The use of the Temporary Early Retirement Authority (TERA) was reinstated through December 31, 2018 by the National Defense Authorization Act for FY 2012, Public Law 112-81. The purpose of this guidance is to provide procedures for funding, accounting for, disbursing and reporting retirement payments for those chosen for early retirement under the provisions of TERA.

Reimbursable rates provide guidance on the amounts that shall be recouped when DoD Components perform work or sell property within the Department of Defense, to other U.S. Government agencies and to private parties.

The Foreign Currency Fluctuation Report provides current and historical exchange rates for the execution of overseas programs funded by Operations & Maintenance, Defense Health Program, Military Personnel, Military Construction, and Family Housing appropriations. The exchange rates are updated each month.

For more information on the following documents, visit the ODCFO Home page.

• DoD Agency Financial Report (AFR) / Performance and Accountability Report (PAR)
• DoD Component Financial Statements
• DoD Summary of Performance and Financial Information / Citizen’s Report
• DoD Managers’ Internal Control Program
• FIAR Plan Status Report