What is the Dormant Account Review-Quarterly (DAR-Q)?

Amounts owed by the DoD to other entities for goods and services received (i.e., actual or constructive receipt), progress in contract performance, and rents due to other entities.

Assets that arise from specifically identifiable, legally enforceable claims to cash or other assets through an entity’s established assessment processes or when goods or services are provided.

A process, authorized by the Arms Export Control Act, through which eligible foreign governments and international organizations may purchase defense articles, services, and training from the United States Government.

The amount of obligations that have not been liquidated by payments (disbursements).

A group of programs authorized by federal statutes by which the United States provides defense articles, military training, and other defense-related services by grant, lease, loan, credit, or cash sales in furtherance of national policies and objectives, and those that are funded and authorized through the Department of State to be administered by Department of Defense/Defense Security Cooperation Agency, which are considered part of security cooperation.

The Office of the Secretary of Defense, the Military Departments, the Joint Chiefs of Staff, the Combatant Commands, the DoD Office of the Inspector General, the Defense agencies, and DoD field activities.

The military department or defense agency responsible for the execution of military assistance programs. With respect to FMS, the military department or defense agency assigned responsibility by the Defense Security Cooperation Agency to prepare an LOA and to implement an FMS case. The implementing agency is responsible for the overall management of the actions that will result in delivery of the materials or services set forth in the LOA that was accepted by a foreign country or international organization.

The period of time established by Congress in which budget authority is available to incur new obligations.

The USG’s accounting period. It begins on October 1 and ends on September 30 and is designated by the calendar year in which it ends.