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VOLUME 11A, CHAPTER 5: “DISPOSITION OF PROCEEDS FROM
DEPARTMENT OF DEFENSE SALES OF SURPLUS PERSONAL PROPERTY”
SUMMARY OF MAJOR CHANGES
Changes are identified in this table and also denoted by blue font.
Substantive revisions are denoted by an asterisk (*) symbol preceding the section,
paragraph, table, or figure that includes the revision.
Unless otherwise noted, chapters referenced are contained in this volume.
Hyperlinks are denoted by bold, italic, blue, and underlined font.
The previous version dated February 2012 is archived.
PARAGRAPH
EXPLANATION OF CHANGE/REVISION
PURPOSE
All
Revised the chapter format and structure in accordance with
the Department of Defense Financial Management
Regulation Revision Standard Operating Procedures.
Revision
1.0
(0501)
Renamed the first section to “General” and incorporated the
required “Purpose” and “Authoritative Guidance” paragraphs
to comply with standard operating procedures.
Revision
2.1
(050201)
Clarified general rules for deposit and use of proceeds in
accordance with United States Code, Titles 10 and 40.
Revision
2.2.4.
(050202.D)
Added additional guidance to the Sales of Recyclable
Material on Military Installations per Department of Defense
Instruction 4715.23.
Addition
Revised the name of receiving agency from Defense
Reutilization and Marketing Service to Defense Logistics
Agency Disposition Services.
Revision
3.2.3.2.
(050302.C.2)
Revised the definition of Card Acquiring Service (CAS) in
accordance with the Treasury Bureau of the Fiscal Service
program guidance.
Revision
Policy Memo
The Deputy Chief Financial Officer policy memorandum,
“Treasury Account Symbols for Licensing of Intellectual
Property and Recycling Activities (FPM19-11),” dated
August 30, 2019, was incorporated into the chapter and
cancelled.
Deletion
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Table of Contents
VOLUME 11A, CHAPTER 5: “DISPOSITION OF PROCEEDS FROM DEPARTMENT OF
DEFENSE SALES OF SURPLUS PERSONAL PROPERTY” .................................................... 1
*1.0 GENERAL (0501).......................................................................................................... 3
1.1 Purpose (050101) ........................................................................................................... 3
1.2 Authoritative Guidance (050102)................................................................................... 3
2.0 POLICY (0502) ................................................................................................................. 4
*2.1 General Rules for Deposit and Use of Proceeds (050201) ............................................. 4
2.2 Legal Exceptions to the General Rules (050202)........................................................... 4
3.0 COLLECTION AND DISPOSITION OF BID DEPOSITS (0503) ................................. 7
3.1 Types of Bid Deposits (050301) .................................................................................... 7
3.2 Forms of Payment (050302) ........................................................................................... 8
3.3 Disposition of Bid Deposits (050303) ............................................................................ 9
3.4 Disposition of Proceeds Received from Successful Bidders (050304) .......................... 9
Table 5-1. Costs Associated with Disposal and Sale of Surplus Personal Property ................ 10
Table 5-2. Disposition of Net Proceeds from the Sale of Surplus Personal Property .............. 11
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CHAPTER 5
DISPOSITION OF PROCEEDS FROM DEPARTMENT OF DEFENSE SALES OF
SURPLUS PERSONAL PROPERTY
*1.0 GENERAL (0501)
1.1 Purpose (050101)
This chapter provides the policy for the collection and disposition of cash and cash
equivalents received by Department of Defense (DoD) Components for the DoD sale of surplus
personal property.
