Department of Defense Financial Management Regulation
DoL
Department of Labor
DON
Department of Navy
DSS
Defense Security Service
DTS
Defense Travel System
DVA
Department of Veterans Affairs
EFT
Electronic Funds Transfer
EMW
Expeditionary Maneuver Warfare
FASAB
Federal Accounting Standards Advisory Board
FBWT
Fund Balance with Treasury
FCRA
Federal Credit Reform Act
FERS
Federal Employees’ Retirement System
FFB
Federal Financing Bank
FFMIA
Federal Financial Management Improvement Act
FMEA
Financial Management Enterprise Architecture
FMFIA
Federal Managers’ Financial Integrity Act
FMS
Department of the Treasury Financial Management Service
FTC
Federal Trade Commission
FUDS
Formerly Used Defense Sites
FY
Fiscal Year
DoD Performance and Accountability Report
A-2
Acronyms GAAP
Generally Accepted Accounting Principles
GAO
General Accounting Office
GF
General Fund
GFM
Government Furnished Material
GIG
Global Information Grid
GMRA
Government Management Reform Act
GPRA
Government Performance and Results Act
GPS
Global Positioning System
GSA
General Services Administration
HHS
Health and Human Services
IA
Information Assurance
IAVA
Information Assurance Vulnerability Alert
IBA
Individually Billed Account
ICBM
Intercontinental Ballistic Missile
IG
Inspector General
IT
Information Technology
JCS
Joint Chiefs of Staff
JFMIP
Joint Financial Management Improvement Program
LAC
Latest Acquisition Cost
MAP
Munitions Action Plan
MD&A
Management’s Discussion and Analysis
MHPI
Military Housing Privatization Initiative
DoD Performance and Accountability Report
A-3
Acronyms MHS
Military Health System
MILCON
Military Construction
MOU
Memorandum of Understanding
MRS
Military Retirement System
MSC
Military Sealift Command
NA
Not Applicable
NBC
Nuclear, Biological and Chemical
NCO
Noncommissioned Officer
NDPP&E
National Defense Property, Plant and Equipment
NORAD
North American Aerospace Defense Command
NPR
Nuclear Posture Review
NRV
Net Realizable Value
OASD(C3I)
Office of the Assistant Secretary of Defense (Command, Control, Communications and Intelligence)
OCFP
Outstanding Contract Financing Payments
OIG
Office of the Inspector General
OMB
Office of Management and Budget
OM&S
Operating Materials and Supplies
OPM
Office of Personnel Management
OSD
Office of the Secretary of Defense
OUSD(AT&L)
Office of the Under Secretary of Defense (Acquisition, Technology and Logistics)
P.L.
Public Law
DoD Performance and Accountability Report
A-4
Acronyms PMO
Program Management Office
PP&E
Property, Plant and Equipment
PPBS
Planning, Programming and Budgeting System
QDR
Quadrennial Defense Review
RACER
Remedial Action Cost Engineering and Requirements
RBS
U.S. Department of Agriculture Rural Business-Cooperative Service
RCRA
Resource Conservation and Recovery Act
SARA
Superfund Amendment and Reauthorization Act
SBR
Statement of Budgetary Resources
SBSS
Standard Base Supply System
SII
Space, Information and Intelligence
SLBM
Submarine-Launched Ballistic Missile
SOF
Special Operations Forces
SSG
Senior Steering Group
TI
Treasury Index
UAV
Unmanned Aerial Vehicle
U.S.
United States
U.S.C.
United States Code
USACE
U.S. Army Corps of Engineers
USDA
U.S. Department of Agriculture
USD(AT&L)
Under Secretary of Defense (Acquisition, Technology & Logistics)
USD(C)
Under Secretary of Defense (Comptroller)
DoD Performance and Accountability Report
A-5
Acronyms USSGL
United States Government Standard General Ledger
UXO
Unexploded Ordnance
WCF
Working Capital Fund
WIP
Work in Process
DoD Performance and Accountability Report
A-6
Department of Defense
Appendix B Internet Links
Fiscal Year 2002 Performance and Accountability Report
Department of Defense financial reports are available on the Internet at: http://www.dtic.mil/comptroller
Additional DoD Web Sites Department of Defense (www.defenselink.mil) Department of the Army (www.army.mil) Department of the Navy (www.navy.mil) Marine Corps (www.usmc.mil) Department of the Air Force (www.af.mil) Coast Guard (www.uscg.mil/uscg.shtm) Defend America (www.defendamerica.mil)
