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tiality when representing clients with diminished capacity. 3.7.1.1. Representatives Under Article 6b, UCMJ. Upon formal request by a VC for the appointment of an Article 6b representative, the legal office shall work to expeditiously have an Article 6b representative appointed to facilitate VC representation. See DAFI 51- 101, paragraph 7.7 for appointment procedures. In the event a legal office does not act on such a request, a VC may explore or request the appointment of a representative under Article 6b, as required, or a convening authority-appointed representative. Consideration of any such action shall be coordinated with the VC’s CDVC. 3.7.1.2. Children 3 Years of Age and Younger. Children ages 3 and under are presumed to have diminished capacity, and an Article 6b representative s

the CDO, at a minimum, evidence of the victim’s status, the status of the case against the accused (e.g., the Charge Sheet), and evidence of the relationship between the victim and the proposed Article 6b representative (e.g., DAF Form 1168 from a non-offending parent). See R.C.M. 309(b)(5). 7.7.2.2. If government representatives believe Article 6b representation is unnecessary, but a VC, based on interactions with the victim, believe Article 6b representation is warranted, the VC should engage the trial counsel to reconsider the position and request trial counsel submit a request to AF/JAT’s CDO. If trial counsel still believes Article 6b representation is not warranted, the SJA will supply the VC with the substantiation necessary for the military judge to resolve the issues specified in

ing where necessary to comply with Article 6b, UCMJ. An Article 6b representative is a person who is designated to assume the rights of a victim who is under 18 years of age (but who is not a member of the armed forces), or who is incompetent, incapacitated, or deceased. See Article 6b(c) UCMJ; R.C.M. 309(b)(5); and DAFI 51-201, Chapter 7. 1.12.3. Ensures the government’s responsibilities to victims and witnesses under the UCMJ and MCM are fulfilled. 1.12.4. Notifies the military judge and defense counsel of any unrepresented victim’s or witness’s assertion of a right or privilege related to the court-martial. 1.12.5. Informs VWAP coordinators of additional victims and witnesses identified after the investigation is completed to ensure the DD Form 2701, Initial Information for Victims and

report material amounts of DM&R in the notes to the financial statements. Refer to Volume 6B, Chapter 12 “Required Supplementary Information.”

ion requirements. Cancellation/ Addition Policy Memo 5.3.4 This revision incorporated and cancelled the DCFO memorandum titled, “Reporting Requirements for Legal Contingent Liabilities (FPM 21-10),” dated September 24, 2021, adding case aggregation methodology for Management Schedules of Information preparation. Cancellation/ Addition Policy Memo 6.5 This revision incorporated and cancelled the DCFO memorandum titled, “Variance Analysis for Financial Statement Reporting (FPM 19-17),” dated April 6, 2020, updating variance analysis requirements and adding language regarding materiality thresholds. Cancellation/ Addition 2BDoD 7000.14-R Financial Management Regulation Volume 6B, Chapter 2 * July 2025 2-2 Table of Contents VOLUME 6B, CHAPTER 2: “GENERAL INSTRUCTIONS FOR THE FINANCIAL STATEMEN

DoD 7000.14-R Financial Management Regulation Volume 6B, Chapter 1 * September 2024 1-1 VOLUME 6B, CHAPTER 1: “INTRODUCTION TO THE FORM AND CONTENT OF THE FINANCIAL STATEMENTS” 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. Hyperlinks are denoted by bold, italic, blue, and underlined font. The previous version dated July 2021 is archived. PARAGRAPH EXPLANATION OF CHANGE/REVISION PURPOSE All Administrative updates in accordance with Department of Defense (DoD) Financial Management Regulation (FMR) Revision Standard Operating Procedures.

BDoD 7000.14-R Financial Management Regulation Volume 6B, Chapter 4 * October 2024 4-1 VOLUME 6B, CHAPTER 4: “BALANCE SHEET” 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. Hyperlinks are denoted by bold, italic, blue, and underlined font. The previous version dated April 2019 is archived. PARAGRAPH EXPLANATION OF CHANGE/REVISION PURPOSE All Administrative updates in accordance with the Department of Defense Financial Management Regulation Revision Standard Operating Procedures. Revision All Changed the term “reporting entity” to “conso

DoD 7000.14-R Financial Management Regulation Volume 6B, Chapter 7 * September 2024 7-1 VOLUME 6B, CHAPTER 7: “STATEMENT OF BUDGETARY RESOURCES” 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. Hyperlinks are denoted by bold, italic, blue, and underlined font. The previous version dated May 2019 is archived. PARAGRAPH EXPLANATION OF CHANGE/REVISION PURPOSE All Administrative updates in accordance with the Department of Defense Financial Management Regulation Revision Standard Operating Procedures. Revision 2.0 Added clarifying language o