1.2 Authoritative Guidance (050102)
The financial management policy and related requirements prescribed in this chapter are
in accordance with the applicable provisions of the following sources, and apply to all proceeds
resulting from sales of surplus personal property:
1.2.1. Title 10, United States Code, section 2210 (10 U.S.C. § 2210), “Proceeds of Sales
of Supplies: Credit to Appropriations”;
1.2.2. 10 U.S.C. § 2605, “Acceptance of gifts for defense dependent’s school”;
1.2.3. 10 U.S.C. § 2608, “Acceptance of contributions for defense programs, projects, and
activities; Defense Cooperation Account”;
1.2.4. 10 U.S.C. § 2575, “Disposition of unclaimed property”;
1.2.5. 10 U.S.C. § 2577, “Disposal of Recyclable Materials”;
1.2.6. 22 U.S.C. § 2355(d), “Retention and use of certain items and funds”;
1.2.7. 22 U.S.C. § 2761, “Sales from stock”;
1.2.8. 22 U.S.C. § 2795, “Fund”;
1.2.9. 40 U.S.C. § 571, “General rules for deposit and use of proceeds”;
1.2.10. 40 U.S.C. § 574, “Other rules regarding proceeds”;
1.2.11. Public Law No. 116-92, “National Defense Authorization Act for Fiscal Year
2020”;
1.2.12. Title 32, Code of Federal Regulations, section 273 (32 CFR § 273),
“Defense Material Disposition”;
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1.2.13. 41 C.F.R § 102, “Sale of Personal Property”;
1.2.14. Federal Account Symbols and Titles (FAST) Book, Agency Identifier Codes, a
supplement of the Treasury Financial Manual;
1.2.15. Treasury Financial Manual (TFM) Volume 1, Part 2, Chapter 1500,
“Description of Accounts Relating to Financial Operations”;
1.2.16. Defense Federal Acquisition Regulation Supplement, (DFARS) subpart 245.604,
“Disposal of Surplus Property”;
1.2.17. DFARS subpart 245.70, “Plant Clearance Forms”;
1.2.18. DoD Instruction (DoDI) 4715.23, “Integrated Recycling and Solid Waste
Management”; and
1.2.19. DoD Manual (DoDM) 4160.21, “Defense Materiel Disposition: Disposal
Guidance and Procedures.”
2.0 POLICY (0502)
*2.1 General Rules for Deposit and Use of Proceeds (050201)
2.1.1. In accordance with 40 U.S.C. § 571, net proceeds from sales of surplus property
must be deposited in the U.S. Department of the Treasury (Treasury) as miscellaneous receipts
unless deposit into an alternate appropriation is authorized by law. The law also requires that the
expenses of the sale of old material, condemned stores, supplies and other public property are paid
from the proceeds of the sale, so that only the net proceeds are deposited in the Treasury or other
applicable appropriation authorized by law.
2.1.2. 10 U.S.C. § 2210 states that proceeds of disposals of property that are necessary to
recover the expenses incurred in disposing of that property may be retained by a working capital
fund responsible for the disposal. Accordingly, the Defense Logistics Agency (DLA)
Disposition Services will retain amounts sufficient to offset all expenses incurred in the disposition
of excess/surplus personal property, out of the proceeds of sales of such property (see Table 5-1).
Legal exceptions to this policy affecting the Department are contained at paragraphs 050202.
2.2 Legal Exceptions to the General Rules (050202)
The following authorizations permit the crediting of the proceeds of the sale to
appropriations and/or funds of the Department. Additional guidance on specific types of
exceptions is located in Table 5-2.
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2.2.1. Supplies, Material, Equipment, and Other Personal Property Not Financed by Stock
Funds. In accordance with 10 U.S.C. § 2210, the net proceeds from the sale or disposal of surplus
property in excess of amounts necessary to recover expenses may be credited to current applicable
appropriations of DoD. Thus, any proceeds that remain after disposal expenses are recovered are
to be credited to the current applicable appropriations of the Department (i.e., the appropriation
currently available for the purchase of such property).
2.2.2. Revolving Fund and Non-Appropriated Fund Property. In accordance with
40 U.S.C. § 574, when property is acquired with amounts either (a) not appropriated from the
general fund of the Treasury; or (b) appropriated from the general fund of the Treasury but by law
reimbursable from assessment, tax, or other revenue or receipts, the net proceeds of such a
disposition or transfer of the property must be:
2.2.2.1. Credited to the applicable reimbursable fund or appropriation; or
2.2.2.2. Paid to the federal agency that determined the property to be excess.
2.2.3. Contractor Sales of Surplus Government Property in the Possession of Contractors.
The DFARS subpart 245.604, implements 40 U.S.C. § 574(c) and provides overall direction for
crediting proceeds from contractor conducted sales of surplus government property in the
possession of contractors.
