This regulation prescribes policies and procedures for the review and certification of unliquidated obligations.
Reviews of unliquidated obligations are necessary to properly report obligation balances, certify the validity of obligated balances, make funds available that otherwise would not be used, reduce the risk of misuse and theft of funds, and improve the Treasury Department’s ability to forecast outlay and borrowing needs.
2. SPECIAL INSTRUCTIONS/CANCELLATION
This regulation cancels and replaces Departmental Regulation 2230-001, dated April 21, 2009.