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DoD 7000.14 - R DEPARTMENT OF DEFENSE FINANCIAL …

DoD - R DEPARTMENT OF DEFENSE FINANCIAL MANAGEMENT REGULATION VOLUME 13: NONAPPROPRIATED FUNDS POLICY UNDER SECRETARY OF DEFENSE (COMPTROLLER) 2 BDoD FINANCIAL Management Regulation Volume 13, Chapter 1 * February 2021 1-1 VOLUME 13, CHAPTER 1: INTRODUCTION TO NONAPPROPRIATED FUND ACCOUNTING SUMMARY OF MAJOR CHANGES Changes are identified in this table and also denoted by blue font. Substantive revisions are denoted by an asterisk (*) symbol preceding the section, paragraph, table, or figure that includes the revision. Unless otherwise noted, chapters referenced are contained in this volume.

The chart of accounts is a list of ledger accou nt names, descriptions, and numbers arranged in the order in which theycustomarily appear in the financial statements. The chart serves as a useful source for locating a given account within the ledger. The chart of accounts for NAFs is

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The Overview Book has been published as part of the President’s Annual Defense Budget for the past few years. From FY 1969 to FY 2005, OSD published the “Annual Defense Report” (ADR) to meet 10 USC section 113 requirements. Subsequently, the Overview began to fill this role.

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