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Department of Defense Financial Management Regulation. Volume 2A - BudgetPresentation and Formulation

机译：国防部财务管理条例。第2a卷 - 预算表述和制定

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Volume 2 of the Department of Defense 'Financial Management Regulation' is issuedunder the authority of DoD Instruction 7000.14, 'DoD Financial Management Policy and Procedures' which governs financial management by establishing and enforcing requirements, principles, standards, systems, procedures, and practices necessary to comply with financial management statutory and regulatory requirements applicable to the Department of Defense. It identifies financial management requirements, systems, and functions for all appropriated, nonappropriated, working capital, revolving, and trust fund activities. In addition, it identifies statutory and regulatory fmancial reporting requirements. This volume of the Regulation establishes procedures for DoD Components to use in budget presentation and formulation and applies to the Office of the Secretary of Defense, the Military Departments, the Joint Staff, the Unified Combatant Commands, the Inspector General of the Department of Defense, the Defense Agencies, and the DoD Field Activities (hereafter referred to collectively as 'DoD Components').

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