Glossary, Publications, and Web Resources
Anti-deficiency violation. Incurring obligations or making expenditures (outlays) in excess of amounts available in appropriated funds. Although the lowest level a formal anti-deficiency violation can occur at is the major command level, the subordinate unit/element contributing to the violation can be held liable. Do not spend above your funding level.
Appropriation(s). Funding enacted into law by Congress each year. Various appropriations are listed in the Defense Finance and Accounting Indianapolis Service Center Manual, 37-100-FY and stipulate the purpose of appropriation. When dealing with various funds, consult the supporting resource manager to ensure funds are expended for their intended purpose. Spending one appropriation to cover another appropriation's purpose is not permitted.
Assistance in kind. Goods and services provided by a foreign government to the U.S. at no cost, such as facilities, utilities, fuel, food, water, ice, labor, transportation, and medical services.
Authorization. A law passed or enacted by Congress that allows or authorizes something (for example, a construction project or a number of weapon systems for the military). However, without an appropriation, the goods, services, or project cannot be acquired. Both an authorization and appropriation act must be passed in order to expend funds.
Burden sharing. A term used to describe a distribution of the funding burden between two or more entities. In the area of responsibility (AOR), this implies some cost for security, maintenance, base operations, exercises, supplies, and equipment is borne by a foreign government.
Central Command (CENTCOM) Construction Integrated Priorities List. List of CENTCOM prioritized construction projects in the AOR. The Combined Forces Land Component Command C7 is the Army's proponent.
Coalition Construction Authority. Congressional authority to utilize Operation and Maintenance, Army (OMA) funding in lieu of military construction funding in excess of the fiscal-law constrained $750 thousand (K) and $1.5 million (M) caps on the use of OMA in construction projects.
Military interdepartmental purchase request (MIPR) (Department of Defense Form 448). A document used to transfer or receive funds to/from other agencies within the Department of Defense (DOD). A MIPR can be received as either direct fund, reimbursable, or a combination of both.
Non-appropriated funds. Cash and other assets received by non-appropriated fund instrumentalities from sources other than Congressional appropriations; primarily from the sale of goods and services to DOD military, their dependents, and authorized civilians. These funds are used to support or provide essential morale, recreational, and certain religious and educational programs.
Program budget advisory committee process. A meeting, generally chaired by the chief of staff and consisting of staff principals and unit commanders, to review budget status, address issues (unfunded requirements), and provide the command budgetary guidance.
Joint: Joint Publication 1-06, Financial Management Support in Joint Operations
Department of the Army:
U.S. Army Central Command (USARCENT):
Multi-National Corps-Iraq (MNC-I): MNC-I CJ8 Money as a Weapons System Standing Operating Procedures. Access Army Knowledge Online for additional information about this topic. You may also submit a Request for Information (RFI) via the Center for Army Lessons Learned (CALL) Website at <http://call.army.mil>.
Joint Publications: <http://www.dtic.mil/doctrine>
Joint Travel Regulations: <http://perdiem.hqda.pentagon.mil/perdiem/>
United States Central Command (CENTCOM): <http://www.centcom.mil/>
U.S. Army Financial Management School: <http://www.finance.army.mil/>
Army Training Support Center Smartcards:
Last Reviewed: May 18, 2012