DEPARTMENT OF DEFENSE FINANCIAL MANAGEMENT REGULATION VOLUME 10 ... - DTIC

DOD 7000.14-R

DEPARTMENT OF DEFENSE

FINANCIAL MANAGEMENT

REGULATION

VOLUME 10

CONTRACT PAYMENT

POLICY AND PROCEDURES

CVJ

* JUNE 1997 *

UNDER SECRETARY OF DEFENSE

(COMPTROLLER)

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New Text Document.txt

28 Jul 97

This paper was downloaded from the Internet.

Distribution Statement A:

Approved for public release;

distribution is unlimited.

POC: Under Secretary of Defense

(Comptroller)

UNDER SECRETARY OF DEFENSE

1100 DEFENSE PENTAGON

WASHINGTON DC 20301-1100

FEB'-8 B96

COMPTROLLER

FOREWORD

This Volume of the Department of Defense Financial Management Regulation (DoDFMR) is issued

under the authority of DoD Instruction 7000.14, "DoD Financial Management Policy and Procedures." 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, nonppropriated, working capital, revolving and trust fund

activities. In addition, it directs statutory and regulatory financial reporting requirements.

This Volume of the Regulation contains provisions covering financial authorizations for contract

Payments and collections. This Volume incorporated some of the payment policy and procedures from

the Defense Logistics Agency Manual, 7000.1, Accounting and Finance Manual; Army Regulation 37-1;

Air Force Regulation 177-102; Navy Comptroller Manual NAVSO P-1000, Volume 4; Marine Corps

4200.15F, Marine Corps Purchasing Procedures Manual, and Marine Corps Orders 7000.16, 7000.17, and

7000.18; and DoD Accounting Manual 7220.9-M.

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

Departments, the Chairman, Joint Chiefs of Staff and Joint Staff; the Unified Combatant Commands, the

Inspector General of the DoD, 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 it is adhered to in day-to-day 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/regulations

without the prior written approval of the Office of the Under Secretary of Defense (Comptroller).

The reporting requirements contained in this regulation are exempt from licensing in accordance with

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

November 1986.

Forward recommended changes to this Volume of the Regulation through channels to the address

below. Submit requests for deviations from or exceptions to specific standards, with justification to:

Office of the Under Secretary of Defense (Comptroller)

1100 Defense Pentagon

Washington, DC 20301-1100

The Defense Finance and Accounting Service will provide copies of this Volume of the Regulation

through its normal publications channels. Other Federal Agencies and the public may obtain copies of

this Volume from the National Technical Information Service, 5285 Port Royal Road, Springfield, VA

22161, telephone (703) 487-4650.

John J. Hamre

O

DoD Financial Management Regulation

Volume 10, 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:

8.

Procedures

9.

1.

General Financial Management

Information, Systems, and Codes

2.

Presentation

Budget

Formulation

Pay

Policy

and

Civilian

Pay

Policy

and

10.

Procedures

Travel Policy and Procedures

Contract Payment Policy and

and

Reimbursable Operations, Policy

11.

and Procedures

3.

Budget Execution - Availability

and use of Budgetary Resources

4.

Procedures

Accounting

5.

Procedures

Disbursing

6.

Military

Procedures

Policy

12.

Programs

Special Accounts, Funds and

and

13.

Nonappropriated Funds Policy

and Procedures

Policy

and

14.

Administrative Control of Funds

and Antideficiency Act Violations

Reporting Policy and Procedures

15.

Procedures

Security Assistance Policy and

AUTHORIZATION

This Regulation is issued by the USD(C)

under authority of Department of Defense

Instruction 7000.14 "DoD Financial Management

Policy and Procedures."

PARAGRAPH NUMBERING SYSTEM

The paragraph numbering system of this Regulation is consistent for all 15 Volumes. The 6 digit

paragraph number and its subparagraph designators are formulated as follows:

PI

PI

PI

CHAPTER 1

SECTION 1

PARAGRAPH 1

A- 1. a. (1) (a)

SUBPARAGRAPHS

Volume 10, Introduction

DoD Financial Management Regulation

PUBLICATIONS SUPERSEDED

prevail.

This volume incorporates some of the

payment policy and procedures from the

following:

This volume does not provide desk

procedures for any contractor payment system at

any of the disbursing offices. Desk procedures

will be developed by each DFAS Center which

will enable them to support their current

payment system (s) until such time that all DoD

disbursing offices are operating under the same

payment system.

Defense Logistics Agency Manual 7000.1,

Accounting and Finance Manual.

DoD 7220.9-M, DoD Accounting Manual.

Army Regulation 37-1, Army Accounting

and Fund Control.

Air Force Regulation 177-102, Accounting

and Finance.

Navy Comptroller Manual, Disbursing,

NAVSO P-1000, Volume 4.

Marine Corps 4200.15F, Marine Corps

Purchasing Procedures Manual.

Marine Corps Order 7000.16, Processing

Vendor Invoices and Bills for Payment.

Marine Corps Order 7000.17, Preparation

of Invoices and Other Selected Documents for

Payment by the Marine Corps Finance Center.

Marine Corps Order 7000.18,

Requirements for Issuance of Internal Revenue

Service (IRS) Information Returns (IRS Form

1099-MISC).

However, the aforementioned manuals

and regulations have not been superseded, as

only selected parts of the manuals and

regulations were incorporated into this volume.

The long-range goal is to incorporate all DoD

Components payment regulations and manuals

into the "DoD Financial Management

Regulation." Until the transition is complete, the

applicable DoD Components' regulations and

manuals will continue to be used in conjunction

with this Regulation. In case of conflict between

this Regulation and the DoD Components'

regulation and manuals, this Regulation will

in

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