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DODD 7000.14-R VOL 6B CHAP 7
STATEMENT OF BUDGETARY RESOURCES
Organization:
DODD - DoD Directives Service
Year: 2012
Abstract: The SBR and related disclosures provide information about how budgetary resources were made available as well as their status at the end of the period. It is the only financial statement predominately derived from an entity's budgetary general ledger in accordance with budgetary accounting rules. Guidance from Office of Management and Budget (OMB) CircularA-11, "Preparation, Submission, and Execution of the Budget"; OMB Circular A-136, "Financial Reporting Requirements"; and Treasury Financial Manual (TFM), Volume 1, Part 2, Chapter 4700, "Agency Reporting Requirements for the Financial Report of the United States (U.S.) Government" (TFM) 2-4700 are incorporated throughout this chapter.
Purpose
This chapter prescribes the policy surrounding preparation of the Department of Defense (DoD) Statement of Budgetary Resources (SBR). It provides details for the formatting used in various versions of the SBR and instructions for preparing the Budgetary Resources, Status of Budgetary Resources, Change in Obligated Balance and Budget Authority and Outlays, Net sections thereof.
Purpose
This chapter prescribes the policy surrounding preparation of the Department of Defense (DoD) Statement of Budgetary Resources (SBR). It provides details for the formatting used in various versions of the SBR and instructions for preparing the Budgetary Resources, Status of Budgetary Resources, Change in Obligated Balance and Budget Authority and Outlays, Net sections thereof.
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DODD 7000.14-R VOL 6B CHAP 7
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| contributor author | DODD - DoD Directives Service | |
| date accessioned | 2017-09-04T17:58:52Z | |
| date available | 2017-09-04T17:58:52Z | |
| date copyright | 05/01/2012 | |
| date issued | 2012 | |
| identifier other | FSTFCFAAAAAAAAAA.pdf | |
| identifier uri | http://yse.yabesh.ir/std;jsery=autho16/handle/yse/182035 | |
| description abstract | The SBR and related disclosures provide information about how budgetary resources were made available as well as their status at the end of the period. It is the only financial statement predominately derived from an entity's budgetary general ledger in accordance with budgetary accounting rules. Guidance from Office of Management and Budget (OMB) CircularA-11, "Preparation, Submission, and Execution of the Budget"; OMB Circular A-136, "Financial Reporting Requirements"; and Treasury Financial Manual (TFM), Volume 1, Part 2, Chapter 4700, "Agency Reporting Requirements for the Financial Report of the United States (U.S.) Government" (TFM) 2-4700 are incorporated throughout this chapter. Purpose This chapter prescribes the policy surrounding preparation of the Department of Defense (DoD) Statement of Budgetary Resources (SBR). It provides details for the formatting used in various versions of the SBR and instructions for preparing the Budgetary Resources, Status of Budgetary Resources, Change in Obligated Balance and Budget Authority and Outlays, Net sections thereof. | |
| language | English | |
| title | DODD 7000.14-R VOL 6B CHAP 7 | num |
| title | STATEMENT OF BUDGETARY RESOURCES | en |
| type | standard | |
| page | 16 | |
| status | Active | |
| tree | DODD - DoD Directives Service:;2012 | |
| contenttype | fulltext |