONNEL
- Sec. 1594. Contracts for construction
- Sec. 1594a. Acquisition of military housing financed under Armed Services Housing Mortgage Insurance Fund and rental housing at military bases
- EO 12906
- Executive Order 12906 Coordinating Geographic Data Acquisition and Access: The National Spatial Data Infrastructure
- Sec. 3. Development of a National Geospatial Data Clearinghouse.
- Sec. 4. Data Standards Activities.
- SFFAS 1
- SFFAS 1 Accounting for Selected Assets and Liabilities
- RECOMMENDED STANDARDS
- SPECIFIC STANDARDS
- Accounts Payable
- Other Current Liabilities
- SFFAS 2
- SFFAS 2 Accounting for Direct Loans and Loan Guarantees
- THE ACCOUNTING STANDARDS
- Revenues and Expenses
- Pre-1992 Direct Loans and Loan Guarantees
- Modification of Direct Loans and Loan Guarantees
- A. MODIFICATION OF DIRECT LOANS
- B. MODIFICATION OF LOAN GUARANTEES
- Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
- Write-off of Direct Loans
- SFFAS 3
- SFFAS 3 Accounting for Inventory and Related Property
- THE ACCOUNTING STANDARDS
- INVENTORY
- Other Categories of Inventory
- OPERATING MATERIALS AND SUPPLIES
- Other Categories of Operating Materials and Supplies
- STOCKPILE MATERIALS
- SFFAS 4
- SFFAS 4 Managerial Cost Accounting Concepts and Standards for the Federal Government
- MANAGERIAL COST ACCOUNTING STANDARDS
- REQUIREMENT FOR COST ACCOUNTING
- Need for Consistent Cost Accounting on a Regular Basis
- Basic Cost Accounting Processes
- Complexity of Cost Accounting Processes
- Cost Findings, Studies, and Analyses
- RESPONSIBILITY SEGMENTS
- Defining Responsibility Segments
- Purposes of Segmentation
- Structuring Responsibility Segments
- FULL COST
- Direct Costs
- Indirect Costs
- Certain Cost Elements
- Costs of Public Assistance and Social Insurance Programs
- Costs related to Property, Plant and Equipment
- Non-production costs
- INTER-ENTITY COSTS
- Inter-Entity Activities
- Accounting and Implementation Guidance
- Recognition Criteria
- Accounting Example
- Cost Accumulation
- Cost Assignment
- Directly tracing costs to outputs
- Assigning costs on a cause-and-effect basis
- Allocating costs
- Cost-benefit considerations
- Selecting a Costing Methodology
- Activity-based costing (ABC)
- Job order costing
- Process costing
- Standard costing
- SFFAS 5
- SFFAS 5 Accounting for Liabilities of the Federal Government
- LIABILITY STANDARDS
- CAPITAL LEASES
- SFFAS 6
- SFFAS 6 Accounting for Property, Plant, and Equipment
- ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT
- HERITAGE ASSETS
- SFFAS 7
- SFFAS 7 Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting
- PART I: ACCOUNTING FOR REVENUE AND OTHER FINANCING SOURCES
- ACCOUNTING STANDARDS
- OTHER FINANCING SOURCES
- RECOGNITION AND MEASUREMENT OF OTHER FINANCING SOURCES
- Transfers of Assets
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- CHAPTER 2: STANDARD - HERITAGE ASSETS
- CHAPTER 4: STANDARD - STEWARDSHIP LAND
- CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY
- SFFAS 10
- SFFAS 10 Accounting for Internal Use Software
- Accounting Standard
- Recognition, Measurement, and Disclosure
- Software Used as General PP&E
- Capitalizable Cost
- Multiuse Software
- Integrated Software
- Bundled Products and Services
- Enhancements
- Post-implementation/Operational Software
- Developmental Software
- Amortization
- SFFAS 19
- SFFAS 19 Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- TECHNICAL AMENDMENTS TO SFFAS NO. 2
- Effective Interest Rate
- SFFAS 23
- SFFAS 23 Eliminating the Category National Defense Property, Plant, and Equipment
- Implementation Guidance
- Initial Capitalization
- Adjustment to Cumulative Results of Operations
- GAO Title 2
- OMB Circular A-11
- OMB Circular A-11 Preparation, Submission, and Execution of the Budget
- August 2009
- PART 1 GENERAL INFORMATION
- SECTION 10-OVERVIEW OF THE BUDGET
- SECTION 20-TERMS AND CONCEPTS
- PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
- SECTION 83-OBJECT CLASSIFICATION (MAX SCHEDULE O)
- PART 5 FEDERAL CREDIT
- SECTION 185-FEDERAL CREDIT
- PART 8 APPENDICES
- APPENDIX B-BUDGETARY TREATMENT OF LEASE-PURCHASES AND LEASES OF CAPITAL ASSETS
- OMB Circular A-16
- OMB Circular A-50
- OMB Circular A-50 Audit Followup
- 8. Action Requirements.
- OMB Circular A-110
- OMB Memo 04-04
- OMB Memo 06-19
- TFM Vol 1 Part 1
- TFM Vol 1 Part 1 Introduction
- Chapter 2000 FINANCIAL OPERATIONS STARTUP PROCEDURES FOR NEW FEDERAL ENTITIES
- Section 2040-Arranging for Governmentwide Accounting (GWA) System Service
- Section 2045-Arranging for Government On-Line Accounting Link System II (GOALS II) Service
- Section 2050-Arranging for the Federal Agencies' Centralized Trial-Balance System (FACTS II)
- Section 2055-Disbursing Officers' Reports
- Section 2060-Making Deposits
- Section 2065-Other Requirements
- JFMIP FFMSR-8
- FFMSR-8 - System Requirements for Managerial Cost Accounting Link unavailable at time of publication
- Chapter 1 - System Requirements Overview
- JFMIP SR-99-4
- JFMIP SR-99-04 Seized Property and Forfeited Assets Systems Requirements Link unavailable at time of publication
- JFMIP SR-99-8
- JFMIP SR-99-08 Direct Loan System Requirements Link unavailable at time of publication
- JFMIP SR-00-01
- JFMIP-SR-00-01 Guaranteed Loan Systems Requirements Link unavailable at time of publication
- JFMIP SR-00-3
- JFMIP-SR-00-3 Grant Financial Systems Requirements Link unavailable at time of publication
- JFMIP SR-00-4
- JFMIP-SR-00-4 Property Management Systems Requirements Link unavailable at time of publication
- JFMIP SR-03-01
- JFMIP-SR-03-01 Revenue System Requirements Link unavailable at time of publication
- JFMIP SR-03-02
- JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements Link unavailable at time of publication
- OFFM-NO-0106
- Core Financial System Requirements OFFM-NO-0106
- Payment Management Function
- Payee Information Maintenance Process
- Accounts Payable Process
- Receivable Management Function
- Receivables and Billing Process
- Cost Management Function
- Cost Reporting Process
- DoDD 8500.01E
- DoDI 5000.64
- DoDI 8500.2
- DoDI 8510.01
- DoD 4140.26-M
- DoD FMR Vol 02A
- DOD FMR Vol 02A - Budget Formulation and Presentation
- CHAPTER 1 GENERAL INFORMATION
- 0102 FUNDING POLICIES
- DoD FMR Vol 02B
- DoD FMR Vol 03
- DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources
- CHAPTER 11 UNMATCHED DISBURSEMENTS, NEGATIVE UNLIQUIDATED OBLIGATIONS, AND IN-TRANSIT DISBURSEMENTS
- 1110 CORRECTIONS AND POSTINGS OF DISBURSEMENTS INVOLVING THE WORKING CAPITAL FUNDS
- CHAPTER 15 RECEIPT AND USE OF BUDGETARY RESOURCES EXECUTION LEVEL
- 1502 STANDARDS
- Chapter 17 ACCOUNTING REQUIREMENTS FOR MILITARY CONSTRUCTION PROJECTS
- 1705. DOCUMENTATION STANDARDS
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 1 FINANCIAL CONTROL OF ASSETS
- 0105. INVENTORY AND RELATED PROPERTY
- CHAPTER 3 RECEIVABLES
- 0303 RECEIVABLES POLICY AND PROCEDURES
- CHAPTER 4 INVENTORY AND RELATED PROPERTY
- 0401 GENERAL
- CHAPTER 6 PROPERTY, PLANT, AND EQUIPMENT
- 0601. GENERAL
- 0602. ACCOUNTING FOR GENERAL PP&E
- CHAPTER 16 REVENUE AND OTHER FINANCING SOURCES, GAINS, AND LOSSES
- 1602 REVENUE
- 1605 GAINS AND LOSSES
- APPENDIX A TABLE OF TRANSACTIONS
- CHAPTER 18 CONSOLIDATED INTO VOLUME 4, CHAPTER 16
- CHAPTER 19 MANAGERIAL COST ACCOUNTING
- 1901 GENERAL
- 1902 FASAB SFFAS No. 4 - Managerial Cost Accounting Concepts and Standards for the Federal Government.
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- 2004 PRODUCTION COST COMPONENTS
- DoD FMR Vol 05
- DOD FMR Vol 05 - Disbursing Policy and Procedures
- CHAPTER 34 FINANCIAL INSTITUTIONS ON DOD INSTALLATIONS
- 3407 DOMESTIC CREDIT UNIONS
- DoD FMR Vol 11A
- DOD FMR Vol 11A - Reimbursable Operations, Policy and Procedures
- CHAPTER 1 GENERAL REIMBURSEMENT PROCEDURES AND SUPPORTING DOCUMENTATION
- 0102 POLICY AND PROCEDURES
- Chapter 16 ACCOUNTING FOR PRODUCTION AND SALE OF FOREST PRODUCTS
- 1602. POLICY AND PROCEDURES
- DoD FMR Vol 11B
- DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)
- CHAPTER 2 ESTABLISHMENT OF FUND ACTIVITIES, TRANSFER OF FUND FUNCTIONS AND CLOSURE OF FUND ACTIVITIES
- 0204 COMMENCEMENT OF FUND OPERATIONS
- 0205 TRANSFER OF DWCF FUNCTIONS
- 0206 CLOSURE OF DWCF ACTIVITY
- Chapter 11 REIMBURSEMENTS AND REVENUE RECOGNITION
- 1101. REIMBURSEMENTS
- 1102. REVENUE RECOGNITION
- CHAPTER 12 EXPENSES
- 1202 MILITARY PERSONNEL EXPENSE
- CHAPTER 13 COST ACCOUNTING REQUIREMENTS FOR DEPOT MAINTENANCE
- 1302 ESTABLISHING THE COST ACCOUNTING MODULE
- 1303 ESTABLISHING JOB ORDERS
- 1304 JOB ORDER REQUIREMENTS
- 1305 PROCESS COST CENTERS PROCEDURES
- 1307 LABOR COSTS
- 1308 MATERIAL COSTS
- 1309 OTHER DIRECT COSTS
- 1310 INDIRECT COSTS
- CHAPTER 14 MOBILIZATION COSTS
- 1404 FUNDING
- 1405 ACCOUNTING
- DoD FMR Vol 12
- DoD FMR Vol 12 - Special Accounts Funds and Programs
- CHAPTER 3 CONTRIBUTIONS FOR DEFENSE PROGRAMS, PROJECTS, AND ACTIVITIES
- 0303 POLICY ON CONTRIBUTIONS
- CHAPTER 4 DIRECT LOANS AND LOAN GUARANTEES
- 0402 STANDARDS
- CHAPTER 5 GRANTS AND COOPERATIVE AGREEMENTS
- 0502 ACCOUNTING STANDARDS FOR GRANTS AND COOPERATIVE AGREEMENTS
- 0504 FINANCIAL MANAGEMENT FOR GRANTS AND COOPERATIVE AGREEMENTS
- CHAPTER 7 FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN
- 0708 SUPPLY SYSTEM MATERIEL
- CHAPTER 9 INTERNATIONAL AGREEMENTS
- 0904 FISCAL CONSIDERATIONS
- 0905 PROPOSED AGREEMENT
- CHAPTER 11 PRIVATIZATION OF DEFENSE UTILITY SYSTEMS
- 1102 CONSIDERATION FOR CONVEYANCE OF UTILITY SYSTEMS
- CHAPTER 13 FISCAL POLICY FOR BASE CLOSURE AND REALIGNMENT
- 1302 POLICY AND PROCEDURES
- 1303 BUDGET AND ACCOUNTING RESPONSIBILITIES
- 1305 ADMINISTRATION OF BASE CLOSURE FUNDS
- AIR FORCE ANNEX
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1401 OVERVIEW
- 1402 POLICY AND PROCEDURES
- CHAPTER 19 FOOD SERVICE PROGRAM
- 1905 DISPOSITION OF FUNDS
- DoD FMR Vol 13
- DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures
- CHAPTER 3 ASSETS, LIABILITIES, AND NET WORTH
- 0302 CURRENT ASSETS
- 0303 NONCURRENT ASSETS
- DoD FMR Vol 15
- DOD FMR Vol 15 - Security Assistance Policy and Procedures
- CHAPTER 7 PRICING
- 0704 CASH SALES OF DEFENSE ARTICLES AND SERVICES FROM NEW PROCUREMENT FOR DIRECT DELIVERY AND PARTICIPATION IN NEW PRODUCTION
- 0707 COOPERATIVE LOGISTICS SUPPLY SUPPORT ARRANGEMENTS
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 3 SOURCE
- C3.8. RECEIPT PROCESSING
- USC Title 31
- Aggregate Real Property Management Information
- CBM: MSSM RPILM
- Description
- This process confirms receipt of all documentation required for final acceptance and management of real property.
- Linked constraints
- CFR Title 48
- CFR Title 48 Federal Acquisition Regulations System
- CHAPTER 1--FEDERAL ACQUISITION REGULATION
- SUBCHAPTER A--GENERAL
- PART 4-ADMINISTRATIVE MATTERS
- Subpart 4.5-Electronic Commerce in Contracting
- Subpart 4.6-Contract Reporting
- Subpart 4.15-American Recovery and Reinvestment Act-Reporting Requirements
- SUBCHAPTER B--ACQUISITION PLANNING
- PART 5-PUBLICIZING CONTRACT ACTIONS
- Subpart 5.4-Release of Information
- PART 7-ACQUISITION PLANNING
- Subpart 7.1-Acquisition Plans
- Subpart 7.2-Planning for the Purchase of Supplies in Economic Quantities
- Subpart 7.3-Contractor Versus Government Performance
- Subpart 7.4-Equipment Lease or Purchase
- Subpart 7.5-Inherently Governmental Functions
- PART 8-REQUIRED SOURCES OF SUPPLIES AND SERVICES
- Subpart 8.1-Excess Personal Property
- Subpart 8.8-Acquisition of Printing and Related Supplies
- PART 9-CONTRACTOR QUALIFICATIONS
- Subpart 9.5-Organizational and Consultant Conflicts of Interest
- PART 10-MARKET RESEARCH
- PART 12-ACQUISITION OF COMMERCIAL ITEMS
- Subpart 12.1-Acquisition of Commercial Items-General
- Subpart 12.2-Special Requirements for the Acquisition of Commercial Items
- SUBCHAPTER D--SOCIOECONOMIC PROGRAMS
- PART 24-PROTECTION OF PRIVACY AND FREEDOM OF INFORMATION
- Subpart 24.2-Freedom of Information Act
- SUBCHAPTER E--GENERAL CONTRACTING REQUIREMENTS
- PART 32-CONTRACT FINANCING
- Subpart 32.9-Prompt Payment
- Subpart 32.10-Performance-Based Payments
- SUBCHAPTER F--SPECIAL CATEGORIES OF CONTRACTING
- PART 36-CONSTRUCTION AND ARCHITECT-ENGINEER CONTRACTS
- Subpart 36.2-Special Aspects of Contracting for Construction
- Subpart 36.6-Architect-Engineer Services
- Subpart 36.7-Standard and Optional Forms for Contracting for Construction, Architect-Engineer Services, and Dismantling, Demolition, or Removal of Improvements
- SUBCHAPTER G--CONTRACT MANAGEMENT
- PART 46-QUALITY ASSURANCE
- Subpart 46.5-Acceptance
- Subpart 46.6-Material Inspection and Receiving Reports
- SUBCHAPTER H--CLAUSES AND FORMS
- PART 53-FORMS
- Subpart 53.1-General
- Subpart 53.2-Prescription of Forms
- Subpart 53.3-Illustrations of Forms
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 8500.01E
- DoDI 8500.2
- DoDI 8510.01
- DFARS
- Defense Federal Acquisition Regulations Supplement (DFARS)
- Part 224-Protection of Privacy and Freedom of Information
- SUBPART 224.2--freedom of information act
- Part 227-Patents, Data, and Copyrights
- SUBPART 227.70--INFRINGEMENT CLAIMS, LICENSES, AND ASSIGNMENTS
- Part 232-Contract Financing
- SUBPART 232.9--PROMPT PAYMENT
- SUBPART 232.10--PERFORMANCE-BASED PAYMENTS
- SUBPART 232.70-ELECTRONIC SUBMISSION AND PROCESSING OF PAYMENT REQUESTS AND RECEIVING REPORTS
- Part 245--Government Property
- SUBPART 245.6--REPORTING, REUTILIZATION, AND DISPOSAL
- APPENDIX F: MATERIAL INSPECTION AND RECEIVING REPORT
- CFR Title 48
- Analyze Facility Energy Consumption
- CBM: RPILM
- Description
- Energy managers review facility energy consumption information along with other parameters (e.g., weather anomalies, installation OPTEMPO level) that enable assessment of consumption characteristcs (e.g., peak load/workload shifting) for management and reporting.
- Linked constraints
- PL 109-058
- PL 110-140
- NDAA 2010
- National Defense Authorization Act for Fiscal Year 2010
- DIVISION A-DEPARTMENT OF DEFENSE AUTHORIZATIONS
- TITLE III-OPERATION AND MAINTENANCE
- Subtitle D-Energy Security
- SEC. 332. EXTENSION AND EXPANSION OF REPORTING REQUIREMENTS REGARDING DEPARTMENT OF DEFENSE ENERGY EFFICIENCY PROGRAMS.
- NDAA 2011
- National Defense Authorization Act for Fiscal Year 2011
- DIVISION B-MILITARY CONSTRUCTION AUTHORIZATIONS
- TITLE XXVIII-MILITARY CONSTRUCTION GENERAL PROVISIONS
- Subtitle D-Energy Security
- Sec. 2832. Plan and implementation guidelines for achieving Department of Defense goal regarding use of renewable energy to meet facility energy needs.
- EO 13514
- DoDI 4170.11
- EEIM CRD
- Approve Asset Inventory Count Information
- CBM: MSSM RPILM
- Description
- The Approve Asset Inventory Count Information process results in the acceptance of the physical inventory count by an authorized official.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER I - GENERAL
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- SFFAS 1
- SFFAS 1 Accounting for Selected Assets and Liabilities
- RECOMMENDED STANDARDS
- SPECIFIC STANDARDS
- Accounts Payable
- SFFAS 2
- SFFAS 2 Accounting for Direct Loans and Loan Guarantees
- THE ACCOUNTING STANDARDS
- Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
- SFFAS 3
- SFFAS 3 Accounting for Inventory and Related Property
- THE ACCOUNTING STANDARDS
- INVENTORY
- Other Categories of Inventory
- SFFAS 6
- SFFAS 19
- SFFAS 19 Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- TECHNICAL AMENDMENTS TO SFFAS NO. 2
- Effective Interest Rate
- OMB Circular A-110
- OMB Memo 04-04
- OMB Memo 06-19
- JFMIP SR-00-4
- JFMIP-SR-00-4 Property Management Systems Requirements Link unavailable at time of publication
- JFMIP SR-03-02
- JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements Link unavailable at time of publication
- DoDD 8500.01E
- DoDI 5000.64
- DoDI 8500.2
- DoDI 8510.01
- DoD 4000.25-2-M
- DLM 4000.25-2 - Military Standard Transaction Reporting and Accounting Procedures (MILSTRAP)
- C6. CHAPTER 6 MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.9 QUALITY CONTROL
- C6.10 MANAGEMENT EVALUATION
- C7. CHAPTER 7 PHYSICAL INVENTORY CONTROL
- C7.1. GENERAL.
- C7.2. POLICY.
- C7.3. PHYSICAL INVENTORY PROCEDURES
- C7.4. RESEARCH OF POTENTIAL OR ACTUAL INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY) - DOCUMENT IDENTIFIER CODE D8A/D9A
- C7.5. REVERSAL OF INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY)- DOCUMENT IDENTIFIER CODE D8A/D9A.
- C7.8. RECORD RECONCILIATION PROGRAM.
- C7.10. QUALITY CONTROL
- C7.11. PHYSICAL INVENTORY CONTROL PROGRAM PERFORMANCE ASSESSMENT
- DoD 4140.26-M
- DoD 4160.21-M
- DOD 4160.21-M Defense Materiel Disposition Manual
- CHAPTER 2 RESPONSIBILITIES
- DoD FMR Vol 04
- DoD FMR Vol 11B
- DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)
- CHAPTER 2 ESTABLISHMENT OF FUND ACTIVITIES, TRANSFER OF FUND FUNCTIONS AND CLOSURE OF FUND ACTIVITIES
- 0205 TRANSFER OF DWCF FUNCTIONS
- 0206 CLOSURE OF DWCF ACTIVITY
- CHAPTER 13 COST ACCOUNTING REQUIREMENTS FOR DEPOT MAINTENANCE
- 1302 ESTABLISHING THE COST ACCOUNTING MODULE
- DoD FMR Vol 12
- DoD FMR Vol 12 - Special Accounts Funds and Programs
- CHAPTER 7 FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN
- 0702 GENERAL REQUIREMENTS
- 0708 SUPPLY SYSTEM MATERIEL
- 0709 PETROLEUM PRODUCT/LOSSES
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1402 POLICY AND PROCEDURES
- DoD FMR Vol 13
- DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures
- CHAPTER 3 ASSETS, LIABILITIES, AND NET WORTH
- 0302 CURRENT ASSETS
- 0303 NONCURRENT ASSETS
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 5 DELIVER
- C5.7. ITEM ACCOUNTABILITY, CONTROL, AND STEWARDSHIP
- USC Title 31
- Archive Asset Record
- CBM: MSSM RPILM
- Description
- This process stores or flags asset records that are no longer in active status. These records can be retrieved upon request for future liability issues, reporting and audit trail purposes.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION
- SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS
- CHAPTER 37 - CLAIMS
- SUBCHAPTER II - CLAIMS OF THE UNITED STATES GOVERNMENT
- CHAPTER 39 - PROMPT PAYMENT
- SUBTITLE V - GENERAL ASSISTANCE ADMINISTRATION
- CHAPTER 65 - INTERGOVERNMENTAL COOPERATION
- USC Title 32
- USC Title 32 National Guard
- CHAPTER 7 - SERVICE, SUPPLY, AND PROCUREMENT
- Sec. 710. Accountability for property issued to the National Guard
- USC Title 37
- USC Title 37 Pay and Allowances of the Uniformed Services
- CHAPTER 7 - ALLOWANCES
- Sec. 403. Basic allowance for housing
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 5 - PROPERTY MANAGEMENT
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE
- SUBCHAPTER IX - DEFENSE HOUSING AND COMMUNITY FACILITIES AND SERVICES
- Sec. 1592e. Interagency transfers of property; application of rules and regulations
- SUBCHAPTER XI - HOUSING FOR MILITARY PERSONNEL
- Sec. 1594. Contracts for construction
- Sec. 1594a. Acquisition of military housing financed under Armed Services Housing Mortgage Insurance Fund and rental housing at military bases
- SFFAS 1
- SFFAS 1 Accounting for Selected Assets and Liabilities
- RECOMMENDED STANDARDS
- SPECIFIC STANDARDS
- Accounts Payable
- Other Current Liabilities
- SFFAS 2
- SFFAS 2 Accounting for Direct Loans and Loan Guarantees
- THE ACCOUNTING STANDARDS
- Revenues and Expenses
- Pre-1992 Direct Loans and Loan Guarantees
- Modification of Direct Loans and Loan Guarantees
- A. MODIFICATION OF DIRECT LOANS
- B. MODIFICATION OF LOAN GUARANTEES
- Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
- Write-off of Direct Loans
- SFFAS 3
- SFFAS 3 Accounting for Inventory and Related Property
- THE ACCOUNTING STANDARDS
- INVENTORY
- Other Categories of Inventory
- OPERATING MATERIALS AND SUPPLIES
- Other Categories of Operating Materials and Supplies
- STOCKPILE MATERIALS
- SFFAS 4
- SFFAS 4 Managerial Cost Accounting Concepts and Standards for the Federal Government
- MANAGERIAL COST ACCOUNTING STANDARDS
- REQUIREMENT FOR COST ACCOUNTING
- Need for Consistent Cost Accounting on a Regular Basis
- Basic Cost Accounting Processes
- Complexity of Cost Accounting Processes
- Cost Findings, Studies, and Analyses
- RESPONSIBILITY SEGMENTS
- Defining Responsibility Segments
- Purposes of Segmentation
- Structuring Responsibility Segments
- FULL COST
- Direct Costs
- Indirect Costs
- Certain Cost Elements
- Costs of Public Assistance and Social Insurance Programs
- Costs related to Property, Plant and Equipment
- Non-production costs
- INTER-ENTITY COSTS
- Inter-Entity Activities
- Accounting and Implementation Guidance
- Recognition Criteria
- Accounting Example
- Cost Accumulation
- Cost Assignment
- Directly tracing costs to outputs
- Assigning costs on a cause-and-effect basis
- Allocating costs
- Cost-benefit considerations
- Selecting a Costing Methodology
- Activity-based costing (ABC)
- Job order costing
- Process costing
- Standard costing
- SFFAS 5
- SFFAS 5 Accounting for Liabilities of the Federal Government
- LIABILITY STANDARDS
- CAPITAL LEASES
- SFFAS 6
- SFFAS 6 Accounting for Property, Plant, and Equipment
- ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT
- HERITAGE ASSETS
- SFFAS 7
- SFFAS 7 Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting
- PART I: ACCOUNTING FOR REVENUE AND OTHER FINANCING SOURCES
- ACCOUNTING STANDARDS
- OTHER FINANCING SOURCES
- RECOGNITION AND MEASUREMENT OF OTHER FINANCING SOURCES
- Transfers of Assets
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- CHAPTER 2: STANDARD - HERITAGE ASSETS
- CHAPTER 4: STANDARD - STEWARDSHIP LAND
- CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY
- SFFAS 10
- SFFAS 10 Accounting for Internal Use Software
- Accounting Standard
- Recognition, Measurement, and Disclosure
- Software Used as General PP&E
- Capitalizable Cost
- Multiuse Software
- Integrated Software
- Bundled Products and Services
- Enhancements
- Post-implementation/Operational Software
- Developmental Software
- Amortization
- SFFAS 19
- SFFAS 19 Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- TECHNICAL AMENDMENTS TO SFFAS NO. 2
- Effective Interest Rate
- SFFAS 23
- SFFAS 23 Eliminating the Category National Defense Property, Plant, and Equipment
- Implementation Guidance
- Initial Capitalization
- Adjustment to Cumulative Results of Operations
- GAO Title 2
- OMB Circular A-11
- OMB Circular A-11 Preparation, Submission, and Execution of the Budget
- August 2009
- PART 1 GENERAL INFORMATION
- SECTION 10-OVERVIEW OF THE BUDGET
- SECTION 20-TERMS AND CONCEPTS
- PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
- SECTION 83-OBJECT CLASSIFICATION (MAX SCHEDULE O)
- PART 5 FEDERAL CREDIT
- SECTION 185-FEDERAL CREDIT
- PART 8 APPENDICES
- APPENDIX B-BUDGETARY TREATMENT OF LEASE-PURCHASES AND LEASES OF CAPITAL ASSETS
- OMB Circular A-50
- OMB Circular A-50 Audit Followup
- 8. Action Requirements.
- OMB Circular A-110
- OMB Memo 04-04
- OMB Memo 06-19
- TFM Vol 1 Part 1
- TFM Vol 1 Part 1 Introduction
- Chapter 2000 FINANCIAL OPERATIONS STARTUP PROCEDURES FOR NEW FEDERAL ENTITIES
- Section 2040-Arranging for Governmentwide Accounting (GWA) System Service
- Section 2045-Arranging for Government On-Line Accounting Link System II (GOALS II) Service
- Section 2050-Arranging for the Federal Agencies' Centralized Trial-Balance System (FACTS II)
- Section 2055-Disbursing Officers' Reports
- Section 2060-Making Deposits
- Section 2065-Other Requirements
- JFMIP FFMSR-8
- FFMSR-8 - System Requirements for Managerial Cost Accounting Link unavailable at time of publication
- Chapter 1 - System Requirements Overview
- JFMIP SR-99-4
- JFMIP SR-99-04 Seized Property and Forfeited Assets Systems Requirements Link unavailable at time of publication
- JFMIP SR-99-8
- JFMIP SR-99-08 Direct Loan System Requirements Link unavailable at time of publication
- JFMIP SR-00-01
- JFMIP-SR-00-01 Guaranteed Loan Systems Requirements Link unavailable at time of publication
- JFMIP SR-00-3
- JFMIP-SR-00-3 Grant Financial Systems Requirements Link unavailable at time of publication
- JFMIP SR-00-4
- JFMIP-SR-00-4 Property Management Systems Requirements Link unavailable at time of publication
- JFMIP SR-03-01
- JFMIP-SR-03-01 Revenue System Requirements Link unavailable at time of publication
- JFMIP SR-03-02
- JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements Link unavailable at time of publication
- OFFM-NO-0106
- Core Financial System Requirements OFFM-NO-0106
- Payment Management Function
- Payee Information Maintenance Process
- Accounts Payable Process
- Receivable Management Function
- Receivables and Billing Process
- Cost Management Function
- Cost Reporting Process
- DoDD 8500.01E
- DoDI 5000.64
- DoDI 8500.2
- DoDI 8510.01
- DoD 4140.26-M
- DoD FMR Vol 02A
- DOD FMR Vol 02A - Budget Formulation and Presentation
- CHAPTER 1 GENERAL INFORMATION
- 0102 FUNDING POLICIES
- DoD FMR Vol 02B
- DoD FMR Vol 03
- DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources
- CHAPTER 11 UNMATCHED DISBURSEMENTS, NEGATIVE UNLIQUIDATED OBLIGATIONS, AND IN-TRANSIT DISBURSEMENTS
- 1110 CORRECTIONS AND POSTINGS OF DISBURSEMENTS INVOLVING THE WORKING CAPITAL FUNDS
- CHAPTER 15 RECEIPT AND USE OF BUDGETARY RESOURCES EXECUTION LEVEL
- 1502 STANDARDS
- Chapter 17 ACCOUNTING REQUIREMENTS FOR MILITARY CONSTRUCTION PROJECTS
- 1705. DOCUMENTATION STANDARDS
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 1 FINANCIAL CONTROL OF ASSETS
- 0105. INVENTORY AND RELATED PROPERTY
- CHAPTER 3 RECEIVABLES
- 0303 RECEIVABLES POLICY AND PROCEDURES
- CHAPTER 4 INVENTORY AND RELATED PROPERTY
- 0401 GENERAL
- CHAPTER 6 PROPERTY, PLANT, AND EQUIPMENT
- 0602. ACCOUNTING FOR GENERAL PP&E
- CHAPTER 16 REVENUE AND OTHER FINANCING SOURCES, GAINS, AND LOSSES
- 1602 REVENUE
- 1605 GAINS AND LOSSES
- APPENDIX A TABLE OF TRANSACTIONS
- CHAPTER 18 CONSOLIDATED INTO VOLUME 4, CHAPTER 16
- CHAPTER 19 MANAGERIAL COST ACCOUNTING
- 1901 GENERAL
- 1902 FASAB SFFAS No. 4 - Managerial Cost Accounting Concepts and Standards for the Federal Government.
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- 2004 PRODUCTION COST COMPONENTS
- DoD FMR Vol 05
- DOD FMR Vol 05 - Disbursing Policy and Procedures
- CHAPTER 34 FINANCIAL INSTITUTIONS ON DOD INSTALLATIONS
- 3407 DOMESTIC CREDIT UNIONS
- DoD FMR Vol 11A
- DOD FMR Vol 11A - Reimbursable Operations, Policy and Procedures
- CHAPTER 1 GENERAL REIMBURSEMENT PROCEDURES AND SUPPORTING DOCUMENTATION
- 0102 POLICY AND PROCEDURES
- Chapter 16 ACCOUNTING FOR PRODUCTION AND SALE OF FOREST PRODUCTS
- 1602. POLICY AND PROCEDURES
- DoD FMR Vol 11B
- DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)
- CHAPTER 2 ESTABLISHMENT OF FUND ACTIVITIES, TRANSFER OF FUND FUNCTIONS AND CLOSURE OF FUND ACTIVITIES
- 0204 COMMENCEMENT OF FUND OPERATIONS
- 0205 TRANSFER OF DWCF FUNCTIONS
- 0206 CLOSURE OF DWCF ACTIVITY
- Chapter 11 REIMBURSEMENTS AND REVENUE RECOGNITION
- 1101. REIMBURSEMENTS
- 1102. REVENUE RECOGNITION
- CHAPTER 12 EXPENSES
- 1202 MILITARY PERSONNEL EXPENSE
- CHAPTER 13 COST ACCOUNTING REQUIREMENTS FOR DEPOT MAINTENANCE
- 1302 ESTABLISHING THE COST ACCOUNTING MODULE
- 1303 ESTABLISHING JOB ORDERS
- 1304 JOB ORDER REQUIREMENTS
- 1305 PROCESS COST CENTERS PROCEDURES
- 1307 LABOR COSTS
- 1308 MATERIAL COSTS
- 1309 OTHER DIRECT COSTS
- 1310 INDIRECT COSTS
- CHAPTER 14 MOBILIZATION COSTS
- 1404 FUNDING
- 1405 ACCOUNTING
- DoD FMR Vol 12
- DoD FMR Vol 12 - Special Accounts Funds and Programs
- CHAPTER 3 CONTRIBUTIONS FOR DEFENSE PROGRAMS, PROJECTS, AND ACTIVITIES
- 0303 POLICY ON CONTRIBUTIONS
- CHAPTER 4 DIRECT LOANS AND LOAN GUARANTEES
- 0402 STANDARDS
- CHAPTER 5 GRANTS AND COOPERATIVE AGREEMENTS
- 0502 ACCOUNTING STANDARDS FOR GRANTS AND COOPERATIVE AGREEMENTS
- 0504 FINANCIAL MANAGEMENT FOR GRANTS AND COOPERATIVE AGREEMENTS
- CHAPTER 7 FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN
- 0708 SUPPLY SYSTEM MATERIEL
- CHAPTER 9 INTERNATIONAL AGREEMENTS
- 0904 FISCAL CONSIDERATIONS
- 0905 PROPOSED AGREEMENT
- CHAPTER 11 PRIVATIZATION OF DEFENSE UTILITY SYSTEMS
- 1102 CONSIDERATION FOR CONVEYANCE OF UTILITY SYSTEMS
- CHAPTER 13 FISCAL POLICY FOR BASE CLOSURE AND REALIGNMENT
- 1302 POLICY AND PROCEDURES
- 1303 BUDGET AND ACCOUNTING RESPONSIBILITIES
- 1305 ADMINISTRATION OF BASE CLOSURE FUNDS
- AIR FORCE ANNEX
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1401 OVERVIEW
- 1402 POLICY AND PROCEDURES
- CHAPTER 19 FOOD SERVICE PROGRAM
- 1905 DISPOSITION OF FUNDS
- DoD FMR Vol 13
- DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures
- CHAPTER 3 ASSETS, LIABILITIES, AND NET WORTH
- 0302 CURRENT ASSETS
- 0303 NONCURRENT ASSETS
- DoD FMR Vol 15
- DOD FMR Vol 15 - Security Assistance Policy and Procedures
- CHAPTER 7 PRICING
- 0704 CASH SALES OF DEFENSE ARTICLES AND SERVICES FROM NEW PROCUREMENT FOR DIRECT DELIVERY AND PARTICIPATION IN NEW PRODUCTION
- 0707 COOPERATIVE LOGISTICS SUPPLY SUPPORT ARRANGEMENTS
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 3 SOURCE
- C3.8. RECEIPT PROCESSING
- USC Title 31
- Assess ESOH Risk
- CBM: RPILM
- Description
- This process assesses the health, safety, ecological, or cultural risk posed by the ESOH aspect under consideration. Risk is defined as the possibility of a hazard causing suffering, harm or loss. This process takes the identified ESOH aspect or issue (e.g., ground water plume, paint shop operations, sound exposure) and determines the level of risk associated with the hazard. The risk finding is based on factors such as severity, probability, and availability of pathways, contaminants, or receptors.
- Linked constraints
- USC Title 33
- USC Title 33 Navigation and Navigable Waters
- CHAPTER 36 - WATER RESOURCES DEVELOPMENT
- SUBCHAPTER V - GENERAL PROVISIONS
- Sec. 2282. Feasibility reports
- CHAPTER 40 - OIL POLLUTION
- SUBCHAPTER I - OIL POLLUTION LIABILITY AND COMPENSATION
- Sec. 2702. Elements of liability
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 13 - PUBLIC PROPERTY
- Sec. 1314. Easements
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 82 - SOLID WASTE DISPOSAL
- SUBCHAPTER III - HAZARDOUS WASTE MANAGEMENT
- Sec. 6922. Standards applicable to generators of hazardous waste
- Sec. 6937. Inventory of Federal agency hazardous waste facilities
- CHAPTER 103 - COMPREHENSIVE ENVIRONMENTAL RESPONSE, COMPENSATION, AND LIABILITY
- SUBCHAPTER I - HAZARDOUS SUBSTANCES RELEASES, LIABILITY, COMPENSATION
- Sec. 9602. Designation of additional hazardous substances and establishment of reportable released quantities; regulations
- Sec. 9607. Liability
- Sec. 9608. Financial responsibility
- Sec. 9619. Response action contractors
- Sec. 9625. Section 6921(b)(3)(A)(i) waste
- CHAPTER 109B - SECURE WATER
- CHAPTER 119 - HOMELESS ASSISTANCE
- SUBCHAPTER V - IDENTIFICATION AND USE OF SURPLUS FEDERAL PROPERTY
- Sec. 11411. Use of unutilized and underutilized public buildings and real property to assist the homeless
- CFR Title 40
- CFR Title 40 Protection of Environment
- CHAPTER I - ENVIRONMENTAL PROTECTION AGENCY
- Subchapter I - Solid Waste
- PART 264 - STANDARDS FOR OWNERS AND OPERATORS OF HAZARDOUS WASTE TREATMENT, STORAGE, AND DISPOSAL FACILITIES
- PART 266 - STANDARDS FOR THE MANAGEMENT OF SPECIFIC HAZARDOUS WASTES AND SPECIFIC TYPES OF HAZARDOUS WASTE MANAGEMENT FACILITIES
- SUBCHAPTER J - SUPERFUND, EMERGENCY PLANNING, AND COMMUNITY RIGHT-TO-KNOW PROGRAMS
- PART 300 - NATIONAL OIL AND HAZARDOUS SUBSTANCES POLLUTION CONTINGENCY PLAN
- Subpart D-Operational Response Phases for Oil Removal
- Subpart E-Hazardous Substance Response
- Subpart I-Administrative Record for Selection of Response Action
- EO 13045
- EO 13148
- FFAA Tech Release 2
- Federal Financial Accounting and Auditing (FFAA) Technical Release No. 2 - Determining Probable and Reasonably Estimable for Environmental Liabilities in the Federal Government
- Section 1 Determining "Probable" Environmental Liabilities
- Section 2 Determining "Reasonably Estimable" Environmental Liabilities
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 4715.1E
- DoDD 6055.9E
- DoDD 8500.01E
- DoDI 2000.18
- DoDI 4140.62
- DoDI 4145.26
- DoDI 5000.02
- DoDI 5000.61
- DoDI 6050.05
- DoDI 6055.1
- DoDI 6055.04
- DoDI 6055.05
- DoDI 6055.06
- DoDI 6055.07
- DoDI 6055.08
- DoDI 6055.11
- DoDI 6055.12
- DoDI 6055.15
- DoDI 6055.16
- DoDI 6055.17
- DoDI 6490.03
- DoDI 8500.2
- DoDI 8510.01
- DoD 4145.26-M
- DoD 6055.05-M
- DoD 6055.06-M
- DoD 6055.09-M
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 6 PROPERTY, PLANT, AND EQUIPMENT
- 0601. GENERAL
- CHAPTER 8 FINANCIAL CONTROL OF LIABILITIES
- 0801 GENERAL
- 0802 ACCOUNTING POLICY FOR LIABILITIES
- CHAPTER 12 UNEARNED REVENUE AND OTHER LIABILITIES
- 1202. ACCOUNTING POLICY
- CHAPTER 13 ENVIRONMENTAL LIABILITIES
- 1301 GENERAL
- 1302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES
- 1303 ACCOUNTING PROCEDURES FOR RECORDING ENVIRONMENTAL LIABILITIES
- MIL-STD-882D
- MIL-STD-1472F
- MIL-STD-1474D
- USC Title 33
- Assign and Generate Unique Identification
- CBM: MSSM RPILM
- Description
- The Assign/Generate UID process assigns a unique identifier (UID) to an asset. For Real Property the UID is assigned upon the award of a contract, order or instrument for actions such as a Real Property, Construction, Purchase, Ingrants or Transfer of an asset. The UID enables total asset visibility and accountability.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION
- SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS
- CHAPTER 37 - CLAIMS
- SUBCHAPTER II - CLAIMS OF THE UNITED STATES GOVERNMENT
- CHAPTER 39 - PROMPT PAYMENT
- SUBTITLE V - GENERAL ASSISTANCE ADMINISTRATION
- CHAPTER 65 - INTERGOVERNMENTAL COOPERATION
- USC Title 32
- USC Title 32 National Guard
- CHAPTER 7 - SERVICE, SUPPLY, AND PROCUREMENT
- Sec. 710. Accountability for property issued to the National Guard
- USC Title 37
- USC Title 37 Pay and Allowances of the Uniformed Services
- CHAPTER 7 - ALLOWANCES
- Sec. 403. Basic allowance for housing
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 5 - PROPERTY MANAGEMENT
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE
- SUBCHAPTER IX - DEFENSE HOUSING AND COMMUNITY FACILITIES AND SERVICES
- Sec. 1592e. Interagency transfers of property; application of rules and regulations
- SUBCHAPTER XI - HOUSING FOR MILITARY PERSONNEL
- Sec. 1594. Contracts for construction
- Sec. 1594a. Acquisition of military housing financed under Armed Services Housing Mortgage Insurance Fund and rental housing at military bases
- SFFAS 1
- SFFAS 1 Accounting for Selected Assets and Liabilities
- RECOMMENDED STANDARDS
- SPECIFIC STANDARDS
- Accounts Payable
- Other Current Liabilities
- SFFAS 2
- SFFAS 2 Accounting for Direct Loans and Loan Guarantees
- THE ACCOUNTING STANDARDS
- Revenues and Expenses
- Pre-1992 Direct Loans and Loan Guarantees
- Modification of Direct Loans and Loan Guarantees
- A. MODIFICATION OF DIRECT LOANS
- B. MODIFICATION OF LOAN GUARANTEES
- Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
- Write-off of Direct Loans
- SFFAS 3
- SFFAS 3 Accounting for Inventory and Related Property
- THE ACCOUNTING STANDARDS
- INVENTORY
- Other Categories of Inventory
- OPERATING MATERIALS AND SUPPLIES
- Other Categories of Operating Materials and Supplies
- STOCKPILE MATERIALS
- SFFAS 4
- SFFAS 4 Managerial Cost Accounting Concepts and Standards for the Federal Government
- MANAGERIAL COST ACCOUNTING STANDARDS
- REQUIREMENT FOR COST ACCOUNTING
- Need for Consistent Cost Accounting on a Regular Basis
- Basic Cost Accounting Processes
- Complexity of Cost Accounting Processes
- Cost Findings, Studies, and Analyses
- RESPONSIBILITY SEGMENTS
- Defining Responsibility Segments
- Purposes of Segmentation
- Structuring Responsibility Segments
- FULL COST
- Direct Costs
- Indirect Costs
- Certain Cost Elements
- Costs of Public Assistance and Social Insurance Programs
- Costs related to Property, Plant and Equipment
- Non-production costs
- INTER-ENTITY COSTS
- Inter-Entity Activities
- Accounting and Implementation Guidance
- Recognition Criteria
- Accounting Example
- Cost Accumulation
- Cost Assignment
- Directly tracing costs to outputs
- Assigning costs on a cause-and-effect basis
- Allocating costs
- Cost-benefit considerations
- Selecting a Costing Methodology
- Activity-based costing (ABC)
- Job order costing
- Process costing
- Standard costing
- SFFAS 5
- SFFAS 5 Accounting for Liabilities of the Federal Government
- LIABILITY STANDARDS
- CAPITAL LEASES
- SFFAS 6
- SFFAS 6 Accounting for Property, Plant, and Equipment
- ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT
- HERITAGE ASSETS
- SFFAS 7
- SFFAS 7 Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting
- PART I: ACCOUNTING FOR REVENUE AND OTHER FINANCING SOURCES
- ACCOUNTING STANDARDS
- OTHER FINANCING SOURCES
- RECOGNITION AND MEASUREMENT OF OTHER FINANCING SOURCES
- Transfers of Assets
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- CHAPTER 2: STANDARD - HERITAGE ASSETS
- CHAPTER 4: STANDARD - STEWARDSHIP LAND
- CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY
- SFFAS 10
- SFFAS 10 Accounting for Internal Use Software
- Accounting Standard
- Recognition, Measurement, and Disclosure
- Software Used as General PP&E
- Capitalizable Cost
- Multiuse Software
- Integrated Software
- Bundled Products and Services
- Enhancements
- Post-implementation/Operational Software
- Developmental Software
- Amortization
- SFFAS 19
- SFFAS 19 Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- TECHNICAL AMENDMENTS TO SFFAS NO. 2
- Effective Interest Rate
- SFFAS 23
- SFFAS 23 Eliminating the Category National Defense Property, Plant, and Equipment
- Implementation Guidance
- Initial Capitalization
- Adjustment to Cumulative Results of Operations
- GAO Title 2
- OMB Circular A-11
- OMB Circular A-11 Preparation, Submission, and Execution of the Budget
- August 2009
- PART 1 GENERAL INFORMATION
- SECTION 10-OVERVIEW OF THE BUDGET
- SECTION 20-TERMS AND CONCEPTS
- PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
- SECTION 83-OBJECT CLASSIFICATION (MAX SCHEDULE O)
- PART 5 FEDERAL CREDIT
- SECTION 185-FEDERAL CREDIT
- PART 8 APPENDICES
- APPENDIX B-BUDGETARY TREATMENT OF LEASE-PURCHASES AND LEASES OF CAPITAL ASSETS
- OMB Circular A-50
- OMB Circular A-50 Audit Followup
- 8. Action Requirements.
