The Fiscal Flyer

DoD FMR Volume 4, titled “Accounting Policy,” establishes the Department’s comprehensive internal accounting principles and standards for maintaining financial control over its various resources from acquisition to disposal This volume prescribes the policies for managing and reporting assets, including Fund Balance with Treasury (FBWT), receivables, inventory, and advances, as well as liabilities...

DoD FMR Volume 3 , “Budget Execution - Availability and Use of Budgetary Resources,” establishes the comprehensive standards and procedures for the administrative control and execution of the Department’s budget. It details the multi-level process for the receipt and distribution of budgetary resources, tracing funds from departmental-level receipt and Office of Management and Budget (OMB) apporti...

Department of Defense Financial Management Regulation (DoD FMR) Volume 2B, titled “Budget Formulation and Presentation (Chapters 4-19),” provides comprehensive instructions for preparing budget estimates and congressional justification materials for a wide array of Department of Defense appropriations and specialized programs. This volume details the requirements for major funding categories, incl...

The Department of Defense Financial Management Regulation (Volume 2A) establishes the mandatory framework for creating and justifying military budget requests. It distinguishes between expense costs , such as daily operations and personnel pay, and investment costs , which cover the acquisition of long-term assets like weaponry and facilities. A central pillar of this guidance is the full funding...

Volume 1 of the DODFMR details the statutory framework and internal regulations governing financial management within the United States Department of Defense (DoD) . Centered on the Chief Financial Officers Act and the Federal Financial Management Improvement Act , the documents define the leadership hierarchy, specifically the dual role of the Under Secretary of Defense (Comptroller) as the agenc...