ACRONYMS & GLOSSARY. FOR TRAINING USE ONLY February 2014 CNIC-MASTER-ACRONYM- GLOSSARY PAGE 1 OF 62

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1 ACRONYMS & PAGE 1 OF 62

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3 MASTER OF TERMS & ACRONYMS 1-9 A B C D E F G H I J K L M N O P Q R S T U V W X Y Z 1-9 3Cs Capability, Cost, Capacity A A-76 Outsourcing Study A&E AAFES AAR ABO AC ACHP AD&D ADA ADMIN ADT AFNAFPO AFRTS AG AHPA AIMS AIRFA AIS AJPME AJV Architecture & Engineering Army Air Force Exchange System After Action Report Accelerated Benefit Option Active Component Advisory Council on Historic Preservation Accidental Death and Disability Anti-Deficiency Act Administrative Active Duty for Training Air Force Non-appropriated Fund Procurement Office Armed Forces Radio/Television Service Activity Group Archeological and Historic Preservation Act Accounting & Information Management System American Indian Religious Freedom Act Annual Inspection Survey Advanced Joint Professional Military Education Accrual Journal Voucher PAGE 3 OF 62

4 AL Annual Leave AMC Air Mobility Command (formerly Military Airlift Command MAC) AMD AOR APE APF A/P AQD A/R ARF ARPA ASA ASAP ASD ASD (HD) ASD (HD&ASA) ASN ASN (I&E) ASN (M&RA) AT AT/FP AV AWOL Activity Manpower Document Area of Responsibility Area of Potential Effects Appropriated Funds Accounts Payable Additional Qualification Designator Accounts Receivable Action Request Form Archaeological Resources Protection Act Abandoned Shipwreck Act As Soon As Possible Assistant Secretary of Defense Assistant to the Secretary of Defense for Homeland Defense Assistant to the Secretary of Defense for Homeland Defense and Americas' Security Affairs Assistant Secretary of the Navy Assistant Secretary of the Navy (Installations & Environment) Assistant Secretary of the Navy (Manpower and Reserve Affairs) (1) Anti-Terrorism (2) Annual Training Anti-Terrorism/ Force Protection AUTOVON Absent Without Leave. This does NOT refer to Leave Without Pay, (LWOP). PAGE 4 OF 62

5 AWS B BA BAH BAM BBA BEAP BEMAR BEQ BFR BLM BLR BLS BOD BOM BOQ BOS BP BPA BRAC BQ BSI BT BUPERS Alternative Work Schedule Billets Authorized Basic Allowance for Housing (1) Baseline Assessment Memorandum (2) Business Agreement Manager (in Navy Housing) Business Based Action Base Exterior Architecture Plan Backlog of Essential Maintenance and Repair Bachelors Enlisted Quarters Basic Facility Requirement Bureau of Land Management Base Loading Report Base Loading System (1) Beneficial Occupancy Date (2) Bid Opening Date Beginning of the Month Bachelor Officers Quarters Base Operating Support Budget Projects Blanket Purchase Agreement Base Realignment and Closure Bachelor Quarters (Referring to both BEQs and BOQs) Base Support Installation Break. Used in Military Message format Bureau of Naval Personnel PAGE 5 OF 62

6 BWC Battle Watch Captain C C3 CA CAB Command, Control, and Communications Commercial Activities Commercial Advisory Board or Contract Advisory Board CAC (1) Command Access Card (2) Cost Account Code (3) Casualty Assistance Call CACO CACP CAMP CAP CASI CAT CATEX CBA CBC CBNRE CBQ CBRN CCIR CCPO CD CDC CDO CDP Casualty Assistance Call Officer Casualty Assistance Calls Program Council on America's Military Past Crisis Action Planning Cinema at Sea Initiative Crisis Action Team Categorical Exclusion Concentration Bank Account or Collective Bargaining Agreement Construction Battalion Center Chemical, Biological, Nuclear, Radiological, and/or Explosive Consolidated Bachelors Quarter Chemical, Biological, and Radioactive/ Nuclear Commander s Critical Information Requirement Consolidated Civilian Personnel Office (See HRO) Child Development Child Development Center Command Duty Officer Child Development Program PAGE 6 OF 62

