https://armypubs.army.mil/epubs/DR_pubs/DR_a/pdf/web/ARN3159_AR5-9_Web_FINAL.pdf
UNCLASSIFIED
Army Regulation 5–9
Management
Installation
Agreements
Headquarters
Department of the Army
Washington, DC
17 April 2018
SUMMARY of CHANGE
AR 5–9
Installation Agreements
This major revision, dated 17 April 2018—
o Changes the name of the regulation from “Area Support Responsibilities” to “Installation Agreements” (cover).
o Removes designated base support services for geographical areas (para 1–4).
o Incorporates responsibilities and agreement formats in preparation for implementing the Government-Invoicing
platform for intergovernmental transactions (paras 1–6, 3–1, 4–1, 4–2, 4–4, and table 4–2).
o Updates the Army installation supplier’s reach-back support responsibilities and policy for Army units located outside
the real property boundaries of an Army installation (paras 1–24c, 1–25e, 1–26d, 1–27p, 5–4d, 5–5f, 5–5g).
o Updates Army installation reimbursement and installation agreements policy to clarify recoupment of direct and
indirect costs (chap 2).
o Incorporates reimbursable policy for installation host-tenant support thereby superseding AR 37–49 entirely (para
2–4).
o Updates reimbursable policy for Army receivers stationed on non-Army installations (paras 2–4a(5), 2–4b, and chap
5).
o Provides guidance for suppliers and receivers during the Department of Defense and Army transition phases from the
DD Form 1144 (Support Agreements) to the Department of the Treasury’s Fiscal Service (FS) Form 7600A
(Interagency Agreement (IAA), General Terms and Conditions (GT&C) Section) as the standard interagency
agreement format (para 3–1g).
o Enables improved enforcement of reimbursable billing and collection through a tenant non-payment dispute resolution
and notification process that identifies steps leading to termination of services (para 3–7 and fig 3–1).
o Clarifies use of additional types of installation agreements, support for contractors in Army installation facilities, and
the link between the stationing process and the installation agreements process (para 4–3, table 4–3, and chap 7).
o Incorporates Army policy for Intergovernmental Support Agreements (chap 8).
o Provides a template to assist suppliers in creating Catalogs of Services (app B).
o Provides a template to assist suppliers in creating Funding Annexes for installation agreements (app C).
o Provides a template to assist suppliers in creating Manpower Annexes for installation agreements (app D).
o Updates internal control evaluation (app E).
o Updates, clarifies, and standardizes installation agreements responsibilities across the Army installation management
community (throughout).
*This regulation supersedes AR 5-9, dated 16 October 1998, and AR 37-49, dated 15 October 1978.
AR 5–9 • 17 April 2018
UNCLASSIFIED i
Headquarters
Department of the Army
Washington, DC
*Army Regulation 5–9
17 April 2018 Effective 17 May 2018
Management
Installation Agreements
History. This publication is a major revi-
sion.
Summary. This regulation prescribes
policies, roles, and responsibilities pertain-
ing to installation agreements.
Applicability. This regulation applies to
the Regular Army, the Army National
Guard/Army National Guard of the United
States, and the U.S. Army Reserve, unless
otherwise stated. Also, it applies to all
Army commands/components that obtain
or provide installation services and infra-
structure support from/to Army and non-
Army Department of Defense and Federal
suppliers via agreements. In the event of a
conflict between this regulation and ap-
proved Office of the Secretary of Defense
or Joint Chiefs of Staff publications, the
policy and guidance of the latter will apply.
This regulation does not apply to the fol-
lowing agreements: (a) Agreements for
Army receivers on Joint bases that were es-
tablished with Base Realignment and Clo-
sure 2005; Joint basing guidance is pro-
vided in accordance with the Department of
Defense Joint Basing Implementation
Guidance and in applicable Joint Base
Memoranda of Agreement and Department
of Defense supplemental guidance; (b)
Agreements related to overseas contin-
gency operations and agreements for com-
batant command operations in theaters of
operation, which are included in DODD
3000.10, DODI 3000.12, and any subse-
quent Army regulations pertaining to con-
tingency basing; (c) Acquisition Cross-Ser-
vicing Agreements, which are provided in
accordance with DODD 2010.9; (d) Inter-
national Agreements, which are provided in
accordance with DODD 5530.3 and AR
550–51; (e) National Guard agreements
and/or Cooperative Agreements under Title
32 USC. (f) This regulation does not apply
to the same agreements that are excluded in
the DODI 4000.19, except for Defense
Working Capital Fund (DWCF) and agree-
ments with private entities including those
for which there is specific statutory support
authorization. (g) Although DODI 4000.19
does not include Intergovernmental Sup-
port Agreements, this regulation includes
policy on Intergovernmental Support
Agreements. (h) Agreements with nonap-
propriated fund instrumentalities (NAFIs)
are included in this regulation.
Proponent and exception authority.
The proponent of this regulation is the As-
sistant Chief of Staff for Installation Man-
agement. The proponent has the authority to
approve exceptions or waivers to this regu-
lation that are consistent with controlling
law and regulations. The proponent may
delegate this approval authority, in writing,
to a division chief within the proponent
agency or its direct reporting unit or field
operating agency, in the grade of colonel or
the civilian equivalent. Activities may re-
quest a waiver to this regulation by provid-
ing justification that includes a full analysis
of the expected benefits and must include
formal review by the activity’s senior legal
officer. All waiver requests will be en-
dorsed by the commander or senior leader
of the requesting activity and forwarded
through their higher headquarters to the
policy proponent. Refer to AR 25– 30 for
specific guidance.
Army internal control process. This
regulation contains internal control provi-
sions in accordance with AR 11–2 and
identifies key internal controls that must be
evaluated (see appendix E).
Supplementation. Supplementation of
this regulation and establishment of com-
mand and local forms are prohibited with-
out prior approval from the Assistant Chief
of Staff for Installation Management
(DAIM –RD), 600 Army Pentagon, Wash-
ington, DC 20310– 0600.
Suggested improvements. Users are
invited to send comments or suggested im-
provements on DA Form 2028 (Recom-
mended Changes to Publications and Blank
Forms) directly to the Resources Director,
Office of the Assistant Chief of Staff for In-
stallation Management (DAIM –RD), 600
Army Pentagon, Washington, DC
20310– 0600.
Committee management. AR 15–1
requires the proponent to justify establish-
ing/continuing committee(s), coordinate
draft publications, and coordinate changes
in committee status with the Office of the
Administrative Assistant to the Secretary of
the Army, Department of the Army Com-
mittee Management Office (AARP–ZA),
9301 Chapek Road, Building 1458, Fort
Belvoir, VA 22060–5527. Further, if it is
determined that an established “group”
identified within this regulation later takes
on the characteristics of a committee, as
found in AR 15–1, then the proponent will
follow all AR 15–1 requirements for estab-
lishing and continuing the group as a com-
mittee.
Distribution. This publication is availa-
ble in electronic media only and is intended
for the Regular Army, the Army National
Guard/Army National Guard of the United
States, and the U.S. Army Reserve.
ii AR 5–9 • 17 April 2018
Contents (listed by paragraph and page number)
Chapter 1
Introduction, page 1
Section I
General, page 1
Purpose • 1–1, page 1
References • 1–2, page 1
Explanation of abbreviations and terms • 1–3, page 1
Responsibilities • 1–4, page 1
Installation Agreements overview • 1–5, page 1
Section II
Responsibilities, page 1
Assistant Secretary of the Army (Acquisition, Logistics and Technology) • 1–6, page 1
Assistant Secretary of the Army (Financial Management and Comptroller) • 1–7, page 1
Assistant Secretary of the Army (Installations, Energy and Environment) • 1–8, page 1
Assistant Secretary of the Army (Manpower and Reserve Affairs) • 1–9, page 1
Chief Information Officer, G–6 • 1–10, page 2
Chief, National Guard Bureau • 1–11, page 2
Deputy Chief of Staff, G–1 • 1–12, page 2
Deputy Chief of Staff, G–2 • 1–13, page 2
Deputy Chief of Staff, G–3/5/7 • 1–14, page 2
Deputy Chief of Staff, G–4 • 1–15, page 2
Deputy Chief of Staff, G–8 • 1–16, page 3
Chief, Army Reserve • 1–17, page 3
Chief of Engineers • 1–18, page 3
Provost Marshal General • 1– 19, page 3
Director, Army Safety • 1–20, page 3
Headquarters, Department of the Army principal officials • 1–21, page 3
Assistant Chief of Staff for Installation Management • 1–22, page 3
Commanding General, U.S. Army Medical Command • 1– 23, page 4
Commander, U.S. Army Installation Management Command • 1–24, page 4
Commanding General, U.S. Army Materiel Command • 1–25, page 4
Commanding General, U.S. Army Cyber Command • 1–26, page 5
Commanders of all Army commands, Army service component commands, direct reporting units, U.S. Property and Fis-
cal Offices, regional support commands, and field operating agencies • 1–27, page 5
Chapter 2
Policy, page 6
Intent • 2–1, page 6
Guiding principles • 2–2, page 6
Availability and realignment of resources • 2–3, page 7
Reimbursable relationships • 2–4, page 7
Reimbursement factors • 2–5, page 11
Identifying installation agreement costs • 2–6, page 11
Installation agreements costing methodologies • 2–7, page 12
Chapter 3
Installation Agreements Policy, page 14
Documentation requirements • 3–1, page 14
General terms and conditions • 3–2, page 15
Reimbursable orders for installation services • 3–3, page 15
Audit readiness and financial internal controls • 3–4, page 15
Army receiver controls • 3–5, page 16
Implementation instructions and timelines • 3–6, page 16
Dispute resolution • 3–7, page 16
AR 5–9 • 17 April 2018 iii
Contents—Continued
Chapter 4
Installation Agreements Process Mechanisms, page 18
Process leaders and points of contact • 4–1, page 18
Documentation requirements • 4–2, page 21
Agreement formats • 4–3, page 22
Minimum data standards • 4–4, page 24
Installation support categories • 4–5, page 24
Installation agreements process • 4–6, page 25
Installation agreements approval authority • 4–7, page 27
Approval authority for determination and findings • 4–8, page 28
Chapter 5
Support for Army Receivers at Non-Army Locations, page 28
Terminology and scope at non-Army locations • 5–1, page 28
Installation agreements policy and procedures at non-Army locations • 5–2, page 29
Identifying sources of support at non-Army locations • 5–3, page 29
Identifying support requirements at non-Army locations • 5– 4, page 29
Programming, budgeting, and execution for agreements at non-Army locations • 5–5, page 30
Management internal controls at non-Army locations • 5–6, page 31
Facility sustainment, restoration and modernization on non-Army Department of Defense installations and
sites • 5–7, page 31
Chapter 6
Installation Agreements for U.S. Army Reserve and Army National Guard, page 32
Shared facilities • 6–1, page 32
Sole-occupied facilities • 6–2, page 32
Real property inventory roles and responsibilities • 6–3, page 32
Clarification of terminology and concepts • 6– 4, page 33
Army National Guard and U.S. Army Reserve suppliers—General • 6–5, page 33
U.S. Army Reserve facility maintenance and repair exception • 6–6, page 33
Chapter 7
Additional Agreements and Related Processes, page 33
Stationing actions and related installation agreements actions • 7–1, page 33
Nonappropriated fund instrumentalities • 7–2, page 34
Training affiliated agreements • 7–3, page 35
Installation agreements for Reserve Officer Training Corps • 7–4, page 35
Army Family Housing • 7–5, page 36
Contractors in Army facilities • 7–6, page 36
Agreements with receivers from foreign countries • 7–7, page 37
Chapter 8
Intergovernmental Support Agreements, page 37
Purpose • 8–1, page 37
Intent • 8–2, page 37
Authority • 8–3, page 37
Terminology • 8–4, page 38
Intergovernmental Support Agreement specific responsibilities • 8–5, page 38
Procedures • 8–6, page 39
Intergovernmental Support Agreement payment procedures • 8–7, page 39
Management process • 8–8, page 39
Chapter 9
Working Capital Fund Supplier-Receiver Relationships, page 39
Army Working Capital Fund base support services • 9–1, page 39
Army Working Capital Fund receiver responsibility • 9–2, page 40
Defense Working Capital Fund receiver responsibility • 9–3, page 40
iv AR 5–9 • 17 April 2018
Contents—Continued
Appendixes
A. References, page 42
B. Catalog of Services, page 47
C. Installation Agreement Funding Annex Template, page 50
D. Installation Agreement Manpower Annex Template, page 51
E. Internal Control Evaluation, page 53
Table List
Table 2–1: General Reimbursable Policy and Guidance on Army Installations, page 9
Table 2–2: Typical Direct Costs Charged to Reimbursable Receivers on Army Installations, page 12
Table 4–1: Key Installation Agreement Duties, page 21
Table 4–2: Installation Agreements and Functional Coordinating Documents, page 23
Table 4–3: Installation Agreement Approval Authority, page 27
Table 7–1: Documenting Contractor Population, page 36
Figure List
Figure 2–1: Illustration of the Baseline Standards Construct on Appropriated Fund Installations, page 11
Figure 3–1: Tenant Non-Payment Notification and Dispute Resolution Process within Department of Defense, page 18
Figure 4–1: Installation Agreement Process, page 26
Figure B–1: Memorandum, page 48
Figure B–2: Catalog of Services, page 49
Figure C–1: Installation agreement funding annex template, page 50
Figure D–1: Installation agreement manpower annex template, page 52
Glossary
AR 5–9 • 17 April 2018 1
Chapter 1
Introduction
Section I
General
1–1. Purpose
This regulation prescribes policy and assigns responsibilities promulgated within the Army’s installation management
community for reimbursable and non-reimbursable support agreements executed inter-service (within Department of De-
fense (DOD)), intra-service (within Army), intragovernmental (within Federal Government), and intergovernmental (be-
tween Army and state/local governments), henceforth in this regulation referred to as installation agreements (IAs). This
regulation also prescribes Army’s installation management reimbursable policy that provides the foundation for determin-
ing reimbursement responsibilities within host-tenant IAs.
1–2. References
See appendix A.
1–3. Explanation of abbreviations and terms
See the glossary.
1–4. Responsibilities
See section II of this chapter.
1–5. Installation agreements overview
Applies to all levels of the Army that provide or receive installation services and support through IAs.
Section II
Responsibilities
1–6. Assistant Secretary of the Army (Acquisition, Logistics and Technology)
The ASA (ALT) will ensure specific guidance related to installation contracts, IAs, and related areas synchronizes with
the intent of this regulation.
1–7. Assistant Secretary of the Army (Financial Management and Comptroller)
The ASA (FM&C) will—
a. Provide overarching Army reimbursement policy, and ensure that Department of the Army (DA) financial manage-
ment systems are in compliance with statutory and regulatory requirements related to execution of IAs.
b. Provide guidance for implementation of Government-Invoicing (G-Invoicing), and advise and assist with IA dispute
resolution as described in paragraph 3–7 of this regulation.
1–8. Assistant Secretary of the Army (Installations, Energy and Environment)
The ASA (IE&E) will—
a. Provide strategic direction and supervision for policies, plans, and programs relating to the development and man-
agement of Army installations, including facilities and infrastructure investment, real property management, and sustain-
ment and Army privatization initiatives, such as Intergovernmental Support Agreements (IGSAs), in a manner that syn-
chronizes with the intent of this regulation.
b. Advise and assist with IA dispute resolution as described in paragraph 3–7 of this regulation.
c. Approve IGSAs, or delegate approval as appropriate.
1–9. Assistant Secretary of the Army (Manpower and Reserve Affairs)
The ASA (M&RA) will—
a. Ensure policy and guidance related to nonappropriated fund instrumentality (NAFI) and morale, welfare, and recre-
ation support established in AR 215–1 and AR 215– 8 synchronize with the intent of this regulation, when appropriate.
2 AR 5–9 • 17 April 2018
b. Serve as Army lead, through the U.S. Army Manpower Analysis Agency, for reviewing and recommending man-
power analysis models and IA manpower methodologies to assist suppliers and receivers with streamlined ways of identi-
fying manpower requirements and validating manpower reimbursable and non-reimbursable workload needed to execute
IAs in accordance with AR 570–4.
1–10. Chief Information Officer, G–6
The CIO/G–6 will—
a. Set the strategic direction for the execution of Army policies and programs for information management, including
creating network architecture and information sharing policy, modernizing Army information management processes, and
ensuring the synchronization of the Army's network activities.
b. Ensure CIO/G–6 policy regarding services on installations comply with the intent of this regulation.
1–11. Chief, National Guard Bureau
The CNGB, directly or by delegation to the Director, Army National Guard (DARNG), will—
a. Acquire, manage, and distribute resources; develop and administer policies and programs affecting the Army Na-
tional Guard (ARNG); and advise and coordinate with the ASA (M&RA) to ensure that ARNG's budget request and
policies are consistent with DA policy and Total Army interests.
b. Oversee IA management related to ARNG activities, services, and support and ensure that guidance, operations
orders, and standing operating procedures promulgated for developing or executing partnerships and IAs related to U.S.
Property and Fiscal Office (USPFO) Federally-supported activities comply with the intent of this regulation.
1–12. Deputy Chief of Staff, G–1
The DCS, G–1 will—
a. Provide guidance for IAs related to human resource support to the Total Army through the integration and synchro-
nization across the human resource life cycle for both the military and civilian workforce.
b. Advise ASA (M&RA) on the appropriate designated Civilian Human Resources Agency (CHRA) continental United
States (CONUS) and outside the continental United States (OCONUS) operations and activities to provide civilian per-
sonnel services and support.
c. Provide guidance for Army receivers that obtain civilian support services from CHRA per AR 690–200.
d. Provide support to Army receivers, through CHRA, per this regulation when the CHRA supplier determines that it
has the capability to provide the support.
e. Ensure through CHRA that recruitment, development, and sustainment of a professional civilian workforce through
effective, efficient, and responsive human resources (HR) products and advisory services support provided by CHRA
activities to receiver and off-post activities is provided in a manner that maximizes the benefit to the whole Army.
f. Provide guidance through CHRA to subordinate activities to ensure that at least one installation agreements manager
(IAM) or process focal point is available to each CHRA activity that enters into an IA per this regulation.
g. Maintain through CHRA an Army civilian HR services catalog to provide a receiver view of standard services man-
aged and delivered by the CHRA service provider that comprises the civilian HR services community of interest (COI).
h. Provide advice and assistance through CHRA to Army units in the surrounding geographical area in regards to
CHRA's area of expertise.
