Volume 1 of the DODFMR details the statutory framework and internal regulations governing financial management within the United States Department of Defense (DoD). Centered on the Chief Financial Officers Act and the Federal Financial Management Improvement Act, the documents define the leadership hierarchy, specifically the dual role of the Under Secretary of Defense (Comptroller) as the agency’s CFO. The text establishes mandatory standards for financial management systems, requiring them to be integrated, auditable, and compliant with the United States Standard General Ledger. Key operational tools are introduced, such as the Standard Financial Information Structure (SFIS), which creates a uniform business la ...