G-8 Management Division

  2-1 Summary   2-5 Cdrs/Mgrs Responsibilities   2-9 Fiscal Year End
  2-2 Responsibilities   2-6 Cdrs/Mgrs Decisions   2-10 Defense Regional Interservice Support
  2-3  PRAC   2-7 Budget Funding "Pots"   G-8 Handbook
  2-4 Budget Life Cycle   2-8 Budget Execution (How documents are processed)     G-8 Home Page


2-1. Budget Division - The installation’s budget functions for TRADOC activities have been fully consolidated within G-8 since FY 94. The Budget Division consists of three branches with appropriately assigned teams. Program and Budget Division's current organization is depicted below.

Figure 2-1

2-2. Responsibilities - The Budget Division is responsible for all matters related to the installation budget formulation and execution.

  1. The team leaders are on the front line in ensuring that their supported activities are kept informed about budget formulation and execution matters. Normally the team leaders will attend staff meetings, work with the supported activities managers in formulating budget requirements, regularly report budget execution, and provide financial advice as required. The team’s other budget personnel are responsible for actual budget execution to include document flow, reimbursements, and maintaining financial records.
  2. Special studies, "what if" analyses, and other budget related staff work are assigned to section chiefs and team leaders as expertise and workloads dictate.

2-3.  Program Resource Advisory Committee (PRAC) - The PRAC was established to assist and advise the CG in developing installation resource allocations. PRAC members are as follows:

Figure 2-2

The Working PRAC consists of representative from each installation activity, directorate, or special staff office and is chaired by the G-8. It meets to provide recommendations and priorities to the PRAC members.

2-4.  Budget Life Cycle - We normally have three formal budget events in the life of each fiscal year with more informal monthly and quarterly execution reviews conducted to inform management of current and projected status of funds. The formal events are:

a. Initial Budget Guidance (April through June) - During this time, the next fiscal year’s budget requirements are officially presented to the MACOM.

b. Appropriated Budget Guidance (December through January) - At this time, we receive from the MACOM actual budget guidance for the fiscal year that began the previous October.

c. Fiscal year end review (June through September) - Local and MACOM reviews are conducted to ensure critical requirements are supported.

2-5.  Commanders and Managers responsibilities are generally responsible for resources in their specific areas. For example, the Engineer School is responsible for their sub-activities, and civilians that are assigned to USAES, however, USAES is not responsible for budgeting for the costs for their civilians.

Important Notice: Confusion exists about who is responsible for budgeting for communication equipment and minor construction projects. To clarify, NEC is responsible for automation services... DPW is responsible for identification and funding of minor construction projects and other maintenance and repair real property work. Units and activities need to coordinate with NEC or DPW to ensure their needs are captured.

2-6.  Commander and Manager Decisions (Collateral Costs) - While commanders and managers may be responsible for a small piece of the installation budget, their decisions may have unforeseen impacts on spending outside their specific unit. Furthermore, the newly "downsized" Army operations budget rarely allows us to obtain funds from the MACOM to offset internally caused budget expenditure increases. The recourse is to identify local bill payers for these expenditures. Commanders and managers are advised to consider the installation impact of all their decisions. Example:

a. G3 may decide to consolidate and lengthen a training course. While the merits of changing the course could be exemplary, additional unfunded costs caused by the course changes may result. These costs could include additional costs for the unit that trains the course, DOL to provide additional messing and maintenance support, DPW to provide utilities, etc. Total additional unfunded costs may exceed $1M.

Bottom Line: While TRADOC is a potential source of additional funds, budget realities will normally require that we support from within.

2-7.  Budget Funding "Pots" - We receive funds from various sources (appropriations) and they are described below:

a. Operation and Maintenance, Army (OMA) - One-year appropriation used to pay expenses incurred to operate and maintain an organization and is Ft Leonard Wood’s primary source of funding. When we are discussing the installation "budget" we are generally talking about our TRADOC OMA budget. OMA funds civilian labor, rental charges for equipment, fuel, specific items of clothing, supplies, maintenance & repair of equipment to include of repair parts, travel and transportation, printing, copiers, and postage. Our TRADOC OMA funds are issued in the following categories:

Figure 2-3


b. Other Procurement, Army (OPA) - Three year appropriation to pay for investment items or systems with a unit cost of $100K or more. Normally funds large DOIM computer systems and, infrequently, large commercial type equipment. We receive insignificant OPA funds.

c. Research, Development, Test and Evaluation (RDTE) - Two-year appropriation that must be obligated by the end of the 1st Qtr of the second year except for increases to established projects. The appropriation supports work performed by a government agency or by private individuals or organizations under a contractual or grant arrangement with the government. This includes research and development in all fields including the physical sciences, and engineering. Work is mostly related to the Combat Developments area.