7 CDPA CEQ CERCLA CERT CF CFAS CFC CFMS CFMSA CF Op CFR CHIL CINC CIP CIVPERS CL CLG CM CMC CMD CNIC CNICINST CNRGA CNO CO Child Development Program Administrator Council on Environmental Quality Comprehensive Environmental Response, Compensation, and Liability Act Certification Central Fund Central Fund Accounting System Combined Federal Campaign (1) Central Financial Management System (2) Command Financial Management System Capstone Fund Market Strategy Application Central Fund Operating Code of Federal Regulations Consolidated Hazardous Items List Commander-In-Chief Capital Improvements Plan Civilian Personnel Capability Level Certified Local Government(s) Consolidated Mess (1) Command Master Chief (2) Commandant Marine Corps Command Commander, Navy Installations Command Commander, Navy Installations Command Instructions Commander, Navy Region Great America Chief of Naval Operations Commanding Officer PAGE 7 OF 62

8 COB CoC COCOM COGS COLA COLS COM COMLANTFLT COMM COMNAVBASE COMPACFLT COMPT COMUSNAVEUR CONUS COOP COTR COORD CPO CPOM CPV CPX CR CRA CRM Close of Business Chain-of-Command Combatant Commander Cost of Goods Sold Cost of Living Allowance Common Output Level Standards (1) Commissioned Officer's Mess (2) Force Commander Commander-Atlantic Fleet Communication Commander, Naval Base Commander-Pacific Fleet Comptroller Commander- Navy Europe Continental United States (and the District of Columbia EXCLUDES Alaska and Hawaii) Continuity of Operations Contracting Officer's Technical Representatives Coordinate / Coordinator (1) Civilian Personnel Office (see HRO) (2) Chief Petty Officer Chief Petty Officers' Mess/Club Current Property Value Command Post Exercise Continuing Resolution Coordinating Review Authority Cultural Resource Manager PAGE 8 OF 62

9 CSSO CST CT CWO CYP Common Support Services Office (also known as Support Services Office or Business Support Services Office) Civil Support Team Crafts and Trades Chief Warrant Officer Child & Youth Programs D DAPS DAR DARS/DARSUM DASN DAT DCE DCNO DCO DD DDASS DEPARC DEPORD DEPT DET DFA DFAS DFC DHS Defense Automated Printing Service Daily Activity Report Daily Activity Report Summary Deputy Assistant Secretary of the Navy Damage Assistant Team Defense Coordinating Element Deputy Chief of Naval Operations (1) Defense Connect Online (2) Defense Coordinating Officer Department of Defense Form DOD DSCA Automated Support System Defense Environmental Programs Annual Report to Congress Deployment Order Department Detachment Direct Federal Assistance Defense Finance and Accounting System Disaster Finance Center Department of Homeland Security PAGE 9 OF 62

10 DIC DIR DISCA DLA DOD DODD DODDS DODI DODIG DOE/FOE DOI DOMS DON Dependency and Indemnity Compensation (1) Directive (2) Director Defense Support to Civilian Authorities Defense Logistics Agency Department of Defense Department Of Defense Directive Department of Defense Dependent Schools Department of Defense Instruction DOD Inspector General Determination of Effect/Finding of Effect Department of Interior Director of Military Support Department of the Navy DOTMLPF DPPG DRRS-N DSCA DSN DTD DTG DUSTWUN DY Doctrine, Organization, Training, Material, Leadership and Education, Personnel, and Facilities Defense Planning and Programming Guidance Defense Readiness Reporting System-Navy (1) Defense Security Cooperation Agency (2) Defense Support of Civil Authorities Defense Switching Network Dated Date / Time Group Duty Status Whereabouts Unknown Day E PAGE 10 OF 62

