DFAS Manual 37-100-05
Financial Management
The Army Management Structure
Fiscal Year 2005
Chapter I
General Information
01-Cover / Cover and Summary of Changes
02-Fwd / Forward
03-TOC / Table of Contents
04-GINFO / General Information
05-Help / Automated Manual Help
06-CMOD / Civilian Obligations Manpower Data Reporting
11-Aclass / Explanation of Accounting Classification
12-Treas / Treasury Symbol Code
14-OSDPG / OSD Program Component
15-CCC / CostCenter Codes for Contract Payments
16-CIC / Air Mobility Transportation Account Code and Customer Identification Code
Chapter II
Standard Army Accounting Classifications
21-DTP / Department Code
22-FY / Fiscal Year
23-BS / Basic Symbols
24-LMT / Limitations
25-PY / Program Year
26-OA / Operating Agencies
27-ASN / Allotment Serial Number (ASN)
28-RD / Reimburesment Designator (RD)
29-RSC / Reimburesment Source Code (RSC)
2A-AMS / Army Management Structure Code (AMSCO)/Project Account
2B-EOR1 / Pay Elements of Resource (EOR)
2B-EOR2 / Non-Pay Elements of Resource (EOR)
2B-EOR3 / Expired Pay Elements of Resource (EOR)
2B-EOR4 / Expired Non-Pay Elements of Resource (EOR)
2C-MDEP1 / Management Decision Packages (MDEP) by Program Execution Group
2C-MDEP2 / Management Decision Packages (MDEP) Alphabetically
2D-FCA / Functional Cost Accoints (FCA)
2E-LOC / Location Code (Country Code), Supplemental Code, Special Data Codes
2F-SDN / Standard Document Reference Number (SDN)
2G-APC / Accounting Processing Code (APC) and Other Locally Assigned Codes
2H-UIC / Unit Identification Code (UIC)
2J-FSN / Fiscal Station Number (FSN)
Chapter III
Supplemental Codes
3A1-ODC / Obligation Data Codes (ODC)
3A2-AO / Accounts Offices (AO)
3A3-DSSN / Disbursing Station Symbol Numbers (DSSN)
3A4-PPA / Prompt Pay Act Codes
3A5-ROC / Resource Organization Code (ROC)
3D1-DMC / Defense Mission Category (DMC) Codes
Chapter IV
Army Management Structure Codes
Symbol
AO-0390 / Chemical Agents and Munitions Destruction, Army / 0390
A0-0720 / Military Construction, Army Family Housing / 0720
A0-0725 / Operation and Maintenance, Army Family Housing / 0725
A0-0810 / Environmental Restoration, Army (Transfer) / 0810
A0-1081 / International Military Education and Training (IMET) / 1081
A0-X1081 / International Military Education and Training / X1081
A0-1082 / Foreign Military Financing (FMT) / 1082
A0-1096 / Iraqi Relief and Reconstruction Fund-Appropriated, Army / 1096
A0-1281 / International Military Education and Training / 1081
A0-1805 / Cemeterial Expenses, Army / 1805
A0-2010 / Military Personal, Army (MPA) / 2010
A0-2011 / Military Personal, Army (MPA) Multi-Year (pseud0) / 2010
A0-2020 / Operation and Maintenance, Army (OMA) - General Information / 2020
A0-2020A / Budget Activity - 1 Operation Forces / 2020
A0-2020B / Budget Activity - 2 Mobilization / 2020
A0-2020C / Budget Activity - 3 Training and Recruiting / 2020
A0-2020D / Budget Activity - 4 Administrative and Servicewide Activities / 2020
A0-2020H / Category 8 - Medical Manpower / 2020
A0-2020J / Category 9 - Other Manpower / 2020
A0-2020K / Operations and Maintenance, Army - No Year Program / 2020
A0-2023 / Operations and Maintenance, Army Multi-Year (pseud0) / 2020
A0-2024 / Operations and Maintenance, Army Multi-Year (pseud0) / 2020
A0-2025 / Operations and Maintenance, Army Multi-Year (pseud0) / 2020
A0-2031 / Aircraft Procurement, Army / 2031
A0-2032 / Missile Procurement, Army / 2032
A0-2033 / Procurement of Weapons and Tracked Combat Vehicles, Army / 2033
A0-2034 / Procurement of Ammunition, Army / 2034
A0-2035 / Procurement Other, Army (Multi-Year) / 2035
A0-2040 / Research, Development, Test and Evaluation, Army (RDTE,A) / 2040
A0-2040X / Research, Development, Test and Evaluation, Army (RDTE,A)Multi-Year (psueD0) / 2040X
A0-2041 / Research, Development, Test and Evaluation, Army (RDTE,A)Multi-Year (psueD0) / 2040
A0-2050 / Military Construction, Army (MILCON-A) / 2050
A0-2050X / Military Construction, Army (X-Year, MILCON-A / 2050X
A0-2060 / National Guard Personnel, Army (NGPA) / 2060
A0-2061 / National Guard Personnel, Army (NGPA) Multi-Year (pseudo) / 2060
A0-2065 / Operation and Maintenance, Army National Guard (OMARNG) / 2065
A0-2065C / Operation and Maintenance, Army National Guard
(C-Year, OMARNG) / 2065C
A0-2065X / Operation and Maintenance, Army National Guard