2.2.3.1. The contractor making the sale may follow normal company policy on bid
deposits and form of payment. However, any loss associated with a dishonored payment is the
contractor’s responsibility.
2.2.3.2. The plant clearance officer appointed by the contracting administration
office, consistent with DFARS subpart 245.70, is responsible for notifying the appropriate
accounting office of the amounts collected by the contractor. The plant clearance officer also must
notify the accounting office of the disposition of such collections. Specifically, collections may:
2.2.3.2.1. Represent an increase in the dollar value of the applicable
contract(s).
2.2.3.2.2. Be applied in place of disbursements on the applicable
contract(s).
2.2.3.2.3. Be returned to the applicable Component’s Working Capital
Fund (097X4930, where 097 is the agency identifier code for DoD and X represents a no-year
fund) in the case of inventory purchased with Working Capital Funds, or deposited in the
miscellaneous receipt account, “Sale of Scrap and Salvage Materials, Defense,” (097_2651).
2.2.3.3. The accounting office for the contract is identified in the accounting
citation. That office must prepare the source documents necessary to account properly for the
transaction.
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* 2.2.4. Sales of Recyclable Material on Military Installations. Distribution of proceeds, by
DoD installations or DLA Disposition Services, from direct sales of installation qualified recycling
programs (QRP) is covered by 10 U.S.C. § 2577 and DoDI 4715.23.
2.2.4.1. The Director, DLA and DLA Disposition Services (under the
Under Secretary of Defense for Acquisition and Sustainment) must establish procedures and
controls to ensure that when recyclable materials are consigned for disposal to
DLA Disposition Services on behalf of a qualified recycling program, 100 percent of any
proceeds, less the costs of sales and handling, are returned to installations in accordance with
established accounting procedures.
2.2.4.2. An accounting and control system must be established for recycling
programs that provides detailed management and audit information, tracks material quantity
handled, calculates sales and handling costs for recycled material, and tracks expenditures made
for appropriate projects and Morale, Welfare and Recreation (MWR) programs. Integrity of the
audit trail must be a priority concern.
2.2.4.3. If after such funds are credited and a balance remains available to a
military installation and such installation has a QRP (as determined by the Secretary of the
Military Department concerned or the Secretary of Defense), not more than 50 percent of that
balance may be used at the installation for projects for pollution abatement, pollution prevention,
energy conservation, alternative-fueled vehicle infrastructure support, and occupational safety and
health activities. In accordance with 10 U.S.C. § 2577, a project may not be carried out under the
preceding sentence for an amount greater than 50 percent of the amount established by law as the
maximum amount for a minor construction project.
2.2.4.4. All recycling proceeds received by DoD Components must be promptly
deposited and recorded in the United States Standard General Ledger account 426600, which
provides direct budgetary authority on line 1800 of the Standard Form (SF) 132, Apportionment
and Reapportionment Schedule, and SF 133, Report on Budget Execution and Budgetary
Resources. DoD Components must obligate and disburse from the designated
Treasury Account Symbol only for the purposes specifically authorized in 10 U.S.C. § 2577. The
use of suspense accounts is prohibited and any remaining balances must be transferred to the
designated Treasury account.
2.2.4.5. The remaining balance available to a military installation may be
transferred to the non-appropriated morale and welfare account of the installation to be used for
any morale or welfare activity. If the balance available to a military installation at the end of any
fiscal year is in excess of $10 million, the amount of that excess must be deposited into the
Treasury as miscellaneous receipts, 020R3210, or other as appropriate.