11 EA EAWUN ECC ECP EDF EEO EFA EFT EHCS EI&E EIN EIS ELMR ELO EM EMA EMAC EMH EMO EMP EMS ENCL ENDEX ENV (1) Environmental Assessment (2) Economic Analysis Excused Absence Whereabouts Unknown Employment Category Change Energy Conservation Plan Enlisted Dining Facility Equal Employment Opportunity Engineering Field Activity Electronic Funds Transfer Expanding Housing Customer Service (1) Environmental Innovation and Entrepreneurship (2) Energy Installations and Environment Employee's Identification Number Environmental Impact Statement Enterprise Land Mobile Radio Enabling Learning Objective (1) Enlisted Club (2) Enlisted Men - Includes USA, USAF, USMC, USN, & USCG Enlisted Pay Grades E1 through E9 (3) Emergency Management Enhanced Managerial Analysis Emergency Management Assistance Compact Enterprise Military Housing Emergency Management Officer Emergency Management Program Emergency Medical Service(s) Enclosure End Exercise Environmental PAGE 11 OF 62

12 EOC EOE EOM EPA EPSS ERT ESF EST ETA ETD EVAL EVR EXORD F F&ES FA FAC FAO FAQ FCM FCO FEMA FES FF&E FFC Emergency Operations Center Elements of Expense End-of-Month Environmental Protection Agency Electronic Performance Support System Emergency Response Team Emergency Support Function (1) Estimate / Estimated (2) Eastern Standard Time Estimated Time of Arrival Estimated Time of Departure Employee Performance Evaluation Enterprise Validation Requirement Exercise Order Fire and Emergency Services Functionality Assessment Family Assistance Center FEMA Action Officer Frequently Asked Question(s) Foreign Consequence Management Federal Coordinating Officer Federal Emergency Management Agency Factor Evaluation System Furniture, Fixtures, and Equipment Fleet Forces Command PAGE 12 OF 62

13 FFR FFSP FH FHA FHN FHS FICA FIFO FLEX FLOP FLT FLTMPS FM FM&C FMB FMR FOB FOS FP FPC FRAGO FRB FRP FS FSBO Fleet & Family Readiness Fleet and Family Support Program Family Housing Federal Housing Administration Family Housing, Navy Funeral Honors Support Federal Insurance Contribution Act (Social Security Act) First In - First Out Employment Category (scheduled or unscheduled) Finance/Admin, Logistics, Operations, and Planning (1) Flight (2) Fleet Fleet Training and Management Planning System Financial Management Financial Management and Comptroller Financial Management Board Financial Management Regulation Free On Board Federal Operations Support Force Protection Final Planning Conference Fragmentary Order Facility Review Board Federal Response Plan Family Services For Sale By Owner PAGE 13 OF 62

14 FSC FSO FTE FTX FXP FY FYDP FYI Family Services Center Full Scope Operation Full Time Equivalent Field Training Exercise Fleet Exercise Publication Fiscal Year Future Years Defense Plan For Your Information G GAAP G&A GAO GFOM GFOQ GJV GS GSA GSF Generally Accepted Accounting Principles General & Administrative (1) Gross Adjusted Obligation (2) Government Accountability Office General and Flag Officer Module General and Flag Officer Quarters General Journal Voucher General Schedule General Services Administration Gross Square Feet H HA/DR HAZMAT HCL HEAT HHQ HLC Humanitarian Assistance and Disaster Relief Hazardous Material High Cost Lease Housing Early Application Tool (Navy Housing tool) Higher Headquarters Housing Learning Center PAGE 14 OF 62

15 HM HMO HQ Hazardous Material Health Maintenance Organization Headquarters HPD HRM HRO HSA HSC HURREX HVAC Housing Requirements System Module Human Resource Office Hazardous-Specific Appendices Homeland Security Council Hurricane Exercise Heating, Ventilation, and Air Conditioning I IA IAP IAW IC ICE ICO ICQ ICS ICW ID IDIQ IDP (1)Individual Agreement (2)Individual Augmentee (3)Immediate Action Incident Action Plan In Accordance With Incident Commander Interactive Customer Evaluation Installation Commanding Officer Installation Commander's Quarters Incident Command System Interactive Courseware Identification Indefinite Delivery Indefinite Quantity Individual Development Plan PAGE 15 OF 62

