The Fiscal Flyer

Chapter 4 of the Joint Travel Regulations (JTR) , titled “Government Funded Leave,” establishes the comprehensive policies and standard transportation allowances for various official leave programs provided to Service members, civilian employees, and their dependents. The chapter mandates that travelers must use Government transportation when it is reasonably available and explicitly limits reimbu...

Chapter 3, Part E of the Joint Travel Regulations (JTR) , titled “Leave in Conjunction with TDY,” establishes the rules and financial limitations for combining personal leave with official Temporary Duty (TDY) travel. The regulation permits travelers to combine leave with official travel provided it incurs no additional cost to the Government, with reimbursement strictly capped at the constructed...

Chapter 3, Part D of the Joint Travel Regulations (JTR) establishes the comprehensive policies and allowances for medical-related travel for Service members, civilian employees, and their dependents. It outlines the parameters for standard travel and transportation reimbursements across a variety of medical scenarios, including emergency travel due to incapacitating illness or injury , outpatient...

Air National Guard Instruction (ANGI) 65-101 , titled “Air National Guard (ANG) Workday Accounting and Reporting Procedures,” establishes the comprehensive financial management policies for administering the base-level workday program. The instruction defines the specific roles and responsibilities of key personnel, including the Adjutant General, Wing/Base Commanders, Comptrollers, and Unit Resou...

Chapter 3, Part C of the Joint Travel Regulations (JTR) , titled “Deployments, Exercises, Maneuvers, War Games, and Contingency Operations,” establishes the comprehensive travel and transportation allowances for personnel participating in readiness and operational missions. Generally, military members and civilian employees involved in these activities are placed in a field duty or group travel st...

Chapter 3, Part B of the Joint Travel Regulations (JTR) , titled “Training Travel,” establishes the comprehensive guidelines and travel allowances for Department of Defense personnel attending instructional courses and educational events. The regulation dictates the critical temporal threshold for active-duty Service members, classifying courses with a scheduled duration of 139 or fewer days as Te...

Chapter 3, Part A of the Joint Travel Regulations (JTR) , titled "TDY Travel - Business Travel," establishes the comprehensive policies and allowances for routine Temporary Duty (TDY) and other official business travel. The chapter defines eligibility and computational rules for common business activities, such as inspections, technical assistance, and conference attendance, emphasizing that trave...

Chapter 2 of the Joint Travel Regulations (JTR) , titled “Standard Travel and Transportation Allowances,” establishes the core framework for compensating travelers for normal expenses incurred while under official travel orders. The chapter details the three major categories of standard allowances: transportation, per diem, and miscellaneous reimbursable expenses. It prescribes the rules for selec...

Chapter 1 of the Joint Travel Regulations (JTR), titled “General Policy,” establishes the foundational rules, responsibilities, and financial controls for official Department of Defense travel. It emphasizes the guiding principle of traveling responsibly, requiring travelers to exercise prudence, minimize costs, and adhere to ethical standards, while holding them financially liable for unjustified...

Department of Defense Financial Management Regulation (DoD FMR) Volume 16 , titled “Department of Defense Debt Management,” establishes the comprehensive policies and procedures for the administration, collection, and resolution of debts owed to the DoD by any person, organization, or entity. The volume provides detailed, specialized instructions for collecting debts from diverse categories of deb...

Department of Defense Financial Management Regulation (DoD FMR) Volume 15 , titled “Security Cooperation Policy,” establishes the comprehensive financial management, accounting, and pricing framework for Security Cooperation and Security Assistance programs, primarily focusing on Foreign Military Sales (FMS) and Building Partner Capacity (BPC) activities. The volume dictates the rigorous procedure...

Department of Defense Financial Management Regulation (DoD FMR) Volume 14 , titled “Administrative Control of Funds and Antideficiency Act Violations,” establishes the comprehensive statutory and regulatory framework governing the proper execution of DoD funds and the strict prohibition of financial overreach. The volume dictates the administrative control of funds by requiring DoD Components to m...

Department of Defense Financial Management Regulation (DoD FMR) Volume 13 , titled “Nonappropriated Funds Policy,” establishes the comprehensive financial management, accounting, and reporting framework for all DoD Nonappropriated Fund Instrumentalities (NAFIs). Operating independently from the Treasury's appropriated funds, NAFIs are required by this volume to adhere to Financial Accounting Stand...

