Application of Funds

A grouping criterion for Fund master records.

Fund

The lowest level source of funding, usually an appropriation, for which availability control can be set.

Funds Center

Contains information about specific organizational elements within the Army that are authorized to receive, distribute and manage funds.

Functional Area

Used to control funds and capture execution data. It is used to identify Army Program Elements (PE), Management Decision Packages (MDEP), Military Construction Projects and procurement Standard Study Numbers (SSN). The distribution Functional Area is at a general level, e.g., Operations and Maintenance, Army (OMA) Sub-Activity Group (SAG); the execution Functional Area is at a more specific level, e.g., OMA PE and MDEP combination.

Funded Program

Used to control the consumption of funds. The initial entry of funding is at the generic Funded Program ARMY. Subsequent funds distributions or transfers of allotment may be completed to specific Funded Programs. The Funded Program is used to identify limits on certain funding. The use of a specific Funded Program as part of the FM budget address is most commonly associated with WBS elements and internal orders.

Commitment Item

Represents budgetary and fund accounting classification of United States Standard General Ledger (USSGL) accounts and cost elements in FM. They are used to reflect the types of revenues and expenditures being budgeted and also to provide detailed balances for each Fund in FM. At the execution level, the Army uses Commitment Items to capture items such as civilian pay, travel pay and supplies. Budget authority is distributed at the generic Commitment Item "ALLOBJ" or "ALLOBJ-G."