16 IG INFO INI INST INV IPC IPM IPT IR IRS IRT ISB ISC ISIC ISR ITAP ITE ITO ITT I&U Inspector General Information Initial Instruction (or simply "I" following releasing authority) Inventory Initial Planning Conference Installation Program Manager Integrated Process Team Immediate Response Internal Revenue Service (1) In Response To (2) Incident Response Team Incident Support Base Installation Support Center Immediate Superior In Command Intelligence, Surveillance, and Reconnaissance Installation Training Action Plan Integrated Training Event Installation Training Officer (1) Information, Tickets, and Tours (2) Installation Training Team Inventory and Utilization J JAG JAGMAN JCOLs JCS Judge Advocate General Judge Advocate General Manual Joint OSD Common Output Levels Joint Chiefs of Staff PAGE 16 OF 62

17 JFO JOC JON JOPES JPA JPME JTF JTR JTS Joint Field Office Joint Operations Center Job Order Number Joint Operation Planning and Execution System Job Performance Activity Joint Professional Military Education Joint Task Force Joint Travel Regulations Joint Training System K KIA KNOT KRONOS KSA L LCD LDO LED LFA LL LLC LMRC LMS LN LOD Killed in Action Nautical Miles per Hour Navy MWR Automated Payroll Time-Keeping System Knowledge, Skill, and Ability/Attitude Liquid Crystal Display Limited Duty Officer Light Emitting Diode Lead Federal Agency Lessons Learned Limited Liability Corporation Learning Media Resource Center Learning Management System Local National / Foreign Employee Line of Duty PAGE 17 OF 62

18 LQA LSFM LT LWOP Living Quarter Allowances Leadership Skills for Manager s Course Lieutenant Leave Without Pay M M&R MA MAA MAC MAO MBO MBWA MC MCPON MEO MET METOC MIC MILCON MILPERS MILPERSMAN MIS MITR MIUW MLM Maintenance and Repair Mission Assignment Mutual Assistance Agreement Mission Assignment Coordinator Mortuary Affairs Office Management By Objective Management By Walking Around Major Claimant (see Echelon ll) Master Chief Petty Officer of the Navy Most Efficient Organization Mission Essential Task Meteorological and Oceanographic Center Manager's Internal Control Military Construction Navy Military Personnel Military Personnel Manual Management Information System Monthly Installation Training Report Mobile Inshore Undersea Warfare Mid-Level Management PAGE 18 OF 62

19 MM/DD/YY MO MOA MOC MOU MPC MPV-P MRP MSCA MSEL MSG MTO/MATO MTT MWR Format for Month/Day/Year Month Memorandum of Agreement Maritime Operation Center Memorandum of Understanding Mid Planning Conference Mission Profile Validation-Protection Maintenance of Real Property Military Support to Civil Authorities Master Scenario Events List Message Mission (Assignment) Tasking Order Mobile Training Team Morale, Welfare, and Recreation N NA NAB NAF NAFCON NAFI NAS NAVACTS NAVAUDSVC NAVBASE (1) Not Applicable (2) A NAF Crafts and Trades (CT) position Naval Base (1) Non-Appropriated Funds (2) Naval Air Facility Non-Appropriated Funds Construction Non-appropriated Funds Instrumentality Naval Air Station Naval Activities United Kingdom Naval Audit Service Naval Base PAGE 19 OF 62

20 NAVCOMPT NAVEUR NAVFAC NAVINSGEN NAVINST NAVOSH NAVPERS NAVSTA NAVSUP NB NBPR NCIS NEMIS NEPLO NETC NEX NF NGIS NIFC NIMS NIPR NIPRNet NIS NKO Comptroller of the Navy or Financial Management and Comptroller Navy Europe Naval Facilities Engineering Command Naval Inspector General Navy Instruction Navy Occupation Safety and Health Program Navy Personnel Naval Station Naval Supply Systems Command Naval Base Naval Base Port Readiness Naval Criminal Investigative Service (formally NIS) National Emergency Management Information System Navy Emergency Preparedness Liaison Officer (1) Naval Education & Training Commander (2) Naval Education and Training Command Navy Exchange A NAF Pay band Employee (Pay Plan) Navy Gateway Inns & Suites National Interagency Fire Center National Incident Management System Non-Classified Internet Protocol Router Non-Classified Internet Protocol Router Network Not In Stock Navy Knowledge Online PAGE 20 OF 62

