Skip to main content
Energy.gov Home
  • National Labs
  • Energy.gov Offices
  • Leadership
  • Newsroom
    • History
    • Organization Chart
    • Work with Us
  • Energy.Gov seal
    Office of the Chief Financial Officer

    Main navigation

    Office of the Chief Financial Officer Home

  • About Us
    About Us
    • Leadership
    • Organization
    • Contact Us
  • Energy.gov Home
  • Services
    Services
    • Budget Formulation & Execution
    • Corporate Business Systems
    • Finance & Accounting
    • Financial Policy & Audit Resolution
  • Reports
    Reports
    • Agency Financial Reports
    • Annual Performance Reports
    • Annual Uncosted Balances Reports
    • Budget
    • Environmental & ES&H Liabilities
    • Financial Management Handbook
    • LDR&D Annual Reports
    • Management Improvement Initiatives
    • Research & Innovation Act Database
  • Mission
      • Reports
      • Agency Financial Reports
      • Annual Performance Reports
      • Annual Uncosted Balances Reports
      • Budget
      • Environmental & ES&H Liabilities
      • Financial Management Handbook
      • LDR&D Annual Reports
      • Management Improvement Initiatives
      • Research & Innovation Act Database
    Office of the Chief Financial Officer

    Financial Management Handbook

    April 18, 2022
    1. Office of the Chief Financial Officer
    2. Reports
    3. Financial Management Handbook

    The DOE Financial Management Handbook sets forth financial, accounting, and budgetary policies and operational requirements to implement the requirements of DOE Order 5201.B, Financial Management and Chief Financial Officer Responsibilities, and other applicable Departmental policies and directives.

    Chapter 01 - Accounting Overview
    Chapter 02 - Administrative Control of Funds
    Chapter 03 - Accounting for Appropriations and Other Funds
    Chapter 04 - Accounting Systems and Organization
    Chapter 05 - Accounting for Obligations
    Chapter 06 - Payments and Cash Management Activities
    Chapter 07 - Advances, Prepaid Expenses, and Other Assets
    Chapter 08 - Receivables
    Chapter 09 - Accounting for Inventory and Related Property
    Chapter 10 - Property, Plant and Equipment
    Chapter 11 - Liabilities
    Chapter 12 - Inter-Entity Work Between DOE Organizations
    Chapter 13.1 - Reimbursable Work
    Chapter 13.2 - Collections
    Chapter 14 - Financial Assistance and Technology Investment Agreements
    Chapter 15 - Cost Accounting (with sustainability)
    Chapter 16 - Payroll Accounting
    Chapter 17 - Transportation
    Chapter 18 - Reserved
    Chapter 19 - Nuclear Waste Fund
    Chapter 20 - Uranium Enrichment Decontamination & Decommissioning Fund
    Chapter 21 - Financial Closeout
    Chapter 22 - Direct Loans and Loan Guarantees
    Chapter 23 - Reserved
    Chapter 24 - Minor Construction
    Financial Management Handbook – Complete
    Office of
    the Chief Financial Officer

    1000 Independence Ave., SW
    Washington, DC 20585

    202-586-5000

    An office of

    About Office of the Chief Financial Officer

  • Careers & Internships
  • Energy.gov Resources

  • Budget & Performance
  • Directives, Delegations & Requirements
  • FOIA
  • Inspector General
  • Privacy Program
  • Small Business
  • Federal Government

  • The White House
  • USA.gov
  • Vote.gov
    • Web Policies
    • Privacy
    • No Fear Act
    • Whistleblower Protection
    • Information Quality
    • Open Gov
    • Accessibility
    • Vulnerability Disclosure Program