scope:

These policies apply to Department of Defense (DoD) reporting entities authorized to prepare and submit consolidated monthly reports of outlays and receipts to the Department of the Treasury, Financial Management Services (FMS). DoD entities conducting authorized pilot testing of the Treasury Governmentwide Accounting (GWA) reporting process may employ GWAspecific reporting not addressed in this chapter.

Purpose

This chapter prescribes guidance for the monthly reporting of outlays and receipts to the Department of the Treasury. The Treasury Financial Manual (TFM), Volume I, Part 2, Chapters 3100 and 3300 (TFM 2-3100 and TFM 2-3300, respectively), requires a monthly detailed reporting of disbursements and collections (outlays/receipts). TFM 2-3100 has the reporting instructions for entities that perform their own disbursing, while TFM 2-3300 has the reporting instructions for entities that receive disbursing support from the Treasury.