DOD INSTRUCTION 5000.76
ACCOUNTABILITY AND MANAGEMENT OF INTERNAL USE
SOFTWARE (IUS)
Originating Component: Office of the Under Secretary of Defense for Acquisition, Technology,
and Logistics
Effective: March 2, 2017
Releasability: Cleared for public release. Available on the DoD Issuances Website at
http://www.dtic.mil/whs/directives.
Approved by: Frank Kendall, Under Secretary of Defense for Acquisition, Technology,
and Logistics
Purpose: In accordance with the authority in DoD Directive (DoDD) 5134.01, this issuance:
Establishes policy and procedures to comply with the requirements of Section 11316 of Title 40,
United States Code, and the direction in the September 30, 2015 Office of the Under Secretary of
Defense (Comptroller), Deputy Chief Financial Officer Memorandum that relate to the lifecycle
accountability and management of IUS, to include documenting IUS lifecycle events and transactions.
Establishes policies, assigns responsibilities, and provides procedures for maintaining property
management and accountability of DoD-owned IUS.
Defines the roles and responsibilities of DoD IUS property managers and other officials with regard
to IUS property management and accountability.
Supplements the accounting and financial reporting requirements contained in Chapter 6, Volume 4
of DoD 7000.14-R and the Federal Accounting Standards Advisory Board’s Statement of Federal
Financial Accounting Standards Number 10.
