W. Va. Code R. agency 141, tit. 141, ser. 141-72, app D
* Annual Funding Guidance (AFG). Dollar guidance received from NGB for determining resource availability to execute operations during budget year.
* Annual Funding Program (AFP). An annual budget, classified by a budget orogram within guidance issued by the National Guard Bureau. The annual funding program document defines the total obligations that will become available during the fiscal year. The AFP does not authorize obligations.
* Appropriation. An authorization by an act of Congress to incur obligations for specified purposes and to make subseauent payments therefor out of the Treasury of the United States. Appropriations are classified depending on the period of time that is available for obligation purposes.
* ARMY MANAGEMENT STRUCTURE CODE (AMSC). A sequence of numbers organized to allow accumulation of data in a uniform manner.
* Army National Guard Management Structure. A chart of account numbers established by regulation to provide a single, uniform classification of the financing of peacetime activities of the ARNG for use in programing (except control programs), budgeting, accounting, and the reporting of cost, performance, and manpower data. (NGB Pamphlet 37-100)
* Budgetary Control. The financial control and management of a unit or function in accordance with an approved operating program and budget with a view of keeping obligations, expenditures, and costs within the limitations thereof, taking advantage of whatever fund flexibility exists without exceeding the limitations imposed by the annual funding program and/or the quarterly authority to obligate.
* Budget Program 3100. National Guard Personnel, Army, Appendix A, NGB Pam 37-100. Lists components of Appropriation 2060 and describes the types of charges by FAC/ SAC number.
* Budget Program 3700. Operation and Maintenance, Army National Guard, Appendix B, NGB Pam 37-100. Lists components of Appropriation 2065 and describes the types of charges by FAC/SAC number.
* Budget Program 8S00. Military Construction, Army National Guard, Appendix C, NGB Pam 37-100. Outlines components of construction FAC/SAC.
* Budget Year. That fiscal year immediately beyond the current (operating) fiscal year.
* Financed Requirement. A requirement included within an operating program that has been recognized by the PBAC and subsequently funded through NGB Form 42, USPFO Form 9. "
* Fiscal Year. Calendar period 1 October through the following year 30 September for financial report purposes. AFPs are issued by fiscal year.
* Operating Budget. The component of the operating program that details the financial plans in terms of costs funded and obligations supporting the operating program for the budget year. At each level, the operating budget provides a financial plan to support the activities and functions for which the Program Manager is responsible.
* Program Budget Advisory Committee (PBAC). A committee appointed by The Adiutant General of West Virginia composed of senior staff representatives who are responsible for developing, reviewing, and making recommendations on all matters relating to financing the programs designed to accomplish the States assigned missions,
* Program Manager (PM). An individual appointed to coordinate the fiscal responsibility of assigned program(s). Coordination includes preparation of applicable decision unit and state operating budget and the maintenance of informal ledgers. Also certifies fund availability.
* State Operating Budget. The documented course of action for the State during a fiscal year converted to financial terms describing what is to be accomplished, by whom, and with what resources.
* Unfinanced Requirement. Items or activities (requirements) considered necessary by the State but which cannot be funded within AFG and therefore remain unfunded. Reported in the state operating budget as "unfinanced requirements."
W. Va. Code R. agency 141, tit. 141, ser. 141-72, app D