DOD 7000.14-R DEPARTMENT OF DEFENSE FINANCIAL MANAGEMENT - DTIC

DOD 7000.14-R

DEPARTMENT OF DEFENSE

FINANCIAL MANAGEMENT

REGULATION

VOLUME 11A

REIMBURSABLE OPERATIONS

POLICY AND PROCEDURES

SEPTEMBER 1997

(WITH CHANGES THROUGH APRIL 2000)

UNDER SECRETARY OF DEFENSE

(COMPTROLLER)

DISTRIBUTION STATEMENT A

Approved for Public Release

Distribution Unlimited

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UNDER SECRETARY OF DEFENSE

1100 DEFENSE PENTAGON

WASHINGTON, DC 20301-1100

MAR 11 1997

COMPTROLLER

FOREWORD

This Volume of the "Department of Defense Financial Management Regulation" is issued

under the authority of DoD Instruction 7000.14, "DoD Financial Management Policy and

Procedures," dated November 15, 1992. It governs financial management by establishing and

enforcing requirements, principles, standards, systems, procedures, and practices necessary to

comply with financial management statutory and regulatory requirements applicable to the

Department of Defense. It directs financial management requirements, systems, and functions for

all appropriated working capital, revolving, and trust fund activities. In addition, it directs statutory

and regulatory financial reporting requirements.

Volume 11A of the "DoD Financial Management Regulation" establishes policy and

procedures for Department of Defense Reimbursable Operations.

This Volume of the Regulation applies to the Office of the Secretary of Defense, the Military

Departments, the Chairman of the Joint Chiefs of Staff, the Unified combatant Commands, the

Inspector General of the Department of Defense, the Defense Agencies, and the DoD Field

Activities (hereafter referred to collectively as "DoD Components").

This Volume of the Regulation is effective immediately and is mandatory for use by all DoD

Components. Heads of DoD Components shall ensure that the provisions of this Volume are

adhered to in day-today operations and in the design, modification, and maintenance of their

Component's financial management and reporting system or systems. The Heads of DoD

Components shall not issue supplementary directives and/or regulations without the prior written

approval of the Office of the Under Secretary of Defense. (Comptroller).

The reporting requirements in this Regulation are exempt from licensing in accordance with

paragraph E.4.f. of DoD 8910.1-M, "DoD Procedures for Management of Information

Requirements," November 1986.

Recommended changes to and requests for deviations from or exceptions to the previsions of

this Volume of the Regulation should be forwarded through appropriate chain of command

channels along with specific justification, to

Office of the Under Secretary of Defense (Comptroller)

Director for Accounting Policy

1100 Defense Pentagon

Washington, DC 20301-1100

The Defense Finance and Accounting Service will provide copies of this Volume, and other

previously unpublished volumes, of this Regulation through its normal publication channels. Early

in 1997, all 15 volumes of the Financial Management Regulation will be available on the Internet

at: . Printed or CD-Rom copies of the Regulation may be

ordered through the Internet Homepage or directly from the Defense Automated Printing Service, at

1401 S. Fern Street, Arlington, VA 22202, or by telephone at 703) 607-5212.

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DoD Financial Management Regulation

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Volume 11A

DoD Financial Management Regulation

Volume 11A. Introduction

INTRODUCTION TO THE

DoD FINANCIAL MANAGEMENT REGULATION

GENERAL

The DoD Financial Management Regulation provides all DoD Components with the

policy, regulation, and procedures within the area of responsibility of the Under Secretary of

Defense (Comptroller) (USD(C)). The Regulation consists of the following 15 volumes:

1.

General Financial Management Information, Systems, and Requirements

2.

Budget Formulation and Presentation

3.

Budget Execution - Availability and Use of Budgetary Resources

4.

Accounting Policy and Procedures

5.

Disbursing Policy and Procedures

6.

Reporting Policy and Procedures

7.

Military Pay Policy and Procedures

8.

Civilian Pay Policy and Procedures

9.

Travel Policy and Procedures

10.

Contract Payment Policy and Procedures

11.

Reimbursable Operations, Policy and Procedures

12.

Special Accounts, Funds and Programs

13.

Nonappropriated Funds Policy and Procedures

14.

Administrative Control of Appropriations

15.

Security Assistance Policy and Procedures

AUTHORIZATION

This Regulation is issued by the USD(C) under authority of Department of Defense

Instruction 7000.14, "DoD Financial Management Policy and Procedures," dated November 15,

1992.

PARAGRAPH NUMBERING SYSTEM

The paragraph numbering system of this Regulation is consistent for all 15 volumes. The

six digit paragraph number and its subparagraph designators are formulated as follows:

01

CHAPTER 1

01

SECTION 1

01

PARAGRAPH 1

ui

A.l.a.(l)(a)

SUBPARAGRAPHS

DoD Financial Management Regulation

Volume 11 A. Publications Incorporated

PUBLICATIONS INCORPORATED

This Volume of the "DoD Financial Management Regulation" incorporates the policy and

procedures contained in the following publications:

DoD 7220.9-M

"DoD Finance and Accounting Manual" (Chapters 26 and 29).

DoDI 7220.1

"Regulations Governing the Use of Project Orders," May 4,1971.

DoDI 7230.7

"User Charges," January 29,1985.

DoDI 2010.1

"Support of International Military Activities," September 2,1981.

DoDI 2010.11

"Unit Exchange of Training and Related Support Between the United States

and Foreign Countries," March 28,1988.

DoDD 3200.11

"Major Range and Test Facility Base," September 29, 1980.

DoDI 7310.5

"Accounting for Production and Sale of Forest Products," January 25,1988.

IV

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