36. Regulations Governing Industrial Fund Operations (DOD Directive 7410.4), reissued 3 April 1963, and subsequent amendments. This Directive provides for the establishment of Industrial Funds within the Department of Defense. It also establishes the policy for the initial transfer of funds, inventories, and properties to the Industrial Funds; the handling of project and other work orders and reimbursements for such work; provision for accounting and cost accounting systems; authorization to incur obligations and expend funds; budgetary control; reporting on operations, and auditing. 37. Financial Reports for Department of Defense Industrial Funds (DOD Instruction 7410.5), reissued 14 August 1963, with subsequent amendment. This Instruction sets forth the requirements for financial reports of Industrial Funds by the Department of Defense to cover its responsibilities under the National Security Act Amendments, and to meet other reporting requirements under a single uniform system of reporting for activities operating under Industrial Funds. 38. Regulations Governing Stock Fund Operations (DOD Directive 7420.1), reissued 20 August 1965, with subsequent amendment. Directive 7240.1 provides for establishment of a Stock Fund in each of the four services and the Defense Supply Agency; sets up procedures for the issuance of charters, initial transfer of funds, inventories, and other assets; covers pricing policy, management policy, sales of stocks and accounting; and provides authority to obligate and expend funds, and for budgetary control, reporting and auditing. 39. Billing and Collection for Sales of Stock Fund Materiel (DOD Instruction 7420.9), reissued 28 January 1965. This Instruction supplements DOD Instruction 7220.13, digested above, by establishing procedures for billing and effecting collection for sales of stock fund materiel, with special instructions for accounting, reporting and controlling transactions. 40. Quarterly Stock Fund Reports on Financial Status and Program Projections (DOD Instruction 7420.10), issued 6 November 1962. This Instruction prescribes planning objectives and progress reports against which accomplishments may be measured for key budget program elements. 41. Chart of Accounts and Financial Reports for Department of Defense Stock Funds (DOD Instruction 7420.11), issued 10 June 1964, with subsequent amendments. This Instruction provides for the financial statements required for the preparation of reports to the Congress and other Government agencies and for use in financial control actions under the budget process. 42. Report on Real and Personal Property and Selected Financial Assets (DOD Instruction 7500.1), reissued 26 September 1961, with subsequent amendment. This Instruction prescribes uniform reporting formats and criteria to the military departments for the recurring annual submission of narrative, accounting, and statistical material required by the Office of the Assistant Secretary of Defense (Comptroller) for the preparation of a consolidated Department of Defense report to the Congress and the President on property records maintained under Section 410 of the National Security Act. It also prescribes the instruction and reporting format for the financial assets of each military department exclusive of real and personal property, required by the Chairman of the Committee on Government Operations, House of Representatives. 43. Use of Source Documents and Source Records in Quantitative and Financial Inventory Accounting (DOD Instruction 7510.2), issued 2 July 1957. This Instruction defines the type of basic source documents and source records to be used in the military departments to ensure that the inventory accounting and reporting system provide for the accumulation of both quantitative and financial data from original transaction documents and stock records. 44. Pricing of Government-owned Plant Equipment in the DOD (DOD Instruction 7510.3), issued 24 May 1960. This Instruction establishes, for inventory and other purposes, uniform pricing policies for Government-owned plant equipment. 45. Uniform Policy for Charging Accessorial Costs Incident to Issues, Sales, and Transfers of Materials, Supplies, and Equipment (DOD Instruction 7510.4), reissued 31 August 1965, with subsequent amendment. This Instruction establishes policies and procedures for charging expenses arising from issues, sales, and transfers of materials, supplies, and equipment, except bulk POL, plant equipment not in the supply system, aircraft, and ships. 46. Simplified Inventory Accounting for Low-Value Materiel (DOD Instruction 7510.5), issued 1 July 1963. This Instruction authorizes procedures for simplified inventory accounting for low-value items of materials, supplies and equipment (materiel). 47. DOD Automatic Data Processing Equipment Program Reporting System (DOD Instruction 7700.6), issued 10 August 1965. This Instruction provides for the reporting of automatic data processing equipment used by the Department of Defense, whether owned, leased, or leased with option to purchase. 48. Progress Report on Military Family Housing Projects (DOD Instruction 7720.5), issued 1 October 1962. This Instruction provides for submission of progress reports as various stages of development are reached in the planning and construction of military family housing projects. 49. Inventory and Utilization Reporting on Military Family Housing (DOD Instruction 7730.20), reissued 31 December 1963, with subsequent amendment. This Instruction prescribes quarterly reports on inventory of military family housing units and occupancy and assignment of personnel to these units. The Instruction is applicable to all DOD components. 50. Petroleum Reporting Requirements (DOD Instruction 7730.21), issued 20 June 1963. This Instruction prescribes the various required reports concerning petroleum programs, status, inventories, requirements, production, deliveries, and other logistics areas. 51. Equipment Distribution and Condition (EDAC) - Statistical Reporting System (DOD Instruction 7730.25), issued 1 June 1964. |