Glossary of Terms

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G-8 Related Acronyms

ABC - Activity Based Costing. A methodology to capture the true costs of performing a discrete process or activity.

AFH - Army Family Housing. AFH account is used for the full life cycle of military family dwelling units.

AFP - Annual Funding Program. An annual budget, normally classified by budget program and classification, issued by the Comptroller of the Army or, as appropriate, by the head of an operating agency. It serves as a forecast of funds to be made available during the fiscal year by higher command to each subordinate level of the Army. When specifically so stated, it constitutes an administrative subdivision of funds. Also referred to as the Approved Operating Budget (AOB).

AIEP - Army Ideas for Excellence Program. This program provides a forum for employees to submit ideas and is intended to encourage employees to improve current policy, practices and regulatory constraints that do not facilitate efficient/economical operations and to recommend equipment improvements.

AMS - Army Management Structure. A alpha numerical code structure established by DFAS-IN Manual 37-100-XX to provide a single, uniform classification of the peacetime activities of the Army for use in programming, budgeting, accounting, and the reporting of cost, performance, and manpower data.

AMSCO - Army Management Structure Code. A uniform code contained in DFAS-IN Manual 37-100-XX which is the official accounting code for use in classifying financial and budgetary transactions in accordance with the activities defined in the Army Management Structure. Also called a fiscal code.

APC - Accounting Processing Code. A locally developed, locally controlled, four-position alphanumeric code which abbreviates the accounting classification. It relates the AMS code to the specific activity or other codes used in computer processing by Finance and Accounting .

APIC - Army Performance Improvement Criteria. The Army’s self-assessment process based on the Malcolm Baldridge Award criteria. Key focus is on customer satisfaction, employee satisfaction, and business results.

ASIP - Army Stationing and Installation Plan. The ASIP is a seven-year outlook of anticipated assigned manpower by unit and type for all Army property. The ASIP includes ALL assigned manpower including tenants, contractors, concessionaires, etc.

Note: Installation Base Operations funds are increased and decreased based on projected ASIP changes.

AU Managers - Assessable Unit. Senior level managers responsible for ensuring the Management Controls process is effectively executed at Fort Leonard Wood.

BASOPS - Base Operations. Those installation functions which benefit the entire installation, rather than any one particular activity. Functions include administration, supply, maintenance, transportation, and other activities needed to operate and support the installation.

BOP - Business Occupancy Plan. This newly introduced concept funds our family housing activity based on the numbers of quarters occupied. Conversely, we receive no funds to support real property maintenance and utilities costs of unoccupied quarters.

BRAC - Base Realignment and Closure. A commission set up by Congress and the President to review the real estate needs of DOD. The commission meets each non-election year to conducts its review. Unless requested by Congress and the President, BRAC 1995 was scheduled to be the last BRAC.

CER - Cost Estimating Relationship. The CER is a TRADOC derived linear regression factor based on historical costs. The CER is used both for actual changes to our budget and for "what if" studies.

Note: Installation funds are increased and decreased based on the CER multiplied by the projected ASIP change.

CRA - Continuing Resolution Authority. Legislation enacted by Congress to provide budget authority for specific ongoing activities where the regular appropriation for such activities has not been enacted by the beginning of the fiscal year. The continuing resolution usually specifies a maximum rate at which the agency may incur obligations, based on the rate of prior years, the President’s budget request, or other Congressional measure, and usually specifies no new starts or expansions to a program.

CTA - Common Table of Allowances. CTA’s are designated as equipment authorization documents under the provisions of AR 71-13 and provide flexible basis of issue (BOI) which may be used to acquire certain items of equipment common to most activities.

CY - Current Year. The current fiscal year which is also called the execution year.

DBOF - Defense Business Operations Fund. A revolving fund that operates business type activities within the defense department.

DFAS - Defense Finance and Accounting Service. A DBOF organization that provides accounting services to the installation.

DODAAC - Department of Defense Activity Address Code. A code used in the automated supply system to identify a single property book.

DRIS - Defense Regional Interservice Support.

EOR - Element of Resource. A four-position classification code representing the different types of services, goods, and other items being procured or consumed according to their nature rather than purpose. An example would be EOR 2100: Travel and transportation of persons.

