DoD 7000.14 - R DEPARTMENT OF DEFENSE FINANCIAL MANAGEMENT ...

DoD 7000.14 - R

DEPARTMENT OF DEFENSE FINANCIAL MANAGEMENT REGULATION VOLUME 12: "SPECIAL ACCOUNTS, FUNDS AND

PROGRAMS" UNDER SECRETARY OF DEFENSE

(COMPTROLLER)

DoD 7000.14-R

Financial Management Regulation

Volume 12, Chapter 1 * February 2023

VOLUME 12, CHAPTER 1: "FUNDS"

SUMMARY OF MAJOR CHANGES

Changes are identified in this table and also denoted by blue font.

Substantive revisions are denoted by an asterisk (*) symbol preceding the section, paragraph, table, or figure that includes the revision.

Unless otherwise noted, chapters referenced are contained in this volume.

Hyperlinks are denoted by bold, italic, blue, and underlined font.

The previous version dated June 2021 is archived.

PARAGRAPH All

13.0

EXPLANATION OF CHANGE/REVISION

Verified and corrected hyperlinks. The authority to retain and spend the patent royalty's collections is in permanent law, the funds are considered mandatory. USSGL 426600 provides direct budget authority on line 1800 (mandatory) of the SF 132, and SF-133.

PURPOSE Revision

Revision

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DoD 7000.14-R

Financial Management Regulation Table of Contents

Volume 12, Chapter 1 * February 2023

VOLUME 12, CHAPTER 1: "FUNDS" ........................................................................................ 1

1.0 GENERAL......................................................................................................................... 4

1.1

Overview .............................................................................................................. 4

1.2

Purpose ................................................................................................................. 4

1.3

Authoritative Guidance ........................................................................................ 4

2.0 FUND GROUPS ............................................................................................................... 4

2.1

Fund Groups and Symbols ................................................................................... 4

Table 1-1. Fund Groups and Symbols..................................................................................... 5

2.2

Additions and Deletions ....................................................................................... 5

3.0 GENERAL FUNDS .......................................................................................................... 5

3.1

General Fund Receipt Accounts (0000-3399)...................................................... 5

3.2

General Fund Expenditure Accounts (0000-3899) .............................................. 6

4.0 CLEARING, DEFAULT, and CUSTODIAL ACCOUNTS (3500-3885)........................ 6

4.1

Budget Clearing Account ..................................................................................... 7

4.2

Custodial Accounts .............................................................................................. 7

4.3

Undistributed Intragovernmental Payments Account .......................................... 7

4.4

Temporary Account Requirement........................................................................ 7

5.0 MANAGEMENT FUND ACCOUNTS (3900-3999) ....................................................... 7

5.1

Policy.................................................................................................................... 7

5.2

Responsibilities .................................................................................................... 8

6.0 REVOLVING FUNDS (4000-4999)................................................................................. 8

6.1

General ................................................................................................................. 9

6.2

DoD Public Enterprise Revolving Funds (4000-4499) ...................................... 10

6.3

Intragovernmental Revolving Funds (4500-4999)............................................. 11

7.0 SPECIAL FUNDS (5000-5999) ...................................................................................... 12

7.1

Special Fund Receipt Accounts ......................................................................... 12

7.2

Special Fund Expenditure Accounts .................................................................. 12

8.0 DEPOSIT FUNDS (6000-6999)...................................................................................... 12

8.1

Monies Withheld ................................................................................................ 12

8.2

Deposits from Outside Sources .......................................................................... 12

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DoD 7000.14-R

Financial Management Regulation Table of Contents (Continued)

Volume 12, Chapter 1 * February 2023

8.3

Monies Awaiting Distribution............................................................................ 13

8.4

Unidentified Remittances................................................................................... 13

8.5

Unclaimed Collections ....................................................................................... 13

9.0 TRUST FUNDS (8000-8999) ......................................................................................... 13

9.1

Trust Fund Receipt Accounts............................................................................. 13

9.2

Trust Fund Expenditure Accounts ..................................................................... 14

9.3

Trust Revolving Funds (8400-8499) .................................................................. 14

10.0 AVAILABLE RECEIPTS............................................................................................ 14

11.0 UNAVAILABLE RECEIPTS...................................................................................... 14

12.0 TRANSFER APPROPRIATION ACCOUNTS .......................................................... 15

*13.0 PATENT ROYALTY ACTIVITIES ........................................................................... 15

Figure 1-1. Management Fund Requirements .......................................................................... 16

Figure 1-2. Uniform Format for Management Fund Account Charters ................................... 18

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DoD 7000.14-R

Financial Management Regulation CHAPTER 1

Volume 12, Chapter 1 * February 2023

FUNDS

1.0 GENERAL

1.1 Overview

This chapter prescribes a comprehensive description of account symbols and their operation within fund groups. Account symbols are the basis for reporting the Department of Defense (DoD) financial transactions. The U.S. Department of the Treasury (Treasury), Bureau of the Fiscal Service (Fiscal Service) and the Office of Management and Budget (OMB) assign account symbols consistent with the principals and standards prescribed by the Comptroller General of the United States. Fiscal Service assigns account symbols to agencies after considering the government's relationship to the accounts, the sources of the receipts, and the availability of the funds for expenditure. Receipt account symbols are arranged numerically within each fund group; that is, general, special, and trust funds. Expenditure account symbols (appropriations) and other fund accounts are arranged numerically by general, revolving, special, deposit, and trust fund groups.

1.2 Purpose

The purpose of this chapter is to define receipt, appropriation, and other fund account symbols relating to financial operations and accounting transactions of the Department. Fund account symbols are not the same as the United States Standard General Ledger (USSGL) accounts prescribed in Volume 1, Chapter 7.

1.3 Authoritative Guidance

The accounting policy and related requirements prescribed by this chapter are in accordance with the applicable provisions of:

1.3.1. Treasury Financial Manual (TFM), Supplement to Volume I;

1.3.2. Federal Account Symbols and Titles (FAST) Book; and

1.3.3. OMB Circular A-11, Preparation, Submission and Execution of the Budget.

These authorities describe the various categories of Federal Government fund account symbols.

2.0 FUND GROUPS

2.1 Fund Groups and Symbols

All accounts are identified by fund groups through assignment of numeric and/or alphanumeric account symbols. The symbol assigned to an account is determined after

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