DA Form 2736-R PDF: International Balance of Payments

DA Form 2736-R PDF: International Balance of Payments – U.S. Army personnel and financial managers involved in overseas Nonappropriated Fund (NAF) activities use DA Form 2736-R (October 1986) to report international balance of payments (IBOP) transactions. This form supports U.S. economic policy tracking by documenting NAF financial flows with foreign countries.

Download the official DA Form 2736-R PDF here: https://armypubs.army.mil/pub/eforms/DR_a/pdf/A2736_R.pdf

What Is DA Form 2736-R?

DA Form 2736-R, titled “International Balance of Payments Transactions, Nonappropriated Fund Transactions (LRA)”, is a Department of the Army form for quarterly reporting of NAF revenues, payments, and related transactions affecting the U.S. balance of payments.

Key details:

  • Date: October 1986 (replaces previous editions)
  • Reports Control Symbol: DD-COMP(Q) 743
  • Reference: DoD 7000.14-R (DoD Financial Management Regulation), particularly Volume 13 on Nonappropriated Funds Policy, and historical guidance in DoD directives on IBOP programs.

It captures data by country on sales, revenues, personnel payments, foreign national payments, merchandise procurement, and other foreign payments. It calculates net excesses or deficits in foreign currency transactions.

Purpose of the Form in U.S. Army and DoD Operations

The form helps monitor and minimize the impact of U.S. military overseas spending on the nation’s balance of payments. Nonappropriated funds come from NAF Instrumentalities (NAFIs), such as Morale, Welfare, and Recreation (MWR) programs, exchanges, and clubs. These self-generated revenues (not taxpayer-funded) support service members and families but can involve foreign currency when operating overseas.

Accurate reporting ensures compliance with DoD policies aimed at:

  • Tracking U.S. dollar vs. foreign currency flows.
  • Supporting broader U.S. government IBOP data for economic analysis.
  • Promoting preference for U.S. goods and services where possible to reduce outflows.

Who Uses DA Form 2736-R?

  • Army NAFI managers and accounting officers at overseas installations.
  • Financial management personnel handling MWR, exchanges, and other NAF activities.
  • Commands submitting quarterly reports to higher headquarters or DoD comptroller channels.

U.S.-based personnel may use it for consolidated reporting involving overseas transactions.

How to Complete DA Form 2736-R?

The form is a structured table with columns for each country (including a “Total” line). Main data categories include:

  • Column a: Country
  • b & c: Sales and Other Revenues
  • d: Total Receipts (b + c)
  • e: Net Pay U.S. Personnel
  • f: Gross Pay Foreign Nationals
  • g: Fgn Pmt for Proc of Mdse for Resale (Foreign Payments for Merchandise)
  • h: Other Foreign Payments
  • i: Total Fgn Payments (sum of relevant columns)
  • j: Net Excess of Payments or Receipts
  • k & l: Memo entries for foreign currency exchanges and net accommodation sales.

Supplemental data includes total payments to the Commodity Credit Corporation for barter agreements. An authorized official must sign and date the form.

Tips for accurate completion:

  • Use data from NAF accounting records and subsidiary ledgers.
  • Follow accrual accounting principles per DoD FMR Volume 13.
  • Ensure separation from Appropriated Funds (APF) transactions.
  • Retain supporting documentation for audits and reviews.

For current NAF accounting standards, consult the latest DoD 7000.14-R Volume 13.

  • DoD FMR Volume 13: Governs NAF policy, accounting, financial reporting, and IBOP considerations.
  • Historical DoD Directives (e.g., on IBOP Program for NAF activities) emphasize purchasing U.S. goods and limiting foreign expenditures.
  • Army Regulations on MWR and NAFIs (e.g., AR 215 series) provide supporting context for NAF operations.

While the form dates to 1986, NAF financial reporting requirements remain active under updated FMR guidance. Always verify with official Army Publishing Directorate or DoD comptroller sources for the most current procedures.

Why This Form Matters for U.S. Service Members and Installations?

Proper use of DA Form 2736-R contributes to:

  • Fiscal responsibility in overseas operations.
  • Support for U.S. economic interests.
  • Compliance that helps sustain high-quality MWR programs for troops and families.

Pro Tip: Download the fillable or printable version directly from the official Army source to ensure you use the authorized format.

For additional Army forms, financial management tools, or NAF guidance, visit armypubs.army.mil or the Defense Finance and Accounting Service (DFAS) resources.

This article is for informational purposes and does not replace official instructions or legal advice. Always refer to current DoD and Army directives.