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 (12 pages, 304 KB) January 2020
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 (125 pages, 1.24 MB) March 2020
Chapter 11 Archived February 2020
Chapter 12 Required Supplementary Information (06 pages, 184 KB) February 2021
Chapter 13 Adjustments, Eliminations, and Other Special Intragovernmental Reconciliation Requirements (11 pages, 248 KB) October 2019

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