scope:

The requirements of this chapter apply to all reporting entities found in Chapter 1 of this volume. The SCNP reports the change in net position during the reporting period. Guidance from Office of Management and Budget (OMB) Circular A-136, Financial Reporting Requirements (Circular A-136) and Treasury Financial Manual, Volume 1, Part 2, Chapter 4700, Agency Reporting Requirements for the Financial Report of the United States Government (TFM) 2- 4700 are incorporated throughout this chapter.

Purpose. This chapter prescribes the policy surrounding preparation of the Department of Defense (DoD) Statement of Changes in Net Position (SCNP). It provides details for the formatting required for the SCNP and line by line instructions for preparation of the Cumulative Results of Operations and Unexpended Appropriations sections.