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FY19 Annual Command Guidance Staff Supplemental HandbookINSTALLATION MANAGEMENT COMMAND (IMCOM) G9 DirectorateChapter 6 Part 04 IMCOM G9 FY19 Program Budget GuidanceAttachment 5 – FY19 Program, Department, and General Ledger Account CodesFY19 Program, Department, and General Ledger Account CodesFor APF and UFM Funding Authorizations – See AR 215-1, Appendix D, Appropriated Fundand Nonappropriated Fund Funding Authorizations, Table D-1, Funding AuthorizationsPROGRAM CODESMWR CATEGORY A – MISSION SUPPORT PROGRAMSHAHBHCHDHEHFHHHJQDLibrariesPhysical Fitness FacilitiesRecreation Centers (and/or rooms)Unit ActivitiesProfessional Entertainment OverseasParks and Picnic AreasUnit SportsAquatics TrainingBetter Opportunities for Single Soldiers (BOSS)MWR CATEGORY B – COMMUNITY SUPPORT PROGRAMSJAJBJCJDJEJFJGJHJJJKJLJMJNJPJQKAKBKCKDKJ2 July 2018Version 2Sports (above intramural level)Arts and Crafts (skill development)Auto Crafts (skill development)Entertainment (music and theater)Outdoor Recreation Program GeneralRecreational Swimming PoolsChild Development Center ProgramsYouth Sports and Fitness****NOT IN USE****CampgroundsCable TV (Korea)Middle School/Teen Programs****NOT IN USE********NOT IN USE****Installation-wide Recreation EventsBowling (16 lanes or less)Boating without Private Berthing or ResaleOutdoor Recreation Equipment CheckoutLeisure Travel ServicesStables (riding stables without private boarding)1
FY19 Annual Command Guidance Staff Supplemental HandbookINSTALLATION MANAGEMENT COMMAND (IMCOM) G9 DirectorateChapter 6 Part 04 IMCOM G9 FY19 Program Budget GuidanceAttachment 5 – FY19 Program, Department, and General Ledger Account CodesMWR CATEGORY B – COMMUNITY SUPPORT PROGRAMSPCPDPEPGPHPJPKPLPMQAQBQCQLQMUBWZChild and Youth Services Base (CYS Base)Family Child Care Programs****NOT IN USE****Parent & Outreach Services – CYS (OS-CYS)Youth Services Base (YS Base)Training & Programming Specialists (TAPS)****NOT IN USE****Training & Curriculum Specialists (TACS)Outreach Services – YS Programs and Instructional Classes (OS-YS)Deployment Support Services (Child)Deployment Support Services (Youth)Army Wounded Warrior (Child)School-Age Care (SAC)FCC SubsidiesStars and StripesWarrior ZonesMWR CATEGORY C - REVENUE GENERATING PROGRAMSKEKFKGKHKKKLKMLALBLDLELFLGLHLJLKLLLM2 July 2018Version 2RESCINDEDOfficers’ ClubsNCO/ENL ClubsCommunity/Consolidated ClubsGuesthouses – Non-ALF (MEDCOM installations’ use only)Travel Camps/RV Parks and CampgroundsBranded Restaurant Operations (IMCOM G-9 approved)Food, Beverage, and Entertainment (FBE)Aquatic Centers (CAT C)Other Recreation ResaleUnit LoungesBowling (17 lanes or more)Cabins, Cottages, Recreational GuesthousesMarinas (with resale or private boat berthing)Skating Rinks (ice or roller) Free Standing****NOT IN USE****Riding Stables with Private BoardingRod and Gun Activities (including skeet and trap)Parachute/Skydiving2
