DoDD 5118.05 国防财务和会计服务（DFAS）.pdf

Department of Defense DIRECTIVE NUMBER 5118.05 April 20,2012 Incorporating Change 1,Effective May 13,2020 CMO SUBJECT:Defense Finance and Accounting Service(DFAS)References:See Enclosure 1 1.PURPOSE.Pursuant to the authority vested in the Secretary of Defense by sections 113,191,and 192 of title 10,United States Code(U.S.C.)(Reference(a),this Directive reissues DoD Directive(DoDD)5118.5(Reference(b)to update the mission,organization and management,responsibilities and functions,relationships,authorities,and administration of the DFAS.2.APPLICABILITY.This Directive applies to OSD,the Military Departments,the Office of the Chairman of the Joint Chiefs of Staff and the Joint Staff,the Combatant Commands,the Office of the Inspector General of the Department of Defense,the Defense Agencies,the DoD Field Activities,and all other organizational entities within the DoD(hereinafter referred to collectively as the“DoD Components”).3.DEFINITIONS.See Glossary.4.MISSION.The DFAS mission consists primarily of providing finance and accounting services and monitoring compliance with all statutory and regulatory requirements within its functional area.It also includes the consolidation,standardizat