Which publication covers Resource Management for Appropriated Funds and Nonappropriated Funds?

Which publication covers Resource Management for Appropriated Funds and Nonappropriated Funds?

• A. AR 27-10
• B. AR 165-1
• C. FM 3-11
• D. FM 7-1

Answer: (B)

Resource management for appropriated funds and nonappropriated funds is addressed by the publication that sets the Army’s policy on budgeting, accounting, and internal controls across all funds. This publication governs how both Congress-appropriated dollars and nonappropriated funds generated by Army activities are obligated, tracked, and reported, ensuring proper stewardship of all resources. Because it directly covers financial governance for both fund types, it is the correct reference. The other publications focus on topics like military justice, CBRN operations, or doctrine and training, and do not address financial management.

Resource management for appropriated funds and nonappropriated funds is addressed by the publication that sets the Army’s policy on budgeting, accounting, and internal controls across all funds. This publication governs how both Congress-appropriated dollars and nonappropriated funds generated by Army activities are obligated, tracked, and reported, ensuring proper stewardship of all resources. Because it directly covers financial governance for both fund types, it is the correct reference. The other publications focus on topics like military justice, CBRN operations, or doctrine and training, and do not address financial management.