FY19 Annual Command Guidance Staff Supplemental HandbookINSTALLATION MANAGEMENT COMMAND (IMCOM) G9 DirectorateChapter 6 Part 04 IMCOM G9 FY19 Program Budget GuidanceAttachment 5 – FY19 Program, Department, and General Ledger Account CodesMWR CATEGORY C - REVENUE GENERATING PROGRAMSLNLPLQLRLSLTLULVLW****NOT IN USE****FlyingGolf****NOT IN USE**** (Amusement Centers)****NOT IN USE****Freestanding Snack BarAFRC (accommodations/dining/resale)Other Category C ActivitiesRecreation Equipment Rental and SalesMWR COMMON YRZ2 July 2018Version 2IMCOM Directorate/IMCOM G-9 StaffNAF Support Services DivisionDirector Family & MWR/Deputy Director Family & MWRServicesFinancial ManagementAccountingCivilian Personnel OfficeMWR Information Technology ServicesContractingStatutory Accident Insurance (IMCOM-Europe only)Banking and Investment Program (IMCOM G-9 use only)Risk Management Program (IMCOM G-9 use only)Employee Pay and Benefits (IMCOM G-9 use only)Fund AdministrationCommunity Operations/Business ProgramsCommunity Family SupportCommunity RecreationCentral Payroll Office (NAF Central Payroll Office (CNPO) use only)MarketingMWR Construction Management (IMCOM Directorate/G-9 use only)Human Resources (HR) Base (IMCOM G-9 use only)MWR Training (IMCOM G-9/IMCOM Directorate use only)MWR Strategic Planning (IMCOM G-9/IMCOM Directorate use only)3
FY19 Annual Command Guidance Staff Supplemental HandbookINSTALLATION MANAGEMENT COMMAND (IMCOM) G9 DirectorateChapter 6 Part 04 IMCOM G9 FY19 Program Budget GuidanceAttachment 5 – FY19 Program, Department, and General Ledger Account CodesNON-MWR SUPPLEMENTAL MISSION NAF ACTIVITYThese activities are established to provide a NAF adjunct to a non-MWR APF mission. NAF support from other MWRprograms to the non-MWR mission is not authorized, likewise MWR NAFs cannot be subsidized by these ficial Transient LodgingSchool Activities (military, not family members)Family Member School Lunch ProgramArmy Community Service ProgramCG’s Mess/Suppl Field Ration MessUnaccompanied Permanent Party BilletingVeterinary ServicesCadet StoreCadet RestaurantCadet ActivitiesArmy Athletic AssociationMagazine Subscription ActivitiesMuseums (gift shops)US Disciplinary Barracks/US Army Correctional BrigadeVehicle RegistrationScoutingMisc Supplemental MissionFisher House (under Fund “N” only)RecyclingPost RestaurantsCivilian Welfare ActivitiesSUPPLEMENTAL MISSION IN SUPPORT OF CHAPLAIN FUNDCHCICMHQDA Religious SupportIMCOM Religious SupportMEDCOM Religious SupportDEPARTMENT CODES0001030411122 July 2018Version 2Balance SheetRegular BarPrivate Parties BarBulk Beer SalesDining RoomFood Promotion Sales4
FY19 Annual Command Guidance Staff Supplemental HandbookINSTALLATION MANAGEMENT COMMAND (IMCOM) G9 DirectorateChapter 6 Part 04 IMCOM G9 FY19 Program Budget GuidanceAttachment 5 – FY19 Program, Department, and General Ledger Account CodesDEPARTMENT 05152535455565758595A5B5C5D5E2 July 2018Version 2Private Parties Food SalesSnack Bar Food Sales (and Lodging use for ContinentalBreakfast)BakeryMobile Snack BarsBranded Restaurant BeverageBranded Restaurant FoodConvenience ResaleAudio/Video EquipmentGolf/Tennis EquipmentPhoto EquipmentArts and Crafts MaterialsAuto Parts and SuppliesBowling EquipmentGift ShopRod and Gun Pro ShopSports Specialty Pro ShopGolf OperationsGreens OperationsDriving RangeGolf Cars/CartsInstruction FeesLane OperationsWaterfront OperationsSwimmingParks/RecreationSkiingSkatingRod and Gun Skeet/TrapshootingStablesMarinasEquipment RentalHuntingTennisKennelsFishingDayroomGyms and Sauna5
