A major focus of the FMR is achieving a "clean" (unmodified) audit opinion, a goal the DoD is currently targeting for .
The regulation is mandatory for all DoD components and is maintained by the Office of the Under Secretary of Defense (Comptroller). The Drive Toward Auditability dod financial management regulation
General Financial Management Information, Systems, and Requirements. Volumes 2A/2B: Budget Formulation and Presentation. Volume 3: Budget Execution. Volume 4: Accounting Policy. Volumes 7A/7B/8: Military and Civilian Pay Policies. A major focus of the FMR is achieving