FINANCIAL MANAGEMENT POLICY MANUAL

described in subpars. 2 through 7, form the basic structure of the chart of
accounts for this appropriation. Budget Activity (BA)/Budget Subactivity
(BSA) and detailed chart of accounts can be downloaded from the DOD
7000.14-R, Financial Management Regulation, Volume 2A, Chapter 2
(http://dtic.mil/comptroller/fmr/02a/Chapter02.pdf).
2. BUDGET ACTIVITY 1, PAY AND ALLOWANCES OF OFFICERS.
Budget Activity 1 provides for the pay and allowances authorized by law
to be paid to officers, including commissioned and warrant officers of the
regular forces and officers of the Reserve components on extended active
duty. These costs include:
1. basic pay;
2. retired pay accrual;
3. Defense Health Program accrual;
4. incentive pay for hazardous duty;
5. special pay;
6. basic allowance for housing;
7. basic allowance for subsistence;
8. station allowances, overseas;
9. CONUS COLA;
10. clothing allowances;
11. family separation allowances;
12. separation payments;
13. Social Security Tax - employer's contribution.
3. BUDGET ACTIVITY 2, PAY AND ALLOWANCES OF ENLISTED
PERSONNEL.
Budget Activity 2 provides for the pay and allowances authorized by law
to be paid to enlisted personnel of the regular forces and enlisted members
of the Reserve components on extended active duty. These costs include:
1. basic pay;
2. retired pay accrual;
3. Defense Health Program accrual;
4. incentive pay for hazardous duty;
5. special pay;
Financial Management Policy
2-9