DOD Financial Management Regulation, Volume 1 - General Financial Management Information, Systems, and Requirements

Scope

Volume 1 of DOD Financial Management Regulation 7000.14-R sets general financial management information, systems, and requirements for the Department of Defense. The volume frames the financial-management framework that every DOD component operates inside. It defines the CFO authority, federal accounting standards hierarchy, FFMIA compliance posture, the standard financial information structure, the financial-records retention rules, and the Advana enterprise data repository.

Audience

Marine Corps comptrollers, resource managers, and S-8 personnel. Manpower Strategy Branch (M&RA MX) and audit-readiness leads. IPAC personnel applying the Vol 1 Ch 9 retention rules to MILPAY Key Supporting Documents. Commanders accountable for financial-statement audit compliance.

Why this matters for the Marine Corps

The MARADMIN 601/24 directive to upload Key Supporting Documents to UD/MIPS, and MAA 1-20 (MARADMIN 015/20) requiring KSDs in the OMPF Field Folder, both cite Vol 1 Chapter 9 retention rules. The 10-year retention floor for pay-supporting documents traces directly to Vol 1 Chapter 9 Figure 9-1.

Chapter map

• Chapter 1. Chief Financial Officer of the Department of Defense. Defines the CFO authority. June 2024.
• Chapter 2. Federal Accounting Standards Hierarchy. The framework for federal accounting authoritative literature. September 2022.
• Chapter 3. Federal Financial Management Improvement Act Compliance. FFMIA posture and DOD reporting. January 2025.
• Chapter 4. Standard Financial Information Structure. The DOD-wide financial data model. June 2023.
• Chapter 6. Under Secretary of Defense (Comptroller) Financial Management Awards Program. September 2024.
• Chapter 7. Department of Defense Standard Chart of Accounts. The unified COA used across components. March 2024.
• Chapter 9. Financial Records Retention. Defines retention periods for financial records including MILPAY KSDs. March 2024.
• Chapter 10. Advana - Common Enterprise Data Repository for the Department of Defense. The enterprise data platform for financial information. June 2023.
• Appendix A. Object Classification. The DOD object class system. March 2023.

Authority

Office of the Under Secretary of Defense (Comptroller) publishes the FMR. Each Vol 1 chapter updates on its own cadence. Substantive revisions get flagged with an asterisk preceding the section, paragraph, table, or figure that carries the change.

Status

Active. Each chapter carries its own published-date footer. Confirm the current revision before relying on a specific paragraph. The DOD Comptroller posts the canonical chapter index at the externalUrl above.