- OMB Circular A-110
- OMB Memo 04-04
- OMB Memo 06-19
- TFM Vol 1 Part 1
- TFM Vol 1 Part 1 Introduction
- Chapter 2000 FINANCIAL OPERATIONS STARTUP PROCEDURES FOR NEW FEDERAL ENTITIES
- Section 2040-Arranging for Governmentwide Accounting (GWA) System Service
- Section 2045-Arranging for Government On-Line Accounting Link System II (GOALS II) Service
- Section 2050-Arranging for the Federal Agencies' Centralized Trial-Balance System (FACTS II)
- Section 2055-Disbursing Officers' Reports
- Section 2060-Making Deposits
- Section 2065-Other Requirements
- JFMIP FFMSR-8
- FFMSR-8 - System Requirements for Managerial Cost Accounting Link unavailable at time of publication
- Chapter 1 - System Requirements Overview
- JFMIP SR-99-4
- JFMIP SR-99-04 Seized Property and Forfeited Assets Systems Requirements Link unavailable at time of publication
- JFMIP SR-99-8
- JFMIP SR-99-08 Direct Loan System Requirements Link unavailable at time of publication
- JFMIP SR-00-01
- JFMIP-SR-00-01 Guaranteed Loan Systems Requirements Link unavailable at time of publication
- JFMIP SR-00-3
- JFMIP-SR-00-3 Grant Financial Systems Requirements Link unavailable at time of publication
- JFMIP SR-00-4
- JFMIP-SR-00-4 Property Management Systems Requirements Link unavailable at time of publication
- JFMIP SR-03-01
- JFMIP-SR-03-01 Revenue System Requirements Link unavailable at time of publication
- JFMIP SR-03-02
- JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements Link unavailable at time of publication
- OFFM-NO-0106
- Core Financial System Requirements OFFM-NO-0106
- Payment Management Function
- Payee Information Maintenance Process
- Accounts Payable Process
- Receivable Management Function
- Receivables and Billing Process
- Cost Management Function
- Cost Reporting Process
- DoDD 8320.03
- DoDD 8500.01E
- DoDI 5000.64
- DoDI 8500.2
- DoDI 8510.01
- DoD 4140.26-M
- DoD FMR Vol 02A
- DOD FMR Vol 02A - Budget Formulation and Presentation
- CHAPTER 1 GENERAL INFORMATION
- 0102 FUNDING POLICIES
- DoD FMR Vol 02B
- DoD FMR Vol 03
- DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources
- CHAPTER 11 UNMATCHED DISBURSEMENTS, NEGATIVE UNLIQUIDATED OBLIGATIONS, AND IN-TRANSIT DISBURSEMENTS
- 1110 CORRECTIONS AND POSTINGS OF DISBURSEMENTS INVOLVING THE WORKING CAPITAL FUNDS
- CHAPTER 15 RECEIPT AND USE OF BUDGETARY RESOURCES EXECUTION LEVEL
- 1502 STANDARDS
- Chapter 17 ACCOUNTING REQUIREMENTS FOR MILITARY CONSTRUCTION PROJECTS
- 1705. DOCUMENTATION STANDARDS
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 1 FINANCIAL CONTROL OF ASSETS
- 0105. INVENTORY AND RELATED PROPERTY
- CHAPTER 3 RECEIVABLES
- 0303 RECEIVABLES POLICY AND PROCEDURES
- CHAPTER 4 INVENTORY AND RELATED PROPERTY
- 0401 GENERAL
- CHAPTER 6 PROPERTY, PLANT, AND EQUIPMENT
- 0601. GENERAL
- 0602. ACCOUNTING FOR GENERAL PP&E
- CHAPTER 16 REVENUE AND OTHER FINANCING SOURCES, GAINS, AND LOSSES
- 1602 REVENUE
- 1605 GAINS AND LOSSES
- APPENDIX A TABLE OF TRANSACTIONS
- CHAPTER 18 CONSOLIDATED INTO VOLUME 4, CHAPTER 16
- CHAPTER 19 MANAGERIAL COST ACCOUNTING
- 1901 GENERAL
- 1902 FASAB SFFAS No. 4 - Managerial Cost Accounting Concepts and Standards for the Federal Government.
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- 2004 PRODUCTION COST COMPONENTS
- DoD FMR Vol 05
- DOD FMR Vol 05 - Disbursing Policy and Procedures
- CHAPTER 34 FINANCIAL INSTITUTIONS ON DOD INSTALLATIONS
- 3407 DOMESTIC CREDIT UNIONS
- DoD FMR Vol 11A
- DOD FMR Vol 11A - Reimbursable Operations, Policy and Procedures
- CHAPTER 1 GENERAL REIMBURSEMENT PROCEDURES AND SUPPORTING DOCUMENTATION
- 0102 POLICY AND PROCEDURES
- Chapter 16 ACCOUNTING FOR PRODUCTION AND SALE OF FOREST PRODUCTS
- 1602. POLICY AND PROCEDURES
- DoD FMR Vol 11B
- DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)
- CHAPTER 2 ESTABLISHMENT OF FUND ACTIVITIES, TRANSFER OF FUND FUNCTIONS AND CLOSURE OF FUND ACTIVITIES
- 0204 COMMENCEMENT OF FUND OPERATIONS
- 0205 TRANSFER OF DWCF FUNCTIONS
- 0206 CLOSURE OF DWCF ACTIVITY
- Chapter 11 REIMBURSEMENTS AND REVENUE RECOGNITION
- 1101. REIMBURSEMENTS
- 1102. REVENUE RECOGNITION
- CHAPTER 12 EXPENSES
- 1202 MILITARY PERSONNEL EXPENSE
- CHAPTER 13 COST ACCOUNTING REQUIREMENTS FOR DEPOT MAINTENANCE
- 1302 ESTABLISHING THE COST ACCOUNTING MODULE
- 1303 ESTABLISHING JOB ORDERS
- 1304 JOB ORDER REQUIREMENTS
- 1305 PROCESS COST CENTERS PROCEDURES
- 1307 LABOR COSTS
- 1308 MATERIAL COSTS
- 1309 OTHER DIRECT COSTS
- 1310 INDIRECT COSTS
- CHAPTER 14 MOBILIZATION COSTS
- 1404 FUNDING
- 1405 ACCOUNTING
- DoD FMR Vol 12
- DoD FMR Vol 12 - Special Accounts Funds and Programs
- CHAPTER 3 CONTRIBUTIONS FOR DEFENSE PROGRAMS, PROJECTS, AND ACTIVITIES
- 0303 POLICY ON CONTRIBUTIONS
- CHAPTER 4 DIRECT LOANS AND LOAN GUARANTEES
- 0402 STANDARDS
- CHAPTER 5 GRANTS AND COOPERATIVE AGREEMENTS
- 0502 ACCOUNTING STANDARDS FOR GRANTS AND COOPERATIVE AGREEMENTS
- 0504 FINANCIAL MANAGEMENT FOR GRANTS AND COOPERATIVE AGREEMENTS
- CHAPTER 7 FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN
- 0708 SUPPLY SYSTEM MATERIEL
- CHAPTER 9 INTERNATIONAL AGREEMENTS
- 0904 FISCAL CONSIDERATIONS
- 0905 PROPOSED AGREEMENT
- CHAPTER 11 PRIVATIZATION OF DEFENSE UTILITY SYSTEMS
- 1102 CONSIDERATION FOR CONVEYANCE OF UTILITY SYSTEMS
- CHAPTER 13 FISCAL POLICY FOR BASE CLOSURE AND REALIGNMENT
- 1302 POLICY AND PROCEDURES
- 1303 BUDGET AND ACCOUNTING RESPONSIBILITIES
- 1305 ADMINISTRATION OF BASE CLOSURE FUNDS
- AIR FORCE ANNEX
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1401 OVERVIEW
- 1402 POLICY AND PROCEDURES
- CHAPTER 19 FOOD SERVICE PROGRAM
- 1905 DISPOSITION OF FUNDS
- DoD FMR Vol 13
- DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures
- CHAPTER 3 ASSETS, LIABILITIES, AND NET WORTH
- 0302 CURRENT ASSETS
- 0303 NONCURRENT ASSETS
- DoD FMR Vol 15
- DOD FMR Vol 15 - Security Assistance Policy and Procedures
- CHAPTER 7 PRICING
- 0704 CASH SALES OF DEFENSE ARTICLES AND SERVICES FROM NEW PROCUREMENT FOR DIRECT DELIVERY AND PARTICIPATION IN NEW PRODUCTION
- 0707 COOPERATIVE LOGISTICS SUPPLY SUPPORT ARRANGEMENTS
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 3 SOURCE
- C3.8. RECEIPT PROCESSING
- USC Title 31
- Associate Project Identification to Appropriate CIP Account
- CBM: MSSM RPILM
- Description
- This process involves the linking of a unique project identifier to an individual CIP account.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER I - GENERAL
- SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION
- SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS
- CHAPTER 37 - CLAIMS
- SUBCHAPTER II - CLAIMS OF THE UNITED STATES GOVERNMENT
- CHAPTER 39 - PROMPT PAYMENT
- SUBTITLE V - GENERAL ASSISTANCE ADMINISTRATION
- CHAPTER 65 - INTERGOVERNMENTAL COOPERATION
- USC Title 32
- USC Title 32 National Guard
- CHAPTER 7 - SERVICE, SUPPLY, AND PROCUREMENT
- Sec. 704. Accountability: relief from upon order to active duty
- Sec. 706. Return of arms and equipment upon relief from Federal service
- Sec. 710. Accountability for property issued to the National Guard
- Sec. 711. Disposition of obsolete or condemned property
- USC Title 33
- USC Title 33 Navigation and Navigable Waters
- CHAPTER 40 - OIL POLLUTION
- SUBCHAPTER I - OIL POLLUTION LIABILITY AND COMPENSATION
- Sec. 2704. Limits on liability
- Sec. 2716. Financial responsibility
- USC Title 37
- USC Title 37 Pay and Allowances of the Uniformed Services
- CHAPTER 7 - ALLOWANCES
- Sec. 403. Basic allowance for housing
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 5 - PROPERTY MANAGEMENT
- SUBCHAPTER II - USE OF PROPERTY
- Sec. 522. Reimbursement for transfer of excess property
- SUBCHAPTER IV - PROCEEDS FROM SALE OR TRANSFER
- CHAPTER 13 - PUBLIC PROPERTY
- Sec. 1314. Easements
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE
- SUBCHAPTER I - PROJECTS GENERALLY
- Sec. 1502. Initiation and development of projects; jurisdiction; acquisition of property; fees of architects, engineers, etc.
- SUBCHAPTER II - DEFENSE HOUSING
- Sec. 1524. Declaration of policy; disposal of housing
- SUBCHAPTER VII - DISPOSAL OF WAR AND VETERANS' HOUSING
- Sec. 1581. Housing disposition
- Sec. 1585. Acquisition of housing sites
- SUBCHAPTER IX - DEFENSE HOUSING AND COMMUNITY FACILITIES AND SERVICES
- Sec. 1592e. Interagency transfers of property; application of rules and regulations
- Sec. 1592j. Disposition of moneys derived from rentals, operation, and disposition of property
- SUBCHAPTER XI - HOUSING FOR MILITARY PERSONNEL
- Sec. 1594. Contracts for construction
- Sec. 1594a. Acquisition of military housing financed under Armed Services Housing Mortgage Insurance Fund and rental housing at military bases
- CHAPTER 119 - HOMELESS ASSISTANCE
- SUBCHAPTER V - IDENTIFICATION AND USE OF SURPLUS FEDERAL PROPERTY
- Sec. 11411. Use of unutilized and underutilized public buildings and real property to assist the homeless
- USC Title 43
- USC Title 43 Public Lands
- CHAPTER 6 - WITHDRAWAL FROM SETTLEMENT, LOCATION, SALE, OR ENTRY
- Sec. 156. Approval by Congress necessary for withdrawal, reservation, or restriction of over 5,000 acres for any Department of Defense project or facility
- Sec. 157. Application for withdrawal, reservation, or restriction; specifications
- Sec. 158. Mineral resources on withdrawn lands; disposition and exploration
- CHAPTER 8A - GRAZING LANDS
- SUBCHAPTER I - GENERALLY
- Sec. 315q. Withdrawal of lands for war or national defense purposes; payment for cancellation of permits or licenses
- EO 13327
- SFFAS 1
- SFFAS 1 Accounting for Selected Assets and Liabilities
- RECOMMENDED STANDARDS
- SPECIFIC STANDARDS
- Accounts Payable
- Other Current Liabilities
- SFFAS 2
- SFFAS 2 Accounting for Direct Loans and Loan Guarantees
- THE ACCOUNTING STANDARDS
- Revenues and Expenses
- Pre-1992 Direct Loans and Loan Guarantees
- Modification of Direct Loans and Loan Guarantees
- A. MODIFICATION OF DIRECT LOANS
- B. MODIFICATION OF LOAN GUARANTEES
- Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
- Write-off of Direct Loans
- SFFAS 3
- SFFAS 3 Accounting for Inventory and Related Property
- THE ACCOUNTING STANDARDS
- INVENTORY
- Other Categories of Inventory
- OPERATING MATERIALS AND SUPPLIES
- Other Categories of Operating Materials and Supplies
- STOCKPILE MATERIALS
- SFFAS 4
- SFFAS 4 Managerial Cost Accounting Concepts and Standards for the Federal Government
- MANAGERIAL COST ACCOUNTING STANDARDS
- REQUIREMENT FOR COST ACCOUNTING
- Need for Consistent Cost Accounting on a Regular Basis
- Basic Cost Accounting Processes
- Complexity of Cost Accounting Processes
- Cost Findings, Studies, and Analyses
- RESPONSIBILITY SEGMENTS
- Defining Responsibility Segments
- Purposes of Segmentation
- Structuring Responsibility Segments
- FULL COST
- Direct Costs
- Indirect Costs
- Certain Cost Elements
- Costs of Public Assistance and Social Insurance Programs
- Costs related to Property, Plant and Equipment
- Non-production costs
- INTER-ENTITY COSTS
- Inter-Entity Activities
- Accounting and Implementation Guidance
- Recognition Criteria
- Accounting Example
- Cost Accumulation
- Cost Assignment
- Directly tracing costs to outputs
- Assigning costs on a cause-and-effect basis
- Allocating costs
- Cost-benefit considerations
- Selecting a Costing Methodology
- Activity-based costing (ABC)
- Job order costing
- Process costing
- Standard costing
- SFFAS 5
- SFFAS 5 Accounting for Liabilities of the Federal Government
- LIABILITY STANDARDS
- CAPITAL LEASES
- SFFAS 6
- SFFAS 6 Accounting for Property, Plant, and Equipment
- INTRODUCTION
- CAPITALIZATION THRESHOLDS
- ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT
- STANDARDS AND CATEGORIES
- HERITAGE ASSETS
- STEWARDSHIP LAND
- SFFAS 7
- SFFAS 7 Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting
- PART I: ACCOUNTING FOR REVENUE AND OTHER FINANCING SOURCES
- ACCOUNTING STANDARDS
- OTHER FINANCING SOURCES
- RECOGNITION AND MEASUREMENT OF OTHER FINANCING SOURCES
- Transfers of Assets
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- Chapter 1: Introduction and Background
- Stewardship PP&E
- Stewardship Categories or Elements
- The Nature of Stewardship Reporting
- Stewardship Information
- CHAPTER 2: STANDARD - HERITAGE ASSETS
- CHAPTER 4: STANDARD - STEWARDSHIP LAND
- CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY
- SFFAS 10
- SFFAS 10 Accounting for Internal Use Software
- Accounting Standard
- Software Development Phases
- Recognition, Measurement, and Disclosure
- Software Used as General PP&E
- Capitalizable Cost
- Multiuse Software
- Integrated Software
- Bundled Products and Services
- Capitalization Thresholds
- Enhancements
- Post-implementation/Operational Software
- Developmental Software
- Amortization
- Disclosures
- Implementation
- SFFAS 14
- SFFAS 19
- SFFAS 19 Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- TECHNICAL AMENDMENTS TO SFFAS NO. 2
- Effective Interest Rate
- SFFAS 23
- SFFAS 23 Eliminating the Category National Defense Property, Plant, and Equipment
- ACCOUNTING STANDARDS
- Amendments to Existing Standards
- Implementation Guidance
- Initial Capitalization
- Adjustment to Cumulative Results of Operations
- FFAA Tech Release 2
- Federal Financial Accounting and Auditing (FFAA) Technical Release No. 2 - Determining Probable and Reasonably Estimable for Environmental Liabilities in the Federal Government
- Section 2 Determining "Reasonably Estimable" Environmental Liabilities
- Guidance for Active Sites
- General PP&E
- Stewardship PP&E
- GAO Title 2
- OMB Circular A-11
- OMB Circular A-11 Preparation, Submission, and Execution of the Budget
- August 2009
- PART 1 GENERAL INFORMATION
- SECTION 10-OVERVIEW OF THE BUDGET
- SECTION 20-TERMS AND CONCEPTS
- PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
- SECTION 83-OBJECT CLASSIFICATION (MAX SCHEDULE O)
- PART 5 FEDERAL CREDIT
- SECTION 185-FEDERAL CREDIT
- PART 8 APPENDICES
- APPENDIX B-BUDGETARY TREATMENT OF LEASE-PURCHASES AND LEASES OF CAPITAL ASSETS
- OMB Circular A-21
- OMB Circular A-21 Principles for Determining Costs Applicable to Grants, Contracts, and Other Agreements with Educational Institutions
- J. General provisions for selected items of cost.
- OMB Circular A-50
- OMB Circular A-50 Audit Followup
- 8. Action Requirements.
- OMB Circular A-110
- OMB Memo 04-04
- OMB Memo 06-19
- TFM Vol 1 Part 1
- TFM Vol 1 Part 1 Introduction
- Chapter 2000 FINANCIAL OPERATIONS STARTUP PROCEDURES FOR NEW FEDERAL ENTITIES
- Section 2040-Arranging for Governmentwide Accounting (GWA) System Service
- Section 2045-Arranging for Government On-Line Accounting Link System II (GOALS II) Service
- Section 2050-Arranging for the Federal Agencies' Centralized Trial-Balance System (FACTS II)
- Section 2055-Disbursing Officers' Reports
- Section 2060-Making Deposits
- Section 2065-Other Requirements
- JFMIP FFMSR-8
- FFMSR-8 - System Requirements for Managerial Cost Accounting Link unavailable at time of publication
- Chapter 1 - System Requirements Overview
- JFMIP SR-99-4
- JFMIP SR-99-04 Seized Property and Forfeited Assets Systems Requirements Link unavailable at time of publication
- JFMIP SR-99-8
- JFMIP SR-99-08 Direct Loan System Requirements Link unavailable at time of publication
- JFMIP SR-00-01
- JFMIP-SR-00-01 Guaranteed Loan Systems Requirements Link unavailable at time of publication
- JFMIP SR-00-3
- JFMIP-SR-00-3 Grant Financial Systems Requirements Link unavailable at time of publication
- JFMIP SR-00-4
- JFMIP-SR-00-4 Property Management Systems Requirements Link unavailable at time of publication
- JFMIP SR-02-02
- JFMIP-SR-02-02 Acquisition/Financial Systems Interface Requirements Federal Financial Management System Requirements Link unavailable at time of publication
- JFMIP SR-03-01
- JFMIP-SR-03-01 Revenue System Requirements Link unavailable at time of publication
- JFMIP SR-03-02
- JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements Link unavailable at time of publication
- OFFM-NO-0106
- Core Financial System Requirements OFFM-NO-0106
- Payment Management Function
- Payee Information Maintenance Process
- Accounts Payable Process
- Receivable Management Function
- Receivables and Billing Process
- Cost Management Function
- Cost Reporting Process
- DoDD 4140.1
- DoDD 8500.01E
- DoDI 5000.64
- DoDI 8500.2
- DoDI 8510.01
- DoD 4000.25-2-M
- DLM 4000.25-2 - Military Standard Transaction Reporting and Accounting Procedures (MILSTRAP)
- C2. CHAPTER 2 MILSTRAP FEATURES
- C2.4 INVENTORY SEGMENTATION CODES
- C3. CHAPTER 3 ISSUE, BACKORDER, DEMAND, LOAN, AND SINGLE MANAGER FOR CONVENTIONAL AMMUNITION FREEZE/UNFREEZE ACTIONS
- C3.3. MAINTAINING ACCOUNTABILITY DURING MAINTENANCE ACTIONS
- C3.7. LOAN TRANSACTIONS
- C4. CHAPTER 4 RECEIPT AND DUE-IN
- C4.6. TIME STANDARDS FOR PROCESSING RECEIPTS
- C4.7. CONTROL OF RECEIPTS
- C4.9. PROCESSING DISCREPANT/DEFICIENT RECEIPTS
- C4.11. REPLY TO MATERIEL RECEIPT FOLLOW-UPS
- C4.12. MAINTAINING ACCOUNTABILITY DURING MAINTENANCE ACTIONS
- C4.13. RECLAIMED ITEMS
- C6. CHAPTER 6 MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.5 POLICY
- C6.6 PREPARING AND SENDING MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.7 FOLLOW-UPS FOR DELINQUENT MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.9 QUALITY CONTROL
- C6.10 MANAGEMENT EVALUATION
- C7. CHAPTER 7 PHYSICAL INVENTORY CONTROL
- C7.1. GENERAL.
- C7.2. POLICY.
- C7.3. PHYSICAL INVENTORY PROCEDURES
- C7.4. RESEARCH OF POTENTIAL OR ACTUAL INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY) - DOCUMENT IDENTIFIER CODE D8A/D9A
- C7.5. REVERSAL OF INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY)- DOCUMENT IDENTIFIER CODE D8A/D9A.
- C7.8. RECORD RECONCILIATION PROGRAM.
- C7.10. QUALITY CONTROL
- C7.11. PHYSICAL INVENTORY CONTROL PROGRAM PERFORMANCE ASSESSMENT
- DoD 4140.26-M
- DoD 4160.21-M
- DOD 4160.21-M Defense Materiel Disposition Manual
- CHAPTER 2 RESPONSIBILITIES
- DoD FMR Vol 02A
- DOD FMR Vol 02A - Budget Formulation and Presentation
- CHAPTER 1 GENERAL INFORMATION
- 0102 FUNDING POLICIES
- DoD FMR Vol 02B
- DoD FMR Vol 2B - Budget Formulation and Presentation
- CHAPTER 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS
- 0601 GENERAL
- 0603 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 8 FACILITIES SUSTAINMENT AND RESTORATION/MODERNIZATION
- 0804 REVENUE FROM TRANSFER OR DISPOSAL OF DOD REAL PROPERTY AND REVENUE FROM LEASING OUT OF DOD ASSETS
- CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS
- 0901 GENERAL
- DoD FMR Vol 03
- DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources
- CHAPTER 11 UNMATCHED DISBURSEMENTS, NEGATIVE UNLIQUIDATED OBLIGATIONS, AND IN-TRANSIT DISBURSEMENTS
- 1110 CORRECTIONS AND POSTINGS OF DISBURSEMENTS INVOLVING THE WORKING CAPITAL FUNDS
- CHAPTER 15 RECEIPT AND USE OF BUDGETARY RESOURCES EXECUTION LEVEL
- 1502 STANDARDS
- 1503 ACCOUNT ADJUSTMENTS AND ACCOUNT CLOSING PROCEDURES
- Chapter 17 ACCOUNTING REQUIREMENTS FOR MILITARY CONSTRUCTION PROJECTS
- 1701. GENERAL
- 1702. EFFORTS TO BE FINANCED BY MILITARY CONSTRUCTION APPROPRIATIONS
- 1703. EFFORTS FINANCED BY OTHER THAN MILITARY CONSTRUCTION APPROPRIATIONS
- 1705. DOCUMENTATION STANDARDS
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 1 FINANCIAL CONTROL OF ASSETS
- 0102. ACCOUNTING STANDARDS
- 0105. INVENTORY AND RELATED PROPERTY
- 0107. PROPERTY, PLANT AND EQUIPMENT
- CHAPTER 3 RECEIVABLES
- 0303 RECEIVABLES POLICY AND PROCEDURES
- CHAPTER 4 INVENTORY AND RELATED PROPERTY
- 0401 GENERAL
- 0402 OPERATING MATERIALS AND SUPPLIES
- CHAPTER 11 COMPONENT DEBT
- 1101. GENERAL
- CHAPTER 12 UNEARNED REVENUE AND OTHER LIABILITIES
- CHAPTER 16 REVENUE AND OTHER FINANCING SOURCES, GAINS, AND LOSSES
- 1602 REVENUE
- 1605 GAINS AND LOSSES
- APPENDIX A TABLE OF TRANSACTIONS
- CHAPTER 18 CONSOLIDATED INTO VOLUME 4, CHAPTER 16
- CHAPTER 19 MANAGERIAL COST ACCOUNTING
- 1901 GENERAL
- 1902 FASAB SFFAS No. 4 - Managerial Cost Accounting Concepts and Standards for the Federal Government.
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- 2004 PRODUCTION COST COMPONENTS
- DoD FMR Vol 06A
- DoD FMR Vol 06B
- DoD FMR Vol 06B - For and Content of the Department of Defense Audited Financial Statements
- Chapter 11 Required Supplementary Stewardship Information Reporting
- 1101 GENERAL
- 1103 NONFEDERAL PHYSICAL PROPERTY
- CHAPTER 12 REQUIRED SUPPLEMENTARY INFORMATION
- 1201 OVERVIEW
- 1204 HERITAGE ASSETS AND STEWARDSHIP LAND CONDITION INFORMATION
- DoD FMR Vol 11A
- DOD FMR Vol 11A - Reimbursable Operations, Policy and Procedures
- CHAPTER 1 GENERAL REIMBURSEMENT PROCEDURES AND SUPPORTING DOCUMENTATION
- 0102 POLICY AND PROCEDURES
- Chapter 16 ACCOUNTING FOR PRODUCTION AND SALE OF FOREST PRODUCTS
- 1602. POLICY AND PROCEDURES
- DoD FMR Vol 11B
- DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)
- CHAPTER 2 ESTABLISHMENT OF FUND ACTIVITIES, TRANSFER OF FUND FUNCTIONS AND CLOSURE OF FUND ACTIVITIES
- 0204 COMMENCEMENT OF FUND OPERATIONS
- 0205 TRANSFER OF DWCF FUNCTIONS
- 0206 CLOSURE OF DWCF ACTIVITY
- Chapter 11 REIMBURSEMENTS AND REVENUE RECOGNITION
- 1101. REIMBURSEMENTS
- 1102. REVENUE RECOGNITION
- CHAPTER 12 EXPENSES
- 1202 MILITARY PERSONNEL EXPENSE
- CHAPTER 13 COST ACCOUNTING REQUIREMENTS FOR DEPOT MAINTENANCE
- 1302 ESTABLISHING THE COST ACCOUNTING MODULE
- 1303 ESTABLISHING JOB ORDERS
- 1304 JOB ORDER REQUIREMENTS
- 1305 PROCESS COST CENTERS PROCEDURES
- 1307 LABOR COSTS
- 1308 MATERIAL COSTS
- 1309 OTHER DIRECT COSTS
- 1310 INDIRECT COSTS
- CHAPTER 14 MOBILIZATION COSTS
- 1404 FUNDING
- 1405 ACCOUNTING
- DoD FMR Vol 12
- DoD FMR Vol 12 - Special Accounts Funds and Programs
- CHAPTER 3 CONTRIBUTIONS FOR DEFENSE PROGRAMS, PROJECTS, AND ACTIVITIES
- 0303 POLICY ON CONTRIBUTIONS
- 0304 REPORTING ON CONTRIBUTIONS
- CHAPTER 4 DIRECT LOANS AND LOAN GUARANTEES
- 0402 STANDARDS
- CHAPTER 5 GRANTS AND COOPERATIVE AGREEMENTS
- 0502 ACCOUNTING STANDARDS FOR GRANTS AND COOPERATIVE AGREEMENTS
- 0504 FINANCIAL MANAGEMENT FOR GRANTS AND COOPERATIVE AGREEMENTS
- CHAPTER 7 FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN
- 0702 GENERAL REQUIREMENTS
- 0708 SUPPLY SYSTEM MATERIEL
- 0709 PETROLEUM PRODUCT/LOSSES
- CHAPTER 9 INTERNATIONAL AGREEMENTS
- 0904 FISCAL CONSIDERATIONS
- 0905 PROPOSED AGREEMENT
- CHAPTER 11 PRIVATIZATION OF DEFENSE UTILITY SYSTEMS
- 1102 CONSIDERATION FOR CONVEYANCE OF UTILITY SYSTEMS
- CHAPTER 13 FISCAL POLICY FOR BASE CLOSURE AND REALIGNMENT
- 1302 POLICY AND PROCEDURES
- 1303 BUDGET AND ACCOUNTING RESPONSIBILITIES
- 1305 ADMINISTRATION OF BASE CLOSURE FUNDS
- AIR FORCE ANNEX
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1401 OVERVIEW
- 1402 POLICY AND PROCEDURES
- CHAPTER 19 FOOD SERVICE PROGRAM
- 1901 OVERVIEW
- 1902 REIMBURSABLE MEAL AND MEAL SERVICE (OPERATING) CHARGES
- 1905 DISPOSITION OF FUNDS
- DoD FMR Vol 13
- DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures
- CHAPTER 3 ASSETS, LIABILITIES, AND NET WORTH
- 0302 CURRENT ASSETS
- 0303 NONCURRENT ASSETS
- DoD FMR Vol 15
- DOD FMR Vol 15 - Security Assistance Policy and Procedures
- CHAPTER 7 PRICING
- 0704 CASH SALES OF DEFENSE ARTICLES AND SERVICES FROM NEW PROCUREMENT FOR DIRECT DELIVERY AND PARTICIPATION IN NEW PRODUCTION
- 0707 COOPERATIVE LOGISTICS SUPPLY SUPPORT ARRANGEMENTS
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 3 SOURCE
- C3.8. RECEIPT PROCESSING
- CHAPTER 5 DELIVER
- C5.7. ITEM ACCOUNTABILITY, CONTROL, AND STEWARDSHIP
- CHAPTER 9 SPECIAL REQUIREMENTS
- C9.2. SUPPLY SYSTEM INVENTORY REPORT (SSIR)
- C9.3. AMMUNITION STRATIFICATION, REPORTING, AND CROSS LEVELING
- C9.5. EXCHANGE OR SALE OF NONEXCESS PERSONAL PROPERTY
- USC Title 31
- Associate Project Identification to Appropriate WIP Account
- CBM: RPILM MSSM
- Description
- This process involves the linking of a unique project identifier to an individual WIP account.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER I - GENERAL
- SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION
- SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS
- CHAPTER 37 - CLAIMS
- SUBCHAPTER II - CLAIMS OF THE UNITED STATES GOVERNMENT
- CHAPTER 39 - PROMPT PAYMENT
- SUBTITLE V - GENERAL ASSISTANCE ADMINISTRATION
- CHAPTER 65 - INTERGOVERNMENTAL COOPERATION
- USC Title 32
- USC Title 32 National Guard
- CHAPTER 7 - SERVICE, SUPPLY, AND PROCUREMENT
- Sec. 704. Accountability: relief from upon order to active duty
- Sec. 706. Return of arms and equipment upon relief from Federal service
- Sec. 710. Accountability for property issued to the National Guard
- Sec. 711. Disposition of obsolete or condemned property
- USC Title 33
- USC Title 33 Navigation and Navigable Waters
- CHAPTER 40 - OIL POLLUTION
- SUBCHAPTER I - OIL POLLUTION LIABILITY AND COMPENSATION
- Sec. 2704. Limits on liability
- Sec. 2716. Financial responsibility
- USC Title 37
- USC Title 37 Pay and Allowances of the Uniformed Services
- CHAPTER 7 - ALLOWANCES
- Sec. 403. Basic allowance for housing
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 5 - PROPERTY MANAGEMENT
- SUBCHAPTER II - USE OF PROPERTY
- Sec. 522. Reimbursement for transfer of excess property
- SUBCHAPTER IV - PROCEEDS FROM SALE OR TRANSFER
- CHAPTER 13 - PUBLIC PROPERTY
- Sec. 1314. Easements
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE
- SUBCHAPTER I - PROJECTS GENERALLY
- Sec. 1502. Initiation and development of projects; jurisdiction; acquisition of property; fees of architects, engineers, etc.
- SUBCHAPTER II - DEFENSE HOUSING
- Sec. 1524. Declaration of policy; disposal of housing
- SUBCHAPTER VII - DISPOSAL OF WAR AND VETERANS' HOUSING
- Sec. 1581. Housing disposition
- Sec. 1585. Acquisition of housing sites
- SUBCHAPTER IX - DEFENSE HOUSING AND COMMUNITY FACILITIES AND SERVICES
- Sec. 1592e. Interagency transfers of property; application of rules and regulations
- Sec. 1592j. Disposition of moneys derived from rentals, operation, and disposition of property
- SUBCHAPTER XI - HOUSING FOR MILITARY PERSONNEL
- Sec. 1594. Contracts for construction
- Sec. 1594a. Acquisition of military housing financed under Armed Services Housing Mortgage Insurance Fund and rental housing at military bases
- CHAPTER 119 - HOMELESS ASSISTANCE
- SUBCHAPTER V - IDENTIFICATION AND USE OF SURPLUS FEDERAL PROPERTY
- Sec. 11411. Use of unutilized and underutilized public buildings and real property to assist the homeless
- USC Title 43
- USC Title 43 Public Lands
- CHAPTER 6 - WITHDRAWAL FROM SETTLEMENT, LOCATION, SALE, OR ENTRY
- Sec. 156. Approval by Congress necessary for withdrawal, reservation, or restriction of over 5,000 acres for any Department of Defense project or facility
- Sec. 157. Application for withdrawal, reservation, or restriction; specifications
- Sec. 158. Mineral resources on withdrawn lands; disposition and exploration
- CHAPTER 8A - GRAZING LANDS
- SUBCHAPTER I - GENERALLY
- Sec. 315q. Withdrawal of lands for war or national defense purposes; payment for cancellation of permits or licenses
- EO 13327
- SFFAS 1
- SFFAS 1 Accounting for Selected Assets and Liabilities
- RECOMMENDED STANDARDS
- SPECIFIC STANDARDS
- Accounts Payable
- Other Current Liabilities
- SFFAS 2
- SFFAS 2 Accounting for Direct Loans and Loan Guarantees
- THE ACCOUNTING STANDARDS
- Revenues and Expenses
- Pre-1992 Direct Loans and Loan Guarantees
- Modification of Direct Loans and Loan Guarantees
- A. MODIFICATION OF DIRECT LOANS
- B. MODIFICATION OF LOAN GUARANTEES
- Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
- Write-off of Direct Loans
- SFFAS 3
- SFFAS 3 Accounting for Inventory and Related Property
- THE ACCOUNTING STANDARDS
- INVENTORY
- Other Categories of Inventory
- OPERATING MATERIALS AND SUPPLIES
- Other Categories of Operating Materials and Supplies
- STOCKPILE MATERIALS
- SFFAS 4
- SFFAS 4 Managerial Cost Accounting Concepts and Standards for the Federal Government
- MANAGERIAL COST ACCOUNTING STANDARDS
- REQUIREMENT FOR COST ACCOUNTING
- Need for Consistent Cost Accounting on a Regular Basis
- Basic Cost Accounting Processes
- Complexity of Cost Accounting Processes
- Cost Findings, Studies, and Analyses
- RESPONSIBILITY SEGMENTS
- Defining Responsibility Segments
- Purposes of Segmentation
- Structuring Responsibility Segments
- FULL COST
- Direct Costs
- Indirect Costs
- Certain Cost Elements
- Costs of Public Assistance and Social Insurance Programs
- Costs related to Property, Plant and Equipment
- Non-production costs
- INTER-ENTITY COSTS
- Inter-Entity Activities
- Accounting and Implementation Guidance
- Recognition Criteria
- Accounting Example
- Cost Accumulation
- Cost Assignment
- Directly tracing costs to outputs
- Assigning costs on a cause-and-effect basis
- Allocating costs
- Cost-benefit considerations
- Selecting a Costing Methodology
- Activity-based costing (ABC)
- Job order costing
- Process costing
- Standard costing
- SFFAS 5
- SFFAS 5 Accounting for Liabilities of the Federal Government
- LIABILITY STANDARDS
- CAPITAL LEASES
- SFFAS 6
- SFFAS 6 Accounting for Property, Plant, and Equipment
- INTRODUCTION
- CAPITALIZATION THRESHOLDS
- ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT
- STANDARDS AND CATEGORIES
- HERITAGE ASSETS
- STEWARDSHIP LAND
- SFFAS 7
- SFFAS 7 Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting
- PART I: ACCOUNTING FOR REVENUE AND OTHER FINANCING SOURCES
- ACCOUNTING STANDARDS
- OTHER FINANCING SOURCES
- RECOGNITION AND MEASUREMENT OF OTHER FINANCING SOURCES
- Transfers of Assets
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- Chapter 1: Introduction and Background
- Stewardship PP&E
- Stewardship Categories or Elements
- The Nature of Stewardship Reporting
- Stewardship Information
- CHAPTER 2: STANDARD - HERITAGE ASSETS
- CHAPTER 4: STANDARD - STEWARDSHIP LAND
- CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY
- SFFAS 10
- SFFAS 10 Accounting for Internal Use Software
- Accounting Standard
- Software Development Phases
- Recognition, Measurement, and Disclosure
- Software Used as General PP&E
- Capitalizable Cost
- Multiuse Software
- Integrated Software
- Bundled Products and Services
- Capitalization Thresholds
- Enhancements
- Post-implementation/Operational Software
- Developmental Software
- Amortization
- Disclosures
- Implementation
- SFFAS 14
- SFFAS 19
- SFFAS 19 Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- TECHNICAL AMENDMENTS TO SFFAS NO. 2
- Effective Interest Rate
- SFFAS 23
- SFFAS 23 Eliminating the Category National Defense Property, Plant, and Equipment
- ACCOUNTING STANDARDS
- Amendments to Existing Standards
- Implementation Guidance
- Initial Capitalization
- Adjustment to Cumulative Results of Operations
- FFAA Tech Release 2
- Federal Financial Accounting and Auditing (FFAA) Technical Release No. 2 - Determining Probable and Reasonably Estimable for Environmental Liabilities in the Federal Government
- Section 2 Determining "Reasonably Estimable" Environmental Liabilities
- Guidance for Active Sites
- General PP&E
- Stewardship PP&E
- GAO Title 2
- OMB Circular A-11
- OMB Circular A-11 Preparation, Submission, and Execution of the Budget
- August 2009
- PART 1 GENERAL INFORMATION
- SECTION 10-OVERVIEW OF THE BUDGET
- SECTION 20-TERMS AND CONCEPTS
- PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
- SECTION 83-OBJECT CLASSIFICATION (MAX SCHEDULE O)
- PART 5 FEDERAL CREDIT
- SECTION 185-FEDERAL CREDIT
- PART 8 APPENDICES
- APPENDIX B-BUDGETARY TREATMENT OF LEASE-PURCHASES AND LEASES OF CAPITAL ASSETS
- OMB Circular A-21
- OMB Circular A-21 Principles for Determining Costs Applicable to Grants, Contracts, and Other Agreements with Educational Institutions
- J. General provisions for selected items of cost.
