DODFMR Vol. 6A - From the Ledger to the Hill: The DoW's Reporting Pipeline

DoD FMR Volume 6A, titled “Reporting Policy,” establishes the comprehensive framework, roles, and responsibilities for the preparation and issuance of Department of Defense financial reports at the departmental, intermediate, and installation levels. It standardizes the reporting of budget execution and status of funds, primarily through the SF 133 (Report on Budget Execution and Budgetary Resources) and the detailed AR(M) 1002 (Appropriation Status by Fiscal Year Program and Subaccounts), while governing the electronic submission of data to the U.S. Treasury via the Central Accounting Reporting System (CARS) and the Governmentwide Treasury Account Symbol Adjusted Trial Balance System (GTAS). The volume prescribes specialized reporting policies for diverse functional areas, including foreign currency fluctuations, international balance of payments, and depot maintenance cost and workload reporting through the Depot Maintenance Cost System (DMCS). Furthermore, it mandates rigorous internal reporting for revolving funds through the AR(M) 1307 statements—encompassing financial position, cash flow, and results of operations—and establishes strict standards for journal voucher adjustments, internal controls, and audit trails to ensure the Department's financial data is accurate, reliable, and reconcilable across all DoD Components