1–13. Deputy Chief of Staff, G–2
The DCS, G–2 will advise and assist with resolving IA issues involving intelligence; counterintelligence and security
countermeasures (insider threat mitigation); foreign disclosure; intelligence support to cyber; intelligence, surveillance and
reconnaissance; processing, exploitation, and dissemination; multi-intelligence support to acquisition; and battlefield
weather operations.
1–14. Deputy Chief of Staff, G–3/5/7
The DCS, G–3/5/7 will advise and assist with IA issues involving Training Support System (TSS), force protection, mo-
bilization, deployment, explosive ordnance, operations, and stationing, in accordance with paragraph 7–1 of this regula-
tion; maintain baseline standards for TSS; and ensure standard IA content relating to DCS, G–3/5/7 responsibilities is
consistent with the intent of this regulation. Installation areas of responsibility for training support centers are found in AR
350–52. Installation areas of responsibility for deployment and mobilization support are found in AR 525–93.
1–15. Deputy Chief of Staff, G–4
The DCS, G–4 will—
AR 5–9 • 17 April 2018 3
a. Ensure installation logistical support incorporates the concept that the closest installation having the capability will
provide the service as appropriate.
b. Assist with the provision and assignment of Department of Defense Activity Address Codes (DODAACs) necessary
for Army activities to be provisioned in the G-Invoicing System.
c. Partner with the Assistant Chief of Staff for Installation Management (ACSIM), installation service providers, cus-
tomers, and stakeholders to maintain baseline service standards and metrics for Army Logistics Readiness Centers (LRCs)
across the installation management enterprise, and document the standards in a catalog of services (for example, Baseline
Level Services Directory).
1–16. Deputy Chief of Staff, G –8
The DCS, G–8 will—
a. Ensure programming and technical guidance related to partnerships and IAs complies with the intent of this regula-
tion.
b. Advise and assist with IA dispute resolution as described in paragraph 3–7 of this regulation.
1–17. Chief, Army Reserve
The CAR will oversee IA management related to U.S. Army Reserve (USAR) activities and coordinating with the DCS,
G–3/5/7 and applicable Army staff principals to provide input on the assignment of geographic areas of responsibility
(AOR) to support activities managed by the USAR regional support commands (RSCs), as well as on support to be received
by USAR units and centers from assigned geographic area providers.
1–18. Chief of Engineers
The COE will—
a. Establish DA policies, responsibilities, and mandatory procedures regarding IAs pertaining to the sale of utilities and
related services, pursuant to Federal, DOD, and DA policies and regulations (see AR 420–41 and chap 2 of this regulation).
b. Serve as functional proponent for IAs regarding management and execution of real property programs for the Army.
c. Ensure IAs reflect the appropriate provisions related to the COE’s responsibility for programming, budgeting, and
funding acquisition, maintenance, and repair of Armed Forces Recruiting Facilities (except for the U.S. Army Recruiting
Command Regional Headquarters, which will be provided per AR 420–1) per DODD 5160.58E, and for ARNG leases,
which will be provided by the National Guard Bureau per Title 32, United States Code (USC).
d. Execute utility agreements as functional coordinating documents per paragraph 4–3e(3)(b).
1–19. Provost Marshal General
The PMG will establish overarching functional policy, IA functional content, baseline standards, and input for catalogs of
service related to the Army's policing function; including law enforcement, criminal investigations, criminal intelligence
fusion, corrections, forensics, physical security, high-risk personnel security, and antiterrorism and detention operations.
1–20. Director, Army Safety
The Director, Army Safety will—
a. Establish overarching functional guidance for IAs related to the Army Safety functional AOR.
b. Assist and advise the Army command (ACOM)/Army service component command (ASCC)/direct reporting unit
(DRU) in the designation of Army installation and USAR RSC providers within geographic regions that are to provide
safety services and assistance in all aspects of safety to Army units/personnel in the assigned regional program per AR
385–10 and applicable safety program guidance, as appropriate.
1–21. Headquarters, Department of the Army principal officials
HQDA principal officials will formulate functional guidance for Army’s executing commands and components related to
IAs and reimbursable and non-reimbursable support, as appropriate, and advise and assist with IA dispute resolution as
described in paragraph 3– 7 of this regulation.
1–22. Assistant Chief of Staff for Installation Management
The ACSIM will—
a. Provide program oversight, guidance, and assistance for implementing overarching Army IA and associated reim-
bursement policies articulated by Office of the Secretary of Defense (OSD), ASA (FM&C), or ASA (IE&E).
b. Establish an Armywide IA community of practice for continuous process improvement, to include an IAMs Working
Group, as appropriate.
4 AR 5–9 • 17 April 2018
c. Advise and assist with IA dispute resolution as described in paragraph 3–7 of this regulation.
d. Maintain a repository of all approved HQDA-level Army installation management-related memoranda of agreement
(MOA) and memoranda of understanding (MOU) to enhance visibility, coordination, oversight, and execution of HQDA-
level MOAs/MOUs.
e. Develop and maintain Army IA management training materials, if needed, to supplement any existing DOD and
Army financial management and agreements training; ensure IAM training is available within appropriate available train-
ing venues (for example, classroom, virtual, and on-line).
f. Provide guidance for the appropriate use of IAs and public-private or public-public partnerships.
1–23. Commanding General, U.S. Army Medical Command
The CG, MEDCOM will—
a. Establish overarching functional guidance for IAs related to the health services functional AOR, to include estab-
lishing and reviewing overarching Army IA plans, program objectives, and strategies for seeking partnerships and effi-
ciencies for the provision of health services provided to U.S. Army personnel.
b. Develop a health services catalog that provides a receiver-focused view of standard installation and clinic health
services managed and delivered by MEDCOM service providers that comprises the installation medical and health services
COI.
1–24. Commander, U.S. Army Installation Management Command
The Commander, IMCOM will—
a. Provide support and execute the IA program on Army installations per this regulation.
b. Provide advice and assistance to Army receivers, satellite units, and off-post Army receivers within the established
combatant commander AORs in regards to IMCOM’s subject matter expertise (for example, IA negotiation and review,
issue resolution, facility master planning, documenting a facility sustainment process with a non-Army host, and unac-
companied personnel housing and Family programs).
c. Ensure resourcing requirements include garrison responsibilities to provide baseline Army-unique support (for ex-
ample, Equal Opportunity Office and military personnel support) to off-post populations in the surrounding geographical
area, per chapter 5 of this regulation and AR 690–200; off-post Army organizations generally obtain support from the
closest capable Army supplier.
d. Maintain Army baseline standards for garrison services and infrastructure support per paragraph 2–5 of this regula-
tion.
e. Require Army garrisons to maintain a catalog of baseline standards and baseline levels of installation services and
infrastructure support that comprise the installation management COI. The COI includes garrison activities belonging to
the USAR, and certain designated appropriated fund supported services (for example, Indicator 1 services) on Army Work-
ing Capital Fund (AWCF) installations. Appendix B provides a sample template.
1–25. Commanding General, U.S. Army Materiel Command
The CG, AMC will—
a. Provide support and execute the IA program via AMC appropriated fund or AWCF host/suppliers per this regulation.
b. Establish the geographical areas within which AMC activities are responsible to provide advice and assistance to
Army receivers in regards to AMC’s area of expertise, to include IA negotiation, issue resolution, depot maintenance,
AWCF mission and host-tenant services, and logistical support (for example, central issue facility operations, laundry and
dry cleaning, dining facility services, transportation, supply and services, and equipment maintenance).
c. Maintain Army baseline standards per paragraph 2– 5 of this regulation for logistics, contracting, and the installation
service and infrastructure support standards established on AMC special installations. Installation standards apply to spe-
cial installations that operate with an AWCF business model even though services provided are generally reimbursable for
all tenants and customers.
d. Require subordinate activities to develop and maintain a catalog of baseline standards and levels of support managed
and delivered by the AMC service providers which comprises AMC’s COI. The requirement for a catalog applies to AMC
special installations, to include government-owned, contractor-operated facilities. Catalogs will be tailored to the type
operation and state what is provided as standard on a reimbursable full cost recovery and non-reimbursable basis.
e. Ensure resourcing requirements include supplier responsibilities to provide baseline Army-specific support that off-
post Army populations in the surrounding geographical area must obtain from the closest Army installation (for example,
central issue facility) per chapter 5 of this regulation.
f. Ensure AWCF installations provide support and negotiate IAs with receivers per this regulation. AWCF installation
hosts will charge direct incremental costs and a fair share of administrative overhead and indirect costs attributable to all
AR 5–9 • 17 April 2018 5
Federal, DOD, and Army receivers on the same equitable basis. Indirect costs that cannot be attributed to a receiver will
be funded in the AWCF stabilized mission rates. Reimbursable host-receiver support will be documented in IAs.
1–26. Commanding General, U.S. Army Cyber Command
The CG, ARCYBER will—
a. Provide support and execute the IA program via Network Enterprise Centers (NECs) per this regulation.
b. Establish the geographical areas within which ARCYBER activities are responsible to provide advice and assistance
to Army receivers in regards to ARCYBER’s area of expertise, to include inter-service IA negotiation, issue resolution,
mission and non-mission command, control, communications, computers and information management (C4IM) support.
c. Maintain Army baseline standards for C4IM services.
d. Ensure resourcing requirements include supplier responsibilities to provide baseline Army-specific support that off-
post Army populations in the surrounding geographical area must obtain from the closest Army installation (for example,
Army-unique network requirements) per chapter 5 of this regulation.
e. Maintain and execute a CIO/G-6 Land Warrior Network (LandWarNet) catalog to provide a receiver view of C4IM
services managed and delivered by the C4IM/Information Technology (IT) Service Provider COI that comprises the Army
LandWarNet. This COI includes NECs belonging to ARCYBER, the USAR, and the ARNG.
1–27. Commanders of Army commands, Army service component commands, direct reporting units,
U.S. Property and Fiscal Offices, regional support commands, and field operating agencies
Commanders of ACOMs, ASCCs, DRUs, USPFOs, RSCs, and FOAs will—
a. Serve as approval/signatory authority for IAs with command/component-wide impact, and oversee IA management
related to the command/agency headquarters and subordinate organizations that provide or receive installation services.
Approval authority for installation level or subordinate unit level IAs resides at commander level at a rank no lower than
colonel or GS–15 in the chain of command, or above, as this is the level where the majority of IAs are developed and
executed. Commanders may elevate the signatory level for IAs when enhanced internal controls and command visibility
are desired. IAs with Armywide impacts will be elevated to HQDA level. IA management is an inherent responsibility of
all Army organizations that receive or supply reimbursable goods and services.
b. Ensure that guidance, operations orders, and standard operating procedures promulgated for developing or executing
partnerships and IAs related to the command or operating agency comply with the intent of this regulation.
c. Designate an IAM as the focal point or single point of entry and exit for initiating and terminating an integrated IA
and to administer the IA program within the organization. The IAM is a government employee, military, or DA civilian,
designated by the commander. Contractors may not function as IAMs but may assist an IAM with most administrative
tasks related to the preparation and tracking of IAs. See paragraph 4–1c.
d. Ensure that an IAM focal point, or single point of entry and exit for initiating and terminating an integrated IA, is
designated within each subordinate activity or echelon that supplies or receives reimbursable or non-reimbursable support
through an IA or catalog of services (appendix B). The IAM serves as principal advisor to the commander/director in all
IA-related matters per paragraph 4–1 of this regulation.
e. Include an explicit statement of IA management responsibilities as a rated element in the annual performance plans
of all personnel with key roles in the IA process outlined in table 4–1.
f. Program, budget, and fund support in the reimbursable agreements to which the command is a party and ensure the
use of appropriate internal controls and oversight measures for IAs and reimbursable support within the organization (app
E).
g. Disseminate HQDA guidance to field activities and work to resolve IA disputes per paragraph 3–7 of this regulation.
h. Coordinate with other Army agencies, DOD Components, Federal agencies, and state/local governments in exploring
opportunities for improved quality, efficiency, and effectiveness using IAs and other cooperative initiatives and partner-
ships when in the best interest of the U.S. government, such as negotiating IAs in lieu of creating in-house capabilities or
negotiating IGSAs.
i. Ensure that all active and expired IAs are recorded and preserved in an appropriate repository and direct that subor-
dinate organizations also maintain a record of IAs per DODI 4000.19 and the documentation requirements in paragraph
3–1f of this regulation.
j. Provide senior commander (SC) responsibilities per AR 600–20 for Army organizations located in the surrounding
geographic area, to include Army units in Army real property at satellite locations (for example, sub-installations) and at
non-Army locations. Responsibilities for off-post Army organizations include General Court-Martial Convening Authority
(GCMCA), Uniform Code of Military Justice, prioritization of installation resources affecting the off-post organizations
as appropriate, and any other responsibilities specific to an installation SC.
6 AR 5–9 • 17 April 2018
k. Assign functional proponents to develop, analyze, and coordinate information, standards, reimbursable cost data, and
calculations for an assigned functional area within the supplier’s or receiver’s IA program per paragraph 4–1 of this regu-
lation.
l. Appoint resource management officers (RMOs) to develop, analyze, coordinate, and execute all financial aspects of
the reimbursable program related to IAs for the assigned organizational element (for example, financial data, billing state-
ments, receiver collections, reimbursable orders, certification of funding availability, comptroller approvals, reconcilia-
tions, General Fund Enterprise Business System (GFEBS) execution, and reports) per paragraph 4–1 of this regulation.
m. Appoint manpower analysts to develop, analyze, coordinate, and execute all manpower aspects of the IA program
for the command or assigned organizational element per paragraph 4–1 of this regulation.
n. Appoint G-Invoicing managers for supplier and receiver to administer the various roles within G-Invoicing applica-
tion for their command or component per paragraph 4– 1 of this regulation.
o. Appoint IGSA managers (IGSA-Ms) and technical representatives (IGSA–TRs) for supplier and receiver to facilitate
all aspects of the IGSA program for their command or component per paragraph 4–1 of this regulation.
p. Ensure Army Stationing and Installation Plan (ASIP) population data is maintained by land-holding organizations,
to include applicable satellites, and negotiate reach-back IAs as needed with Army organizations in the surrounding geo-
graphical area per chapter 5 of this regulation. All hosts/suppliers have a responsibility to support off-post Army population
and units in the surrounding geographical area to some extent.
q. Develop and maintain a catalog of baseline services if commanding a supplier organization per appendix B. Receiv-
ers provide input and comply with their supplier’s catalog of baseline services.
Chapter 2
Policy
2–1. Intent
a. The intent of this regulation is to ensure through IAs that sufficient support is available for Army organizations on
Army or non-Army DOD installations or in other federal and non-federal facilities to enable mission readiness, foster
quality of life for Soldiers, civilians, and Family members, support audit compliance, and promote stewardship of re-
sources.
b. This regulation is intended to provide guidance and standardization across the Army with respect to the reimburse-
ment of services when reimbursement is appropriate. The goal is to preserve Army appropriations for the resourcing of
Army requirements as intended. The policy within this regulation directs and enables Army hosts and non-landholding
suppliers to recoup reimbursement from other appropriations when authorized by fiscal law and DOD policy.
c. It is not the intent of this regulation to mandate the source of support or any changes to existing support arrangements
unless specifically designated in DOD or Army policy or elsewhere in this regulation.
2–2. Guiding principles
a. Suppliers and receivers will provide and request support in a way that best serves the interests of the DOD as a whole.
b. Baseline services provided within the Army are generally non-reimbursable and baseline services provided outside
the Army or between different appropriations are generally reimbursable, although exceptions are documented in public
law, DOD or Army regulations, or higher level agreements.
c. Providing above baseline and mission unique services is permitted within the Army on a reimbursable basis if re-
quired by the receiver and within the supplier’s capability.
d. Reimbursable services require documentation in an IA that contains minimum data standards sufficient for audit
readiness, proper billing and payment, and mission accomplishment.
e. A host installation’s capabilities, whether Army or non-Army, will be leveraged to the extent feasible to take ad-
vantage of economies of scale for effective support of mission readiness.
f. When budgets are reduced or increased, the supplier will—
(1) Adjust the level of service in a way that minimizes the impact to overall mission readiness.
(2) Avoid unplanned billing of receivers; without proper notice (see para 3–6c).
(3) Adjust the level of service equitably to everyone without targeting a certain tenant or component to receive a greater
impact.
g. The IA and reimbursement process should be kept as simple and streamlined as possible by use of reasonable units
of measure, cost calculation methods, minimum necessary detail, and avoiding unnecessary documentation and workload
beyond reasonable assurance.
h. Suppliers may waive reimbursement from other DOD entities when it would cost more to bill and collect than the
amount of reimbursement itself or when the reimbursement from the receiver to the supplier is largely offset by a similar
AR 5–9 • 17 April 2018 7
amount of reimbursement cost from the supplier to the receiver. (See AR 405–80 for specific requirements as they relate
to private entities or reimbursement waivers for short-term (less than 30 days) installation facilities and services require-
ments.)
2–3. Availability and realignment of resources
a. The provision of support and reimbursement for support will be consistent with the policy in this regulation and
references in appendix A.
b. Except as provided hereafter in this regulation, the supplier will program, budget, and fund within available resources
and mission priorities the baseline level of support for its identified non-reimbursable receivers per paragraph 2–4 of this
regulation.
c. When determining the reimbursement relationship between supplier and receiver, analysts must take into account
that suppliers and receivers are funded from a variety of appropriations, and use a variety of business models and funding
sources: Operations and Maintenance, Army (OMA); Operations and Maintenance, Army Reserve; Operations and
Maintenance, Army National Guard; Research, Development, Test, and Evaluation, Army (RDTE); Army Family Housing
Operations and Maintenance (AFHO), the AWCF, and Government-Owned Contractor-Operated business models; and so
forth. The relationship among the appropriations and business models may determine whether a service is reimbursable or
non-reimbursable based on fiscal law.
d. The most challenging aspect of determining the reimbursement status of a receiver is identifying whether the receiver
is eligible for non-reimbursable baseline support. When uncertain, the supplier and receiver will need to research the most
current DOD issuances (http://www.esd.whs.mil) and Army regulations (http://armypubs.army.mil) and existing agree-
ments, in addition to seeking guidance through the chain of command or local legal office. When the supplier and receiver
are both financed by the same Army appropriation, it is a good indicator that the standard support would be non-reimburs-
able. However, a second indicator is required to confirm the non-reimbursable relationship (for example, whether the
receiver is identified in the supplier’s baseline funding and budget). By definition, above baseline and mission unique costs
are not included in a supplier’s baseline requirements.
e. When the supplier and receiver are financed by a different appropriation, the support is on a reimbursable basis,
unless otherwise agreed, or a transfer of resources and budgeting responsibilities was executed. The key when supplying
and receiving support across two DOD appropriations is to avoid the supplier and receiver both budgeting for the same
requirement, or one appropriation reimbursing for a service for which another appropriation is specifically funded.