d. Base Realignment and Closure (BRAC) - Multi-year appropriations for various accounts that were established by Section 2906(a1) of the 1991 Authorization Act (PL 101-510) and are specifically defined to base realignment and closure activities. These funds are tightly controlled by DA and the appropriate MACOM. We receive BRAC funds to support one-time requirements directly associated with BRAC actions. BRAC95 directed the Military Police and Chemical Schools move from Ft. McClellan to Fort Leonard Wood.

e. Reimbursements - Funds that other DOD or non-DOD agencies provide to us to pay for services that we provide to them. Reimbursements comprise 12% of the installation’s overall budget. Example:

(1) The Air Force reimburses Leonard Wood for providing DS/GS level maintenance to their collocated training courses.

2-8.  Budget Execution - Budget execution is affected through the use of various documents, which may or may not have to flow through the Budget Division. In general, the following execution procedures and documents are used:

a. Civilian Pay

(1) Request for Personnel Action (Standard Form 52) - Since most personnel actions have budget implications, they all must be processed through the appropriate budget branch team. The budget team, records specific data, assigns the appropriate account code and forwards to the Civilian Personnel Office once approved. This is all accomplished electronically through the Defense Civilian Personnel Data (DCPDS)

(2) Civilian Premium Hour Authorization (FLW Form 341) - According to several GAO rulings and public laws, premium hour authorization must be approved in writing before the premium hours are worked. Minor exceptions are made for "emergency" needs. This is further explained in FLW regulation 37-1. Premium hour authorizations must be processed through the appropriate budget branch team which signs that funds are available, retains a copy, and then sends the form back to the initiating activity within one day of receipt. The initiating activity must retain approvals for six years.

(3) Civilian Monetary Awards - Civilian monetary awards are given in accordance with the memo Employee Incentive Awards Program, dated 4 Nov 2002.  The civilian awards budget is 1% of the civilian pay for the Installation Mission accounts.  Individual awards may be approved at the G8 level for no more than 2% of the individuals pay.  Awards over 2% must have a General Officer approval.

Note: This only applies to TRADOC funded activities.

Suggestion (Idea) Awards - The approved DA Form 2441 is received by the appropriate budget section team, account code is assigned, and then the form is sent to the Civilian Personnel Office for final processing. For additional information, see the Management and Manpower Analysis Division’s section for Idea Award processing guidance Para 3-2b.

b. Travel of Personnel - Processing of travel requests and obtaining reimbursement for travel expenses, is processed electronically through the Defense Travel System (DTS).

(1) Request and Authorization for TDY of DOD Personnel (DD Form 1610) requests should be processed and approved in DTS NLT 3 days prior to travel for CONUS and 10 days prior to OCONUS travel.

Travel requests should be reviewed/approved by the organization’s approving official. Approving Officials in DTS will be each activity Commander or Director. G-8 Budget Analysts must have on file all appointment documents for approving officials and the approving officials must have on file a signature for appropriate requesting officials.

(2) Travel Vouchers, DD Form 1351-2: These must be reviewed in DTS by the traveler’s supervisor or proper approving authority prior to submission to the servicing Defense Finance and Accounting Service (DFAS) office. (Note: 1351-2’s do not come through G-8 for review.)

Additional travel information is contained in Joint Federal Travel Regulations (JFTR), volumes 1 and 2 with all changes and FLW Reg 37-1. Information specific to FLW is also available in the "Traveler’s Handy Helper" on the G-8 web page. For DTS assistance with Lines of Accounting (LOAs), including Cross-Org LOAs and budgets contact your G8 budget analyst.  For additional assistance contact your activity’s ODTA.

c. Transportation of Things – Directorate of Logistics’ (DOL) Transportation of Materials Office, 6-0152, (commonly known as the freight office) will process transportation requirements. A memorandum requesting shipment must accompany the item to be shipped. The document must contain a TAC code previously obtained from and approved by the appropriate budget branch team.

d. Contracts and Rents for Services - A Supply Product (SP) packet or AMO packet to be submitted to the Management Analysis Branch of the G8.  Once the packet is approved the activity will submit a purchase request through the PRWeb system to the budget analyst at G8.

The PR must be routed through the appropriate budget branch team for assignment of a "Requisition Number", the appropriate "Accounting Classification", and funding approval.  Within one day of receipt, G-8 forwards the request to Military Installation Contract Command (MICC) or Military Installation Contract Command - Ft, Eustis (MICC-FE) for procurement action.

MICC then acts on the request and prepares an Order for Supplies or Services (DD Form 1155) or Solicitation Offer and Award (Standard Form 1442). Copies are sent back to the requester who must authenticate that work has been performed or provide for partial payments based on a Materiel Inspection and Receiving Report In WAWF

The VISA credit card may also be used for contracting of certain small definitive quantity contracts (See paragraph 2-8e (4) below.)

