Volume 3, Chapter 11 - U.S. Department of Defense
DoD 7000.14-R
Financial Management Regulation
Volume 3, Chapter 11 * September 2021
VOLUME 3, CHAPTER 11: "UNMATCHED DISBURSEMENTS, NEGATIVE UNLIQUIDATED OBLIGATIONS, AND IN-TRANSIT DISBURSEMENTS"
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 April 2015 is archived.
PARAGRAPH All All
All
EXPLANATION OF CHANGE/REVISION
Verified all references and updated where appropriate. Corrected acronym usage, hyperlinks, and format. Removed obsolete terminology that established research and reconciliation requirements based on the location of the accounting offices; and aligned requirements with the Treasury Financial Manual. Deleted definitions duplicated in this chapter that exist in the Glossary; and moved other definitions located throughout the chapter to the "Definitions" section.
PURPOSE Revision Revision
Deletion
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DoD 7000.14-R
Financial Management Regulation Table of Contents
Volume 3, Chapter 11 * September 2021
VOLUME 3, CHAPTER 11: "UNMATCHED DISBURSEMENTS, NEGATIVE UNLIQUIDATED OBLIGATIONS, AND IN-TRANSIT DISBURSEMENTS"......................... 1
1.0 GENERAL (1101) ............................................................................................................. 5
1.1
Purpose (110101) ................................................................................................. 5
1.2
Authoritative Guidance (110102)......................................................................... 5
2.0 DEFINITIONS (1102)....................................................................................................... 6
3.0 MATCHING DISBURSEMENTS TO OBLIGATIONS (1103) ...................................... 7
4.0 OVERAGED UMDs/NULOs (1104) ................................................................................ 8
4.1
Current and Expired Accounts (110401) ............................................................. 8
4.2
Accounts Closed/Scheduled to Close at Fiscal Year-End (110402) .................... 9
4.3
Expenditure Controls (110403).......................................................................... 11
5.0 RESPONSIBILITIES FOR FUNDING OVERAGED UMDs AND NULOs (1105) .... 11
5.1
Accounting Offices (110501)............................................................................. 11
5.2
Disbursing Offices (110502).............................................................................. 14
5.3
Office of the Under Secretary of Defense (Comptroller) (110503) ................... 14
5.4
Fund Holders (110504) ...................................................................................... 15
6.0 PRIORITIES FOR RESEARCHING AND CORRECTING UMDs (1106) .................. 16
6.1
First Priority (110601)........................................................................................ 16
6.2
Second Priority (110602) ................................................................................... 16
6.3
Third Priority (110603) ...................................................................................... 16
6.4
Secondary-Level Priorities (110604) ................................................................. 16
7.0 RESEARCH REQUIREMENTS FOR OVERAGED NULOs/UMDs (1107) ............... 17
7.1
General Requirements (110701) ........................................................................ 17
7.2
Contracts (110702) ............................................................................................. 17
7.3
Reimbursable Order/Military Interdepartmental Purchase Request (110703)... 18
7.4
Travel Orders (110704) ...................................................................................... 19
7.5
Military Standard Requisitioning and Issue Procedures Requisitions (110705) 19
7.6
Unidentified Document Numbers (110706)....................................................... 20
7.7
Other Transactions (110707).............................................................................. 20
8.0 REQUEST TO DISCONTINUE UMD/NULO RESEARCH (1108) ............................ 21
8.1
Research Decision (110801) .............................................................................. 21
8.2
Minimum Criteria for Discontinuance (110802) ............................................... 21
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DoD 7000.14-R
Financial Management Regulation Table of Contents (Continued)
Volume 3, Chapter 11 * September 2021
8.3
Reporting Continued Research Efforts (110803)............................................... 22
9.0 CORRECTION/POSTING DISBURSEMENTS ? APPROPRIATED FUNDS (1109) 22
9.1
General Requirements (110901) ........................................................................ 22
9.2
Correction of Disbursement ? Current/Expired Appropriation (110902) .......... 23
9.3
Correction of Disbursement ? Closed Appropriation (Before Closure) (110903)