2.2.5. Lost, Abandoned and Unclaimed Privately-Owned Personal Property. DoD may
dispose of lost, abandoned, or unclaimed personal property after diligent effort has been made to
find the owner (or the heirs, next of kin, or legal representative of the owner) as prescribed by
10 U.S.C. § 2575.
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2.2.5.1. Military Installations. In the case of lost, abandoned, or unclaimed
personal property found on a military installation, the net proceeds from the sale of the property
must be credited to the operation and maintenance account of that installation and used:
2.2.5.1.1. To reimburse the installation for any costs incurred by the
installation to collect, transport, store, protect, or sell the property; and
2.2.5.1.2. To the extent that the amount of the proceeds exceeds the amount
necessary for reimbursing all such costs, to support morale, welfare, and recreation activities under
the jurisdiction of the armed forces at such installation.
2.2.5.2. The net proceeds from the sale of all other lost, abandoned and unclaimed
privately-owned personal property must be deposited into the Proceeds of Sales of Lost,
Abandoned or Unclaimed Personal Property (_X6001). After five years, any unclaimed net
proceeds must be transferred from _X6001 to Forfeitures of Unclaimed Money and Property
(_1060).
2.2.5.3. The owner(s) of personal property disposed of as described in this section
may file a claim with the Secretary of Defense for the amount equal to the proceeds less the costs
incurred by the installation to collect, transport, store, protect, or sell the property. The claim must
be filed within five years of the date of disposal of the property.
2.2.5.3.1. For property found on military installations, in which the
proceeds were deposited into the installations MWR account, the amounts to pay claims must be
drawn from the installations MWR account.
2.2.5.3.2. For all other property, amounts to pay the claim must be from the
Proceeds of Sales of Lost, Abandoned or Unclaimed Personal Property account (_X6001).
2.2.5.4. See Tables 5-1 and 5-2 to identify, by type of surplus property, the
collection and disposition of proceeds from the sale of surplus property.
3.0 COLLECTION AND DISPOSITION OF BID DEPOSITS (0503)
3.1 Types of Bid Deposits (050301)
When a DoD sale of surplus personal property conducted by a DoD Component provides
for a bid deposit with subsequent removal of the surplus personal property, the following
definitions must be applied:
3.1.1. Term Bid. This type of bid deposit is applicable when the sale involves the purchase
of scrap or disposable material that will be generated over time with periodic removal by the
successful bidder. The normal amount of the bid deposit required to accompany such bids is the
average estimated quantity of such material to be generated during a three-month period multiplied
by 20 percent of the bid price.
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3.1.2. Other Than Term Bid. With the exception of term bids, payment in the normal
amount of 20 percent of the bid must accompany the bid.
3.1.3. Immediate Pickup Terms. When a sale conducted by a DoD Component provides
for immediate pickup, the entire amount of the sales price must be collected from the buyer at the
conclusion of the sale. If the sale provides for a bid deposit, the balance of the bid price must be
paid before removal of the property.
3.2 Forms of Payment (050302)
3.2.1. Cash and Cash Equivalents. Cash or cash equivalents in the prescribed amounts
must accompany the bid, if required by the sales solicitation. For one-time contracts, cash or cash
equivalents for the balance due must be received by the DoD Components or, in authorized cases,
by contractors before the transfer of physical possession to the successful bidder. Cash equivalents
are guaranteed negotiable instruments, such as cashiers’ checks, certified checks, traveler’s checks,
or postal money orders.
3.2.2. Personal Checks. Personal checks may be accepted by a DoD Component only
when a bank guarantee, bid bond or a bank letter of credit is on hand that will cover the amount
due. If the check is dishonored, amounts due must be collected from the issuer of the guarantee,
bond, or letter of credit.
3.2.2.1. If a bidder intends to use a bond or letter of credit without an
accompanying personal check (permitted for bid deposits only), the claim against the performance
bond or letter of credit must be made for any amounts due.
3.2.2.2. If personal checks are used, the bond or letter of credit must be returned
intact after the applicable personal checks are honored, unless other instructions have been
received from the bidder.