FY19 Annual Command Guidance Staff Supplemental HandbookINSTALLATION MANAGEMENT COMMAND (IMCOM) G9 DirectorateChapter 6 Part 04 IMCOM G9 FY19 Program Budget GuidanceAttachment 5 – FY19 Program, Department, and General Ledger Account CodesDEPARTMENT 87A7B7C7D7E7F7G7L7M7P7Q7R8182832 July 2018Version 2Go-Cart TrackSpecial EventsMiniature GolfUnit ActivitiesCarnival ActivitiesSpecial Soldier Support OperationsConcerts (Installation-wide events)PaintballRopes/Challenge CoursesEquipment IssueNAFI-owned AircraftGovernment-owned AircraftLeased AircraftEquipment Maintenance and Repair ServicesBoating OperationsCampingPart Day PreschoolFull Day CareHourly Care****NOT IN USE********NOT IN USE****CampsPart Day Care – Misc.****NOT IN USE********NOT IN USE****CYS Options/SupportFood ProgramCDC (full-day program-reimbursable)Kindergarten****NOT IN USE****Recreation/Activity****NOT IN USE********NOT IN USE****Before / After School CareOpen Recreation****NOT IN USE****Army Lodging RoomsVEQ6
FY19 Annual Command Guidance Staff Supplemental HandbookINSTALLATION MANAGEMENT COMMAND (IMCOM) G9 DirectorateChapter 6 Part 04 IMCOM G9 FY19 Program Budget GuidanceAttachment 5 – FY19 Program, Department, and General Ledger Account CodesDEPARTMENT E9F9G9H9J9K9L9MA1A2B2B3B4B5B6B72 July 2018Version 2BOQBEQMedical Treatment Facility Rooms (MEDCOM only)Recreational Lodging Rooms (MWR Funds only)Property Operation Maintenance & EnergyMarketingTelephoneLaundryMWR AccommodationsWoodworkingPhotographyMulti CraftsAuto ShopCar Wash OperationsEngraving ShopScreen Print ShopSheet Metal ShopShoe ShopUpholstery ShopFurniture RefinishingFurniture Construction****NOT IN USE****NEWAuto Stripping OperationsBOSS ActivityCommercial SponsorshipAdvertisingFamily Readiness Group (FRG)Recreational Vehicle/Vessel Storage LotSelf-Storage UnitsDigital MediaBarber ShopBeauty ShopMusicTheaterMARS Communication LinkTicketingHotelsTours7
FY19 Annual Command Guidance Staff Supplemental HandbookINSTALLATION MANAGEMENT COMMAND (IMCOM) G9 DirectorateChapter 6 Part 04 IMCOM G9 FY19 Program Budget GuidanceAttachment 5 – FY19 Program, Department, and General Ledger Account CodesDEPARTMENT 8G9GAGBGCGDGEGFGGGHGJGKGLGMGNGP2 July 2018Version 2Vehicles (LTS Only)Vending (other than concessionaires)Amusement Machines (other than concessionaires)Program Grant 1Program Grant 2Program Grant 3Program Grant 4Program Grant 5Program Grant 6Program Grant 7Program Grant entAdmissionsOverheadTax Relief ProgramARM ReimbursementChaplainPayrollCommunity Operations Division StaffCommunity Recreation Division StaffFamily Support Division StaffUSAREUR Utility Program VAT (note 1)APF Support - Expanded OperationsCFE Base Closure Cost (note 1)APF Support – SecurityAPF Support - Emergency Essential Civilian (EEC)Esprit CardAPF Support – Normal OperationsInformation Management****NOT IN USE****Auditor8
