DODD 5000.76 CE-02
ACCOUNTABILITY AND MANAGEMENT OF INTERNAL USE SOFTWARE (IUS)
|Publication Date:||7 June 2019|
In accordance with the authority in DoD Directive (DoDD) 5134.01, and the July 13, 2018 Deputy Secretary of Defense Memorandum 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.