3.2.3. Credit Cards/Debit Cards. As specified herein, credit or debit cards may be accepted
by a DoD Component for payment.
3.2.3.1. Policies governing acceptance under the Card Acquiring Service (CAS) by
DoD Components are established in Volume 5, Chapter 11, “Electronic Commerce and Deposit
of Public Funds.” Transaction limits do apply in these instances, for further guidance see
Volume 5, Chapter 11.
* 3.2.3.2. CAS is a Treasury, Bureau of the Fiscal Service program that provides
federal agencies payment card acceptance capabilities. Federal agencies can collect most
remittance obligations through debit and credit cards. CAS is also a card neutral program that
accepts cards from all the major network brands. Changes or additions to approved credit or debit
cards are announced in Office of the Under Secretary of Defense (Comptroller) memoranda, or in
changes to the TFM. Except for equipment and communication costs, Treasury pays any fees
normally charged to sellers.
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3.2.3.3. If a credit or debit card is used for the bid deposit, and authorization is
declined, the bid may be rejected as nonresponsive and other bidders considered.
3.3 Disposition of Bid Deposits (050303)
3.3.1. If the sale provides for a bid deposit, cash collected from bidders initially must be
deposited by a DoD Component to account 097X6501, “Small Escrow Amounts,” until such time
as a successful bidder has been determined and a contract has been awarded.
3.3.2. Unsuccessful Bidders
3.3.2.1. A check must be drawn on account 097X6501, “Small Escrow Amounts,”
to reimburse unsuccessful bidders for their cash bid deposits.
3.3.2.2. Normally, noncash bid deposits must be returned to unsuccessful bidders
by DoD Components through the mail. There are some exceptions such as:
3.3.2.2.1. When a bidder appears in person, normally the noncash
instrument may be released to the bidder or an agent designated for this purpose.
3.3.2.2.2. When a bidder has requested expedited return and has provided
the name of a carrier and a charge account number, the designated carrier must be called to pick
up the deposit with the explicit condition that applicable carrier costs will be charged to the
bidder’s account.
3.3.3. Successful Bidder
3.3.3.1. A bid deposit of the successful bidder must be transferred promptly from
the account 097X6501, “Small Escrow Amounts,” to the account(s) prescribed in accordance with
this chapter.
3.3.3.2. The DLA Disposition Services either must retain the bid deposit or charge
a specific penalty for buyer defaults on sales contracts.
3.4 Disposition of Proceeds Received from Successful Bidders (050304)
If the account, ultimately to be credited with the proceeds of a sale reasonably can be
determined at the time funds are collected from the successful bidder and by law can receive
reimbursement, the amounts collected must be deposited immediately to that account. The use of
suspense accounts is prohibited.
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Table 5-1. Costs Associated with Disposal and Sale of Surplus Personal Property
DISPOSITION OF PROCEEDS
Disposition Services for disposal.
Authority: 10 U.S.C. § 2210
Proceeds of disposals of property that are
necessary to recover the expenses incurred in
disposing of that property may be retained by
DLA Disposition Services to recover the expenses
incurred in disposing of that property and must be
deposited into the DLA Disposition Services
working capital fund (097X4930.005) to offset
costs.
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Table 5-2. Disposition of Net Proceeds from the Sale of Surplus Personal Property
DISPOSITION OF PROCEEDS
purchased with working capital funds and
turned in by working capital fund activities
to the DLA Disposition Services. (For
more details, see paragraphs 050201 and
050202)
The net proceeds are to be credited to the
applicable working capital fund.
management excess inventory items turned
in to the DLA Disposition Services. (For
more details, see subparagraph
050202.C.2.c.).
The net proceeds are to be credited to the
applicable working capital fund.
funds from the Surcharge Collections,
Sales of Commissary Stores (097X8164)
trust fund account to include property
downgraded to scrap at turn-in, such as
shopping carts, shelving units, and similar
material. Scrap material, such as
cardboard, is not reimbursable under this
rule. (For more details, see subparagraph
050202.C.2.c.)
