scope:

All Federal agencies are required to report RSSI. Certain stewardship investments have been designated as RSSI and are defined in the Office of Management and Budget (OMB) Circular A-136, Financial Reporting Requirements (Circular A-136).

Purpose

This chapter provides the Department of Defense (DoD) guidance and instructions for preparing and reporting Required Supplementary Stewardship Information (RSSI). The stewardship objective of Federal financial reporting requires DoD to report on its stewardship over certain resources entrusted to it and certain responsibilities assumed by it that cannot be measured in traditional financial reports. These resources and responsibilities do not meet the criteria for assets and liabilities that are required to be reported in the financial statements but are important to understanding the operations and financial condition of DoD at the date of the financial statements and in subsequent periods.