Department of Defense Financial Management Regulation (DoD FMR) Volume 12 , titled “Special Accounts, Funds and Programs,” establishes the comprehensive financial management policies, reporting requirements, and accounting procedures for a highly diverse array of specialized DoD activities. The volume begins by defining and classifying foundational federal fund groups—such as general, revolving, t...

Department of Defense Financial Management Regulation (DoD FMR) Volume 11B , titled “Reimbursable Operations Policy - Working Capital Funds (WCF),” establishes the comprehensive financial management, accounting, and budgetary framework for all Defense Working Capital Fund (DWCF) activities. The volume details the lifecycle of DWCF entities, prescribing the strict criteria and chartering processes...

Department of Defense Financial Management Regulation (DoD FMR) Volume 11A , titled “Reimbursable Operations Policy,” establishes the comprehensive financial guidelines for how DoD Components calculate, bill, and collect reimbursements for goods, services, and property provided to other DoD entities, federal agencies, foreign partners, and the public. The volume outlines the specific statutory aut...

Department of Defense Financial Management Regulation (DoD FMR) Volume 10 , titled “Contract Payment Policy,” establishes the comprehensive framework and internal controls governing the entitlement, certification, and disbursement of vendor and contract payments. The volume mandates rigorous standards for prevalidation —the process of matching a planned disbursement with a recorded obligation befo...

Department of Defense Financial Management Regulation (DoD FMR) Volume 9 , titled “Travel Policy,” establishes the comprehensive financial management guidelines and procedures governing official travel for DoD military members, civilian employees, and their dependents. Acting as a supplement to the Joint Travel Regulations (JTR) and Federal Travel Regulation (FTR), this volume dictates the rules f...

Department of Defense Financial Management Regulation (DoD FMR) Volume 8 , titled “Civilian Pay Policy,” establishes the comprehensive framework and procedures for administering civilian employee compensation, leave, and payroll operations within the Department. It mandates the use of the Defense Civilian Pay System (DCPS) and outlines rigorous internal controls for establishing pay records, proce...

Department of Defense Financial Management Regulation (DoD FMR) Volume 7B , titled “Military Pay Policy - Retired Pay,” establishes the comprehensive policies and procedures governing the compensation of military retirees, former members, and their beneficiaries. It details the requirements for initial entitlements , including voluntary, mandatory, non-regular, and disability retirements, as well...

DoD FMR Volume 7A , titled “Military Pay Policy - Active Duty and Reserve Pay,” establishes the comprehensive statutory and regulatory framework governing the compensation of active duty and reserve military personnel. The volume outlines the criteria for determining creditable service , computing basic pay , and managing leave accrual. It provides extensive guidance on a wide array of specialized...

DoD FMR Volume 6B , titled “Form and Content of the Department of Defense Audited Financial Statements,” establishes the comprehensive framework and specific instructions for preparing the Department’s quarterly and annual audited financial statements in accordance with Generally Accepted Accounting Principles (GAAP) and OMB Circular A-136 . This volume governs the preparation of the Agency Financ...

DoD FMR Volume 6A , titled “Reporting Policy,” establishes the comprehensive framework, roles, and responsibilities for the preparation and issuance of Department of Defense financial reports at the departmental, intermediate, and installation levels. It standardizes the reporting of budget execution and status of funds, primarily through the SF 133 (Report on Budget Execution and Budgetary Resour...

DoD FMR Volume 5 , titled “Disbursing Policy,” establishes the comprehensive requirements, standards, and responsibilities for the Department’s disbursing operations, governing the activities of Disbursing Officers (DOs) , Certifying Officers (COs) , and Departmental Accountable Officials (DAOs) . It details the procedures for obtaining, safeguarding, and depositing public funds, while prescribing...

ANGI 65-601, titled “Financial Management: Air National Guard (ANG) Resource Management Policies and Responsibilities for Commanders,” establishes the framework for the Air National Guard Resource Management System (RMS) to ensure mission accomplishment through the effective and efficient use of available resources. The instruction defines the critical financial roles and responsibilities of key p...