DoD FMR Volume 6B, titled “Form and Content of the Department of Defense Audited Financial Statements,” establishes the comprehensive framework and specific instructions for preparing the Department’s quarterly and annual audited financial statements in accordance with Generally Accepted Accounting Principles (GAAP) and OMB Circular A-136. This volume governs the preparation of the Agency Financial Report (AFR) for all DoD consolidation entities, mandating key components such as the Management’s Discussion and Analysis (MD&A), the Financial Section, and Required Supplementary Information (RSI). It prescribes the detailed format and content for the four principal financial statements: the  ...