- OMB Circular A-50
- OMB Circular A-50 Audit Followup
- 8. Action Requirements.
- OMB Circular A-110
- OMB Memo 04-04
- OMB Memo 06-19
- TFM Vol 1 Part 1
- TFM Vol 1 Part 1 Introduction
- Chapter 2000 FINANCIAL OPERATIONS STARTUP PROCEDURES FOR NEW FEDERAL ENTITIES
- Section 2040-Arranging for Governmentwide Accounting (GWA) System Service
- Section 2045-Arranging for Government On-Line Accounting Link System II (GOALS II) Service
- Section 2050-Arranging for the Federal Agencies' Centralized Trial-Balance System (FACTS II)
- Section 2055-Disbursing Officers' Reports
- Section 2060-Making Deposits
- Section 2065-Other Requirements
- JFMIP FFMSR-8
- FFMSR-8 - System Requirements for Managerial Cost Accounting Link unavailable at time of publication
- Chapter 1 - System Requirements Overview
- JFMIP SR-99-4
- JFMIP SR-99-04 Seized Property and Forfeited Assets Systems Requirements Link unavailable at time of publication
- JFMIP SR-99-8
- JFMIP SR-99-08 Direct Loan System Requirements Link unavailable at time of publication
- JFMIP SR-00-01
- JFMIP-SR-00-01 Guaranteed Loan Systems Requirements Link unavailable at time of publication
- JFMIP SR-00-3
- JFMIP-SR-00-3 Grant Financial Systems Requirements Link unavailable at time of publication
- JFMIP SR-00-4
- JFMIP-SR-00-4 Property Management Systems Requirements Link unavailable at time of publication
- JFMIP SR-02-02
- JFMIP-SR-02-02 Acquisition/Financial Systems Interface Requirements Federal Financial Management System Requirements Link unavailable at time of publication
- JFMIP SR-03-01
- JFMIP-SR-03-01 Revenue System Requirements Link unavailable at time of publication
- JFMIP SR-03-02
- JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements Link unavailable at time of publication
- OFFM-NO-0106
- Core Financial System Requirements OFFM-NO-0106
- Payment Management Function
- Payee Information Maintenance Process
- Accounts Payable Process
- Receivable Management Function
- Receivables and Billing Process
- Cost Management Function
- Cost Reporting Process
- DoDD 4140.1
- DoDD 8500.01E
- DoDI 5000.64
- DoDI 8500.2
- DoDI 8510.01
- DoD 4000.25-2-M
- DLM 4000.25-2 - Military Standard Transaction Reporting and Accounting Procedures (MILSTRAP)
- C2. CHAPTER 2 MILSTRAP FEATURES
- C2.4 INVENTORY SEGMENTATION CODES
- C3. CHAPTER 3 ISSUE, BACKORDER, DEMAND, LOAN, AND SINGLE MANAGER FOR CONVENTIONAL AMMUNITION FREEZE/UNFREEZE ACTIONS
- C3.3. MAINTAINING ACCOUNTABILITY DURING MAINTENANCE ACTIONS
- C3.7. LOAN TRANSACTIONS
- C4. CHAPTER 4 RECEIPT AND DUE-IN
- C4.6. TIME STANDARDS FOR PROCESSING RECEIPTS
- C4.7. CONTROL OF RECEIPTS
- C4.9. PROCESSING DISCREPANT/DEFICIENT RECEIPTS
- C4.11. REPLY TO MATERIEL RECEIPT FOLLOW-UPS
- C4.12. MAINTAINING ACCOUNTABILITY DURING MAINTENANCE ACTIONS
- C4.13. RECLAIMED ITEMS
- C6. CHAPTER 6 MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.5 POLICY
- C6.6 PREPARING AND SENDING MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.7 FOLLOW-UPS FOR DELINQUENT MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.9 QUALITY CONTROL
- C6.10 MANAGEMENT EVALUATION
- C7. CHAPTER 7 PHYSICAL INVENTORY CONTROL
- C7.1. GENERAL.
- C7.2. POLICY.
- C7.3. PHYSICAL INVENTORY PROCEDURES
- C7.4. RESEARCH OF POTENTIAL OR ACTUAL INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY) - DOCUMENT IDENTIFIER CODE D8A/D9A
- C7.5. REVERSAL OF INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY)- DOCUMENT IDENTIFIER CODE D8A/D9A.
- C7.8. RECORD RECONCILIATION PROGRAM.
- C7.10. QUALITY CONTROL
- C7.11. PHYSICAL INVENTORY CONTROL PROGRAM PERFORMANCE ASSESSMENT
- DoD 4140.26-M
- DoD 4160.21-M
- DOD 4160.21-M Defense Materiel Disposition Manual
- CHAPTER 2 RESPONSIBILITIES
- DoD FMR Vol 02A
- DOD FMR Vol 02A - Budget Formulation and Presentation
- CHAPTER 1 GENERAL INFORMATION
- 0102 FUNDING POLICIES
- DoD FMR Vol 02B
- DoD FMR Vol 2B - Budget Formulation and Presentation
- CHAPTER 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS
- 0601 GENERAL
- 0603 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 8 FACILITIES SUSTAINMENT AND RESTORATION/MODERNIZATION
- 0804 REVENUE FROM TRANSFER OR DISPOSAL OF DOD REAL PROPERTY AND REVENUE FROM LEASING OUT OF DOD ASSETS
- CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS
- 0901 GENERAL
- DoD FMR Vol 03
- DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources
- CHAPTER 11 UNMATCHED DISBURSEMENTS, NEGATIVE UNLIQUIDATED OBLIGATIONS, AND IN-TRANSIT DISBURSEMENTS
- 1110 CORRECTIONS AND POSTINGS OF DISBURSEMENTS INVOLVING THE WORKING CAPITAL FUNDS
- CHAPTER 15 RECEIPT AND USE OF BUDGETARY RESOURCES EXECUTION LEVEL
- 1502 STANDARDS
- 1503 ACCOUNT ADJUSTMENTS AND ACCOUNT CLOSING PROCEDURES
- Chapter 17 ACCOUNTING REQUIREMENTS FOR MILITARY CONSTRUCTION PROJECTS
- 1701. GENERAL
- 1702. EFFORTS TO BE FINANCED BY MILITARY CONSTRUCTION APPROPRIATIONS
- 1703. EFFORTS FINANCED BY OTHER THAN MILITARY CONSTRUCTION APPROPRIATIONS
- 1705. DOCUMENTATION STANDARDS
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 1 FINANCIAL CONTROL OF ASSETS
- 0102. ACCOUNTING STANDARDS
- 0105. INVENTORY AND RELATED PROPERTY
- 0107. PROPERTY, PLANT AND EQUIPMENT
- CHAPTER 3 RECEIVABLES
- 0303 RECEIVABLES POLICY AND PROCEDURES
- CHAPTER 4 INVENTORY AND RELATED PROPERTY
- 0401 GENERAL
- 0402 OPERATING MATERIALS AND SUPPLIES
- CHAPTER 11 COMPONENT DEBT
- 1101. GENERAL
- CHAPTER 12 UNEARNED REVENUE AND OTHER LIABILITIES
- CHAPTER 16 REVENUE AND OTHER FINANCING SOURCES, GAINS, AND LOSSES
- 1602 REVENUE
- 1605 GAINS AND LOSSES
- APPENDIX A TABLE OF TRANSACTIONS
- CHAPTER 18 CONSOLIDATED INTO VOLUME 4, CHAPTER 16
- CHAPTER 19 MANAGERIAL COST ACCOUNTING
- 1901 GENERAL
- 1902 FASAB SFFAS No. 4 - Managerial Cost Accounting Concepts and Standards for the Federal Government.
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- 2004 PRODUCTION COST COMPONENTS
- DoD FMR Vol 06A
- DoD FMR Vol 06B
- DoD FMR Vol 06B - For and Content of the Department of Defense Audited Financial Statements
- Chapter 11 Required Supplementary Stewardship Information Reporting
- 1101 GENERAL
- 1103 NONFEDERAL PHYSICAL PROPERTY
- CHAPTER 12 REQUIRED SUPPLEMENTARY INFORMATION
- 1201 OVERVIEW
- 1204 HERITAGE ASSETS AND STEWARDSHIP LAND CONDITION INFORMATION
- DoD FMR Vol 11A
- DOD FMR Vol 11A - Reimbursable Operations, Policy and Procedures
- CHAPTER 1 GENERAL REIMBURSEMENT PROCEDURES AND SUPPORTING DOCUMENTATION
- 0102 POLICY AND PROCEDURES
- Chapter 16 ACCOUNTING FOR PRODUCTION AND SALE OF FOREST PRODUCTS
- 1602. POLICY AND PROCEDURES
- DoD FMR Vol 11B
- DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)
- CHAPTER 2 ESTABLISHMENT OF FUND ACTIVITIES, TRANSFER OF FUND FUNCTIONS AND CLOSURE OF FUND ACTIVITIES
- 0204 COMMENCEMENT OF FUND OPERATIONS
- 0205 TRANSFER OF DWCF FUNCTIONS
- 0206 CLOSURE OF DWCF ACTIVITY
- Chapter 11 REIMBURSEMENTS AND REVENUE RECOGNITION
- 1101. REIMBURSEMENTS
- 1102. REVENUE RECOGNITION
- CHAPTER 12 EXPENSES
- 1202 MILITARY PERSONNEL EXPENSE
- CHAPTER 13 COST ACCOUNTING REQUIREMENTS FOR DEPOT MAINTENANCE
- 1302 ESTABLISHING THE COST ACCOUNTING MODULE
- 1303 ESTABLISHING JOB ORDERS
- 1304 JOB ORDER REQUIREMENTS
- 1305 PROCESS COST CENTERS PROCEDURES
- 1307 LABOR COSTS
- 1308 MATERIAL COSTS
- 1309 OTHER DIRECT COSTS
- 1310 INDIRECT COSTS
- CHAPTER 14 MOBILIZATION COSTS
- 1404 FUNDING
- 1405 ACCOUNTING
- DoD FMR Vol 12
- DoD FMR Vol 12 - Special Accounts Funds and Programs
- CHAPTER 3 CONTRIBUTIONS FOR DEFENSE PROGRAMS, PROJECTS, AND ACTIVITIES
- 0303 POLICY ON CONTRIBUTIONS
- 0304 REPORTING ON CONTRIBUTIONS
- CHAPTER 4 DIRECT LOANS AND LOAN GUARANTEES
- 0402 STANDARDS
- CHAPTER 5 GRANTS AND COOPERATIVE AGREEMENTS
- 0502 ACCOUNTING STANDARDS FOR GRANTS AND COOPERATIVE AGREEMENTS
- 0504 FINANCIAL MANAGEMENT FOR GRANTS AND COOPERATIVE AGREEMENTS
- CHAPTER 7 FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN
- 0702 GENERAL REQUIREMENTS
- 0708 SUPPLY SYSTEM MATERIEL
- 0709 PETROLEUM PRODUCT/LOSSES
- CHAPTER 9 INTERNATIONAL AGREEMENTS
- 0904 FISCAL CONSIDERATIONS
- 0905 PROPOSED AGREEMENT
- CHAPTER 11 PRIVATIZATION OF DEFENSE UTILITY SYSTEMS
- 1102 CONSIDERATION FOR CONVEYANCE OF UTILITY SYSTEMS
- CHAPTER 13 FISCAL POLICY FOR BASE CLOSURE AND REALIGNMENT
- 1302 POLICY AND PROCEDURES
- 1303 BUDGET AND ACCOUNTING RESPONSIBILITIES
- 1305 ADMINISTRATION OF BASE CLOSURE FUNDS
- AIR FORCE ANNEX
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1401 OVERVIEW
- 1402 POLICY AND PROCEDURES
- CHAPTER 19 FOOD SERVICE PROGRAM
- 1901 OVERVIEW
- 1902 REIMBURSABLE MEAL AND MEAL SERVICE (OPERATING) CHARGES
- 1905 DISPOSITION OF FUNDS
- DoD FMR Vol 13
- DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures
- CHAPTER 3 ASSETS, LIABILITIES, AND NET WORTH
- 0302 CURRENT ASSETS
- 0303 NONCURRENT ASSETS
- DoD FMR Vol 15
- DOD FMR Vol 15 - Security Assistance Policy and Procedures
- CHAPTER 7 PRICING
- 0704 CASH SALES OF DEFENSE ARTICLES AND SERVICES FROM NEW PROCUREMENT FOR DIRECT DELIVERY AND PARTICIPATION IN NEW PRODUCTION
- 0707 COOPERATIVE LOGISTICS SUPPLY SUPPORT ARRANGEMENTS
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 3 SOURCE
- C3.8. RECEIPT PROCESSING
- CHAPTER 5 DELIVER
- C5.7. ITEM ACCOUNTABILITY, CONTROL, AND STEWARDSHIP
- CHAPTER 9 SPECIAL REQUIREMENTS
- C9.2. SUPPLY SYSTEM INVENTORY REPORT (SSIR)
- C9.3. AMMUNITION STRATIFICATION, REPORTING, AND CROSS LEVELING
- C9.5. EXCHANGE OR SALE OF NONEXCESS PERSONAL PROPERTY
- USC Title 31
- Authorize Return or Disposal
- CBM: MSSM RPILM
- Description
- This process determines if an item can be accepted for return or disposal, and communicates the decision to the customer and the scheduling activity. The last known holder or designated return center receives a defective, excess, or repairable product return or disposal authorization request from a customer and either accepts the request by communicating the conditions of the return, including return replacement, credit, or disposal; or rejects the request providing a reason for the rejection to the customer, inventory manager, or repair facility. This process also authorizes the disposal actions of real property to include but not limited to demolition or transfer. (SCOR DR1.1)
- Linked constraints
- USC Title 32
- USC Title 32 National Guard
- CHAPTER 7 - SERVICE, SUPPLY, AND PROCUREMENT
- Sec. 710. Accountability for property issued to the National Guard
- Sec. 711. Disposition of obsolete or condemned property
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 5 - PROPERTY MANAGEMENT
- SUBCHAPTER II - USE OF PROPERTY
- Sec. 522. Reimbursement for transfer of excess property
- SUBCHAPTER IV - PROCEEDS FROM SALE OR TRANSFER
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE
- SUBCHAPTER VII - DISPOSAL OF WAR AND VETERANS' HOUSING
- Sec. 1581. Housing disposition
- SUBCHAPTER IX - DEFENSE HOUSING AND COMMUNITY FACILITIES AND SERVICES
- Sec. 1592j. Disposition of moneys derived from rentals, operation, and disposition of property
- USC Title 50
- USC Title 50 War and National Defense
- CHAPTER 32 - CHEMICAL AND BIOLOGICAL WARFARE PROGRAM
- Sec. 1521. Destruction of existing stockpile of lethal chemical agents and munitions
- CFR Title 48
- CFR Title 48 Federal Acquisition Regulations System
- CHAPTER 1--FEDERAL ACQUISITION REGULATION
- SUBCHAPTER A--GENERAL
- PART 4-ADMINISTRATIVE MATTERS
- Subpart 4.5-Electronic Commerce in Contracting
- Subpart 4.6-Contract Reporting
- Subpart 4.15-American Recovery and Reinvestment Act-Reporting Requirements
- SUBCHAPTER B--ACQUISITION PLANNING
- PART 5-PUBLICIZING CONTRACT ACTIONS
- Subpart 5.4-Release of Information
- PART 7-ACQUISITION PLANNING
- Subpart 7.1-Acquisition Plans
- Subpart 7.2-Planning for the Purchase of Supplies in Economic Quantities
- Subpart 7.3-Contractor Versus Government Performance
- Subpart 7.4-Equipment Lease or Purchase
- Subpart 7.5-Inherently Governmental Functions
- PART 8-REQUIRED SOURCES OF SUPPLIES AND SERVICES
- Subpart 8.1-Excess Personal Property
- Subpart 8.8-Acquisition of Printing and Related Supplies
- PART 9-CONTRACTOR QUALIFICATIONS
- Subpart 9.5-Organizational and Consultant Conflicts of Interest
- PART 10-MARKET RESEARCH
- PART 12-ACQUISITION OF COMMERCIAL ITEMS
- Subpart 12.1-Acquisition of Commercial Items-General
- Subpart 12.2-Special Requirements for the Acquisition of Commercial Items
- SUBCHAPTER D--SOCIOECONOMIC PROGRAMS
- PART 24-PROTECTION OF PRIVACY AND FREEDOM OF INFORMATION
- Subpart 24.2-Freedom of Information Act
- SUBCHAPTER G--CONTRACT MANAGEMENT
- PART 45-GOVERNMENT PROPERTY
- PART 46-QUALITY ASSURANCE
- SUBCHAPTER H--CLAUSES AND FORMS
- PART 53-FORMS
- Subpart 53.1-General
- Subpart 53.2-Prescription of Forms
- Subpart 53.3-Illustrations of Forms
- SFFAS 1
- SFFAS 6
- SFFAS 7
- SFFAS 10
- SFFAS 10 Accounting for Internal Use Software
- Accounting Standard
- Recognition, Measurement, and Disclosure
- Post-implementation/Operational Software
- FFAA Tech Release 2
- Federal Financial Accounting and Auditing (FFAA) Technical Release No. 2 - Determining Probable and Reasonably Estimable for Environmental Liabilities in the Federal Government
- Section 1 Determining "Probable" Environmental Liabilities
- Section 2 Determining "Reasonably Estimable" Environmental Liabilities
- Guidance for Active Sites
- General PP&E
- OMB Circular A-11
- OMB Circular A-11 Preparation, Submission, and Execution of the Budget
- August 2009
- PART 4 INSTRUCTIONS ON BUDGET EXECUTION
- SECTION 135-PROCEDURES FOR MONITORING FEDERAL OUTLAYS
- OMB Circular A-21
- OMB Circular A-21 Principles for Determining Costs Applicable to Grants, Contracts, and Other Agreements with Educational Institutions
- J. General provisions for selected items of cost.
- OMB Circular A-110
- JFMIP SR-99-4
- JFMIP SR-99-04 Seized Property and Forfeited Assets Systems Requirements Link unavailable at time of publication
- JFMIP SR-99-8
- JFMIP SR-99-08 Direct Loan System Requirements Link unavailable at time of publication
- JFMIP SR-00-4
- JFMIP-SR-00-4 Property Management Systems Requirements Link unavailable at time of publication
- JFMIP SR-03-02
- JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements Link unavailable at time of publication
- DoDD 4151.18
- DoDD 4715.1E
- DoDD 5000.01
- DoDD 5160.65
- DoDD 8190.1
- DoDD 8320.03
- DoDI 3000.04
- DoDI 3110.06
- DoDI 4151.19
- DoDI 4715.6
- DoDI 5000.64
- DoDI 5210.63
- DoDI 6055.1
- DLM 4000.25
- DLM 4000.25 Defense Logistics Management System (DLMS)
- VOLUME 2 SUPPLY STANDARDS AND PROCEDURES
- CHAPTER 7 INVENTORY ADJUSTMENTS
- C7.8. MAINTAINING ACCOUNTABILITY DURING MAINTENANCE
- CHAPTER 9 LOGISTICS REASSIGNMENT
- C9.3. REQUIREMENTS
- C9.4. PRE-EFFECTIVE TRANSFER DATE ACTIONS
- CHAPTER 12 DUE-IN AND ADVANCE RECEIPT INFORMATION
- C12.1. GENERAL
- C12.2. CONTROL OF MATERIEL DUE-IN
- C12.4. LOAN MATERIEL
- C13. CHAPTER 13 MATERIEL RECEIPT
- C13.1. GENERAL
- C13.2. MATERIEL RECEIPT PROCESSING
- CHAPTER 15 INSTALLATION CLOSURE PROCEDURES
- C15.4. INSTALLATION CLOSING PROCEDURES
- CHAPTER 17 SUPPLY DISCREPANCY REPORTING
- C17.1 GENERAL
- C17.3. PROCEDURES
- C18. CHAPTER 18 SMALL ARMS AND LIGHT WEAPONS SERIAL NUMBER REGISTRATION AND REPORTING
- C18.5. DELINEATION OF RESPONSIBILITIES
- C18.7. OPERATING PROCEDURES
- DLM 4000.25-4
- DoD 4100.39-M
- DoD 4140.26-M
- DoD 4140.27-M
- DoD 4140.27-M Shelf-Life Item Management Manual (restricted access - CAC)
- Chapter 2 ACQUISITION AND PROCUREMENT (restricted access - CAC)
- 2-1. PROVISIONING.
- 2-2. SHELF-LIFE CODE (SLC).
- Chapter 6 MATERIEL DISPOSITION (restricted access - CAC)
- 6-2. MATERIAL RETENTION AND RETURNS PROGRAM (MRP).
- 6-3. EXCHANGE OR SALE OF NONEXCESS PERSONAL PROPERTY.
- 6-4. ALTERNATIVE USES OF SHELF-LIFE ITEMS/MATERIEL THAT HAVE EXPIRED (TYPE I) OR WILL NOT BE EXTENDED (TYPE II).
- 6-5. DISPOSAL.
- DoD 4140.32-M
- DoD 4160.21-M
- DOD 4160.21-M Defense Materiel Disposition Manual
- CHAPTER 1 INTRODUCTION
- DoD 5100.76-M
- DoD 6055.09-M
- DoD FMR Vol 02B
- DoD FMR Vol 04
- DoD FMR Vol 05
- DoD FMR Vol 11B
- DoD FMR Vol 12
- DoD FMR Vol 12 - Special Accounts Funds and Programs
- CHAPTER 13 FISCAL POLICY FOR BASE CLOSURE AND REALIGNMENT
- 1302 POLICY AND PROCEDURES
- 1305 ADMINISTRATION OF BASE CLOSURE FUNDS
- AIR FORCE ANNEX
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1401 OVERVIEW
- 1402 POLICY AND PROCEDURES
- CHAPTER 25 DISPOSITION OF NON-DOD PERSONAL PROPERTY
- 2504 NAVY AND MARINE CORPS PROCEDURES FOR DISPOSITION OF PERSONAL PROPERTY OF DECEASED MEMBERS
- DoD FMR Vol 13
- DoD FMR Vol 15
- DOD FMR Vol 15 - Security Assistance Policy and Procedures
- CHAPTER 2 FINANCE
- 0205 OA REQUESTS FOR FMS CONTRACT ADMINISTRATION SERVICES (CAS) COSTS INCURRED IN SUPPORT OF FMS CAS BUDGETS AND FUNDS BEING REIMBURSED BY THE FMS CAS SURCHARGE ACCOUNT
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 1 GUIDING PRINCIPLES
- C1.4. SUPPLY CHAIN PROCESSES
- C1.5. SUPPLY CHAIN METRICS
- DoD 4500.9-R
- DoD 5200.08-R
- DFARS
- Defense Federal Acquisition Regulations Supplement (DFARS)
- Part 246-Quality Assurance
- USC Title 32
- Authorize Work Order
- CBM: RPILM MSSM
- Description
- This process involves the validation and evaluation for approval of the work to be performed as outlined in the work order.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE
- SUBCHAPTER VII - DISPOSAL OF WAR AND VETERANS' HOUSING
- Sec. 1585. Acquisition of housing sites
- CFR Title 48
- CFR Title 48 Federal Acquisition Regulations System
- CHAPTER 1--FEDERAL ACQUISITION REGULATION
- SUBCHAPTER A--GENERAL
- PART 4-ADMINISTRATIVE MATTERS
- Subpart 4.5-Electronic Commerce in Contracting
- Subpart 4.6-Contract Reporting
- Subpart 4.15-American Recovery and Reinvestment Act-Reporting Requirements
- SUBCHAPTER B--ACQUISITION PLANNING
- PART 5-PUBLICIZING CONTRACT ACTIONS
- Subpart 5.4-Release of Information
- PART 7-ACQUISITION PLANNING
- Subpart 7.1-Acquisition Plans
- Subpart 7.2-Planning for the Purchase of Supplies in Economic Quantities
- Subpart 7.3-Contractor Versus Government Performance
- Subpart 7.4-Equipment Lease or Purchase
- Subpart 7.5-Inherently Governmental Functions
- PART 8-REQUIRED SOURCES OF SUPPLIES AND SERVICES
- Subpart 8.1-Excess Personal Property
- Subpart 8.8-Acquisition of Printing and Related Supplies
- PART 9-CONTRACTOR QUALIFICATIONS
- Subpart 9.5-Organizational and Consultant Conflicts of Interest
- PART 10-MARKET RESEARCH
- PART 12-ACQUISITION OF COMMERCIAL ITEMS
- Subpart 12.1-Acquisition of Commercial Items-General
- Subpart 12.2-Special Requirements for the Acquisition of Commercial Items
- SUBCHAPTER D--SOCIOECONOMIC PROGRAMS
- PART 24-PROTECTION OF PRIVACY AND FREEDOM OF INFORMATION
- Subpart 24.2-Freedom of Information Act
- SUBCHAPTER G--CONTRACT MANAGEMENT
- PART 45-GOVERNMENT PROPERTY
- PART 46-QUALITY ASSURANCE
- SUBCHAPTER H--CLAUSES AND FORMS
- PART 53-FORMS
- Subpart 53.1-General
- Subpart 53.2-Prescription of Forms
- Subpart 53.3-Illustrations of Forms
- SFFAS 6
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- CHAPTER 2: STANDARD - HERITAGE ASSETS
- CHAPTER 4: STANDARD - STEWARDSHIP LAND
- CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 4151.18
- DoDD 4400.01E
- DoDD 4715.1E
- DoDD 5000.01
- DoDD 5160.65
- DoDD 8190.1
- DoDD 8500.01E
- DoDI 3000.04
- DoDI 3110.06
- DoDI 4715.6
- DoDI 5000.64
- DoDI 5210.63
- DoDI 6055.1
- DoDI 8500.2
- DoDI 8510.01
- DLM 4000.25
- DoD 4140.26-M
- DoD 4140.27-M
- DoD 4140.32-M
- DoD 4160.21-M
- DoD 5100.76-M
- DoD 6055.09-M
- DoD FMR Vol 02B
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- DoD FMR Vol 05
- DoD FMR Vol 11B
- DoD FMR Vol 13
- DoD 5200.08-R
- DFARS
- Defense Federal Acquisition Regulations Supplement (DFARS)
- Part 246-Quality Assurance
- USC Title 31
- Award Procurement Instrument
- CBM: WSLM RPILM HRM FM MSSM
- Description
- Award Procurement Instrument results from an execution of an approved acquisition/sourcing plan and results in the execution contractual documentation and the legal obligation of funds. This may include creation of source selection documentation, solicitations, evaluation of proposals, and award of the procurement instrument, order or modification documents. This may also include the establishment of contracts or agreements that do not obligate funds, but may be used to satisfy future requirements. In the case of a purchase card purchase, award results when the card is presented to the merchant for the purchase.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Certify Discrepancies
- CBM: RPILM
- Description
- This process certifies acceptable and unacceptable discrepancies.
- Linked constraints
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 8500.01E
- DoDI 8500.2
- DoDI 8510.01
- Classify Work
- CBM: RPILM MSSM
- Description
- This process involves the classification of the work to be performed.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE
- SUBCHAPTER VII - DISPOSAL OF WAR AND VETERANS' HOUSING
- Sec. 1585. Acquisition of housing sites
- CFR Title 48
- CFR Title 48 Federal Acquisition Regulations System
- CHAPTER 1--FEDERAL ACQUISITION REGULATION
- SUBCHAPTER A--GENERAL
- PART 4-ADMINISTRATIVE MATTERS
- Subpart 4.5-Electronic Commerce in Contracting
- Subpart 4.6-Contract Reporting
- Subpart 4.15-American Recovery and Reinvestment Act-Reporting Requirements
- SUBCHAPTER B--ACQUISITION PLANNING
- PART 5-PUBLICIZING CONTRACT ACTIONS
- Subpart 5.4-Release of Information
- PART 7-ACQUISITION PLANNING
- Subpart 7.1-Acquisition Plans
- Subpart 7.2-Planning for the Purchase of Supplies in Economic Quantities
- Subpart 7.3-Contractor Versus Government Performance
- Subpart 7.4-Equipment Lease or Purchase
- Subpart 7.5-Inherently Governmental Functions
- PART 8-REQUIRED SOURCES OF SUPPLIES AND SERVICES
- Subpart 8.1-Excess Personal Property
- Subpart 8.8-Acquisition of Printing and Related Supplies
- PART 9-CONTRACTOR QUALIFICATIONS
- Subpart 9.5-Organizational and Consultant Conflicts of Interest
- PART 10-MARKET RESEARCH
- PART 12-ACQUISITION OF COMMERCIAL ITEMS
- Subpart 12.1-Acquisition of Commercial Items-General
- Subpart 12.2-Special Requirements for the Acquisition of Commercial Items
- SUBCHAPTER D--SOCIOECONOMIC PROGRAMS
- PART 24-PROTECTION OF PRIVACY AND FREEDOM OF INFORMATION
- Subpart 24.2-Freedom of Information Act
- SUBCHAPTER G--CONTRACT MANAGEMENT
- PART 45-GOVERNMENT PROPERTY
- PART 46-QUALITY ASSURANCE
- SUBCHAPTER H--CLAUSES AND FORMS
- PART 53-FORMS
- Subpart 53.1-General
- Subpart 53.2-Prescription of Forms
- Subpart 53.3-Illustrations of Forms
- SFFAS 6
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- CHAPTER 2: STANDARD - HERITAGE ASSETS
- CHAPTER 4: STANDARD - STEWARDSHIP LAND
- CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 4151.18
- DoDD 4400.01E
- DoDD 4715.1E
- DoDD 5000.01
- DoDD 5160.65
- DoDD 8190.1
- DoDD 8500.01E
- DoDI 3000.04
- DoDI 3110.06
- DoDI 4715.6
- DoDI 5000.64
- DoDI 5210.63
- DoDI 6055.1
- DoDI 8500.2
- DoDI 8510.01
- DLM 4000.25
- DoD 4140.26-M
- DoD 4140.27-M
- DoD 4140.32-M
- DoD 4160.21-M
- DoD 5100.76-M
- DoD 6055.09-M
- DoD FMR Vol 02B
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- DoD FMR Vol 05
- DoD FMR Vol 11B
- DoD FMR Vol 13
- DoD 5200.08-R
- DFARS
- Defense Federal Acquisition Regulations Supplement (DFARS)
- Part 246-Quality Assurance
- USC Title 31
- Complete Review and Approve Final Design Solution
- CBM: RPILM MSSM
- Description
- The process of inspecting and approving the final design solution to ensure compliance and with stated requirements, scope federal, state, locate laws, regulations and policies.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE
- SUBCHAPTER VII - DISPOSAL OF WAR AND VETERANS' HOUSING
- Sec. 1585. Acquisition of housing sites
- CFR Title 48
- CFR Title 48 Federal Acquisition Regulations System
- CHAPTER 1--FEDERAL ACQUISITION REGULATION
- SUBCHAPTER A--GENERAL
- PART 4-ADMINISTRATIVE MATTERS
- Subpart 4.5-Electronic Commerce in Contracting
- Subpart 4.6-Contract Reporting
- Subpart 4.15-American Recovery and Reinvestment Act-Reporting Requirements
- SUBCHAPTER B--ACQUISITION PLANNING
- PART 5-PUBLICIZING CONTRACT ACTIONS
- Subpart 5.4-Release of Information
- PART 7-ACQUISITION PLANNING
- Subpart 7.1-Acquisition Plans
- Subpart 7.2-Planning for the Purchase of Supplies in Economic Quantities
- Subpart 7.3-Contractor Versus Government Performance
- Subpart 7.4-Equipment Lease or Purchase
- Subpart 7.5-Inherently Governmental Functions
- PART 8-REQUIRED SOURCES OF SUPPLIES AND SERVICES
- Subpart 8.1-Excess Personal Property
- Subpart 8.8-Acquisition of Printing and Related Supplies
- PART 9-CONTRACTOR QUALIFICATIONS
- Subpart 9.5-Organizational and Consultant Conflicts of Interest
- PART 10-MARKET RESEARCH
- PART 12-ACQUISITION OF COMMERCIAL ITEMS
- Subpart 12.1-Acquisition of Commercial Items-General
- Subpart 12.2-Special Requirements for the Acquisition of Commercial Items
- SUBCHAPTER D--SOCIOECONOMIC PROGRAMS
- PART 24-PROTECTION OF PRIVACY AND FREEDOM OF INFORMATION
- Subpart 24.2-Freedom of Information Act
- SUBCHAPTER G--CONTRACT MANAGEMENT
- PART 45-GOVERNMENT PROPERTY
- PART 46-QUALITY ASSURANCE
- SUBCHAPTER H--CLAUSES AND FORMS
- PART 53-FORMS
- Subpart 53.1-General
- Subpart 53.2-Prescription of Forms
- Subpart 53.3-Illustrations of Forms
- SFFAS 6
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- CHAPTER 2: STANDARD - HERITAGE ASSETS
- CHAPTER 4: STANDARD - STEWARDSHIP LAND
- CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 4151.18
- DoDD 4400.01E
- DoDD 4715.1E
- DoDD 5000.01
- DoDD 5160.65
- DoDD 8190.1
- DoDD 8500.01E
- DoDI 3000.04
- DoDI 3110.06
- DoDI 4715.6
- DoDI 5000.64
- DoDI 5210.63
- DoDI 6055.1
- DoDI 8500.2
- DoDI 8510.01
- DLM 4000.25
- DoD 4140.26-M
- DoD 4140.27-M
- DoD 4140.32-M
- DoD 4160.21-M
- DoD 5100.76-M
- DoD 6055.09-M
- DoD FMR Vol 02B
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- DoD FMR Vol 05
- DoD FMR Vol 11B
- DoD FMR Vol 13
- DoD 5200.08-R
- DFARS
- Defense Federal Acquisition Regulations Supplement (DFARS)
- Part 246-Quality Assurance
- ICPS
- Internal Controls for Procurement Systems
- Attachment 1
- USC Title 31
- Conduct Architectural Design
- CBM: RPILM MSSM
- Description
- The Conduct Architectural Design process executes/performs the initial design schematics of the planned Real Property item. The contract may require the development of single or multiple designs. The designs in general are skeletal, abstract, or conjectural. They are usually an artist impression based on specified requirements, rules, laws, policies and regulations without detailed engineering or mechanical specifications. The designs convey the image of final Real Property Asset. Usually a graphic illustration or plastic model is the output of this task.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 11 - SELECTION OF ARCHITECTS AND ENGINEERS
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE
- SUBCHAPTER VII - DISPOSAL OF WAR AND VETERANS' HOUSING
- Sec. 1585. Acquisition of housing sites
- CFR Title 48
- CFR Title 48 Federal Acquisition Regulations System
- CHAPTER 1--FEDERAL ACQUISITION REGULATION
- SUBCHAPTER A--GENERAL
- PART 4-ADMINISTRATIVE MATTERS
- Subpart 4.5-Electronic Commerce in Contracting
- Subpart 4.6-Contract Reporting
- Subpart 4.15-American Recovery and Reinvestment Act-Reporting Requirements
- SUBCHAPTER B--ACQUISITION PLANNING
- PART 5-PUBLICIZING CONTRACT ACTIONS
- Subpart 5.4-Release of Information
- PART 7-ACQUISITION PLANNING
- Subpart 7.1-Acquisition Plans
- Subpart 7.2-Planning for the Purchase of Supplies in Economic Quantities
- Subpart 7.3-Contractor Versus Government Performance
- Subpart 7.4-Equipment Lease or Purchase
- Subpart 7.5-Inherently Governmental Functions
- PART 8-REQUIRED SOURCES OF SUPPLIES AND SERVICES
- Subpart 8.1-Excess Personal Property
- Subpart 8.8-Acquisition of Printing and Related Supplies
- PART 9-CONTRACTOR QUALIFICATIONS
- Subpart 9.5-Organizational and Consultant Conflicts of Interest
- PART 10-MARKET RESEARCH
- PART 12-ACQUISITION OF COMMERCIAL ITEMS
- Subpart 12.1-Acquisition of Commercial Items-General
- Subpart 12.2-Special Requirements for the Acquisition of Commercial Items
- SUBCHAPTER D--SOCIOECONOMIC PROGRAMS
- PART 24-PROTECTION OF PRIVACY AND FREEDOM OF INFORMATION
- Subpart 24.2-Freedom of Information Act
- SUBCHAPTER G--CONTRACT MANAGEMENT
- PART 45-GOVERNMENT PROPERTY
- PART 46-QUALITY ASSURANCE
- SUBCHAPTER H--CLAUSES AND FORMS
- PART 53-FORMS
- Subpart 53.1-General
- Subpart 53.2-Prescription of Forms
- Subpart 53.3-Illustrations of Forms
- SFFAS 6
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- CHAPTER 2: STANDARD - HERITAGE ASSETS
- CHAPTER 4: STANDARD - STEWARDSHIP LAND
- CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 4151.18
- DoDD 4400.01E
- DoDD 4715.1E
- DoDD 5000.01
- DoDD 5160.65
- DoDD 8190.1
- DoDD 8500.01E
- DoDI 3000.04
- DoDI 3110.06
- DoDI 4715.6
- DoDI 5000.64
- DoDI 5210.63
- DoDI 6055.1
- DoDI 8500.2
- DoDI 8510.01
- DLM 4000.25
- DoD 4140.26-M
- DoD 4140.27-M
- DoD 4140.32-M
- DoD 4160.21-M
- DoD 5100.76-M
- DoD 6055.09-M
- DoD FMR Vol 02B
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- DoD FMR Vol 05
- DoD FMR Vol 11B
- DoD FMR Vol 13
- DoD 5200.08-R
- DFARS
- Defense Federal Acquisition Regulations Supplement (DFARS)
- Part 246-Quality Assurance
- ICPS
- Internal Controls for Procurement Systems
- Attachment 1
- USC Title 31
- Conduct Inspection Walkthrough Examination and Verification of System Operation
- CBM: RPILM
- Description
- This process conducts the inspection walk through examination and verifies systems operation. It may also include testing facility systems compliance to standards law and functional status.
- Linked constraints
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 8500.01E
- DoDI 8500.2
- DoDI 8510.01
- Conduct Physical Inventory
- CBM: MSSM RPILM
- Description
- The Conduct Physical Inventory process verifies the existence, location, and quantity of property items to ensure accountability and enable accurate valuation.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER I - GENERAL
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- EO 12906
- Executive Order 12906 Coordinating Geographic Data Acquisition and Access: The National Spatial Data Infrastructure
- Sec. 3. Development of a National Geospatial Data Clearinghouse.
- Sec. 4. Data Standards Activities.
- SFFAS 1
- SFFAS 1 Accounting for Selected Assets and Liabilities
- RECOMMENDED STANDARDS
- SPECIFIC STANDARDS
- Accounts Payable
- SFFAS 2
- SFFAS 2 Accounting for Direct Loans and Loan Guarantees
- THE ACCOUNTING STANDARDS
- Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
- SFFAS 3
- SFFAS 3 Accounting for Inventory and Related Property
- THE ACCOUNTING STANDARDS
- INVENTORY
- Other Categories of Inventory
- SFFAS 6
- SFFAS 19
- SFFAS 19 Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- TECHNICAL AMENDMENTS TO SFFAS NO. 2
- Effective Interest Rate
- OMB Circular A-16
- OMB Circular A-110
- OMB Memo 04-04
- OMB Memo 06-19
- JFMIP SR-00-4
- JFMIP-SR-00-4 Property Management Systems Requirements Link unavailable at time of publication
- JFMIP SR-03-02
- JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements Link unavailable at time of publication
- INVENTORY, SUPPLIES AND MATERIALS CONTROL
- Inventory, Supplies and Materials Management Information Process
- DoDD 8500.01E
- DoDI 5000.64
- DoDI 8500.2
- DoDI 8510.01
- DoD 4000.25-2-M
- DLM 4000.25-2 - Military Standard Transaction Reporting and Accounting Procedures (MILSTRAP)
- C6. CHAPTER 6 MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.9 QUALITY CONTROL
- C6.10 MANAGEMENT EVALUATION
- C7. CHAPTER 7 PHYSICAL INVENTORY CONTROL
- C7.1. GENERAL.
- C7.2. POLICY.
- C7.3. PHYSICAL INVENTORY PROCEDURES
- C7.4. RESEARCH OF POTENTIAL OR ACTUAL INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY) - DOCUMENT IDENTIFIER CODE D8A/D9A
- C7.5. REVERSAL OF INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY)- DOCUMENT IDENTIFIER CODE D8A/D9A.
- C7.8. RECORD RECONCILIATION PROGRAM.
- C7.10. QUALITY CONTROL
- C7.11. PHYSICAL INVENTORY CONTROL PROGRAM PERFORMANCE ASSESSMENT
- DoD 4140.26-M
- DoD 4160.21-M
- DOD 4160.21-M Defense Materiel Disposition Manual
- CHAPTER 2 RESPONSIBILITIES
- DoD FMR Vol 04
- DoD FMR Vol 11B
- DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)
- CHAPTER 2 ESTABLISHMENT OF FUND ACTIVITIES, TRANSFER OF FUND FUNCTIONS AND CLOSURE OF FUND ACTIVITIES
- 0205 TRANSFER OF DWCF FUNCTIONS
- 0206 CLOSURE OF DWCF ACTIVITY
- CHAPTER 13 COST ACCOUNTING REQUIREMENTS FOR DEPOT MAINTENANCE
- 1302 ESTABLISHING THE COST ACCOUNTING MODULE
- DoD FMR Vol 12
- DoD FMR Vol 12 - Special Accounts Funds and Programs
- CHAPTER 7 FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN
- 0702 GENERAL REQUIREMENTS
- 0708 SUPPLY SYSTEM MATERIEL
- 0709 PETROLEUM PRODUCT/LOSSES
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1402 POLICY AND PROCEDURES
- DoD FMR Vol 13
- DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures
- CHAPTER 3 ASSETS, LIABILITIES, AND NET WORTH
- 0302 CURRENT ASSETS
- 0303 NONCURRENT ASSETS
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 5 DELIVER
- C5.7. ITEM ACCOUNTABILITY, CONTROL, AND STEWARDSHIP
- USC Title 31
- Conduct Program Management
- CBM: WSLM RPILM
- Description
- This process exercises centralized authority and responsibility for planning, organizing, staffing, controlling and leading the combined efforts of participating/assigned civilian and military personnel organizations for the management of specific defense acquisition or programs throughout the system life cycle.
