scope:

Purpose. This chapter specifies the format, content, and instructions for the preparation and presentation of notes to the principal financial statements. This chapter supplements the reporting requirements of the Office of Management and Budget's (OMB) Financial Reporting Guidance (OMB Circular A-136). The major Department of Defense (DoD) components and reporting entities are required to prepare quarterly and fiscal year end comparative financial statements and notes. Refer to Volume 6B, Chapter 1 of this Regulation for a list of entities required to prepared financial statements.