FINANCIAL MANAGEMENT POLICY MANUAL

MANAGEMENT
MILITARY
DEPARTMENT
ACTIVITY
e. Atlantic Fleet Weapons Training Facility
AIR FORCE a. 45 th Space Wing
b. 30 th Space Wing
c. Arnold Engineering Development Center
d. Air Force Air Warfare Center (Nellis Range
Complex)
e. Air Force Flight Test Center
f. Utah Test and Training Range
g. Air Force Development Test Center, including the
46 th Test Group at Holloman AFB, NM
DEFENSE-WIDE a. DISA Joint Interoperability Test Command
2. UNIFORM FUNDING POLICY
a. General. Funding of the MRTFB is designed to assure the most
effective development and testing of material, as well as to provide
interservice compatibility, efficiency, and equity without influencing
technical testing decisions or inhibiting legitimate and valid testing.
b. Working Capital Fund Activities. Working Capital Fund activities will
charge customers at standard rates, in accordance with established pricing
policies in DoD 7000.14R, DoD Financial Management Regulation,
Volume 11B.
c. Non-Working Capital Fund Activities.
(1) DoD Users. DoD component users will reimburse the activity for
direct costs that can be identified readily with particular program
support, excluding military labor costs. Direct costs include labor,
material, minor construction, utilities, equipment, supplies, and any
other resources damaged or consumed during testing or maintained
for a particular user. Indirect costs will be paid by the activity’s
direct appropriations.
(2) Non-DoD Users. All other Federal, State or Local Government
Agencies, allied foreign governments, defense contractors, and
when authorized, private organizations and U.S. commercial
enterprise customers will reimburse the activity for direct costs,
including military labor, plus indirect costs excluding military
retirement, depreciation, and the unfunded portion of civilian
Financial Management Policy
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