DoD 7000.14 - R DEPARTMENT OF DEFENSE FINANCIAL …

DoD 7000.14 - R

DEPARTMENT OF DEFENSE FINANCIAL MANAGEMENT REGULATION

VOLUME 5: "DISBURSING POLICY" UNDER SECRETARY OF DEFENSE

(COMPTROLLER)

DoD 7000.14-R

2B

Financial Management Regulation

Volume 5 Crosswalk

Volume 5, Crosswalk * August 2015

New Chapters

Chapter 1

Title

Purpose, Organization, and Duties

Former Archived Chapters

Chapter 1

Chapter 2

Disbursing Offices, Officers, and Agents

Chapter 2 Chapter 22

Chapter 3

Obtaining and Safeguarding Public Funds

Chapter 3 Chapter 5 (transfers) Chapter 18

Chapter 4

Accommodation Exchange

Chapter 4 Chapter 23

Chapter 5

Certifying Officers, Departmental Accountable Chapter 33 Officials, and Review Officials

Chapter 6 Physical Losses of Funds, Erroneous Payments, Chapter 6 and Overages

Chapter 7

U. S. Treasury Checks

Chapter 7 Chapter 8 Chapter 9

Chapter 8

Collections

Chapter 10

Chapter 9

Disbursements

Chapter 11

Chapter 10

Smart Cards for Financial Applications

Chapter 17

Chapter 11

Electronic Commerce and Deposit of Public Funds

Chapter 5 (deposits) Chapter 24

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DoD 7000.14-R

2B

New Chapters

Chapter 12

Financial Management Regulation

Title

Questionable and Fraudulent Claims

Volume 5, Crosswalk * August 2015

Former Archived Chapters

Chapter 25 Appendix E

Chapter 13

Foreign Disbursing Operations

Chapter 12 Chapter 13 Chapter 16

Chapter 14

Limited Depositary Checking Accounts

Chapter 14

Chapter 15

Disbursing Officer Accountability Reports

Chapter 19 Chapter 20 Chapter 21

Chapter 16 Chapter 28

Safekeeping Funds and Valuables for Individuals and Morale, Welfare, and

Recreation Activities Management and Collection of Individual Debt

Chapter 27 Chapter 28

Chapter 34

Financial Institutions on DoD Installations

Canceled

Appendix A Quarterly Verification of Cash and Other Assets Appendix A

Appendix B

Travelers' Check Program

Chapter 3

Definitions

Definitions

Definitions

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DoD 7000.14-R

2B

Financial Management Regulation

Volume 5, Chapter 1 * February 2014

VOLUME 5, CHAPTER 1: "PURPOSE, ORGANIZATION, AND DUTIES"

SUMMARY OF MAJOR CHANGES

All changes are in 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 in bold, italic, blue, and underlined font.

The previous version dated August 2010 is archived.

PARAGRAPH 010102

010103.B. 010202

010203

010303

010305 010305.C.

010306

EXPLANATION OF CHANGE/REVISION

Added submission of recommendations for change and requests for exception or deviation. Updated systems and forms in use on this volume's original publication date, December 16, 1993. Changed organizational name from DFAS Disbursing and Debt Management Policy Division to DFAS Disbursing Policy and Treasury Initiatives Division Updated responsibilities for adherence to this volume, specifically as it relates to a commander's responsibility to monitor disbursing operations. Incorporated former paragraph 010204 (renumbers former paragraph 010205 accordingly). Cancelled Director, Accounting and Finance Policy, OUSD(C) Memorandum, August 22, 2006, "Department of Defense (DoD) Accountable Officials ? Local Nationals Abroad and Contractor or Contractor Support Personnel." Expanded on definition and responsibilities of accountable officials to include disbursing officials, certifying officers, and departmental accountable officials to include appointments of foreign local nationals. Added internal management controls. Added and expanded electronic and digital signature. Moved Foreign Assets Control Regulations from Chapter 23 and expanded it to address all payments to ineligible recipients.

PURPOSE Addition Revision Revision

Revision

Cancelation

Addition Addition Addition

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DoD 7000.14-R

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Financial Management Regulation Table of Contents

Volume 5, Chapter 1 * February 2014

VOLUME 5, CHAPTER 1: "PURPOSE, ORGANIZATION, AND DUTIES"........................... 1

0101 PURPOSE ...................................................................................................................... 3

010101. Authority............................................................................................................... 3 *010102. Recommended Changes and Requests for Deviation or Exception ..................... 3 010103. Use of This Volume ............................................................................................. 3

0102 ORGANIZATION ......................................................................................................... 4

010201. 010202. *010203. 010204.

Defense Finance and Accounting Service (DFAS).............................................. 4 DFAS Disbursing Policy and Treasury Initiatives Division ................................ 4 DoD Disbursing Offices and Officers .................................................................. 4 Certifying Officers and Departmental Accountable and Payment Review Officials................................................................................................................ 4

*0103 ACCOUNTABILITY AND RESPONSIBILITY ...................................................... 5

010301. 010302. 010303. 010304. 010305. 010306.

General ................................................................................................................. 5 Knowledge of Laws Governing Disbursements................................................... 5 Accountable Officials........................................................................................... 5 Accountable Officials and Inherently Governmental Functions.......................... 6 Internal Management Controls............................................................................. 7 Prohibited Payments............................................................................................. 9

0104 PUNITIVE PROVISIONS............................................................................................. 9

010401. Misuse of Public Funds ........................................................................................ 9 010402. Conspiracy to Defraud the Government............................................................... 9

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