ACCOUNTABILITY AND MANAGEMENT OF INTERNAL USE SOFTWARE (IUS)
|Publication Date:||31 August 2018|
Purpose: In accordance with the authority in DoD Directive (DoDD) 5134.01, this issuance:
• Establishes policy and procedures to comply with the requirements of Section 11316 of Title 40, United States Code, and the direction in the September 30, 2015 Office of the Under Secretary of Defense (Comptroller), Deputy Chief Financial Officer Memorandum that relate to the lifecycle accountability and management of IUS, to include documenting IUS lifecycle events and transactions.
• Establishes policies, assigns responsibilities, and provides procedures for maintaining property management and accountability of DoD-owned IUS.
• Defines the roles and responsibilities of DoD IUS property managers and other officials with regard to IUS property management and accountability.
• Supplements the accounting and financial reporting requirements contained in Chapter 6, Volume 4 of DoD 7000.14-R and the Federal Accounting Standards Advisory Board's Statement of Federal Financial Accounting Standards Number 10.
APPLICABILITY. This issuance applies to:
a. OSD, the Military Departments, the Office of the Chairman of the Joint Chiefs of Staff and the Joint Staff, the Combatant Commands, the Office of the Inspector General of the Department of Defense, the Defense Agencies, the DoD Field Activities, and all other organizational entities within the DoD (referred to collectively in this issuance as the "DoD Components").
b. Property management and accountability requirements for IUS, as opposed to personal accountability for security. Security-related matters are addressed by DoD Instruction (DoDI) 8500.01. This issuance does not issue policy for financial accounting or audit of IUS. Financial accounting requirements are addressed by DoD 7000.14-R; audit readiness requirements are addressed through the Financial Improvement and Audit Readiness (FIAR) Guidance.