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DODD 7000.14-R VOL 6A CHAP 13

INTERNATIONAL BALANCE OF PAYMENTS REPORTING AND ESTIMATING

Organization:
DODD - DoD Directives Service
Year: 2011

Abstract: Applicability and Scope
A. These requirements apply to the Office of the Secretary of Defense (OSD), the Military Departments (Army, Navy, Air Force, and Marine Corps), Defense Agencies (including the Military Postal Service (MPS) and nonappropriated fund activities), and DoD Field Activities (hereafter referred to collectively as "DoD Components"). DoD Components are responsible for reporting transactions affecting the IBOP. Each Defense Finance and Accounting Service (DFAS) Site (Indianapolis, Columbus, and Cleveland) is responsible for consolidating the data for the DoD Components and submitting a final report to the Department of Commerce. While DFAS reports a majority of the IBOP data, the Department of Commerce has identified specific information to be reported directly by select DoD components.
B. The procedures cover all transactions that relate to the IBOP report, including specified data on DoD assets and liabilities abroad and foreign currency transactions, DoD international investments, foreign military sales (FMS), transfers of property and services abroad, and foreign grants and credits. This chapter's requirements apply to all transactions, regardless of payment method (e.g., U.S. dollars, foreign currency, purchase card) that are accounted for in any of the following:
1. Fund Types. Expenditures from or reimbursements to U.S. dollar appropriation and fund accounts (general and special funds, public enterprise funds, deposit funds, and trust fund accounts for military and civilian functions).
2. Transfer Appropriation Accounts. Transfer appropriation accounts including FMS.
3. General Fund Receipt Accounts. General fund receipt accounts established by the Department of the Treasury for collection of miscellaneous receipts for which the DoD has billing and collecting responsibility.
4. DoD Foreign Currency (Foreign Transaction (FT)) Accounts. Expenditures or receipts of foreign currencies charged or credited to other than U.S. dollar appropriation and fund accounts (such as to "FT" accounts).
5. Receipts. Receipts or donations of commodities or services.
6. Transfers. Transfers under special drawdown authority of the President, Excess Defense Articles (EDA) program, or international treaties.
7. DoD Nonappropriated Fund Accounts. Nonappropriated fund activities, such as commissaries, post exchanges, and officer's clubs. *
8. MPS Accounts. MPS transactions, such as meters (including Postage Validation Imprinters (PVI) Sales), stamps, and money orders.
URI: https://yse.yabesh.ir/std/handle/yse/105372
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    DODD 7000.14-R VOL 6A CHAP 13

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contributor authorDODD - DoD Directives Service
date accessioned2017-09-04T16:42:04Z
date available2017-09-04T16:42:04Z
date copyright05/01/2011
date issued2011
identifier otherVQTFCFAAAAAAAAAA.pdf
identifier urihttps://yse.yabesh.ir/std/handle/yse/105372
description abstractApplicability and Scope
A. These requirements apply to the Office of the Secretary of Defense (OSD), the Military Departments (Army, Navy, Air Force, and Marine Corps), Defense Agencies (including the Military Postal Service (MPS) and nonappropriated fund activities), and DoD Field Activities (hereafter referred to collectively as "DoD Components"). DoD Components are responsible for reporting transactions affecting the IBOP. Each Defense Finance and Accounting Service (DFAS) Site (Indianapolis, Columbus, and Cleveland) is responsible for consolidating the data for the DoD Components and submitting a final report to the Department of Commerce. While DFAS reports a majority of the IBOP data, the Department of Commerce has identified specific information to be reported directly by select DoD components.
B. The procedures cover all transactions that relate to the IBOP report, including specified data on DoD assets and liabilities abroad and foreign currency transactions, DoD international investments, foreign military sales (FMS), transfers of property and services abroad, and foreign grants and credits. This chapter's requirements apply to all transactions, regardless of payment method (e.g., U.S. dollars, foreign currency, purchase card) that are accounted for in any of the following:
1. Fund Types. Expenditures from or reimbursements to U.S. dollar appropriation and fund accounts (general and special funds, public enterprise funds, deposit funds, and trust fund accounts for military and civilian functions).
2. Transfer Appropriation Accounts. Transfer appropriation accounts including FMS.
3. General Fund Receipt Accounts. General fund receipt accounts established by the Department of the Treasury for collection of miscellaneous receipts for which the DoD has billing and collecting responsibility.
4. DoD Foreign Currency (Foreign Transaction (FT)) Accounts. Expenditures or receipts of foreign currencies charged or credited to other than U.S. dollar appropriation and fund accounts (such as to "FT" accounts).
5. Receipts. Receipts or donations of commodities or services.
6. Transfers. Transfers under special drawdown authority of the President, Excess Defense Articles (EDA) program, or international treaties.
7. DoD Nonappropriated Fund Accounts. Nonappropriated fund activities, such as commissaries, post exchanges, and officer's clubs. *
8. MPS Accounts. MPS transactions, such as meters (including Postage Validation Imprinters (PVI) Sales), stamps, and money orders.
languageEnglish
titleDODD 7000.14-R VOL 6A CHAP 13num
titleINTERNATIONAL BALANCE OF PAYMENTS REPORTING AND ESTIMATINGen
typestandard
page59
statusActive
treeDODD - DoD Directives Service:;2011
contenttypefulltext
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