DoD 7000.14 - R DEPARTMENT OF DEFENSE FINANCIAL …

DoD 7000.14 - R

DEPARTMENT OF DEFENSE FINANCIAL MANAGEMENT REGULATION VOLUME 14: "ADMINISTRATIVE CONTROL OF FUNDS AND ANTIDEFICIENCY ACT VIOLATIONS"

UNDER SECRETARY OF DEFENSE (COMPTROLLER)

DoD 7000.14-R

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Financial Management Regulation

Volume 14, Chapter 1 * January 2009

VOLUME 14, CHAPTER 1: "ADMINISTRATIVE CONTROL OF FUNDS" SUMMARY OF MAJOR CHANGES All changes are denoted by blue font.

Substantive revisions are denoted by an * 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 October 2002 is archived.

PARAGRAPH Title

Various

EXPLANATION OF CHANGE/REVISION Changed title of chapter from "Administrative Control of Appropriations" to "Administrative Control of Funds". Added hyperlinks to authoritative sources.

0101 010204 010206 010210 010102

0102 010205.L

010206.B.6 010206.D.3 010208.D.2

010210 010211

Deleted reference to Volume 14, Appendix A and incorporated Appendix A into this chapter.

Deleted reference to DoD Directive 7200.1, "Administrative Control of Appropriations", which was canceled on May 3, 2006. Changed title of section from "Policy" to "Policy and Procedures". Updated reference to the managers' control program. DoD Instruction 5010.40, "Managers' Internal Control (MIC) Program Procedures" was established on January 4, 2006 and DoD Directive 5010.38, "Management Control Program" was canceled on April 3, 2006. Added preparation procedures for a Standard Form 1151. Clarified the role of officials responsible for reimbursable authority. Added Foreign Military Sales exception as noted in paragraph 010206.D.5.a. Clarified those responsible for financial management systems. This paragraph was 0102010 of previous version.

PURPOSE Update Update Update

Delete

Update Update

Add Update Update Update Update

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Financial Management Regulation

Volume 14, Chapter 1 * January 2009

PARAGRAPH 010211.A.1

Appendix A

EXPLANATION OF CHANGE/REVISION Incorporated policy from the Office of the Under Secretary of Defense (Comptroller) memorandum of September 5, 2008, titled "Antideficiency Act (ADA) Policy and Metrics".

Deleted Appendix A and incorporated procedures for the administrative control of funds into this chapter.

PURPOSE Add

Delete

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DoD 7000.14-R

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Financial Management Regulation Table of Contents

Volume 14, Chapter 1 * January 2009

VOLUME 14, CHAPTER 1: "ADMINISTRATIVE CONTROL OF FUNDS" .......................... 1

0101 PURPOSE ...................................................................................................................... 4

010101. Definitions ............................................................................................................ 4 *010102. Provisions ............................................................................................................. 4

0102 POLICY AND PROCEDURES..................................................................................... 4

010201. 010202. 010203. 010204. 010205. 010206. 010207. 010208. 010209. *010210. 010211.

Defense-wide Appropriations .............................................................................. 4 Administrative Control Systems .......................................................................... 4 Reporting Requirements for Administrative Control Systems ............................ 5 Delegations of Authority...................................................................................... 5 Statutory Limitations and Duties of DoD Officials ............................................. 5 Apportionments, Allocations, Allotments, and Reimbursable Orders................. 6 Obligations and Expenditures ............................................................................ 12 Administrative Control of Revolving Funds ...................................................... 13 Records............................................................................................................... 14 Financial Management Systems......................................................................... 14 Annual Report of Evaluation ............................................................................. 15

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Financial Management Regulation CHAPTER 1

Volume 14, Chapter 1 * January 2009

ADMINISTRATIVE CONTROL OF FUNDS

0101 PURPOSE

This chapter establishes policy and procedures for the administrative control of funds as prescribed in and required by section 1514(a) of Title 31, United States Code. Procedures and details for controlling available funds are also contained in this chapter. The Department of Defense (DoD) Components are required to establish and maintain effective controls over appropriations and other funds in accordance with this chapter.

010101.

Definitions

Definitions of terms used in this volume are contained in the Glossary.

*010102. Provisions

The provisions of this volume take precedence over any conflicting guidance in other volumes of this Regulation or other DoD regulations, manuals, instructions, or directives.

0102 POLICY AND PROCEDURES

010201.

Defense-wide Appropriations

Unless otherwise specified, for purposes of this volume, the Office of the Under Secretary of Defense (Comptroller) (Program/Budget) is considered a "DoD Component" for matters involving Defense-wide (Treasury Symbol "97") appropriations.

010202.

Administrative Control Systems

DoD Components must:

A. Design systems for the administrative control of funds so that formal administrative subdivisions of funds are placed at the highest practical organizational level consistent with effective and efficient management.

B. Restrict the use of limitations on available funds to those necessary to comply with statutory provisions, such as those imposed by the appropriate DoD Authorization or DoD Appropriations Act, or to address specific management requirements.

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