Real Property Financial Reporting Responsibilities Policy Update (FMP #19-05)Īpplication of Capitalization Thresholds for General Property, Plant, and Equipment (FPM19-01)Įarly Implementation of Statement of Federal Financial Accounting Standards 55, Amending Inter-Entity Cost Provisions Inventory and Related Property Accounting Policy RequirementsĪccounting Policy Update for the Expense Recognition of OM&SĪlternative Valuation Methodologies for Establishing Opening Balances for Inventory, Operating Materials and Supplies, and Stockpile Materialsīaseline Valuation and Certification for Department of Defense (DoD) Inventory and Operating Materials and SuppliesĪccounting and Reporting Contract Financing Payments Write-off of Aged Accounts Receivable Due from the PublicĪccounting Treatment of Long Range Ballistic Missiles Policy Changes to the DoDFMR Related to Receivables Use of Operation and Maintenance (O&M) Funds Under Contingency Construction Authority for Construction Projects Outside the United StatesĬlarification of Fund Balance with Treasury (FBWT) Reconciliation RequirementsĭoD Financial Management Regulation, Volume 4, Chapter 2, "Accounting for Cash and Fund Balances with Treasury (FBWT)"
Guidance on the use of Operation and Maintenance (O&M) Funds under Contingency Construction Authority (CCA) for Construction Projects inside the United States Central Command Area of ResponsibilityĬlarifying Guidance on the Use of Operation and Maintenance (O&M) Funds Under Contingency Construction Authority for Construction Projects Outside the United States Guidance for Title Notifications - Authorized Cost and Scope of Work Variations Related to the FY 2011 Military Construction Authorizations and Appropriations Guidance on the use of Operation and Maintenance Funds under Contingency Construction Authority for Construction Projects inside the United States Central Command Area of Responsibility (AOR) or Certain Countries in the United States Africa Command (AOR) Guidance on the use of Operation and Maintenance Funds under Contingency Construction Authority for Construction Projects inside the United States Central Command Area of Responsibility (AOR) or Certain Countries in the United States Africa Command AOR Ship Overhaul Work – Availability of Appropriations for Unusual Cost Overruns and for Changes in Scope of Work (FPM21-06) Policy Change for the Treatment of Proceeds from Assets Sold for Replacement Under Section 21 of the Arms Export Control Actĭormant Account Review Quarterly (FPM18-02)Īccounting Policy Update for Triannual Review of Obligations and Unfilled Orders Guidance on the use of Operation and Maintenance (O&M) Funds under Contingency Construction Authority (CCA) for Construction Projects inside the United States Central Command Area of Responsibility (AOR) or AOR and Area of Interest of the Combined Task Force-Horn of Africa No archived policy memoranda are applicable for Volume 2A at this time.Ĭash Management Policy for the Defense Working Capital Fund Activities (FPM21-03) Requirement to Record the Office of Management and Budget Object Class Codes and Product Service Codes on All Purchase Requests and Commitments Internal Controls and Audit Trails for System Database Changesįiscal Year 2016 Department of Defense Chart of Accounts Standard Financial Information Structure 10.0 Maintenance Release Attribute Alignment Fileĭepartment of Defense Standard General Ledger Account Alignment and Exemption Guidanceĭepartment of Defense (DoD) Standard Chart of Accounts (SCOA), Transactions, and Post ing Guidance in Standard Financial Information Structure (SFlS) Update for Fiscal Year (FY) 2010 and FY 20 I I Definitions Related to Fund Balance with Treasury (FPM 20-11)ĭoD SLOA - Accounting Classification 9-14- 2012
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