DODD 7000.14-R VOL 6A RPT 05/01/08
REPORTING POLICY AND PROCEDURES (WITH CHANGES THROUGH MAY 2008)
|Publication Date:||1 May 2008|
A. This chapter provides guidance to the Department of Defense (DoD) Components on the reports that must be produced for submission to the Defense Finance and Accounting Service (DFAS), Office of the Secretary of Defense (OSD), Office of Management and Budget (OMB), and the Department of the Treasury. The reports are end products of the accounting process and must be accurate, timely, and provide full disclosure to users.
B. This volume does not include the requirements for the audited financial statements, interim financial statements, and the Performance and Accountability Reports addressed by OMB Circular A-136 dated August 23, 2005, as required under the Chief Financial Officers Act of 1990 (CFO Act; Public Law. 101-576), the Accountability of Tax Dollars Act of 2002 (ATDA; Public Law 107-289), and the Annual Management Reports under the Government Corporations Control Act (31 U.S.C. section 9101 et seq.). Those requirements are addressed in Volume 6B of this Regulation. C. Accounting report requirements are incorporated into the concept and detail designs of DoD accounting systems.