2–4. Reimbursable relationships
a. Army to Army support (intra-service). The intra-service support relationship is generally, but not always, a non-
reimbursable relationship that requires the Army supplier to program and budget to fund a non-reimbursable baseline level
of support for Army receivers on the same basis as the supplier’s own mission. For proper identification in IAs, Army
receivers should be described as generally “reimbursable” or “non-reimbursable” receivers. An Army receiver is consid-
ered an “Army activity” for purposes of determining the reimbursable relationship if identified as part of Army force
structure or if the receiver has an Army unit identification code and is not financed through AWCF (see table 2–1 for
default or starting point determination).
(1) Non-reimbursable Army receivers. An Army supplier’s responsibility for supporting a non-reimbursable Army re-
ceiver includes funding baseline level incremental direct costs for the Army receiver (for example, utility bill), indirect
costs (for example, overhead or general and administrative costs), common-use infrastructure (for example, the roads,
utility lines, IT backbone), and common-use services (for example, front gate guards, post gymnasium).
(2) Reimbursable Army receivers. The reimbursable Army receiver will budget, fund, and reimburse the Army supplier
for the measurable and attributable baseline installation support received, but will not normally fund indirect costs, or
common-use infrastructure. U.S. Army Corps of Engineers (USACE) suppliers, however, normally charge all receivers
for indirect costs when USACE is solely funded by project order funds.
(3) Army Working Capital Fund receivers. If the Army supplier is financed by AWCF and operates under a full cost
recovery business model per DOD Financial Management Regulation, Volume 11b, then general fund Army receivers
reimburse the AWCF supplier for measurable and attributable direct costs and a fair share of indirect support costs. The
AWCF receiver reimburses the general fund Army installation supplier for all incremental direct support costs, but will
not normally fund indirect costs. Chapter 9 provides host-tenant policy for AWCF.
(4) Army mission unique/above baseline receivers. If the Army receiver has requested mission unique services or above
baseline level support that is not in the Army supplier’s funded baseline, then the mission unique and above baseline level
support are reimbursable for all measurable and attributable incremental direct support costs.
(5) Army receivers on non-Army installations. If the Army receiver is stationed at a non-Army installation or site, the
Army receiver normally reimburses for all measurable and attributable incremental direct support costs per a negotiated
8 AR 5–9 • 17 April 2018
IA and DODI 4000.19. The Army receiver generally funds the IA costs from its command, mission, or organizational
funds to ensure mission command flexibility and internal control within the receiver’s chain of command (see chap 5).
(6) Army satellites of an Army installation. A satellite location is considered an extension of an Army installation. If
the Army receiver is stationed at an off-post satellite location for which a host Army installation is accountable, it is the
Army host’s responsibility to capture the supported Army satellite population and square feet occupied in programmed
requirements and models. The Army satellite receiver may require additional reach-back support from the closest Army
suppliers. If fulfilling the request for reach-back support causes the Army supplier to incur above baseline level or mission
unique costs, the Army satellite receiver reimburses for the measurable and attributable incremental direct support costs
for this support.
b. Army to non-Army support (inter-service and intragovernmental).
(1) The inter-service support relationship (for example, within Department of Defense). Support within DOD is gen-
erally a reimbursable relationship for all measurable and attributable incremental direct support costs, but DOD receivers
will not normally fund indirect costs per DODI 4000.19 and the DOD Financial Management Regulation, Volume 11a.
Army suppliers shall permit other DOD receivers to benefit from common-use services and infrastructure at no cost (for
example, guards on the front gate, road maintenance, or shared electricity transmission lines) in so much as that benefit
does not jeopardize the supplier’s mission, increase the supplier’s direct cost, and doing so is in the best interest of the U.S.
Government.
(a) Numerous exceptions and caveats exist throughout DOD and Army regulations, directives, and department and
command-level memoranda of agreement; exceptions create an environment of ambiguity and complexity for determining
intra-agency reimbursement relationships. Therefore it is necessary for commanders, IAMs, functional proponents, RMOs,
and manpower analysts at all echelons to maintain vigilance regarding the evolving reimbursable policy landscape.
(b) As an exception, DA budgets for and provides base installation services on a non-reimbursable to the Defense
Human Intelligence (HUMINT) Service and Family and bachelor housing for their service members assigned to the De-
fense HUMINT Service.
(c) As an exception documented in AR 115–10, Army suppliers will furnish non-reimbursable baseline level support
to Air Force weather units supporting Army missions. Army non-landholding commands that train and deploy with the
Air Force weather units will provide without charge the required mission operational, administrative, unit level mainte-
nance, unit property book, and other mission support on the same basis as for their own mission. Army suppliers provide
Air Force-specific support on a reimbursable basis to the Weather units.
(d) Army suppliers will furnish non-reimbursable baseline level support to Air Force liaison units residing or training
on Army installations in the following categories: Air Component Coordination Elements, Air Mobility Liaison Officers,
Air Support Operations Centers, Battlefield Coordination Detachments, Ground Liaison Detachments and Tactical Air
Control Parties. Army non-landholding commands that train and deploy with the Air Force liaison personnel will provide
without charge, on the same basis as for their own mission, the required mission operational, administrative, unit level
maintenance, unit property book, and dedicated specialized vehicles of comparable mobility and survivability with crews
(for example, armored personnel carriers, Stryker vehicles, and future Army manned ground vehicles as required with
primary purpose to support aligned commander’s air ground integration requirements). Army suppliers provide Air Force
mission unique support on a reimbursable basis to the applicable Air Force liaison units.
(2) The intragovernmental support relationship (for example, Army with non-Department of Defense Federal agen-
cies). Support for Federal agencies outside DOD is generally a reimbursable relationship, and includes measurable and
attributable direct and indirect/overhead costs. Refer to DODI 4165.70 that has specific exceptions from charges for use
of DOD space by other Federal agencies. Suppliers will not provide support to non-DOD Federal receivers if such support
jeopardizes the supplier’s mission. Providing the service must be in the best interest of the U.S. Government and DOD.
(3) Facility sustainment, restoration, and modernization reimbursement. Routine facility sustainment is normally the
responsibility of the Army land-holding host for other Army and DOD Military Service Components. However, non-DOD
receivers are to pay for routine facility sustainment for the facilities they occupy. Suppliers and receivers must ensure
synchronicity of Real Property Inventory (RPI) records, sustainment funding responsibilities, the OSD Facility Sustain-
ment Model (FSM), and the IA.
(a) The host is responsible for ensuring the RPI has the correct asset allocation sustainment organization code to accu-
rately assign the sustainment requirement in the OSD FSM. The host will not unilaterally change the sustainment organi-
zation code without coordinating the change with the receiver and allowing proper notice for resource adjustment.
(b) Mission command-directed facility restoration and modernization (R&M) is the responsibility of the receiver per
AR 420–1 and installation master plans. All projects must be approved by the supplier who will have first right of refusal
to execute the requested project.
(c) The Defense Logistics Agency (DLA) funds the facility sustainment requirement for DLA-occupied facilities and
funds facility R&M projects for DLA-occupied facilities.
AR 5–9 • 17 April 2018 9
(4) Nonappropriated fund instrumentalities. Reimbursement relationships relative to NAFI, such as between an Army
host and the Army and Air Force Exchange Service (AAFES), are provided in paragraph 7–2 of this regulation. IMCOM
earns the facility sustainment requirement in the FSM for AAFES-occupied facilities, and AAFES funds sales-related
facility R&M (for example, AAFES mission-unique R&M).
(5) Defense Commissary Agency. The Army’s reimbursement relationship with DeCA is an intra-agency (within DOD)
relationship per paragraph 2–4b(1) of this regulation. DeCA operates a worldwide chain of commissaries providing gro-
ceries to military personnel, retirees, and their families in a safe and secure shopping environment. Authorized patrons
save money on their purchases compared to commercial prices when shopping regularly at a commissary. The discounted
prices include a surcharge, which covers the costs of building new commissaries and modernizing existing ones. A core
military Family support element, and a valued part of military pay and benefits, commissaries contribute to Family readi-
ness, and enhance the quality of life for America's military and their families. DeCA earns the facility sustainment require-
ment in the FSM and, in addition, funds facility R&M for DeCA facilities.
(6) Restoration and modernization for Army-occupied facilities. Army installations develop requirements for R&M
projects for Army-occupied infrastructure, which are funded with available resources. R&M projects for infrastructure
occupied by non-DOD tenants on Army installations are normally reimbursable.
Table 2 –1
General Reimbursable Policy and Guidance on Army Installations— Continued
Receiver Type Reimbursable
at Baseline
Level of Sup-
port
Reimbursable
for Facility
Sustainment
Reimbursa-
ble for Facil-
ity R&M
Reimbursable
for Above
Baseline/Mis-
sion Unique
Costs
Reimbursable
for all Incre-
mental Direct
Costs
Reimbursable
for Indi-
rect/Overhead
Costs
Army
(Same Appro-
priation)
No No No Yes No No
Army
(Different Ap-
propriation)
Yes No No Yes Yes No
Non-Army DOD Yes No No Yes Yes Yes (if signifi-
cant)
Non-DOD Fed-
eral
Yes Yes Yes Yes Yes Yes
Non-Federal Or-
ganization
Yes Yes Yes Yes Yes Yes
Numerous exceptions to the general reimbursable policy and guidance exist in Public Law, DOD directives, Army regulations, and
written agreements between components.
(7) Requesting reimbursement for recruiting facilities. Army suppliers provide a baseline level of non-reimbursable
support to recruiting facilities located on Army installations that are managed by USACE as part of the Recruiting Facilities
Program (RFP). Under DODD 5160.58E, the Secretary of the Army (SECARMY) is the executive agent for the RFP and
the Army provides recruiting offices for DOD recruiters. The RFP is largely funded under the Army’s Operations and
Maintenance appropriations. The Joint Recruiting Facilities Committee provides DOD oversight of the program, working
through the DCS, G–1; U.S. Army Recruiting Command; and the USACE Real Estate Division.
c. Requesting reimbursement from other receivers.
(1) Banks and credit unions. Refer to DOD FMR 7000.14–R, Vol 12, Ch.33 and DODI 1000.11. Regulated service
organizations such as banks or credit unions are charged for installation support services on the basis of existing regulations
or contracts. Army officials will not enter into IAs with regulated service organizations.
(2) Community service organizations. Army installation suppliers will comply with DODD 1000.26E and DOD
5500.17–R when supporting scouting organizations. Army installation suppliers will comply with 10 USC 2554, 10 USC
2545, and DODI 1015.9 when supporting scouting organizations overseas. Army installation suppliers will comply with
10 USC 2604 when supporting the United Seamen’s Service. Army installation suppliers will comply with AR 930–1
when supporting or receiving support from the United Service Organization. Army installation suppliers will comply with
10 AR 5–9 • 17 April 2018
AR 930–5 when supporting or receiving support from the American Red Cross. Support for Military Service relief organ-
izations, such as Army Emergency Relief and Veterans Service Organizations will be provided by the policy for private
organizations per paragraph 2–4c(3) below in this regulation. Community service organizations not specifically granted
an exception in law, DOD or Army regulation reimburse the supplier for actual direct and indirect costs per paragraph 2–
4c(3) below in this regulation.
(3) Private organizations and non-Federal entities. Army installation suppliers will comply with DODD 1000.26E,
DODI 1000.15, DOD 5500.17–R, AR 210–22, and AR 405– 80 when supporting self-sustaining, incorporated or unincor-
porated, non-Federal entities including service organizations and private organizations. Non-Federal entities (for example,
private organizations) are operated on Army installations with the written consent of the senior commander (or USAR
RSC commander) or higher authority, by individuals acting exclusively outside the scope of any official capacity as offic-
ers, employees, or agents of the Federal government. As partnerships mature and more non-Federal entities acquire real
estate interests on Army installations, it is important for land-holding hosts/suppliers to ensure these organizations pay a
portion of indirect costs when deemed measurable, attributable, and significant for the supplier. Reimbursement responsi-
bilities for these entities must be captured in the appropriate real estate instrument. If reimbursement responsibilities are
not captured in the real estate instrument, the responsibilities will be documented in a separate IA between the host/supplier
and non-federal entity.
(4) U.S. Army Corps of Engineers revolving fund activities. Army suppliers will provide USACE civil works-funded
tenants support on a reimbursable basis for all incremental direct support costs and any significant measurable indirect
costs. When a USACE tenant is funded by both OMA and Civil Works, suppliers will apply the policy for the preponderant
funding mechanism or appropriation.
(5) Medical receivers. Army medical activities on an Army installation for which facility sustainment is funded by the
Defense Health Program are supported on the same basis as a non-Army DOD receiver and will reimburse for incremental
direct costs per DODI 4000.19. Medical activities for which facility sustainment is OMA funded are supported on the same
basis as an Army receiver per table 2–1 of this regulation.
(6) Army National Guard receivers. ARNG activities permanently stationed on Regular Army installations are nor-
mally within ARNG-resourced enclaves. Any ARNG permanently stationed receivers that are not within such enclaves at
Regular Army locations reimburse the Regular Army supplier for incremental direct support cost per DODI 4000.19.
ARNG receivers residing at USAR locations are supported per chapter 6. ARNG activities receive training/range opera-
tions reimbursable and non-reimbursable support per paragraph 7–3 of this regulation.
(7) Reserve Officer Training Corps. ROTC activities receive the baseline levels of non-reimbursable support per par-
agraph 7–4 of this regulation.
(8) U.S. Army Special Operations Forces. ARSOF receivers stationed on an Army appropriated fund installation will
receive baseline levels of support without reimbursement. ARSOF receivers will reimburse for incremental direct costs
for mission unique requirements (for example, ARSOF-peculiar), as well as for above baseline level Army-common ser-
vices. Procedures for support of ARSOF on non-Army permanent DOD installations are in paragraph 5–1d of this regula-
tion.
(9) Transition Assistance Program. Veteran’s Administration receivers on Army installations, performing transition
assistance, will receive the baseline levels of support without reimbursement. Other federal entities performing transition
assistance, such as Department of Labor, also receive baseline levels of support without reimbursement.
(10) Defense Support to Civil Authorities Operations Support Exception.
(a) An installation designated as a Base Support Installation in support of a Defense Support to Civil Authorities
(DSCA) operation, and providing support to DSCA receivers, will fund operations using their direct budget authority. The
supporting installation will track costs separately and, if issued, will code these costs using an Army Budget Office func-
tional cost account code for the specific disaster. Headquarters, IMCOM will capture and report the execution of incre-
mental costs in support of the designated operation in the appropriate sub activity groups (SAG) for potential reimburse-
ment from HQDA. IAs will not be established for units or organizations transiting through, or receiving support from, the
Base Support Installation for DSCA operations.
(b) Installations designated to support a Primary Agency (PA), and upon issuance of a supporting mission assignment
providing funding for the support, will request reimbursable budget authority from the U.S. Northern Command Financial
Management Augmentation Team (FMAT) or U.S. Army North (ARNORTH) Reimbursable Cell for the specific support
they are directed to execute. Upon mission completion, or at designated intervals, the supporting installation will generate
billing statements to the requesting Federal agency with a copy to the FMAT/ARNORTH Reimbursable Cell, to include
all billing instructions; payments will be submitted for payment through the applicable Defense Finance and Accounting
centers. A Federal agency using the Army installation in support of DSCA operations will not require negotiation of an IA
with supporting installations.
AR 5–9 • 17 April 2018 11
2–5. Reimbursement factors
a. The supplier will provide all receivers identified as part of the funded baseline with an equitable level of support.
Installation suppliers will fund a baseline level of support for receivers within standards established in statute, regulation,
and policy. The baseline level of support is the level of base operations support provided consistently to all installation
receivers on the same basis as to the supplier’s own mission. AWCF special installations, however, are permitted to charge
for measurable and attributable direct and indirect/overhead costs to Army and non-Army receivers per the DOD FMR
Volume 11B and chapter 9 of this regulation. Policy for ARNG baseline support is found in paragraph 6–5 of this regula-
tion.
b. Installation suppliers will require reimbursement for levels of support that are receiver unique, above the level funded
for the supplier’s own mission, or when the support at standard level is deemed a reimbursable operating expense or
mission-driven commodity for everyone (for example, postage and fees, office copiers). Army receivers generally fund
reimbursable support expenses within the account or SAG that already resources the receiver's core missions and opera-
tions. This general rule applies whether an Army unit is located on or off an Army installation. Figure 2–1 illustrates the
baseline and above baseline construct on Army appropriated fund installations.
c. In accordance with the ASA (IE&E) and ACSIM Installation Service Standards framework, all service providers are
to maintain baseline service standards (and associated metrics) in order to provide equitable service delivery to receivers
Armywide. An enterprise change in service, baseline standards, or the reimbursable relationship requires appropriate re-
view and coordination with stakeholders to ensure programming is adjusted at all echelons. Suppliers use a variety of
terms, performance metrics, and methodologies to articulate the planned baseline level of support and to determine prior-
ities and distribute funding against those priorities. Examples of typical program names for determining the baseline level
of support include—
(1) DOD Joint Base Common Output Level Standards.
(2) IMCOM Common Levels of Support.
(3) AMC Baseline Level Services for Logistics Readiness Centers.
(4) The ARCYBER’s C4IM services list and LandWarNet Service Catalog.
d. This regulation does not mandate a specific methodology to determine the baseline level of support. Suppliers must
ensure the chosen methodologies comply with the parameters of this regulation.
Figure 2– 1. Illustration of the Baseline Standards Construct on Appropriated Fund Installations
2–6. Identifying installation agreement costs
a. The receiver and supplier will administratively reserve (commit) funding for all estimated costs identified in a signed
reimbursable IA.
b. The estimates will be adjusted annually in a funding annex (appendix C); associated billing will be based on actual
costs. The reimbursable cost estimates in the agreement and funding annex enable the supplier and receiver to budget for
support. The funding annex is designed to be reviewed and updated independently for process streamlining and preventing
the need to update the entire IA on an annual basis.
