Department of Defense Financial Management Regulation. Volume 15. Security Assistance Policy and Procedures
Abstract
This Volume of the Department of Defense Financial Management Regulation is issued under the authority of DoD Instruction 7000.14, "DoD Financial Management Policy and Procedures." It governs financial management by establishing and enforcing requirements, principles, standards, systems, procedures, and practices necessary to comply with financial management statutory and regulatory requirements applicable to the Department of Defense. It directs financial management requirements, systems, and functions for all appropriated, nonappropriated, working capital, revolving, and trust fund activities. In addition, it directs statutory and regulatory financial reporting requirements. This Volume incorporates material previously issued under DoD 7290.3-M, "Foreign Military Sales Finance and Accounting Manual," September 18,1986, authorized by DoD Instruction 7290.3, "Foreign Military Sales Finance and Accounting," May 8,1991, which are both hereby canceled. This Volume establishes procedures for security assistance activities involving management, fiscal matters, accounting. pricing, budgeting for reimbursements to DoD appropriation accounts, and revolving funds, auditing, international balance of payments, and matters affecting the DoD budget, consistent with DoD Directive 5132.3, DoD Policy and Responsibilities Relating to Security Assistance," March 10, 1981.
Document Details
- Document Type
- Technical Report
- Publication Date
- Mar 01, 1993
- Accession Number
- ADA382212