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 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