Note: For additional details please contact your G-8 budget branch team or your MICC representative.

e. Supply and Equipment Purchases - Supplies and Equipment are purchased and accounted for in many ways. The following addresses the most common methods:

(1) Ammunition, food/MRE’s, uniforms, major component end items - All of these items are ordered by DOL and funded at the DA level. Remember, these items are funded off the top of the Army budget, saving a dollar here helps the Army overall.

(2) TRADOC Unit level supply purchases - These items are ordered through the unit S4 and entered into the automated Unit Level Supply System (ULS). G-8 budget tracks these costs through an automated interface of computer systems.

(3) Other Standard items with Stock numbers required by other activities are purchased using a Request for Issue or Turn-In Form (DA 2765-1). This form must be processed through the appropriate budget branch team, which assigns the appropriate account code indicating that funds are available, initials on document, retains a copy, and then sends the form back to the appropriate property book officer for processing.

(4) Most commercial type supply items are purchased using one of the following two methods:

VISA (International Merchant Purchase Authorization Card) - In FY 95, we started using the VISA credit card to purchase small dollar (<$3,000) commercial type items. This has relieved a substantial workload from  MICC Small Purchase Division and has added significant efficiency to the procurement process saving the Army money. Each unit/activity has established credit card account holders who are responsible for procuring small purchase items. G-8 budget team leaders set the fund ceilings for the account holders. Due to special rules and regulations associated with some purchases (computers, telephones, 2-way radios, etc.), the VISA card cannot be used to make these procurements. MICC oversees the VISA program. 

Note: For additional details on the very complicated processes for procuring supplies and equipment, please contact your S4, property book officer, or budget Branch team representative.

 f. Civilian Training - Payment of costs for civilian training (normally tuition fees for course attendance) can be approved by the activity (up to $25K). Some programs are centrally funded; others are funded by the unit. The form used is the SF 182 Request, Authorization, Agreement, Certification of Training and Reimbursement.  (The student’s organization initiates the request before sending it to the appropriate budget branch team for fund authentication. The organization must coordinate and obtain approval from CPO (Dave Faulkner).  The student provides the approved form to the school and the supervisor is responsible for certifying payment. Payment is normally made with the VISA (IMPAC) card.

Note: For additional details, please contact your civilian training representative or budget branch team.

g. Military Schools TDY (for military members) – Military Training Specific Allotment (MTSA) - Funding of TDY for permanently assigned military members to attend military schools is budgeted in a special account controlled by the G3’s Schools TDY Officer.

Note: For additional details, please contact G3 Schools TDY Officer (3-4052).

h. Reimbursements - As explained in 2.7e. above, reimbursements are payments for services that we provide other DOD or non-DOD activities. The financial document used to initiate payment for services provided is the Military Interdepartmental Purchase Request (DD Form 448) (MIPR), even for non-DOD support. The MIPR is sent to the G-8 by the Federal agency requesting services. It includes an estimated price, brief description of services required and estimated date of completion. G-8 accepts the MIPR (DD Form 448-2) after contacting the performing activity to ensure it agrees to provide the services, and officially notifies the requester of acceptance. After the work is performed, Ft. Leonard Wood bills the supported agency for services provided.

i. Rules of the Road -


Only properly appointed procurement officers may make commitments to contractors and businesses for purchase of government products or services. The only exception is VISA cardholders that have received training and operate within limits established by MICC.



Government reimbursed TDY travel or per diem for spouses with sponsors is very limited and must be approved in advance by DA.



Commander’s Coins may not be purchased with appropriated funds unless approval has been granted by the Commanding General via guidelines established.  The ceiling for Commander Coins is $5K per year.



Appropriated funds may not be used to purchase gifts unless there is specific statutory authority. Common "gift" items include: t-shirts with a logo to be presented to employees, pencils or other items with the office name and phone number to be given out at a public presentation, etc.



Food may not be purchased for government employees or the general public using appropriated funds. This includes serving coffee or refreshments at a meeting. There are some changes when we host conferences.



Government travelers must purchase tickets for government travel through the Official Travel Office unless approval is granted in advance or the traveler has no choice.



Printing services must be procured from the Defense Printing Service unless  NEC has approved otherwise in advance.



Appropriated funds may not be used to purchase business cards or other personal items for government employees. This includes stationery, memo pads, and other items that contain any or all of the following: person’s name, position, rank, and/or office title. These items are considered for personal rather than official use and must be procured with personal funds.

