scope:

Purpose.

A. This chapter provides guidance to DoD Components on the reports that must be produced for submission to the Defense Finance and Accounting Service, Office of the Secretary of Defense (OSD), Office of Management and Budget (OMB) and the Department of the Treasury. The reports are end products of the accounting process and must be accurate, timely, and provide full disclosure to users.

B. Accounting report requirements are incorporated into the concept and detail designs of DoD accounting systems. Therefore, they are exempt from Report Control Symbol (RCS) assignment in accordance with paragraph E.4.f. of 7750.5-M, "DoD Procedures for Management of Information Requirements." Over the years, some reports have become identified throughout the Department of Defense by their RCS assignments. In order to provide continuity in accounting report identification, certain report designations shall be assigned by the Defense Finance and Accounting Service (DFAS). For example, the Report on Appropriation Status by Fiscal Year Program and Subaccounts, which was assigned RCS: DD-Comp(M)1002, has been known for many years as the "1002 Report." It now shall be redesignated as the "Acct Rpt (M) 1002" to maintain its well-recognized identification.