ESC - Executive Steering Committee. An executive level team. The responsibilities of the ESC include:

  1. Develop FLW’s vision.

     b. Provide policy guidance/direction for overall TAQ improvement efforts.

     c. Establish strategic goals for quality/performance improvement.

     d. Provide support and resources for TAQ training, improvement projects, recognition, awards, etc.

     e. Evaluate the effectiveness, value, priority, etc. of improvement projects.

     f. Manage the improvement processes to ensure efforts are aligned with the strategic goals of the installation.

     g. Empower all to participate and contribute to the installation’s success.

     h. Identify and remove organizational barriers to continuous improvement.

FAD - Funding Authorization/Allowance Document. The approved funding program which is allocated to operating agencies and further allotted to subordinate elements by major program. This document serves as the authority to incur obligations for a specified period of time, usually for a quarter, on a cumulative basis.

FMS - Foreign Military Sales. A program by which loans and repayment guarantees are provided to eligible foreign governments or international organizations on a fully reimbursable and dollar repayable basis for the purchase of defense articles, defense services, and training.

FTE - Full Time Equivalent. The basis for funding of the labor of one person to work on a full time basis for a year, or the equivalent. A FTE is considered to be 2,087 paid hours. The authorized FTE’s times the average salary of all employees represents the level of funding for civilian personnel recognized and provided by the MACOMFY - Fiscal Year. The yearly accounting period for the Federal Government encompassing the 12-month period starting 1 October of a given year and ending 30 September of the following year. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 1996 is the fiscal year ending 30 September 1996.

IMET - International Military Education and Training. A program by which training is provided at U.S. military facilities to selected foreign military and related civilian personnel on a grant basis.

ISA - Interservice Support Agreement. ISA’s are an agreement to provide recurring support to another DOD or non-DOD Federal activity. They are recorded on a DD Form 1144 or similar format. They define the support to be provided by one supplier to one or more receivers, specify the basis for calculating reimbursement charges (if any) for each service, establish the billing and reimbursement process, and specify other terms and conditions of the agreement.

ITRO - Interservice Training Review Organization. A DOD led group that cyclically reviews the potential of combining service’s like type training into collocated and/or consolidated courses to improve both the efficiency and effectiveness of training.

KEI - Key Enabling Investment. Candidates for funding in this program must meet the following TRADOC KEI criteria: establish an information architecture and automation foundation, support Force XXI initiatives, implement distance learning capabilities, upgrade modeling and simulations capabilities, and enable TRADOC reengineering.

MCA - Military Construction, Army. A multiple year appropriation available for obligation for five years used for acquisition, construction, installation and equipment of temporary or permanent public works, military installations, and facilities for the Army for which authorizing legislation is required.

MCB - Manage Civilians to Budget. A concept where managers are provided a set amount of fenced civilian pay dollars at the beginning of a FY and must manage hiring and promotions in such a way that the set amount is not exceeded.

MCAR - Military Construction, Army Reserve. Same as MCA but for the Army Reserve.

MER - Manpower Estimating Relationship. The MER is a TRADOC derived linear regression factor based on historical costs. The MER is used mainly for "what if" studies.

MDEP - Management Decision Package. An accounting code from the DFAS-IN Manual 37-100-XX theoretically used to describe a particular organization, program, or function, and records the resources associated with the intended output.

MIPR - Military Interdepartmental Purchase Request. A DOD form used to officially set aside funds associated with installations performing reimbursable work for another DOD activity.

MOA - Memorandum of Agreement. MOA’s define general areas of conditional agreement between two or more parties - what one party does depends on what the other party does (e.g., one party agrees to provide support if the other party provides the materials). MOA’s that establish responsibilities for providing recurring reimbursable support are normally supplemented with Support Agreements

MOD - Miscellaneous Obligation Document. Serves as the posting medium for recording obligations incurred but not liquidated for which no other specific obligation document is available.

MOU - Memorandum of Understanding. MOU’s define general areas of understanding between two or more parties - explains what each party plans to do; however, what each party does is not dependent on what the other party does ( e.g., does not require reimbursement or other support from either party).MS3 - Manpower Staffing Standard. Engineered standards developed to predict manpower requirements. Probably the most mathematically valid manpower estimating tools we have.