21 NL NLT NMCC NMCI NMET NMETL NMP NOK NOSC NOTAL NPC NPPS NPS NRF NROWS NRP NS NSA NSC NSD NSN NSOXP NSPS NSSE NTE A NAF Crafts and Trades (CT) position "Leader" (Pay Plan) No later than National Military Command Center Navy Marine Corps Intranet Navy Mission Essential Task Navy Mission Essential Task List Navy Manning Plan Next of Kin Navy Operational Support Center Notice to All Navy Personnel Command Navy Publications & Printing Service Naval Postgraduate School National Response Framework Navy Reserve Order Writing System National Response Plan A NAF Crafts and Trades (CT) position Supervisor (Pay Plan) Naval Support Activity National Security Council Night Shift Differential Navy Stock Number Navy Security Operations Exercise Program National Security Personnel System National Special Security Event Not To Exceed PAGE 21 OF 62

22 NTIA NTIMS NWS NWTP NWTS O O&M O&M,N O&M,NR O&R OASN OBE OCO OCONUS OFA OIC OICC OIP OJT OMB ONOK OOD OPF OPM National Telecommunications and Information Administration Navy Training Information Management System Naval Weapons Station Navy Warfare Training Plan Navy Warfare Training System Operations and Maintenance (funds) Operations and Maintenance, Navy (OMN) Operations and Maintenance, Navy Reserve Observations and Recommendations Office of Assistant Secretary of the Navy Overcome By Events Overseas Contingency Operations (formally known as GWOT, Global War on Terrorism) Outside the Continental United States including Alaska and Hawaii Other Federal Agencies Officer-In-Charge Officer-In-Charge of Construction Other Interested Persons On-The-Job-Training Office of Management and Budget Other Next of Kin Officer of The Day Official Personnel File Office of Personnel Management PAGE 22 OF 62

23 OPN OPNAV OPNAVINST OPORD OPR OPS OPTAR ORM OS OSD OTAR Other Procurement, Navy Office of the Chief of Naval Operations Office of the Chief of Naval Operations Instructions Operations Order Office of Primary Responsibility Operations Operating Target Operational Risk Management Orders Specialist Office of Secretary of Defense Over-the-air rekeying P P & L PA PADD PAO PAR PB4T PBIS PCR PD PDASN PDM PESTOF Profit and Loss Practical Application Person Authorized to Direct Disposition (1) Public Affairs Office (2) Public Affairs Officer (1) NAF Personnel Action Report (2) APF Performance Appraisal Review Planning Board for Training Program Budget Information System Personnel Casualty Report Position Description, (Job Description) Principal Deputy Assistant Secretary of the Navy Professional Development for Managers (Series) Personnel, Equipment, Supply, Training, Ordinance, Facilities PAGE 23 OF 62

24 PIP PLANORD PM PMB PMR PNOK PO POA&M POC POD POM POR POV POM POW PPA PPBE PPBES PPDR PPM PPR PPV PQS PREP PS Performance Improvement Plan Planning Order Preventive Maintenance Personnel Management Board Performance Management Reviews Primary Next of Kin (1) Purchase Order (2) Petty Officer (3) Project Officer Plan of Action & Milestones Point of Contact Plan of The Day Program Objective Memorandum Program of Record Privately Owned Vehicle Program Objective Memorandum Prisoner of War (1) Prompt Payment Act (2) Principal Planning Agent Planning, Programming, Budgeting, and Execution Planning, Programming, Budgeting, and Execution System Personnel Payroll Desk Reference Performance/Pricing Model Pre-planned Response Public Private Venture Personnel Qualifications Standards Programming Requirements Evaluation Process A NAF position, Patron Services (Pay Plan) PAGE 24 OF 62

