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STATEMENT OF BUDGETARY RESOURCES

contributor authorDODD - DoD Directives Service
date accessioned2017-09-04T17:58:52Z
date available2017-09-04T17:58:52Z
date copyright05/01/2012
date issued2012
identifier otherFSTFCFAAAAAAAAAA.pdf
identifier urihttp://yse.yabesh.ir/std;jsery=autho16/handle/yse/182035
description abstractThe 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.
languageEnglish
titleDODD 7000.14-R VOL 6B CHAP 7num
titleSTATEMENT OF BUDGETARY RESOURCESen
typestandard
page16
statusActive
treeDODD - DoD Directives Service:;2012
contenttypefulltext


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