DoD 7000.14-R

Department of Defense Financial Management Regulation (DoD FMR)

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Volume 6B Chapters

Form and Content of the Department of Defense Audited Financial Statements

Chapter 1 Introduction to the Form and Content of the Financial Statements (10 pages, 232 KB) July 2021
Chapter 2 General Instructions for the Financial Statements
(15 pages, 272 KB)
December 2019
Chapter 3 Agency Head Message, Management's Discussion and Analysis, Performance Section, Financial Section, and Other Accompanying Information (12 pages, 256 KB) November 2019
Chapter 4 Balance Sheet (17 pages, 304 KB) April 2019
Chapter 5 Statement of Net Cost (06 pages, 256 KB) June 2023
Chapter 6 Statement of Changes in Net Position (13 pages, 248 KB) November 2019
Chapter 7 Statement of Budgetary Resources (12 pages, 248 KB) May 2019
Chapter 8 Archived  
Chapter 9 Archived  
Chapter 10 Notes to the Financial Statements (59 pages, 570 KB) February 2023
Chapter 11 Archived  
Chapter 12 Required Supplementary Information (06 pages, 256 KB) September 2023
Chapter 13 Adjustments, Eliminations, and Other Special Intragovernmental Reconciliation Requirements (11 pages, 248 KB) October 2019

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