25 PSMA PTT PWC PWD Pre-Scripted Mission Assignment Push-to-talk Public Works Center Public Works Department Q QCR QOL QPDC QRG QSI QTR QTY Quarterly Cost Report Quality of Life Quarterly Performance Data Call Quick Reference Guide Quality Step Increase (for APF employees) Quarter Quantity R R & D RAM RAMCAS RAP RCC RC CODE RDC REC RECP REF Research and Development Resource Allocation Memorandum Recreation and Mess Central Accounting System Resource Allocation Plan Region Reserve Component Command Responsibility Center (RC) Code Regional Dispatch Center Recreation Resident Energy Conservation Program Reference PAGE 25 OF 62

26 REGS RESFOR RET RF RFA RFF RFP RFQ RIF RMKS ROC ROI ROICC RPA RPC RPD RPI RPM RPT RRCC RSS RSWC RTT RTV RX Regulations Reserve Force Retired Radio Frequency Request for Assistance Request for Forces Request for Proposal Requests for Qualifications Reduction In Force Resource Management Knowledge System Regional Operations Center Return-On-Investment Resident Officer-In-Charge of Construction Regional Planning Agent Retail Price Change Regional Program Director Real Property Inventory Regional Program Manager Regular Part Time Regional Response Coordination Center Resident Satisfaction Survey Remittance Statement With Check Region Training Team Recreation Ticket Vehicle Receive PAGE 26 OF 62

27 S SA SAG SAO SAP SBH SBP SC SCD SCO SCP SECDEF SECNAV SECNAVINST SF SFIS SGLI SI SIC SII SIM AQD SIPR SIPRNet SITREP SL Situational Awareness Sub-activity Group State Approving Official Systems, Applications, and Products Sub-header Survivor Benefit Plan Supply Corps Service Computation Date State Coordinating Officer Special Command Position Secretary of Defense Secretary of the Navy Secretary of the Navy Instructions Standard Form Standard Financial Information Structure Servicemembers Group Life Insurance Seriously Injured (1) Special Identification Code (2) Special Interest Code Special Interest Item Shore Installation Management Additional Qualification Designator Secret Internet Protocol Router Secret Internet Protocol Router Network Situation Report Sick Leave PAGE 27 OF 62

28 SLs SLCS SME SNOK SOA SOFA SOP SOTG SOW SPLC SRP SRTP SSN SSO STARS STARSS STARTEX STC STTH SYM T TA TACON TAD TAG Service Levels Senior Level Customer Survey Subject Matter Expert Secondary Next of Kin Schedule of Operating Authority Status of Forces Agreement Standard Operating Procedures Shore Operations Training Group Statement of Work Shore Program Leaders Course Shore Response Plan Shore Response Training Plan Social Security Number Support Services Office (CSSO) Standard Accounting and Reporting System Supplemental Annuity Return Support System Start Exercise Shore Training Center Shore Training Team Handbook Symbol Technical Assistance Tactical Control Temporary Additional Duty The Adjutant General PAGE 28 OF 62

29 TDY T-FOM TOF TOP T-PILLAR T-POP TSGLI TSP TTP TWMS TX U UA UFM UFR UH UIC UNCLAS UNSAT USC USCG USFF USS UTL Temporary Duty Training Figure of Merit Transfer of Function Transfer of Property Training Pillar Target Population Traumatic Servicemember s Group Life Insurance Thrift Savings Plan Tactics, Techniques and Procedures (1) Total Workforce Management Services (2) Total Workforce Management System Transmit Unauthorized Absence Uniform Funding Management Unfunded Requirements Unaccompanied Housing Unit Identification Code Unclassified Unsatisfactory United States Code United States Coast Guard United States Fleet Forces United States Ship Universal Task List PAGE 29 OF 62

