Carter's expansion), contract support services are subdivided under "Object Class 20" as it is defined in Volume 1 of the DoDFMR, as follows:
What makes Object Classes useful vehicles in this context is that, as described in Appendix A ("Object Classification") of Volume 1 of the DoDFMR, they are defined data elements that are already required to be tracked in the budget process:
The title of Volume 4 of the DoDFMR is "Accounting Policy and Procedures.
The DoDFMR formally codified prior practices, while adding slightly more program direction.
In its first few years, the language of the DoDFMR offered no further details concerning the program's scope or limitations, and it failed to define terms like "small-scale," "urgent," or "immediate.
In September 2005, the DoDFMR was amended to include four more permissible categories:
He also knew that defense FM professionals need to stay abreast of changes to the DoDFMR
The DoDFMR requires that the person or persons who are named as being responsible for the violation be administratively disciplined.
An example cited in the DoDFMR is that of a funds holder who erroneously distributes more funds than are available to that funds holder.
According to the DoDFMR
, the components have nine months to submit their final report to OUSD(C), and OUSD(C) has an additional three months to submit the report to the Congress and the President.
Relief of liability for an accountable official rests with the Defense Finance and Accounting Service's Director, Accounting Services (DFASDAS) (1) in accordance with Volume 5, Chapter 6, of the DoDFMR.
1) Although the current DoDFMR Volume 5, Chapter 6, refers to the Defense Finance and Accounting Service's Director, Accounting (DF AS-DA) as the relief official, the office of the DFAS-DAS confirmed to the author that, in fact, this authority lies with the DAS.