(X-Year, OMARNG) / 2065X
A0-2066 / Operation and Maintenance, Army National Guard Multi-Year, OMARNG) (pseudo) / 2065
A0-2067 / Operation and Maintenance, Army National Guard Multi-Year, OMARNG) (pseudo) / 2065
A0-2070 / Reserve Personnel, Army (RPA) / 2070
A0-2071 / Reserve Personnel, Army (RPA) Multi-Year (pseudo) / 2070
A0-2080 / Operation and Maintenance, Army Reserve (OMAR) / 2080
A0-2080X / Operation and Maintenance, Army Reserve (OMAR, X-Year) / 2080
A0-2081 / Operation and Maintenance, Army Reserve (OMAR, Multi Year) / 2080
A0-2082 / Operation and Maintenance, Army Reserve (OMAR, Multi-Year) (pseudo) / 2080
A0-2085 / Military Construction, Army National Guard (MILCON, NG) / 2085
A0-2086 / Military Construction, Army Reserve (MILCON, AR) / 2086
A0-2089 / Iraq Relief and Reconstruction Fund, Army / 2089
A0-2090 / Operating Expenses of the Coalition Provisional Authority / 2090
A0-2090X / Operating Expenses of the Coalition Provisional Authority Inspector General / 2090
A0-2131 / Aircraft Procurement, Army (pseudo) / 2031
A0-2133 / Procurement Weapons, Army (pseudo) / 2033
A0-2135 / Other Procurement, Army (pseudo) / 2035
A0-2210 / Military Personnel, Army (pseudo) / 2010
A0-2220 / Operation and Maintenance, Army / 2020
A0-2231 / Aircraft Procurement, Army (pseudo) / 2031
A0-2386 / Military Construction, Army Reserve (MILCON, AR) (PSEUDO) / 2086
A0-2390 / Chemical Agent & Munitions Destruction, Army
(pseudo for 21*0390) / 0390
A0-2433 / Procurement of Weapons and Tracked Combat Vehicles, Army (pseudo) / 2033
A0-2434 / Procurement of Ammunition, Army (pseudo) / 2034
A0-2435 / Other Procurement, Army (pseudo) / 2035
A0-6098 / Disbursement of Seized Iraqi Assets, Army / 6098
A0-6840 / Disbursement of Development Fund for Iraq, Army / 6098
A0-7020 / Military Construction, Army Family Housing (pseudo) / 0702
A0-7025 / Operation and Maintenance, Army Family Housing (pseudo) / 0702
A0-7026 / Operation and Maintenance, Army Family Housing (pseudo) / 0702
A0-8183 / Federal-Aid, Federal highway Administration (pseudo) / 8083
A9-BSSPT / Base Operations (BASOPS) / AMSCO
Environmental Conservation / ***53
Pollution Prevention / ***54
Environmental Compliance / ***56
Minor Construction / ***76
Maintenance and Repair / ***78
Real Property Services / ***79
Base Operations - Minus / ***96
Chapter V
OSD/DOD/Other Agency Accounts
D0-0100 / Operations and Maintenance, Defense Agencies (OMD) / 0100
D0-0130 / Defense Health Program (DHP) / 0130
D0-0165 / DoD-VA Health Care Sharing Incentive Fund, Transfer Account / 0165
D0-0300 / Procurement, Defense Agencies / 0300
D0-0350 / National Guard and Reserve Equipment / 0350
D0-0354 / National Guard and Reserve Equipment (pseudo) / 0350
D0-0390 / Chemical Agents and Munitions Destruction (CAMD), Defense) / 0390
D0-0400 / Research, Development, Test, and Evaluation, Defense / 0400
D0-0450 / Developmental Test, and Evaluation, Defense / 0450
D0-0460 / Operational Test, and Evaluation, Defense / 0460
D0-0500 / Military Construction, Defense / 0500
D0-0510-11 / Base Realignment and Closure Account (BRAC) - Part II / 0510
D0-0510-16 / Base Realignment and Closure Account (BRAC) - Part III / 0510
D0-0510-40 / Base Realignment and Closure Account (BRAC) - Part IV / 0510
D0-0801 / Foreign Currency Fluctuations, Defense / 0801
D0-0819 / Humanitarian Assistance, Defense / 0819
D0-0833 / Emergency Response Fund, Defense / 0833
D0-0834 / Family Housing Improvement Fund, Defense / 0834
D0-0838 / Support For International Sporting Competitions / 0838
D0-0839 / Quality of Life Enhancement, Defense
(Real Property Maintenance, Def) / 0839
D0-0840 / OPLAN POW Payments, Defense / 0840
D0-1030 / Global HIV/AIDS Initiative Transfer Account / 1030
D4-4090 / Homeowner's Assistance, Defense / 4090
D4-4930 / Defense Working Capital Fund (DWCF)
(Jan 1997 and subsequent) / 4930
D4-4965 / Defense Emergency Response Fund (DERF) / 4965
D5-5188 / Disposal of DoD Real Property / 5188
D5-5189 / Lease of DOD Assets / 5189
D8-8097 / Retired Pay, Defense / 8097
D8-8242 / OSD (Transfer from Executive) Foreign Military Sales (FMS) / 8242
E4-4116 / Executive, Special Defense Acquisition Fund / 4116
E8-8238 / Executive, Kuwait Civil Reconstruction Fund / 8238
Appendices
Document TitleAppendix A: Expense/Investment Criteria
Appendix B: References
Appendix C: Glossary