12 AR 5–9 • 17 April 2018
c. The reimbursable amount is billed to the receiver and then provided via the appropriate resource document (for
example, GFEBS direct charge transaction, military interdepartmental purchase request (MIPR), Fiscal Service (FS) Form
7600B (Order Requirements and Funding Information, Interagency Agreement (IAA)).
d. Billing statements typically are in the form of a Standard Form (SF) 1080 (Voucher for Transfers between Appro-
priations and/or Funds) and sent to the receiver on a monthly basis.
e. In accordance with DOD policy, the supplier will bill for services provided within 30 calendar days after the month
in which performance occurred. The payment due date will not be more than 30 calendar days from the date of the invoice.
Annually recurring costs documented in an approved IA may be billed based on historical cost data and the receiver’s
funding annex and reconciled to actual costs by fourth quarter of the fiscal year.
(1) Suppliers will implement the “Tenant Non-payment Dispute and Notification Process” in paragraph 3–7 of this
regulation when identifying that a receiver has failed to pay an agreed upon bill.
(2) Suppliers will elevate disputes preventing IA approval in a timely manner through the supplier’s chain of command
for resolution.
(3) Receivers are responsible for paying for installation services at historical cost levels while the IA dispute is adjudi-
cated (for example, utilities, custodial, refuse collection, other facility operations, and service costs incurred during the
dispute period); lack of signature on the IA is not grounds for failing to pay for commodities and services consumed when
reasonable coordination attempts have been made.
f. Supplier and receiver RMOs and IAMs jointly will conduct an annual reconciliation of IAs with associated reimburs-
able orders. The reconciliation will check the estimated reimbursements due in all active IAs and associated funding an-
nexes to mutually attain reasonable assurance that reimbursement is being billed and collected per the IA’s general and
specific provisions.
2–7. Installation agreements costing methodologies
a. Direct costs. The installation supplier will use the units of measure that reasonably segregate and attribute a cost to
a receiver. Any generally acceptable method mutually agreeable to the supplier and receiver may be used, provided it
meets the test of reasonable accuracy as well as simplicity, auditablility, and is not contradictory of other existing policies
and/or regulations.
(1) The functional proponent and subject matter expert for a particular service should provide the recommended unit
of measure and cost methodology. A receiver unique allocation method is allowable in only those situations where unique
and more accurate capabilities exist for some receivers that are not available to other receivers (for example, one receiver
might have an electric meter and the other receivers do not).
(2) The supplier must discuss cost computations with each receiver during the negotiation stage of the IA, and document
the agreed upon measure and cost calculation method in the agreement.
b. Common-use infrastructure. Suppliers are responsible for funding the cost to maintain common-use infrastructure
(for example, the basic backbone of an installation), which may also provide an incidental benefit to non-Army receivers
without a measurable charge per DODI 4000.19. When the force structure on an installation changes, it is the supplier’s
responsibility to forecast the requirements and adjust applicable databases of record that affect the common-use infrastruc-
ture requirement, such as the ASIP and RPI. However, when the presence of non-DOD receivers creates a measurable
impact on common-use infrastructure that is not in the supplier’s budgeted resources, suppliers may charge these non-
DOD receivers the estimated actual cost (recurring, one-time, direct or indirect) incurred to support common-use infra-
structure (for example, roads, entrance gate, parade field, child development center), and to sustain common facilities that
support the general population. The charges or fees should enable the supplier to achieve the same level (for example,
quality/quantity/frequency) of common-use infrastructure support that would have existed without the non-DOD receivers’
presence. The fee may be an estimated percentage of the base direct costs charged to the non-DOD receivers; the method-
ology is subject to audits and receiver requests.
Table 2 –2
Typical Direct Costs Charged to Reimbursable Receivers on Army Installations— Continued
Service1 Unit of Measure2
Electricity (non-metered) Square Feet
Electricity (metered) Metered Consumption
Custodial Services Square Feet
Refuse Collection Contract Rate/X-cubic yard container
Pest Control Contract Rate
AR 5–9 • 17 April 2018 13
Table 2 –2
Typical Direct Costs Charged to Reimbursable Receivers on Army Installations— Continued
Service1 Unit of Measure2
Hazardous Materials Disposal Volume of Weight
Postage and Fees Pieces Processed/Metered Mail
1These services and reimbursable direct costs are examples only and do not represent all direct costs that may be identified in IAs
with reimbursable receivers.
2These represent examples; any generally acceptable method may be used to measure and attribute direct costs per paragraph 2 –7.
c. Indirect costs. The DOD FMR, Volume 11A, chapter 1, states that overhead charges normally are not applied to
reimbursable customer orders received from appropriated fund activities within the DOD, but overhead is permitted be-
tween DOD activities if the charges have a significant relationship to providing the support and benefit the receiver. Over-
head is typically referred to as general and administrative (G&A) costs or a combination of G&A and indirect costs that
cannot readily, or directly, be identified to the performance of a specific customer reimbursable order. Examples of over-
head costs include supervision in the form of civilian full-time equivalents (FTEs); office supplies, equipment, and soft-
ware; fuel and administrative vehicles; and temporary duty travel. If a supplier has a significant amount of reimbursable
effort, such overhead costs are accumulated in a cost pool and allocated to receivers. In the absence of a cost accounting
system, applicable indirect costs may be estimated by the supplier. The supplier must be prepared to justify the methodol-
ogy for determining the percentage rate estimated for overhead costs for future audits and receiver requests.
(1) Indirect costs related to utilities services. Charges and rates for providing utilities to non-Army installation receiv-
ers will be established per AR 420–41, to include purchased utility commodity cost; operation and maintenance costs of
Army-owned utility generation and/or distribution systems; adjustment for losses in transmission, gain in the case of sew-
age; capital charges; and incremental indirect costs (for example, administrative overhead), as applicable; or the local
prevailing rates or fair value of such service, whichever is higher. Suppliers may charge non-DOD receivers an estimated
percentage of their direct utility costs to cover the supplier’s actual incremental indirect costs. Suppliers will allocate the
administrative overhead charge for utilities on the actual cost using standard cost accounting practices per the DOD FMR,
or in the absence of a cost accounting system, calculate the actual incremental indirect costs on a fact-based estimate that
may be locally derived or derived from the historical Army average of approximately three percent of the total non-Army
tenant's reimbursable utilities usage costs.
(2) Indirect costs related to non-utilities services. Charges and rates used for collecting administrative overhead costs
for providing non-utility related installation services, such as custodial, refuse collection, grounds maintenance, and so
forth, will be established per DODI 4000.19 and the DOD FMR, Volume 11, chapter 1. These indirect costs must be
measurable and directly attributable to the support provided to the non-Army receiver and should be expressed in units of
support appropriate to the type of service to enable calculation of reimbursement charges. The types of units used to esti-
mate the level of support in agreements should be those most practical for accurately determining how much support is to
be provided. Suppliers will allocate the administrative overhead charge for non-utilities services on the actual cost using
standard cost accounting practices per the DOD FMR. In the absence of a cost accounting system, calculate the actual
incremental indirect costs on a fact-based estimate that may be locally derived or derived as the historical Army average
of approximately five percent of total non-Army tenant's reimbursable non-utilities installations services and infrastructure
support costs.
d. Above baseline level costs. Costs associated with a receiver’s request for increased levels of service (for example,
quality/quantity/frequency) may include direct or indirect costs, depending on the reimbursement relationship with the
receiver in paragraph 2–4 and table 2–1 of this regulation. The same methodology for calculating direct and indirect costs
in paragraph 2–7a through c of this regulation applies. A supplier’s failure to forecast will not be used as rationale for
reducing the level of support in the year of execution and billing the receiver for above baseline level costs; however, a
receiver will be charged for additional costs caused by a mission-driven stationing action, relocation, reorganization, or
short-notice change in operational requirements that cannot meet the programming timeline requirement in AR 5–10.
Suppliers and receivers must coordinate to understand the full magnitude of costs, responsibilities, and unfunded require-
ments associated with stationing actions and concept plans that alter force structure and support requirements (see fig 2–1
and para 7–1 of this regulation).
e. Mission unique costs. Costs associated with a receiver’s request for non-standard service to support a receiver’s
mission may include direct or indirect costs, depending on the reimbursement relationship with the receiver in paragraph
2–4 and table 2–1 of this regulation. The same methodology for calculating direct and indirect costs in paragraph 2–7a
through c of this regulation applies (see fig 2–1 of this regulation).
14 AR 5–9 • 17 April 2018
Chapter 3
Installation Agreements Policy
3–1. Documentation requirements
a. All reimbursable work orders and reimbursable intra-governmental transactions—whether recurring or non-recur-
ring— will be documented by an approved IA. Note that IGSAs are also considered IAs and are required to be approved
prior to billing or receiving payments for services rendered., Chapter 8 provides additional policy for IGSAs. IAs must
satisfy the documentation standards in the DOD FMR Volume 11A chapter 1 and paragraph 4–4 of this regulation. The
IA provides the general terms and conditions (GT&C) that provide reasonable assurance that the reimbursable transactions
between suppliers and receivers are in accordance with prevailing policy and law. Only one GT&C document is required;
a separate MOA/MOU is not required in addition to a DD Form 1144. The DD Form 1144 will contain all necessary
provisions to support the associated reimbursable orders.
b. In the absence of documentation, there is no assurance of synchronicity between supplier and receiver on the material
or services to be provided nor that payment is required or in what amounts. Army suppliers and receivers will comply with
reimbursement policy in the DOD FMR Volume 11A chapter 3.
c. Installation suppliers will have IAs with all reimbursable governmental receivers for which they provide or receive
installation services. Non-reimbursable receivers, however, will not require an IA when their received services are suffi-
ciently covered by the specific provisions of the supplier’s required catalog of services per appendix B. Multiple reimburs-
able orders may be done against a single IA.
d. In preparation for implementation of the G-Invoicing system in accordance with the DOD FMR Volume 11A, Chap-
ter 2, 0203C, suppliers and receivers will become familiar with the Interagency Agreement FS Forms 7600A (Interagency
Agreement (IAA), General Terms and Conditions (GT&C) Section) and 7600B. The G-Invoicing system will eventually
be required for all agreements and reimbursable orders within the federal government, to include the DOD. The G-Invoic-
ing system will require that each FS Form 7600B order be supported by an effective FS Form 7600A. Normally, the FS
Form 7600A will include all reimbursable services to be effective for the expected length of time that the services are
anticipated to be required, not to exceed nine years per DoDI 4000.19, and allow for multiple orders to be placed against
it.
e. The U.S. Treasury Department’s FS Form 7600A is already in circulation within the Federal government, and will
eventually replace the DD Form 1144 in its entirety. The DD Form 1144, however, is still an accepted support agreement
format for the Army. Prior to implementation of G-Invoicing within Army, Army suppliers and receivers are authorized
to use the FS Form 7600A in lieu of the DD Form 1144 when circumstances warrant such use, which is when another
Federal agency or DOD supplier supplying goods or services to the Army requires use of the FS 7600A, or the Army
supplier has transitioned to using the FS Form 7600A in preparation for implementing G-Invoicing.
f. The Army requires that every reimbursable order clearly designate a period of performance (POP). The POP will
begin no earlier than the start date and cease no later than the end date that the goods/services will be obtained/utilized by
the receiver. The date of the last authorized signature on the agreement is the approval date of the IA. The actual start date
of the service may be at a later date, but service should not start before the IA is signed and approved. Agreements are
often signed before the supplier has started providing a service and may remain in place beyond the POP on the order (up
to nine years per DODI 4000.19). The POP will be included and clearly defined on the reimbursable order (for example,
01 OCT 2020 to 30 SEP 2021). The POP in the order must be synchronized with the associated IA documentation. An IA
may serve as the GT&C for multiple orders and POPs.
g. Suppliers and receivers at all echelons will retain active IAs in a repository to be made available for audits, data calls
and reports, upon request. Expired IAs will be retained for a minimum of six years after termination date for audit purposes
per DODI 5015.02 and National Archives Records Administration Federal Government Records Management Program
and Executive Office of the President, Memorandum M–12–18. The repository will be automated and standardized once
the G-Invoicing platform is implemented.
h. At the time of publication of this regulation, the DD Form 1144 is still the DOD’s prescribed IA form for document-
ing recurring reimbursable support between supplier and receiver. Army suppliers and receivers will transition at the ap-
propriate time in a phased approach to the U.S. Department of the Treasury FS Form 7600A for IAs, which is the standard
within the Federal government. The IA consists of the GT&C, also known as the FS Form 7600A. MOAs, MOUs, and
IGSAs are also forms of GT&C documentation. Once future DOD guidance mandates a transition, the DD Form 1144 will
be phased out for the Army, consistent with the review and update schedules of the individual IAs to prevent excessive
workload (for example, when the IA is scheduled to be updated). The content and minimum mandatory data elements shall
remain the same in the FS Form 7600A per instructions and funding guidance provided through the supplier and receiver’s
chain of command. Non-reimbursable MOUs, MOAs and functional coordinating documents, such as the service level
agreement (SLA), are not affected by the transition from DD Form 1144 to FS Form 7600A.
AR 5–9 • 17 April 2018 15
i. Army activities are authorized to use FS Form 7600A immediately and to begin the phase-out of the DD Form 1144.
Some non-Army DOD or Federal agency suppliers are currently using the FS Form 7600A and may require an Army
receiver that requests support to use the FS Form 7600A. See additional formats outlined in paragraph 4–2 of this regula-
tion.
3–2. General terms and conditions
a. IAs define the support to be provided by one supplier to one or more receivers, specify the basis for calculating
reimbursement charges (if any) for each service, establish the billing and reimbursement process, and specify other general
terms and conditions of the agreement.
b. IAs that document the terms of an agreement that Army suppliers enter into at various organizational echelons and
are approved at O–6/GS–15 level or above with—
(1) An ACOM or component.
(2) A DOD Service Component or agency.
(3) A Federal agency or Federally-recognized Indian tribe.
(4) A state or local government in the form of an IGSA per 10 USC 2679.
c. Installation suppliers will use the support categories in the installation status report-services (ISR–S) list or equivalent
services list when the provider’s services are not captured in ISR–S (for example, mission support, medical services).
Suppliers will also use the Army Management Structure (AMS) program elements identified in the DFAS–IN Manual
37–100 when developing IAs and catalogs of services. Use ISR–S and AMS program elements in lieu of using the DODI
4000.19 category codes, which are intended to be broad and general indicators rather than serve as IA categories.
d. The parties to an IA will make bilateral modifications and terminations with sufficient advance notification to permit
appropriate resource adjustments (for example, a funds transfer) in the budget process or program objective memorandum.
If one party must unilaterally terminate or significantly modify the IA during a fiscal year, that party is responsible for any
unavoidable termination costs until those costs are eliminated. IAs will include all modification, notification, and termina-
tion requirements.
3–3. Reimbursable orders for installation services
a. DFAS–IN Regulation 37–1 furnishes guidance on budgetary and proprietary accounting, fund control, and financial
reporting.
b. Reimbursement to implement intra-Army IAs is normally via a GFEBS direct charge transaction.
(1) The supplier is required to upload the IA to GFEBS when recording a reimbursable transaction, per Army financial
operations guidance and minimum data standards outlined in paragraph 4–4 of this regulation.
(2) When an Army signatory uses a financial system other than GFEBS due to unique security or other requirements,
then reimbursement will be performed via a funds transfer instrument, such as the DD Form 448/448–2 (Military Interde-
partmental Purchase Request (MIPR)).
c. Reimbursement to implement inter-service IAs between Army and a non-Army DOD entity, or intra-governmental
IAs between Army and a non-DOD Federal entity is normally via a funds transfer instrument, such as the DD Form 448,
MIPR, or FS Form 7600B.
d. Reimbursement to implement a non-Federal reimbursable arrangement (for example, Army to a non-Federal cus-
tomer) must be performed in advance via contract vehicle or IGSA per chapter 8 of this regulation. At least five working
days prior to the beginning of the POP, the non-Federal customer will provide an advance payment (for example,
check/cash/electronic funds transfer) to the Army supplier to cover at least 45 days of expected costs based on the annual
cost estimate provided by the Army. The Army must comply with the DOD FMR by establishing a sale. The customer’s
advance will be exhausted on a monthly basis based on actual costs. A copy of the bill/consumptions analysis will be sent
to the customer so the customer can monitor execution of the customer’s obligation.
3–4. Audit readiness and financial internal controls
a. The IA is the starting point of an end-to-end financial process composed of a commitment, obligation, reimbursable
order, reimbursable transaction, invoice, disbursement of funds, financial accounting system reconciliation, year-end close-
out, archiving, and audit.
b. This regulation establishes discipline within the IA, intra-governmental transaction, and reimbursement financial
process to ensure the Army achieves and sustains audit readiness. Regardless of the format or authority used, the IA should
be coordinated, at minimum, with appropriate program, comptroller, and legal offices. This is a fundamental control tech-
nique.
16 AR 5–9 • 17 April 2018
c. Title 31 USC 1535, also known as The Economy Act, is the most frequently cited authority for IAs. The DOD FMR,
Volume 11A, chapter 3 describes limitations on use of the Economy Act imposed due to identified abuses. Army activities
will ensure managers’ internal controls incorporate procedures to prevent Economy Act orders from being used to—
(1) Circumvent conditions and limitations imposed on the use of funds, including extending the period of availability
of the cited funds, or to make acquisitions conflicting with any other agency’s authority or responsibility.
(2) Order and pay for services for which the servicing agency is required by law to provide to the requesting agency on
a non-reimbursable basis with funds appropriated for that purpose.
(3) Order work or services from another organizational unit under the same activity commander where the activity
commander is in a position to fund the required goods or services through the use of direct funds.
d. All Army organizations that execute IAs and reimbursable orders for goods and services will ensure sufficient control
mechanisms are instituted within the organization’s policies, processes, procedures, and managers’ internal control pro-
grams per AR 11–2.
e. The IA and reimbursable processes will be scheduled as a mandatory review on all Army five-year internal control
plans per the checklist provided with this regulation (see app E).
3–5. Army receiver controls
a. Army receivers at all echelons are responsible for establishing adequate internal IA management processes, proce-
dures, tracking mechanisms, and controls for reasonable assurance as defined in AR 11–2. As with the supplier’s processes,
the receiver’s IA and reimbursement processes are subject to audit per AR 36– 2.
b. Army receivers must plan support requirements in sufficient detail and with acceptable lead times so applicable
installation suppliers can support the requirements.
c. Under normal exercise and training conditions, Army training units may incur incremental costs such as overtime
when a result of improper unit planning. Since most intra-Army services are non-reimbursable on an Army installation,
units will not change from the pre-planned support provider or training location without the consent of the tasked installa-
tion supplier, since the change may require transfer of resources or reimbursement.