30 V VA VAR VIPs VSI Veterans Administration Variance Very Important People Very Seriously Injured W WARNORD WEFO WFF WG WGI WIIFM X XO Y YTD Warning Order Warfare Enterprise Flag Officer Wildland Firefighting Wage Grade Within Grade Increase What's In It For Me? Executive Officer Year-To-Date Z PAGE 30 OF 62

31 POSTAL ABBREVIATIONS: 01 AL Alabama 02 AK Alaska 03 AZ Arizona 04 AR Arkansas 05 CA California 06 CO Colorado 07 CT Connecticut 08 DE Delaware 09 DC Washington, DC 10 FL Florida 11 GA Georgia 12 HI Hawaii 13 ID Idaho 14 IL Illinois 15 IN Indiana 16 IA Iowa 17 KS Kansas 18 KY Kentucky 19 LA Louisiana 20 ME Maine 21 MD Maryland 22 MA Massachusetts 23 MI Michigan 24 MN Minnesota 25 MS Mississippi 26 MO Missouri 27 MT Montana 28 NE Nebraska 29 NV Nevada 30 NH New Hampshire 31 NJ New Jersey 32 NM New Mexico 33 NY New York 34 NC North Carolina 35 ND North Dakota 36 OH Ohio 37 OK Oklahoma 38 OR Oregon 39 PA Pennsylvania 40 RI Rhode Island 41 SC South Carolina 42 SD South Dakota 43 TN Tennessee 44 TX Texas 45 UT Utah 46 VT Vermont 47 VA Virginia 48 WA Washington 49 WV West Virginia 50 WI Wisconsin 51 WY Wyoming 52 PR Puerto Rico 53 GU Guam PAGE 31 OF 62

32 TERMS A AD HOC ACCOUNT ACCOUNTING MONTH ACCOUNTING YEAR ACCOUNTS PAYABLE (A/P) ACCOUNTS RECEIVABLE (A/R) ACCRUAL BASIS ACCOUNTING ACCRUAL JOURNAL VOUCHER (AJV) ACRONYM ACTIVE DUTY BASE COUNT ACTIVITY As used in this desk reference, a meeting set up in response to a particular situation or problem without considering wider issues. A formalized group of similar transactions identified by number and name. Accounting period starting at the beginning of the calendar month and ending after the close of business at the end of the calendar month. Twelve months starting on 1 October each year and ending after the close of business the following September 30th. The amount the activity owes. The amount that is owed the activity. Recognizes expenses when incurred, and income when earned, regardless of when the applicable cash is received or paid. Distinguished from the cash basis accounting which recognizes expenses when cash is paid, and income when cash is received. A document used to record payables to vendors or wages to employees that will not be paid in the month incurred, but will be paid the following month. A word formed from the initial letters of a name or by combining the initial letters of a series of words. EXAMPLES: (1) DAPS Defense Automated Printing Service (2) LSFM Leadership Skills for Managers The total number of active duty personnel assigned to an installation and its tenant commands. The number is provided by N1 Manpower. (1) An entity or organization such as Youth, Athletic, Outdoor Rec., etc., which provides morale, welfare, or recreational PAGE 32 OF 62

33 services to personnel authorized by the Commanding Officer. (2) One of the typical functions provided by an MWR Program (Bowling Leagues, Intramural Golf, Basketball, Ceramics Classes, Brunch, Dining Room). ACTIVITY MANAGER ACTIVITY NUMBER ADMINISTRATIVE WORK WEEK ADVISORY BOARD ALGORITHM ANNUAL LEAVE APPRAISAL APPROPRIATED FUNDS (APF) ASSESSMENT ASSETS AUDIT A military or civilian representative of the Commanding Officer who exercises executive management over a Command Activity, i.e., Club Manager, Recreation Director, etc. This is the Fund Number. The two digit RAMCAS activity identification number (see Chart of Accounts). Each activity (bowling, golf) has its own activity number. A period of seven consecutive days that may begin and end any time or on any day consistent with local operational efficiency. Group of authorized patrons appointed to advise the installation commanding officer about an entire MWR program or a specific program element (e.g., youth activities). See Flow Chart Regular Full Time and Regular Part Time Civil Service employees and full time NAF employees accrued in 6 minute increments in consideration for time worked and based on time in service. Monies appropriated by Congress for a specific use, as distinguished from non-appropriated funds which are NOT subject to Congressional appropriation. 1. A professional estimate of property value performed by qualified appraisers. 2. Monies appropriated by Congress for a specific use. APF are governed by the Appropriations Bill, a legislative motion (bill) that authorizes the government to spend money and set it aside for specific expenditures. An amount charged or obligated to pay. Anything of value owned by the activity. See fixed assets. An official examination and verification of accounts and PAGE 33 OF 62

