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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)

20000927 008 DISTRIBUTION STATEMENT A Approved for Public Release Distribution Unlimited "' /> AGcTO?-ra^ Sctnn

UNDER SECRETARY OF DEFENSE

1100 DEFENSE PENTAGON WASHINGTON, DC 20301-1100

COMPTROLLER

MAR 11 1997

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

Volume 11A

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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

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

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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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