3–6. Implementation instructions and timelines
a. IAs at any echelon will not supersede or be inconsistent with any applicable law, DOD or Army issuances or publi-
cations, Army contracts, or programmatic agreements executed by DOD or Army entities.
b. All measures in this regulation take effect immediately for all new or in-progress IAs. Existing IAs will be phased in
on the review and update schedules within the individual IA, or not to exceed three years from the date of this publication.
c. Unless all parties agree that an IA change can be accomplished in the year of execution, sufficient lead time must be
given to enable a change to the supplier’s or receiver’s budget process. Changes that can be accommodated within budgeted
resources will be implemented with a minimum notice of 180 days. Suppliers are required to provide 180 days’ notice
when this regulation changes a receiver’s status from non-reimbursable to a reimbursable status.
d. Resources (funding and manpower) must be realigned with sufficient advance notice in the planning, programming,
budgeting and execution (PPBE) process if this policy significantly changes existing supported or supporting relationships.
Supplier and receiver will closely coordinate to avoid disruption to operations.
3–7. Dispute resolution
a. Army supplier organizations will promptly elevate year of execution issues or budget shortfalls to ASA (FM&C),
particularly expediting issues which would disrupt the Army’s missions and risk life, health, safety, and well-being of
Soldiers, Families, or civilians.
b. Suppliers and receivers at all echelons will attempt to resolve IA-related differences and disputes at the lowest prac-
tical level by consulting with functional proponents, and if appropriate, a legal review prior to the commander elevating
the issue through the chain of command or applicable leadership or management structure to HQDA for resolution.
c. HQDA staff principals will assist with IA-related issues specific to their functional areas of expertise, as needed (for
example, Office of the Assistant Chief of Staff for Installation Management (OACSIM) for installation-related concerns;
Office of the ASA (FM&C) for financial policy or systems concerns; ASA (IE&E) for real property or facility investment
concerns; CIO/G6 for C4IM related concerns). The Assistant Secretary of Defense for Energy, Installations and Environ-
ment (ASD EI&E) develops policy for and provides OSD-level management of the support agreements program. The
ASA (IE&E) and ASA (FM&C) with assistance from ACSIM, will coordinate with ASD (EI&E) to resolve disputes as
needed. DODI 4000.19 directs that the ASD (EI&E) represent DOD in interagency support agreement disputes between
DOD Components and Federal agencies in the event that the DOD Components involved cannot resolve the dispute.
d. Suppliers will implement the “Tenant Non-payment Dispute and Notification Process” in figure 3–1 of this regula-
tion when identifying a receiver reimbursable IA non-payment issue within the DOD. Suppliers and receivers will ensure
AR 5–9 • 17 April 2018 17
IA general provisions include the procedures for addressing disputes internal or external to DOD. FS Form 7600A contains
a standard statement requiring intragovernmental disputes that cannot be resolved at agency level to be submitted for
resolution in accordance with the U.S. Treasury Financial Manual, Volume 1, Part 2, Chapter 4700, Appendix 10, Inter
Governmental Guide, section 2.3.4, Dispute Resolution Process. Coordination through ASD (EI&E) is required to activate
the Treasury’s Dispute Resolution Process.
e. If a supplier or receiver dispute prevents conclusion and approval of the IA itself, the parties will consider temporarily
removing the disputed support category (for example, custodial support) from the IA to be resolved separately so as not to
hold up the remainder of the IA. Once the disputed category is resolved, the IA would then be amended to include the
additional support category. If the dispute is integral to the IA as a whole, the dispute will be raised in a timely manner
through the supplier’s and/or receiver’s chain of command for assistance.
f. Disputes regarding ARNG and USAR supplier-receiver responsibilities should be resolved between the USPFO and
the RSC commander. Unresolved disputes will be elevated to the USAR Installation Management Office and ARNG In-
stallations and Environment Division.
18 AR 5–9 • 17 April 2018
Figure 3– 1. Tenant Non-Payment Notification and Dispute Resolution Process within DOD
Chapter 4
Installation Agreements Process Mechanisms
4–1. Process leaders and points of contact
a. Commander. The supplier or receiver commanders at all organizational echelons provide leadership and command
emphasis for the IA program to ensure existence and enforcement of adequate internal controls for reimbursable transac-
tions within the Federal government, and the provision/receipt of support at all subordinate echelons. The respective com-
mander communicates with customers or the host through various councils and forums, considers customer/host require-
ments, and approves IAs as the signatory authority. See paragraph 4–7 and table 4–3 of this regulation for general signatory
requirements.
AR 5–9 • 17 April 2018 19
b. Comptroller/Resource management officer. The individual point of contact (POC) in the resource management of-
fice of the supplier and receiver organizations who will provide and certify the financial aspects (funding annexes, funding
availability, cost estimates, rates, billing arrangements, reimbursable orders, invoices, and so forth) for all reimbursable
support services. A large supplier organization may have multiple RMOs, some assigned to functional divisions, who must
work together to integrate financial information for a single IA. Supplier and receiver resource management officers—
(1) Review IAs and certify that funding is available and that the budget officer is reasonably assured of the accuracy of
reimbursable arrangements, cost estimates and compliance with fiscal law.
(2) Serve as the primary POC for managing and overseeing the billing process to ensure timely and accurate invoice
payments and reconciliations with IA funding annexes and automatic obligation, sales order values, and earned revenue
(cost transfers). Reconciliations will ensure the supplier is reconciling their reimbursable transactions for the optimal “buy-
ing power” of available funding throughout the fiscal year.
(3) Work closely with the IAMs, functional proponents, and manpower analysts on developing IAs and executing the
IA program and automatic obligation, sales order values, and earned revenue (cost transfers). This will ensure the supplier
is reconciling their reimbursable transactions to ensure the optimal “buying power” of available funding throughout the
fiscal year.
(4) Maintain and furnish documentation related to execution of IAs and related reimbursable work orders for future
audits, site assistance visits, and internal control reviews.
(5) Review IAs and validate cost estimates and actual costs in close coordination with the IAMs and functional propo-
nents.
(6) Ensure billing and collection of reimbursement is in accordance with the funding annexes in the applicable IAs.
Funding annexes in IAs define the basis for reimbursement for each service provided, the rates, cost calculations, and the
total annual cost estimate associated with the services provided (see app C).
(7) Ensure the IA is uploaded to GFEBS per the current accounting standards and guidance in DFAS–IN Regulation
37–1, and once implemented, input general terms and conditions, minimum required data elements, and cost accounting
data to the G-Invoicing platform, as appropriate.
(8) Obtain IA management training as made available through DOD, Army, the command, or the local organization
within available resources.
c. Supplier and receiver installation agreements manager. The IAM is the individual action officer and POC for an
office, activity, organization, command or unit either providing or receiving the support either directly (organic support)
or through contract. IA management is considered an assigned duty executed as an inherently governmental function.
Duties are typically collateral based on workload and command priorities. The supplier and receiver IAMs—
(1) Track the organization’s IAs and ensure agreements are developed, reviewed, and updated as appropriate in coor-
dination with the receiver IAM and functional proponents. Completion of a review must be documented per individual
command procedures (for example, memorandum for record (MFR), SharePoint, database, or spreadsheet update).
(2) Maintain and furnish documentation related to execution of IAs for future audits, site assistance visits from higher
headquarters, data calls, and internal control reviews.
(3) Work closely with functional proponents for IAs, RMOs, manpower analysts and G-Invoicing manager on devel-
oping IAs, funding annexes and manpower annexes, and on executing the IA program.
(4) Serve as principal advisor to the commander/director in all IA-related matters.
(5) Execute the commander’s/director’s IA program per chapter 4 of this regulation.
(6) Develop and coordinate IAs for approval, and track and review IAs as required by the ACOM, ASCC or DRU.
(7) Advise and assist with the preparation of IAs and the identification of appropriate funding sources, and obtain from
functional proponents and RMOs the billing calculations for receiving or supplying reimbursable services.
(8) Incorporate IA program requirements and internal controls into command-level education, training, oversight, staff
assistance visits, standard operating procedures, to include managers’ internal control program evaluations, and command
sponsored orientation programs.
(9) Facilitate resolution of audit/internal control material weakness findings and IA disputes, or package disputes for
elevation through the chain of command per paragraph 3–7 of this regulation, as needed.
(10) Seek best business practices and streamlining opportunities for the organization’s IA program, and represent the
organization at IAs management program forums and working groups.
(11) Monitor, track status and maintain an audit trail and repository of all IAs within the ACOM, ASCC or DRU area
of operations per paragraph 3–1f.
(12) Facilitate updates of IAs per the applicable review and update schedule and paragraph 4–6d of this regulation.
(13) Assist with implementation of the G-Invoicing system within the supplier’s organization per Army instructions
and in coordination with the assigned G-Invoicing manager.
20 AR 5–9 • 17 April 2018
(14) Obtain IA management training through DOD, Army, the command or component, or the local organization,
within available resources, and ensure training is available to RMOs, manpower analysts and functional proponents who
have a role in the IA process. Any related course would suffice for this requirement pertaining to general financial man-
agement and reimbursement processes, enhancement of negotiation skills, or agreements coordination.
(15) Serve as the focal point or point of entry for initiating an integrated IA with a receiver.
d. Functional proponent for installation agreements. Functional proponents at the local level are the subject matter
experts throughout the supplier and receiver organization (for example, engineers, operators, planners, logisticians, secu-
rity specialist) who review and assist with IAs as a collateral duty. Functional proponents—
(1) May be any assigned action officer working within a functional directorate.
(2) Provide expert advice, appropriate written language, functional details, help with negotiations, and coordination on
aspects of an IA in the staff element’s area of operations. The IA is an integrating document for all areas of operation.
Every staff element within an Army organization may be called upon for assistance, as needed.
(3) Work closely with the IAMs, RMOs and manpower analysts on developing and reviewing IAs and executing the
IA program.
(4) Represent the commander, director, or office chief of the assigned functional area for all actions related to IAs
within the functional proponent’s organization.
(5) Implement or facilitate implementation of the supplier’s and receiver’s IA responsibilities within the functional
area.
(6) Conduct internal coordination of IAs within the functional area when the agreements are under development or
being revised.
(7) Formulate or review and validate specific provision statements for IAs related to the assigned function per prevailing
DOD, Army and command policies, standards, and procedures, and negotiate the functional support provisions with the
supplier or receiver counterparts to reach concurrence, as applicable.
(8) Review available functional capabilities to identify potential requirements for increased manpower authorizations
through the supplier’s budget process, or additional contract support or FTEs that may need to be established on a reim-
bursable basis to enable support to the receiver.
(9) Refer receiver servicing requests to the IAM to initiate an IA.
(10) Ensure IAMs and RMOs are kept informed about pending changes to support and services provided or received
within the functional areas for billing purposes and for keeping IAs current.
(11) Obtain IA management training as made available through DOD, Army, the command, or the local organization
within available resources as described in paragraph 4–1c(14) of this regulation.
e. Manpower analysts. Manpower is a critical requirement that provides suppliers with the additional capacity to sup-
port receivers, whether that manpower is direct-funded or reimbursable. When reimbursable manpower support is neces-
sary to support non-Army receivers as a result of a single tenant or a cumulative impact of multiple tenant workload, the
IAs must include a manpower annex (see app D) developed and approved by the supplier manpower analyst to identify
and validate additional manpower requirements. Manpower normally is not reimbursable for Army receivers.
(1) Suppliers will designate manpower analysts to develop and finalize IAs and related manpower impact assessments.
The analyst validates submitted manpower annexes and initiates action to ensure transfer of the approved manpower re-
sources from, or to, the appropriate command, DOD Component, non-DOD Federal agency, or Federally-recognized In-
dian tribe, when applicable, in a program memorandum decision.
(2) When a transfer of funded authorizations between components is not possible, the manpower analyst assists the
IAM, RMO and functional proponents in determining the number of reimbursable positions or FTEs required to support a
receiver that must be documented in an IA and charged as a recurring reimbursement to the receiver. An IA that identifies
reimbursable FTEs in support of non-Army receivers will have a mandatory two-year notification period of pending can-
cellation, as standard.
(3) The two-year notification period is to enable the supplier to seamlessly reduce the workforce or integrate personnel
into other positions within the supplier’s organization, if possible. Manpower analysts will obtain assistance from the U.S.
Army Manpower Analysis Agency (USAMAA), as needed, and will comply with USAMAA policies and models for
determining reimbursable direct or indirect labor charges to be documented as reimbursable costs in IAs. Manpower ana-
lysts will notify the affected IAMs and RMOs of status and any further actions to update unit manpower documents, as
required. Manpower analysts—
(a) Review IAs as supplier’s analyst to validate supplier’s manpower capacity to support receiver requirements and any
above baseline reimbursable manpower charged to receivers as identified in IA manpower annexes (see app D).
(b) Review IAs as receiver’s analyst to validate reimbursable manpower estimated as a reimbursable charge in the IA
for the receiver and to capture the total number of FTEs or contractor manpower equivalents (CMEs) necessary to fulfill
AR 5–9 • 17 April 2018 21
the receiver’s requirements, to include baseline direct-funded and reimbursable positions. Further, validate fractional man-
power expended by the supplier to ensure that the total fractional manpower for the total number of agreements by instal-
lation is compiled by ISR–S, to ensure non-FTE and non-CME requirements are identified for each service, as applicable.
(c) Obtain IA management training through DOD, Army, the command, or the local organization within available re-
sources.
f. Government-Invoicing user/administrator. Once fully deployed, G-Invoicing users/administrators will be located
throughout the Army Components. The G-Invoicing users/administrators will oversee the G-Invoicing process in their
respective organizations, provision applicable users, communicate G-Invoicing updates, and address any G-Invoicing is-
sues for their organizations. Users will apply the capabilities in one or more of the various user roles permitted.
g. Legal advisor. The individual POC for the supplier’s and receiver’s legal office, organization, command, unit, or
component will provide assistance and reviews of IAs. The Staff Judge Advocate or other Judge Advocate office that
supports the local Army organization is a key supporting element for the IA program. The IAM, RMO, or functional
proponents will seek legal review to verify that an IA complies with the Economy Act or other applicable authorities, and
with other fiscal law provisions so as to avoid Anti-Deficiency Act, augmentation of appropriations, or other fiscal law
violations.
Table 4 –1
Key Installation Agreement Duties— Continued
Duty Purpose
Commander Approve IA at minimum colonel/GS – 15; provide program oversight, resolve issues; elevate im-
passes
Supplier IAM Administer IA program; advise commander; facilitate IA development/updates; integrate IA data;
identify/elevate issues; track IAs and IA actions; maintain documentation; facilitate audit requests
Receiver IAM Administer IA program; advise commander; coordinate requests for support; facilitate IA reviews/ap-
provals; identify/elevate issues; track IAs and IA actions; maintain documentation; facilitate audit re-
quests
RMO Oversee all financial aspects of the IA program; certify funding availability for support; sign IA; de-
velop/review/execute funding annex; lead timely billing process and final payments; ensure reconcili-
ation of invoice payments
Manpower Analyst Oversee all manpower aspects of the IA program; certify manpower availability for support for sup-
plier/receiver; develop/review manpower annex; identify/fund reimbursable FTEs
Functional Proponent Provide IA service descriptions, costing data, subject matter expertise for the IA program; help re-
solve IA disputes
G-Invoicing user/administra-
tor
Administer the G-Invoicing application; serve as the single POC for permitting access to G-Invoicing;
train or facilitate training on the use of G-Invoicing
IGSA– M Manage and facilitate all aspects of the IGSA program, and coordinate approvals; the focal point or
single point of entry for initiation and exit/termination of an IGSA (see chap 8)
IGSA–TR The functional proponent who monitors performance of the state or local government (see chap 8)
Legal Advisor Review IAs and provide legal assistance
4–2. Documentation requirements
a. Army activities must satisfy the DOD FMR, Volume 11A requirement for documentation, which states: “Orders
must be supported by documented evidence of a formal offer and acceptance between the grantor and grantee of the order.”
For suppliers and receivers in the Army installation management community, this documentation requirement is fulfilled
with an approved IA.
b. The IA is a support agreement that is related to provision or receipt of installation services and support. To prevent
the proliferation of non-standard agreements, Army activities will not create additional IA formats when the standard
format will suffice. The subject matter may be changed using the standard format, as needed. Functional coordinating
documents are used by various functional proponents to coordinate more granular details about the support and the re-
ceiver’s requirements; functional coordinating documents may inform and provide cost estimates for the IA, but do not
replace the IA. Key types of IAs and functional coordinating documents are detailed in paragraph 4–3 of this regulation.
c. The supplier drives the process and determines the format of the IA, but the receiver’s input must be considered and
fairly adjudicated.
22 AR 5–9 • 17 April 2018
4–3. Agreement formats
a. DD Form 1144. The DD Form 1144 is still the official DOD format for support agreements as of the publication of
this regulation. The DD Form 1144 is the traditional form used within DOD and most frequently for host-tenant support
at the installation level. Once the DOD officially prescribes the FS Form 7600A, Army activities will begin phasing out
the DD Form 1144 as IAs are updated and renewed. The DODI 4000.19 has a maximum nine year expiration requirement
for support agreements before they need to be revised in their entirety or terminated. The DD Form 1144 stands alone as
an Army IA; multiple DD 448/MIPRs may be executed against the DD Form 1144 annually during its lifecycle.
b. Fiscal Service (FS) Form 7600A. To streamline and standardize interagency reimbursable agreements within the
Federal government, the U.S. Department of the Treasury Financial Management Service (FMS) has promulgated the FS
Form 7600A. This form is already in circulation within the Federal government and will eventually replace the DD Form
1144. The same roles, responsibilities and procedures established for the DD Form 1144 will be applied to the FS Form
7600A until G-Invoicing is fully implemented to automate the process.
(1) A full IAA as defined by the Treasury consists of two forms issued by FMS: the FS Form 7600A, which sets forth
general terms and conditions (GT&Cs), and the FS Form 7600B (Order), which sets forth specific order requirements and
funding information. The 7600A is considered the IA, which commits a receiver to fund for a future obligation by a
reimbursable order. The FS Form 7600B is a reimbursable order for specific goods or services, which will eventually
replace the DD Form 448/MIPR. The requesting agency’s funds are obligated when an order is accepted.
