Department of Defense Financial Management Regulation (DoD FMR) Volume 12, titled “Special Accounts, Funds and Programs,” establishes the comprehensive financial management policies, reporting requirements, and accounting procedures for a highly diverse array of specialized DoD activities. The volume begins by defining and classifying foundational federal fund groups—such as general, revolving, trust, special, and deposit accounts—to ensure proper recording and reporting of financial transactions,. It then provides detailed guidance for the administration of specific financial operations, including the management of direct loans and loan guarantees, grants and cooperative agreements, international agreements and foreign burdensharing,, base closures and realignments (BRAC), and the fiscal execution of contingency ...