scope:

The provisions of this chapter apply to all Department of Defense (DoD) Components and cover the following types of appropriations and fund accounts:

A. General Fund

B. Management Fund

C. Public Enterprise Revolving Fund

D. Intragovernmental Revolving Fund (including Working Capital Funds) E. Special Fund F. Trust Non-Revolving and Trust Revolving Funds

Purpose

This chapter prescribes the reporting requirements and policy to follow when preparing appropriation and fund status reports at the departmental level. These reports identify, for the Defense Finance and Accounting Service (DFAS) and its customers, the status of accounting transactions on a monthly, quarterly, and annual basis. This chapter does not prescribe the reporting requirements of the intermediate command and installation levels.