(2) The FS Form 7600A is used to document reimbursable agreements whereby one Federal agency pays another Fed-
eral agency for support. This includes reimbursable agreements between two DOD organizations. When used in lieu of a
DD Form 1144, the 7600A stands alone to serve as the IA, Inter/intra-service support agreement, or GT&C. When a
reimbursable order or FS Form 7600B is placed against the FS 7600A, the two forms together create a full package called
the “IAA.”
(3) The FS Form 7600A refers to the parties as “Trading Partners.” The Federal agency transferring the funds and
receiving goods or services is referred to as the “Requesting Agency” and the Federal agency receiving funds and per-
forming work is referred to as the “Servicing Agency.”
(4) When an Army activity is a receiver of a Federal agency currently using the FS Form 7600A, the Army activity will
utilize the FS Form 7600A per the Federal supplier’s process.
(5) The FS Form 7600A does not stand alone as an IA. It requires a FS Form 7600B or MIPR. Multiple MIPRs or FS
Form 7600Bs may be executed against the FS from 7600A during its lifecycle. There may be multiple reimbursable orders
and lines of accounting placed under one umbrella FS Form 7600A. A new FS Form 7600A is not needed each time a new
order is placed, provided the previously signed 7600A is still in effect and its terms and conditions are still current and
applicable. These FS forms, along with detailed instructions, are available at the FMS website: http://www.fms.treas.gov.
(6) Consistent with how a DD Form 1144 or MOA would be prepared, the supplier prepares the FS 7600A to document
justification and provisions for the reimbursable support requested by a receiver. Just as one DD Form 1144 suffices for a
reimbursable order, one FS 7600A also suffices as documentation for reimbursable orders. An additional MOA or MOU
is not required and would be considered redundant for establishing the GT&Cs for a reimbursable order.
(7) Non-reimbursable support may be included in an IA that has been prepared to document reimbursable support for
a holistic view of all support provided and received, but a catalog of services (see app B) is the standard method for a
supplier to document its list and provisions for non-reimbursable services. A holistic and comprehensive IA narrative may
not be needed if the supplier has developed a catalog of services that may be referenced in the IA.
c. Memorandum of agreement. Although the DD Form 1144 is the most commonly used IA at installation level, MOAs
may also serve as a useful IA format for non-recurring reimbursable agreements. A MOA documents the terms and con-
ditions for provision of support between two or more parties. The MOA is not used for recurring reimbursement and will
not take the place of a DD Form 1144 or FS Form 7600A for documenting recurring reimbursable support. A single MIPR,
non-recurring series of MIPRs, or transfer of resources can be executed against a single MOA. MOAs are also frequently
used for broader agreements at higher organizational echelons. Overarching MOAs may be entered into at HQDA, ACOM,
ASCC or DRU level to indicate senior leader intent and agreement. For example, the Department of Army may agree with
Department of Air Force that certain types of Air Force liaison units embedded with Army units will receive non-reim-
bursable support on Army installations. The MOA format in AR 25–50 is frequently used for broader MOAs developed
at higher organizational echelons, while the MOA format in DODI 4000.19 is more useful for the detailed reimbursable
MOAs. MOAs require a legal review prior to signature.
d. Memorandum of understanding. A MOU is used to document the general understandings of an arrangement or sit-
uation between two or more parties. A MOU is optional as a means for organizations to clarify complex interactions. The
MOU does not document a reimbursement or transfer of resources. An MOU may document procedures or in-kind ex-
changes of support. No MIPRs or transfer of resources would be executed against a MOU. The MOU format in AR 25–50
AR 5–9 • 17 April 2018 23
is frequently used for broader MOUs, while the MOU format in DODI 4000.19 is more useful for MOUs requiring more
granular detail. MOUs require a legal review prior to signature.
Table 4 –2
Installation agreements and functional coordinating documents — Continued
Format Usage Reference, Hyperlink
DD Form 1144 A DOD form used to document recurring reimbursable
support provided by a supplier to one or more receiv-
ers. Must be executed with an order obligating docu-
ment (DD448/MIPR).
DODI 4000.19
http://www.dtic.mil/whs/direc-
tives/forms/eforms/dd1144.pdf
FS Form 7600A A Federal form for documenting recurring or non-re-
curring reimbursable support provided by a supplier to
a receiver. Must be executed with an order obligating
document (FS FORM 7600B).
U.S. Department of the Treasury FMS direc-
tives https://www.fiscal.treasury.gov/fsre-
ports/ref/finc-
MgmtStdzn/forms/Form_7600A.pdf
FS Form 7600B A Federal form functioning as the order obligating doc-
ument. Must be executed with FS Form 7600A.
https://www.fiscal.treasury.gov/fsre-
ports/ref/finc-
MgmtStdzn/forms/Form_7600B.pdf
MOA A general format used to document reimbursable sup-
port, or at higher echelons, a transfer of resources.
DODI 4000.19, figure 1
http://www.dtic.mil/whs/direc-
tives/corres/pdf/400019p.pdf (for more granu-
lar detail to document reimbursement)
AR 25– 50
https://armypubs.us.army.mil/epubs/DR_pubs
/DR_a/pdf/web/r25_50.pdf (for functional co-
ordination and broader agreements)
MOU A general format used to document issues of general
understanding and broad concepts between two or
more parties that do not involve reimbursement.
DODI 4000.19, figure 2
http://www.dtic.mil/whs/direc-
tives/corres/pdf/400019p.pdf (for more granu-
lar detail)
AR 25– 50
https://armypubs.us.army.mil/epubs/DR_pubs
/DR_a/pdf/web/r25_50.pdf (for functional co-
ordination and broader understandings)
SLA (NETCOM Form
5– 4 –1)
A functional coordinating document prescribed for
NETCOM activities; not considered an IA. Used as an
IT industry standard. Does not replace a 7600A, but
may augment the 7600A with additional supporting de-
tails and documentation.
DA Pam 25 – 1– 1
https://army.deps.mil/net-
com/sites/g6/PubsForms/NETCOM%20Form
s/Forms/AllItems.aspx
IGSA A document used to receive, provide, or share an in-
stallation support service with a State or local govern-
ment, where the State or local government currently
provides the service for its own residents.
10 USC 2679
DA Form 2100 (Memo-
randum of Understand-
ing for Sale of Utilities
and Related Services)
A functional coordinating document used for all sales
of utilities to Federal government agencies and Non
Appropriated Fund Instrumentalities (NAFI); not con-
sidered an IA. This form does not replace a DD Form
1144 or FS Form 7600A, but may augment an IA with
additional supporting details.
AR 420 – 41
http://armypubs.army.mil/pub/eforms/DR_a/p
df/DA%20FORM%202100.pdf
DA Forms 2101 – 2106,
and 7683 –7688, Spe-
cial Provisions
Special provisions for electrical, gas, water, sewage,
steam, refuse collection/disposal, hot water, com-
pressed air, ice, chilled water, and liquefied propane
gas services; not considered IAs.
AR 420 – 41
http://armypubs.army.mil/ProductMaps/Pub-
Form/DAForm.aspx
24 AR 5–9 • 17 April 2018
e. Additional agreement formats.
(1) Functional proponents have developed unique agreement formats to improve development and coordination of de-
tailed or complex functional support arrangements. Army activities will forego creation of unique IA formats and will
adapt the FS Form 7600A, MOU or MOA for the activity’s purposes.
(2) Functional coordinating agreements do not suffice as stand-alone IA documentation required for reimbursable or-
ders per DOD FMR 7000.14–R, Volume 11A or as a determination and findings per the Economy Act. Functional coor-
dinating agreements will not suffice for audits as the documentation required for reimbursable orders. MIPRs or FS 7600Bs
will not be executed against a functional coordinating document; a DD Form 1144, FS Form 7600A, MOA or IGSA is
required to document reimbursable orders.
(3) Examples of functional coordinating agreements are—
(a) NETCOM’s Form 5–4–1, SLA, https://army.deps.mil/netcom/sites/g6/pubsforms/pubsforms/net-
com%20forms/netcom/netcom%20form%205–4–1.pdf. DA Pam 25–1–1 defines SLAs as “a formal agreement between
the receiver(s) and the service provider specifying service levels and the terms under which a service or a package of
services is provided to the receiver. SLAs are central to managing the quality of service delivered by an IT organization
to a receiver.” The SLA will be included by reference to, or attached as an annex to, the overarching IA (for example, the
FS Form 7600A).
(b) The U.S. Army Corps of Engineer developed DA Form 2100 (Memorandum of Understanding for Sale of Utilities
and Related Services). AR 420–41 states the DA Form 2100 will be used for all sales of utilities to Federal Government
agencies and Non Appropriated Fund Instrumentality (NAFI) activities. If used, all general provisions shown on the DA
Form 2100 and the technical information shown in DA Forms 2101 through 2106, or DA Forms 7683 through 7688, as
applicable, should be included by reference in the overarching IA (for example, the FS Form 7600A) or attached as an
annex to the IA.
4–4. Minimum data standards
a. An IA contains, as standard, the supplier and receiver mailing addresses and contact information, facility identifica-
tion data, square feet occupied, population supported, POP, and site capacity. The G-Invoicing platform will also prescribe
mandatory data elements required for all IAs. In addition, an IA must include the following minimum information:
(1) The authority for entering into the agreement (for example, the Economy Act; the Project Order Law (41 USC
6307); the Federal Acquisition Regulation (FAR), Volume 3, Chapter 8; 10 USC 2679; or other prescribed authority).
(2) The receiver’s overarching reimbursable classification is either a reimbursable or non-reimbursable customer under
the applicable category. See t for categories of reimbursable receivers.
(3) A description of the material or services required with enough detail to ensure mutual clarity.
(4) The established dollar limits and any authority to exceed applicable limits without specific approval from the or-
dering activity (for example, to accommodate inflation, fuel price changes, currency fluctuations). Funding annexes and
IA reimbursement estimates are reviewed annually and may be revised within these dollar limits without having the entire
IA re-approved by all parties.
(5) The financing source or fund citation.
(6) The delivery requirements.
(7) The basis for reimbursement with relevant units of measure, payment provisions, billing arrangements, and cost
estimates.
(8) The duration of the agreement.
(9) The form in which specific service requests against the IA will be placed, for example, email, telephone calls,
memoranda, automated system, or supplementary formal project orders or work orders.
(10) Amount of advance notification of termination or significant changes (for example, normally a minimum of 180-
day notice or a minimum of two-years’ notice when reimbursable manpower is tied to the IA).
b. When a DOD activity is the ordering organization, the IA will contain language that clearly sets forth the fact that
the form is subject to the availability of funds. The IA commits a receiver to fund for a future purpose, but would not be
considered an obligating document by itself. A single IA will serve as the basis for multiple obligating documents on a
recurring service basis as long as the IA remains current via triennial IA reviews and annual funding annex reviews. RMOs
must certify funding availability prior to signature by the designated approval authority, and record an obligation promptly
in the financial system of record.
4–5. Installation support categories
a. DOD general categories. Generally acknowledged installation support functions that may be included in an instal-
lation level IA are found in DODI 4000.19. The DODI 4000.19 list is not all inclusive, and the support descriptions can
AR 5–9 • 17 April 2018 25
be modified as needed for each agreement to clearly identify the specific support that will be provided. When necessary,
the supplier may combine or subdivide these categories to permit tracking of incremental direct costs.
b. Army support categories. The installation status report (ISR) shall serve as the basis for Army IAs and non-reim-
bursable catalogs of services when Army activities have the supplier responsibility for framing the IA and catalog. The
ISR–S list may provide more detailed breakdown than a typical supplier and receiver support arrangement. Suppliers
normally tailor the services list to fit the supplier and receiver’s requirements and the supplier’s capabilities. The ISR
provides data for assessing key elements of an installation, virtual installation, site, base, or enclave at a specific point in
time. Refer to AR 210–14 for ISR program IA requirements and or the ISR–S structure crosswalk at: https://isr.hqda.pen-
tagon.mil/services/services.html. The ISR–S list will be tailored to the requirements of an individual supplier’s IA and
catalog of services. In cases where a support service is not found in the ISR list, the supplier will develop supplier-unique
support categories for the IA and non-reimbursable catalog of services.
4–6. Installation agreements process
a. Initiation. All suppliers are required to establish the IAM as a single point of entry for IA negotiations with new
receivers, and for requests from existing receivers to make changes to support arrangements. Allowing multiple points of
entry weakens internal controls and risks development of unsynchronized and incomplete IAs and incorrect reimbursement
transactions.
b. Supplier lead. The supplier is responsible for leading the IA process from start to finish, but the receiver must col-
laborate in a timely manner throughout the life cycle of the IA. The IA process begins with the identification of a new or
revised requirement, such as with the stationing of a unit on an installation or by an existing tenant acquiring a new mission.
c. Installation agreements manager focal point. Supplier commanders or functional proponents who receive new re-
ceiver support requests through stationing packages, permanent orders, requests for facilities, utilities sales agreements,
and scheduled office calls, and so forth, will direct the receiver to the IAM to begin the overarching standardized and
integrated IA negotiation process. The process is continuous until the requirement is terminated. The process is depicted
in figure 4–1 of this regulation.
d. Review requirements. Parties will review IAs when changing conditions or costs require substantial modification to,
or termination of, the agreement. IA modifications that substantially affect resource requirements and estimated reimburse-
ments should be made in conjunction with the PPBE process to permit appropriate resource adjustments.
(1) Each party to a reimbursable IA will annually review the IA’s billing arrangements, funding annex (see app C), and
cost estimates for significant financial impacts or changes. The funding annex is reviewed annually to make sure actual
costs for that year are accurate for billing the receiver. The funding annex and cost estimates may be modified, as needed,
for inflation or other minor situational changes, within a threshold set in advance by the supplier, and with concurrence
between the supplier and receiver RMOs; a formal re-approval of the IA is not needed for routine funding annex adjust-
ments, price fluctuations, or cost estimate updates. Receivers require sufficient notice of changes to a funding annex to
make budget process adjustments.
(2) All Army activities will review each of their IAs in its entirety every three years, and document each review for
future audits per command/component procedures, typically in an IAM’s tracking spreadsheet, database, SharePoint site,
automated system, or via brief cover memo, MFR, or email attached to the agreement that confirms date of review.
(3) All IAs will remain effective no more than nine years from the date the IAs became effective.
e. Amendments. Parties to an agreement may make amendments for minor administrative changes, such as billing ad-
dresses, points of contact or additions/deletions of support provisions that do not affect cost calculations or amounts with-
out re-signing the agreement. Dated and initialed “pen and ink” changes or changes by MFR suffice for minor updates.
f. Termination. A party to an IA that involves reimbursement may unilaterally terminate that agreement prior to the
expiration date only with sufficient advance notification, a minimum of 180 days, if no reimbursable positions are involved,
or a minimum of two years when reimbursable positions are to be terminated with the agreement; these minimum notifi-
cations are to allow appropriate resource adjustments to be made during the budget formulation process. These timelines
will be captured in all IAs.
26 AR 5–9 • 17 April 2018
Figure 4– 1. Installation Agreement Process
g. Termination expenses. If an IA that involves reimbursement or resources must be significantly modified or unilat-
erally terminated with less than the prescribed notice to the other party or parties, the party requiring the modification or
termination will be billed by the supplier for reimbursement of unavoidable termination expenses or FTE salary costs
incurred up to the date the proper written notification would have granted, whichever is less. Actual—not anticipated costs-
--may be billed for FTEs at termination.
AR 5–9 • 17 April 2018 27
h. Real property documentation. IAs that require the exclusive use of real property by the receiver must have associated
real property documentation per DODI 4165.70 and DODI 4000.19. When the receiver is a non-DoD entity, the IA does
not serve as the real property documentation required by law or policy. Generally, the requirement for real property docu-
mentation will be met by a lease with non-DoD, non-federal entities, a permit with a non-DoD federal agency and a license
with a State Guard. Army suppliers must ensure IAs with DOD receivers that require the exclusive use of real property
have sufficient real property documentation to meet the DoD financial reporting requirements for real property assets. A
formal real estate permit is not required between DOD entities. USACE is responsible for developing real property docu-
mentation between the Army and non-DOD entities.
i. Economy Act requirements. For reimbursable support to which the Economy Act applies, a DOD Component shall
only provide requested reimbursable support or receive the requested support when the following conditions are met:
(1) Funds are available.
(2) The head of the requesting agency or unit determines that the request is in the best interest of the U.S. Government.
(3) The agency or unit that will fill the request is able to provide the ordered support.
(4) The head of the requesting agency determines that the support cannot be provided as conveniently or economically
by a commercial enterprise.
j. Installation contracts. The supplier may contract to provide services to receivers per the FAR. The contract vehicle
will be transparent to the receiver; the services should be included in the IA on the same basis as for in-house services.
(1) Each installation service provided by a contractor will be documented in the IA. Neither specific reference to the
supporting contract number nor detailed wording contained in the contract need to be included in the IA.
(2) The receiver’s requested changes in support will be forwarded and addressed by the supplier IAM or designated
functional proponent/contract officer’s representative, not directly by the contractor.
(3) Contractors will not serve as the supplier’s functional proponent for specific contractor-provided support to prevent
the appearance of a conflict of interest. The IAM, RMO, functional proponent, and manpower analyst are normally con-
sidered inherently governmental positions. However, IAM and manpower administrative work may be filled by a contrac-
tor, provided the work has been determined not to be inherently governmental.
(4) Conversion from organic to contractor-provided support (for example, as a result of an A–76 study) is non-reim-
bursable if the receiver was provided the service on a non-reimbursable basis prior to the support being contracted out.
(5) When the receiver increases the scope or magnitude of the required support since the contract’s last award date,
then the incremental costs that are directly attributable to the receiver’s increased requirement and the contract modification
are negotiated as reimbursable unless otherwise noted in the IA.
