Appendix
J. World Wide Web Resources.
General
Acquisition & Business
Management. http://www.abm.rda.hq.navy.mil/
American Society of Military Comptrollers. http://asmconline.org
American Disabilities Act - Internet Compliant Requirements. http://www.section508.gov/index.cfm
Army PPBS Regulations. http://books.usapa.belvoir.army.mil/cgi-bin/bookmgr/BOOKS/R1_1/CCONTE
ASA
(FM&C). http://www.asafm.army.mil/secretariat/asafm.asp
ASN(FM&C). http://navweb.secnav.navy.mil/
Association of Government Accountants. http://www.agacgfm.org/
BUMED. http://navalmedicine.med.navy.mil/
CNO N7. https://ucso1.hq.navy.mil/n7/webbas01.nsf/(vwWebPage)/webbase.htm?OpenDocument&Set=1,Scope=N_7
CNO N8. https://ucso1.hq.navy.mil/n8/webbas01.nsf/(vwWebPage)/webbase.htm?OpenDocument&Set=1,Scope=N_8
Congressional Budget Office. http://www.cbo.gov
Congressional Research Service Reports. http://www.house.gov/markgreen/crs.htm
CRS Report:
Authorization and Appropriations for FY2003: Defense. http://www.house.gov/htbin/crsprodget?/ra/RL31305
Congressional Research Service: The Congressional Appropriations
Process. http://www.house.gov/rules/97-684.pdf
Constitution of the United States. http://www.archives.gov/exhibit_hall/charters_of_freedom/constitution/constitution_transcription.html
Core Competencies. http://www.jfmip.gov/jfmip/download/corecomps/itpfinal.pdf
CQ Weekly. http://library2.cqpress.com/cqweekly/
Defense Technical Information Center. http://www.dtic.mil
Defenselink. http://www.defenselink.mil
Department
of Veterans Affairs. http://www.va.gov/
DFAS Reference Library. http://www.dfas.mil/library/
DoD Education Activity. http://www.odedodea.edu/
DoN
IM - IT. http://www.doncio.navy.mil/
DoD Directives. http://www.dtic.mil/whs/directives/
DoD & Military
e-Journals. http://www.au.af.mil/au/aul/periodicals/dodelecj.htm
DWCF iCenter. http://www.dtic.mil/comptroller/dwcficenter/
Employment Standards Office of Workman's Comp. http://www.dol.gov/esa/regs/compliance/owcp/fecacont.htm
Federal Web Locator. http://www.infoctr.edu/fwl/
FedLaw. http://www.thecre.com/fedlaw/default.htm
Financial Management Regulations. http://www.dtic.mil/comptroller/fmr/
Financial Management Sites. http://library.nps.navy.mil/home/acqui.htm
Financial Officers Council. http://cfoc.gov
FirstGov. http://firstgov.gov
FY
budget and the DoD "Greenbook". http://www.dtic.mil/comptroller/budgetindex.html
FYDP Structure Management (OSD(PA&E)). http://www.ra.pae.osd.mil/fsm/
FY2004 Federal Budget. http://w3.access.gpo.gov/usbudget/
GAO and Comptroller General Reports. http://www.gao.gov/index.htm
GAO
Red Book. http://www.cfo.doe.gov/budget/gao/
Glossary of Terms. http://www.dau.mil/pubs/glossary/glossary.pdf
Google Government Search Engine. http://www.google.com/unclesam
GPO Resources. http://www.access.gov/index.html
HQMC
Programs & Resources. https://hqipom1.hqmc.usmc.mil/hqpr/
IRS. http://www.irs.gov/
Joint
Federal Travel Regulations. http://www.dtic.mil/perdiem/
Joint Financial Management Improvement Program. http://www.jfmip.gov/jfmip/
Library of Congress. http://lcweb.loc.gov/
Marine Corps Directives. http://www.usmc.mil/directiv.nsf/web+orders
National Military Strategy. http://www.dtic.mil/jcs/nms/
Navy
Medical Logistical Command. http://www-nmlc.med.navy.mil/
Navy Facilities Engineering Command. http://www.navfac.navy.mil/
Navy Freedom of Information site. http://www.foia.navy.mil/
Navy-Official web site . http://www.navy.mil
