February 22, 2012 we have (2016 pdf files in our database)
Short Desciption: Volume 13: Chapter 1: Nonappropriated Fund Accounting DoD Financial Management Regulation Volume 13, Chapter 1 September 2008 SUMMARY OF MAJOR CHANGES TO DoD 7000.14-R, VOLUME 13, CHAPTER 1 ACCOUNTING All changes are denoted by
Content Inside: Volume 13: Chapter 1: Nonappropriated Fund Accounting DoD Financial Management Regulation Volume 13, Chapter 1 September 2008 SUMMARY OF MAJOR CHANGES TO DoD 7000.14-R, VOLUME 13, CHAPTER 1 ACCOUNTING All changes are denoted by blue font Substantive revisions are denoted by a preceding the section, paragraph, table or figure that includes the revision underlined, bold, italic, blue font PARA EXPLANATION OF CHANGEREVISION PURPOSE All Reworded and reformatted chapter for clarity and ease of reading. Added references and electronic hyperlinks. Update 0101 Added an Overview section to provide purpose and scope paragraphs. Add 0102 Added a Definitions section. Add 010212 Added requirement that materiality be set by the NAFI at one percent of the greater of total assets or expenses for the current fiscal year. Requirements based on the DoDIG audit recommendation. Add accounting the revenue recognition and matching principles. Delete 010401 Added requirement that prior year adjustments must be material and not previously known or estimated. Add Accounting fund equity adjustment requests and added requirement for Military Service Proponent for NAF Financial Management approvaldisapproval. Add 0105 Accounting extraordinary item requests and added requirement for Military Service Proponent for NAF Financial Management approvaldisapproval. Add 1-1 DoD Financial Management Regulation Volume 13, Chapter 1 September 2008 TABLE OF CONTENTS ACCOUNTING 0101 Overview 0102 Definitions Accounting 0104 Fund Equity 0105 Extraordinary Items 0106 Morale, Welfare, and Recreation Categories 1-2 DoD Financial Management Regulation Volume 13, Chapter 1 September 2008 CHAPTER 1 ACCOUNTING 0101 OVERVIEW 010101. Purpose. This chapter prescribes the standard policies for Nonappropriated Funds (NAFs). 010102. accounting Accounting Service Exchanges. 0102 DEFINITIONS 010201. Accounting financial transactions and interpreting the results. 010202. Information provided to users that is relevant, reliable, cost beneficial, material, comparable, and consistent. 010203. Amounts owed by the NAFI for goods and services Under a voucher system, a tickler or suspense file of unpaid vouchers can serve as the accounts payable subsidiary file. At the end