4–7. Installation agreements approval authority
a. An IA at installation level is signed by the commander at a rank no lower than a colonel or GS–15 equivalent in the
chain of command who holds the authority for the resources encompassed by the agreement. IAs will be raised to a higher
level for signature when the agreement’s provisions have command/component-wide or enterprise level implications, or
requires enhanced internal controls per the command/component principal’s discretion. IAs that have Armywide impact
will be raised to DA level for approval.
b. For contract support, coordination must be obtained by the head of the contracting activity or principal assistant
responsible for contracting of the activity that supports the installation.
c. Approval of an IA by ACOM or component command initiates the execution of reimbursable and non-reimbursable
supplier and receiver actions and responsibilities. The level at which the IA is signed (see table 4–3 of this regulation)
depends upon the scope and scale of the specific IA, and the level of authority to certify funding availability.
d. The time required to secure approval is significantly influenced by the level at which the IA is approved. This must
be factored into the IA planning timeline accordingly to ensure an IA is in place prior to executing an interdepartmental
transfer of funds.
e. Comptroller’s approval authority for an IA will not be delegated below the echelon authorized to obligate funds.
Table 4 –3
Installation Agreement Approval Authority — Continued
Organizational Level Scope of IA Level of Approval Level of Funds Certification
Garrison, Unit, LRC, NEC,
USFPO, RSC
Local installation/activity im-
pact
Commander/director of local
activity at minimum
O –6/GS– 15 level (Com-
mand/component principals
may require signature at
Local budget officer responsi-
ble for funds certification
28 AR 5–9 • 17 April 2018
Table 4 –3
Installation Agreement Approval Authority — Continued
Organizational Level Scope of IA Level of Approval Level of Funds Certification
higher levels for enhanced in-
ternal controls)
Command Headquarters Command-wide impact Commanding General, Dep-
uty Commanding General,
Chief of Staff or equivalent for
ARNG and USAR
Command budget officer
Headquarters, Department
of Army
Armywide functional proponent
impact
CSA, SECARMY, or desig-
nated Army Staff Principal
Army Budget Office
Headquarters, Department
of Army
Armywide impact, multiple
functional impacts
CSA, SECARMY, or desig-
nated assistant secretary
Army Budget Office
OSD-Level DOD-wide impact Secretary of Defense
(SECDEF), or designated un-
dersecretary
OSD Comptroller
4–8. Approval authority for determination and findings
a. Economy Act orders between an Army receiver and non-DOD Federal supplier. Per the DOD FMR, Volume 11A,
chapter 3, a separate documented determination and findings (D&F) statement is required prior to committing and obli-
gating funds on Economy Act orders placed by Army receivers and fulfilled by a non-DOD Federal supplier. The head of
the Army receiver activity (for example, the commanding general of the requesting activity) or a designee of sufficient
rank is responsible for the contents, approval, or accuracy of the documented D&F statement that certifies the request is
in the best interest of the U.S. government. The written determination shall be prepared by the Army receiver and approved
at a level no lower than senior executive service (SES)/flag/general officer. The receiver’s RMO who certifies the availa-
bility of funds is responsible for ensuring that the documented D&F statement is approved prior to committing and obli-
gating funds. The Army receiver’s D&F statement may be embedded in, or attached to, an IA with the supplier.
b. Economy Act orders between an Army receiver and DOD supplier. The Army receiver may include the required
D&F statement that the support is in the best interest of the U.S. government in the reimbursable IA. A separate D&F
signed at SES/flag/general officer level is not required, per the DOD FMR, Volume 11A, chapter 3. The approved IA
signed at minimum O–6/GS–15 level that contains the D&F statement suffices for the D&F requirement.
Chapter 5
Support for Army Receivers at Non-Army Locations
5–1. Terminology and scope at non-Army locations
a. An Army organization may have a presence on a non-Army DOD or Federal government installation or site, or in an
off-post leased facility; these installations and sites will be referred to henceforth in this regulation as s “non-Army loca-
tions.” The term “Army location” refers to any Regular Army, USAR or ARNG controlled installations or sites consisting
of Army real property or an Army-funded lease. Army organizations stationed somewhere outside the boundaries of an
Army installation or site receive support from the non-Army host to the extent feasible via a negotiated IA, and will
reimburse the host per DODI 4000.19 and this regulation for services that ensure adequate installation and mission support
is available when needed.
b. Army supported entities on DOD Joint bases will comply with OSD Joint Basing Guidance. In the event of a dis-
crepancy between this regulation and the DOD policies or procedures for Joint basing, the DOD policies or procedures
take precedence. Army activities stationed on a Joint base will participate in the Joint Management Oversight Structure by
attending and raising issues at the quarterly Joint Base Partnership Council meetings on each Joint base. Army activities
will elevate unresolved local issues to the next level at the quarterly Intermediate Command Summit (ICS) meetings. The
ACOM with interest in the region attends and participates in the ICS at regional level. All Army participants will coordinate
in advance to synchronize the Army’s agenda and to confirm the Army lead for the regional level forum.
c. Responsibilities and activities for AWCF receivers and providers are governed by DOD FMR Volume 11B with
further delineation in chapter 9 of this regulation.
AR 5–9 • 17 April 2018 29
d. In accordance with the Army and SOCOM MOA, Army appropriated fund installation suppliers fund measurable
and attributable incremental direct support costs at baseline level for ARSOF receivers stationed via formal Army pro-
cesses (for example, Total Army Analysis, AR 5–10 stationing actions) on permanent non-Army DOD installations or
sites; support is documented in negotiated IAs per DODI 4000.19 between each Army supplier (for example, garrison,
Logistics Readiness Center, Network Enterprise Center), and the non-Army host on behalf of the ARSOF activity. Proce-
dures for support of ARSOF on Army installations is in paragraph 2–4c(8) of this regulation.
5–2. Installation agreements policy and procedures at non-Army locations
a. Army receivers will negotiate, sign, and maintain IAs with the host installation suppliers and necessary external
suppliers per DODI 4000.19 and the Army guidance outlined in this regulation. Army receivers sign and fund their own
IAs at non-Army locations as the norm; third party IAs (for example, executed by an intermediator) risk fragmenting
internal controls governing the host-tenant interaction and can lead to delays in delivery of support and other servicing
issues.
b. Army units on non-Army DOD installations or sites will reimburse their suppliers for support per the policy in the
DOD FMR, Volume 11A, chapter 1, and DODI 4000.19.
c. Army unit commanders and the unit’s chain of command are responsible for ensuring annual IA reimbursable costs
are incorporated into the unit’s budget and spend plan and that sufficient financial internal controls are in place to execute
the IAs.
d. Army unit commanders and resource managers will not sign the IAs without, at a minimum, review and coordination
first by the next higher command echelon, and a legal review, as necessary, to ensure the agreement meets the general
terms and conditions of this regulation and DODI 4000.19.
e. Effective communication between the receiver and supplier is essential on non-Army installations and sites to ensure
differing terminology, service cultures, and processes do not affect provision of support.
(1) The receiver and supplier must work together to accomplish changes in support with minimal disturbance to the
receiver organization and the workforce of the supplier.
(2) All receivers need to consider how their actions affect the organizations that provide them support. Violating the
terms of the IA or refusing to partner with the supplier on solutions may affect the supplier’s capabilities and ability to
support the receiver’s mission.
(3) All suppliers should recognize that changes in the level of service affect their receivers and should work with re-
ceivers to resolve problems caused by fluctuating levels of service.
(4) The termination process and advance notice procedures in paragraph 4–6e and f of this regulation will apply at non-
Army locations per DODI 4000.19.
5–3. Identifying sources of support at non-Army locations
a. All Regular Army, USAR and ARNG Army receiver units on non-Army installations and sites will leverage the
support and capabilities available from the host installation to the extent practical. In the case of off-post Army receivers
who are not residing in Army real property at a satellite location, the receiver will leverage support available through the
lease or other real estate instrument.
b. When the host installation cannot provide the required support, Army units will seek support from the most cost
effective reach-back suppliers capable of supporting the mission.
c. The support and any recurring reimbursable costs will be documented in an IA with the host.
d. An IA defines those support services that are provided by the host installation or suppliers without reimbursement
and those services for which the Army is required to reimburse the host’s suppliers.
e. The IA will outline the funding arrangements and billing/payment schedule for providing reimbursement to the non-
Army DOD host via MIPR, Form 7600B, or G-Invoicing transaction and other data in paragraph 4–4 of this regulation.
f. The Army receiver will require Army installation SC support from the closest Army installation per paragraph 1–27j
of this regulation, unless another Army installation is designated and justified by the unit’s chain of command to provide
the unit’s SC support (for example, GCMCA authority).
5–4. Identifying support requirements at non-Army locations
a. Army receiver units must first identify support and capabilities required, and then determine whether the support can
be obtained from the host or lease, or must be obtained from other external suppliers or contracts.
(1) The first step in this identification process is to coordinate with the host to determine what support and capabilities
are available to the unit. The host supplier may be able to increase the level of support with an additional reimbursement
from the receiver or by the receiver reimbursing for manpower positions identified in a supplier’s IA manpower annex.
30 AR 5–9 • 17 April 2018
(2) The host or supplier will typically provide a catalog, checklist, worksheet, or template IA for the unit to review. The
receiver will be able to choose the required support from among the available support categories; the choice should be
based on what is sufficient to enable the unit to fulfill mission requirements and what is affordable within program and
budget parameters and the individual command’s funding guidance. The receiver should elevate unfunded requirements
through the receiver’s chain of command for adjudication.
(3) The Army’s standard support categories are detailed in the ISR, which is kept current by the ACSIM. More detailed
level service descriptions and levels of support are the responsibility of the supplier to identify within DOD and military
Service standards, priorities, and funding levels.
(4) The unit will seek the advice and assistance of the next higher echelons within the unit’s chain of command, as
needed, or from Army’s DRUs that have subject matter expertise within the various support categories of the IA. Higher
command echelons should seek the advice and assistance of HQDA staff principal offices.
(5) The final step is for the unit to identify any gaps in available support because it is not within the host installation
supplier’s capabilities. Gaps in host capabilities may fall into the category of Army-unique support, and therefore only
available from an Army provider. The host may also be unwilling to provide the required level of support; receiver should
elevate disputes through their chain of command for resolution.
b. If the Army receiver requires Army-unique reach-back services, Army receivers will seek theses installation services
from the closest Army installation in the unit’s geographical area that has the capability to provide the required support.
Receivers should not assume a reach-back supplier is aware of all receiver requirements. The receiver will communicate
requirements to the supplier’s IAM. The supplier will capture receiver’s requirements in the Army Stationing Installation
Plan (ASIP) and in program requirements.
c. The Army receiver’s command normally seeks reach-back support from the closest Army installation, or from an
Army regional “hub” designated by an Army proponent. The receiver may choose another “best value” supplier when it is
more cost or mission effective, and when the receiver is not directed to obtain support from a designated Army regional
support hub. In such undesignated reach-back situations, Army units may make arrangements with any authorized provider
to include Regular Component installations, USAR installations/RSCs, ARNG USPFOs, USACE districts, cooperative
administrative support units, other military Services, DOD activities, Federal agencies or commercial vendors consistent
with the FAR, or from local governments consistent with chapter 8 of this regulation.
d. The Army receiver may negotiate IAs with other Federal government providers in the geographical area to supple-
ment the primary host-receiver agreement when the non-Army host does not have the required capability or cannot provide
the capability, or cannot provide the capability as efficiently or effectively as the supplemental provider. Support with
other DOD and non-DOD Federal suppliers external to the DOD will be reimbursable for all measurable and attributable
incremental direct support costs. Non-DOD agencies and DOD Working Capital Fund activities will also charge for meas-
urable indirect support costs.
e. The unit will document support required from the host and any associated recurring reimbursable costs in an appro-
priate IA with the host installation.
(1) Measurable and attributable incremental direct support costs will be reimbursable per DOD FMR Volume 11A and
DODI 4000.19.
(2) Hosts are responsible for programming and budgeting for common-use infrastructure. Indirect costs are not nor-
mally charged to other DOD receivers, but could be on rare occasion per the DOD FMR if the costs have a significant
impact on the provision of support to the receiver. “Significant impact” is not defined in DOD policy and therefore must
be negotiated between supplier and receiver based on local requirements.
5–5. Programming, budgeting, and execution for agreements at non-Army locations
a. The IA process is a financial process that is designed to enable the supplier and receiver to identify and de-conflict
annual funding responsibilities and interdependencies. The financial aspects of the IA, however, are tied to levels of sup-
port, mission readiness, and quality of life for the receiver, which is why the participation and expertise of functional
proponents are critical. A poorly managed IA program that does not enable the supplier to recoup adequate reimbursement
or reimbursable manpower positions risks affecting the capacity of a supplier to support its core missions and all dependent
receivers.
b. The IA is not a programming document per se, but the IA provides planning cost estimates that suppliers and receiv-
ers use to identify programmed requirements across the program objective memorandum (POM) years per AR 1–1.
c. The actual costs are determined in the year of execution and become must-funds for the receiver for obtaining needed
administrative, operational, logistical, maintenance, and installation services. The IA is a living document that is directly
influenced by the support a unit commander, as receiver, requests from the supplier in any given year. The IA cost estimates
are updated annually per historical execution data.
AR 5–9 • 17 April 2018 31
d. The Army receiver unit and its parent ACOM, ASCC, DRU or USPFO are responsible for programming, budgeting,
and distributing funds for all IA costs incurred by virtue of its location on the non-Army DOD installation or sites.
e. The various reimbursable support categories in the IA will culminate in a consolidated IA “bill” from the supplier
with a plan for the receiver to provide a MIPR or FS Form 7600B on a pre-arranged schedule.
(1) Unexpected mission requirements may arise during the execution year that are not included in the pre-arranged
billing procedure and may require the unit to reprioritize budget requirements to fund the change. Unfunded requirements
must be elevated to the unit’s commander.
(2) To promote and maintain the agility, flexibility, and mission capabilities of the Army unit, ACOMs will ensure
funding for the IA is included in the unit’s overall mission operating budget and annual spend plan.
f. Generally, Army installations or regional hubs that are providing reach-back support to Army units on non-Army
DOD installations and sites will provide the support within existing and available resources. The guiding principles in
paragraph 2–2 of this regulation apply to off-post reach-back Army receivers. When support cannot be provided within
existing and available resources (for example, above baseline), the measurable and attributable costs incurred will be esti-
mated in a reach-back IA with the Army receiver unit and included in the unit’s overall operating budget and annual spend
plan.
g. Reach-back support to off-post Army receivers that require additional manpower will be addressed through the con-
cept plan process. New requirements must include an offset and a cost benefit analysis (CBA). An approved CBA validates
requirements that compete for funding through the programming and budgeting process. ASA (FM&C)’s website contains
the Army CBA Guide at http://asafm.army.mil/documents/officedocuments/costeconomics/guidances/cba-gd.pdf.
h. Any change to an IA at a non-Army DOD installation or site that causes a resourcing impact will be done with
sufficient lead time for the necessary programming and budgeting actions, unless both parties agree that the change can be
accomplished in a shorter timeframe. Former suppliers that are still resourced to provide support will make arrangements
to fund receivers’ support until a transfer of funds and requirements. The affected activities will collect resource infor-
mation to inform the transfers in future program and budget actions. Current support and funding relationships must con-
tinue until ACOMs, ASCCs, DRUs, USAR and ARNG USFPOs can transfer funding and requirements to either the re-
ceiver or the new supplier in the PPBE process, which has a two-year lead time.
5–6. Management internal controls at non-Army locations
a. Internal control responsibility for IAs resides with the commander who has unit level command and control of the
receiver at the non–Army location. The authority for certification of funding availability resides with the commander’s
resource manager/comptroller per chapter 4 and table 4–3 of this regulation. The signature authority for the receiver’s IA
is in accordance with Table 4–3.
b. The commander and designated IAM will obtain assistance, as needed, from the enterprise lead commands and reach-
back Army installations, and will work through the geographic U.S. Army Corps of Engineers district to negotiate and
finalize a real estate use agreement, if required.
c. The receiver unit should elevate issues through the chain of command to HQDA staff proponents, as needed. The
OACSIM will form multi-functional Army or Joint site assistance visit teams, as needed, to advise on the establishment
of new IAs, assess existing IAs for potential improvement, and help resolve host-tenant issues with support arrangements.
d. All Army organizations are responsible for maintaining a repository of active and terminated IAs per paragraph 3–
1f of this regulation.
5–7. Facility sustainment, restoration and modernization on non-Army Department of Defense
installations and sites
a. Sustainment, restoration, modernization and replacement funding responsibilities (for example, fund types and as-
signed organizational roles) are captured for each facility in the host military Service’s RPI. The OSD FSM uses data in
the RPI to generate sustainment funding requirements for the assigned funding organization that is indicated in the RPI.
Real property and IA data accuracy is critical to ensure the requirements and funding reside with the appropriate sustaining
organization. Sustainment, restoration, modernization and replacement funding responsibilities at federal government in-
stallations and sites are captured in real property use agreements with the federal agencies.
b. A real property use agreement may be required for Army tenants on non-Army installations controlled by another
DOD component. Such agreement will describe the specific real property the Army is using, and contain terms, clauses,
and conditions and other legal and regulatory responsibilities. See paragraph 4–6h of this regulation.
c. It is the responsibility of the Army receiver to ensure the information in the IA, real property agreement and the RPI
are correct and synchronized. Headquarters-level IAMs and engineering functional proponents for the Army receivers will
assist Army receivers at off-post locations with this process, as needed.
32 AR 5–9 • 17 April 2018
d. It is Army policy that the responsibility for facility sustainment for Army receiver-occupied facilities should rest
with the organization that can most efficiently delivers maintenance and repair to support the occupants and mission in
those facilities, which is normally the host. The following procedures apply:
(1) If the non-Army host agrees to serve as the sustaining organization, the Army receiver unit’s IAM will ensure the
associated IA correctly reflects facility sustainment (including facility inspections, facility engineering support, and so
forth) as a non-reimbursable service.
(2) If the non-Army host does not agree to serve as the sustaining organization and the facility is coded for Army
sustainment, the Army receiver unit’s IAM will ensure the IA reflects facility sustainment (including facility inspections,
facility engineering support, and so forth) as a reimbursable service.
(3) Regardless of whether host or receiver has the facility sustainment funding responsibility, the Army receiver will
use the DOD host component’s work classification and approval process for all facility project orders, and will obtain
advice and assistance, including help with facility inspections, master planning, and development of project priorities, from
an Army reach-back installation’s Directorate of Public Works to ensure Army-unique standards are incorporated in the
scheduling of routine facility sustainment services.
e. If Army-occupied real property is designated for Army sustainment in the non-Army host's real property inventory,
then the Army reach-back installation will fund the facility sustainment services per paragraph 5– 3 and 5– 4 of this regu-
lation. The sustainment of the non-Army owned real property in this circumstance is the responsibility of the assigned
Army accountable land-holding organization.
