DoD Financial Management Regulation
VOLUME 6B: FORM AND CONTENT OF DOD AUDITED FINANCIAL STATEMENTS
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| Chapter |
Title |
Issue Date |
| 1 |
INTRODUCTION AND SUMMARY |
Sep 2008 |
| 2 |
GENERAL INSTRUCTIONS FOR THE FINANCIAL STATEMENTS |
Aug 2008 |
| 3 |
AGENCY HEAD MESSAGE, MANAGEMENT'S
DISCUSSION AND ANALYSIS AND OTHER ACCOMPANYING INFORMATION |
Jan 2006 |
| 4 |
BALANCE SHEET |
Jan 2006 |
| 5 |
STATEMENT OF NET COSTS |
Jan 2006 |
| 6 |
STATEMENT OF CHANGES IN NET POSITION |
Jan 2006 |
| 7 |
STATEMENT OF BUDGETARY RESOURCES |
Jan 2006 |
| 8 |
STATEMENT OF FINANCING |
Oct 2003 |
| 9 |
STATEMENT OF CUSTODIAL ACTIVITY |
Nov 2001 |
| 10 |
NOTES TO THE FINANCIAL STATEMENTS |
Sep 2008 |
| 11 |
REQUIRED SUPPLEMENTARY STEWARDSHIP INFORMATION REPORTING |
Sep 2008 |
| 12 |
REQUIRED SUPPLEMENTARY INFORMATION |
Sep 2008 |
| 13 |
ADJUSTMENTS, ELIMINATIONS, AND OTHER SPECIAL INTRAGOVERNMENTAL RECONCILIATION PROCEDURES |
Jan 2002 |
| 14 |
DISCLOSURE CHECKLIST |
Oct 2000 |
| Appendix A |
APPROPRIATION AND FUND SYMBOLS LIST BY REPORTING ENTITY |
Sep 2007 |
| Appendix B |
RECONCILIATION REQUIREMENTS FOR THE ANNUAL FINANCIAL STATEMENTS |
Sep 2007 |
| Appendix C |
Deleted. Information included in Volume 6B, Chapter 4, paragraph 040201 |
|
| Appendix D |
Deleted. Information included in Volume 6B, Chapter 5, paragraph 050202 |
|
| Appendix E |
Deleted. Information included in Volume 6B, Chapter 6, paragraph 060202 |
|
| Appendix F |
Deleted. Information included in Volume 6B, Chapter 7, paragraph 070201 |
|
| Appendix G |
GENERAL LEDGER CROSSWALK FOR THE STATEMENT OF FINANCING |
Jan 2002 |
| Appendix H |
GENERAL LEDGER CROSSWALK TO THE STATEMENT OF CUSTODIAL ACTIVITY |
Nov 2001 |
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