The DOE Financial Management Handbook sets forth financial, accounting, and budgetary policies and operational requirements to implement the requirements of DOE Order 520.1B, Financial Management and Chief Financial Officer Responsibilities, and other applicable Departmental policies and directives.
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Chapter 02 - Administrative Control of Funds (263.88 KB)
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Chapter 02.3 - Minor Construction (206.78 KB)
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Chapter 02.4 - Major Items of Equipment (253.59 KB)
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Chapter 05 - Accounting for Obligations (294.36 KB)
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Chapter 08 - Receivables and Debt Collection (445.8 KB)
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Chapter 10.2 - Lease Accounting (248.49 KB)
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Chapter 11 - Liabilities (231.97 KB)
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Chapter 13.2 - Collections (394.11 KB)
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Chapter 15.3 - Production Cost Accounting (190.29 KB)
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Chapter 15.5 - Work Stoppages (192.61 KB)
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Chapter 16 - Payroll Accounting (266.99 KB)
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Chapter 17 - Reserved (61.39 KB)
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Chapter 18 - Reserved (71.45 KB)
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Chapter 19 - Nuclear Waste Fund (161.21 KB)
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Chapter 21 - Financial Closeout (294.89 KB)
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Chapter 22 - Direct Loans and Loan Guarantees (302.54 KB)
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Financial Management Handbook – Complete (7.36 MB)