Navy Directives. http://neds.nebt.daps.mil/
Navy Ethics Office. http://www.ethics.navy.mil
Navy publications, directives, manuals . http://www.neds.nebt.daps.mil/
Navy Recruiting. http://www.navy.com
NPS GSBPP Home Page. http://http://web.nps.navy.mil/~sm/
NSPS. http://www.cpms.osd.mil/nsps/
Office of Personnel Management. http://www.opm.gov/
Office of the Secretary of Defense. http://www.defenselink.mil/osd/
Office of the Undersecretary of Defense (Comptroller). http://www.dtic.mil/comptroller/
OMB. http://www.whitehouse.gov/omb/
OMB Circulars. http://www.whitehouse.gov/omb/circulars/index.html
PART. http://www.whitehouse.gov/omb/budget/fy2005/pma
PPBS Site Map. http://cno-n6.hq.navy.mil/N6E/PPBS/sitemap.htm
RMDG. http://www.changearchitect.com/rmdg/
Sea Power 21. http://www.usni.org/Proceedings/Articles02/proCNO10.htm
Title 10 Medical and Dental. http://www4.law.cornell.edu/uscode/10/stApIIch55.html
Title 10 MilitaryConstruction. http://www4.law.cornell.edu/uscode/10/2802.html
TMA. http://www.tricare.osd.mil/
U.S. Coast Guard. http://www.uscg.mil/ccs/cit/cim/directives/
U.S. Code. http://www4.law.cornell.edu/uscode/index.html
U.S. House of Representatives. http://www.house.gov
U.S. Senate. http://www.senate.gov
US Standard
General Ledger. http://www.fms.treas.gov/ussgl/index.html
Sources for staff training opportunities
Air Force Financial Management Professional Development Web Site. http://www.saffm.hq.af.mil/
Army Finance School and Corps. http://www.finance.army.mil/
Defense Acquisition University . http://www.dau.mil/
Defense Resource Management Institute. http://www.nps.edu/drmi/
Practical Comptrollership Course. http://pcc.nps.navy.mil/
The following tables provide a convenient
crosswalk between selected topics and related web sites.
Manpower Management
Management/Internal Controls
Fiscal Law
The Army
Office of the General Counsel, Ethics and Fiscal Law Section, maintains
an excellent web site on fiscal law courses. It covers all of the items
listed above in detail and can be accessed at
www.hqda.army.mil/ogc/eandf.htm. In
addition, there is a “must read” volume of the DoD Financial
Management Regulation, Volume 14, entitled Administrative Control of
funds and Anti-deficiency Act Violations (March 1998). You can access
this volume on the Internet at www.dtic.mil/comptroller/fmr/14/index.html.
It contains information on violations, examples of violations
and requirements for investigations and reporting. It also includes extracts from the
US Code and OMB Circular A-34.
Legal References
http://uscode.house.gov
| 41 US Code 11 |
Contracting under Feed and Forage Act |
| 31 US Code 1301 |
Budget Process, Appropriations, General |
| 31 US Code 1304 |
Judgement Fund Use |
| 31 US Code, 1341, 1342 |
Anti Deficiency Act , Voluntary Service Limitation |
| 31 US Code 1551 et seq |
Closing accounts |
| 31 US Code 1553 |
Availability of appropriations |
| 31 US Code 1502 |
Balances Available |
| 31US Code 1301 |
Necessary Expense |
| 31 US Code 1304 |
Judgement Funds |
| 31 US Code 1349 |
Anti-deficiency punishments |
| 31 US Code 1501 |
Statute of Frauds |
| 31 US Code 1502 |
Period of Availability |
| 31 US Code 1511 |
Appropriation Accounting |
| 31 US Code1514 |
Apportionment |
| 31 US Code 1517 |
ADA violation for over-obligation |
| 31 US Code 1531 |
Restrictions remain on transferred funds |
| 31 US Code 1535, 1536 |
The Economy Act |
| 31 US Code 1552 |
Expiring Appropriations |
