DODD 7000.14-R VOL 12 RPT 04/01/05
SPECIAL ACCOUNTS FUNDS AND PROGRAMS (WITH CHANGES THROUGH MARCH 2006)
|Publication Date:||1 April 2005|
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 12 of the "DoD Financial Management Regulation" establishes policies and procedures for "Special Accounts Funds and Programs."
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-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 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.