2-9.  Year End - Our funds for the general operation of the installation are one year appropriations that expire each 30 September. In order to close out the appropriations and get expenses of the current year recorded to that year requires special procedures in September, every effort is made to avoid waste and use each dollar within the appropriation for our highest priority needs. Each year we publish a fiscal year end procedures letter, which serves to provide close management of our remaining assets. These procedures are summarized below:

a. Year-End Funds - Activities will be asked to help develop a "spending plan" of items that could be purchased if funds should become available late in the year. This list is usually developed in early summer and updated through September. Funds sometimes become available from TRADOC or from the installation. Funds received from TRADOC are projects and specific training supplies.

b.  VISA Cards - All activities with VISA cards will be advised by G-8 of the cut-off date each year (mid to late September) after which no additional purchases can be made until after new year begins. Cardholders will be required to reconcile all items ordered that are unpaid and provide to budget activities so an obligation may be recorded.

c. GSA-CSC - Customers will be given a cut-off date each year after which no requests will be processed until the next fiscal year beginning on 1 October.

d. Supply Cutoff - DOL will publish each year a cut-off date after which no routine supply requests will be processed for supplies ordered through the DOL supply system. DPW and MEDDAC supply systems will also stop processing supply requests. Emergency requisitions will be hand carried through the budget activity to the G-8 installation budget office for approval before being taken to DOL Supply Division. Supply Division will not process a supply request without the approval of the G-8 Budget Officer. The approval process is necessary to track expenditures in the final days of the FY.

e. MICC establishes cut-off dates for acceptance of orders for local purchase supplies and contracts. Large supply orders over $25K will have a cut-off of late June, $10K to $25K is usually late August, while $2.5K to $10K is the first week in September. Smaller purchases may be bought later. Large contracts over $25K will usually have a cut-off of 1 April. $2.5K to $25K is mid May and less than $2.5K is the first of September. The exact dates will be published each year by DOC.

f. Coordination - Activities are asked to stay in close touch with their budget personnel during September and especially during the last week of the month. Activities will be advised when funds become available in the new year. When an appropriation is signed into law or a Continuing Resolution Authority (CRA) is passed and signed.

2-10.  Defense Regional Interservice Support.

a. The Program Budget Division, G-8 manages and directs the interservice and interservice support agreements IAW DODI 4000.19, AR 5-16 Army Supplement to DRIS and AR 5-8, Host Supported Activity Relationships (Intraservice). Program objectives follow:

(1) Document the rights and responsibilities assumed by the installation and each party through support agreements (e.g. ITRO, BRAC and DoD BASOPS initiatives) and implement mission realignments.

(2) Provide the commander with the means of improving and maximizing operations through economical exchanges between DoD Components and other federal agencies and promote efficient resource sharing.

(3) Reduce defense costs and offset the impact of downsizing through installation support agreements and memoranda of understanding/agreements (MOU/MOA) that eliminate duplicate support services between DoD Components and other federal agencies.

(4) Ensure the most economical support is, or will be, provided for the installation and tenant activities. 

b. An  Interservice Support Agreement (ISSA) is:

(1) A formal binding agreement that defines recurring services to be provided by one supplier to one receiver. The purpose is to clearly state the accord that has been reached between the activities involved and document the responsibilities assumed by each.

(2) A DD Form 1144 is used to document ISSA’s. The form identifies the parties to the agreement, term of the agreement, support to be provided, the basis for calculating reimbursement for each category of support and an estimate of projected reimbursements.

(3) ISSA’s are prepared by supplying activities in response to requests for recurring support and to supplement MOA’s and MOU’s that establish recurring support requirements.

(4) ISSA’s are grouped into specific installation support categories defined in DODI 4000.19 which describes the type of support to be provided along with basic guidance for the DOD support agreements program. Support may be direct (Maintenance) or indirect (Chaplain Services).

c. A Memorandum of Understanding/Agreement (MOU/MOA) is:

(1) A document that defines general areas of responsibility and agreement between two or more parties.

(2) Use a MOU/MOA to document mutually agreed to statements of:

·  Facts · Intentions · Procedures

·  Limits of future actions either or both will take

·  Present or future coordination

·  Present or future commitments

(3) MOU/MOA’s that identify expectations of recurring support should be supplemented with ISA’s that specify the services and define the basis for reimbursement.

(4) When a MOU/MOA is required, use the format shown in AR 25-50 and as required by TRADOC Reg 5-8.

(5) An MOU/MOA should be reviewed annually to ensure accuracy and continued need. It may be canceled at any time by either party upon written notice to the other party.

Technical evaluation is provided by the proponent of each MOU/MOA. The content, accuracy and review of each MOU/MOA remain the responsibility of the proponent. Proponents are responsible for providing a copy of their completed MOU/MOA to G-8.