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VOLUME 5, CHAPTER 5: “CERTIFYING OFFICERS, …

2 BDoD Financial Management Regulation VOLUME 5, CHAPTER 5 * October 2020 5- 1 VOLUME 5, CHAPTER 5: CERTIFYING OFFICERS, DEPARTMENTAL ACCOUNTABLE OFFICIALS, AND REVIEW OFFICIALS SUMMARY OF MAJOR CHANGES All changes are 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 . Hyperlinks are denoted by bold, italic, blue, and underlined font. The previous version dated June 2019 is archived. PARAGRAPH EXPLANATION OF CHANGE/REVISION PURPOSE All Updated hyperlinks and formatting to comply with current administrative instructions.

necessary to deviate from normal separation of duties and internal control principles required by Chapter 1, paragraph 010305 and subparagraph 010305.B, and the policy in subparagraph ... appointments annually for validity and current status, and make appropriate recommendations for change to appointing authorities. ... Chapter 8, subparagraph ...

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Volume 4, Chapter 2 - comptroller.defense.gov

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The Federal Accounting Standards Advisory Board (FASAB) promulgates accounting standards after considering financial and budgetary information needs of Congress, executive agencies, and other users of federal financial information.

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