- Linked constraints
- PL 109-058
- PL 110-140
- NECPA
- NDAA 2010
- National Defense Authorization Act for Fiscal Year 2010
- DIVISION A-DEPARTMENT OF DEFENSE AUTHORIZATIONS
- TITLE III-OPERATION AND MAINTENANCE
- Subtitle D-Energy Security
- SEC. 332. EXTENSION AND EXPANSION OF REPORTING REQUIREMENTS REGARDING DEPARTMENT OF DEFENSE ENERGY EFFICIENCY PROGRAMS.
- NDAA 2011
- National Defense Authorization Act for Fiscal Year 2011
- DIVISION B-MILITARY CONSTRUCTION AUTHORIZATIONS
- TITLE XXVIII-MILITARY CONSTRUCTION GENERAL PROVISIONS
- Subtitle D-Energy Security
- Sec. 2832. Plan and implementation guidelines for achieving Department of Defense goal regarding use of renewable energy to meet facility energy needs.
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 55 - NATIONAL ENVIRONMENTAL POLICY
- Sec. 4321. Congressional declaration of purpose
- CHAPTER 91 - NATIONAL ENERGY CONSERVATION POLICY
- SUBCHAPTER III - FEDERAL ENERGY INITIATIVE
- PART B - FEDERAL ENERGY MANAGEMENT
- EO 13423
- EO 13514
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 8500.01E
- DoDI 4170.11
- DoDI 5000.02
- DoDI 8500.2
- DoDI 8510.01
- EEIM CRD
- Confirm Proof of Training
- CBM: RPILM
- Description
- This process confirms the proof of satisfactory completion of training.
- Linked constraints
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 8500.01E
- DoDI 8500.2
- DoDI 8510.01
- Confirm Receipt of Acquisition Information
- CBM: RPILM
- Description
- This process confirms receipt of acquisition information.
- Linked constraints
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 8500.01E
- DoDI 8500.2
- DoDI 8510.01
- Confirm Receipt of Graphic Information
- CBM: RPILM
- Description
- This process confirms receipt of real property graphic information.
- Linked constraints
- EO 12906
- Executive Order 12906 Coordinating Geographic Data Acquisition and Access: The National Spatial Data Infrastructure
- Sec. 3. Development of a National Geospatial Data Clearinghouse.
- Sec. 4. Data Standards Activities.
- OMB Circular A-16
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 8500.01E
- DoDI 8500.2
- DoDI 8510.01
- EO 12906
- Confirm Receipt of Operation and Maintenance Information
- CBM: RPILM
- Description
- This process confirms receipt of operation and maintenance information.
- Linked constraints
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 8500.01E
- DoDI 8500.2
- DoDI 8510.01
- Confirm Receipt of Regulatory Compliance Information
- CBM: RPILM
- Description
- This process confirms receipt of applicable regulatory compliance information (Federal State and Local as required).
- Linked constraints
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 8500.01E
- DoDI 8500.2
- DoDI 8510.01
- Confirm Receipt of Uniform Relocations Act Information
- CBM: RPILM
- Description
- This process confirms receipt of information regarding compliance with Public Law 91-646 as required.
- Linked constraints
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 8500.01E
- DoDI 8500.2
- DoDI 8510.01
- Consolidate Discrepancies
- CBM: RPILM
- Description
- This process consolidates all discrepancies identified in prior subprocesses.
- Linked constraints
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 8500.01E
- DoDI 8500.2
- DoDI 8510.01
- Count Assets
- CBM: MSSM RPILM
- Description
- The Count Assets process includes physically counting/verifying assets to ensure accountability (existence, quantity and condition) and enable accurate valuation of existing assets.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER I - GENERAL
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- SFFAS 1
- SFFAS 1 Accounting for Selected Assets and Liabilities
- RECOMMENDED STANDARDS
- SPECIFIC STANDARDS
- Accounts Payable
- SFFAS 2
- SFFAS 2 Accounting for Direct Loans and Loan Guarantees
- THE ACCOUNTING STANDARDS
- Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
- SFFAS 3
- SFFAS 3 Accounting for Inventory and Related Property
- THE ACCOUNTING STANDARDS
- INVENTORY
- Other Categories of Inventory
- SFFAS 6
- SFFAS 19
- SFFAS 19 Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- TECHNICAL AMENDMENTS TO SFFAS NO. 2
- Effective Interest Rate
- OMB Circular A-110
- OMB Memo 04-04
- OMB Memo 06-19
- JFMIP SR-00-4
- JFMIP-SR-00-4 Property Management Systems Requirements Link unavailable at time of publication
- JFMIP SR-03-02
- JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements Link unavailable at time of publication
- DoDD 8500.01E
- DoDI 5000.64
- DoDI 8500.2
- DoDI 8510.01
- DoD 4000.25-2-M
- DLM 4000.25-2 - Military Standard Transaction Reporting and Accounting Procedures (MILSTRAP)
- C6. CHAPTER 6 MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.9 QUALITY CONTROL
- C6.10 MANAGEMENT EVALUATION
- C7. CHAPTER 7 PHYSICAL INVENTORY CONTROL
- C7.1. GENERAL.
- C7.2. POLICY.
- C7.3. PHYSICAL INVENTORY PROCEDURES
- C7.4. RESEARCH OF POTENTIAL OR ACTUAL INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY) - DOCUMENT IDENTIFIER CODE D8A/D9A
- C7.5. REVERSAL OF INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY)- DOCUMENT IDENTIFIER CODE D8A/D9A.
- C7.8. RECORD RECONCILIATION PROGRAM.
- C7.10. QUALITY CONTROL
- C7.11. PHYSICAL INVENTORY CONTROL PROGRAM PERFORMANCE ASSESSMENT
- DoD 4140.26-M
- DoD 4160.21-M
- DOD 4160.21-M Defense Materiel Disposition Manual
- CHAPTER 2 RESPONSIBILITIES
- DoD FMR Vol 04
- DoD FMR Vol 11B
- DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)
- CHAPTER 2 ESTABLISHMENT OF FUND ACTIVITIES, TRANSFER OF FUND FUNCTIONS AND CLOSURE OF FUND ACTIVITIES
- 0205 TRANSFER OF DWCF FUNCTIONS
- 0206 CLOSURE OF DWCF ACTIVITY
- CHAPTER 13 COST ACCOUNTING REQUIREMENTS FOR DEPOT MAINTENANCE
- 1302 ESTABLISHING THE COST ACCOUNTING MODULE
- DoD FMR Vol 12
- DoD FMR Vol 12 - Special Accounts Funds and Programs
- CHAPTER 7 FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN
- 0702 GENERAL REQUIREMENTS
- 0708 SUPPLY SYSTEM MATERIEL
- 0709 PETROLEUM PRODUCT/LOSSES
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1402 POLICY AND PROCEDURES
- DoD FMR Vol 13
- DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures
- CHAPTER 3 ASSETS, LIABILITIES, AND NET WORTH
- 0302 CURRENT ASSETS
- 0303 NONCURRENT ASSETS
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 5 DELIVER
- C5.7. ITEM ACCOUNTABILITY, CONTROL, AND STEWARDSHIP
- USC Title 31
- Create CIP and or WIP Account
- CBM: MSSM RPILM
- Description
- This process involves the creation of an account for the purpose of accumulating costs, depending on the type of asset.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER I - GENERAL
- SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION
- SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS
- CHAPTER 37 - CLAIMS
- SUBCHAPTER II - CLAIMS OF THE UNITED STATES GOVERNMENT
- CHAPTER 39 - PROMPT PAYMENT
- SUBTITLE V - GENERAL ASSISTANCE ADMINISTRATION
- CHAPTER 65 - INTERGOVERNMENTAL COOPERATION
- USC Title 32
- USC Title 32 National Guard
- CHAPTER 7 - SERVICE, SUPPLY, AND PROCUREMENT
- Sec. 704. Accountability: relief from upon order to active duty
- Sec. 706. Return of arms and equipment upon relief from Federal service
- Sec. 710. Accountability for property issued to the National Guard
- Sec. 711. Disposition of obsolete or condemned property
- USC Title 33
- USC Title 33 Navigation and Navigable Waters
- CHAPTER 40 - OIL POLLUTION
- SUBCHAPTER I - OIL POLLUTION LIABILITY AND COMPENSATION
- Sec. 2704. Limits on liability
- Sec. 2716. Financial responsibility
- USC Title 37
- USC Title 37 Pay and Allowances of the Uniformed Services
- CHAPTER 7 - ALLOWANCES
- Sec. 403. Basic allowance for housing
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 5 - PROPERTY MANAGEMENT
- SUBCHAPTER II - USE OF PROPERTY
- Sec. 522. Reimbursement for transfer of excess property
- SUBCHAPTER IV - PROCEEDS FROM SALE OR TRANSFER
- CHAPTER 13 - PUBLIC PROPERTY
- Sec. 1314. Easements
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE
- SUBCHAPTER I - PROJECTS GENERALLY
- Sec. 1502. Initiation and development of projects; jurisdiction; acquisition of property; fees of architects, engineers, etc.
- SUBCHAPTER II - DEFENSE HOUSING
- Sec. 1524. Declaration of policy; disposal of housing
- SUBCHAPTER VII - DISPOSAL OF WAR AND VETERANS' HOUSING
- Sec. 1581. Housing disposition
- Sec. 1585. Acquisition of housing sites
- SUBCHAPTER IX - DEFENSE HOUSING AND COMMUNITY FACILITIES AND SERVICES
- Sec. 1592e. Interagency transfers of property; application of rules and regulations
- Sec. 1592j. Disposition of moneys derived from rentals, operation, and disposition of property
- SUBCHAPTER XI - HOUSING FOR MILITARY PERSONNEL
- Sec. 1594. Contracts for construction
- Sec. 1594a. Acquisition of military housing financed under Armed Services Housing Mortgage Insurance Fund and rental housing at military bases
- CHAPTER 119 - HOMELESS ASSISTANCE
- SUBCHAPTER V - IDENTIFICATION AND USE OF SURPLUS FEDERAL PROPERTY
- Sec. 11411. Use of unutilized and underutilized public buildings and real property to assist the homeless
- USC Title 43
- USC Title 43 Public Lands
- CHAPTER 6 - WITHDRAWAL FROM SETTLEMENT, LOCATION, SALE, OR ENTRY
- Sec. 156. Approval by Congress necessary for withdrawal, reservation, or restriction of over 5,000 acres for any Department of Defense project or facility
- Sec. 157. Application for withdrawal, reservation, or restriction; specifications
- Sec. 158. Mineral resources on withdrawn lands; disposition and exploration
- CHAPTER 8A - GRAZING LANDS
- SUBCHAPTER I - GENERALLY
- Sec. 315q. Withdrawal of lands for war or national defense purposes; payment for cancellation of permits or licenses
- EO 13327
- SFFAS 1
- SFFAS 1 Accounting for Selected Assets and Liabilities
- RECOMMENDED STANDARDS
- SPECIFIC STANDARDS
- Accounts Payable
- Other Current Liabilities
- SFFAS 2
- SFFAS 2 Accounting for Direct Loans and Loan Guarantees
- THE ACCOUNTING STANDARDS
- Revenues and Expenses
- Pre-1992 Direct Loans and Loan Guarantees
- Modification of Direct Loans and Loan Guarantees
- A. MODIFICATION OF DIRECT LOANS
- B. MODIFICATION OF LOAN GUARANTEES
- Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
- Write-off of Direct Loans
- SFFAS 3
- SFFAS 3 Accounting for Inventory and Related Property
- THE ACCOUNTING STANDARDS
- INVENTORY
- Other Categories of Inventory
- OPERATING MATERIALS AND SUPPLIES
- Other Categories of Operating Materials and Supplies
- STOCKPILE MATERIALS
- SFFAS 4
- SFFAS 4 Managerial Cost Accounting Concepts and Standards for the Federal Government
- MANAGERIAL COST ACCOUNTING STANDARDS
- REQUIREMENT FOR COST ACCOUNTING
- Need for Consistent Cost Accounting on a Regular Basis
- Basic Cost Accounting Processes
- Complexity of Cost Accounting Processes
- Cost Findings, Studies, and Analyses
- RESPONSIBILITY SEGMENTS
- Defining Responsibility Segments
- Purposes of Segmentation
- Structuring Responsibility Segments
- FULL COST
- Direct Costs
- Indirect Costs
- Certain Cost Elements
- Costs of Public Assistance and Social Insurance Programs
- Costs related to Property, Plant and Equipment
- Non-production costs
- INTER-ENTITY COSTS
- Inter-Entity Activities
- Accounting and Implementation Guidance
- Recognition Criteria
- Accounting Example
- Cost Accumulation
- Cost Assignment
- Directly tracing costs to outputs
- Assigning costs on a cause-and-effect basis
- Allocating costs
- Cost-benefit considerations
- Selecting a Costing Methodology
- Activity-based costing (ABC)
- Job order costing
- Process costing
- Standard costing
- SFFAS 5
- SFFAS 5 Accounting for Liabilities of the Federal Government
- LIABILITY STANDARDS
- CAPITAL LEASES
- SFFAS 6
- SFFAS 6 Accounting for Property, Plant, and Equipment
- INTRODUCTION
- CAPITALIZATION THRESHOLDS
- ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT
- STANDARDS AND CATEGORIES
- HERITAGE ASSETS
- STEWARDSHIP LAND
- SFFAS 7
- SFFAS 7 Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting
- PART I: ACCOUNTING FOR REVENUE AND OTHER FINANCING SOURCES
- ACCOUNTING STANDARDS
- OTHER FINANCING SOURCES
- RECOGNITION AND MEASUREMENT OF OTHER FINANCING SOURCES
- Transfers of Assets
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- Chapter 1: Introduction and Background
- Stewardship PP&E
- Stewardship Categories or Elements
- The Nature of Stewardship Reporting
- Stewardship Information
- CHAPTER 2: STANDARD - HERITAGE ASSETS
- CHAPTER 4: STANDARD - STEWARDSHIP LAND
- CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY
- SFFAS 10
- SFFAS 10 Accounting for Internal Use Software
- Accounting Standard
- Software Development Phases
- Recognition, Measurement, and Disclosure
- Software Used as General PP&E
- Capitalizable Cost
- Multiuse Software
- Integrated Software
- Bundled Products and Services
- Capitalization Thresholds
- Enhancements
- Post-implementation/Operational Software
- Developmental Software
- Amortization
- Disclosures
- Implementation
- SFFAS 14
- SFFAS 19
- SFFAS 19 Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- TECHNICAL AMENDMENTS TO SFFAS NO. 2
- Effective Interest Rate
- SFFAS 23
- SFFAS 23 Eliminating the Category National Defense Property, Plant, and Equipment
- ACCOUNTING STANDARDS
- Amendments to Existing Standards
- Implementation Guidance
- Initial Capitalization
- Adjustment to Cumulative Results of Operations
- FFAA Tech Release 2
- Federal Financial Accounting and Auditing (FFAA) Technical Release No. 2 - Determining Probable and Reasonably Estimable for Environmental Liabilities in the Federal Government
- Section 2 Determining "Reasonably Estimable" Environmental Liabilities
- Guidance for Active Sites
- General PP&E
- Stewardship PP&E
- GAO Title 2
- OMB Circular A-11
- OMB Circular A-11 Preparation, Submission, and Execution of the Budget
- August 2009
- PART 1 GENERAL INFORMATION
- SECTION 10-OVERVIEW OF THE BUDGET
- SECTION 20-TERMS AND CONCEPTS
- PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
- SECTION 83-OBJECT CLASSIFICATION (MAX SCHEDULE O)
- PART 5 FEDERAL CREDIT
- SECTION 185-FEDERAL CREDIT
- PART 8 APPENDICES
- APPENDIX B-BUDGETARY TREATMENT OF LEASE-PURCHASES AND LEASES OF CAPITAL ASSETS
- OMB Circular A-21
- OMB Circular A-21 Principles for Determining Costs Applicable to Grants, Contracts, and Other Agreements with Educational Institutions
- J. General provisions for selected items of cost.
- OMB Circular A-50
- OMB Circular A-50 Audit Followup
- 8. Action Requirements.
- OMB Circular A-110
- OMB Memo 04-04
- OMB Memo 06-19
- TFM Vol 1 Part 1
- TFM Vol 1 Part 1 Introduction
- Chapter 2000 FINANCIAL OPERATIONS STARTUP PROCEDURES FOR NEW FEDERAL ENTITIES
- Section 2040-Arranging for Governmentwide Accounting (GWA) System Service
- Section 2045-Arranging for Government On-Line Accounting Link System II (GOALS II) Service
- Section 2050-Arranging for the Federal Agencies' Centralized Trial-Balance System (FACTS II)
- Section 2055-Disbursing Officers' Reports
- Section 2060-Making Deposits
- Section 2065-Other Requirements
- JFMIP FFMSR-8
- FFMSR-8 - System Requirements for Managerial Cost Accounting Link unavailable at time of publication
- Chapter 1 - System Requirements Overview
- JFMIP SR-99-4
- JFMIP SR-99-04 Seized Property and Forfeited Assets Systems Requirements Link unavailable at time of publication
- JFMIP SR-99-8
- JFMIP SR-99-08 Direct Loan System Requirements Link unavailable at time of publication
- JFMIP SR-00-01
- JFMIP-SR-00-01 Guaranteed Loan Systems Requirements Link unavailable at time of publication
- JFMIP SR-00-3
- JFMIP-SR-00-3 Grant Financial Systems Requirements Link unavailable at time of publication
- JFMIP SR-00-4
- JFMIP-SR-00-4 Property Management Systems Requirements Link unavailable at time of publication
- JFMIP SR-02-02
- JFMIP-SR-02-02 Acquisition/Financial Systems Interface Requirements Federal Financial Management System Requirements Link unavailable at time of publication
- JFMIP SR-03-01
- JFMIP-SR-03-01 Revenue System Requirements Link unavailable at time of publication
- JFMIP SR-03-02
- JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements Link unavailable at time of publication
- OFFM-NO-0106
- Core Financial System Requirements OFFM-NO-0106
- Payment Management Function
- Payee Information Maintenance Process
- Accounts Payable Process
- Receivable Management Function
- Receivables and Billing Process
- Cost Management Function
- Cost Reporting Process
- DoDD 4140.1
- DoDD 8500.01E
- DoDI 5000.64
- DoDI 8500.2
- DoDI 8510.01
- DoD 4000.25-2-M
- DLM 4000.25-2 - Military Standard Transaction Reporting and Accounting Procedures (MILSTRAP)
- C2. CHAPTER 2 MILSTRAP FEATURES
- C2.4 INVENTORY SEGMENTATION CODES
- C3. CHAPTER 3 ISSUE, BACKORDER, DEMAND, LOAN, AND SINGLE MANAGER FOR CONVENTIONAL AMMUNITION FREEZE/UNFREEZE ACTIONS
- C3.3. MAINTAINING ACCOUNTABILITY DURING MAINTENANCE ACTIONS
- C3.7. LOAN TRANSACTIONS
- C4. CHAPTER 4 RECEIPT AND DUE-IN
- C4.6. TIME STANDARDS FOR PROCESSING RECEIPTS
- C4.7. CONTROL OF RECEIPTS
- C4.9. PROCESSING DISCREPANT/DEFICIENT RECEIPTS
- C4.11. REPLY TO MATERIEL RECEIPT FOLLOW-UPS
- C4.12. MAINTAINING ACCOUNTABILITY DURING MAINTENANCE ACTIONS
- C4.13. RECLAIMED ITEMS
- C6. CHAPTER 6 MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.5 POLICY
- C6.6 PREPARING AND SENDING MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.7 FOLLOW-UPS FOR DELINQUENT MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.9 QUALITY CONTROL
- C6.10 MANAGEMENT EVALUATION
- C7. CHAPTER 7 PHYSICAL INVENTORY CONTROL
- C7.1. GENERAL.
- C7.2. POLICY.
- C7.3. PHYSICAL INVENTORY PROCEDURES
- C7.4. RESEARCH OF POTENTIAL OR ACTUAL INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY) - DOCUMENT IDENTIFIER CODE D8A/D9A
- C7.5. REVERSAL OF INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY)- DOCUMENT IDENTIFIER CODE D8A/D9A.
- C7.8. RECORD RECONCILIATION PROGRAM.
- C7.10. QUALITY CONTROL
- C7.11. PHYSICAL INVENTORY CONTROL PROGRAM PERFORMANCE ASSESSMENT
- DoD 4140.26-M
- DoD 4160.21-M
- DOD 4160.21-M Defense Materiel Disposition Manual
- CHAPTER 2 RESPONSIBILITIES
- DoD FMR Vol 02A
- DOD FMR Vol 02A - Budget Formulation and Presentation
- CHAPTER 1 GENERAL INFORMATION
- 0102 FUNDING POLICIES
- DoD FMR Vol 02B
- DoD FMR Vol 2B - Budget Formulation and Presentation
- CHAPTER 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS
- 0601 GENERAL
- 0603 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 8 FACILITIES SUSTAINMENT AND RESTORATION/MODERNIZATION
- 0804 REVENUE FROM TRANSFER OR DISPOSAL OF DOD REAL PROPERTY AND REVENUE FROM LEASING OUT OF DOD ASSETS
- CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS
- 0901 GENERAL
- DoD FMR Vol 03
- DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources
- CHAPTER 11 UNMATCHED DISBURSEMENTS, NEGATIVE UNLIQUIDATED OBLIGATIONS, AND IN-TRANSIT DISBURSEMENTS
- 1110 CORRECTIONS AND POSTINGS OF DISBURSEMENTS INVOLVING THE WORKING CAPITAL FUNDS
- CHAPTER 15 RECEIPT AND USE OF BUDGETARY RESOURCES EXECUTION LEVEL
- 1502 STANDARDS
- 1503 ACCOUNT ADJUSTMENTS AND ACCOUNT CLOSING PROCEDURES
- Chapter 17 ACCOUNTING REQUIREMENTS FOR MILITARY CONSTRUCTION PROJECTS
- 1701. GENERAL
- 1702. EFFORTS TO BE FINANCED BY MILITARY CONSTRUCTION APPROPRIATIONS
- 1703. EFFORTS FINANCED BY OTHER THAN MILITARY CONSTRUCTION APPROPRIATIONS
- 1705. DOCUMENTATION STANDARDS
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 1 FINANCIAL CONTROL OF ASSETS
- 0102. ACCOUNTING STANDARDS
- 0105. INVENTORY AND RELATED PROPERTY
- 0107. PROPERTY, PLANT AND EQUIPMENT
- CHAPTER 3 RECEIVABLES
- 0303 RECEIVABLES POLICY AND PROCEDURES
- CHAPTER 4 INVENTORY AND RELATED PROPERTY
- 0401 GENERAL
- 0402 OPERATING MATERIALS AND SUPPLIES
- CHAPTER 6 PROPERTY, PLANT, AND EQUIPMENT
- 0601. GENERAL
- 0602. ACCOUNTING FOR GENERAL PP&E
- CHAPTER 11 COMPONENT DEBT
- 1101. GENERAL
- CHAPTER 12 UNEARNED REVENUE AND OTHER LIABILITIES
- CHAPTER 16 REVENUE AND OTHER FINANCING SOURCES, GAINS, AND LOSSES
- 1602 REVENUE
- 1605 GAINS AND LOSSES
- APPENDIX A TABLE OF TRANSACTIONS
- CHAPTER 18 CONSOLIDATED INTO VOLUME 4, CHAPTER 16
- CHAPTER 19 MANAGERIAL COST ACCOUNTING
- 1901 GENERAL
- 1902 FASAB SFFAS No. 4 - Managerial Cost Accounting Concepts and Standards for the Federal Government.
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- 2004 PRODUCTION COST COMPONENTS
- DoD FMR Vol 06A
- DoD FMR Vol 06B
- DoD FMR Vol 06B - For and Content of the Department of Defense Audited Financial Statements
- Chapter 11 Required Supplementary Stewardship Information Reporting
- 1101 GENERAL
- 1103 NONFEDERAL PHYSICAL PROPERTY
- CHAPTER 12 REQUIRED SUPPLEMENTARY INFORMATION
- 1201 OVERVIEW
- 1204 HERITAGE ASSETS AND STEWARDSHIP LAND CONDITION INFORMATION
- DoD FMR Vol 11A
- DOD FMR Vol 11A - Reimbursable Operations, Policy and Procedures
- CHAPTER 1 GENERAL REIMBURSEMENT PROCEDURES AND SUPPORTING DOCUMENTATION
- 0102 POLICY AND PROCEDURES
- Chapter 16 ACCOUNTING FOR PRODUCTION AND SALE OF FOREST PRODUCTS
- 1602. POLICY AND PROCEDURES
- DoD FMR Vol 11B
- DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)
- CHAPTER 2 ESTABLISHMENT OF FUND ACTIVITIES, TRANSFER OF FUND FUNCTIONS AND CLOSURE OF FUND ACTIVITIES
- 0204 COMMENCEMENT OF FUND OPERATIONS
- 0205 TRANSFER OF DWCF FUNCTIONS
- 0206 CLOSURE OF DWCF ACTIVITY
- Chapter 11 REIMBURSEMENTS AND REVENUE RECOGNITION
- 1101. REIMBURSEMENTS
- 1102. REVENUE RECOGNITION
- CHAPTER 12 EXPENSES
- 1202 MILITARY PERSONNEL EXPENSE
- CHAPTER 13 COST ACCOUNTING REQUIREMENTS FOR DEPOT MAINTENANCE
- 1302 ESTABLISHING THE COST ACCOUNTING MODULE
- 1303 ESTABLISHING JOB ORDERS
- 1304 JOB ORDER REQUIREMENTS
- 1305 PROCESS COST CENTERS PROCEDURES
- 1307 LABOR COSTS
- 1308 MATERIAL COSTS
- 1309 OTHER DIRECT COSTS
- 1310 INDIRECT COSTS
- CHAPTER 14 MOBILIZATION COSTS
- 1404 FUNDING
- 1405 ACCOUNTING
- DoD FMR Vol 12
- DoD FMR Vol 12 - Special Accounts Funds and Programs
- CHAPTER 3 CONTRIBUTIONS FOR DEFENSE PROGRAMS, PROJECTS, AND ACTIVITIES
- 0303 POLICY ON CONTRIBUTIONS
- 0304 REPORTING ON CONTRIBUTIONS
- CHAPTER 4 DIRECT LOANS AND LOAN GUARANTEES
- 0402 STANDARDS
- CHAPTER 5 GRANTS AND COOPERATIVE AGREEMENTS
- 0502 ACCOUNTING STANDARDS FOR GRANTS AND COOPERATIVE AGREEMENTS
- 0504 FINANCIAL MANAGEMENT FOR GRANTS AND COOPERATIVE AGREEMENTS
- CHAPTER 7 FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN
- 0702 GENERAL REQUIREMENTS
- 0708 SUPPLY SYSTEM MATERIEL
- 0709 PETROLEUM PRODUCT/LOSSES
- CHAPTER 9 INTERNATIONAL AGREEMENTS
- 0904 FISCAL CONSIDERATIONS
- 0905 PROPOSED AGREEMENT
- CHAPTER 11 PRIVATIZATION OF DEFENSE UTILITY SYSTEMS
- 1102 CONSIDERATION FOR CONVEYANCE OF UTILITY SYSTEMS
- CHAPTER 13 FISCAL POLICY FOR BASE CLOSURE AND REALIGNMENT
- 1302 POLICY AND PROCEDURES
- 1303 BUDGET AND ACCOUNTING RESPONSIBILITIES
- 1305 ADMINISTRATION OF BASE CLOSURE FUNDS
- AIR FORCE ANNEX
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1401 OVERVIEW
- 1402 POLICY AND PROCEDURES
- CHAPTER 19 FOOD SERVICE PROGRAM
- 1901 OVERVIEW
- 1902 REIMBURSABLE MEAL AND MEAL SERVICE (OPERATING) CHARGES
- 1905 DISPOSITION OF FUNDS
- DoD FMR Vol 13
- DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures
- CHAPTER 3 ASSETS, LIABILITIES, AND NET WORTH
- 0302 CURRENT ASSETS
- 0303 NONCURRENT ASSETS
- DoD FMR Vol 15
- DOD FMR Vol 15 - Security Assistance Policy and Procedures
- CHAPTER 7 PRICING
- 0704 CASH SALES OF DEFENSE ARTICLES AND SERVICES FROM NEW PROCUREMENT FOR DIRECT DELIVERY AND PARTICIPATION IN NEW PRODUCTION
- 0707 COOPERATIVE LOGISTICS SUPPLY SUPPORT ARRANGEMENTS
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 3 SOURCE
- C3.8. RECEIPT PROCESSING
- CHAPTER 5 DELIVER
- C5.7. ITEM ACCOUNTABILITY, CONTROL, AND STEWARDSHIP
- CHAPTER 9 SPECIAL REQUIREMENTS
- C9.2. SUPPLY SYSTEM INVENTORY REPORT (SSIR)
- C9.3. AMMUNITION STRATIFICATION, REPORTING, AND CROSS LEVELING
- C9.5. EXCHANGE OR SALE OF NONEXCESS PERSONAL PROPERTY
- USC Title 31
- Create Initial Asset Record
- CBM: MSSM RPILM
- Description
- The Create Initial Asset Record Process establishes an entry based on the execution of a contract or order, or real estate instrument, or the performance of a physical inventory which results in identification of an asset which is not recorded in the inventory system.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER I - GENERAL
- SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION
- SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS
- CHAPTER 37 - CLAIMS
- SUBCHAPTER II - CLAIMS OF THE UNITED STATES GOVERNMENT
- CHAPTER 39 - PROMPT PAYMENT
- SUBTITLE V - GENERAL ASSISTANCE ADMINISTRATION
- CHAPTER 65 - INTERGOVERNMENTAL COOPERATION
- USC Title 32
- USC Title 32 National Guard
- CHAPTER 7 - SERVICE, SUPPLY, AND PROCUREMENT
- Sec. 710. Accountability for property issued to the National Guard
- USC Title 37
- USC Title 37 Pay and Allowances of the Uniformed Services
- CHAPTER 7 - ALLOWANCES
- Sec. 403. Basic allowance for housing
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 5 - PROPERTY MANAGEMENT
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE
- SUBCHAPTER I - PROJECTS GENERALLY
- Sec. 1502. Initiation and development of projects; jurisdiction; acquisition of property; fees of architects, engineers, etc.
- SUBCHAPTER II - DEFENSE HOUSING
- Sec. 1524. Declaration of policy; disposal of housing
- SUBCHAPTER VII - DISPOSAL OF WAR AND VETERANS' HOUSING
- Sec. 1585. Acquisition of housing sites
- SUBCHAPTER IX - DEFENSE HOUSING AND COMMUNITY FACILITIES AND SERVICES
- Sec. 1592e. Interagency transfers of property; application of rules and regulations
- SUBCHAPTER XI - HOUSING FOR MILITARY PERSONNEL
- Sec. 1594. Contracts for construction
- Sec. 1594a. Acquisition of military housing financed under Armed Services Housing Mortgage Insurance Fund and rental housing at military bases
- USC Title 43
- USC Title 43 Public Lands
- CHAPTER 6 - WITHDRAWAL FROM SETTLEMENT, LOCATION, SALE, OR ENTRY
- Sec. 156. Approval by Congress necessary for withdrawal, reservation, or restriction of over 5,000 acres for any Department of Defense project or facility
- Sec. 157. Application for withdrawal, reservation, or restriction; specifications
- Sec. 158. Mineral resources on withdrawn lands; disposition and exploration
- CHAPTER 8A - GRAZING LANDS
- SUBCHAPTER I - GENERALLY
- Sec. 315q. Withdrawal of lands for war or national defense purposes; payment for cancellation of permits or licenses
- EO 12906
- Executive Order 12906 Coordinating Geographic Data Acquisition and Access: The National Spatial Data Infrastructure
- Sec. 3. Development of a National Geospatial Data Clearinghouse.
- Sec. 4. Data Standards Activities.
- SFFAS 1
- SFFAS 1 Accounting for Selected Assets and Liabilities
- RECOMMENDED STANDARDS
- SPECIFIC STANDARDS
- Accounts Payable
- Other Current Liabilities
- SFFAS 2
- SFFAS 2 Accounting for Direct Loans and Loan Guarantees
- THE ACCOUNTING STANDARDS
- Revenues and Expenses
- Pre-1992 Direct Loans and Loan Guarantees
- Modification of Direct Loans and Loan Guarantees
- A. MODIFICATION OF DIRECT LOANS
- B. MODIFICATION OF LOAN GUARANTEES
- Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
- Write-off of Direct Loans
- SFFAS 3
- SFFAS 3 Accounting for Inventory and Related Property
- THE ACCOUNTING STANDARDS
- INVENTORY
- Other Categories of Inventory
- OPERATING MATERIALS AND SUPPLIES
- Other Categories of Operating Materials and Supplies
- STOCKPILE MATERIALS
- SFFAS 4
- SFFAS 4 Managerial Cost Accounting Concepts and Standards for the Federal Government
- MANAGERIAL COST ACCOUNTING STANDARDS
- REQUIREMENT FOR COST ACCOUNTING
- Need for Consistent Cost Accounting on a Regular Basis
- Basic Cost Accounting Processes
- Complexity of Cost Accounting Processes
- Cost Findings, Studies, and Analyses
- RESPONSIBILITY SEGMENTS
- Defining Responsibility Segments
- Purposes of Segmentation
- Structuring Responsibility Segments
- FULL COST
- Direct Costs
- Indirect Costs
- Certain Cost Elements
- Costs of Public Assistance and Social Insurance Programs
- Costs related to Property, Plant and Equipment
- Non-production costs
- INTER-ENTITY COSTS
- Inter-Entity Activities
- Accounting and Implementation Guidance
- Recognition Criteria
- Accounting Example
- Cost Accumulation
- Cost Assignment
- Directly tracing costs to outputs
- Assigning costs on a cause-and-effect basis
- Allocating costs
- Cost-benefit considerations
- Selecting a Costing Methodology
- Activity-based costing (ABC)
- Job order costing
- Process costing
- Standard costing
- SFFAS 5
- SFFAS 5 Accounting for Liabilities of the Federal Government
- LIABILITY STANDARDS
- CAPITAL LEASES
- SFFAS 6
- SFFAS 6 Accounting for Property, Plant, and Equipment
- ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT
- STANDARDS AND CATEGORIES
- HERITAGE ASSETS
- SFFAS 7
- SFFAS 7 Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting
- PART I: ACCOUNTING FOR REVENUE AND OTHER FINANCING SOURCES
- ACCOUNTING STANDARDS
- OTHER FINANCING SOURCES
- RECOGNITION AND MEASUREMENT OF OTHER FINANCING SOURCES
- Transfers of Assets
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- Chapter 1: Introduction and Background
- Stewardship PP&E
- Stewardship Categories or Elements
- The Nature of Stewardship Reporting
- Stewardship Information
- CHAPTER 2: STANDARD - HERITAGE ASSETS
- CHAPTER 4: STANDARD - STEWARDSHIP LAND
- CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY
- SFFAS 10
- SFFAS 10 Accounting for Internal Use Software
- Accounting Standard
- Recognition, Measurement, and Disclosure
- Software Used as General PP&E
- Capitalizable Cost
- Multiuse Software
- Integrated Software
- Bundled Products and Services
- Enhancements
- Post-implementation/Operational Software
- Developmental Software
- Amortization
- SFFAS 19
- SFFAS 19 Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- TECHNICAL AMENDMENTS TO SFFAS NO. 2
- Effective Interest Rate
- SFFAS 23
- SFFAS 23 Eliminating the Category National Defense Property, Plant, and Equipment
- Implementation Guidance
- Initial Capitalization
- Adjustment to Cumulative Results of Operations
- GAO Title 2
- OMB Circular A-11
- OMB Circular A-11 Preparation, Submission, and Execution of the Budget
- August 2009
- PART 1 GENERAL INFORMATION
- SECTION 10-OVERVIEW OF THE BUDGET
- SECTION 20-TERMS AND CONCEPTS
- PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
- SECTION 83-OBJECT CLASSIFICATION (MAX SCHEDULE O)
- PART 5 FEDERAL CREDIT
- SECTION 185-FEDERAL CREDIT
- PART 8 APPENDICES
- APPENDIX B-BUDGETARY TREATMENT OF LEASE-PURCHASES AND LEASES OF CAPITAL ASSETS
- OMB Circular A-16
- OMB Circular A-50
- OMB Circular A-50 Audit Followup
- 8. Action Requirements.
- OMB Circular A-110
- OMB Memo 04-04
- OMB Memo 06-19
- TFM Vol 1 Part 1
- TFM Vol 1 Part 1 Introduction
- Chapter 2000 FINANCIAL OPERATIONS STARTUP PROCEDURES FOR NEW FEDERAL ENTITIES
- Section 2040-Arranging for Governmentwide Accounting (GWA) System Service
- Section 2045-Arranging for Government On-Line Accounting Link System II (GOALS II) Service
- Section 2050-Arranging for the Federal Agencies' Centralized Trial-Balance System (FACTS II)
- Section 2055-Disbursing Officers' Reports
- Section 2060-Making Deposits
- Section 2065-Other Requirements
- JFMIP FFMSR-8
- FFMSR-8 - System Requirements for Managerial Cost Accounting Link unavailable at time of publication
- Chapter 1 - System Requirements Overview
- JFMIP SR-99-4
- JFMIP SR-99-04 Seized Property and Forfeited Assets Systems Requirements Link unavailable at time of publication
- Appendix C: Contributors
- JFMIP SR-99-8
- JFMIP SR-99-08 Direct Loan System Requirements Link unavailable at time of publication
- JFMIP SR-00-01
- JFMIP-SR-00-01 Guaranteed Loan Systems Requirements Link unavailable at time of publication
- JFMIP SR-00-3
- JFMIP-SR-00-3 Grant Financial Systems Requirements Link unavailable at time of publication
- JFMIP SR-00-4
- JFMIP-SR-00-4 Property Management Systems Requirements Link unavailable at time of publication
- Managing and Accounting for Property:
- JFMIP SR-02-02
- JFMIP-SR-02-02 Acquisition/Financial Systems Interface Requirements Federal Financial Management System Requirements Link unavailable at time of publication
- JFMIP SR-03-01
- JFMIP-SR-03-01 Revenue System Requirements Link unavailable at time of publication
- JFMIP SR-03-02
- JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements Link unavailable at time of publication
- INVENTORY, SUPPLIES AND MATERIALS ACQUISITION
- General Requirements for Inventory, Supplies and Materials Acquisition Process
- Acquiring Process
- INVENTORY, SUPPLIES AND MATERIALS CONTROL
- OFFM-NO-0106
- Core Financial System Requirements OFFM-NO-0106
- Payment Management Function
- Payee Information Maintenance Process
- Accounts Payable Process
- Receivable Management Function
- Receivables and Billing Process
- Cost Management Function
- Cost Reporting Process
- DoDD 8500.01E
- DoDI 4165.14
- DoDI 5000.64
- DoDI 8320.04
- DoDI 8500.2
- DoDI 8510.01
- DoD 4000.25-2-M
- DLM 4000.25-2 - Military Standard Transaction Reporting and Accounting Procedures (MILSTRAP)
- C2. CHAPTER 2 MILSTRAP FEATURES
- C2.4 INVENTORY SEGMENTATION CODES
- C7. CHAPTER 7 PHYSICAL INVENTORY CONTROL
- C7.2. POLICY.
- DoD 4140.26-M
- DoD 4160.21-M
- DOD 4160.21-M Defense Materiel Disposition Manual
- CHAPTER 2 RESPONSIBILITIES
- DoD FMR Vol 02A
- DOD FMR Vol 02A - Budget Formulation and Presentation
- CHAPTER 1 GENERAL INFORMATION
- 0102 FUNDING POLICIES
- DoD FMR Vol 02B
- DoD FMR Vol 2B - Budget Formulation and Presentation
- CHAPTER 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS
- 0601 GENERAL
- 0603 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS
- 0901 GENERAL
- DoD FMR Vol 03
- DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources
- CHAPTER 11 UNMATCHED DISBURSEMENTS, NEGATIVE UNLIQUIDATED OBLIGATIONS, AND IN-TRANSIT DISBURSEMENTS
- 1110 CORRECTIONS AND POSTINGS OF DISBURSEMENTS INVOLVING THE WORKING CAPITAL FUNDS
- CHAPTER 15 RECEIPT AND USE OF BUDGETARY RESOURCES EXECUTION LEVEL
- 1502 STANDARDS
- Chapter 17 ACCOUNTING REQUIREMENTS FOR MILITARY CONSTRUCTION PROJECTS
- 1705. DOCUMENTATION STANDARDS
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 1 FINANCIAL CONTROL OF ASSETS
- 0105. INVENTORY AND RELATED PROPERTY
- CHAPTER 3 RECEIVABLES
- 0303 RECEIVABLES POLICY AND PROCEDURES
- CHAPTER 4 INVENTORY AND RELATED PROPERTY
- 0401 GENERAL
- CHAPTER 6 PROPERTY, PLANT, AND EQUIPMENT
- 0601. GENERAL
- 0602. ACCOUNTING FOR GENERAL PP&E
- CHAPTER 16 REVENUE AND OTHER FINANCING SOURCES, GAINS, AND LOSSES
- 1602 REVENUE
- 1605 GAINS AND LOSSES
- APPENDIX A TABLE OF TRANSACTIONS
- CHAPTER 18 CONSOLIDATED INTO VOLUME 4, CHAPTER 16
- CHAPTER 19 MANAGERIAL COST ACCOUNTING
- 1901 GENERAL
- 1902 FASAB SFFAS No. 4 - Managerial Cost Accounting Concepts and Standards for the Federal Government.