FY19 Annual Command Guidance Staff Supplemental HandbookINSTALLATION MANAGEMENT COMMAND (IMCOM) G9 DirectorateChapter 6 Part 04 IMCOM G9 FY19 Program Budget GuidanceAttachment 5 – FY19 Program, Department, and General Ledger Account CodesDEPARTMENT GJHJIJKJLJMJNJYJZKAKBKCKDKEKXKY2 July 2018Version 2Garden Operations (note 2)Cattle Operations (note 2)Swine Operations (note 2)Crop Operations (note 2)Firewood Operations (note 2)Greenhouse OperationsMental Hygiene (note 5)MCCW (note 3)Operation Helping Hands (note 3)PMOC (note 3)PWOC (note 3)Soldier & Family Religious Support (note 3)Warrior Transition (note 3)Holiday Food Vouchers (note 3)Special Project 1 (note 3)Special Project 2 (note 3)Chaplaincy Anniversary (note 3)National Prayer Breakfast (note 3)Administration (note 3)Vacation Bible School (note 3)Religious Education (note 3)Religious Support (Adult) (note 3)Religious Support (Children) (note 3)Religious Support (Command) (note 3)Religious Support (Enhancement) (note 3)Religious Support (Family Life) (note 3)Religious Support (Music) (note 3)Religious Support (Youth) (note 3)Religious Support (Foreign Language) (note 3)Special Project 3 (note 3)Special Project 4 (note 3)Catholic Service 1 (note 3)Catholic Service 2 (note 3)Catholic Service 3 (note 3)Catholic Service 4 (note 3)Catholic Service 5 (note 3)Muslim Service 1 (note 3)Muslim Service 2 (note 3)9
FY19 Annual Command Guidance Staff Supplemental HandbookINSTALLATION MANAGEMENT COMMAND (IMCOM) G9 DirectorateChapter 6 Part 04 IMCOM G9 FY19 Program Budget GuidanceAttachment 5 – FY19 Program, Department, and General Ledger Account CodesDEPARTMENT uslim Service 3 (note 3)Liturgical Service 1 (note 3)Liturgical Service 2 (note 3)Liturgical Service 3 (note 3)General Protestant Service 1 (note 3)General Protestant Service 2 (note 3)General Protestant Service 3 (note 3)General Protestant Service 4 (note 3)General Protestant Service 5 (note 3)Contemporary Service 1 (note 3)Contemporary Service 2 (note 3)Contemporary Service 3 (note 3)Gospel Service 1 (note 3)Gospel Service 2 (note 3)Gospel Service 3 (note 3)Gospel Service 4 (note 3)Gospel Service 5 (note 3)WarehouseMotor PoolRecyclingAdjusting Entries (accounting office use only)AFRC Food and Beverage OperationsNOTESNote 1Note 2Note 3Note 4Note 52 July 2018Version 2USAREUR OnlyUS Disciplinary Barrack Use Authorized or with IMCOM G9 ApprovalChaplains Fund OnlyDo not use GLAC 669 in UFM Department Codes GL, GF, GH, or GLUse Authorized Only with IMCOM G9 Approval10
FY19 Annual Command Guidance Staff Supplemental HandbookINSTALLATION MANAGEMENT COMMAND (IMCOM) G9 DirectorateChapter 6 Part 04 IMCOM G9 FY19 Program Budget GuidanceAttachment 5 – FY19 Program, Department, and General Ledger Account CodesGENERAL LEDGER ACCOUNTS (GLACs)For descriptions see DFAS-IN 37-1, Chapter 32.CURRENT 14US CashForeign Currency Cash (OCONUS Only)US Payroll CashForeign Currency Payroll Cash (OCONUS Only)Cash Change FundForeign Currency Conversion Fund (OCONUS Only)US Petty CashForeign Currency Petty Cash (OCONUS Only)Bingo Petty CashCommercial Credit Card Compensating BalanceLocal Bank Compensating BalanceForeign Currency Change Fund (OCONUS Only)Emergency Local Checking AccountAAFES Credit Card Compensating BalanceINVESTMENTS115116117NAF Centralized Investment ProgramSavings AccountMarketable SecuritiesRECEIVABLES1181191201211221231241252 July 2018Version 2CPMC Advance ReceivableAdvances ReceivableARM Income Receivable (OCONUS Only)Member ReceivablesDonations ReceivableConcessionaire ReceivablesReturned Checks ReceivableAAFES Receivable11
