10 chapters, 138 pages. Part of DoD 7000.14-R, the DoD Financial Management Regulation. Each chapter carries its own revision date — the FMR is amended chapter by chapter, so a volume is never uniformly current.
| Chapter | Title | Revised | Pages |
|---|---|---|---|
| Chapter 1 | Introduction to the Form and Content of the Financial Statements | 2024-09 | 9 |
| Chapter 2 | General Instructions for the Financial Statements | 2025-07 | 14 |
| Chapter 3 | Agency Financial Report Sections | 2025-04 | 11 |
| Chapter 4 | Balance Sheet | 2024-10 | 7 |
| Chapter 5 | Statement of Net Cost | 2023-06 | 6 |
| Chapter 6 | Statement of Changes in Net Position | 2024-09 | 6 |
| Chapter 7 | Statement of Budgetary Resources | 2024-09 | 7 |
| Chapter 10 | Notes to the Financial Statements | 2023-02 | 59 |
| Chapter 12 | Required Supplementary Information | 2023-09 | 6 |
| Chapter 13 | Adjustments, Eliminations, and Reconciliation Requirements for Intragovernmental Balances | 2025-06 | 13 |
Where the corpus names this volume as its financial authority.
| Publication | Citations |
|---|---|
| AFI 32-1023 | 1 |
| AFMCI 65-101 | 1 |
| AFSCMAN 65-101 WR-ALC Sup | 1 |
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