DEFENSE FINANCE AND ACCOUNTING SERVICE
DENVER CENTER
6760 E. IRVINGTON PLACE
DENVER, COLORADO 80279
. .
DFAS-AY/DE
June 17, 2002
MEMORANDUM FOR DIRECTOR FOR ACCOUNTING, DEFENSE FINANCE AND
DIRECTOR FOR ACCOUNTING, DEFENSE FINANCE AND
ACCOUNTING SERVICE CLEVELAND
ACCOUNTING SERVICE DENVER
DIRECTOR FOR ACCOUNTING, DEFENSE FINANCE AND
ACCOUNTING SERVICE INDIANAPOLIS
DIRECTOR FOR ACCOUNTING, DEFENSE FINANCE AND
ACCOUNTING SERVICE KANSAS CITY
SUBJECT: Revised Department of Defense Financial Management
Regulation (DoDFMR), Volume 3, Chapter 11, Policy
For Unmatched Disbursements (UMDs) and Negative
Unliquidated Obligations (NULOs)
In accordance with the Office of Under Secretary of
Defense, Comptroller (OUSD(C)) memorandum dated February 11,
2002, Subject: Revised Obligation Policy for UMDs and NULOs
(attachment l), the timeframes in which accounting offices
and fund holders are permitted to research and resolve UMDs
and NULOs, will be reduced. The current policy as stated in
the DoDFMR allows for 120 days to research and resolve
disbursements when the disbursing/entitlement office and
accounting offices are co-located, and 180 days when the
offices are not co-located.
Effective April 1, 2002, the timefreame for researching
and resolving disbursements when the disbursing/entitlement
office and accounting offices are co-located is reduced to
90 days. When the offices are not co-located the research
and resolution period is reduced to 120 days.
Each Defense Finance and Accounting Service (DFAS)
Center has issued separate implementing instructions to
their field activities as follows:
a. Denver Center: Email of March 11, 2002, from Ms.
Ann Franklin, Subject: Revised UMD/NULO Policy.
b. Indianapolis Center: Email of February 15, 2002,
from Mr. Bud Klumph, Subject: Problem Disbursement
Report 3 Changes.
c. Cleveland Center: Email of March 11, 2002, from
Ms. Sheila Echols, Subject: Revised Obligation Policy for
UMDs and NULOs
The above implementing instructions also apply to the