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- 2004 PRODUCTION COST COMPONENTS
- DoD FMR Vol 05
- DOD FMR Vol 05 - Disbursing Policy and Procedures
- CHAPTER 34 FINANCIAL INSTITUTIONS ON DOD INSTALLATIONS
- 3407 DOMESTIC CREDIT UNIONS
- DoD FMR Vol 11A
- DOD FMR Vol 11A - Reimbursable Operations, Policy and Procedures
- CHAPTER 1 GENERAL REIMBURSEMENT PROCEDURES AND SUPPORTING DOCUMENTATION
- 0102 POLICY AND PROCEDURES
- Chapter 16 ACCOUNTING FOR PRODUCTION AND SALE OF FOREST PRODUCTS
- 1602. POLICY AND PROCEDURES
- DoD FMR Vol 11B
- DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)
- CHAPTER 2 ESTABLISHMENT OF FUND ACTIVITIES, TRANSFER OF FUND FUNCTIONS AND CLOSURE OF FUND ACTIVITIES
- 0204 COMMENCEMENT OF FUND OPERATIONS
- 0205 TRANSFER OF DWCF FUNCTIONS
- 0206 CLOSURE OF DWCF ACTIVITY
- Chapter 11 REIMBURSEMENTS AND REVENUE RECOGNITION
- 1101. REIMBURSEMENTS
- 1102. REVENUE RECOGNITION
- CHAPTER 12 EXPENSES
- 1202 MILITARY PERSONNEL EXPENSE
- CHAPTER 13 COST ACCOUNTING REQUIREMENTS FOR DEPOT MAINTENANCE
- 1302 ESTABLISHING THE COST ACCOUNTING MODULE
- 1303 ESTABLISHING JOB ORDERS
- 1304 JOB ORDER REQUIREMENTS
- 1305 PROCESS COST CENTERS PROCEDURES
- 1307 LABOR COSTS
- 1308 MATERIAL COSTS
- 1309 OTHER DIRECT COSTS
- 1310 INDIRECT COSTS
- CHAPTER 14 MOBILIZATION COSTS
- 1404 FUNDING
- 1405 ACCOUNTING
- DoD FMR Vol 12
- DoD FMR Vol 12 - Special Accounts Funds and Programs
- CHAPTER 3 CONTRIBUTIONS FOR DEFENSE PROGRAMS, PROJECTS, AND ACTIVITIES
- 0303 POLICY ON CONTRIBUTIONS
- CHAPTER 4 DIRECT LOANS AND LOAN GUARANTEES
- 0402 STANDARDS
- CHAPTER 5 GRANTS AND COOPERATIVE AGREEMENTS
- 0502 ACCOUNTING STANDARDS FOR GRANTS AND COOPERATIVE AGREEMENTS
- 0504 FINANCIAL MANAGEMENT FOR GRANTS AND COOPERATIVE AGREEMENTS
- CHAPTER 7 FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN
- 0708 SUPPLY SYSTEM MATERIEL
- CHAPTER 9 INTERNATIONAL AGREEMENTS
- 0904 FISCAL CONSIDERATIONS
- 0905 PROPOSED AGREEMENT
- CHAPTER 11 PRIVATIZATION OF DEFENSE UTILITY SYSTEMS
- 1102 CONSIDERATION FOR CONVEYANCE OF UTILITY SYSTEMS
- CHAPTER 13 FISCAL POLICY FOR BASE CLOSURE AND REALIGNMENT
- 1302 POLICY AND PROCEDURES
- 1303 BUDGET AND ACCOUNTING RESPONSIBILITIES
- 1305 ADMINISTRATION OF BASE CLOSURE FUNDS
- AIR FORCE ANNEX
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1401 OVERVIEW
- 1402 POLICY AND PROCEDURES
- CHAPTER 19 FOOD SERVICE PROGRAM
- 1905 DISPOSITION OF FUNDS
- DoD FMR Vol 13
- DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures
- CHAPTER 3 ASSETS, LIABILITIES, AND NET WORTH
- 0302 CURRENT ASSETS
- 0303 NONCURRENT ASSETS
- DoD FMR Vol 15
- DOD FMR Vol 15 - Security Assistance Policy and Procedures
- CHAPTER 7 PRICING
- 0704 CASH SALES OF DEFENSE ARTICLES AND SERVICES FROM NEW PROCUREMENT FOR DIRECT DELIVERY AND PARTICIPATION IN NEW PRODUCTION
- 0707 COOPERATIVE LOGISTICS SUPPLY SUPPORT ARRANGEMENTS
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 3 SOURCE
- C3.8. RECEIPT PROCESSING
- CHAPTER 5 DELIVER
- C5.7. ITEM ACCOUNTABILITY, CONTROL, AND STEWARDSHIP
- USC Title 31
- Create Purchase Requisition
- CBM: RPILM FM WSLM HRM MSSM
- Description
- Create Purchase Requisition relates to the initiation and management of requests for the purchase of goods and/or services. This includes, but is not limited to the following activities: generating the purchase requisition; receiving the appropriate approvals from management indicating validity of the purchase requisition; validating that funds are available; reserving the funds necessary for the purchase requisition via financial commitment transaction; and routing the purchase requisition to the buyer with the information necessary to produce a compliant procurement request.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Define Asset Data Elements
- CBM: MSSM RPILM
- Description
- The Define Asset Data Elements process creates and defines asset data elements which do not already exist in the inventory system.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION
- SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS
- CHAPTER 37 - CLAIMS
- SUBCHAPTER II - CLAIMS OF THE UNITED STATES GOVERNMENT
- CHAPTER 39 - PROMPT PAYMENT
- SUBTITLE V - GENERAL ASSISTANCE ADMINISTRATION
- CHAPTER 65 - INTERGOVERNMENTAL COOPERATION
- USC Title 32
- USC Title 32 National Guard
- CHAPTER 7 - SERVICE, SUPPLY, AND PROCUREMENT
- Sec. 710. Accountability for property issued to the National Guard
- USC Title 37
- USC Title 37 Pay and Allowances of the Uniformed Services
- CHAPTER 7 - ALLOWANCES
- Sec. 403. Basic allowance for housing
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 5 - PROPERTY MANAGEMENT
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE
- SUBCHAPTER IX - DEFENSE HOUSING AND COMMUNITY FACILITIES AND SERVICES
- Sec. 1592e. Interagency transfers of property; application of rules and regulations
- SUBCHAPTER XI - HOUSING FOR MILITARY PERSONNEL
- Sec. 1594. Contracts for construction
- Sec. 1594a. Acquisition of military housing financed under Armed Services Housing Mortgage Insurance Fund and rental housing at military bases
- SFFAS 1
- SFFAS 1 Accounting for Selected Assets and Liabilities
- RECOMMENDED STANDARDS
- SPECIFIC STANDARDS
- Accounts Payable
- Other Current Liabilities
- SFFAS 2
- SFFAS 2 Accounting for Direct Loans and Loan Guarantees
- THE ACCOUNTING STANDARDS
- Revenues and Expenses
- Pre-1992 Direct Loans and Loan Guarantees
- Modification of Direct Loans and Loan Guarantees
- A. MODIFICATION OF DIRECT LOANS
- B. MODIFICATION OF LOAN GUARANTEES
- Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
- Write-off of Direct Loans
- SFFAS 3
- SFFAS 3 Accounting for Inventory and Related Property
- THE ACCOUNTING STANDARDS
- INVENTORY
- Other Categories of Inventory
- OPERATING MATERIALS AND SUPPLIES
- Other Categories of Operating Materials and Supplies
- STOCKPILE MATERIALS
- SFFAS 4
- SFFAS 4 Managerial Cost Accounting Concepts and Standards for the Federal Government
- MANAGERIAL COST ACCOUNTING STANDARDS
- REQUIREMENT FOR COST ACCOUNTING
- Need for Consistent Cost Accounting on a Regular Basis
- Basic Cost Accounting Processes
- Complexity of Cost Accounting Processes
- Cost Findings, Studies, and Analyses
- RESPONSIBILITY SEGMENTS
- Defining Responsibility Segments
- Purposes of Segmentation
- Structuring Responsibility Segments
- FULL COST
- Direct Costs
- Indirect Costs
- Certain Cost Elements
- Costs of Public Assistance and Social Insurance Programs
- Costs related to Property, Plant and Equipment
- Non-production costs
- INTER-ENTITY COSTS
- Inter-Entity Activities
- Accounting and Implementation Guidance
- Recognition Criteria
- Accounting Example
- Cost Accumulation
- Cost Assignment
- Directly tracing costs to outputs
- Assigning costs on a cause-and-effect basis
- Allocating costs
- Cost-benefit considerations
- Selecting a Costing Methodology
- Activity-based costing (ABC)
- Job order costing
- Process costing
- Standard costing
- SFFAS 5
- SFFAS 5 Accounting for Liabilities of the Federal Government
- LIABILITY STANDARDS
- CAPITAL LEASES
- SFFAS 6
- SFFAS 6 Accounting for Property, Plant, and Equipment
- ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT
- HERITAGE ASSETS
- SFFAS 7
- SFFAS 7 Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting
- PART I: ACCOUNTING FOR REVENUE AND OTHER FINANCING SOURCES
- ACCOUNTING STANDARDS
- OTHER FINANCING SOURCES
- RECOGNITION AND MEASUREMENT OF OTHER FINANCING SOURCES
- Transfers of Assets
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- CHAPTER 2: STANDARD - HERITAGE ASSETS
- CHAPTER 4: STANDARD - STEWARDSHIP LAND
- CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY
- SFFAS 10
- SFFAS 10 Accounting for Internal Use Software
- Accounting Standard
- Recognition, Measurement, and Disclosure
- Software Used as General PP&E
- Capitalizable Cost
- Multiuse Software
- Integrated Software
- Bundled Products and Services
- Enhancements
- Post-implementation/Operational Software
- Developmental Software
- Amortization
- SFFAS 19
- SFFAS 19 Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- TECHNICAL AMENDMENTS TO SFFAS NO. 2
- Effective Interest Rate
- SFFAS 23
- SFFAS 23 Eliminating the Category National Defense Property, Plant, and Equipment
- Implementation Guidance
- Initial Capitalization
- Adjustment to Cumulative Results of Operations
- GAO Title 2
- OMB Circular A-11
- OMB Circular A-11 Preparation, Submission, and Execution of the Budget
- August 2009
- PART 1 GENERAL INFORMATION
- SECTION 10-OVERVIEW OF THE BUDGET
- SECTION 20-TERMS AND CONCEPTS
- PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
- SECTION 83-OBJECT CLASSIFICATION (MAX SCHEDULE O)
- PART 5 FEDERAL CREDIT
- SECTION 185-FEDERAL CREDIT
- PART 8 APPENDICES
- APPENDIX B-BUDGETARY TREATMENT OF LEASE-PURCHASES AND LEASES OF CAPITAL ASSETS
- OMB Circular A-50
- OMB Circular A-50 Audit Followup
- 8. Action Requirements.
- OMB Circular A-110
- TFM Vol 1 Part 1
- TFM Vol 1 Part 1 Introduction
- Chapter 2000 FINANCIAL OPERATIONS STARTUP PROCEDURES FOR NEW FEDERAL ENTITIES
- Section 2040-Arranging for Governmentwide Accounting (GWA) System Service
- Section 2045-Arranging for Government On-Line Accounting Link System II (GOALS II) Service
- Section 2050-Arranging for the Federal Agencies' Centralized Trial-Balance System (FACTS II)
- Section 2055-Disbursing Officers' Reports
- Section 2060-Making Deposits
- Section 2065-Other Requirements
- JFMIP FFMSR-8
- FFMSR-8 - System Requirements for Managerial Cost Accounting Link unavailable at time of publication
- Chapter 1 - System Requirements Overview
- JFMIP SR-99-4
- JFMIP SR-99-04 Seized Property and Forfeited Assets Systems Requirements Link unavailable at time of publication
- JFMIP SR-99-8
- JFMIP SR-99-08 Direct Loan System Requirements Link unavailable at time of publication
- JFMIP SR-00-01
- JFMIP-SR-00-01 Guaranteed Loan Systems Requirements Link unavailable at time of publication
- JFMIP SR-00-3
- JFMIP-SR-00-3 Grant Financial Systems Requirements Link unavailable at time of publication
- JFMIP SR-00-4
- JFMIP-SR-00-4 Property Management Systems Requirements Link unavailable at time of publication
- JFMIP SR-03-01
- JFMIP-SR-03-01 Revenue System Requirements Link unavailable at time of publication
- JFMIP SR-03-02
- JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements Link unavailable at time of publication
- OFFM-NO-0106
- Core Financial System Requirements OFFM-NO-0106
- Payment Management Function
- Payee Information Maintenance Process
- Accounts Payable Process
- Receivable Management Function
- Receivables and Billing Process
- Cost Management Function
- Cost Reporting Process
- DoDI 5000.64
- DoDI 8320.04
- DoD 4140.26-M
- DoD FMR Vol 02A
- DOD FMR Vol 02A - Budget Formulation and Presentation
- CHAPTER 1 GENERAL INFORMATION
- 0102 FUNDING POLICIES
- DoD FMR Vol 02B
- DoD FMR Vol 03
- DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources
- CHAPTER 11 UNMATCHED DISBURSEMENTS, NEGATIVE UNLIQUIDATED OBLIGATIONS, AND IN-TRANSIT DISBURSEMENTS
- 1110 CORRECTIONS AND POSTINGS OF DISBURSEMENTS INVOLVING THE WORKING CAPITAL FUNDS
- CHAPTER 15 RECEIPT AND USE OF BUDGETARY RESOURCES EXECUTION LEVEL
- 1502 STANDARDS
- Chapter 17 ACCOUNTING REQUIREMENTS FOR MILITARY CONSTRUCTION PROJECTS
- 1705. DOCUMENTATION STANDARDS
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 1 FINANCIAL CONTROL OF ASSETS
- 0105. INVENTORY AND RELATED PROPERTY
- CHAPTER 3 RECEIVABLES
- 0303 RECEIVABLES POLICY AND PROCEDURES
- CHAPTER 4 INVENTORY AND RELATED PROPERTY
- 0401 GENERAL
- CHAPTER 6 PROPERTY, PLANT, AND EQUIPMENT
- 0601. GENERAL
- 0602. ACCOUNTING FOR GENERAL PP&E
- CHAPTER 16 REVENUE AND OTHER FINANCING SOURCES, GAINS, AND LOSSES
- 1602 REVENUE
- 1605 GAINS AND LOSSES
- APPENDIX A TABLE OF TRANSACTIONS
- CHAPTER 18 CONSOLIDATED INTO VOLUME 4, CHAPTER 16
- CHAPTER 19 MANAGERIAL COST ACCOUNTING
- 1901 GENERAL
- 1902 FASAB SFFAS No. 4 - Managerial Cost Accounting Concepts and Standards for the Federal Government.
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- 2004 PRODUCTION COST COMPONENTS
- DoD FMR Vol 05
- DOD FMR Vol 05 - Disbursing Policy and Procedures
- CHAPTER 34 FINANCIAL INSTITUTIONS ON DOD INSTALLATIONS
- 3407 DOMESTIC CREDIT UNIONS
- DoD FMR Vol 11A
- DOD FMR Vol 11A - Reimbursable Operations, Policy and Procedures
- CHAPTER 1 GENERAL REIMBURSEMENT PROCEDURES AND SUPPORTING DOCUMENTATION
- 0102 POLICY AND PROCEDURES
- Chapter 16 ACCOUNTING FOR PRODUCTION AND SALE OF FOREST PRODUCTS
- 1602. POLICY AND PROCEDURES
- DoD FMR Vol 11B
- DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)
- CHAPTER 2 ESTABLISHMENT OF FUND ACTIVITIES, TRANSFER OF FUND FUNCTIONS AND CLOSURE OF FUND ACTIVITIES
- 0204 COMMENCEMENT OF FUND OPERATIONS
- 0205 TRANSFER OF DWCF FUNCTIONS
- 0206 CLOSURE OF DWCF ACTIVITY
- Chapter 11 REIMBURSEMENTS AND REVENUE RECOGNITION
- 1101. REIMBURSEMENTS
- 1102. REVENUE RECOGNITION
- CHAPTER 12 EXPENSES
- 1202 MILITARY PERSONNEL EXPENSE
- CHAPTER 13 COST ACCOUNTING REQUIREMENTS FOR DEPOT MAINTENANCE
- 1302 ESTABLISHING THE COST ACCOUNTING MODULE
- 1303 ESTABLISHING JOB ORDERS
- 1304 JOB ORDER REQUIREMENTS
- 1305 PROCESS COST CENTERS PROCEDURES
- 1307 LABOR COSTS
- 1308 MATERIAL COSTS
- 1309 OTHER DIRECT COSTS
- 1310 INDIRECT COSTS
- CHAPTER 14 MOBILIZATION COSTS
- 1404 FUNDING
- 1405 ACCOUNTING
- DoD FMR Vol 12
- DoD FMR Vol 12 - Special Accounts Funds and Programs
- CHAPTER 3 CONTRIBUTIONS FOR DEFENSE PROGRAMS, PROJECTS, AND ACTIVITIES
- 0303 POLICY ON CONTRIBUTIONS
- CHAPTER 4 DIRECT LOANS AND LOAN GUARANTEES
- 0402 STANDARDS
- CHAPTER 5 GRANTS AND COOPERATIVE AGREEMENTS
- 0502 ACCOUNTING STANDARDS FOR GRANTS AND COOPERATIVE AGREEMENTS
- 0504 FINANCIAL MANAGEMENT FOR GRANTS AND COOPERATIVE AGREEMENTS
- CHAPTER 7 FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN
- 0708 SUPPLY SYSTEM MATERIEL
- CHAPTER 9 INTERNATIONAL AGREEMENTS
- 0904 FISCAL CONSIDERATIONS
- 0905 PROPOSED AGREEMENT
- CHAPTER 11 PRIVATIZATION OF DEFENSE UTILITY SYSTEMS
- 1102 CONSIDERATION FOR CONVEYANCE OF UTILITY SYSTEMS
- CHAPTER 13 FISCAL POLICY FOR BASE CLOSURE AND REALIGNMENT
- 1302 POLICY AND PROCEDURES
- 1303 BUDGET AND ACCOUNTING RESPONSIBILITIES
- 1305 ADMINISTRATION OF BASE CLOSURE FUNDS
- AIR FORCE ANNEX
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1401 OVERVIEW
- 1402 POLICY AND PROCEDURES
- CHAPTER 19 FOOD SERVICE PROGRAM
- 1905 DISPOSITION OF FUNDS
- DoD FMR Vol 13
- DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures
- CHAPTER 3 ASSETS, LIABILITIES, AND NET WORTH
- 0302 CURRENT ASSETS
- 0303 NONCURRENT ASSETS
- DoD FMR Vol 15
- DOD FMR Vol 15 - Security Assistance Policy and Procedures
- CHAPTER 7 PRICING
- 0704 CASH SALES OF DEFENSE ARTICLES AND SERVICES FROM NEW PROCUREMENT FOR DIRECT DELIVERY AND PARTICIPATION IN NEW PRODUCTION
- 0707 COOPERATIVE LOGISTICS SUPPLY SUPPORT ARRANGEMENTS
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 3 SOURCE
- C3.8. RECEIPT PROCESSING
- USC Title 31
- Define Work
- CBM: RPILM MSSM
- Description
- This process involves the definition of the scope of the work to be performed.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE
- SUBCHAPTER VII - DISPOSAL OF WAR AND VETERANS' HOUSING
- Sec. 1585. Acquisition of housing sites
- CFR Title 48
- CFR Title 48 Federal Acquisition Regulations System
- CHAPTER 1--FEDERAL ACQUISITION REGULATION
- SUBCHAPTER A--GENERAL
- PART 4-ADMINISTRATIVE MATTERS
- Subpart 4.5-Electronic Commerce in Contracting
- Subpart 4.6-Contract Reporting
- Subpart 4.15-American Recovery and Reinvestment Act-Reporting Requirements
- SUBCHAPTER B--ACQUISITION PLANNING
- PART 5-PUBLICIZING CONTRACT ACTIONS
- Subpart 5.4-Release of Information
- PART 7-ACQUISITION PLANNING
- Subpart 7.1-Acquisition Plans
- Subpart 7.2-Planning for the Purchase of Supplies in Economic Quantities
- Subpart 7.3-Contractor Versus Government Performance
- Subpart 7.4-Equipment Lease or Purchase
- Subpart 7.5-Inherently Governmental Functions
- PART 8-REQUIRED SOURCES OF SUPPLIES AND SERVICES
- Subpart 8.1-Excess Personal Property
- Subpart 8.8-Acquisition of Printing and Related Supplies
- PART 9-CONTRACTOR QUALIFICATIONS
- Subpart 9.5-Organizational and Consultant Conflicts of Interest
- PART 10-MARKET RESEARCH
- PART 12-ACQUISITION OF COMMERCIAL ITEMS
- Subpart 12.1-Acquisition of Commercial Items-General
- Subpart 12.2-Special Requirements for the Acquisition of Commercial Items
- SUBCHAPTER D--SOCIOECONOMIC PROGRAMS
- PART 24-PROTECTION OF PRIVACY AND FREEDOM OF INFORMATION
- Subpart 24.2-Freedom of Information Act
- SUBCHAPTER G--CONTRACT MANAGEMENT
- PART 45-GOVERNMENT PROPERTY
- PART 46-QUALITY ASSURANCE
- SUBCHAPTER H--CLAUSES AND FORMS
- PART 53-FORMS
- Subpart 53.1-General
- Subpart 53.2-Prescription of Forms
- Subpart 53.3-Illustrations of Forms
- SFFAS 6
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- CHAPTER 2: STANDARD - HERITAGE ASSETS
- CHAPTER 4: STANDARD - STEWARDSHIP LAND
- CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 4151.18
- DoDD 4400.01E
- DoDD 4715.1E
- DoDD 5000.01
- DoDD 5160.65
- DoDD 8190.1
- DoDD 8500.01E
- DoDI 3000.04
- DoDI 3110.06
- DoDI 4715.6
- DoDI 5000.64
- DoDI 5210.63
- DoDI 6055.1
- DoDI 8500.2
- DoDI 8510.01
- DLM 4000.25
- DoD 4140.26-M
- DoD 4140.27-M
- DoD 4140.32-M
- DoD 4160.21-M
- DoD 5100.76-M
- DoD 6055.09-M
- DoD FMR Vol 02B
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- DoD FMR Vol 05
- DoD FMR Vol 11B
- DoD FMR Vol 13
- DoD 5200.08-R
- DFARS
- Defense Federal Acquisition Regulations Supplement (DFARS)
- Part 246-Quality Assurance
- USC Title 31
- Define and Record Discrepancies
- CBM: RPILM
- Description
- This process records and defines the discrepancies in terms of the contract(s) and recommends corrective actions as required.
- Linked constraints
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 8500.01E
- DoDI 8500.2
- DoDI 8510.01
- Define and Validate Asset Data Relationships
- CBM: MSSM RPILM
- Description
- The Define/Validate Asset Data Relationships process defines and validates the relationships of asset data elements that do not already exist in the inventory system.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION
- SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS
- CHAPTER 37 - CLAIMS
- SUBCHAPTER II - CLAIMS OF THE UNITED STATES GOVERNMENT
- CHAPTER 39 - PROMPT PAYMENT
- SUBTITLE V - GENERAL ASSISTANCE ADMINISTRATION
- CHAPTER 65 - INTERGOVERNMENTAL COOPERATION
- USC Title 32
- USC Title 32 National Guard
- CHAPTER 7 - SERVICE, SUPPLY, AND PROCUREMENT
- Sec. 710. Accountability for property issued to the National Guard
- USC Title 37
- USC Title 37 Pay and Allowances of the Uniformed Services
- CHAPTER 7 - ALLOWANCES
- Sec. 403. Basic allowance for housing
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 5 - PROPERTY MANAGEMENT
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE
- SUBCHAPTER IX - DEFENSE HOUSING AND COMMUNITY FACILITIES AND SERVICES
- Sec. 1592e. Interagency transfers of property; application of rules and regulations
- SUBCHAPTER XI - HOUSING FOR MILITARY PERSONNEL
- Sec. 1594. Contracts for construction
- Sec. 1594a. Acquisition of military housing financed under Armed Services Housing Mortgage Insurance Fund and rental housing at military bases
- SFFAS 1
- SFFAS 1 Accounting for Selected Assets and Liabilities
- RECOMMENDED STANDARDS
- SPECIFIC STANDARDS
- Accounts Payable
- Other Current Liabilities
- SFFAS 2
- SFFAS 2 Accounting for Direct Loans and Loan Guarantees
- THE ACCOUNTING STANDARDS
- Revenues and Expenses
- Pre-1992 Direct Loans and Loan Guarantees
- Modification of Direct Loans and Loan Guarantees
- A. MODIFICATION OF DIRECT LOANS
- B. MODIFICATION OF LOAN GUARANTEES
- Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
- Write-off of Direct Loans
- SFFAS 3
- SFFAS 3 Accounting for Inventory and Related Property
- THE ACCOUNTING STANDARDS
- INVENTORY
- Other Categories of Inventory
- OPERATING MATERIALS AND SUPPLIES
- Other Categories of Operating Materials and Supplies
- STOCKPILE MATERIALS
- SFFAS 4
- SFFAS 4 Managerial Cost Accounting Concepts and Standards for the Federal Government
- MANAGERIAL COST ACCOUNTING STANDARDS
- REQUIREMENT FOR COST ACCOUNTING
- Need for Consistent Cost Accounting on a Regular Basis
- Basic Cost Accounting Processes
- Complexity of Cost Accounting Processes
- Cost Findings, Studies, and Analyses
- RESPONSIBILITY SEGMENTS
- Defining Responsibility Segments
- Purposes of Segmentation
- Structuring Responsibility Segments
- FULL COST
- Direct Costs
- Indirect Costs
- Certain Cost Elements
- Costs of Public Assistance and Social Insurance Programs
- Costs related to Property, Plant and Equipment
- Non-production costs
- INTER-ENTITY COSTS
- Inter-Entity Activities
- Accounting and Implementation Guidance
- Recognition Criteria
- Accounting Example
- Cost Accumulation
- Cost Assignment
- Directly tracing costs to outputs
- Assigning costs on a cause-and-effect basis
- Allocating costs
- Cost-benefit considerations
- Selecting a Costing Methodology
- Activity-based costing (ABC)
- Job order costing
- Process costing
- Standard costing
- SFFAS 5
- SFFAS 5 Accounting for Liabilities of the Federal Government
- LIABILITY STANDARDS
- CAPITAL LEASES
- SFFAS 6
- SFFAS 6 Accounting for Property, Plant, and Equipment
- ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT
- HERITAGE ASSETS
- SFFAS 7
- SFFAS 7 Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting
- PART I: ACCOUNTING FOR REVENUE AND OTHER FINANCING SOURCES
- ACCOUNTING STANDARDS
- OTHER FINANCING SOURCES
- RECOGNITION AND MEASUREMENT OF OTHER FINANCING SOURCES
- Transfers of Assets
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- CHAPTER 2: STANDARD - HERITAGE ASSETS
- CHAPTER 4: STANDARD - STEWARDSHIP LAND
- CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY
- SFFAS 10
- SFFAS 10 Accounting for Internal Use Software
- Accounting Standard
- Recognition, Measurement, and Disclosure
- Software Used as General PP&E
- Capitalizable Cost
- Multiuse Software
- Integrated Software
- Bundled Products and Services
- Enhancements
- Post-implementation/Operational Software
- Developmental Software
- Amortization
- SFFAS 19
- SFFAS 19 Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- TECHNICAL AMENDMENTS TO SFFAS NO. 2
- Effective Interest Rate
- SFFAS 23
- SFFAS 23 Eliminating the Category National Defense Property, Plant, and Equipment
- Implementation Guidance
- Initial Capitalization
- Adjustment to Cumulative Results of Operations
- GAO Title 2
- OMB Circular A-11
- OMB Circular A-11 Preparation, Submission, and Execution of the Budget
- August 2009
- PART 1 GENERAL INFORMATION
- SECTION 10-OVERVIEW OF THE BUDGET
- SECTION 20-TERMS AND CONCEPTS
- PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
- SECTION 83-OBJECT CLASSIFICATION (MAX SCHEDULE O)
- PART 5 FEDERAL CREDIT
- SECTION 185-FEDERAL CREDIT
- PART 8 APPENDICES
- APPENDIX B-BUDGETARY TREATMENT OF LEASE-PURCHASES AND LEASES OF CAPITAL ASSETS
- OMB Circular A-50
- OMB Circular A-50 Audit Followup
- 8. Action Requirements.
- OMB Circular A-110
- OMB Memo 04-04
- OMB Memo 06-19
- TFM Vol 1 Part 1
- TFM Vol 1 Part 1 Introduction
- Chapter 2000 FINANCIAL OPERATIONS STARTUP PROCEDURES FOR NEW FEDERAL ENTITIES
- Section 2040-Arranging for Governmentwide Accounting (GWA) System Service
- Section 2045-Arranging for Government On-Line Accounting Link System II (GOALS II) Service
- Section 2050-Arranging for the Federal Agencies' Centralized Trial-Balance System (FACTS II)
- Section 2055-Disbursing Officers' Reports
- Section 2060-Making Deposits
- Section 2065-Other Requirements
- JFMIP FFMSR-8
- FFMSR-8 - System Requirements for Managerial Cost Accounting Link unavailable at time of publication
- Chapter 1 - System Requirements Overview
- JFMIP SR-99-4
- JFMIP SR-99-04 Seized Property and Forfeited Assets Systems Requirements Link unavailable at time of publication
- JFMIP SR-99-8
- JFMIP SR-99-08 Direct Loan System Requirements Link unavailable at time of publication
- JFMIP SR-00-01
- JFMIP-SR-00-01 Guaranteed Loan Systems Requirements Link unavailable at time of publication
- JFMIP SR-00-3
- JFMIP-SR-00-3 Grant Financial Systems Requirements Link unavailable at time of publication
- JFMIP SR-00-4
- JFMIP-SR-00-4 Property Management Systems Requirements Link unavailable at time of publication
- JFMIP SR-03-01
- JFMIP-SR-03-01 Revenue System Requirements Link unavailable at time of publication
- JFMIP SR-03-02
- JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements Link unavailable at time of publication
- OFFM-NO-0106
- Core Financial System Requirements OFFM-NO-0106
- Payment Management Function
- Payee Information Maintenance Process
- Accounts Payable Process
- Receivable Management Function
- Receivables and Billing Process
- Cost Management Function
- Cost Reporting Process
- DoDD 8500.01E
- DoDI 5000.64
- DoDI 8320.04
- DoDI 8500.2
- DoDI 8510.01
- DoD 4140.26-M
- DoD FMR Vol 02A
- DOD FMR Vol 02A - Budget Formulation and Presentation
- CHAPTER 1 GENERAL INFORMATION
- 0102 FUNDING POLICIES
- DoD FMR Vol 02B
- DoD FMR Vol 03
- DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources
- CHAPTER 11 UNMATCHED DISBURSEMENTS, NEGATIVE UNLIQUIDATED OBLIGATIONS, AND IN-TRANSIT DISBURSEMENTS
- 1110 CORRECTIONS AND POSTINGS OF DISBURSEMENTS INVOLVING THE WORKING CAPITAL FUNDS
- CHAPTER 15 RECEIPT AND USE OF BUDGETARY RESOURCES EXECUTION LEVEL
- 1502 STANDARDS
- Chapter 17 ACCOUNTING REQUIREMENTS FOR MILITARY CONSTRUCTION PROJECTS
- 1705. DOCUMENTATION STANDARDS
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 1 FINANCIAL CONTROL OF ASSETS
- 0105. INVENTORY AND RELATED PROPERTY
- CHAPTER 3 RECEIVABLES
- 0303 RECEIVABLES POLICY AND PROCEDURES
- CHAPTER 4 INVENTORY AND RELATED PROPERTY
- 0401 GENERAL
- CHAPTER 6 PROPERTY, PLANT, AND EQUIPMENT
- 0601. GENERAL
- 0602. ACCOUNTING FOR GENERAL PP&E
- CHAPTER 16 REVENUE AND OTHER FINANCING SOURCES, GAINS, AND LOSSES
- 1602 REVENUE
- 1605 GAINS AND LOSSES
- APPENDIX A TABLE OF TRANSACTIONS
- CHAPTER 18 CONSOLIDATED INTO VOLUME 4, CHAPTER 16
- CHAPTER 19 MANAGERIAL COST ACCOUNTING
- 1901 GENERAL
- 1902 FASAB SFFAS No. 4 - Managerial Cost Accounting Concepts and Standards for the Federal Government.
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- 2004 PRODUCTION COST COMPONENTS
- DoD FMR Vol 05
- DOD FMR Vol 05 - Disbursing Policy and Procedures
- CHAPTER 34 FINANCIAL INSTITUTIONS ON DOD INSTALLATIONS
- 3407 DOMESTIC CREDIT UNIONS
- DoD FMR Vol 11A
- DOD FMR Vol 11A - Reimbursable Operations, Policy and Procedures
- CHAPTER 1 GENERAL REIMBURSEMENT PROCEDURES AND SUPPORTING DOCUMENTATION
- 0102 POLICY AND PROCEDURES
- Chapter 16 ACCOUNTING FOR PRODUCTION AND SALE OF FOREST PRODUCTS
- 1602. POLICY AND PROCEDURES
- DoD FMR Vol 11B
- DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)
- CHAPTER 2 ESTABLISHMENT OF FUND ACTIVITIES, TRANSFER OF FUND FUNCTIONS AND CLOSURE OF FUND ACTIVITIES
- 0204 COMMENCEMENT OF FUND OPERATIONS
- 0205 TRANSFER OF DWCF FUNCTIONS
- 0206 CLOSURE OF DWCF ACTIVITY
- Chapter 11 REIMBURSEMENTS AND REVENUE RECOGNITION
- 1101. REIMBURSEMENTS
- 1102. REVENUE RECOGNITION
- CHAPTER 12 EXPENSES
- 1202 MILITARY PERSONNEL EXPENSE
- CHAPTER 13 COST ACCOUNTING REQUIREMENTS FOR DEPOT MAINTENANCE
- 1302 ESTABLISHING THE COST ACCOUNTING MODULE
- 1303 ESTABLISHING JOB ORDERS
- 1304 JOB ORDER REQUIREMENTS
- 1305 PROCESS COST CENTERS PROCEDURES
- 1307 LABOR COSTS
- 1308 MATERIAL COSTS
- 1309 OTHER DIRECT COSTS
- 1310 INDIRECT COSTS
- CHAPTER 14 MOBILIZATION COSTS
- 1404 FUNDING
- 1405 ACCOUNTING
- DoD FMR Vol 12
- DoD FMR Vol 12 - Special Accounts Funds and Programs
- CHAPTER 3 CONTRIBUTIONS FOR DEFENSE PROGRAMS, PROJECTS, AND ACTIVITIES
- 0303 POLICY ON CONTRIBUTIONS
- CHAPTER 4 DIRECT LOANS AND LOAN GUARANTEES
- 0402 STANDARDS
- CHAPTER 5 GRANTS AND COOPERATIVE AGREEMENTS
- 0502 ACCOUNTING STANDARDS FOR GRANTS AND COOPERATIVE AGREEMENTS
- 0504 FINANCIAL MANAGEMENT FOR GRANTS AND COOPERATIVE AGREEMENTS
- CHAPTER 7 FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN
- 0708 SUPPLY SYSTEM MATERIEL
- CHAPTER 9 INTERNATIONAL AGREEMENTS
- 0904 FISCAL CONSIDERATIONS
- 0905 PROPOSED AGREEMENT
- CHAPTER 11 PRIVATIZATION OF DEFENSE UTILITY SYSTEMS
- 1102 CONSIDERATION FOR CONVEYANCE OF UTILITY SYSTEMS
- CHAPTER 13 FISCAL POLICY FOR BASE CLOSURE AND REALIGNMENT
- 1302 POLICY AND PROCEDURES
- 1303 BUDGET AND ACCOUNTING RESPONSIBILITIES
- 1305 ADMINISTRATION OF BASE CLOSURE FUNDS
- AIR FORCE ANNEX
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1401 OVERVIEW
- 1402 POLICY AND PROCEDURES
- CHAPTER 19 FOOD SERVICE PROGRAM
- 1905 DISPOSITION OF FUNDS
- DoD FMR Vol 13
- DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures
- CHAPTER 3 ASSETS, LIABILITIES, AND NET WORTH
- 0302 CURRENT ASSETS
- 0303 NONCURRENT ASSETS
- DoD FMR Vol 15
- DOD FMR Vol 15 - Security Assistance Policy and Procedures
- CHAPTER 7 PRICING
- 0704 CASH SALES OF DEFENSE ARTICLES AND SERVICES FROM NEW PROCUREMENT FOR DIRECT DELIVERY AND PARTICIPATION IN NEW PRODUCTION
- 0707 COOPERATIVE LOGISTICS SUPPLY SUPPORT ARRANGEMENTS
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 3 SOURCE
- C3.8. RECEIPT PROCESSING
- USC Title 31
- Define and Validate Asset Data Structure
- CBM: MSSM RPILM
- Description
- The Define/Validate Asset Data Structure process defines and validates the data structure for asset data elements that do not exist in the inventory system.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION
- SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS
- CHAPTER 37 - CLAIMS
- SUBCHAPTER II - CLAIMS OF THE UNITED STATES GOVERNMENT
- CHAPTER 39 - PROMPT PAYMENT
- SUBTITLE V - GENERAL ASSISTANCE ADMINISTRATION
- CHAPTER 65 - INTERGOVERNMENTAL COOPERATION
- USC Title 32
- USC Title 32 National Guard
- CHAPTER 7 - SERVICE, SUPPLY, AND PROCUREMENT
- Sec. 710. Accountability for property issued to the National Guard
- USC Title 37
- USC Title 37 Pay and Allowances of the Uniformed Services
- CHAPTER 7 - ALLOWANCES
- Sec. 403. Basic allowance for housing
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 5 - PROPERTY MANAGEMENT
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE
- SUBCHAPTER IX - DEFENSE HOUSING AND COMMUNITY FACILITIES AND SERVICES
- Sec. 1592e. Interagency transfers of property; application of rules and regulations
- SUBCHAPTER XI - HOUSING FOR MILITARY PERSONNEL
- Sec. 1594. Contracts for construction
- Sec. 1594a. Acquisition of military housing financed under Armed Services Housing Mortgage Insurance Fund and rental housing at military bases
- SFFAS 1
- SFFAS 1 Accounting for Selected Assets and Liabilities
- RECOMMENDED STANDARDS
- SPECIFIC STANDARDS
- Accounts Payable
- Other Current Liabilities
- SFFAS 2
- SFFAS 2 Accounting for Direct Loans and Loan Guarantees
- THE ACCOUNTING STANDARDS
- Revenues and Expenses
- Pre-1992 Direct Loans and Loan Guarantees
- Modification of Direct Loans and Loan Guarantees
- A. MODIFICATION OF DIRECT LOANS
- B. MODIFICATION OF LOAN GUARANTEES
- Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
- Write-off of Direct Loans
- SFFAS 3
- SFFAS 3 Accounting for Inventory and Related Property
- THE ACCOUNTING STANDARDS
- INVENTORY
- Other Categories of Inventory
- OPERATING MATERIALS AND SUPPLIES
- Other Categories of Operating Materials and Supplies
- STOCKPILE MATERIALS
- SFFAS 4
- SFFAS 4 Managerial Cost Accounting Concepts and Standards for the Federal Government
- MANAGERIAL COST ACCOUNTING STANDARDS
- REQUIREMENT FOR COST ACCOUNTING
- Need for Consistent Cost Accounting on a Regular Basis
- Basic Cost Accounting Processes
- Complexity of Cost Accounting Processes
- Cost Findings, Studies, and Analyses
- RESPONSIBILITY SEGMENTS
- Defining Responsibility Segments
- Purposes of Segmentation
- Structuring Responsibility Segments
- FULL COST
- Direct Costs
- Indirect Costs
- Certain Cost Elements
- Costs of Public Assistance and Social Insurance Programs
- Costs related to Property, Plant and Equipment
- Non-production costs
- INTER-ENTITY COSTS
- Inter-Entity Activities
- Accounting and Implementation Guidance
- Recognition Criteria
- Accounting Example
- Cost Accumulation
- Cost Assignment
- Directly tracing costs to outputs
- Assigning costs on a cause-and-effect basis
- Allocating costs
- Cost-benefit considerations
- Selecting a Costing Methodology
- Activity-based costing (ABC)
- Job order costing
- Process costing
- Standard costing
- SFFAS 5
- SFFAS 5 Accounting for Liabilities of the Federal Government
- LIABILITY STANDARDS
- CAPITAL LEASES
- SFFAS 6
- SFFAS 6 Accounting for Property, Plant, and Equipment
- ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT
- HERITAGE ASSETS
- SFFAS 7
- SFFAS 7 Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting
- PART I: ACCOUNTING FOR REVENUE AND OTHER FINANCING SOURCES
- ACCOUNTING STANDARDS
- OTHER FINANCING SOURCES
- RECOGNITION AND MEASUREMENT OF OTHER FINANCING SOURCES
- Transfers of Assets
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- CHAPTER 2: STANDARD - HERITAGE ASSETS
- CHAPTER 4: STANDARD - STEWARDSHIP LAND
- CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY
- SFFAS 10
- SFFAS 10 Accounting for Internal Use Software
- Accounting Standard
- Recognition, Measurement, and Disclosure
- Software Used as General PP&E
- Capitalizable Cost
- Multiuse Software
- Integrated Software
- Bundled Products and Services
- Enhancements
- Post-implementation/Operational Software
- Developmental Software
- Amortization
- SFFAS 19
- SFFAS 19 Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- TECHNICAL AMENDMENTS TO SFFAS NO. 2
- Effective Interest Rate
- SFFAS 23
- SFFAS 23 Eliminating the Category National Defense Property, Plant, and Equipment
- Implementation Guidance
- Initial Capitalization
- Adjustment to Cumulative Results of Operations
- GAO Title 2
- OMB Circular A-11
- OMB Circular A-11 Preparation, Submission, and Execution of the Budget
- August 2009
- PART 1 GENERAL INFORMATION
- SECTION 10-OVERVIEW OF THE BUDGET
- SECTION 20-TERMS AND CONCEPTS
- PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
- SECTION 83-OBJECT CLASSIFICATION (MAX SCHEDULE O)
- PART 5 FEDERAL CREDIT
- SECTION 185-FEDERAL CREDIT
- PART 8 APPENDICES
- APPENDIX B-BUDGETARY TREATMENT OF LEASE-PURCHASES AND LEASES OF CAPITAL ASSETS
- OMB Circular A-50
- OMB Circular A-50 Audit Followup
- 8. Action Requirements.
