DODD 7000.14-R VOL 4 RPT 10/01/03
ACCOUNTING POLICY AND PROCEDURES
|Publication Date:||1 October 2003|
This Volume of the DoD Financial Management Regulation is issued under the authority of DoD Instruction 7000.14, "DoD Financial Management Policy and Procedures." It governs financial management by establishing and enforcing requirements, principles, standards, systems, procedures, and practices necessary to comply with financial management statutory and regulatory requirements applicable to the Department of Defense. It directs financial management requirements, systems, and functions for all appropriated, nonappropriated, working capital, revolving, and trust fund activities. In addition, it directs statutory and regulatory financial reporting requirements.
This Volume of the Regulation applies to the Office of the Secretary of Defense; the Military Departments; the Chairman of the Joint Chiefs of Staff and the Joint Staff; the Unified and Specified Commands; the Inspector General of the DoD, the Defense Agencies, and the DoD Field Activities (hereafter referred to collectively as "DoD Components").
This Volume of the Regulation is effective immediately and is
mandatory for use by all DoD Components. The Heads of the DoD Components shall
ensure that it is adhered to in day-today operations and in the design,
modification, and maintenance of their Component's financial management and
reporting system or systems. The Heads of DoD Components shall not issue