FY19 Annual Command Guidance Staff Supplemental HandbookINSTALLATION MANAGEMENT COMMAND (IMCOM) G9 DirectorateChapter 6 Part 04 IMCOM G9 FY19 Program Budget GuidanceAttachment 5 – FY19 Program, Department, and General Ledger Account 37138139140Loans ReceivableClaims ReceivableDeposits ReceivableGuest Ledger ReceivablesAccrued Interest ReceivableInter NAFI Receivable IMPACDividends ReceivableReserve Component Dividends ReceivableAllowance for Doubtful AccountsInter-NAFI Receivables-Within IMCOM Directorate or MACOMInter-NAFI Receivables-Outside IMCOM Directorate or MACOMUSA Income ReceivableLayaway ReceivablesCommercial Credit Card ReceivableMiscellaneous Other oom InventorySales Outlet Merchandise InventoryInventory in TransitWork in Progress InventoryPREPAID EXPENSES1511521531541551561571581591602 July 2018Version 2Prepaid Supplies and EquipmentPrepaid Taxes and LicensesPrepaid InsurancePrepaid Maintenance and RepairPrepaid Tableware, Kitchenware, Linens, and UniformsPrepaid Bingo PrizesPrepaid RentPrepaid Guest Supplies (ALF & MEDCOM Program KH Only)Prepaid Items in TransitMiscellaneous Other Prepaid Expenses12
FY19 Annual Command Guidance Staff Supplemental HandbookINSTALLATION MANAGEMENT COMMAND (IMCOM) G9 DirectorateChapter 6 Part 04 IMCOM G9 FY19 Program Budget GuidanceAttachment 5 – FY19 Program, Department, and General Ledger Account CodesFIXED 5176177178179180181182BuildingsAccumulated Depreciation-BuildingsFurniture, Fixtures, and EquipmentAccumulated Depreciation-Furniture, Fixtures, and EquipmentVehicles, Aircraft, and BoatsAccumulated Depreciation-Vehicles, Aircraft, and BoatsBreeding LivestockAccumulated Depreciation-Breeding LivestockBuilding ImprovementsAccumulated Depreciation-Building ImprovementsLand ImprovementsAccumulated Depreciation-Land ImprovementsMaintenance and Repair of FacilitiesAccumulated Depreciation-Maintenance and Repair ofFacilitiesGovernment Titled Buildings and ImprovementsAccumulated Depreciation-Government Titled Buildingsand ImprovementsOther Government Titled Fixed AssetsAccumulated Depreciation-Other Government Titled FixedAssetsMinor Construction in ProgressFixed Assets in TransitAPF Authorized Fixed AssetsAccumulated Depreciation – APF Authorized Fixed AssetsOTHER ASSETS1851861871881891901931951961992 July 2018Version 2Long-term Loans ReceivableArtifactsCapital CommitmentsEmployee Separation Allowance Sinking Fund****NOT IN USE****ALF/CWF/PRF Sinking Fund****NOT IN USE****Payroll Deposit ReceivableLocal Payments for NAF Major ConstructionMiscellaneous Other Assets13
FY19 Annual Command Guidance Staff Supplemental HandbookINSTALLATION MANAGEMENT COMMAND (IMCOM) G9 DirectorateChapter 6 Part 04 IMCOM G9 FY19 Program Budget GuidanceAttachment 5 – FY19 Program, Department, and General Ledger Account CodesCURRENT 2282292302312322332342 July 2018Version 2Accounts PayableDeposits PayableShort-term Loans PayableCurrent Term Capital Lease Liability****NOT IN USE****Dividends PayableReserve Component Dividends PayableVending Machine Revenue Sharing PayableUnclaimed Wages PayableFederal Withholding Taxes PayableState Withholding Taxes PayableLocal Withholding Taxes PayableFICA Taxes PayableHealth and Life Premiums PayableRetirement