34 records. AUTHORIZED RECEIVING AGENT Person assigned administrative functions that involve checking the quality, quantity, and condition of the incoming goods followed by their proper storage. (BusinessDictionary.com) PAGE 34 OF 62

35 B BAD DEBT BALANCE SHEET BASE OPERATING SUPPORT (BOS) COSTS BASELINE ASSESSMENT MEMORANDA (BAM) BASIC FACILITY REQUIREMENT, (BFR) BASIC RATE or BASIC RATE OF PAY An amount of money owed the Activity that is uncollectible and written off when approved by the Commanding Officer. Lists all activity asset, liability, and net worth account balances as of the end of the month. The cost of services, such as janitorial, fuel, waste removal, etc., provided by the Installation. The fair share cost of such services is reimbursed by the Program. A BAM is a designated assessment by a resource sponsor to develop baseline assessments for specific areas. It contains an evaluation of the total cost and resources required to achieve or maintain some stated level of capability. The aggregate facility requirements for a shore activity, listed by category code and quantity, which are necessary to perform its mission. See NAVFAC-INST (series). The Scheduled Rate PLUS any night shift or environmental differential. Annual Leave, Overtime, and Holiday Pay are computed on the BASIC RATE of pay (Scheduled Rate + Differential = Basic Rate) BASIC WORK DAY Normally eight hours...not to exceed ten (10) hours in any 24 hour period. BASIC WORK WEEK BENCH MARK BENEFICIAL OCCUPANCY DATE (BOD) BLANKET PURCHASE ORDER BILLET The days and hours WITHIN an Administrative Work Week which make up an individual employee s work schedule. Measures current performance of an activity or process against a recognized standard within the industry. The date a building or other construction/renovation undertaking is completed and acquired (released) to the government for operational use. A purchase order for a product or service to be delivered, upon request, over a specified time period. A position or job within the federal government. Approval from a higher authority, such as a Position Review Board, is necessary to establish and fund a billet. PAGE 35 OF 62

36 BILLETING BOOK VALUE BOTTOM LINE BREAK IN SERVICE BUDGET AUTHORITY (BA) BUDGET CALL BUDGET NARRATIVE BUDGET RECORD BUILT-IN EQUIPMENT BUSINESS MANAGER BUSINESS PLAN Lodging for either officers or enlisted personnel. The figure in accounting records that represents the amount of an asset that has not yet been depreciated. A slang term for the final or basic figure or circumstance (refers to the total figure on the bottom line of a financial statement). A loss of continuous employment service for vesting purposes. A break occurs when the employee leaves NAF employment for any purpose except for illness, injury, approved Leave Without Pay, or Active Duty Service participation. The value of the annual new legal authority to incur obligations, i.e., to enter into contracts involving expenditures from the Treasury. Usually provided by appropriations. You can often use the previous year s BA and the priorities of programs as outlined in the POM to estimate the current year s BA. A formal correspondence from the Headquarters level, which provides detailed instructions regarding budget submission requirements and format. A written explanation of the programs planned and supported by the financial portion of a budget. A record of authorized expenses and income expressed in financial terms. Equipment, which is hard-fastened to a structure or item of real property and cannot be removed without the use of tools or other equipment items. The person responsible for administering the support functions of a local MWR program, e.g., bookkeeping, personnel, payroll, procurement, budgeting, etc. A summation of an installation s or region s financial and program status and the goals for meeting planned services in a FY. C PAGE 36 OF 62