The net proceeds must be deposited into
097X8164, “Surcharge Collections, Sales of
Commissary Stores, Defense Commissary
Agency.”
generated by a commissary store.
The net proceeds must be deposited into the
commissary store working capital fund
(097X4930.004).
fund instrumentalities, excluding garbage
suitable for animal consumption that is
disposed of under a multiple-pickup
contract.
The net proceeds must be provided to the
applicable non-appropriated fund instrumentality.
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Table 5-2. Disposition of Net Proceeds from the Sale of Surplus Personal Property (Continued)
DISPOSITION OF PROCEEDS
privately- owned personal property turned
in to the DLA Disposition Services. (For
more details, see subparagraph 050203.E).
Authority: 10 U.S.C. § 2575
On military installations, the net proceeds must be
credited to the operation and maintenance account
of that installation to reimburse for: 1) any costs
to collect, transport, store, protect, or sell the
property, and 2) the amount necessary for
reimbursing all such costs, to support morale,
welfare, and recreation activities under the
jurisdiction of the armed forces at such
installation. Any remaining proceeds may be
transferred to the non-appropriated MWR account.
For all other, the net proceeds must be deposited
into the “Proceeds of Sales of Lost, Abandoned or
Unclaimed Personal Property” account (_X6001).
After five years, any unclaimed net proceeds must
be transferred from _X6001 to the “Forfeitures of
Unclaimed Money and Property” account (_1060).
than the United States) or international
organization. (For more details, see
The net proceeds must be provided to the
applicable foreign country or international
organization.
a. Military Assistance Program and
Foreign Military Financing (FMF) property
returned to the U.S. Government by a
recipient country or international
organization as no longer needed for the
purpose for which furnished .(For more
details, see Volume 15, Chapter 1” General
Information” & Chapter 4 “Cash
Management.”)
The net proceeds must be deposited into the “FMF
Program, Funds Appropriated to the President”
account (011_1082).
(SDAF) property.
The net proceeds must be deposited into the
“Special Defense Acquisition Fund (SDAF),
Funds Appropriated to the President” account
(011X4116).
purchased with Foreign Military Sales
(FMS) Trust Fund funds.
The net proceeds must be deposited into the
“Advances, Foreign Military Sales (FMS), Funds
Appropriated to the President” account
(011X8242).
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Table 5-2. Disposition of Net Proceeds from the Sale of Surplus Personal Property (Continued)
DISPOSITION OF PROCEEDS
Administration Services (CAS) funds.
Authority: 22 U.S.C. § 2761
The net proceeds must be deposited into the FMS
Trust Fund CAS account (011X8242).
Authority: 10 U.S.C. § 2577
The net proceeds must be credited to funds
available for operations and maintenance at that
installation in amounts sufficient to cover the cost
of operations, maintenance, and overhead for
processing recyclable materials at the installation
(including the cost of any equipment purchased for
recycling purposes).
possession of contractors sold by
contractors or DoD selling activities. (For
more details, see subparagraph 050202.C.)
Authority: 40 U.S.C. § 574(c)
The net proceeds may be credited to the price or
cost of the contract or otherwise credited or
applied pursuant to the terms of the contract.
Otherwise, net proceeds must be deposited into the
applicable Component’s working capital fund
(097X4930) (in the case of inventory purchased
with working capital funds) or deposited into the
“Sale of Scrap and Salvage Materials, Defense”
account (097_2651) (in the case of items not
purchased with working capital funds).
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Table 5-2. Disposition of Net Proceeds from the Sale of Surplus Personal Property (Continued)
DISPOSITION OF PROCEEDS
property under the physical control of the
U.S. Army Corps of Engineers at the time
of sale. (For more details, see Volume 4,
Chapter 11 “Component Debt.”)
Authority: OMB Circular A-11, section
20.11(e) and TFM Volume 1, Part 2,
Chapter 1500
The net proceeds must be deposited into the
Treasury fund designated for DoD or the Military
Department, and transferred to the U.S. Army
Corps of Engineers using the Intra-Governmental
Payment and Collection (IPAC) System.
owned by the General Services
Administration (GSA) and leased to a
DoD Component.
