Department of Defense
DIRECTIVE
NUMBER 5118.05 NUMBER 5118.05
April 20, 2012 April 20, 2012
DA&M DA&M
SUBJECT: Defense Finance and Accounting Service (DFAS) SUBJECT: Defense Finance and Accounting Service (DFAS)
References: See Enclosure 1 References: See Enclosure 1
1. PURPOSE1. 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, standardization, and integration of finance and
accounting requirements, functions, procedures, and DFAS-assigned information systems within
the DoD, while ensuring their proper relationship with other DoD functional areas such as
budget, personnel, logistics, and acquisition. The DFAS shall direct, approve, and perform
finance and accounting activities for the DoD, to include coordination and collaboration with all
Defense Agencies, Military Departments, and Combatant Commands. Fulfilling this mission
enables the DoD to execute a world-class business operation; deliver accurate, timely, and
relevant financial information; and employ enhanced technological capabilities to provide critical
finance and accounting services to DoD customers and stakeholders.
