scope:

The SBR and related disclosures provide information about how budgetary resources were made available as well as their status at the end of the period. It is the only financial statement predominately derived from an entity's budgetary general ledger in accordance with budgetary accounting rules. Guidance from Office of Management and Budget (OMB) CircularA-11, "Preparation, Submission, and Execution of the Budget"; OMB Circular A-136, "Financial Reporting Requirements"; and Treasury Financial Manual (TFM), Volume 1, Part 2, Chapter 4700, "Agency Reporting Requirements for the Financial Report of the United States (U.S.) 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 Budgetary Resources (SBR). It provides details for the formatting used in various versions of the SBR and instructions for preparing the Budgetary Resources, Status of Budgetary Resources, Change in Obligated Balance and Budget Authority and Outlays, Net sections thereof.