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Commander's Guide to Money as a Weapons System Handbook

Handbook 09-27
April 2009

CALL Handbook 09-27: Commander's Guide to Money as a Weapons System Handbook

Glossary, Publications, and Web Resources

Appendix F


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.



  • Defense Finance and Accounting (DFAS)-Indianapolis Regulation 37-1, Finance and Accounting Policy Implementation
  • DFAS 37-100-FY, The Army Management Structure
  • DOD 7000.14-R, Financial Management Regulation
  • DOD Comptroller Memorandum; Subject: Commanders' Emergency Response Program (CERP) Guidance, 18 December 2008

Joint: Joint Publication 1-06, Financial Management Support in Joint Operations

Department of the Army:

  • Army Regulation (AR) 37-47, Representation Funds of the Secretary of the Army
  • AR 350-28, Army Exercises
  • AR 381-141, Intelligence Contingency Funds
  • Field Manual (FM) 1-06, Financial Management Operations
  • FM 100-23, Peace Operations

U.S. Army Central Command (USARCENT):

  • Headquarters, USARCENT Memo 10-1, Organization and Functions Manual
  • USARCENT Publication 1-06, Army Financial Management Operations in the CENTCOM AOR, 16 May 2007
  • USARCENT FY 09 Budget Execution Memorandum of Execution
  • USARCENT CFLCC, C8, Chapter 8, "Financial Management Operations"
  • U.S. Army Training and Doctrine Command Senior Leader Development Assignment with USARCENT G8, 13 August-2 October 2007

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 <>.

CALL handbooks:

  • See the CALL restricted Website and/or Army Knowledge Online for additional information regarding:
  • 08-12, Commander's Emergency Response Program, April 2008
  • 08-47, Deployed Contracting Officer Representative
  • 09-06, The Battlefield Field Ordering Officer and Paying Agent
  • You may also submit an RFI via the CALL Website at <>.


  • CALL at <>
  • Federal Acquisition Regulations at <>
  • Financial Management Regulations at <>
  • Financial Operations (Jumpsites) at <>
  • U.S. Army Publications at <>

Joint Publications: <>

Joint Travel Regulations: <>

United States Central Command (CENTCOM): <>

U.S. Army Financial Management School: <>

Army Training Support Center Smartcards:

  • Graphic Training Aid (GTA) 70-01-001, Contracting Basics for Leaders
  • GTA 90-0-016, Deployed Contracting Officer's Representative
  • GTA 90-01-017, CERP for Leaders

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