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HomeFinanceOffersFinancial Reports

                        - DLA Finance
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### Related Links

                        - DoD Financial Management Regulations  

# Financial Reports

DLA FY 2023 Consolidated Agency Financial Report

                                - Working Capital Fund, General Fund, and National Defense Stockpile Transaction Fund   

DLA FY 2022 Agency Financial Reports

                                - Working Capital Fund
                                - General Fund

The FY 2022 General Fund Agency Financial Report (AFR) has been restated in the comparative FY 2023 General Fund AFR. The FY 2022 Balance Sheet (BS), Statement of Net Cost (SNC), and Statement of Changes in Net Position (SNCP) were restated to correct errors related to (1) the costs capitalization for two Internal Use Software in Development that should have been expensed in prior fiscal years and (2) the estimated Environmental and Disposal Liabilities and Future Funded Expenses were overstated in prior fiscal years.  These errors caused DLA’s BS, SNC and SNCP to be overstated in FY 2022. DLA made the corrections and disclosures in accordance with the Statement of Federal Financial Accounting Standards (SFFAS) 21: Reporting Corrections of Errors and Changes in Accounting Principles, Amendment of SFFAS 7, Accounting for Revenue and Other Financing Sources, SFFAS 10:  Accounting for Internal Use Software, and SFFAS 5: Accounting for Liabilities of The Federal Government.
                                - Transaction Fund

DLA FY 2021 Agency Financial Reports

                                - Working Capital Fund

The FY 2021 Working Capital Fund Agency Financial Report (AFR) has been restated in the comparative FY 2022 Working Capital Fund AFR. The FY 2021 Balance Sheet is restated to correct an error. The impact of this error resulted in Intragovernmental Accounts Receivable and Other than Intragovernmental Accounts Receivable reported on the financial statements to be overstated and understated, respectively.  DLA WCF recorded adjustments to properly classify accounts receivable related to deposit funds that are due from OUSD. The correction required a prior period adjustment to the FY 2021 Balance Sheet.
                                - General Fund

The FY 2021 General Fund Agency Financial Report (AFR) has been restated in the comparative FY 2022 General Fund AFR. In FY 2021, the Balance Sheet and Statements of Changes in Net Position were restated to correct an error that was made in a prior year. DLA GF made an adjustment to reclassify a Non-Expenditure Financing Source Transfer-In to an Unexpended Appropriations Transfer-In for funding received in FY 2014. The impact of this error resulted in an understatement in Cumulative Results of Operations and an overstatement in Unexpended Appropriations. As the funding source for the transfer-in originated from excess cash balances, not the appropriated funds, DLA GF recorded the adjustments to correct the FY 2021 Balance Sheet and Statements of Change in Net Position by decreasing Unexpended Appropriations and increasing Cumulative Results of Operations, resulting in no overall impact to DLA GF's Net Position.
                                - Transaction Fund

DLA FY 2020 Agency Financial Reports

                                - Working Capital Fund

The FY 2020 Working Capital Fund Agency Financial Report (AFR) has been restated in the comparative FY 2021 Working Capital Fund AFR.  The FY 2020 Balance Sheet, Statement of Net Cost, and Statement of Changes in Net Position were restated to correct the misapplication of the proper accounting treatment and recognition of: (1) general property, plant and equipment, net for the transfer-in of capitalized assets and the related depreciation expense; and (2) accounts receivable for deposit funds in accordance with SFFAS 1, *Accounting for Selected Assets and Liabilities*, and SFFAS 6, *Accounting for Property, Plant, and Equipment*. DLA management concluded that the accounting for these transactions should be corrected and the necessary adjustments recorded. Specifically, DLA Working Capital Fund recorded adjustments to correct the errors for transfer-in of capitalized assets and accounts receivable for deposit funds on the Balance Sheet and the related the depreciation expense on the Statement of Net Cost. As a result, the FY 2020 Balance Sheet, Statement of Net Cost, and Statement of Changes in Net Position included within the FY 2020 Working Capital Fund AFR should no longer be relied upon due to the subsequent restatement and the misapplication of the proper accounting treatment  and recognition for general property, plant and equipment, net for the transfer-in of capitalized assets and the related depreciation expense and accounts receivable.
                                - General Fund

The FY 2020 General Fund Agency Financial Report (AFR) has been restated in the comparative FY 2021 General Fund AFR.  The FY 2020 Balance Sheet, Statement of Net Cost, and Statement of Changes in Net Position were restated to correct the misapplication of the proper accounting treatment and recognition of: (1) capitalized construction-in-process (CIP) cost that had been expensed; and (2) revenue earned and the related accounts receivable and advances from others and deferred revenue that were not recognized in the proper period in accordance with SFFAS 1, *Accounting for Selected Assets and Liabilities*, SFFAS 6, *Accounting for Property, Plant, and Equipment*, and SFFAS 7, *Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting*. DLA management concluded that the accounting for these transactions should be corrected and the necessary adjustments recorded. Specifically, DLA General Fund recorded adjustments to correct the errors for capitalized CIP cost, accounts receivable, and advances from other and deferred revenue on the Balance Sheet and revenue earned and not recognized in the proper period and gross cost improperly expensed on the Statement of Net Cost. As a result, the FY 2020 Balance Sheet, Statement of Net Cost, and Statement of Changes in Net Position included within the FY 2020 General Fund AFR should no longer be relied upon due to the subsequent restatement and the misapplication of the proper accounting treatment  and recognition for capitalized CIP cost  that had been expensed and revenue earned and the related accounts receivable and advances from others and deferred revenue that were not recognized in the proper period.
                                - Transaction Fund

The FY 2020 Transaction Fund Agency Financial Report (AFR) has been restated in the comparative FY 2021 Transaction Fund AFR.  The FY 2020 Balance Sheet, Statement of Net Cost, and Statement of Changes in Net Position were restated to correct the misapplication of the proper accounting treatment and recognition of: (1) inventory and related gains and losses; (2) advances and prepayments; and (3) accounts payable and the related gross cost in accordance with SFFAS 1, *Accounting for Selected Assets and Liabilities*; SFFAS 3, *Accounting for Inventory and Related Property*; and SFFAS 5, *Accounting for Liabilities of the Federal Government*. DLA management concluded that the accounting for these transactions should be corrected and the necessary adjustments recorded. Specifically, DLA Transaction Fund recorded adjustments to correct the errors for inventory and related property, net, advances and prepayments, and accounts payable on the Balance Sheet and related gains and losses and gross cost on the Statement of Net Cost. As a result, the FY 2020 Balance Sheet, Statement of Net Cost, and Statement of Changes in Net Position included within the FY 2020 Transaction Fund AFR should no longer be relied upon due to the subsequent restatement and the misapplication of the proper accounting treatment  and recognition for inventory and related property, net, advances and prepayments, accounts payable, and the related earned revenue and gross cost.

DLA FY 2019 Agency Financial Reports

                                - Working Capital Fund
                                - General Fund
                                - Transaction Fund

DLA FY 2018 Agency 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 Agency Financial Reports

                                - Working Capital Fund
                                - General Fund
                                - Transaction Fund

DLA FY 2016 Agency Financial Report

                                - DLA FY 2016 Annual Financial Report

DLA FY 2015 Agency Financial Report

                                - DLA FY 2015 Annual Financial Report

DLA FY 2014 Agency Financial Report

                                - DLA FY 2014 Annual Financial Report

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