- OMB Circular A-110
- OMB Memo 04-04
- OMB Memo 06-19
- TFM Vol 1 Part 1
- TFM Vol 1 Part 1 Introduction
- Chapter 2000 FINANCIAL OPERATIONS STARTUP PROCEDURES FOR NEW FEDERAL ENTITIES
- Section 2040-Arranging for Governmentwide Accounting (GWA) System Service
- Section 2045-Arranging for Government On-Line Accounting Link System II (GOALS II) Service
- Section 2050-Arranging for the Federal Agencies' Centralized Trial-Balance System (FACTS II)
- Section 2055-Disbursing Officers' Reports
- Section 2060-Making Deposits
- Section 2065-Other Requirements
- JFMIP FFMSR-8
- FFMSR-8 - System Requirements for Managerial Cost Accounting Link unavailable at time of publication
- Chapter 1 - System Requirements Overview
- JFMIP SR-99-4
- JFMIP SR-99-04 Seized Property and Forfeited Assets Systems Requirements Link unavailable at time of publication
- JFMIP SR-99-8
- JFMIP SR-99-08 Direct Loan System Requirements Link unavailable at time of publication
- JFMIP SR-00-01
- JFMIP-SR-00-01 Guaranteed Loan Systems Requirements Link unavailable at time of publication
- JFMIP SR-00-3
- JFMIP-SR-00-3 Grant Financial Systems Requirements Link unavailable at time of publication
- JFMIP SR-00-4
- JFMIP-SR-00-4 Property Management Systems Requirements Link unavailable at time of publication
- JFMIP SR-03-01
- JFMIP-SR-03-01 Revenue System Requirements Link unavailable at time of publication
- JFMIP SR-03-02
- JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements Link unavailable at time of publication
- OFFM-NO-0106
- Core Financial System Requirements OFFM-NO-0106
- Payment Management Function
- Payee Information Maintenance Process
- Accounts Payable Process
- Receivable Management Function
- Receivables and Billing Process
- Cost Management Function
- Cost Reporting Process
- DoDD 8500.01E
- DoDI 5000.64
- DoDI 8320.04
- DoDI 8500.2
- DoDI 8510.01
- DoD 4140.26-M
- DoD FMR Vol 02A
- DOD FMR Vol 02A - Budget Formulation and Presentation
- CHAPTER 1 GENERAL INFORMATION
- 0102 FUNDING POLICIES
- DoD FMR Vol 02B
- DoD FMR Vol 03
- DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources
- CHAPTER 11 UNMATCHED DISBURSEMENTS, NEGATIVE UNLIQUIDATED OBLIGATIONS, AND IN-TRANSIT DISBURSEMENTS
- 1110 CORRECTIONS AND POSTINGS OF DISBURSEMENTS INVOLVING THE WORKING CAPITAL FUNDS
- CHAPTER 15 RECEIPT AND USE OF BUDGETARY RESOURCES EXECUTION LEVEL
- 1502 STANDARDS
- Chapter 17 ACCOUNTING REQUIREMENTS FOR MILITARY CONSTRUCTION PROJECTS
- 1705. DOCUMENTATION STANDARDS
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 1 FINANCIAL CONTROL OF ASSETS
- 0105. INVENTORY AND RELATED PROPERTY
- CHAPTER 3 RECEIVABLES
- 0303 RECEIVABLES POLICY AND PROCEDURES
- CHAPTER 4 INVENTORY AND RELATED PROPERTY
- 0401 GENERAL
- CHAPTER 6 PROPERTY, PLANT, AND EQUIPMENT
- 0601. GENERAL
- 0602. ACCOUNTING FOR GENERAL PP&E
- CHAPTER 16 REVENUE AND OTHER FINANCING SOURCES, GAINS, AND LOSSES
- 1602 REVENUE
- 1605 GAINS AND LOSSES
- APPENDIX A TABLE OF TRANSACTIONS
- CHAPTER 18 CONSOLIDATED INTO VOLUME 4, CHAPTER 16
- CHAPTER 19 MANAGERIAL COST ACCOUNTING
- 1901 GENERAL
- 1902 FASAB SFFAS No. 4 - Managerial Cost Accounting Concepts and Standards for the Federal Government.
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- 2004 PRODUCTION COST COMPONENTS
- DoD FMR Vol 05
- DOD FMR Vol 05 - Disbursing Policy and Procedures
- CHAPTER 34 FINANCIAL INSTITUTIONS ON DOD INSTALLATIONS
- 3407 DOMESTIC CREDIT UNIONS
- DoD FMR Vol 11A
- DOD FMR Vol 11A - Reimbursable Operations, Policy and Procedures
- CHAPTER 1 GENERAL REIMBURSEMENT PROCEDURES AND SUPPORTING DOCUMENTATION
- 0102 POLICY AND PROCEDURES
- Chapter 16 ACCOUNTING FOR PRODUCTION AND SALE OF FOREST PRODUCTS
- 1602. POLICY AND PROCEDURES
- DoD FMR Vol 11B
- DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)
- CHAPTER 2 ESTABLISHMENT OF FUND ACTIVITIES, TRANSFER OF FUND FUNCTIONS AND CLOSURE OF FUND ACTIVITIES
- 0204 COMMENCEMENT OF FUND OPERATIONS
- 0205 TRANSFER OF DWCF FUNCTIONS
- 0206 CLOSURE OF DWCF ACTIVITY
- Chapter 11 REIMBURSEMENTS AND REVENUE RECOGNITION
- 1101. REIMBURSEMENTS
- 1102. REVENUE RECOGNITION
- CHAPTER 12 EXPENSES
- 1202 MILITARY PERSONNEL EXPENSE
- CHAPTER 13 COST ACCOUNTING REQUIREMENTS FOR DEPOT MAINTENANCE
- 1302 ESTABLISHING THE COST ACCOUNTING MODULE
- 1303 ESTABLISHING JOB ORDERS
- 1304 JOB ORDER REQUIREMENTS
- 1305 PROCESS COST CENTERS PROCEDURES
- 1307 LABOR COSTS
- 1308 MATERIAL COSTS
- 1309 OTHER DIRECT COSTS
- 1310 INDIRECT COSTS
- CHAPTER 14 MOBILIZATION COSTS
- 1404 FUNDING
- 1405 ACCOUNTING
- DoD FMR Vol 12
- DoD FMR Vol 12 - Special Accounts Funds and Programs
- CHAPTER 3 CONTRIBUTIONS FOR DEFENSE PROGRAMS, PROJECTS, AND ACTIVITIES
- 0303 POLICY ON CONTRIBUTIONS
- CHAPTER 4 DIRECT LOANS AND LOAN GUARANTEES
- 0402 STANDARDS
- CHAPTER 5 GRANTS AND COOPERATIVE AGREEMENTS
- 0502 ACCOUNTING STANDARDS FOR GRANTS AND COOPERATIVE AGREEMENTS
- 0504 FINANCIAL MANAGEMENT FOR GRANTS AND COOPERATIVE AGREEMENTS
- CHAPTER 7 FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN
- 0708 SUPPLY SYSTEM MATERIEL
- CHAPTER 9 INTERNATIONAL AGREEMENTS
- 0904 FISCAL CONSIDERATIONS
- 0905 PROPOSED AGREEMENT
- CHAPTER 11 PRIVATIZATION OF DEFENSE UTILITY SYSTEMS
- 1102 CONSIDERATION FOR CONVEYANCE OF UTILITY SYSTEMS
- CHAPTER 13 FISCAL POLICY FOR BASE CLOSURE AND REALIGNMENT
- 1302 POLICY AND PROCEDURES
- 1303 BUDGET AND ACCOUNTING RESPONSIBILITIES
- 1305 ADMINISTRATION OF BASE CLOSURE FUNDS
- AIR FORCE ANNEX
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1401 OVERVIEW
- 1402 POLICY AND PROCEDURES
- CHAPTER 19 FOOD SERVICE PROGRAM
- 1905 DISPOSITION OF FUNDS
- DoD FMR Vol 13
- DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures
- CHAPTER 3 ASSETS, LIABILITIES, AND NET WORTH
- 0302 CURRENT ASSETS
- 0303 NONCURRENT ASSETS
- DoD FMR Vol 15
- DOD FMR Vol 15 - Security Assistance Policy and Procedures
- CHAPTER 7 PRICING
- 0704 CASH SALES OF DEFENSE ARTICLES AND SERVICES FROM NEW PROCUREMENT FOR DIRECT DELIVERY AND PARTICIPATION IN NEW PRODUCTION
- 0707 COOPERATIVE LOGISTICS SUPPLY SUPPORT ARRANGEMENTS
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 3 SOURCE
- C3.8. RECEIPT PROCESSING
- USC Title 31
- Determine Energy Conservation Measure Implementation Schedule
- CBM: RPILM
- Description
- The energy manager developes project plans and schedules for implementing an approved energy conservation measure through execution of an energy project. This includes grouping multiple energy conservation measures into a single project, or parsing a single energy conservation measure across multiple projects, as appropriate.
- Linked constraints
- PL 109-058
- NECPA
- NDAA 2010
- National Defense Authorization Act for Fiscal Year 2010
- DIVISION A-DEPARTMENT OF DEFENSE AUTHORIZATIONS
- TITLE III-OPERATION AND MAINTENANCE
- Subtitle D-Energy Security
- SEC. 332. EXTENSION AND EXPANSION OF REPORTING REQUIREMENTS REGARDING DEPARTMENT OF DEFENSE ENERGY EFFICIENCY PROGRAMS.
- NDAA 2011
- National Defense Authorization Act for Fiscal Year 2011
- DIVISION B-MILITARY CONSTRUCTION AUTHORIZATIONS
- TITLE XXVIII-MILITARY CONSTRUCTION GENERAL PROVISIONS
- Subtitle D-Energy Security
- Sec. 2832. Plan and implementation guidelines for achieving Department of Defense goal regarding use of renewable energy to meet facility energy needs.
- EO 13514
- DoDI 4170.11
- EEIM CRD
- Determine Facility Energy Consumption Parameters
- CBM: RPILM
- Description
- Energy managers review facility usage, construction, utility, and climate information to identify facility characteristics and measurements needed to inform management of facility energy consumption.
- Linked constraints
- PL 109-058
- PL 110-140
- NDAA 2010
- National Defense Authorization Act for Fiscal Year 2010
- DIVISION A-DEPARTMENT OF DEFENSE AUTHORIZATIONS
- TITLE III-OPERATION AND MAINTENANCE
- Subtitle D-Energy Security
- SEC. 332. EXTENSION AND EXPANSION OF REPORTING REQUIREMENTS REGARDING DEPARTMENT OF DEFENSE ENERGY EFFICIENCY PROGRAMS.
- NDAA 2011
- National Defense Authorization Act for Fiscal Year 2011
- DIVISION B-MILITARY CONSTRUCTION AUTHORIZATIONS
- TITLE XXVIII-MILITARY CONSTRUCTION GENERAL PROVISIONS
- Subtitle D-Energy Security
- Sec. 2832. Plan and implementation guidelines for achieving Department of Defense goal regarding use of renewable energy to meet facility energy needs.
- EO 13514
- DoDI 4170.11
- EEIM CRD
- Determine If CIP and or WIP Account is Required
- CBM: RPILM MSSM
- Description
- This process determines if a CIP or WIP Account is required given the nature of the construction or work to be performed.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER I - GENERAL
- SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION
- SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS
- CHAPTER 37 - CLAIMS
- SUBCHAPTER II - CLAIMS OF THE UNITED STATES GOVERNMENT
- CHAPTER 39 - PROMPT PAYMENT
- SUBTITLE V - GENERAL ASSISTANCE ADMINISTRATION
- CHAPTER 65 - INTERGOVERNMENTAL COOPERATION
- USC Title 32
- USC Title 32 National Guard
- CHAPTER 7 - SERVICE, SUPPLY, AND PROCUREMENT
- Sec. 704. Accountability: relief from upon order to active duty
- Sec. 706. Return of arms and equipment upon relief from Federal service
- Sec. 710. Accountability for property issued to the National Guard
- Sec. 711. Disposition of obsolete or condemned property
- USC Title 33
- USC Title 33 Navigation and Navigable Waters
- CHAPTER 40 - OIL POLLUTION
- SUBCHAPTER I - OIL POLLUTION LIABILITY AND COMPENSATION
- Sec. 2704. Limits on liability
- Sec. 2716. Financial responsibility
- USC Title 37
- USC Title 37 Pay and Allowances of the Uniformed Services
- CHAPTER 7 - ALLOWANCES
- Sec. 403. Basic allowance for housing
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 5 - PROPERTY MANAGEMENT
- SUBCHAPTER II - USE OF PROPERTY
- Sec. 522. Reimbursement for transfer of excess property
- SUBCHAPTER IV - PROCEEDS FROM SALE OR TRANSFER
- CHAPTER 13 - PUBLIC PROPERTY
- Sec. 1314. Easements
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE
- SUBCHAPTER I - PROJECTS GENERALLY
- Sec. 1502. Initiation and development of projects; jurisdiction; acquisition of property; fees of architects, engineers, etc.
- SUBCHAPTER II - DEFENSE HOUSING
- Sec. 1524. Declaration of policy; disposal of housing
- SUBCHAPTER VII - DISPOSAL OF WAR AND VETERANS' HOUSING
- Sec. 1581. Housing disposition
- Sec. 1585. Acquisition of housing sites
- SUBCHAPTER IX - DEFENSE HOUSING AND COMMUNITY FACILITIES AND SERVICES
- Sec. 1592e. Interagency transfers of property; application of rules and regulations
- Sec. 1592j. Disposition of moneys derived from rentals, operation, and disposition of property
- SUBCHAPTER XI - HOUSING FOR MILITARY PERSONNEL
- Sec. 1594. Contracts for construction
- Sec. 1594a. Acquisition of military housing financed under Armed Services Housing Mortgage Insurance Fund and rental housing at military bases
- CHAPTER 119 - HOMELESS ASSISTANCE
- SUBCHAPTER V - IDENTIFICATION AND USE OF SURPLUS FEDERAL PROPERTY
- Sec. 11411. Use of unutilized and underutilized public buildings and real property to assist the homeless
- USC Title 43
- USC Title 43 Public Lands
- CHAPTER 6 - WITHDRAWAL FROM SETTLEMENT, LOCATION, SALE, OR ENTRY
- Sec. 156. Approval by Congress necessary for withdrawal, reservation, or restriction of over 5,000 acres for any Department of Defense project or facility
- Sec. 157. Application for withdrawal, reservation, or restriction; specifications
- Sec. 158. Mineral resources on withdrawn lands; disposition and exploration
- CHAPTER 8A - GRAZING LANDS
- SUBCHAPTER I - GENERALLY
- Sec. 315q. Withdrawal of lands for war or national defense purposes; payment for cancellation of permits or licenses
- EO 13327
- SFFAS 1
- SFFAS 1 Accounting for Selected Assets and Liabilities
- RECOMMENDED STANDARDS
- SPECIFIC STANDARDS
- Accounts Payable
- Other Current Liabilities
- SFFAS 2
- SFFAS 2 Accounting for Direct Loans and Loan Guarantees
- THE ACCOUNTING STANDARDS
- Revenues and Expenses
- Pre-1992 Direct Loans and Loan Guarantees
- Modification of Direct Loans and Loan Guarantees
- A. MODIFICATION OF DIRECT LOANS
- B. MODIFICATION OF LOAN GUARANTEES
- Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
- Write-off of Direct Loans
- SFFAS 3
- SFFAS 3 Accounting for Inventory and Related Property
- THE ACCOUNTING STANDARDS
- INVENTORY
- Other Categories of Inventory
- OPERATING MATERIALS AND SUPPLIES
- Other Categories of Operating Materials and Supplies
- STOCKPILE MATERIALS
- SFFAS 4
- SFFAS 4 Managerial Cost Accounting Concepts and Standards for the Federal Government
- MANAGERIAL COST ACCOUNTING STANDARDS
- REQUIREMENT FOR COST ACCOUNTING
- Need for Consistent Cost Accounting on a Regular Basis
- Basic Cost Accounting Processes
- Complexity of Cost Accounting Processes
- Cost Findings, Studies, and Analyses
- RESPONSIBILITY SEGMENTS
- Defining Responsibility Segments
- Purposes of Segmentation
- Structuring Responsibility Segments
- FULL COST
- Direct Costs
- Indirect Costs
- Certain Cost Elements
- Costs of Public Assistance and Social Insurance Programs
- Costs related to Property, Plant and Equipment
- Non-production costs
- INTER-ENTITY COSTS
- Inter-Entity Activities
- Accounting and Implementation Guidance
- Recognition Criteria
- Accounting Example
- Cost Accumulation
- Cost Assignment
- Directly tracing costs to outputs
- Assigning costs on a cause-and-effect basis
- Allocating costs
- Cost-benefit considerations
- Selecting a Costing Methodology
- Activity-based costing (ABC)
- Job order costing
- Process costing
- Standard costing
- SFFAS 5
- SFFAS 5 Accounting for Liabilities of the Federal Government
- LIABILITY STANDARDS
- CAPITAL LEASES
- SFFAS 6
- SFFAS 6 Accounting for Property, Plant, and Equipment
- INTRODUCTION
- CAPITALIZATION THRESHOLDS
- ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT
- STANDARDS AND CATEGORIES
- HERITAGE ASSETS
- STEWARDSHIP LAND
- SFFAS 7
- SFFAS 7 Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting
- PART I: ACCOUNTING FOR REVENUE AND OTHER FINANCING SOURCES
- ACCOUNTING STANDARDS
- OTHER FINANCING SOURCES
- RECOGNITION AND MEASUREMENT OF OTHER FINANCING SOURCES
- Transfers of Assets
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- Chapter 1: Introduction and Background
- Stewardship PP&E
- Stewardship Categories or Elements
- The Nature of Stewardship Reporting
- Stewardship Information
- CHAPTER 2: STANDARD - HERITAGE ASSETS
- CHAPTER 4: STANDARD - STEWARDSHIP LAND
- CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY
- SFFAS 10
- SFFAS 10 Accounting for Internal Use Software
- Accounting Standard
- Software Development Phases
- Recognition, Measurement, and Disclosure
- Software Used as General PP&E
- Capitalizable Cost
- Multiuse Software
- Integrated Software
- Bundled Products and Services
- Capitalization Thresholds
- Enhancements
- Post-implementation/Operational Software
- Developmental Software
- Amortization
- Disclosures
- Implementation
- SFFAS 14
- SFFAS 19
- SFFAS 19 Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- TECHNICAL AMENDMENTS TO SFFAS NO. 2
- Effective Interest Rate
- SFFAS 23
- SFFAS 23 Eliminating the Category National Defense Property, Plant, and Equipment
- ACCOUNTING STANDARDS
- Amendments to Existing Standards
- Implementation Guidance
- Initial Capitalization
- Adjustment to Cumulative Results of Operations
- FFAA Tech Release 2
- Federal Financial Accounting and Auditing (FFAA) Technical Release No. 2 - Determining Probable and Reasonably Estimable for Environmental Liabilities in the Federal Government
- Section 2 Determining "Reasonably Estimable" Environmental Liabilities
- Guidance for Active Sites
- General PP&E
- Stewardship PP&E
- GAO Title 2
- OMB Circular A-11
- OMB Circular A-11 Preparation, Submission, and Execution of the Budget
- August 2009
- PART 1 GENERAL INFORMATION
- SECTION 10-OVERVIEW OF THE BUDGET
- SECTION 20-TERMS AND CONCEPTS
- PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
- SECTION 83-OBJECT CLASSIFICATION (MAX SCHEDULE O)
- PART 5 FEDERAL CREDIT
- SECTION 185-FEDERAL CREDIT
- PART 8 APPENDICES
- APPENDIX B-BUDGETARY TREATMENT OF LEASE-PURCHASES AND LEASES OF CAPITAL ASSETS
- OMB Circular A-21
- OMB Circular A-21 Principles for Determining Costs Applicable to Grants, Contracts, and Other Agreements with Educational Institutions
- J. General provisions for selected items of cost.
- OMB Circular A-50
- OMB Circular A-50 Audit Followup
- 8. Action Requirements.
- OMB Circular A-110
- OMB Memo 04-04
- OMB Memo 06-19
- TFM Vol 1 Part 1
- TFM Vol 1 Part 1 Introduction
- Chapter 2000 FINANCIAL OPERATIONS STARTUP PROCEDURES FOR NEW FEDERAL ENTITIES
- Section 2040-Arranging for Governmentwide Accounting (GWA) System Service
- Section 2045-Arranging for Government On-Line Accounting Link System II (GOALS II) Service
- Section 2050-Arranging for the Federal Agencies' Centralized Trial-Balance System (FACTS II)
- Section 2055-Disbursing Officers' Reports
- Section 2060-Making Deposits
- Section 2065-Other Requirements
- JFMIP FFMSR-8
- FFMSR-8 - System Requirements for Managerial Cost Accounting Link unavailable at time of publication
- Chapter 1 - System Requirements Overview
- JFMIP SR-99-4
- JFMIP SR-99-04 Seized Property and Forfeited Assets Systems Requirements Link unavailable at time of publication
- JFMIP SR-99-8
- JFMIP SR-99-08 Direct Loan System Requirements Link unavailable at time of publication
- JFMIP SR-00-01
- JFMIP-SR-00-01 Guaranteed Loan Systems Requirements Link unavailable at time of publication
- JFMIP SR-00-3
- JFMIP-SR-00-3 Grant Financial Systems Requirements Link unavailable at time of publication
- JFMIP SR-00-4
- JFMIP-SR-00-4 Property Management Systems Requirements Link unavailable at time of publication
- JFMIP SR-02-02
- JFMIP-SR-02-02 Acquisition/Financial Systems Interface Requirements Federal Financial Management System Requirements Link unavailable at time of publication
- JFMIP SR-03-01
- JFMIP-SR-03-01 Revenue System Requirements Link unavailable at time of publication
- JFMIP SR-03-02
- JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements Link unavailable at time of publication
- OFFM-NO-0106
- Core Financial System Requirements OFFM-NO-0106
- Payment Management Function
- Payee Information Maintenance Process
- Accounts Payable Process
- Receivable Management Function
- Receivables and Billing Process
- Cost Management Function
- Cost Reporting Process
- DoDD 4140.1
- DoDD 8500.01E
- DoDI 5000.64
- DoDI 8500.2
- DoDI 8510.01
- DoD 4000.25-2-M
- DLM 4000.25-2 - Military Standard Transaction Reporting and Accounting Procedures (MILSTRAP)
- C2. CHAPTER 2 MILSTRAP FEATURES
- C2.4 INVENTORY SEGMENTATION CODES
- C3. CHAPTER 3 ISSUE, BACKORDER, DEMAND, LOAN, AND SINGLE MANAGER FOR CONVENTIONAL AMMUNITION FREEZE/UNFREEZE ACTIONS
- C3.3. MAINTAINING ACCOUNTABILITY DURING MAINTENANCE ACTIONS
- C3.7. LOAN TRANSACTIONS
- C4. CHAPTER 4 RECEIPT AND DUE-IN
- C4.6. TIME STANDARDS FOR PROCESSING RECEIPTS
- C4.7. CONTROL OF RECEIPTS
- C4.9. PROCESSING DISCREPANT/DEFICIENT RECEIPTS
- C4.11. REPLY TO MATERIEL RECEIPT FOLLOW-UPS
- C4.12. MAINTAINING ACCOUNTABILITY DURING MAINTENANCE ACTIONS
- C4.13. RECLAIMED ITEMS
- C6. CHAPTER 6 MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.5 POLICY
- C6.6 PREPARING AND SENDING MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.7 FOLLOW-UPS FOR DELINQUENT MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.9 QUALITY CONTROL
- C6.10 MANAGEMENT EVALUATION
- C7. CHAPTER 7 PHYSICAL INVENTORY CONTROL
- C7.1. GENERAL.
- C7.2. POLICY.
- C7.3. PHYSICAL INVENTORY PROCEDURES
- C7.4. RESEARCH OF POTENTIAL OR ACTUAL INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY) - DOCUMENT IDENTIFIER CODE D8A/D9A
- C7.5. REVERSAL OF INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY)- DOCUMENT IDENTIFIER CODE D8A/D9A.
- C7.8. RECORD RECONCILIATION PROGRAM.
- C7.10. QUALITY CONTROL
- C7.11. PHYSICAL INVENTORY CONTROL PROGRAM PERFORMANCE ASSESSMENT
- DoD 4140.26-M
- DoD 4160.21-M
- DOD 4160.21-M Defense Materiel Disposition Manual
- CHAPTER 2 RESPONSIBILITIES
- DoD FMR Vol 02A
- DOD FMR Vol 02A - Budget Formulation and Presentation
- CHAPTER 1 GENERAL INFORMATION
- 0102 FUNDING POLICIES
- DoD FMR Vol 02B
- DoD FMR Vol 2B - Budget Formulation and Presentation
- CHAPTER 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS
- 0601 GENERAL
- 0603 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 8 FACILITIES SUSTAINMENT AND RESTORATION/MODERNIZATION
- 0804 REVENUE FROM TRANSFER OR DISPOSAL OF DOD REAL PROPERTY AND REVENUE FROM LEASING OUT OF DOD ASSETS
- CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS
- 0901 GENERAL
- DoD FMR Vol 03
- DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources
- CHAPTER 11 UNMATCHED DISBURSEMENTS, NEGATIVE UNLIQUIDATED OBLIGATIONS, AND IN-TRANSIT DISBURSEMENTS
- 1110 CORRECTIONS AND POSTINGS OF DISBURSEMENTS INVOLVING THE WORKING CAPITAL FUNDS
- CHAPTER 15 RECEIPT AND USE OF BUDGETARY RESOURCES EXECUTION LEVEL
- 1502 STANDARDS
- 1503 ACCOUNT ADJUSTMENTS AND ACCOUNT CLOSING PROCEDURES
- Chapter 17 ACCOUNTING REQUIREMENTS FOR MILITARY CONSTRUCTION PROJECTS
- 1701. GENERAL
- 1702. EFFORTS TO BE FINANCED BY MILITARY CONSTRUCTION APPROPRIATIONS
- 1703. EFFORTS FINANCED BY OTHER THAN MILITARY CONSTRUCTION APPROPRIATIONS
- 1705. DOCUMENTATION STANDARDS
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 1 FINANCIAL CONTROL OF ASSETS
- 0102. ACCOUNTING STANDARDS
- 0105. INVENTORY AND RELATED PROPERTY
- 0107. PROPERTY, PLANT AND EQUIPMENT
- CHAPTER 3 RECEIVABLES
- 0303 RECEIVABLES POLICY AND PROCEDURES
- CHAPTER 4 INVENTORY AND RELATED PROPERTY
- 0401 GENERAL
- 0402 OPERATING MATERIALS AND SUPPLIES
- CHAPTER 11 COMPONENT DEBT
- 1101. GENERAL
- CHAPTER 12 UNEARNED REVENUE AND OTHER LIABILITIES
- CHAPTER 16 REVENUE AND OTHER FINANCING SOURCES, GAINS, AND LOSSES
- 1602 REVENUE
- 1605 GAINS AND LOSSES
- APPENDIX A TABLE OF TRANSACTIONS
- CHAPTER 18 CONSOLIDATED INTO VOLUME 4, CHAPTER 16
- CHAPTER 19 MANAGERIAL COST ACCOUNTING
- 1901 GENERAL
- 1902 FASAB SFFAS No. 4 - Managerial Cost Accounting Concepts and Standards for the Federal Government.
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- 2004 PRODUCTION COST COMPONENTS
- DoD FMR Vol 06A
- DoD FMR Vol 06B
- DoD FMR Vol 06B - For and Content of the Department of Defense Audited Financial Statements
- Chapter 11 Required Supplementary Stewardship Information Reporting
- 1101 GENERAL
- 1103 NONFEDERAL PHYSICAL PROPERTY
- CHAPTER 12 REQUIRED SUPPLEMENTARY INFORMATION
- 1201 OVERVIEW
- 1204 HERITAGE ASSETS AND STEWARDSHIP LAND CONDITION INFORMATION
- DoD FMR Vol 11A
- DOD FMR Vol 11A - Reimbursable Operations, Policy and Procedures
- CHAPTER 1 GENERAL REIMBURSEMENT PROCEDURES AND SUPPORTING DOCUMENTATION
- 0102 POLICY AND PROCEDURES
- Chapter 16 ACCOUNTING FOR PRODUCTION AND SALE OF FOREST PRODUCTS
- 1602. POLICY AND PROCEDURES
- DoD FMR Vol 11B
- DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)
- CHAPTER 2 ESTABLISHMENT OF FUND ACTIVITIES, TRANSFER OF FUND FUNCTIONS AND CLOSURE OF FUND ACTIVITIES
- 0204 COMMENCEMENT OF FUND OPERATIONS
- 0205 TRANSFER OF DWCF FUNCTIONS
- 0206 CLOSURE OF DWCF ACTIVITY
- Chapter 11 REIMBURSEMENTS AND REVENUE RECOGNITION
- 1101. REIMBURSEMENTS
- 1102. REVENUE RECOGNITION
- CHAPTER 12 EXPENSES
- 1202 MILITARY PERSONNEL EXPENSE
- CHAPTER 13 COST ACCOUNTING REQUIREMENTS FOR DEPOT MAINTENANCE
- 1302 ESTABLISHING THE COST ACCOUNTING MODULE
- 1303 ESTABLISHING JOB ORDERS
- 1304 JOB ORDER REQUIREMENTS
- 1305 PROCESS COST CENTERS PROCEDURES
- 1307 LABOR COSTS
- 1308 MATERIAL COSTS
- 1309 OTHER DIRECT COSTS
- 1310 INDIRECT COSTS
- CHAPTER 14 MOBILIZATION COSTS
- 1404 FUNDING
- 1405 ACCOUNTING
- DoD FMR Vol 12
- DoD FMR Vol 12 - Special Accounts Funds and Programs
- CHAPTER 3 CONTRIBUTIONS FOR DEFENSE PROGRAMS, PROJECTS, AND ACTIVITIES
- 0303 POLICY ON CONTRIBUTIONS
- 0304 REPORTING ON CONTRIBUTIONS
- CHAPTER 4 DIRECT LOANS AND LOAN GUARANTEES
- 0402 STANDARDS
- CHAPTER 5 GRANTS AND COOPERATIVE AGREEMENTS
- 0502 ACCOUNTING STANDARDS FOR GRANTS AND COOPERATIVE AGREEMENTS
- 0504 FINANCIAL MANAGEMENT FOR GRANTS AND COOPERATIVE AGREEMENTS
- CHAPTER 7 FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN
- 0702 GENERAL REQUIREMENTS
- 0708 SUPPLY SYSTEM MATERIEL
- 0709 PETROLEUM PRODUCT/LOSSES
- CHAPTER 9 INTERNATIONAL AGREEMENTS
- 0904 FISCAL CONSIDERATIONS
- 0905 PROPOSED AGREEMENT
- CHAPTER 11 PRIVATIZATION OF DEFENSE UTILITY SYSTEMS
- 1102 CONSIDERATION FOR CONVEYANCE OF UTILITY SYSTEMS
- CHAPTER 13 FISCAL POLICY FOR BASE CLOSURE AND REALIGNMENT
- 1302 POLICY AND PROCEDURES
- 1303 BUDGET AND ACCOUNTING RESPONSIBILITIES
- 1305 ADMINISTRATION OF BASE CLOSURE FUNDS
- AIR FORCE ANNEX
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1401 OVERVIEW
- 1402 POLICY AND PROCEDURES
- CHAPTER 19 FOOD SERVICE PROGRAM
- 1901 OVERVIEW
- 1902 REIMBURSABLE MEAL AND MEAL SERVICE (OPERATING) CHARGES
- 1905 DISPOSITION OF FUNDS
- DoD FMR Vol 13
- DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures
- CHAPTER 3 ASSETS, LIABILITIES, AND NET WORTH
- 0302 CURRENT ASSETS
- 0303 NONCURRENT ASSETS
- DoD FMR Vol 15
- DOD FMR Vol 15 - Security Assistance Policy and Procedures
- CHAPTER 7 PRICING
- 0704 CASH SALES OF DEFENSE ARTICLES AND SERVICES FROM NEW PROCUREMENT FOR DIRECT DELIVERY AND PARTICIPATION IN NEW PRODUCTION
- 0707 COOPERATIVE LOGISTICS SUPPLY SUPPORT ARRANGEMENTS
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 3 SOURCE
- C3.8. RECEIPT PROCESSING
- CHAPTER 5 DELIVER
- C5.7. ITEM ACCOUNTABILITY, CONTROL, AND STEWARDSHIP
- CHAPTER 9 SPECIAL REQUIREMENTS
- C9.2. SUPPLY SYSTEM INVENTORY REPORT (SSIR)
- C9.3. AMMUNITION STRATIFICATION, REPORTING, AND CROSS LEVELING
- C9.5. EXCHANGE OR SALE OF NONEXCESS PERSONAL PROPERTY
- USC Title 31
- Determine Other Valuation Methods
- CBM: MSSM RPILM
- Description
- This process determines other asset valuation methods for non-constructed assets to establish the recorded cost of a capital asset at the time it is placed in service. This includes all costs (direct and indirect) incurred to bring an asset to a form and location suitable for its intended use.
- Linked constraints
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 8500.01E
- DoDI 8500.2
- DoDI 8510.01
- Determine Renewable Energy Project Schedule
- CBM: RPILM
- Description
- The energy manager oversees implementation plans and schedules for approved renewable energy projects.
- Linked constraints
- PL 109-058
- PL 110-140
- NECPA
- NDAA 2010
- National Defense Authorization Act for Fiscal Year 2010
- DIVISION A-DEPARTMENT OF DEFENSE AUTHORIZATIONS
- TITLE III-OPERATION AND MAINTENANCE
- Subtitle D-Energy Security
- SEC. 332. EXTENSION AND EXPANSION OF REPORTING REQUIREMENTS REGARDING DEPARTMENT OF DEFENSE ENERGY EFFICIENCY PROGRAMS.
- NDAA 2011
- National Defense Authorization Act for Fiscal Year 2011
- DIVISION B-MILITARY CONSTRUCTION AUTHORIZATIONS
- TITLE XXVIII-MILITARY CONSTRUCTION GENERAL PROVISIONS
- Subtitle D-Energy Security
- Sec. 2832. Plan and implementation guidelines for achieving Department of Defense goal regarding use of renewable energy to meet facility energy needs.
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 91 - NATIONAL ENERGY CONSERVATION POLICY
- SUBCHAPTER III - FEDERAL ENERGY INITIATIVE
- PART B - FEDERAL ENERGY MANAGEMENT
- EO 13423
- EO 13514
- DoDI 4170.11
- EEIM CRD
- Determine Renewable Energy Purchase Requirement
- CBM: RPILM
- Description
- The energy manager reviews the total installation electricity consumption amount and the total installation renewable energy production amounts over a given period of time to determine the amount of renewable energy that must be purchased for the installation to meet its renewable energy goal.
- Linked constraints
- PL 109-058
- PL 110-140
- NECPA
- NDAA 2010
- National Defense Authorization Act for Fiscal Year 2010
- DIVISION A-DEPARTMENT OF DEFENSE AUTHORIZATIONS
- TITLE III-OPERATION AND MAINTENANCE
- Subtitle D-Energy Security
- SEC. 332. EXTENSION AND EXPANSION OF REPORTING REQUIREMENTS REGARDING DEPARTMENT OF DEFENSE ENERGY EFFICIENCY PROGRAMS.
- NDAA 2011
- National Defense Authorization Act for Fiscal Year 2011
- DIVISION B-MILITARY CONSTRUCTION AUTHORIZATIONS
- TITLE XXVIII-MILITARY CONSTRUCTION GENERAL PROVISIONS
- Subtitle D-Energy Security
- Sec. 2832. Plan and implementation guidelines for achieving Department of Defense goal regarding use of renewable energy to meet facility energy needs.
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 91 - NATIONAL ENERGY CONSERVATION POLICY
- SUBCHAPTER III - FEDERAL ENERGY INITIATIVE
- PART B - FEDERAL ENERGY MANAGEMENT
- EO 13423
- EO 13514
- DoDI 4170.11
- EEIM CRD
- Develop ESOH Control Agreement
- CBM: RPILM
- Description
- This process develops the required set of operational controls implemented by a mission process to comply with environment, safety, and occupational health legal, regulatory, policy and performance requirements. The controls take the form of terms and conditions established by agreement between stakeholders such as the owner or operator of the mission process; supporting environment, safety, and occupational health organizations; permitting agencies; the public; and other appropriate DoD organizations such as human resources and acquisition. Environment, safety, and occupational health controls govern operation, use, maintenance, design, technology, materiel, hazardous materiel usage, work process, mission process, or facility use. The process also includes efforts to amend the ESOH control agreement when the mission process identifies the need to modify parameters defined in the original agreement. The outcome of this process is an ESOH Control Agreement that documents the agreement among key stakeholders that an ESOH solution is needed to address an ESOH aspect, as well as details about the ESOH solution and how it will be implemented. It may also specify parameters that indicate when the ESOH aspect has been fully resolved. Examples include a CERCLA Record of Decision, a Hazardous Process Authorization, an Integrated Natural Resource Management Plan, and operating permits issued under the Resource Conservation and Recovery Act, the Safe Drinking Water Act, etc. They may also define standard operating procedures, specify safety requirements, detail experience levels and training requirements, prescribe monitoring and reporting requirements, or specify other required activities.
- Linked constraints
- USC Title 33
- USC Title 33 Navigation and Navigable Waters
- CHAPTER 36 - WATER RESOURCES DEVELOPMENT
- SUBCHAPTER V - GENERAL PROVISIONS
- Sec. 2282. Feasibility reports
- CHAPTER 40 - OIL POLLUTION
- SUBCHAPTER I - OIL POLLUTION LIABILITY AND COMPENSATION
- Sec. 2702. Elements of liability
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 13 - PUBLIC PROPERTY
- Sec. 1314. Easements
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 82 - SOLID WASTE DISPOSAL
- SUBCHAPTER III - HAZARDOUS WASTE MANAGEMENT
- Sec. 6922. Standards applicable to generators of hazardous waste
- Sec. 6937. Inventory of Federal agency hazardous waste facilities
- CHAPTER 103 - COMPREHENSIVE ENVIRONMENTAL RESPONSE, COMPENSATION, AND LIABILITY
- SUBCHAPTER I - HAZARDOUS SUBSTANCES RELEASES, LIABILITY, COMPENSATION
- Sec. 9602. Designation of additional hazardous substances and establishment of reportable released quantities; regulations
- Sec. 9607. Liability
- Sec. 9608. Financial responsibility
- Sec. 9619. Response action contractors
- Sec. 9625. Section 6921(b)(3)(A)(i) waste
- CHAPTER 109B - SECURE WATER
- CHAPTER 119 - HOMELESS ASSISTANCE
- SUBCHAPTER V - IDENTIFICATION AND USE OF SURPLUS FEDERAL PROPERTY
- Sec. 11411. Use of unutilized and underutilized public buildings and real property to assist the homeless
- CFR Title 40
- CFR Title 40 Protection of Environment
- CHAPTER I - ENVIRONMENTAL PROTECTION AGENCY
- Subchapter I - Solid Waste
- PART 264 - STANDARDS FOR OWNERS AND OPERATORS OF HAZARDOUS WASTE TREATMENT, STORAGE, AND DISPOSAL FACILITIES
- PART 266 - STANDARDS FOR THE MANAGEMENT OF SPECIFIC HAZARDOUS WASTES AND SPECIFIC TYPES OF HAZARDOUS WASTE MANAGEMENT FACILITIES
- SUBCHAPTER J - SUPERFUND, EMERGENCY PLANNING, AND COMMUNITY RIGHT-TO-KNOW PROGRAMS
- PART 300 - NATIONAL OIL AND HAZARDOUS SUBSTANCES POLLUTION CONTINGENCY PLAN
- Subpart D-Operational Response Phases for Oil Removal
- Subpart E-Hazardous Substance Response
- Subpart I-Administrative Record for Selection of Response Action
- EO 13045
- EO 13148
- FFAA Tech Release 2
- Federal Financial Accounting and Auditing (FFAA) Technical Release No. 2 - Determining Probable and Reasonably Estimable for Environmental Liabilities in the Federal Government
- Section 1 Determining "Probable" Environmental Liabilities
- Section 2 Determining "Reasonably Estimable" Environmental Liabilities
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 4715.1E
- DoDD 6055.9E
- DoDD 8500.01E
- DoDI 2000.18
- DoDI 4140.62
- DoDI 4145.26
- DoDI 5000.02
- DoDI 5000.61
- DoDI 6050.05
- DoDI 6055.1
- DoDI 6055.04
- DoDI 6055.05
- DoDI 6055.06
- DoDI 6055.07
- DoDI 6055.08
- DoDI 6055.11
- DoDI 6055.12
- DoDI 6055.15
- DoDI 6055.16
- DoDI 6055.17
- DoDI 6490.03
- DoDI 8500.2
- DoDI 8510.01
- DoD 4145.26-M
- DoD 6055.05-M
- DoD 6055.06-M
- DoD 6055.09-M
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 6 PROPERTY, PLANT, AND EQUIPMENT
- 0601. GENERAL
- CHAPTER 8 FINANCIAL CONTROL OF LIABILITIES
- 0801 GENERAL
- 0802 ACCOUNTING POLICY FOR LIABILITIES
- CHAPTER 12 UNEARNED REVENUE AND OTHER LIABILITIES
- 1202. ACCOUNTING POLICY
- CHAPTER 13 ENVIRONMENTAL LIABILITIES
- 1301 GENERAL
- 1302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES
- 1303 ACCOUNTING PROCEDURES FOR RECORDING ENVIRONMENTAL LIABILITIES
- MIL-STD-882D
- MIL-STD-1472F
- MIL-STD-1474D
- USC Title 33
- Develop ESOH Solution
- CBM: RPILM
- Description
- This process develops the ESOH solution for the identified aspect or issue of interest. This process seeks to develop solution alternatives for the identified aspect or issue of interest and takes into consideration other information components such as the risk assessment, characterized ESOH issue, or sample analysis results and develops a solution that will meet requirements (e.g. effectiveness, cost, socio-economic). These solution alternatives are evaluated by a selected methodology, which can examine several factors such as effectiveness, cost, and socio-economic impact. The process is composed of several sub processes such as: 'Develop ESOH Solution Alternative'; 'Determine ESOH Solution Evaluation Methodology'; 'Evaluate ESOH Solution Alternative'; and 'Select ESOH Solution'. In addition, this task defines the potential future actions to include proposed remedy, associated costs, and schedules that are necessary to correct, restore, remediate, or close a facility or site due to environmental concerns based on the best available knowledge in the current phase. The tasks in the process include the following: a. Define the proposed remedy or solution to the environmental problem b. Create a time phased schedule to implement the remedy c. Estimate the potential future outflow of resources for each phase and sum the total projected outflow of resources needed for the remedy (use a VV&A method as required) d. Define other data as necessary, including, for example, getting amortization information or information necessary to prepare the narrative. Information necessary to prepare the narrative would include, but not be limited to, an explanation of the methodology used to create the cost estimate, an explanation for changes greater than ten percent from the prior year. e. If insufficient data exists to estimate the remedy or solution for example, if no known technology exists to perform the proposed action - use the estimate of any known expenditures, such as the cost of any known required study or costs associated with containment.