| 31 US Code 1553 |
Closing Accounts |
| 31 US Code3302,1301 |
Augmentation of Appropriations |
| 31 US Code3325 |
Disbursing Officials liability |
| 31 US Code 3328 |
Check entitlement |
| 31 US Code 3527 |
Relief for loss of funds |
| 31 US Code 3702 |
Assignment Claims Act |
| 31 US Code 3717 |
Debt Collection Act of 1982 |
| 31 US Code 3727 |
Assignment Claims Act |
| 31 us Code 3729 |
False Claims Act |
| 31 US Code3902 |
Prompt Payment |
| 31 US Code 3702 |
Assignment Claims Act |
| 10 US Code 114 |
Auth. for spending in addition to appropriation act |
| 10 US Code127 |
Emergency and Extraordinary Expenses |
| 10 US Code 2307 |
Payments |
| 10 US Code 2410a |
Miscellaneous Procurement |
| 10 US Code 401 |
Humanitarian and civic assistance |
| 10 US Code 2805 |
Construction Limits |
| 10 US Code 2701 |
Environmental Restoration |
| 10 US Code2703 |
Environmental Restoration |
| 10 US Code2803 |
Emergency Construction |
| 10 US Code 1341 |
Anti-Deficiency |
| 10 US Code2208 |
Working capital funds |
| 10 US Code2410 |
Contract payment |
| 10 US Code 2801 |
Minor Construction Cost limits |
| 10 US Code 2667 |
Real Property, leases |
| 10 US Code 2805 |
Minor construction cost reporting req. |
| 10 US Code 2811 |
Major Repair Cost Limits |
| 5 US Code 4501-4507 |
Government Employees Incentive Awards Act |
| 4 US Code 23 |
Project Orders |
| 2 US Code 681 |
Impoundment Control Act |
| OMB Circular A-34 |
Instructions on Budget Execution |
| GAO Red-book, Principles of Appropriation Law |
http://www.cfo.doe.gov/budget/gao/
|
| FMR Volume 5 Disbursing Policy and Procedures |
www.dtic.mil/comptroller/fmr
|
| FMR Volume 7a Military Pay Policy and Procedures |
www.dtic.mil/comptroller/fmr |
Planning, Programming and Budgeting
Business Management Process Improvement
| 41 US Code 11 |
Contracting under Feed and Forage Act |
| 31 US Code 1301 |
Budget Process, Appropriations, General |
| 31 US Code 1304 |
Judgement Fund Use |
| 31 US Code, 1341, 1342 |
Anti Deficiency Act , Voluntary Service Limitation |
| 31 US Code 1551 et seq |
Closing accounts |
| 31 US Code 1553 |
Availability of appropriations |
| 31 US Code 1502 |
Balances Available |
| 31US Code 1301 |
Necessary Expense |
| 31 US Code 1304 |
Judgement Funds |
| 31 US Code 1349 |
Anti-deficiency punishments |
| 31 US Code 1501 |
Statute of Frauds |
| 31 US Code 1502 |
Period of Availability |
| 31 US Code 1511 |
Appropriation Accounting |
| 31 US Code1514 |
Apportionment |
| 31 US Code 1517 |
ADA violation for over-obligation |
| 31 US Code 1531 |
Restrictions remain on transferred funds |
| 31 US Code 1535, 1536 |
The Economy Act |
| 31 US Code 1552 |
Expiring Appropriations |
| 31 US Code 1553 |
Closing Accounts |
| 31 US Code3302,1301 |
Augmentation of Appropriations |
| 31 US Code3325 |
Disbursing Officials liability |
| 31 US Code 3328 |
Check entitlement |
| 31 US Code 3527 |
Relief for loss of funds |
| 31 US Code 3702 |
Assignment Claims Act |
| 31 US Code 3717 |
Debt Collection Act of 1982 |
| 31 US Code 3727 |
Assignment Claims Act |
| 31 us Code 3729 |
False Claims Act |
| 31 US Code3902 |
Prompt Payment |
| 31 US Code 3702 |
Assignment Claims Act |
| 10 US Code 114 |
Auth. for spending in addition to appropriation act |
| 10 US Code127 |
Emergency and Extraordinary Expenses |
| 10 US Code 2307 |
Payments |
| 10 US Code 2410a |
Miscellaneous Procurement |
| 10 US Code 401 |
Humanitarian and civic assistance |
