DLA’s Annual Financial Report provides a financial overview of the Department. The reports are intended to simplify and summarize information while providing transparent financial and performance reporting.
While DLA continues to excel as the Department’s Combat Logistics Support Agency, the readers should note that a significant portion of DLA’s financial data is derived from legacy processes, systems and sources. We are continuing to execute a focused, coordinated, and deliberate process to improve the accuracy, completeness and reliability of the financial data that will be presented in future financial reports.
- DLA FY 2019 Annual Financial Reports
- DLA FY 2018 Annual Financial Reports
- Working Capital Fund
- General Fund
- Transaction Fund
- The FY 2018 Transaction Fund Agency Financial Report (AFR) has been restated in the comparative FY2019 Transaction Fund AFR. The FY 2018 Statement of Net Cost is restated to correct the misapplication of the revenue recognition accounting principles in accordance with SFFAS No. 7, Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting. Specifically, exchange revenue was being recorded and presented on a net basis, whereby revenue and cost of goods sold were recorded and presented as net revenue. DLA concluded that the accounting for the revenue transactions should be corrected and adjustments were recorded by DLA, to correct the error and to present revenue and cost of goods sold on a gross basis on the statements of net cost. As a result, the FY 2018 Statement of Net Cost included within the FY 2018 Transaction Fund AFR should no longer be relied upon due to the subsequent restatement for the misapplication of the revenue recognition accounting.
- DLA FY 2017 Annual Financial Reports
- DLA FY 2016 Annual Financial Report
- DLA FY 2015 Annual Financial Report
- DLA FY 2014 Annual Financial Report