- Linked constraints
- USC Title 33
- USC Title 33 Navigation and Navigable Waters
- CHAPTER 36 - WATER RESOURCES DEVELOPMENT
- SUBCHAPTER V - GENERAL PROVISIONS
- Sec. 2282. Feasibility reports
- CHAPTER 40 - OIL POLLUTION
- SUBCHAPTER I - OIL POLLUTION LIABILITY AND COMPENSATION
- Sec. 2702. Elements of liability
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 13 - PUBLIC PROPERTY
- Sec. 1314. Easements
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 82 - SOLID WASTE DISPOSAL
- SUBCHAPTER III - HAZARDOUS WASTE MANAGEMENT
- Sec. 6922. Standards applicable to generators of hazardous waste
- Sec. 6937. Inventory of Federal agency hazardous waste facilities
- CHAPTER 103 - COMPREHENSIVE ENVIRONMENTAL RESPONSE, COMPENSATION, AND LIABILITY
- SUBCHAPTER I - HAZARDOUS SUBSTANCES RELEASES, LIABILITY, COMPENSATION
- Sec. 9602. Designation of additional hazardous substances and establishment of reportable released quantities; regulations
- Sec. 9607. Liability
- Sec. 9608. Financial responsibility
- Sec. 9619. Response action contractors
- Sec. 9625. Section 6921(b)(3)(A)(i) waste
- CHAPTER 109B - SECURE WATER
- CHAPTER 119 - HOMELESS ASSISTANCE
- SUBCHAPTER V - IDENTIFICATION AND USE OF SURPLUS FEDERAL PROPERTY
- Sec. 11411. Use of unutilized and underutilized public buildings and real property to assist the homeless
- CFR Title 40
- CFR Title 40 Protection of Environment
- CHAPTER I - ENVIRONMENTAL PROTECTION AGENCY
- Subchapter I - Solid Waste
- PART 264 - STANDARDS FOR OWNERS AND OPERATORS OF HAZARDOUS WASTE TREATMENT, STORAGE, AND DISPOSAL FACILITIES
- PART 266 - STANDARDS FOR THE MANAGEMENT OF SPECIFIC HAZARDOUS WASTES AND SPECIFIC TYPES OF HAZARDOUS WASTE MANAGEMENT FACILITIES
- SUBCHAPTER J - SUPERFUND, EMERGENCY PLANNING, AND COMMUNITY RIGHT-TO-KNOW PROGRAMS
- PART 300 - NATIONAL OIL AND HAZARDOUS SUBSTANCES POLLUTION CONTINGENCY PLAN
- Subpart D-Operational Response Phases for Oil Removal
- Subpart E-Hazardous Substance Response
- Subpart I-Administrative Record for Selection of Response Action
- EO 13045
- EO 13148
- FFAA Tech Release 2
- Federal Financial Accounting and Auditing (FFAA) Technical Release No. 2 - Determining Probable and Reasonably Estimable for Environmental Liabilities in the Federal Government
- Section 1 Determining "Probable" Environmental Liabilities
- Section 2 Determining "Reasonably Estimable" Environmental Liabilities
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 4715.1E
- DoDD 6055.9E
- DoDD 8500.01E
- DoDI 2000.18
- DoDI 4140.62
- DoDI 4145.26
- DoDI 5000.02
- DoDI 5000.61
- DoDI 6050.05
- DoDI 6055.1
- DoDI 6055.04
- DoDI 6055.05
- DoDI 6055.06
- DoDI 6055.07
- DoDI 6055.08
- DoDI 6055.11
- DoDI 6055.12
- DoDI 6055.15
- DoDI 6055.16
- DoDI 6055.17
- DoDI 6490.03
- DoDI 8500.2
- DoDI 8510.01
- DoD 4145.26-M
- DoD 6055.05-M
- DoD 6055.06-M
- DoD 6055.09-M
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 6 PROPERTY, PLANT, AND EQUIPMENT
- 0601. GENERAL
- CHAPTER 8 FINANCIAL CONTROL OF LIABILITIES
- 0801 GENERAL
- 0802 ACCOUNTING POLICY FOR LIABILITIES
- CHAPTER 12 UNEARNED REVENUE AND OTHER LIABILITIES
- 1202. ACCOUNTING POLICY
- CHAPTER 13 ENVIRONMENTAL LIABILITIES
- 1301 GENERAL
- 1302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES
- 1303 ACCOUNTING PROCEDURES FOR RECORDING ENVIRONMENTAL LIABILITIES
- MIL-STD-882D
- MIL-STD-1472F
- MIL-STD-1474D
- USC Title 33
- Develop Procurement Strategy
- CBM: WSLM RPILM MSSM HRM FM
- Description
- Develop Procurement Strategy is initiated as a review of sourcing alternatives for the goods and/or services requested to determine the products and services from vendor sources that will best meet the requirement. Activities include determining: appropriate contractual vehicles, terms and conditions, opportunities for strategic sourcing , and the independent government estimate for performance. This activity determines the strategy to acquire supplier provided goods and services that satisfy the approved requirement.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- Develop and Update Work Order
- CBM: RPILM MSSM
- Description
- This process involves the development and further review of information which documents the approval status of a request for services. It should detail all costs to include labor, material, invoices, or utilities associated with the activities described therein.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE
- SUBCHAPTER VII - DISPOSAL OF WAR AND VETERANS' HOUSING
- Sec. 1585. Acquisition of housing sites
- CFR Title 48
- CFR Title 48 Federal Acquisition Regulations System
- CHAPTER 1--FEDERAL ACQUISITION REGULATION
- SUBCHAPTER A--GENERAL
- PART 4-ADMINISTRATIVE MATTERS
- Subpart 4.5-Electronic Commerce in Contracting
- Subpart 4.6-Contract Reporting
- Subpart 4.15-American Recovery and Reinvestment Act-Reporting Requirements
- SUBCHAPTER B--ACQUISITION PLANNING
- PART 5-PUBLICIZING CONTRACT ACTIONS
- Subpart 5.4-Release of Information
- PART 7-ACQUISITION PLANNING
- Subpart 7.1-Acquisition Plans
- Subpart 7.2-Planning for the Purchase of Supplies in Economic Quantities
- Subpart 7.3-Contractor Versus Government Performance
- Subpart 7.4-Equipment Lease or Purchase
- Subpart 7.5-Inherently Governmental Functions
- PART 8-REQUIRED SOURCES OF SUPPLIES AND SERVICES
- Subpart 8.1-Excess Personal Property
- Subpart 8.8-Acquisition of Printing and Related Supplies
- PART 9-CONTRACTOR QUALIFICATIONS
- Subpart 9.5-Organizational and Consultant Conflicts of Interest
- PART 10-MARKET RESEARCH
- PART 12-ACQUISITION OF COMMERCIAL ITEMS
- Subpart 12.1-Acquisition of Commercial Items-General
- Subpart 12.2-Special Requirements for the Acquisition of Commercial Items
- SUBCHAPTER D--SOCIOECONOMIC PROGRAMS
- PART 24-PROTECTION OF PRIVACY AND FREEDOM OF INFORMATION
- Subpart 24.2-Freedom of Information Act
- SUBCHAPTER G--CONTRACT MANAGEMENT
- PART 45-GOVERNMENT PROPERTY
- PART 46-QUALITY ASSURANCE
- SUBCHAPTER H--CLAUSES AND FORMS
- PART 53-FORMS
- Subpart 53.1-General
- Subpart 53.2-Prescription of Forms
- Subpart 53.3-Illustrations of Forms
- SFFAS 6
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- CHAPTER 2: STANDARD - HERITAGE ASSETS
- CHAPTER 4: STANDARD - STEWARDSHIP LAND
- CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 4151.18
- DoDD 4400.01E
- DoDD 4715.1E
- DoDD 5000.01
- DoDD 5160.65
- DoDD 8190.1
- DoDD 8500.01E
- DoDI 3000.04
- DoDI 3110.06
- DoDI 4715.6
- DoDI 5000.64
- DoDI 5210.63
- DoDI 6055.1
- DoDI 8500.2
- DoDI 8510.01
- DLM 4000.25
- DoD 4140.26-M
- DoD 4140.27-M
- DoD 4140.32-M
- DoD 4160.21-M
- DoD 5100.76-M
- DoD 6055.09-M
- DoD FMR Vol 02B
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- DoD FMR Vol 05
- DoD FMR Vol 11B
- DoD FMR Vol 13
- DoD 5200.08-R
- DFARS
- Defense Federal Acquisition Regulations Supplement (DFARS)
- Part 246-Quality Assurance
- USC Title 31
- Dispose Property or Materiel
- CBM: MSSM RPILM
- Description
- This process addresses the actions required to properly dispose or resale property or materiel that has been authorized for disposal or resale as it is beyond economical repair, not covered by a valid warranty, and is not required for use by any other Government organization per the disposal authorization instruction. This process also addresses the actions to dispose of real property to include but not limited to demolition or transfer.
- Linked constraints
- USC Title 32
- USC Title 32 National Guard
- CHAPTER 7 - SERVICE, SUPPLY, AND PROCUREMENT
- Sec. 710. Accountability for property issued to the National Guard
- Sec. 711. Disposition of obsolete or condemned property
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 5 - PROPERTY MANAGEMENT
- SUBCHAPTER II - USE OF PROPERTY
- Sec. 522. Reimbursement for transfer of excess property
- SUBCHAPTER IV - PROCEEDS FROM SALE OR TRANSFER
- SUBCHAPTER V - OPERATION OF BUILDINGS AND RELATED ACTIVITIES
- CHAPTER 7 - FOREIGN EXCESS PROPERTY
- CHAPTER 9 - URBAN LAND USE
- CHAPTER 13 - PUBLIC PROPERTY
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 31 - GENERAL
- SUBCHAPTER I - OVERSIGHT AND REGULATION OF PUBLIC BUILDINGS
- SUBCHAPTER II - ACQUIRING LAND
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- PART D - PUBLIC BUILDINGS, GROUNDS, AND PARKS IN THE DISTRICT OF COLUMBIA
- CHAPTER 83 - WASHINGTON METROPOLITAN REGION DEVELOPMENT
- CHAPTER 87 - PHYSICAL DEVELOPMENT OF NATIONAL CAPITAL REGION
- CHAPTER 89 - NATIONAL CAPITAL MEMORIALS AND COMMEMORATIVE WORKS
- SUBTITLE VI - MISCELLANEOUS
- CHAPTER 177 - ALASKA COMMUNICATIONS DISPOSAL
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE
- SUBCHAPTER VII - DISPOSAL OF WAR AND VETERANS' HOUSING
- Sec. 1581. Housing disposition
- SUBCHAPTER IX - DEFENSE HOUSING AND COMMUNITY FACILITIES AND SERVICES
- Sec. 1592j. Disposition of moneys derived from rentals, operation, and disposition of property
- USC Title 50
- USC Title 50 War and National Defense
- CHAPTER 32 - CHEMICAL AND BIOLOGICAL WARFARE PROGRAM
- Sec. 1521. Destruction of existing stockpile of lethal chemical agents and munitions
- CFR Title 48
- CFR Title 48 Federal Acquisition Regulations System
- CHAPTER 1--FEDERAL ACQUISITION REGULATION
- SUBCHAPTER A--GENERAL
- PART 4-ADMINISTRATIVE MATTERS
- Subpart 4.5-Electronic Commerce in Contracting
- Subpart 4.6-Contract Reporting
- Subpart 4.15-American Recovery and Reinvestment Act-Reporting Requirements
- SUBCHAPTER B--ACQUISITION PLANNING
- PART 5-PUBLICIZING CONTRACT ACTIONS
- Subpart 5.4-Release of Information
- PART 7-ACQUISITION PLANNING
- Subpart 7.1-Acquisition Plans
- Subpart 7.2-Planning for the Purchase of Supplies in Economic Quantities
- Subpart 7.3-Contractor Versus Government Performance
- Subpart 7.4-Equipment Lease or Purchase
- Subpart 7.5-Inherently Governmental Functions
- PART 8-REQUIRED SOURCES OF SUPPLIES AND SERVICES
- Subpart 8.1-Excess Personal Property
- Subpart 8.8-Acquisition of Printing and Related Supplies
- PART 9-CONTRACTOR QUALIFICATIONS
- Subpart 9.5-Organizational and Consultant Conflicts of Interest
- PART 10-MARKET RESEARCH
- PART 12-ACQUISITION OF COMMERCIAL ITEMS
- Subpart 12.1-Acquisition of Commercial Items-General
- Subpart 12.2-Special Requirements for the Acquisition of Commercial Items
- SUBCHAPTER D--SOCIOECONOMIC PROGRAMS
- PART 24-PROTECTION OF PRIVACY AND FREEDOM OF INFORMATION
- Subpart 24.2-Freedom of Information Act
- SUBCHAPTER G--CONTRACT MANAGEMENT
- PART 45-GOVERNMENT PROPERTY
- PART 46-QUALITY ASSURANCE
- SUBCHAPTER H--CLAUSES AND FORMS
- PART 53-FORMS
- Subpart 53.1-General
- Subpart 53.2-Prescription of Forms
- Subpart 53.3-Illustrations of Forms
- EO 12906
- Executive Order 12906 Coordinating Geographic Data Acquisition and Access: The National Spatial Data Infrastructure
- Sec. 3. Development of a National Geospatial Data Clearinghouse.
- Sec. 4. Data Standards Activities.
- SFFAS 1
- SFFAS 6
- SFFAS 7
- SFFAS 10
- SFFAS 10 Accounting for Internal Use Software
- Accounting Standard
- Recognition, Measurement, and Disclosure
- Post-implementation/Operational Software
- FFAA Tech Release 2
- Federal Financial Accounting and Auditing (FFAA) Technical Release No. 2 - Determining Probable and Reasonably Estimable for Environmental Liabilities in the Federal Government
- Section 1 Determining "Probable" Environmental Liabilities
- Section 2 Determining "Reasonably Estimable" Environmental Liabilities
- Guidance for Active Sites
- General PP&E
- OMB Circular A-11
- OMB Circular A-11 Preparation, Submission, and Execution of the Budget
- August 2009
- PART 4 INSTRUCTIONS ON BUDGET EXECUTION
- SECTION 135-PROCEDURES FOR MONITORING FEDERAL OUTLAYS
- OMB Circular A-16
- OMB Circular A-21
- OMB Circular A-21 Principles for Determining Costs Applicable to Grants, Contracts, and Other Agreements with Educational Institutions
- J. General provisions for selected items of cost.
- OMB Circular A-110
- OMB Memo 04-04
- OMB Memo 06-19
- JFMIP SR-99-4
- JFMIP SR-99-04 Seized Property and Forfeited Assets Systems Requirements Link unavailable at time of publication
- JFMIP SR-99-8
- JFMIP SR-99-08 Direct Loan System Requirements Link unavailable at time of publication
- JFMIP SR-00-4
- JFMIP-SR-00-4 Property Management Systems Requirements Link unavailable at time of publication
- JFMIP SR-03-02
- JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements Link unavailable at time of publication
- DoDD 4151.18
- DoDD 4715.1E
- DoDD 5000.01
- DoDD 5160.65
- DoDD 8190.1
- DoDD 8320.03
- DoDD 8500.01E
- DoDI 3000.04
- DoDI 3110.06
- DoDI 4151.19
- DoDI 4715.6
- DoDI 5000.64
- DoDI 5210.63
- DoDI 6055.1
- DoDI 8320.04
- DoDI 8500.2
- DoDI 8510.01
- DLM 4000.25
- DLM 4000.25 Defense Logistics Management System (DLMS)
- VOLUME 2 SUPPLY STANDARDS AND PROCEDURES
- CHAPTER 7 INVENTORY ADJUSTMENTS
- C7.8. MAINTAINING ACCOUNTABILITY DURING MAINTENANCE
- CHAPTER 9 LOGISTICS REASSIGNMENT
- C9.3. REQUIREMENTS
- C9.4. PRE-EFFECTIVE TRANSFER DATE ACTIONS
- CHAPTER 12 DUE-IN AND ADVANCE RECEIPT INFORMATION
- C12.1. GENERAL
- C12.2. CONTROL OF MATERIEL DUE-IN
- C12.4. LOAN MATERIEL
- C13. CHAPTER 13 MATERIEL RECEIPT
- C13.1. GENERAL
- C13.2. MATERIEL RECEIPT PROCESSING
- CHAPTER 15 INSTALLATION CLOSURE PROCEDURES
- C15.4. INSTALLATION CLOSING PROCEDURES
- CHAPTER 17 SUPPLY DISCREPANCY REPORTING
- C17.1 GENERAL
- C17.3. PROCEDURES
- C18. CHAPTER 18 SMALL ARMS AND LIGHT WEAPONS SERIAL NUMBER REGISTRATION AND REPORTING
- C18.5. DELINEATION OF RESPONSIBILITIES
- C18.7. OPERATING PROCEDURES
- DLM 4000.25-4
- DoD 4100.39-M
- DoD 4140.26-M
- DoD 4140.27-M
- DoD 4140.27-M Shelf-Life Item Management Manual (restricted access - CAC)
- Chapter 2 ACQUISITION AND PROCUREMENT (restricted access - CAC)
- 2-1. PROVISIONING.
- 2-2. SHELF-LIFE CODE (SLC).
- Chapter 6 MATERIEL DISPOSITION (restricted access - CAC)
- 6-2. MATERIAL RETENTION AND RETURNS PROGRAM (MRP).
- 6-3. EXCHANGE OR SALE OF NONEXCESS PERSONAL PROPERTY.
- 6-4. ALTERNATIVE USES OF SHELF-LIFE ITEMS/MATERIEL THAT HAVE EXPIRED (TYPE I) OR WILL NOT BE EXTENDED (TYPE II).
- 6-5. DISPOSAL.
- DoD 4140.32-M
- DoD 4160.21-M
- DOD 4160.21-M Defense Materiel Disposition Manual
- CHAPTER 1 INTRODUCTION
- CHAPTER 2 RESPONSIBILITIES
- DoD 4160.28-M Vol 1
- DoD 4160.28-M, Volume 1 Defense Demilitarization: Program Administration
- 4. RESPONSIBILITIES
- 5. PROCEDURES
- ENCLOSURE 2 RESPONSIBILITIES
- ENCLOSURE 3 DEMIL PROGRAM ADMINISTRATION
- ENCLOSURE 5 DEMIL PLANNING GUIDANCE
- DoD 5100.76-M
- DoD 6055.09-M
- DoD FMR Vol 02B
- DoD FMR Vol 04
- DoD FMR Vol 05
- DoD FMR Vol 11B
- DoD FMR Vol 12
- DoD FMR Vol 12 - Special Accounts Funds and Programs
- CHAPTER 13 FISCAL POLICY FOR BASE CLOSURE AND REALIGNMENT
- 1302 POLICY AND PROCEDURES
- 1305 ADMINISTRATION OF BASE CLOSURE FUNDS
- AIR FORCE ANNEX
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1401 OVERVIEW
- 1402 POLICY AND PROCEDURES
- CHAPTER 25 DISPOSITION OF NON-DOD PERSONAL PROPERTY
- 2504 NAVY AND MARINE CORPS PROCEDURES FOR DISPOSITION OF PERSONAL PROPERTY OF DECEASED MEMBERS
- DoD FMR Vol 13
- DoD FMR Vol 15
- DOD FMR Vol 15 - Security Assistance Policy and Procedures
- CHAPTER 2 FINANCE
- 0205 OA REQUESTS FOR FMS CONTRACT ADMINISTRATION SERVICES (CAS) COSTS INCURRED IN SUPPORT OF FMS CAS BUDGETS AND FUNDS BEING REIMBURSED BY THE FMS CAS SURCHARGE ACCOUNT
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 1 GUIDING PRINCIPLES
- C1.4. SUPPLY CHAIN PROCESSES
- CHAPTER 2 PLAN
- C2.7. SECONDARY ITEM WAR RESERVE REQUIREMENTS
- C2.8. MATERIEL RETENTION
- C2.9. ITEM REDUCTION
- DoD 5200.08-R
- DFARS
- Defense Federal Acquisition Regulations Supplement (DFARS)
- Part 246-Quality Assurance
- USC Title 32
- Dispose or Return Property and Materiel
- CBM: MSSM RPILM
- Description
- This process sends goods and equipment back into the supply chain when they are received in error, in excess of required quantities, or defective, obsolete, damaged, or worn until rendered no longer useful in their current condition. This process also includes the disposal actions of real property to include but not limited to demolition or transfer. SYNONYM: (SCOR - RETURN)
- Linked constraints
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 8500.01E
- DoDI 8320.04
- DoDI 8500.2
- DoDI 8510.01
- DoD 4160.28-M Vol 1
- DoD 4160.28-M, Volume 1 Defense Demilitarization: Program Administration
- 4. RESPONSIBILITIES
- 5. PROCEDURES
- ENCLOSURE 2 RESPONSIBILITIES
- ENCLOSURE 3 DEMIL PROGRAM ADMINISTRATION
- ENCLOSURE 5 DEMIL PLANNING GUIDANCE
- Establish CIP and or WIP Account
- CBM: RPILM MSSM
- Description
- This process involves setting of the CIP and or WIP account for the purposes of accumulating costs.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- CHAPTER 15 - APPROPRIATION ACCOUNTING
- SUBCHAPTER III - TRANSFERS AND REIMBURSEMENTS
- SUBTITLE III - FINANCIAL MANAGEMENT
- CHAPTER 35 - ACCOUNTING AND COLLECTION
- SUBCHAPTER I - GENERAL
- SUBCHAPTER II - ACCOUNTING REQUIREMENTS, SYSTEMS, AND INFORMATION
- SUBCHAPTER III - AUDITING AND SETTLING ACCOUNTS
- CHAPTER 37 - CLAIMS
- SUBCHAPTER II - CLAIMS OF THE UNITED STATES GOVERNMENT
- CHAPTER 39 - PROMPT PAYMENT
- SUBTITLE V - GENERAL ASSISTANCE ADMINISTRATION
- CHAPTER 65 - INTERGOVERNMENTAL COOPERATION
- USC Title 32
- USC Title 32 National Guard
- CHAPTER 7 - SERVICE, SUPPLY, AND PROCUREMENT
- Sec. 704. Accountability: relief from upon order to active duty
- Sec. 706. Return of arms and equipment upon relief from Federal service
- Sec. 710. Accountability for property issued to the National Guard
- Sec. 711. Disposition of obsolete or condemned property
- USC Title 33
- USC Title 33 Navigation and Navigable Waters
- CHAPTER 40 - OIL POLLUTION
- SUBCHAPTER I - OIL POLLUTION LIABILITY AND COMPENSATION
- Sec. 2704. Limits on liability
- Sec. 2716. Financial responsibility
- USC Title 37
- USC Title 37 Pay and Allowances of the Uniformed Services
- CHAPTER 7 - ALLOWANCES
- Sec. 403. Basic allowance for housing
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 5 - PROPERTY MANAGEMENT
- SUBCHAPTER II - USE OF PROPERTY
- Sec. 522. Reimbursement for transfer of excess property
- SUBCHAPTER IV - PROCEEDS FROM SALE OR TRANSFER
- CHAPTER 13 - PUBLIC PROPERTY
- Sec. 1314. Easements
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE
- SUBCHAPTER I - PROJECTS GENERALLY
- Sec. 1502. Initiation and development of projects; jurisdiction; acquisition of property; fees of architects, engineers, etc.
- SUBCHAPTER II - DEFENSE HOUSING
- Sec. 1524. Declaration of policy; disposal of housing
- SUBCHAPTER VII - DISPOSAL OF WAR AND VETERANS' HOUSING
- Sec. 1581. Housing disposition
- Sec. 1585. Acquisition of housing sites
- SUBCHAPTER IX - DEFENSE HOUSING AND COMMUNITY FACILITIES AND SERVICES
- Sec. 1592e. Interagency transfers of property; application of rules and regulations
- Sec. 1592j. Disposition of moneys derived from rentals, operation, and disposition of property
- SUBCHAPTER XI - HOUSING FOR MILITARY PERSONNEL
- Sec. 1594. Contracts for construction
- Sec. 1594a. Acquisition of military housing financed under Armed Services Housing Mortgage Insurance Fund and rental housing at military bases
- CHAPTER 119 - HOMELESS ASSISTANCE
- SUBCHAPTER V - IDENTIFICATION AND USE OF SURPLUS FEDERAL PROPERTY
- Sec. 11411. Use of unutilized and underutilized public buildings and real property to assist the homeless
- USC Title 43
- USC Title 43 Public Lands
- CHAPTER 6 - WITHDRAWAL FROM SETTLEMENT, LOCATION, SALE, OR ENTRY
- Sec. 156. Approval by Congress necessary for withdrawal, reservation, or restriction of over 5,000 acres for any Department of Defense project or facility
- Sec. 157. Application for withdrawal, reservation, or restriction; specifications
- Sec. 158. Mineral resources on withdrawn lands; disposition and exploration
- CHAPTER 8A - GRAZING LANDS
- SUBCHAPTER I - GENERALLY
- Sec. 315q. Withdrawal of lands for war or national defense purposes; payment for cancellation of permits or licenses
- EO 13327
- SFFAS 1
- SFFAS 1 Accounting for Selected Assets and Liabilities
- RECOMMENDED STANDARDS
- SPECIFIC STANDARDS
- Accounts Payable
- Other Current Liabilities
- SFFAS 2
- SFFAS 2 Accounting for Direct Loans and Loan Guarantees
- THE ACCOUNTING STANDARDS
- Revenues and Expenses
- Pre-1992 Direct Loans and Loan Guarantees
- Modification of Direct Loans and Loan Guarantees
- A. MODIFICATION OF DIRECT LOANS
- B. MODIFICATION OF LOAN GUARANTEES
- Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
- Write-off of Direct Loans
- SFFAS 3
- SFFAS 3 Accounting for Inventory and Related Property
- THE ACCOUNTING STANDARDS
- INVENTORY
- Other Categories of Inventory
- OPERATING MATERIALS AND SUPPLIES
- Other Categories of Operating Materials and Supplies
- STOCKPILE MATERIALS
- SFFAS 4
- SFFAS 4 Managerial Cost Accounting Concepts and Standards for the Federal Government
- MANAGERIAL COST ACCOUNTING STANDARDS
- REQUIREMENT FOR COST ACCOUNTING
- Need for Consistent Cost Accounting on a Regular Basis
- Basic Cost Accounting Processes
- Complexity of Cost Accounting Processes
- Cost Findings, Studies, and Analyses
- RESPONSIBILITY SEGMENTS
- Defining Responsibility Segments
- Purposes of Segmentation
- Structuring Responsibility Segments
- FULL COST
- Direct Costs
- Indirect Costs
- Certain Cost Elements
- Costs of Public Assistance and Social Insurance Programs
- Costs related to Property, Plant and Equipment
- Non-production costs
- INTER-ENTITY COSTS
- Inter-Entity Activities
- Accounting and Implementation Guidance
- Recognition Criteria
- Accounting Example
- Cost Accumulation
- Cost Assignment
- Directly tracing costs to outputs
- Assigning costs on a cause-and-effect basis
- Allocating costs
- Cost-benefit considerations
- Selecting a Costing Methodology
- Activity-based costing (ABC)
- Job order costing
- Process costing
- Standard costing
- SFFAS 5
- SFFAS 5 Accounting for Liabilities of the Federal Government
- LIABILITY STANDARDS
- CAPITAL LEASES
- SFFAS 6
- SFFAS 6 Accounting for Property, Plant, and Equipment
- INTRODUCTION
- CAPITALIZATION THRESHOLDS
- ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT
- STANDARDS AND CATEGORIES
- HERITAGE ASSETS
- STEWARDSHIP LAND
- SFFAS 7
- SFFAS 7 Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting
- PART I: ACCOUNTING FOR REVENUE AND OTHER FINANCING SOURCES
- ACCOUNTING STANDARDS
- OTHER FINANCING SOURCES
- RECOGNITION AND MEASUREMENT OF OTHER FINANCING SOURCES
- Transfers of Assets
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- Chapter 1: Introduction and Background
- Stewardship PP&E
- Stewardship Categories or Elements
- The Nature of Stewardship Reporting
- Stewardship Information
- CHAPTER 2: STANDARD - HERITAGE ASSETS
- CHAPTER 4: STANDARD - STEWARDSHIP LAND
- CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY
- SFFAS 10
- SFFAS 10 Accounting for Internal Use Software
- Accounting Standard
- Software Development Phases
- Recognition, Measurement, and Disclosure
- Software Used as General PP&E
- Capitalizable Cost
- Multiuse Software
- Integrated Software
- Bundled Products and Services
- Capitalization Thresholds
- Enhancements
- Post-implementation/Operational Software
- Developmental Software
- Amortization
- Disclosures
- Implementation
- SFFAS 14
- SFFAS 19
- SFFAS 19 Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- TECHNICAL AMENDMENTS TO SFFAS NO. 2
- Effective Interest Rate
- SFFAS 23
- SFFAS 23 Eliminating the Category National Defense Property, Plant, and Equipment
- ACCOUNTING STANDARDS
- Amendments to Existing Standards
- Implementation Guidance
- Initial Capitalization
- Adjustment to Cumulative Results of Operations
- FFAA Tech Release 2
- Federal Financial Accounting and Auditing (FFAA) Technical Release No. 2 - Determining Probable and Reasonably Estimable for Environmental Liabilities in the Federal Government
- Section 2 Determining "Reasonably Estimable" Environmental Liabilities
- Guidance for Active Sites
- General PP&E
- Stewardship PP&E
- GAO Title 2
- OMB Circular A-11
- OMB Circular A-11 Preparation, Submission, and Execution of the Budget
- August 2009
- PART 1 GENERAL INFORMATION
- SECTION 10-OVERVIEW OF THE BUDGET
- SECTION 20-TERMS AND CONCEPTS
- PART 2 PREPARATION AND SUBMISSION OF BUDGET ESTIMATES
- SECTION 83-OBJECT CLASSIFICATION (MAX SCHEDULE O)
- PART 5 FEDERAL CREDIT
- SECTION 185-FEDERAL CREDIT
- PART 8 APPENDICES
- APPENDIX B-BUDGETARY TREATMENT OF LEASE-PURCHASES AND LEASES OF CAPITAL ASSETS
- OMB Circular A-21
- OMB Circular A-21 Principles for Determining Costs Applicable to Grants, Contracts, and Other Agreements with Educational Institutions
- J. General provisions for selected items of cost.
- OMB Circular A-50
- OMB Circular A-50 Audit Followup
- 8. Action Requirements.
- OMB Circular A-110
- OMB Memo 04-04
- OMB Memo 06-19
- TFM Vol 1 Part 1
- TFM Vol 1 Part 1 Introduction
- Chapter 2000 FINANCIAL OPERATIONS STARTUP PROCEDURES FOR NEW FEDERAL ENTITIES
- Section 2040-Arranging for Governmentwide Accounting (GWA) System Service
- Section 2045-Arranging for Government On-Line Accounting Link System II (GOALS II) Service
- Section 2050-Arranging for the Federal Agencies' Centralized Trial-Balance System (FACTS II)
- Section 2055-Disbursing Officers' Reports
- Section 2060-Making Deposits
- Section 2065-Other Requirements
- JFMIP FFMSR-8
- FFMSR-8 - System Requirements for Managerial Cost Accounting Link unavailable at time of publication
- Chapter 1 - System Requirements Overview
- JFMIP SR-99-4
- JFMIP SR-99-04 Seized Property and Forfeited Assets Systems Requirements Link unavailable at time of publication
- JFMIP SR-99-8
- JFMIP SR-99-08 Direct Loan System Requirements Link unavailable at time of publication
- JFMIP SR-00-01
- JFMIP-SR-00-01 Guaranteed Loan Systems Requirements Link unavailable at time of publication
- JFMIP SR-00-3
- JFMIP-SR-00-3 Grant Financial Systems Requirements Link unavailable at time of publication
- JFMIP SR-00-4
- JFMIP-SR-00-4 Property Management Systems Requirements Link unavailable at time of publication
- JFMIP SR-02-02
- JFMIP-SR-02-02 Acquisition/Financial Systems Interface Requirements Federal Financial Management System Requirements Link unavailable at time of publication
- JFMIP SR-03-01
- JFMIP-SR-03-01 Revenue System Requirements Link unavailable at time of publication
- JFMIP SR-03-02
- JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements Link unavailable at time of publication
- OFFM-NO-0106
- Core Financial System Requirements OFFM-NO-0106
- Payment Management Function
- Payee Information Maintenance Process
- Accounts Payable Process
- Receivable Management Function
- Receivables and Billing Process
- Cost Management Function
- Cost Reporting Process
- DoDD 4140.1
- DoDD 8500.01E
- DoDI 5000.64
- DoDI 8500.2
- DoDI 8510.01
- DoD 4000.25-2-M
- DLM 4000.25-2 - Military Standard Transaction Reporting and Accounting Procedures (MILSTRAP)
- C2. CHAPTER 2 MILSTRAP FEATURES
- C2.4 INVENTORY SEGMENTATION CODES
- C3. CHAPTER 3 ISSUE, BACKORDER, DEMAND, LOAN, AND SINGLE MANAGER FOR CONVENTIONAL AMMUNITION FREEZE/UNFREEZE ACTIONS
- C3.3. MAINTAINING ACCOUNTABILITY DURING MAINTENANCE ACTIONS
- C3.7. LOAN TRANSACTIONS
- C4. CHAPTER 4 RECEIPT AND DUE-IN
- C4.6. TIME STANDARDS FOR PROCESSING RECEIPTS
- C4.7. CONTROL OF RECEIPTS
- C4.9. PROCESSING DISCREPANT/DEFICIENT RECEIPTS
- C4.11. REPLY TO MATERIEL RECEIPT FOLLOW-UPS
- C4.12. MAINTAINING ACCOUNTABILITY DURING MAINTENANCE ACTIONS
- C4.13. RECLAIMED ITEMS
- C6. CHAPTER 6 MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.5 POLICY
- C6.6 PREPARING AND SENDING MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.7 FOLLOW-UPS FOR DELINQUENT MATERIEL RECEIPT ACKNOWLEDGMENT
- C6.9 QUALITY CONTROL
- C6.10 MANAGEMENT EVALUATION
- C7. CHAPTER 7 PHYSICAL INVENTORY CONTROL
- C7.1. GENERAL.
- C7.2. POLICY.
- C7.3. PHYSICAL INVENTORY PROCEDURES
- C7.4. RESEARCH OF POTENTIAL OR ACTUAL INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY) - DOCUMENT IDENTIFIER CODE D8A/D9A
- C7.5. REVERSAL OF INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY)- DOCUMENT IDENTIFIER CODE D8A/D9A.
- C7.8. RECORD RECONCILIATION PROGRAM.
- C7.10. QUALITY CONTROL
- C7.11. PHYSICAL INVENTORY CONTROL PROGRAM PERFORMANCE ASSESSMENT
- DoD 4140.26-M
- DoD 4160.21-M
- DOD 4160.21-M Defense Materiel Disposition Manual
- CHAPTER 2 RESPONSIBILITIES
- DoD FMR Vol 02A
- DOD FMR Vol 02A - Budget Formulation and Presentation
- CHAPTER 1 GENERAL INFORMATION
- 0102 FUNDING POLICIES
- DoD FMR Vol 02B
- DoD FMR Vol 2B - Budget Formulation and Presentation
- CHAPTER 6 MILITARY CONSTRUCTION/FAMILY HOUSING APPROPRIATIONS
- 0601 GENERAL
- 0603 PROGRAM AND BUDGET REVIEW SUBMISSION
- CHAPTER 8 FACILITIES SUSTAINMENT AND RESTORATION/MODERNIZATION
- 0804 REVENUE FROM TRANSFER OR DISPOSAL OF DOD REAL PROPERTY AND REVENUE FROM LEASING OUT OF DOD ASSETS
- CHAPTER 9 DEFENSE WORKING CAPITAL FUNDS ACTIVITY GROUP ANALYSIS
- 0901 GENERAL
- DoD FMR Vol 03
- DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources
- CHAPTER 11 UNMATCHED DISBURSEMENTS, NEGATIVE UNLIQUIDATED OBLIGATIONS, AND IN-TRANSIT DISBURSEMENTS
- 1110 CORRECTIONS AND POSTINGS OF DISBURSEMENTS INVOLVING THE WORKING CAPITAL FUNDS
- CHAPTER 15 RECEIPT AND USE OF BUDGETARY RESOURCES EXECUTION LEVEL
- 1502 STANDARDS
- 1503 ACCOUNT ADJUSTMENTS AND ACCOUNT CLOSING PROCEDURES
- Chapter 17 ACCOUNTING REQUIREMENTS FOR MILITARY CONSTRUCTION PROJECTS
- 1701. GENERAL
- 1702. EFFORTS TO BE FINANCED BY MILITARY CONSTRUCTION APPROPRIATIONS
- 1703. EFFORTS FINANCED BY OTHER THAN MILITARY CONSTRUCTION APPROPRIATIONS
- 1705. DOCUMENTATION STANDARDS
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 1 FINANCIAL CONTROL OF ASSETS
- 0102. ACCOUNTING STANDARDS
- 0105. INVENTORY AND RELATED PROPERTY
- 0107. PROPERTY, PLANT AND EQUIPMENT
- CHAPTER 3 RECEIVABLES
- 0303 RECEIVABLES POLICY AND PROCEDURES
- CHAPTER 4 INVENTORY AND RELATED PROPERTY
- 0401 GENERAL
- 0402 OPERATING MATERIALS AND SUPPLIES
- CHAPTER 11 COMPONENT DEBT
- 1101. GENERAL
- CHAPTER 12 UNEARNED REVENUE AND OTHER LIABILITIES
- CHAPTER 16 REVENUE AND OTHER FINANCING SOURCES, GAINS, AND LOSSES
- 1602 REVENUE
- 1605 GAINS AND LOSSES
- APPENDIX A TABLE OF TRANSACTIONS
- CHAPTER 18 CONSOLIDATED INTO VOLUME 4, CHAPTER 16
- CHAPTER 19 MANAGERIAL COST ACCOUNTING
- 1901 GENERAL
- 1902 FASAB SFFAS No. 4 - Managerial Cost Accounting Concepts and Standards for the Federal Government.
- CHAPTER 20 JOB ORDER COST ACCOUNTING
- 2003 ESTABLISHING THE JOB ORDER
- 2004 PRODUCTION COST COMPONENTS
- DoD FMR Vol 06A
- DoD FMR Vol 06B
- DoD FMR Vol 06B - For and Content of the Department of Defense Audited Financial Statements
- Chapter 11 Required Supplementary Stewardship Information Reporting
- 1101 GENERAL
- 1103 NONFEDERAL PHYSICAL PROPERTY
- CHAPTER 12 REQUIRED SUPPLEMENTARY INFORMATION
- 1201 OVERVIEW
- 1204 HERITAGE ASSETS AND STEWARDSHIP LAND CONDITION INFORMATION
- DoD FMR Vol 11A
- DOD FMR Vol 11A - Reimbursable Operations, Policy and Procedures
- CHAPTER 1 GENERAL REIMBURSEMENT PROCEDURES AND SUPPORTING DOCUMENTATION
- 0102 POLICY AND PROCEDURES
- Chapter 16 ACCOUNTING FOR PRODUCTION AND SALE OF FOREST PRODUCTS
- 1602. POLICY AND PROCEDURES
- DoD FMR Vol 11B
- DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)
- CHAPTER 2 ESTABLISHMENT OF FUND ACTIVITIES, TRANSFER OF FUND FUNCTIONS AND CLOSURE OF FUND ACTIVITIES
- 0204 COMMENCEMENT OF FUND OPERATIONS
- 0205 TRANSFER OF DWCF FUNCTIONS
- 0206 CLOSURE OF DWCF ACTIVITY
- Chapter 11 REIMBURSEMENTS AND REVENUE RECOGNITION
- 1101. REIMBURSEMENTS
- 1102. REVENUE RECOGNITION
- CHAPTER 12 EXPENSES
- 1202 MILITARY PERSONNEL EXPENSE
- CHAPTER 13 COST ACCOUNTING REQUIREMENTS FOR DEPOT MAINTENANCE
- 1302 ESTABLISHING THE COST ACCOUNTING MODULE
- 1303 ESTABLISHING JOB ORDERS
- 1304 JOB ORDER REQUIREMENTS
- 1305 PROCESS COST CENTERS PROCEDURES
- 1307 LABOR COSTS
- 1308 MATERIAL COSTS
- 1309 OTHER DIRECT COSTS
- 1310 INDIRECT COSTS
- CHAPTER 14 MOBILIZATION COSTS
- 1404 FUNDING
- 1405 ACCOUNTING
- DoD FMR Vol 12
- DoD FMR Vol 12 - Special Accounts Funds and Programs
- CHAPTER 3 CONTRIBUTIONS FOR DEFENSE PROGRAMS, PROJECTS, AND ACTIVITIES
- 0303 POLICY ON CONTRIBUTIONS
- 0304 REPORTING ON CONTRIBUTIONS
- CHAPTER 4 DIRECT LOANS AND LOAN GUARANTEES
- 0402 STANDARDS
- CHAPTER 5 GRANTS AND COOPERATIVE AGREEMENTS
- 0502 ACCOUNTING STANDARDS FOR GRANTS AND COOPERATIVE AGREEMENTS
- 0504 FINANCIAL MANAGEMENT FOR GRANTS AND COOPERATIVE AGREEMENTS
- CHAPTER 7 FINANCIAL LIABILITY FOR GOVERNMENT PROPERTY LOST, DAMAGED, DESTROYED, OR STOLEN
- 0702 GENERAL REQUIREMENTS
- 0708 SUPPLY SYSTEM MATERIEL
- 0709 PETROLEUM PRODUCT/LOSSES
- CHAPTER 9 INTERNATIONAL AGREEMENTS
- 0904 FISCAL CONSIDERATIONS
- 0905 PROPOSED AGREEMENT
- CHAPTER 11 PRIVATIZATION OF DEFENSE UTILITY SYSTEMS
- 1102 CONSIDERATION FOR CONVEYANCE OF UTILITY SYSTEMS
- CHAPTER 13 FISCAL POLICY FOR BASE CLOSURE AND REALIGNMENT
- 1302 POLICY AND PROCEDURES
- 1303 BUDGET AND ACCOUNTING RESPONSIBILITIES
- 1305 ADMINISTRATION OF BASE CLOSURE FUNDS
- AIR FORCE ANNEX
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1401 OVERVIEW
- 1402 POLICY AND PROCEDURES
- CHAPTER 19 FOOD SERVICE PROGRAM
- 1901 OVERVIEW
- 1902 REIMBURSABLE MEAL AND MEAL SERVICE (OPERATING) CHARGES
- 1905 DISPOSITION OF FUNDS
- DoD FMR Vol 13
- DoD Financial Management Regulation Volume 13 - Nonappropriated Funds Policy and Procedures
- CHAPTER 3 ASSETS, LIABILITIES, AND NET WORTH
- 0302 CURRENT ASSETS
- 0303 NONCURRENT ASSETS
- DoD FMR Vol 15
- DOD FMR Vol 15 - Security Assistance Policy and Procedures
- CHAPTER 7 PRICING
- 0704 CASH SALES OF DEFENSE ARTICLES AND SERVICES FROM NEW PROCUREMENT FOR DIRECT DELIVERY AND PARTICIPATION IN NEW PRODUCTION
- 0707 COOPERATIVE LOGISTICS SUPPLY SUPPORT ARRANGEMENTS
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 3 SOURCE
- C3.8. RECEIPT PROCESSING
- CHAPTER 5 DELIVER
- C5.7. ITEM ACCOUNTABILITY, CONTROL, AND STEWARDSHIP
- CHAPTER 9 SPECIAL REQUIREMENTS
- C9.2. SUPPLY SYSTEM INVENTORY REPORT (SSIR)
- C9.3. AMMUNITION STRATIFICATION, REPORTING, AND CROSS LEVELING
- C9.5. EXCHANGE OR SALE OF NONEXCESS PERSONAL PROPERTY
- USC Title 31
- Establish and Update Valuation Conventions
- CBM: MSSM RPILM
- Description
- The Establish and Update Valuation Conventions process identifies the rules and requirements to be used in valuing assets. Rules and requirements taken into consideration include the type of funding (Research and Development, procurement, Operation and Maintenance), the types of costs (direct and indirect), types of assets (capital and expensed), the useful lives of end items and major components, salvage value, depreciation type and which costs are to be aggregated into the end item cost (e.g., direct labor, government furnished parts), which items are to be valued separately (e.g., support equipment), expensed costs, and whether there is Government furnished material or Government furnished labor being provided to the contractor. This process completes the valuation template and sends it back to Execute Acquisition Strategy and will include items such as specific cost codes and algorithms.
