APF Reporting Systems

Appropriated Funds (APF) Reporting Systems collect data and construct reports using the following applications:

• Standard Accounting Reporting System (STARS)
• Command Financial Management System (CFMS), which includes the Enhanced Managerial Analysis (EMA) module

Phase Plan

A Phase Plan can be referred to as an Obligation Plan. Typically, a Phase Plan:

• Is written in late third or early fourth quarter of the current fiscal year for the budget year
• Identifies baseline funding for Program Special Interest Codes (SICs)
• Identifies an intention to spend fiscal year funds in a spreadsheet
• Includes both direct Labor and Non-Labor Program Controls
• Provides the data to build the Spend Plan
• Provides data that is entered into CFMS

Spend Plan

A Spend Plan also known as a Cash Plan is:

• Typically written during September
• Based on a locked Phase/Obligation Plan
• A CFMS report that shows planned expenditures
• Represents available cash
• Adjustable prior to or during the fiscal year
• A monthly, quarterly, and annual authorization of funds to support the Program SICs

Business Plan

A Business Plan is a tool, which:

• Provides a consolidated overview of Regional initiatives, Labor issues, fund status, challenges, and community and global economic impacts
• Reports a Program's financial status, total Controls, executed funds, and affordability figures
• Identifies the requirement figures and fiscal year funds for Regions and Installations

JONs

Job Order Numbers (JONs) are a cost code portion of a line of accounting that is:

• Provided by the Fleet and Family Readiness (FFR) business office or Comptroller (N8)
• Used to track funds expensed to a Program for purchases, projects, or contracts
• Checked for completeness each fiscal year by the Regional Program Director (RPD)