DoD FMR Volume 5, titled “Disbursing Policy,” establishes the comprehensive requirements, standards, and responsibilities for the Department’s disbursing operations, governing the activities of Disbursing Officers (DOs), Certifying Officers (COs), and Departmental Accountable Officials (DAOs). It details the procedures for obtaining, safeguarding, and depositing public funds, while prescribing the legal use of Disbursing Station Symbol Numbers (DSSNs) and the management of Funds Held Outside of Treasury (FHOT). A central focus of the volume is pecuniary liability, established under the “presumption of negligence,” which holds accountable officials personally responsible for fiscal irregularities, ...