- Linked constraints
- USC Title 31
- USC Title 31 Money and Finance
- SUBTITLE II - THE BUDGET PROCESS
- CHAPTER 13 - APPROPRIATIONS
- SUBCHAPTER I - GENERAL
- USC Title 33
- USC Title 33 Navigation and Navigable Waters
- CHAPTER 40 - OIL POLLUTION
- SUBCHAPTER I - OIL POLLUTION LIABILITY AND COMPENSATION
- Sec. 2704. Limits on liability
- Sec. 2716. Financial responsibility
- USC Title 37
- USC Title 37 Pay and Allowances of the Uniformed Services
- CHAPTER 7 - ALLOWANCES
- Sec. 403. Basic allowance for housing
- SFFAS 1
- SFFAS 1 Accounting for Selected Assets and Liabilities
- RECOMMENDED STANDARDS
- SPECIFIC STANDARDS
- Accounts Payable
- SFFAS 2
- SFFAS 2 Accounting for Direct Loans and Loan Guarantees
- THE ACCOUNTING STANDARDS
- Foreclosure of Post-1991 Direct Loans and Guaranteed Loans
- SFFAS 3
- SFFAS 3 Accounting for Inventory and Related Property
- THE ACCOUNTING STANDARDS
- INVENTORY
- Other Categories of Inventory
- OPERATING MATERIALS AND SUPPLIES
- Other Categories of Operating Materials and Supplies
- STOCKPILE MATERIALS
- SFFAS 4
- SFFAS 4 Managerial Cost Accounting Concepts and Standards for the Federal Government
- MANAGERIAL COST ACCOUNTING STANDARDS
- REQUIREMENT FOR COST ACCOUNTING
- Need for Consistent Cost Accounting on a Regular Basis
- Basic Cost Accounting Processes
- Complexity of Cost Accounting Processes
- Cost Findings, Studies, and Analyses
- RESPONSIBILITY SEGMENTS
- Defining Responsibility Segments
- Purposes of Segmentation
- Structuring Responsibility Segments
- FULL COST
- Direct Costs
- Indirect Costs
- Certain Cost Elements
- Costs of Public Assistance and Social Insurance Programs
- Costs related to Property, Plant and Equipment
- Non-production costs
- INTER-ENTITY COSTS
- Inter-Entity Activities
- Accounting and Implementation Guidance
- Recognition Criteria
- Accounting Example
- Cost Accumulation
- Cost Assignment
- Directly tracing costs to outputs
- Assigning costs on a cause-and-effect basis
- Allocating costs
- Cost-benefit considerations
- Selecting a Costing Methodology
- Activity-based costing (ABC)
- Job order costing
- Process costing
- Standard costing
- SFFAS 5
- SFFAS 5 Accounting for Liabilities of the Federal Government
- LIABILITY STANDARDS
- CAPITAL LEASES
- SFFAS 6
- SFFAS 6 Accounting for Property, Plant, and Equipment
- INTRODUCTION
- CAPITALIZATION THRESHOLDS
- ACCOUNTING STANDARD PROPERTY, PLANT, AND EQUIPMENT
- HERITAGE ASSETS
- STEWARDSHIP LAND
- SFFAS 7
- SFFAS 8
- SFFAS 8 Supplementary Stewardship Reporting
- Chapter 1: Introduction and Background
- Stewardship PP&E
- Stewardship Categories or Elements
- The Nature of Stewardship Reporting
- Stewardship Information
- CHAPTER 2: STANDARD - HERITAGE ASSETS
- CHAPTER 4: STANDARD - STEWARDSHIP LAND
- CHAPTER 5: STANDARD - NONFEDERAL PHYSICAL PROPERTY
- SFFAS 10
- SFFAS 10 Accounting for Internal Use Software
- Accounting Standard
- Software Development Phases
- Recognition, Measurement, and Disclosure
- Software Used as General PP&E
- Capitalizable Cost
- Multiuse Software
- Integrated Software
- Bundled Products and Services
- Capitalization Thresholds
- Enhancements
- Post-implementation/Operational Software
- Developmental Software
- Amortization
- Implementation
- SFFAS 19
- SFFAS 19 Technical Amendments to Accounting Standards for Direct Loans and Loan Guarantees
- TECHNICAL AMENDMENTS TO SFFAS NO. 2
- Effective Interest Rate
- SFFAS 23
- SFFAS 23 Eliminating the Category National Defense Property, Plant, and Equipment
- ACCOUNTING STANDARDS
- Amendments to Existing Standards
- Implementation Guidance
- Initial Capitalization
- FFAA Tech Release 2
- Federal Financial Accounting and Auditing (FFAA) Technical Release No. 2 - Determining Probable and Reasonably Estimable for Environmental Liabilities in the Federal Government
- Section 2 Determining "Reasonably Estimable" Environmental Liabilities
- Guidance for Active Sites
- General PP&E
- Stewardship PP&E
- GAO Title 2
- OMB Circular A-110
- OMB Memo 04-04
- OMB Memo 06-19
- JFMIP FFMSR-8
- FFMSR-8 - System Requirements for Managerial Cost Accounting Link unavailable at time of publication
- Chapter 1 - System Requirements Overview
- JFMIP SR-99-4
- JFMIP SR-99-04 Seized Property and Forfeited Assets Systems Requirements Link unavailable at time of publication
- Appendix C: Contributors
- JFMIP SR-00-01
- JFMIP-SR-00-01 Guaranteed Loan Systems Requirements Link unavailable at time of publication
- System Overview
- Introduction to Functional Requirements
- Lender Management
- Guarantee Extension and Maintenance
- Portfolio Management
- Acquired Loan Servicing
- JFMIP SR-00-4
- JFMIP-SR-00-4 Property Management Systems Requirements Link unavailable at time of publication
- Managing and Accounting for Property:
- JFMIP SR-03-02
- JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements Link unavailable at time of publication
- INVENTORY, SUPPLIES AND MATERIALS DISPOSITION
- General Requirements for Inventory, Supplies and Materials Disposition Process
- Inventory, Supplies and Materials Distribution
- Appendix C: Inventory, Supplies and Materials Valuation
- DoDD 4140.1
- DoDD 8500.01E
- DoDI 4165.14
- DoDI 5000.64
- DoDI 8500.2
- DoDI 8510.01
- DoD 4000.25-2-M
- DLM 4000.25-2 - Military Standard Transaction Reporting and Accounting Procedures (MILSTRAP)
- C2. CHAPTER 2 MILSTRAP FEATURES
- C2.4 INVENTORY SEGMENTATION CODES
- DoD 4160.21-M
- DOD 4160.21-M Defense Materiel Disposition Manual
- CHAPTER 2 RESPONSIBILITIES
- DoD FMR Vol 02A
- DOD FMR Vol 02A - Budget Formulation and Presentation
- CHAPTER 1 GENERAL INFORMATION
- 0102 FUNDING POLICIES
- DoD FMR Vol 02B
- DoD FMR Vol 03
- DOD FMR Vol 03 - Budget Execution - Availability and Use of Budgetary Resources
- Chapter 17 ACCOUNTING REQUIREMENTS FOR MILITARY CONSTRUCTION PROJECTS
- 1701. GENERAL
- 1702. EFFORTS TO BE FINANCED BY MILITARY CONSTRUCTION APPROPRIATIONS
- 1703. EFFORTS FINANCED BY OTHER THAN MILITARY CONSTRUCTION APPROPRIATIONS
- 1705. DOCUMENTATION STANDARDS
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 1 FINANCIAL CONTROL OF ASSETS
- 0102. ACCOUNTING STANDARDS
- 0105. INVENTORY AND RELATED PROPERTY
- 0107. PROPERTY, PLANT AND EQUIPMENT
- CHAPTER 4 INVENTORY AND RELATED PROPERTY
- 0401 GENERAL
- 0402 OPERATING MATERIALS AND SUPPLIES
- CHAPTER 6 PROPERTY, PLANT, AND EQUIPMENT
- 0601. GENERAL
- 0602. ACCOUNTING FOR GENERAL PP&E
- 0603. ACCOUNTING FOR STEWARDSHIP PP&E
- CHAPTER 11 COMPONENT DEBT
- 1101. GENERAL
- CHAPTER 12 UNEARNED REVENUE AND OTHER LIABILITIES
- DoD FMR Vol 11B
- DOD FMR Vol 11B - Reimbursable Operations, Policy and Procedures - Working Capital Funds (WCF)
- CHAPTER 2 ESTABLISHMENT OF FUND ACTIVITIES, TRANSFER OF FUND FUNCTIONS AND CLOSURE OF FUND ACTIVITIES
- 0204 COMMENCEMENT OF FUND OPERATIONS
- CHAPTER 13 COST ACCOUNTING REQUIREMENTS FOR DEPOT MAINTENANCE
- 1308 MATERIAL COSTS
- CHAPTER 14 MOBILIZATION COSTS
- DoD FMR Vol 12
- DoD FMR Vol 12 - Special Accounts Funds and Programs
- CHAPTER 3 CONTRIBUTIONS FOR DEFENSE PROGRAMS, PROJECTS, AND ACTIVITIES
- 0303 POLICY ON CONTRIBUTIONS
- CHAPTER 4 DIRECT LOANS AND LOAN GUARANTEES
- 0402 STANDARDS
- CHAPTER 5 GRANTS AND COOPERATIVE AGREEMENTS
- 0502 ACCOUNTING STANDARDS FOR GRANTS AND COOPERATIVE AGREEMENTS
- 0504 FINANCIAL MANAGEMENT FOR GRANTS AND COOPERATIVE AGREEMENTS
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1402 POLICY AND PROCEDURES
- CHAPTER 19 FOOD SERVICE PROGRAM
- 1901 OVERVIEW
- 1902 REIMBURSABLE MEAL AND MEAL SERVICE (OPERATING) CHARGES
- DoD FMR Vol 13
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 9 SPECIAL REQUIREMENTS
- C9.2. SUPPLY SYSTEM INVENTORY REPORT (SSIR)
- C9.3. AMMUNITION STRATIFICATION, REPORTING, AND CROSS LEVELING
- C9.5. EXCHANGE OR SALE OF NONEXCESS PERSONAL PROPERTY
- USC Title 31
- Estimate Time and Cost of Corrective Actions
- CBM: RPILM
- Description
- This process estimates the time and resources required to execute a corrective course of action to alleviate real property acceptance discrepancies.
- Linked constraints
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 8500.01E
- DoDI 8500.2
- DoDI 8510.01
- Execute Acceptance Transactions
- CBM: RPILM
- Description
- This process officially authorizes acceptance of Real Property.
- Linked constraints
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 8500.01E
- DoDI 8500.2
- DoDI 8510.01
- Execute Requisition
- CBM: WSLM RPILM HRM FM MSSM
- Description
- Execute Requisition consists of requesting goods and/or services, which includes, but is not limited to the following activities: generating the request; receiving the appropriate approvals from management indicating the validity of the request; validating that funds are available; reserving the funds necessary for the request via a financial commitment transaction; and routing the request to the buyer with the information necessary for final approval and sourcing.
- Linked constraints
- Reference parent process
- LRP are only mapped above the level of this process
- Reference parent process
- File Discrepancy Report
- CBM: MSSM RPILM
- Description
- This includes the processing of a discrepancy with the expected outcomes for the goods or services. This includes listing the goods or services you have chosen not to accept, listing the reasons for rejection, and processing discrepancy dispute updates.
- Linked constraints
- CFR Title 48
- CFR Title 48 Federal Acquisition Regulations System
- CHAPTER 1--FEDERAL ACQUISITION REGULATION
- SUBCHAPTER A--GENERAL
- PART 4-ADMINISTRATIVE MATTERS
- Subpart 4.5-Electronic Commerce in Contracting
- Subpart 4.6-Contract Reporting
- Subpart 4.15-American Recovery and Reinvestment Act-Reporting Requirements
- SUBCHAPTER B--ACQUISITION PLANNING
- PART 5-PUBLICIZING CONTRACT ACTIONS
- Subpart 5.4-Release of Information
- PART 7-ACQUISITION PLANNING
- Subpart 7.1-Acquisition Plans
- Subpart 7.2-Planning for the Purchase of Supplies in Economic Quantities
- Subpart 7.3-Contractor Versus Government Performance
- Subpart 7.4-Equipment Lease or Purchase
- Subpart 7.5-Inherently Governmental Functions
- PART 8-REQUIRED SOURCES OF SUPPLIES AND SERVICES
- Subpart 8.1-Excess Personal Property
- Subpart 8.8-Acquisition of Printing and Related Supplies
- PART 9-CONTRACTOR QUALIFICATIONS
- Subpart 9.5-Organizational and Consultant Conflicts of Interest
- PART 10-MARKET RESEARCH
- PART 12-ACQUISITION OF COMMERCIAL ITEMS
- Subpart 12.1-Acquisition of Commercial Items-General
- Subpart 12.2-Special Requirements for the Acquisition of Commercial Items
- SUBCHAPTER C--CONTRACTING METHODS AND CONTRACT TYPES
- PART 13-SIMPLIFIED ACQUISITION PROCEDURES
- Subpart 13.3-Simplified Acquisition Methods
- SUBCHAPTER D--SOCIOECONOMIC PROGRAMS
- PART 24-PROTECTION OF PRIVACY AND FREEDOM OF INFORMATION
- Subpart 24.2-Freedom of Information Act
- SUBCHAPTER E--GENERAL CONTRACTING REQUIREMENTS
- PART 32-CONTRACT FINANCING
- Subpart 32.9-Prompt Payment
- Subpart 32.10-Performance-Based Payments
- SUBCHAPTER G--CONTRACT MANAGEMENT
- PART 46-QUALITY ASSURANCE
- Subpart 46.4-Government Contract Quality Assurance
- Subpart 46.6-Material Inspection and Receiving Reports
- SUBCHAPTER H--CLAUSES AND FORMS
- PART 53-FORMS
- Subpart 53.1-General
- Subpart 53.2-Prescription of Forms
- Subpart 53.3-Illustrations of Forms
- DFARS
- Defense Federal Acquisition Regulations Supplement (DFARS)
- Part 224-Protection of Privacy and Freedom of Information
- SUBPART 224.2--freedom of information act
- Part 227-Patents, Data, and Copyrights
- SUBPART 227.70--INFRINGEMENT CLAIMS, LICENSES, AND ASSIGNMENTS
- Part 232-Contract Financing
- SUBPART 232.9--PROMPT PAYMENT
- SUBPART 232.70-ELECTRONIC SUBMISSION AND PROCESSING OF PAYMENT REQUESTS AND RECEIVING REPORTS
- Part 245--Government Property
- SUBPART 245.6--REPORTING, REUTILIZATION, AND DISPOSAL
- Part 246-Quality Assurance
- SUBPART 246.4--GOVERNMENT CONTRACT QUALITY ASSURANCE
- Part 252-Solicitation Provisions and Contract Clauses
- SUBPART 252.2--TEXT OF PROVISIONS AND CLAUSES
- APPENDIX F: MATERIAL INSPECTION AND RECEIVING REPORT
- CFR Title 48
- Finalize Acceptance
- CBM: MSSM RPILM
- Description
- This process includes the act of an authorized representative assuming ownership and accountability of existing identified goods tendered or approved specific services rendered. This includes final review and signing of documentation that triggers final payment, asset accountability, inventory record updates, etc. For intragovernmental orders, acceptance is deemed to occur constructively, unless otherwise denoted in the order, on the 7th calendar day after the Government buyer receives delivery of supplies or performance of services in accordance with the terms and conditions of the order, unless there is a disagreement over quantity, quality, or compliance with other terms and conditions of the order. The trading partners may specify a longer period for constructive acceptance in the solicitation and resulting order, if required, but must document in the file the justification for extending the constructive acceptance period beyond 7 days. Constructive acceptance for intragovernmental orders will trigger the payment process. The definition of constructive acceptance should not be interpreted to conflict with established/existing FAR or FMR definitions or other regulatory guidance. This definition is strictly to apply to intragovernmental reimbursable transactions only, and occurs after initial acceptance by the government.
- Linked constraints
- CFR Title 48
- CFR Title 48 Federal Acquisition Regulations System
- CHAPTER 1--FEDERAL ACQUISITION REGULATION
- SUBCHAPTER A--GENERAL
- PART 4-ADMINISTRATIVE MATTERS
- Subpart 4.5-Electronic Commerce in Contracting
- Subpart 4.6-Contract Reporting
- Subpart 4.15-American Recovery and Reinvestment Act-Reporting Requirements
- SUBCHAPTER B--ACQUISITION PLANNING
- PART 5-PUBLICIZING CONTRACT ACTIONS
- Subpart 5.4-Release of Information
- PART 7-ACQUISITION PLANNING
- Subpart 7.1-Acquisition Plans
- Subpart 7.2-Planning for the Purchase of Supplies in Economic Quantities
- Subpart 7.3-Contractor Versus Government Performance
- Subpart 7.4-Equipment Lease or Purchase
- Subpart 7.5-Inherently Governmental Functions
- PART 8-REQUIRED SOURCES OF SUPPLIES AND SERVICES
- Subpart 8.1-Excess Personal Property
- Subpart 8.8-Acquisition of Printing and Related Supplies
- PART 9-CONTRACTOR QUALIFICATIONS
- Subpart 9.5-Organizational and Consultant Conflicts of Interest
- PART 10-MARKET RESEARCH
- PART 12-ACQUISITION OF COMMERCIAL ITEMS
- Subpart 12.1-Acquisition of Commercial Items-General
- Subpart 12.2-Special Requirements for the Acquisition of Commercial Items
- SUBCHAPTER D--SOCIOECONOMIC PROGRAMS
- PART 24-PROTECTION OF PRIVACY AND FREEDOM OF INFORMATION
- Subpart 24.2-Freedom of Information Act
- SUBCHAPTER E--GENERAL CONTRACTING REQUIREMENTS
- PART 27-PATENTS, DATA, AND COPYRIGHTS
- Subpart 27.3-Patent Rights under Government Contracts
- PART 32-CONTRACT FINANCING
- Subpart 32.9-Prompt Payment
- Subpart 32.10-Performance-Based Payments
- SUBCHAPTER G--CONTRACT MANAGEMENT
- PART 46-QUALITY ASSURANCE
- Subpart 46.5-Acceptance
- Subpart 46.6-Material Inspection and Receiving Reports
- SUBCHAPTER H--CLAUSES AND FORMS
- PART 53-FORMS
- Subpart 53.1-General
- Subpart 53.2-Prescription of Forms
- Subpart 53.3-Illustrations of Forms
- DoDI 8320.04
- DFARS
- Defense Federal Acquisition Regulations Supplement (DFARS)
- Part 224-Protection of Privacy and Freedom of Information
- SUBPART 224.2--freedom of information act
- Part 227-Patents, Data, and Copyrights
- SUBPART 227.70--INFRINGEMENT CLAIMS, LICENSES, AND ASSIGNMENTS
- Part 232-Contract Financing
- SUBPART 232.9--PROMPT PAYMENT
- SUBPART 232.10--PERFORMANCE-BASED PAYMENTS
- SUBPART 232.70-ELECTRONIC SUBMISSION AND PROCESSING OF PAYMENT REQUESTS AND RECEIVING REPORTS
- Part 245--Government Property
- SUBPART 245.6--REPORTING, REUTILIZATION, AND DISPOSAL
- Part 252-Solicitation Provisions and Contract Clauses
- SUBPART 252.2--TEXT OF PROVISIONS AND CLAUSES
- APPENDIX F: MATERIAL INSPECTION AND RECEIVING REPORT
- ICPS
- Internal Controls for Procurement Systems
- Attachment 1
- CFR Title 48
- Identify Accepting Officials
- CBM: RPILM
- Description
- This process identifies accepting official(s) to execute the Real Property Acceptance Transaction(s).
- Linked constraints
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 8500.01E
- DoDI 8500.2
- DoDI 8510.01
- Identify Inspection and Verification Participants
- CBM: RPILM
- Description
- This process identifies key organizations to inspect and verify the status of real property based on services rendered.
- Linked constraints
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 8500.01E
- DoDI 8500.2
- DoDI 8510.01
- Identify Property and Materiel for Return or Disposal
- CBM: MSSM RPILM
- Description
- This process addresses actions to utilize planned policies, business rules, and product operating conditions inspection as criteria to identify and confirm that material is excess to requirements, defective, or requires repairs outside organic capability to include requesting disposition instructions and authorization to return or dispose. This process also addresses actions to identify and confirm the disposal actions of real property to include but not limited to demolition or transfer. (SCOR SR1.1, SR1.2, SR1.3)
- Linked constraints
- USC Title 32
- USC Title 32 National Guard
- CHAPTER 7 - SERVICE, SUPPLY, AND PROCUREMENT
- Sec. 710. Accountability for property issued to the National Guard
- Sec. 711. Disposition of obsolete or condemned property
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 5 - PROPERTY MANAGEMENT
- SUBCHAPTER II - USE OF PROPERTY
- Sec. 522. Reimbursement for transfer of excess property
- SUBCHAPTER IV - PROCEEDS FROM SALE OR TRANSFER
- SUBTITLE II - PUBLIC BUILDINGS AND WORKS
- PART A - GENERAL
- CHAPTER 33 - ACQUISITION, CONSTRUCTION, AND ALTERATION
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 9 - HOUSING OF PERSONS ENGAGED IN NATIONAL DEFENSE
- SUBCHAPTER VII - DISPOSAL OF WAR AND VETERANS' HOUSING
- Sec. 1581. Housing disposition
- SUBCHAPTER IX - DEFENSE HOUSING AND COMMUNITY FACILITIES AND SERVICES
- Sec. 1592j. Disposition of moneys derived from rentals, operation, and disposition of property
- USC Title 50
- USC Title 50 War and National Defense
- CHAPTER 32 - CHEMICAL AND BIOLOGICAL WARFARE PROGRAM
- Sec. 1521. Destruction of existing stockpile of lethal chemical agents and munitions
- CFR Title 48
- CFR Title 48 Federal Acquisition Regulations System
- CHAPTER 1--FEDERAL ACQUISITION REGULATION
- SUBCHAPTER A--GENERAL
- PART 4-ADMINISTRATIVE MATTERS
- Subpart 4.5-Electronic Commerce in Contracting
- Subpart 4.6-Contract Reporting
- Subpart 4.15-American Recovery and Reinvestment Act-Reporting Requirements
- SUBCHAPTER B--ACQUISITION PLANNING
- PART 5-PUBLICIZING CONTRACT ACTIONS
- Subpart 5.4-Release of Information
- PART 7-ACQUISITION PLANNING
- Subpart 7.1-Acquisition Plans
- Subpart 7.2-Planning for the Purchase of Supplies in Economic Quantities
- Subpart 7.3-Contractor Versus Government Performance
- Subpart 7.4-Equipment Lease or Purchase
- Subpart 7.5-Inherently Governmental Functions
- PART 8-REQUIRED SOURCES OF SUPPLIES AND SERVICES
- Subpart 8.1-Excess Personal Property
- Subpart 8.8-Acquisition of Printing and Related Supplies
- PART 9-CONTRACTOR QUALIFICATIONS
- Subpart 9.5-Organizational and Consultant Conflicts of Interest
- PART 10-MARKET RESEARCH
- PART 12-ACQUISITION OF COMMERCIAL ITEMS
- Subpart 12.1-Acquisition of Commercial Items-General
- Subpart 12.2-Special Requirements for the Acquisition of Commercial Items
- SUBCHAPTER D--SOCIOECONOMIC PROGRAMS
- PART 24-PROTECTION OF PRIVACY AND FREEDOM OF INFORMATION
- Subpart 24.2-Freedom of Information Act
- SUBCHAPTER G--CONTRACT MANAGEMENT
- PART 45-GOVERNMENT PROPERTY
- PART 46-QUALITY ASSURANCE
- SUBCHAPTER H--CLAUSES AND FORMS
- PART 53-FORMS
- Subpart 53.1-General
- Subpart 53.2-Prescription of Forms
- Subpart 53.3-Illustrations of Forms
- SFFAS 1
- SFFAS 6
- SFFAS 7
- SFFAS 10
- SFFAS 10 Accounting for Internal Use Software
- Accounting Standard
- Recognition, Measurement, and Disclosure
- Post-implementation/Operational Software
- FFAA Tech Release 2
- Federal Financial Accounting and Auditing (FFAA) Technical Release No. 2 - Determining Probable and Reasonably Estimable for Environmental Liabilities in the Federal Government
- Section 1 Determining "Probable" Environmental Liabilities
- Section 2 Determining "Reasonably Estimable" Environmental Liabilities
- Guidance for Active Sites
- General PP&E
- OMB Circular A-11
- OMB Circular A-11 Preparation, Submission, and Execution of the Budget
- August 2009
- PART 4 INSTRUCTIONS ON BUDGET EXECUTION
- SECTION 135-PROCEDURES FOR MONITORING FEDERAL OUTLAYS
- OMB Circular A-21
- OMB Circular A-21 Principles for Determining Costs Applicable to Grants, Contracts, and Other Agreements with Educational Institutions
- J. General provisions for selected items of cost.
- OMB Circular A-110
- OMB Memo 04-04
- OMB Memo 06-19
- JFMIP SR-99-4
- JFMIP SR-99-04 Seized Property and Forfeited Assets Systems Requirements Link unavailable at time of publication
- JFMIP SR-99-8
- JFMIP SR-99-08 Direct Loan System Requirements Link unavailable at time of publication
- JFMIP SR-00-4
- JFMIP-SR-00-4 Property Management Systems Requirements Link unavailable at time of publication
- JFMIP SR-03-02
- JFMIP-SR-03-02 Inventory, Supplies and Materials System Requirements Link unavailable at time of publication
- DoDD 4151.18
- DoDD 4715.1E
- DoDD 5000.01
- DoDD 5160.65
- DoDD 8190.1
- DoDD 8320.03
- DoDD 8500.01E
- DoDI 3000.04
- DoDI 3110.06
- DoDI 4151.19
- DoDI 4715.6
- DoDI 5000.64
- DoDI 5210.63
- DoDI 6055.1
- DoDI 8320.04
- DoDI 8500.2
- DoDI 8510.01
- DLM 4000.25
- DLM 4000.25 Defense Logistics Management System (DLMS)
- VOLUME 2 SUPPLY STANDARDS AND PROCEDURES
- CHAPTER 7 INVENTORY ADJUSTMENTS
- C7.8. MAINTAINING ACCOUNTABILITY DURING MAINTENANCE
- CHAPTER 9 LOGISTICS REASSIGNMENT
- C9.3. REQUIREMENTS
- C9.4. PRE-EFFECTIVE TRANSFER DATE ACTIONS
- CHAPTER 12 DUE-IN AND ADVANCE RECEIPT INFORMATION
- C12.1. GENERAL
- C12.2. CONTROL OF MATERIEL DUE-IN
- C12.4. LOAN MATERIEL
- C13. CHAPTER 13 MATERIEL RECEIPT
- C13.1. GENERAL
- C13.2. MATERIEL RECEIPT PROCESSING
- CHAPTER 15 INSTALLATION CLOSURE PROCEDURES
- C15.4. INSTALLATION CLOSING PROCEDURES
- CHAPTER 17 SUPPLY DISCREPANCY REPORTING
- C17.1 GENERAL
- C17.3. PROCEDURES
- C18. CHAPTER 18 SMALL ARMS AND LIGHT WEAPONS SERIAL NUMBER REGISTRATION AND REPORTING
- C18.5. DELINEATION OF RESPONSIBILITIES
- C18.7. OPERATING PROCEDURES
- DLM 4000.25-4
- DoD 4100.39-M
- DoD 4140.26-M
- DoD 4140.27-M
- DoD 4140.27-M Shelf-Life Item Management Manual (restricted access - CAC)
- Chapter 2 ACQUISITION AND PROCUREMENT (restricted access - CAC)
- 2-1. PROVISIONING.
- 2-2. SHELF-LIFE CODE (SLC).
- Chapter 6 MATERIEL DISPOSITION (restricted access - CAC)
- 6-2. MATERIAL RETENTION AND RETURNS PROGRAM (MRP).
- 6-3. EXCHANGE OR SALE OF NONEXCESS PERSONAL PROPERTY.
- 6-4. ALTERNATIVE USES OF SHELF-LIFE ITEMS/MATERIEL THAT HAVE EXPIRED (TYPE I) OR WILL NOT BE EXTENDED (TYPE II).
- 6-5. DISPOSAL.
- DoD 4140.32-M
- DoD 4160.21-M
- DoD 4160.28-M Vol 1
- DoD 4160.28-M, Volume 1 Defense Demilitarization: Program Administration
- 4. RESPONSIBILITIES
- 5. PROCEDURES
- ENCLOSURE 2 RESPONSIBILITIES
- ENCLOSURE 3 DEMIL PROGRAM ADMINISTRATION
- ENCLOSURE 5 DEMIL PLANNING GUIDANCE
- DoD 5100.76-M
- DoD 6055.09-M
- DoD FMR Vol 02B
- DoD FMR Vol 04
- DoD FMR Vol 05
- DoD FMR Vol 11B
- DoD FMR Vol 12
- DoD FMR Vol 12 - Special Accounts Funds and Programs
- CHAPTER 13 FISCAL POLICY FOR BASE CLOSURE AND REALIGNMENT
- 1302 POLICY AND PROCEDURES
- 1305 ADMINISTRATION OF BASE CLOSURE FUNDS
- AIR FORCE ANNEX
- CHAPTER 14 TRANSFERRING, DISPOSING, AND LEASING OF REAL PROPERTY AND PERSONAL PROPERTY
- 1401 OVERVIEW
- 1402 POLICY AND PROCEDURES
- CHAPTER 25 DISPOSITION OF NON-DOD PERSONAL PROPERTY
- 2504 NAVY AND MARINE CORPS PROCEDURES FOR DISPOSITION OF PERSONAL PROPERTY OF DECEASED MEMBERS
- DoD FMR Vol 13
- DoD FMR Vol 15
- DOD FMR Vol 15 - Security Assistance Policy and Procedures
- CHAPTER 2 FINANCE
- 0205 OA REQUESTS FOR FMS CONTRACT ADMINISTRATION SERVICES (CAS) COSTS INCURRED IN SUPPORT OF FMS CAS BUDGETS AND FUNDS BEING REIMBURSED BY THE FMS CAS SURCHARGE ACCOUNT
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 1 GUIDING PRINCIPLES
- C1.4. SUPPLY CHAIN PROCESSES
- CHAPTER 2 PLAN
- C2.1. DEMAND AND SUPPLY PLANNING
- C2.3. ITEM CLASSIFICATION AND CODING FOR STOCKAGE REQUIREMENTS
- C2.5. FORECASTING CUSTOMER DEMAND
- C2.6. MATERIEL STOCKAGE COMPUTATIONS
- C2.7. SECONDARY ITEM WAR RESERVE REQUIREMENTS
- C2.8. MATERIEL RETENTION
- C2.9. ITEM REDUCTION
- DoD 4500.9-R
- DoD 5200.08-R
- DFARS
- Defense Federal Acquisition Regulations Supplement (DFARS)
- Part 246-Quality Assurance
- USC Title 32
- Identify and Reserve Supply Chain Resources
- CBM: MSSM RPILM
- Description
- This process locates, identifies, reserves, and synchronizes materiel, support personnel, and/or services for specific orders, and commits and schedules a delivery date to initiate the transport of property and forces to a requested destination within identified resource constraints and budgetary guidelines. (SCOR D1.3, DR1.4)
- Linked constraints
- DoDD 4500.09E
- DoDD 4500.09E Transportation and Traffic Management
- 2. APPLICABILITY AND SCOPE
- 4. POLICY
- 5. RESPONSIBILITIES
- DoDD 4500.43
- DoDD 4510.11
- DoDD 5158.04
- DoDI 3110.06
- DoDI 4500.34
- DoDI 4500.53
- DLM 4000.25
- DLM 4000.25 Defense Logistics Management System (DLMS)
- VOLUME 2 SUPPLY STANDARDS AND PROCEDURES
- CHAPTER 4 REQUISITIONING
- C4.2. PREPARATION OF REQUISITIONS
- C4.7. REQUISITION PROCESSING AND RELATED ACTIONS
- C4.10. DEFENSE AUTOMATIC ADDRESSING SYSTEM EDIT OF INCOMING REQUISITIONS
- CHAPTER 5 STATUS REPORTING
- C5.1. SUPPLY AND SHIPMENT STATUS - GENERAL
- CHAPTER 6 PHYSICAL INVENTORY CONTROL
- C6.4. RESEARCH OF POTENTIAL OR ACTUAL INVENTORY ADJUSTMENTS (PHYSICAL INVENTORY)
- C6.8. RECORD RECONCILIATION PROGRAM
- C6.11. PHYSICAL INVENTORY CONTROL PROGRAM PERFORMANCE ASSESSMENT
- CHAPTER 7 INVENTORY ADJUSTMENTS
- C7.2. CHANGES IN SUPPLY CONDITION OF MATERIEL
- CHAPTER 8 MATERIEL OBLIGATION VALIDATION
- C8.1. SUPPORT OF UNITED STATES FORCES
- CHAPTER 11 MATERIEL RETURNS, REDISTRIBUTION OF ASSETS, DIRECTED DISCREPANT/DEFICIENT MATERIEL RETURNS, AND RETROGRADE RETURNS
- C11.7. PROCESSING REPLIES TO CUSTOMER ASSET REPORTS
- C13. CHAPTER 13 MATERIEL RECEIPT
- C14. CHAPTER 14 ISSUE, LOAN, DEMAND, AND SINGLE MANAGER FOR CONVENTIONAL AMMUNITION FREEZE/UNFREEZE ACTION
- C14.5. LOAN TRANSACTIONS
- CHAPTER 15 INSTALLATION CLOSURE PROCEDURES
- C15.3. EXCLUSIONS
- CHAPTER 16 DISPOSITION SERVICES
- C16.1. REQUISITIONING DOD EXCESS PERSONAL PROPERTY FROM THE DISPOSITION SERVICES
- C16.2. REQUISITIONING AND OTHER MATERIEL MOVEMENT OF CONVENTIONAL SMALL ARMS/LIGHT WEAPONS FROM DISPOSITION SERVICES
- CHAPTER 17 SUPPLY DISCREPANCY REPORTING
- C17.2. POLICY
- C19. CHAPTER 19 UNIQUE ITEM TRACKING
- CHAPTER 21 STOCK READINESS PROGRAM
- DoD FMR Vol 04
- DoD 4140.1-R
- DoD 4140.1-R DoD Supply Chain Materiel Management Regulation
- CHAPTER 1 GUIDING PRINCIPLES
- C1.1. PURPOSE
- C1.2. DoD SUPPLY CHAIN
- C1.3. DoD SUPPLY CHAIN MATERIEL MANAGEMENT GOALS
- C1.4. SUPPLY CHAIN PROCESSES
- C1.5. SUPPLY CHAIN METRICS
- CHAPTER 2 PLAN
- C2.1. DEMAND AND SUPPLY PLANNING
- C2.2. PROVISIONING
- C2.3. ITEM CLASSIFICATION AND CODING FOR STOCKAGE REQUIREMENTS
- C2.4. ITEM SUPPORT GOALS
- C2.5. FORECASTING CUSTOMER DEMAND
- C2.6. MATERIEL STOCKAGE COMPUTATIONS
- C2.7. SECONDARY ITEM WAR RESERVE REQUIREMENTS
- C2.8. MATERIEL RETENTION
- DoD 4500.9-R
- DoD 4500.9-R Defense Transportation Regulation (DTR)
- PART III - Mobility
- CHAPTER 302 MOBILIZATION AND PRE-DEPLOYMENT ACTIVITIES
- E. PLANNING CONSIDERATIONS FOR DEPLOYMENT, SUSTAINMENT, AND REDEPLOYMENT
- CHAPTER 303 DEPLOYMENT ACTIVITIES
- B. AIR TRANSPORTATION
- C. DEPLOYMENT OPERATIONS
- D. PASSENGER TRANSPORTATION
- E. INTERMODAL MOVEMENTS
- CHAPTER 304 SUSTAINMENT ACTIVITIES
- CHAPTER 305 REDEPLOYMENT ACTIVITIES
- A. GENERAL
- B. USE OF DD FORM 1907, SIGNATURE AND TALLY RECORD
- PART IV - Personal Property, April 2003
- CHAPTER 404 DIRECT PROCUREMENT METHOD
- D. USE OF DPM AIR MODE FOR INTERNATIONAL HHGS
- E. VALUATION OF SHIPMENTS
- CHAPTER 405 RATES, CHARGES, AND BILLINGS
- C. COST COMPARISONS
- DoD 4515.13-R
- DoDD 4500.09E
- Implement ESOH Solution
- CBM: RPILM
- Description
- This process encompasses the design, implementation and monitoring for successful implementation of the selected ESOH solution. It includes all actions taken to achieve the operational controls and outcomes specified in the ESOH Control Agreement. The outcome of this activity is the elimination of the ESOH aspect of concern.
- Linked constraints
- USC Title 33
- USC Title 33 Navigation and Navigable Waters
- CHAPTER 36 - WATER RESOURCES DEVELOPMENT
- SUBCHAPTER V - GENERAL PROVISIONS
- Sec. 2282. Feasibility reports
- CHAPTER 40 - OIL POLLUTION
- SUBCHAPTER I - OIL POLLUTION LIABILITY AND COMPENSATION
- Sec. 2702. Elements of liability
- USC Title 40
- USC Title 40 Public Buildings, Property, and Works
- SUBTITLE I - FEDERAL PROPERTY AND ADMINISTRATIVE SERVICES
- CHAPTER 13 - PUBLIC PROPERTY
- Sec. 1314. Easements
- USC Title 42
- USC Title 42 The Public Health and Welfare
- CHAPTER 82 - SOLID WASTE DISPOSAL
- SUBCHAPTER III - HAZARDOUS WASTE MANAGEMENT
- Sec. 6922. Standards applicable to generators of hazardous waste
- Sec. 6937. Inventory of Federal agency hazardous waste facilities
- CHAPTER 103 - COMPREHENSIVE ENVIRONMENTAL RESPONSE, COMPENSATION, AND LIABILITY
- SUBCHAPTER I - HAZARDOUS SUBSTANCES RELEASES, LIABILITY, COMPENSATION
- Sec. 9602. Designation of additional hazardous substances and establishment of reportable released quantities; regulations
- Sec. 9607. Liability
- Sec. 9608. Financial responsibility
- Sec. 9619. Response action contractors
- Sec. 9625. Section 6921(b)(3)(A)(i) waste
- CHAPTER 109B - SECURE WATER
- CHAPTER 119 - HOMELESS ASSISTANCE
- SUBCHAPTER V - IDENTIFICATION AND USE OF SURPLUS FEDERAL PROPERTY
- Sec. 11411. Use of unutilized and underutilized public buildings and real property to assist the homeless
- CFR Title 40
- CFR Title 40 Protection of Environment
- CHAPTER I - ENVIRONMENTAL PROTECTION AGENCY
- Subchapter I - Solid Waste
- PART 264 - STANDARDS FOR OWNERS AND OPERATORS OF HAZARDOUS WASTE TREATMENT, STORAGE, AND DISPOSAL FACILITIES
- PART 266 - STANDARDS FOR THE MANAGEMENT OF SPECIFIC HAZARDOUS WASTES AND SPECIFIC TYPES OF HAZARDOUS WASTE MANAGEMENT FACILITIES
- SUBCHAPTER J - SUPERFUND, EMERGENCY PLANNING, AND COMMUNITY RIGHT-TO-KNOW PROGRAMS
- PART 300 - NATIONAL OIL AND HAZARDOUS SUBSTANCES POLLUTION CONTINGENCY PLAN
- Subpart D-Operational Response Phases for Oil Removal
- Subpart E-Hazardous Substance Response
- Subpart I-Administrative Record for Selection of Response Action
- EO 13045
- EO 13148
- FFAA Tech Release 2
- Federal Financial Accounting and Auditing (FFAA) Technical Release No. 2 - Determining Probable and Reasonably Estimable for Environmental Liabilities in the Federal Government
- Section 1 Determining "Probable" Environmental Liabilities
- Section 2 Determining "Reasonably Estimable" Environmental Liabilities
- OMB Memo 04-04
- OMB Memo 06-19
- DoDD 4715.1E
- DoDD 6055.9E
- DoDD 8500.01E
- DoDI 2000.18
- DoDI 4140.62
- DoDI 4145.26
- DoDI 5000.02
- DoDI 5000.61
- DoDI 6050.05
- DoDI 6055.1
- DoDI 6055.04
- DoDI 6055.05
- DoDI 6055.06
- DoDI 6055.07
- DoDI 6055.08
- DoDI 6055.11
- DoDI 6055.12
- DoDI 6055.15
- DoDI 6055.16
- DoDI 6055.17
- DoDI 6490.03
- DoDI 8500.2
- DoDI 8510.01
- DoD 4145.26-M
- DoD 6055.05-M
- DoD 6055.06-M
- DoD 6055.09-M
- DoD FMR Vol 04
- DOD FMR Vol 04 - Accounting Policy and Procedures
- CHAPTER 6 PROPERTY, PLANT, AND EQUIPMENT
- 0601. GENERAL
- CHAPTER 8 FINANCIAL CONTROL OF LIABILITIES
- 0801 GENERAL
- 0802 ACCOUNTING POLICY FOR LIABILITIES
- CHAPTER 12 UNEARNED REVENUE AND OTHER LIABILITIES
- 1202. ACCOUNTING POLICY
- CHAPTER 13 ENVIRONMENTAL LIABILITIES
- 1301 GENERAL
- 1302 ACCOUNTING POLICY FOR ENVIRONMENTAL LIABILITIES
- 1303 ACCOUNTING PROCEDURES FOR RECORDING ENVIRONMENTAL LIABILITIES
- MIL-STD-882D
- MIL-STD-1472F
- MIL-STD-1474D
- USC Title 33