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-46 MRTFB 2a Institutional Funding Element of Expense Listing Exhibit 2a-Element of Expense DoD 7000.14-R Financial Management Regulation Volume 2B, Chapter 19 * September 2008 19-47 MRTFB 2a Institutional Funding Element of Expense Listing (Continued) Exhibit 2a-Element of Expense DoD 7000.14-R Financial Management Regulation Volume 2B, Chapter 19 * September 2008 19-48 MRTFB 2b Schedule of Increases and Decreases Exhibit 2b-Schedule of Increases and Decreases DoD 7000.14-R Financial Management Regulation Volume 2B, Chapter 19 * September 2008 19-49 MRTFB 2c Workyears Exhibit 2c-Workyears DoD 7000.14-R Financial Management Regulation Volume 2B, Chapter 19 * September 2008 19-50 MRTFB Source of Direct Funds (MRTFB Activity Title) Source of Direct Funds (Continued) (Page 1 of 3) DoD 7000.14

2BDoD 7000.14-R Financial Management Regulation Volume 12, Chapter 19 * September 2024 19-1 VOLUME 12, CHAPTER 19: “FOOD SERVICE PROGRAM” SUMMARY OF MAJOR CHANGES All changes are denoted by blue font. Substantive revisions are denoted by an asterisk (*) symbol preceding the section, paragraph, table, or figure that includes the revision. Unless otherwise noted, chapters referenced are contained in this volume. Hyperlinks are denoted by bold, italic, blue, and underlined font. The previous version dated July 2013 is archived. PARAGRAPH EXPLANATION OF CHANGE/REVISION PURPOSE All Made administrative changes to comply with Department of Defense (DoD) Financial Management Regulation (FMR) Standard Operating Procedures (SOP) Revision All Removed references to Volume 11A, Chapter 6, Appendix F, w

2BDoD 7000.14-R Financial Management Regulation Volume 7B, Chapter 19 * September 2025 19-1 VOLUME 7B, CHAPTER 19: “GENERAL PROVISION GOVERNING ALLOTMENTS OF RETIRED PAY” SUMMARY OF MAJOR CHANGES Changes are identified in this table and also denoted by blue font. Substantive revisions are denoted by an asterisk (*) symbol preceding the section, paragraph, table, or figure that includes the revision. Unless otherwise noted, chapters referenced are contained in this volume. Hyperlinks are denoted by bold, italic, blue, and underlined font. The previous version dated October 2023 is archived. PARAGRAPH EXPLANATION OF CHANGE/REVISION PURPOSE All Updated chapter formatting to comply with current administrative instructions. Revision Table 19-4 Added Space Force within the 5th column of the head

FMR Volume 2B, Chapter 10 · para 2.1 as of 2014-10 · official source ↗

presented in the DoD Financial Management Regulation (DOD 7000.14-R), Volume 2A, Chapter 1. Volume 2B, Chapters 9 and 19 provide additional specific guidance with regard to the back-up material required for Public Enterprise, Management Fund and Trust Fund accounts. 1.6 References (100106) The DoD Financial Management Regulation (DOD 7000.14-R), Volume 2A, Chapter 1 provides funding policies, including those that impact other appropriations/accounts. Volume 2B, Chapter 9 provides guidance related to Defense Working Capital Fund accounts. Certain exhibits required by this chapter are found in Volume 2B, Chapters 9 and 19. 2.0 PROGRAM AND BUDGET REVIEW SUBMISSION (1002) 2.1 Purpose (100201) This section highlights the policies and justification procedures underlying budget formulation for P

DoD 7000.14-R Financial Management Regulation Volume 7A, Chapter 19 * February 2025 19-1 VOLUME 7A, CHAPTER 19: “FOREIGN LANGUAGE PROFICIENCY BONUS (FLPB)” SUMMARY OF MAJOR CHANGES Changes are identified in this table and also denoted by blue font. Substantive revisions are denoted by an asterisk (*) symbol preceding the section, paragraph, table, or figure that includes the revision. Unless otherwise noted, chapters referenced are contained in this volume. Hyperlinks are denoted by bold, italic, blue, and underlined font. The previous version dated March 2023 is archived. PARAGRAPH EXPLANATION OF CHANGE/REVISION PURPOSE All Updated hyperlinks and formatting to comply with current administrative instructions. Revision 2.0 Revised the “FLPB Entitlement” section to include implementation of

2BDoD 7000.14-R Financial Management Regulation Volume 10, Chapter 19 * December 2024 19-1 VOLUME 10, CHAPTER 19: “PAYMENT PROVISIONS FOR GRANTS AND OTHER INSTRUMENTS OF ASSISTANCE” SUMMARY OF MAJOR CHANGES Changes are identified in this table and also denoted by blue font. Substantive revisions are denoted by an asterisk (*) symbol preceding the section, paragraph, table, or figure that includes the revision. Unless otherwise noted, chapters referenced are contained in this volume. Hyperlinks are denoted by bold, italic, blue and underlined font. The previous version dated December 2022 is archived. PARAGRAPH EXPLANATION OF CHANGE/REVISION PURPOSE All Updated hyperlinks and formatting to comply with current administrative guidance. Revision 2.3 Added clarifying language and reference to T

FMR Volume 4, Chapter 19 · para 6.6.14.3 as of 2025-12 · official source ↗

ropriate documentation is available to support their substitution. Prior to applying the labor costs, it will be necessary to develop an approach for collecting the number of hours associated with an activity reflected in a cost object. DoD 7000.14-R Financial Management Regulation Volume 4, Chapter 19 * December 2025 19-35 6.6.14.2. Civilian Personnel Fringe Benefit costs are computed using the rates published annually on the Office of the Under Secretary of Defense, Comptroller (OUSD(C)) Financial Management Reports website in accordance with Volume 11A, Chapter 6 or Volume 15, Chapter 7. 6.6.14.3. Costs for Military Personnel are calculated using standard military composite rates in accordance with guidance in Volume 11A, Chapter 1 and Chapter 6, Appendix G. Military Personnel Composite

FMR Volume 3, Chapter 19 · para 2.2 as of 2015-08 · official source ↗

2BDoD 7000.14-R Financial Management Regulation Volume 3, Chapter 19 * August 2015 19-1 VOLUME 3, CHAPTER 19: “DEFENSE WORKING CAPITAL FUND” SUMMARY OF MAJOR CHANGES Changes are identified in this table and also denoted by blue font. Substantive revisions are denoted by an * symbol preceding the section, paragraph, table, or figure that includes the revision. Unless otherwise noted, chapters referenced are contained in this volume. Hyperlinks are denoted by bold, italic, blue and underlined font. The previous version dated October 2008 is archived. PARAGRAPH EXPLANATION OF CHANGE/REVISION PURPOSE 2.1 (190201) Identified that this policy is applicable to other revolving funds. Update 2.2 (190202) Identification of sub-accounts and DWCF activities. Update 2.3 (190203) Clarified language used

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