ARMY - AR 37-1
ARMY ACCOUNTING AND FUND CONTROL
|Publication Date:||30 April 1991|
Applicability. This regulation applies to the
Defense Finance and Accounting Service-Indianapolis
a. This regulation established accounting and fund control policy guidance for all levels of resource management. This guidance will ensure-
(1) Full disclosure of all managed resources.
(2) Timely and accurate reporting to accomplish fiduciary accounting responsibilities.
(3) Relevant, timely and reliable managerial accounting information for managers.
(4) Administrative control over funds.
b. This regulation parallels the logical flow of the fund control and accounting process as much as possible. Those functional items that cannot be addressed efficiently in this way are treated separately by topic.