The Defense Finance and Accounting Service (DFAS) reports to the Under Secretary of Defense (Comptroller).  DFAS is responsible for standardizing financial and accounting information that will be accurate, comprehensive, and timely.    To accomplish this, the Director, DFAS, shall direct finance and accounting requirements, systems, and functions for all appropriated, nonappropriated, working capital, revolving, and trust fund activities, including security assistance; establish and enforce requirements, principles, standards, systems, procedures, and practices necessary to comply with finance and accounting statutory and regulatory requirements applicable to the DoD; provide finance and accounting services for DoD Components and other Federal activities, as designated by the Under Secretary of Defense (Comptroller); and direct the consolidation, standardization, and integration of finance and accounting requirements, functions, procedures, operations, and systems within the DoD and ensure their proper relationship with other DoD functional areas (e.g., budget, personnel, logistics, acquisition, civil engineering, etc.).

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