DoDM 4140.26 Volume 3 国防部耗材综合物资管理：审计和财务管理.pdf

DOD MANUAL 4140.26,VOLUME 3 DOD INTEGRATED MATERIEL MANAGEMENT FOR CONSUMABLE ITEMS:AUDITING AND FINANCIAL MANAGEMENT Originating Component:Office of the Under Secretary of Defense for Acquisition and Sustainment Effective:June 10,2021 Releasability:Cleared for public release.Available on the Directives Division Website at https:/www.esd.whs.mil/DD/.Reissues and Cancels:DoD Manual 4140.26,Volume 5,“DoD Integrated Materiel Management(IMM)for Consumable Items:Reporting,Auditing,and Financial Management,”September 24,2010,as amended Approved by:Paul Cramer,Performing the Duties of the Assistant Secretary of Defense for Sustainment Purpose:This issuance is composed of several volumes,each containing its own purpose.In accordance with the authority in DoD Directive 5135.02 and DoD Instruction 4140.01:This manual provides requirements and procedures for integrated materiel managers and others who work within or with the DoD supply system to:o Determine if an item qualifies for integrated materiel management(IMM).o Submit and process supply support requests and logistics assignments.This volume assigns responsibilities and establishes uniform guidance for the auditing and financial manag