..............................................................................................23
9.4
Correction of Disbursement ? Closed Appropriation (After Closure) (110904) 25
9.5
Posting Requirements ? Unidentified Obligation (110905)............................... 27
9.6
Posting Requirements ? Discontinued Research Approved (110906) ............... 29
10.0 CORRECTION/POSTING DISBURSEMENTS ? WORKING CAPITAL FUNDS (1110) ......................................................................................................30
10.1
General Requirements (111001) ........................................................................ 30
10.2
Posting Requirements ? Identified Obligation (111002) ................................... 30
10.3
Posting Requirements ? Unidentified Obligation (111003)............................... 32
10.4
Posting Requirements ? Discontinued Research Approved (111004) ............... 34
11.0 CORRECTION/POSTING DISBURSEMENTS ? FOREIGN MILITARY SALES TRUST FUND (1111) ............................................................................................................... 35
11.1
General Requirements (111101) ........................................................................ 35
11.2
Special Notification Requirements (111102) ..................................................... 35
11.3
Posting Requirements ? Identified Obligation (111103) ................................... 35
11.4
Posting Requirements ? Unidentified Obligation (111104)............................... 36
11.5
Posting Requirements ? Discontinued Research Approved (111105) ............... 38
12.0 CORRECTIONS OF DISBURSEMENTS ? MULTIPLE FUND TYPES (1112) ..... 38
13.0 CORRECTIONS REQUIRING NEW DISBURSEMENTS OR COLLECTIONS (1113) ......................................................................................................38
13.1
General Requirements (111301) ........................................................................ 38
13.2
Current/Expired Appropriation or Working Capital/Trust Fund (111302)........ 38
13.3
Closed Appropriation (111303) ......................................................................... 39
14.0 PROCESSING IN-TRANSIT DISBURSEMENTS (1114) ........................................ 40
14.1
General Requirements (111401) ........................................................................ 40
14.2
Reasons In-Transits Occur (111402).................................................................. 41
14.3
Required Documentation (111403) .................................................................... 42
14.4
Processing Cross-Disbursed In-transit Disbursements (111404)....................... 43
14.5
Additional Responsibilities for Resolving In-transit Disbursements (111405) . 44
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DoD 7000.14-R
Financial Management Regulation Table of Contents (Continued)
Volume 3, Chapter 11 * September 2021
15.0 REPORTING REQUIREMENTS (1115).................................................................... 45
15.1
Data Collection Requirements (111501)............................................................ 45
15.2
Monthly Reporting Requirements (111502) ...................................................... 45
16.0 RECORD RETENTION (1116) .................................................................................. 45
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DoD 7000.14-R
Financial Management Regulation CHAPTER 11
Volume 3, Chapter 11 * September 2021
UNMATCHED DISBURSEMENTS, NEGATIVE UNLIQUIDATED OBLIGATIONS, AND IN-TRANSIT DISBURSEMENTS
1.0 GENERAL (1101)
1.1 Purpose (110101)
This chapter prescribes the accounting standards and related management requirements necessary to establish and maintain financial control over disbursement, collection, and adjustment transactions affecting the fund balances with the U.S. Department of the Treasury (Treasury) and cash resources that are not part of the fund balance with Treasury. This chapter also prescribes the requirements for researching and correcting unmatched disbursements (UMDs), negative unliquidated obligations (NULOs), and in-transit disbursements.
1.2 Authoritative Guidance (110102)
The accounting policy and related requirements prescribed by this chapter are in accordance with (IAW) the applicable provisions of:
1.2.1. Title 36, Code of Federal Regulations, parts 1220 and 1236, (36 CFR parts 1220 and 1236)
1.2.2. Title 31, United States Code, section 1501 (31 U.S.C. ? 1501)
1.2.3. 31 U.S.C. ?? 1551 - 1557
1.2.4. 44 U.S.C. ?? 3101 ? 3107 and 3301 - 3303
1.2.5. Office of Management and Budget (OMB) Circular A-123
1.2.6. Treasury Financial Manual, Volume 1, Part 2, Chapter 3100 (1 TFM 2-3100)
1.2.7. 1 TFM 2-5100
1.2.8. Defense Logistics Manual (DLM) 4000.25, Defense Logistics Management Standards (DLMS), Volume 4
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