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DODD 7000.14-R VOL 6B CHAP 3
AGENCY HEAD MESSAGE, MANAGEMENT’S DISCUSSION AND ANALYSIS, PERFORMANCE SECTION, AND OTHER ACCOMPANYING INFORMATION
Organization:
DODD - DoD Directives Service
Year: 2012
Abstract: PURPOSE
The Agency Head Message, Management's Discussion and Analysis (MD&A), the Performance Section, and Other Accompanying Information (OAI) are components of the Agency Financial Report (AFR) applicable to Office of Management and Budget (OMB) reporting entities listed in subparagraph 010501 of Volume 6B, Chapter 1, are consistent with the requirements of 31 United States Code (USC) 3515 (d). Within the guidance of OMB Circular A-11 and OMB Circular A-136, the Department of Defense (DoD) prepares and submits the AFR, a separate Annual Performance Report (APR), and a Summary of Performance and Financial Information (SPFI). DoD reporting entities are required to prepare the AFR according to the policies prescribed by OMB Circular A-136 as implemented in this volume. These formats and instructions provide a framework within which individual agencies have flexibility to provide information useful to the Congress, agency managers, and the public. Subcomponents are not required to prepare an APR or SPFI. Within the AFR framework, subcomponents are not required to prepare OAI, but may choose to do so using the format specified in this chapter.
The Agency Head Message, Management's Discussion and Analysis (MD&A), the Performance Section, and Other Accompanying Information (OAI) are components of the Agency Financial Report (AFR) applicable to Office of Management and Budget (OMB) reporting entities listed in subparagraph 010501 of Volume 6B, Chapter 1, are consistent with the requirements of 31 United States Code (USC) 3515 (d). Within the guidance of OMB Circular A-11 and OMB Circular A-136, the Department of Defense (DoD) prepares and submits the AFR, a separate Annual Performance Report (APR), and a Summary of Performance and Financial Information (SPFI). DoD reporting entities are required to prepare the AFR according to the policies prescribed by OMB Circular A-136 as implemented in this volume. These formats and instructions provide a framework within which individual agencies have flexibility to provide information useful to the Congress, agency managers, and the public. Subcomponents are not required to prepare an APR or SPFI. Within the AFR framework, subcomponents are not required to prepare OAI, but may choose to do so using the format specified in this chapter.
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DODD 7000.14-R VOL 6B CHAP 3
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| contributor author | DODD - DoD Directives Service | |
| date accessioned | 2017-09-04T16:23:05Z | |
| date available | 2017-09-04T16:23:05Z | |
| date copyright | 05/01/2012 | |
| date issued | 2012 | |
| identifier other | TRTFCFAAAAAAAAAA.pdf | |
| identifier uri | https://yse.yabesh.ir/std/handle/yse/86454 | |
| description abstract | PURPOSE The Agency Head Message, Management's Discussion and Analysis (MD&A), the Performance Section, and Other Accompanying Information (OAI) are components of the Agency Financial Report (AFR) applicable to Office of Management and Budget (OMB) reporting entities listed in subparagraph 010501 of Volume 6B, Chapter 1, are consistent with the requirements of 31 United States Code (USC) 3515 (d). Within the guidance of OMB Circular A-11 and OMB Circular A-136, the Department of Defense (DoD) prepares and submits the AFR, a separate Annual Performance Report (APR), and a Summary of Performance and Financial Information (SPFI). DoD reporting entities are required to prepare the AFR according to the policies prescribed by OMB Circular A-136 as implemented in this volume. These formats and instructions provide a framework within which individual agencies have flexibility to provide information useful to the Congress, agency managers, and the public. Subcomponents are not required to prepare an APR or SPFI. Within the AFR framework, subcomponents are not required to prepare OAI, but may choose to do so using the format specified in this chapter. | |
| language | English | |
| title | DODD 7000.14-R VOL 6B CHAP 3 | num |
| title | AGENCY HEAD MESSAGE, MANAGEMENT’S DISCUSSION AND ANALYSIS, PERFORMANCE SECTION, AND OTHER ACCOMPANYING INFORMATION | en |
| type | standard | |
| page | 11 | |
| status | Active | |
| tree | DODD - DoD Directives Service:;2012 | |
| contenttype | fulltext |