DOD Financial Management Regulation, Volume 5 - Disbursing Policy

Scope

Volume 5 of DoD Financial Management Regulation 7000.14-R sets disbursing policy for the Department of Defense. The volume defines accountable officials, the Certifying Officer appointment and certification framework, internal controls, and disbursing operations. Every voucher certified inside DTS or outside DTS flows through the disbursing rules in this volume.

Audience

Certifying Officers. Departmental Accountable Officials. Disbursing Officers. Authorizing Officials appointed as Certifying Officers. Lead Defense Travel Administrators appointed under DTS Regulations section 030301. Marine Corps disbursing personnel and travel pay clerks.

Authority

Office of the Under Secretary of Defense (Comptroller) publishes the FMR. Each Volume 5 chapter updates on its own cadence. Substantive revisions are flagged with an asterisk preceding the section, paragraph, table, or figure carrying the change.

Chapter map (high-level)

• Chapter 1. General Information. Defines accountable officials as Service members or DoD civilian employees pecuniarily liable for repayment of losses or deficiencies of public money.
• Chapter 2. Designating Disbursing Officers and Deputy Disbursing Officers. Sets appointment rules.
• Chapter 5. Disbursing Officer Accountability. Paragraph 3.4.1.2 sets Certifying Officer Legislation training. Paragraph 3.5.2 sets the training timeline. Paragraph 4.2.1.1 sets the AO DD Form 577 submission to DFAS. Section 4.0 sets appointment framework.

Connection to DTS

• DoD DTS Regulations section 0303 references Volume 5 for the appointment of Certifying Officers and Departmental Accountable Officials inside DTS.
• MCO 4650.39A Chapter 1 paragraph 2.c references Volume 5 Chapter 5 paragraph 4.2.1.1 for the AO DD Form 577 submission to DFAS.
• The Marine Corps order operationalizes Volume 5 disbursing rules at the unit level.

Verification posture

The chapter index at the externalUrl above is the canonical landing page. Individual chapter PDFs live one level deeper. The Defense Finance and Accounting Service (DFAS) publishes implementation tools to operationalize this volume for disbursing operations.

Status

Active. Each chapter carries its own published-date footer. Confirm the current revision before relying on a specific paragraph.