Funds are used to budget and control costs. The fund is the lowest level at which a balance sheet can be created. Its nomenclature can be used to identify the source and use of funding. An example of a Fund is 202010D16. The basic symbol '2020' is for Operation & Maintenance, Army. A supplemental Appr. ID of ‘0’ is used for the base appropriation, ‘1’ is used for the first supplemental funding received, ‘2’ for a second supplemental, etc. A Fund Type Designator of ‘D’ is used for Direct Appropriations, ‘A’ is used for Automatic Reimbursable Authority, ‘F’ is used for Funded Reimbursable Authority, and ‘R’ is used for Receipt Accounts.