Authority: OMB Circular A-11, section
20.11(e) and TFM Volume 1, Part 2,
Chapter 1500
The net proceeds must be deposited into the
Treasury fund designated for DoD or the Military
Department, and transferred to GSA using the
IPAC System.
physical control of the U.S. Coast Guard at
the time of sale.
Authority: OMB Circular A-11, section
20.11(e) and TFM Volume 1, Part 2,
Chapter 1500
The net proceeds must be deposited into the
Treasury fund designated for DoD or the Military
Department, and transferred to the U.S. Coast
Guard using the IPAC System.
property made on the condition that it be
used for the benefit of, or in connection
with the establishment, operation, or
maintenance of a school, hospital, library,
museum, cemetery, or other institution, or
organization under the jurisdiction of the
Secretary. (For more details, see
Volume 12, Chapter 30 “Operation and
Use of General Gift Funds.”)
The net proceeds must be deposited into the
Treasury fund designated for DoD or the Military
Department as applicable:
021X8927- Department of the Army General Gift
Fund,
017X8716 - Department of the Navy General Gift
Fund,
057X8928 - Department of the Air Force General
Gift Fund, or 097X8163 - Department of Defense
General Gift Fund.
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Table 5-2. Disposition of Net Proceeds from the Sale of Surplus Personal Property (Continued)
DISPOSITION OF PROCEEDS
bequests of property made on the condition
that it be used for the benefit of (A)
members of the armed forces, including
members performing full-time National
Guard duty, who incur a wound, injury, or
illness while in the line of duty; (B)
civilian employees of DoD who incur a
wound, injury, or illness while in the line
of duty; (C) dependents of such members
or employees; and (D) survivors of such
members or employees who are killed. (For
more details, see Volume 12, Chapter 30
“Operation and Use of General Gift
Funds.”)
Authority: 10 U.S.C. § 2601
The net proceeds must be deposited into the
Treasury fund designated for DoD or the Military
Department as applicable:
021X8927 - Department of the Army General Gift
Fund,
017X8716 - Department of the Navy General Gift
Fund,
057X8928 - Department of the Air Force General
Gift Fund, or
097X8163 - Department of Defense General Gift
Fund
Education System - Any gift (including
any gift of an interest in real property) that
is to be used in connection with the
operation and/or administration of the DoD
dependent’s education system. (For more
details, see Volume 12, Chapter 30
“Operation and Use of General Gift
Funds.”)
Authority: 10 U.S.C. § 2605
The net proceeds must be deposited into the DoD
Dependent’s Education Gift Fund Account
(097X8096).
property, or personal property made by any
person, business, foreign government, or
international organization for use by the
DoD. (For more details, see Volume 12,
Chapter 3 “Contributions for Defense
Programs, Projects, and Activities.”)
Authority: 10 U.S.C. § 2608
The net proceeds must be deposited into the
Defense Cooperation Account, Defense
(097X5187).
2BDoD 7000.14-R Financial Management Regulation Volume 11A, Chapter 5
* March 2020
5-16
Table 5-2. Disposition of Net Proceeds from the Sale of Surplus Personal Property (Continued)
DISPOSITION OF PROCEEDS
other personal property personal (to
include demilitarized/scrapped end items)
turned in by DoD Components. (For more
details, see Volume 12, Chapter 14
“Transferring, Disposing, and Leasing of
Real Property and Personal Property.”)
The net proceeds must be deposited into the
current applicable DoD appropriation (i.e., the
appropriation currently available for the purchase
of such items).
demilitarized/scrapped end items, turned in
by DoD and other federal government
activities where the disposition of the
proceeds is not otherwise provided by law.
(For more details, see Volume 12, Chapter
14 “Transferring, Disposing, and Leasing
of Real Property and Personal Property.”)
The net proceeds must be deposited into
Miscellaneous Receipts account (097_2651).