Plan Contributions PayableEmployee Supplemental Insurance Premiums Payable(NFS only)Employee Garnishment Withholdings PayableEmployee Savings Bonds Deductions PayableEmployee Charitable Deductions PayableEmployee Savings Allotment Deductions PayableEmployee Union Dues Deductions PayableEmployee Meals Deductions Payable (NFS Only)Inter NAFI Payable IMPACForeign Withholding Taxes Payable (OCONUS Only)****NOT IN USE********NOT IN USE********NOT IN USE****Manual Pay Reimbursements Payable (NFS Only)401k Deductions PayableTips PayableInter NAFI Payables-Within IMCOM Directorate or MACOMInter NAFI Payables-Outside IMCOM Directorate or MACOMUS Unemployment Insurance Payable (IMCOM G-9 OnlyARM Distribution Payable (IMCOM G-9 Only)14
FY19 Annual Command Guidance Staff Supplemental HandbookINSTALLATION MANAGEMENT COMMAND (IMCOM) G9 DirectorateChapter 6 Part 04 IMCOM G9 FY19 Program Budget GuidanceAttachment 5 – FY19 Program, Department, and General Ledger Account CodesPAYABLES235236237238239240Demand Deposits Payable (IMCOM G-9 Only)Claims Payable (IMCOM G-9 Only)Construction Contracts Payable (IMCOM G-9 Only)Surcharge Payable (ALF Only)Thrift Savings Plan Payable (NFS Only)Miscellaneous Other 52253254256257260Interest PayableSalaries and Wages PayableAnnual Leave PayablePayroll Taxes PayableEmployee Bonuses PayableOther Employee Benefits PayableUS Employee Compensatory Time Payable****NOT IN USE****APF US Reimbursed Payroll PayableBingo Cash Jackpot Payable****NOT IN USE****APF Foreign National Reimbursed Payroll Payable(OCONUS Only)Flexible Spending AccountsDonations PayableAudit Expense PayableMaintenance Expense PayableMiscellaneous Other AccrualsUNEARNED INCOME2612622632642652662672692 July 2018Version 2Special Event Advance Ticket SalesDues and Assessments Advance PaymentsAdvance Payments on AccountsUnearned Income – Central MOA – UFMUnearned Income – Local MOA – UFMDeferred Income – Family Readiness Groups(ACS Only)Miscellaneous Other Unearned IncomeUnearned Income – Gifts & Donations15
FY19 Annual Command Guidance Staff Supplemental HandbookINSTALLATION MANAGEMENT COMMAND (IMCOM) G9 DirectorateChapter 6 Part 04 IMCOM G9 FY19 Program Budget GuidanceAttachment 5 – FY19 Program, Department, and General Ledger Account CodesPAYABLES276277278279Deferred Income – UFM – SpecialUnearned Income/Central - QCYSUnearned Income/Central - QDPCUnearned Income/Central - QMISLONG TERM LIABILITIES268270271272273275288289Long-term Loans PayableUS Employee Allowances PayableForeign Employee Allowances Payable (OCONUS Only)Reserve For Claims (IMCOM G-9 Only)Long-term Capital Lease LiabilityMiscellaneous Other Long-term LiabilitiesSuperfund Clearing AccountLocation Clearing AccountEQUITY291292Contributed CapitalRetained EarningsSALES301302303304305306307Cash SalesCredit SalesLayaway SalesSales Returns and AllowancesCustomer DiscountsEmployee DiscountsIntrafund SalesCOST OF GOODS SOLDNote: For FMBS Web budgeting purposes, GLAC 499 is
14 Snack Bar Food Sales (and Lodging use for Continental Breakfast) 15 Bakery 16 Mobile Snack Bars 25 Branded Restaurant Beverage 26 Branded Restaurant Food 27 Convenience Resale 31 Audio/Video Equipment 32 Golf/Tennis Equipment 33 Photo Equipment 34 Arts and Crafts
