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 520.1B, Financial Management and Chief Financial Officer Responsibilities, and other applicable Departmental policies and directives.

Chapter 01 - Financial Management Handbook Overview
Chapter 02 - Administrative Control of Funds
Chapter 02.3 - Minor Construction
Chapter 02.4 - Major Items of Equipment
Chapter 03 - Budget Execution Topics and Accounting for Appropriations
Chapter 04 - DOE Accounting Structure, Organization, and Systems
Chapter 05 - Accounting for Obligations
Chapter 06 - Payments and Cash Management Activities
Chapter 07 - Advances, Prepaid Expenses, and Other Assets
Chapter 08 - Receivables and Debt Collection
Chapter 09 - Accounting for Inventory and Related Property
Chapter 10.1 - Accounting for Property, Plant, and Equipment
Chapter 10.2 - Lease Accounting
Chapter 11 - Liabilities
Chapter 12 - DOE Internal Reimbursable Transactions
Chapter 13.1 - Reimbursable Work and Interagency Agreements
Chapter 13.2 - Collections
Chapter 14 - Financial Assistance and Technology Investment Agreements
Chapter 15.1 - DOE Application of Contractor Cost Accounting Standards
Chapter 15.2 - Laboratory, Plant, and Site Directed Research and Development
Chapter 15.3 - Production Cost Accounting
Chapter 15.5 - Work Stoppages
Chapter 16 - Payroll Accounting
Chapter 17 - Reserved
Chapter 18 - Management of Contractor Royalties and Other Licensing Income
Chapter 19 - Nuclear Waste Fund
Chapter 20 - Uranium Enrichment Decontamination & Decommissioning Fund
Chapter 21 - Financial Closeout
Chapter 22 - Direct Loans and Loan Guarantees
Financial Management Handbook – Complete