| 10 US Code 2805 |
Construction Limits |
| 10 US Code 2701 |
Environmental Restoration |
| 10 US Code2703 |
Environmental Restoration |
| 10 US Code2803 |
Emergency Construction |
| 10 US Code 1341 |
Anti-Deficiency |
| 10 US Code2208 |
Working capital funds |
| 10 US Code2410 |
Contract payment |
| 10 US Code 2801 |
Minor Construction Cost limits |
| 10 US Code 2667 |
Real Property, leases |
| 10 US Code 2805 |
Minor construction cost reporting req. |
| 10 US Code 2811 |
Major Repair Cost Limits |
| 5 US Code 4501-4507 |
Government Employees Incentive Awards Act |
| 4 US Code 23 |
Project Orders |
| 2 US Code 681 |
Impoundment Control Act |
| OMB Circular A-34 |
Instructions on Budget Execution |
Accounting
| FMR Volume 1 General FM Information, Systems and Requirements |
|
Definitions, Addendum 1 |
www.dtic.mil/comptroller/fmr |
| FMR Volume 4 Accounting Policy and Procedures |
|
Chapters 2,3,5,9,20 |
www.dtic.mil/comptroller/fmr |
| FMR Volume 6, Reporting Policy and Procedures |
|
|
www.dtic.mil/comptroller/fmr |
| FMR Volume 6B, Form and content of DoD Audited Financial
Statements |
|
|
www.dtic.mil/comptroller/fmr |
| FMR Volume 11B, Reimbursable Operations, working Capital
Funds |
|
|
www.dtic.mil/comptroller/fmr |
| FMR Volume 13 Non-appropriated funds policy and procedures |
|
Chapter 1 |
www.dtic.mil/comptroller/fmr |
| Statement of Recommended Accounting Standards |
FASAB |
|
http://cfoc.gov |
| Overview of Federal Accounting Concepts and Standards |
FASAB |
|
See above |
| Statement of Federal Financial Accounting Concepts
(SFFAC) |
FASAB |
|
See above reference |
| OMB Bulletin 97-01, Form and content Guidance |
|
|
www.whitehouse.gov/omb/circulars/index.html |
| CFO Act of 1990 |
PL 101-576 |
|
http://thomas.loc.gov/home/thomas.html
|
| PG School, Navy Practical Comptrollership Course |
|
|
http://pcc.nps.navy.mil |
| OMB Circular A-127 |
|
|
www.whitehouse.gov/omb/circulars/index.html |
| Framework for Federal Financial Management Systems |
FFMSR-O Jan 1995 |
|
http://cfoc.gov |
Finance
| FMR Volume 1 General FM Information, Systems and Requirements |
Chapter 7 |
www.dtic.mil/comptroller/fmr |
| FMR Volume 4 Accounting Policy and Procedures |
Chapter 5 |
www.dtic.mil/comptroller/fmr |
| FMR Volume 5 Disbursing Policy and Procedures |
Chapters 4,7,8,10,11,19,24,29 |
www.dtic.mil/comptroller/fmr |
| FMR Volume 7a Military Pay Policy and Procedures |
Chapters 2,3 |
www.dtic.mil/comptroller/fmr |
| FMR Volume 8 Civilian Pay Policy and Procedures |
Chapters 1,2,3,5,8 |
www.dtic.mil/comptroller/fmr |
| FMR Volume 9 Travel Policy and Procedures |
Chapters 1, 2,6,8 |
www.dtic.mil/comptroller/fmr |
| FMR Volume 10 Contract Payment Policy and Procedures |
Chapters 1, 2,7, 12,18 |
www.dtic.mil/comptroller/fmr |
| Joint Federal Travel Reg, Vol. 2 |
|
www.dtic.mil/perdiem/
|
Auditing
The DoD
auditing community conducts audits in accordance with government-wide
standards contained in a 108-page publication known as the “Yellow
Book” because of its bright yellow cover. The Yellow Book, published
by the United States Government Accountability Office, is actually entitled
Government Auditing Standards, 1994 Revision. These standards
are broad statements of an auditor’s responsibilities, and the
document outlines types of government audits, general standards, fieldwork
standards, and reporting standards. The Yellow Book is on-line at www.gao.gov/govaud/ybk01.htm.
|