NAFI - Non-Appropriated Fund Instrumentality. Non-appropriated fund organizational entities which perform an essential government function, acting in its own name to provide or assist other DA organizations in providing morale and recreational programs. NAFIs enjoy the legal status of instrumentality’s of the U.S. and are entitled to all immunities and privileges available to departments and agencies of the federal government. Examples include the Club systems, bowling alleys, golf courses, and child development centers.

OMA - Operations and Maintenance, Army. An annual appropriation used for operation and maintenance of all Army organizational equipment and facilities; purchasing equipment and supplies; production of audiovisual instructional materials and training aids; operation of service-wide and establishment-wide activities; medical activities; operation of depots, schools, training, recruiting, and programs related to OMA; welfare and morale, information, education, and religious activities; and expenses of courts, boards, and commissions.

OMAR - Operations and Maintenance, Army Reserve. Same as OMA but for the Army Reserve.

OPA - Other Procurement, Army. A multi-year appropriation used for the procurement, manufacture, and reconfiguration of major end items of equipment not covered under one of the other four procurement appropriations.

PAT - Process Action Team. Teams that are formed to work on a specific process improvement opportunity.

POM - Program Objective Memorandum. A formal transmittal to OSD for the Army proposals for resource allocation in consonance with program guidance. The POM describes all aspects of Army programs which are designed to increase the operational readiness of the total Army. It highlights forces, manpower, training, material acquisition, and logistics support required to meet the strategy and objectives of the Army.

PPBES - Planning, Programming, Budgeting, and Execution System. The PPBES is the Army component of the DOD PPBS. It is the Army’s primary strategic management system used to allocate and manage resources.

PPBS - Planning, Programming, and Budgeting System. The PPBS is a cyclic (biennial) process used to develop a plan, a program, and a budget for the Department of Defense (DOD) as outlined in DOD Instruction 7045.7. It provides a framework for making decisions on current and future programs through three interrelated phases (planning, programming, and budgeting) consistent with national security objectives, policies, and strategies.

PRAC - Program Resource Advisory Committee. A committee established to assist and advise the commander in developing resource allocations. PRACs function at both the installation and MACOM levels.

PY - Prior Year. The fiscal year immediately preceding the current fiscal year.

QMB - Quality Management Board. A team made up of top and mid-level managers who are jointly responsible for a specific product, service, or process.

QRA - Quarterly Review and Analysis. A systematic review and evaluation of installation operations providing top management the ability to review installation level performance indicators as they pertain to Key Business Drivers.

RMT - Resource Management Tool.  Gives the Budget Personnel the capability to manage commitments and submit transactions to STANFINS to record cost transfers, obligations, automatic funding (ceilings and orders), funded orders, and automatic and funded earnings.

RPA - Reserve Personnel, Army. Annual appropriation used for the pay of Army Reserve personnel.

RPMA - Real Property Maintenance Account. A collective term for the functional categories of activities described in the Army Management Structure as .J0000 (Operating Utilities); .K0000 (Maintenance of Real Property); .L0000 (Minor Construction); and .M0000 (Other Engineering Support).

SBC - Service Based Costing A comprehensive identification of common installation services and resources consumed to produce the services, and output measures/workload associated with the services.

STANFINS - Standard Finance System. A fully automated, Army-wide standard accounting system designed to provide sophisticated and comprehensive accounting support at the installation level.

TAQ - Total Army Quality. A management philosophy exhibiting a comprehensive, structured, disciplined, customer focused, management system which enables people to continuously improve organizations and work processes.

TBG - TRADOC Budget Guidance. The installation’s and MACOM’s detailed justification of the approved Army POM. The TBG contains detailed costing of the approved program as well as administrative schedules to be utilized in support of the Army Budget Estimates.

TDA - Tables of Distribution and Allowances. TDA’s document the manpower & equipment requirements/ authorizations needed to accomplish assigned missions.

UFR - Unfinanced Requirement. Items or activities (requirements) considered necessary by the organization but which go unfunded and; therefore, in the eyes of the organization, remain as "unfinanced requirements."

WY - Workyear. (See FTE above)