DoD 7000.14 - R DEPARTMENT OF DEFENSE FINANCIAL …

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 * June 2021

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 March 2019 is archived.

PARAGRAPH

Policy Memo

1.0 (0101)

4.2 (010402)

3.1 (010301)

8.5 (010805)

EXPLANATION OF CHANGE/REVISION

The Deputy Chief Financial Officer's policy memorandum, "New Treasury Account Symbols to Record Patent Royalty Activities" dated October 17, 2017 was incorporated into the chapter and cancelled. Added additional authoritative source, Office of Management and Budget Circular A-11. This Circular contains fund account symbol descriptions and guidance. Added subparagraph titled "Custodial Accounts" in accordance with Treasury Financial Manual (TFM), Volume I, Part 2, Chapter 1500, "Description of Accounts Relating to Financial Operations." Deleted content that directed defense agencies to cite 097R3210 "General Fund Proprietary Receipts, Defense Military, Not Otherwise Classified" for unknown collections. The updated guidance for these collections are specified in subparagraph 8.5. Added subparagraph titled "Unclaimed Collections" in accordance with TFM, Volume I, Part 6, Chapter 3000, "Payments of Unclaimed Moneys and Refund of Moneys Erroneously Received and Covered."

PURPOSE Cancellation

Addition Addition

Deletion

Addition

1-1

DoD 7000.14-R

Financial Management Regulation Table of Contents

Volume 12, Chapter 1 * June 2021

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

1.0 GENERAL (0101) ............................................................................................................. 4

1.1

Overview (010101) .............................................................................................. 4

1.2

Purpose (010102) ................................................................................................. 4

1.3

Authoritative Guidance (010103) ........................................................................ 4

2.0 FUND GROUPS (0102) .................................................................................................... 4

2.1

Fund Groups and Symbols (010201) ................................................................... 4

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

2.2

Additions and Deletions (010202) ....................................................................... 5

3.0 GENERAL FUNDS (0103)............................................................................................... 5

3.1

General Fund Receipt Accounts (0000-3399) (010301) ...................................... 5

3.2

General Fund Expenditure Accounts (0000-3899) (010302)............................... 6

4.0 CLEARING, DEFAULT, and CUSTODIAL ACCOUNTS (3500-3885) (0104) ............ 6

4.1

Budget Clearing Account (010401) ..................................................................... 7

*4.2

Custodial Accounts (010402)............................................................................... 7

4.3

Undistributed Intragovernmental Payments Account (010403) .......................... 7

4.4

Temporary Account Requirement (010404) ........................................................ 7

5.0 MANAGEMENT FUND ACCOUNTS (3900-3999) (0105) ........................................... 7

5.1

Policy (010501) .................................................................................................... 7

5.2

Responsibilities (010502)..................................................................................... 8

6.0 REVOLVING FUNDS (4000-4999) (0106) ..................................................................... 8

6.1

General (010601) ................................................................................................. 9

6.2

DoD Public Enterprise Revolving Funds (4000-4499) (010602) ...................... 10

6.3

Intragovernmental Revolving Funds (4500-4999) (010603) ............................. 11

7.0 SPECIAL FUNDS (5000-5999) (0107) .......................................................................... 12

7.1

Special Fund Receipt Accounts (010701).......................................................... 12

7.2

Special Fund Expenditure Accounts (010702) .................................................. 12

8.0 DEPOSIT FUNDS (6000-6999) (0108) .......................................................................... 12

8.1

Monies Withheld (010801) ................................................................................ 12

8.2

Deposits from Outside Sources (010802) .......................................................... 12

1-2

DoD 7000.14-R

Financial Management Regulation Table of Contents (Continued)

Volume 12, Chapter 1 * June 2021

8.3

Monies Awaiting Distribution (010803) ............................................................ 13

8.4

Unidentified Remittances (010804) ................................................................... 13

*8.5

Unclaimed Collections (010805) ....................................................................... 13

9.0 TRUST FUNDS (8000-8999) (0109).............................................................................. 13

9.1

Trust Fund Receipt Accounts (010901) ............................................................. 13

9.2

Trust Fund Expenditure Accounts (010902) ...................................................... 14

9.3

Trust Revolving Funds (8400-8499) (010903) .................................................. 14

10.0 AVAILABLE RECEIPTS (0110)................................................................................ 14

11.0 UNAVAILABLE RECEIPTS (0111) .......................................................................... 14

12.0 TRANSFER APPROPRIATION ACCOUNTS (0112)............................................... 15

*13.0 PATENT ROYALTY ACTIVITIES (0113)................................................................ 15

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

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

1-3

DoD 7000.14-R

Financial Management Regulation CHAPTER 1

Volume 12, Chapter 1 * June 2021

FUNDS

1.0 GENERAL (0101)

1.1 Overview (010101)

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 (010102)

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 (010103)

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 (0102)

2.1 Fund Groups and Symbols (010201)

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

1-4

 ................
................

In order to avoid copyright disputes, this page is only a partial summary.

Google Online Preview   Download