Chapter 6
Installation Agreements for U.S. Army Reserve and Army National Guard
6–1. Shared facilities
An ARNG or USAR unit designated as the supplier of a Jointly-occupied facility, such as an Armed Forces Reserve Center
(AFRC) will provide—
a. Non-reimbursable facility sustainment support based on the requirement generated per DODI 4165.14, the FSM and
standard level facility R&M budgeted for the installation/site common-use infrastructure within available resources by the
host/accountable organization. Receivers-specific R&M projects are reimbursable.
b. Base operation support services to ARNG and USAR receivers on a non-reimbursable basis at the programmed and
budgeted standard level of support, charging only for receivers’ mission unique or above standard level of service.
6–2. Sole-occupied facilities
For Army RC sole-occupied facilities on another Army RC installation/site, the accountable organization for the real prop-
erty will ensure the following guidelines apply:
a. The sustaining organization, as assigned in the official RPI, will resource the necessary facility sustainment, restora-
tion and modernization (SRM) to keep the facilities in good working order.
b. Typically, the sustaining organization is the supplier/accountable organization for the installation/site unless other-
wise mutually agreed.
c. The supplier/accountable organization will provide installation services for receiver facilities at the programmed and
budgeted standard level of support on a non-reimbursable basis.
d. The receiver reimburses for any requested installation services or facility SRM that are above the standard level of
service.
6–3. Real property inventory roles and responsibilities
a. The accountable organization for the real property is responsible for proper coding of assets for receivers in the RPI,
to include the sustainment organization code.
b. On sites where the receiver is the "sustaining organization," the receiver is responsible for initiating the annual rec-
onciliation review of the accountable organization real property records.
c. Both parties are responsible for an IA to document the specific terms and responsibilities upon which the two parties
agree on non-reimbursable baseline standard installation services.
d. If above standard service level installation services or facility SRM is requested by the receiver on a recurring reim-
bursable basis, then an IA, per DODI 4000.19, is required.
AR 5–9 • 17 April 2018 33
6–4. Clarification of terminology and concepts
a. A Jointly-occupied building or set of buildings includes all facilities where both the USAR and ARNG are occupants,
and where one component is the host. This includes maintenance and storage facilities constructed as part of the AFRC.
b. The organization of the real property accountable officer (RPAO) and statutory reporting site responsibility are de-
fined in DODI 4165.14. The accountable organization is accountable for the real property and maintains the RPI. The
accountable organization is documented in the Headquarters Installation Information Management System (HQIIS).
c. The sustaining organization, as recorded in HQIIS, is responsible for performing the ISR infrastructure inspections.
d. The supplier and/or accountable organization is responsible for reporting utilities in the Army Energy and Water
Reporting System, and solid waste data into the Solid Waste Annual Report Web.
e. Both Army RCs are responsible for reporting their assigned units in the ASIP at all installations/sites per AR 5– 18.
f. Receiver requirements will be incorporated in the supplier installation master plans and site plans. If a receiver en-
clave is of sufficient size, the receiver should develop its own area development plan to be incorporated into the overall
master plan. New construction must be per such plans, and offset by the disposal of an equivalent amount of square footage
by the Army RC that funds the new construction.
g. Capital improvements will be funded by the receiver user as part of their military construction or R&M funding
responsibilities. The capital improvement DD Form 1354 (Transfer and Acceptance of DOD Real Property) must be ac-
cepted by the supplier RPAO and incorporated into the site RPI.
h. Receiver initiated demolition must be approved by the host installation.
i. The RPI will reflect the appropriate sustaining organizations and sustainment fund codes in the year-end inventories
submitted each year on 30 September. Army RC organizations should ensure IAs are in place per paragraph 3–6 of this
regulation. It is recognized that the Army RC organizations will both fund requirements within existing or available re-
sources until the requirements are captured in their programming and budget process.
6–5. Army National Guard and U.S. Army Reserve suppliers—General
a. USAR RSCs and other USAR suppliers will identify and provide a non-reimbursable baseline level of support within
statute, regulation, and policy for each base support service provided to other Army receivers as stated in paragraph 2–5.
b. ARNG Federally-supported state/territory suppliers will identify and provide a non-reimbursable baseline level of
support to all Army receivers based on the State/Territory and National Guard Bureau identified baseline standards per
paragraph 2–5 of this regulation. When providing non-reimbursable services to other Federally-supported receivers, it is
the responsibility of the ARNG supplier to capture the requirement in the supplier’s Federally-supported requirements and
budget process. Reimbursement to the ARNG would be via MIPR to the state's USFPO. See paragraph 2–4c(6) for reim-
bursement policy regarding ARNG receivers.
6–6. U.S. Army Reserve facility maintenance and repair exception
a. USAR is funded to reimburse Regular Army installations for all facility sustainment maintenance and repair for all
facility category codes. Host installation RPI should be coded for USAR sustainment.
b. USAR tenants on Regular Army installations receive all other facility SRM and installation services at the baseline
level as a normal intra-Army tenant on a non-reimbursable basis (for example, utilities, refuse collection, grounds mainte-
nance, custodial, Family programs).
Chapter 7
Additional Agreements and Related Processes
7–1. Stationing actions and related installation agreements actions
a. The Army organization that will have a force structure realignment, or that is relocating to another installation, will—
(1) Ensure projected cost and savings are documented per AR 5–10.
(2) Coordinate with the losing and gaining installations, as appropriate, to facilitate transfer of programmed require-
ments and budgeted resources or to identify unfunded requirements to be addressed.
(3) Notify and seek assistance from the DCS, G–8, Programs, Analysis and Evaluation (PA&E), to synchronize and
capture the realignment of requirements in the POM, and from the Army Budget Office to synchronize and capture the
realignment of funding with the budget cycle or mid-year review, as appropriate.
(4) Request initiation of IA negotiation for above baseline and mission unique support by notifying the gaining IAM.
Notification should occur when the stationing decision is approved by Army leadership, which is usually when the Army
Structure Message is published.
34 AR 5–9 • 17 April 2018
(5) Determine any unique start-up requirements that a gaining host/supplier may incur. Note that a non-Army host may
have different procedures for planning for a new receiver (for example, the Air Force Site Activation Task Force per AFI
10–503).
(6) If the new location is at a non-Army DOD or federal installation, notify and seek assistance from the Army reach-
back installation IAM to advise and assist with IA development. The Army reach-back IAM and functional proponents
will help identify any required supplies from Army and non-Army suppliers, and facilitate contact with the appropriate
reach-back suppliers per chapter 6. The IAM is the focal point for the receiver IA negotiations to avoid disconnects and
duplication between individual suppliers.
b. The Army organization that will gain a new receiver from a stationing action or realignment will—
(1) Ensure that an IA is in place as soon as practical to identify any recurring reimbursable support costs when the
stationing action requires documentation of recurring reimbursable support costs.
(2) Include a standard statement in all stationing task orders and operation orders that require the suppliers to initiate
IA actions/requirements associated with the unit move per paragraph 4–6 and figure 4–1 of this regulation.
(3) Ensure that the gaining IAM and RMO are copy furnished on all the stationing task orders so the IAM and RMO
may assess the need to begin a new IA early in the stationing process.
7–2. Nonappropriated fund instrumentalities
a. Refer to DODI 1015.15, AR 215–1 and AR 215–8 appropriated fund (APF)/nonappropriated fund (NAF) funding
tables for determining what is reimbursable or non-reimbursable in IAs with various categories of NAFI receivers (for
example, military and civilian morale, welfare, and recreation programs and the AAFES).
b. IAs are required for goods and services (for example, facilities, utilities) provided to a NAFI receiver, or vice versa.
c. All NAFI facilities are authorized APFs for services and projects that are necessary to ensure that the structure is
sound and building components are properly functioning.
d. All NAFI facilities are authorized APF for facility sustainment to maintain or repair the existing exterior appearance
and correct defects in installed building equipment and systems to the standard required of all facilities on the installation.
APF is not authorized for golf courses or golf course structures other than golf club houses.
e. APFs are authorized for all NAFIs for services of a protective or sanitary nature, such as fire protection, including
acquisition and installation of extinguishers, and sprinkler and alarm systems; security protection, including physical se-
curity of buildings and personnel background investigations per DODM 5200.02; physical protection of funds; pest con-
trol; sewage disposal; environmental compliance and remediation; trash and garbage removal; snow removal; safety; med-
ical, veterinary, and sanitary inspections; and rescue operations.
f. APFs are authorized for routine grounds maintenance that applies to work required to maintain surrounding buildings
and grounds. APF is not authorized for golf courses or golf course structures other than golf clubhouses.
g. APFs are authorized for custodial and janitorial service to include manpower, supplies, and equipment provided by
the installation engineer or public works department, or by contract for all NAFI facilities except those used for generating
revenue (for example, bowling alleys, clubs, golf facilities, and AAFES facilities).
h. APFs are authorized for refuse removal for all NAFIs except for AAFES facilities in the CONUS.
(1) APFs are authorized for sustainment of the day-to-day periodic or scheduled work to keep all NAFI facilities (except
golf facilities) in operational condition and for the interior non-structural related SRM (for example, new/replacement
carpet, floor and wall coverings, lighting) if the purpose is not to enhance sales, marketing strategies or to support customer
services above and beyond normal provisions.
(2) Suppliers should ensure that all their NAFI facilities have the correct facility sustainment codes in the RPI (Regular
Army/OMA) so that the facilities generate a requirement in the FSM per paragraph 2–4c of this regulation.
(3) NAFI operations, except golf courses and golf course structures other than golf club houses, are authorized APF for
utilities at OCONUS and CONUS isolated remote locations. After a supplier issues a statement of non-availability of APF
to a NAFI, utilities costs for NAFI facilities within CONUS are reimbursable, with the exception of wastewater (sewage
disposal) services, which are a supplier responsibility.
(4) Rate charges shall not include incremental or a prorated share of overhead, maintenance, and repair to utility sys-
tems, or capital investments in the installation’s utility infrastructure system, unless otherwise specified by a MOA or IA.
(5) NAF are only authorized in lieu of APF when APF are not available or sufficient for the following expenses:
(a) Sustainment and restoration.
(b) Routine grounds maintenance.
(c) Services of a protective or sanitary nature.
(d) Custodial and janitorial service in non-revenue generating NAFIs.
AR 5–9 • 17 April 2018 35
7–3. Training affiliated agreements
a. ARNG and USAR transient collective training unit conducting annual training (AT)/inactive duty training (IDT) on
an Army installation is non-reimbursable for services where population is the cost driver and when its population is part
of the habitual transient training load reported annually in the ASIP. Incremental direct support costs are reimbursable if
the training load population is not in the ASIP for the supporting installation. Once the unit is captured in ASIP, the Army
installation supplier is responsible to provide baseline installation support services. Both the ISR pacing measure and cost
driver is listed in the annual ISR–S report by fiscal year and should be considered in determining the applicability of
proposed reimbursable charges.
b. R&M of facilities used by RC units during AT/IDT becomes reimbursable only if an RC unit submits a work order
or project to support a specific mission unique requirement. Facility sustainment is non-reimbursable for facilities used by
transient training units for AT/IDT.
c. AT/IDT training requirements are direct-funded and include the following responsibilities: RC organizations are
responsible for notifying each Army installation of their projected training load and related support requirements as soon
as practicable but ideally at least 12 months in advance; the RC organizations will follow-up with notification per the most
current training model reporting requirements. These training loads should then be checked against the historic ASIP as
reported within ISR–S cost data to determine if the training loads are included in the current Army installation support
requirements. If a unit routinely trains at a given Army installation, the training load will be captured in ISR–S data and
in ASIP.
d. Transient Collective Training requirements are funded by reimbursement and include the following responsibilities:
RC transient collective training units must coordinate with supporting installations annually to ensure a mutual understand-
ing of the unit’s reimbursable status and to plan accordingly. A MOA is required to document the annual support. RC
organizations will transfer funding, as appropriate, for any reimbursable expenses per the procedures agreed upon in the
MOA. All MOAs must be in place in prior to the start of the receiver’s training activities.
e. Regular Army units that plan to train away from their home station must coordinate with the training location instal-
lation to negotiate the required resource and programmatic structure, such as ensuring their unit’s population is reflected
in ASIP for on-going plans to train at that location, or by signing a non-recurring MOA to document a reimbursable amount
for the non-recurring training. Regular Army organizations will transfer funding, as appropriate, for any reimbursable
expenses per the procedures agreed upon in the MOA. All MOAs must be in place in prior to the start of the receiver’s
training activities.
f. Suppliers will not charge Regular Army/ARNG/USAR units an administrative overhead fee (for example, a cost per
Soldier) for using training ranges during AT/IDT or other transient collective training. The Training Enabler Account
(Program Evaluation Group) funds operation of ranges and training lands, mission training complex, and training support
centers for training aids, devices, simulations, and simulators for all valid users. Training conducted on RDTE ranges,
however, will be provided on a reimbursable basis consistent with RDTE policy and procedures. All MOAs must be in
place in prior to the start of the receiver’s training activities.
7–4. Installation agreements for Reserve Officer Training Corps
a. Background. The U.S. Army Cadet Command (USACC) requires support tailored to its geographically-dispersed
mission in support of the Total Army. The USACC mission is to partner with universities to recruit, educate, develop, and
inspire Senior ROTC (SROTC) cadets in order to commission officers of character for the Total Army, and to partner with
high schools to conduct Junior ROTC (JROTC) in order to develop citizens of character for a lifetime of commitment and
service to the nation.
(1) The USACC is a subordinate command of the U.S. Army Training and Doctrine Command and consists of a head-
quarters and eight brigade headquarters; and more than 250 off-post SROTC units and more than 1,700 JROTC units
located throughout the United States and overseas on college/university and high school campuses.
(2) The USACC also requires support for the cadet summer training (for example, Cadet Basic and Advanced Camp at
Fort Knox, KY). The SROTC units conduct field training exercises, and the JROTC units participate in encampments at
various locations, which also require support from Army and non-Army DOD installations and at USAR and ARNG
locations.
b. Availability of support. Off-post ROTC units generally seek the best value support provider.
c. Army supplier responsibilities. Regular Army or Army RC suppliers will provide off-post ROTC units the baseline
level of non-reimbursable support for all required ISR–S services per paragraph 4–5b of this regulation on the same basis
as on-post Army receivers. The baseline level of support will include providing advice, assistance, or support services
when ROTC personnel contact or visit the post to benefit from standard level on-post services and common-use infrastruc-
ture. Supplier headquarters activities will define the baseline and above baseline standards for support provided to ROTC
units consistent with the guidelines in paragraph 2–2 of this regulation. An overarching MOA or catalog of services (see
36 AR 5–9 • 17 April 2018
app B) based on established supplier metrics will be used for this purpose. If a supplier identifies an unfunded incremental
cost involved with providing this support, the supplier will elevate this requirement as needed through the chain of com-
mand for resolution.
d. Above baseline level and mission unique support. The USACC will provide funding for requested increases in levels
of support above the baseline standards and will submit requirements to its higher headquarters for programming action,
as needed. An IA is required to document above baseline and/or mission unique support provided to ROTC receivers.
e. Property book and budget support. ROTC unit property book and unit funding management are considered a mission
responsibility for management by the USACC Property Book Office. If a supplier is providing this support as above base-
line installation support, then the supplier will continue providing this support without charge until a transition can be
accomplished without interrupting support to the ROTC unit.
7–5. Army Family Housing
AFH operations are funded through a fenced military construction appropriation (AFHO) and therefore supported as a
reimbursable receiver per AR 420– 1. The AFH office will reimburse the installation for all incremental direct support
costs, and will also fund indirect support when the indirect costs are significant and measurable (for example, services
performed by civilian personnel offices, resource management offices, supply offices, and engineering). AFH, as supplier
and executive agent, is responsible for budgeting for AFH expenses of all Army and non-Army DOD on-post receivers.
Army installation suppliers also budget to fund the cost of AFH requirements at non-Army locations such as for U.S. Army
Recruiting Command personnel living in U.S. Coast Guard housing. Where military personnel of another DOD Component
occupy Army-controlled housing, reimbursement from the sponsoring Component, and vice versa, is prohibited. Reim-
bursement from non-DOD agencies is required and documented in an IA. An IA is also required to document reimbursable
services provided to Army AFH receivers. AR 420– 1 provides AFH supplier and receiver support and host-tenant housing
policy.
7–6. Contractors in Army facilities
a. The requiring activity for all new contracts must coordinate with affected installations during the acquisition planning
phase of all pre-award contracts to ensure that the Army can provide space to support the contract requirements. Receivers
shall not include language in a statement of work that contractors are authorized government space without coordinating
with the supplier of this space. Pre-validating the availability of space and ensuring the supplier is resourced to provide the
space is necessary.
b. The land-holding supplier or accountable organization for the facility is not obligated to provide facilities and ser-
vices to all contractors. Only those that are authorized space through an official document (for example, approved concept
plan, AR 5–10 stationing package, or manning document) or coordinated and approved during the pre-award planning will
be accommodated on the same basis as other receiver personnel. Suppliers may require contractor supported receivers to
pay for facility related services and installation services for which suppliers are not resourced to provide; an IA is required
to document reimbursable services provided to contractors. These services would be reimbursable for up to two years upon
adding the contractor population to ASIP for a host installation.
c. All organizations that authorize contractors to perform work in Army-held facilities will ensure the contractors for
which they are accountable are reported through the land-holding activity’s ASIP report when the contractors meet the
following criteria:
(1) The contractors occupy facilities on an installation, whether stand-alone or within a shared facility on the installa-
tion.
(2) The contractors that occupy Army-held space located off the installation and directly support the installation.
d. The OACSIM will issue implementation guidance outlining the current process for reporting contractors. This guid-
ance will include instructions for capturing contractor population in the ASIP.
Table 7 –1
Documenting Contractor Population— Continued
Responsible Party Action
Initiating activity/Receiver Submit support request to land-holding supplier for contractor population with ap-
proved documentation
Supplier functional proponent Validate contractor population and support requirements
Supplier real property accountability officer Determine capacity/facility solutions
AR 5–9 • 17 April 2018 37
Table 7 –1
Documenting Contractor Population— Continued
Responsible Party Action
Supplier IAM & RMO Determine whether contractors are reimbursable/non-reimbursable based on docu-
mentation, and develop and billing arrangements, if applicable
e. All Army receivers will report contractor data for current and future contracts to the appropriate installation supplier
per the most current guidance issued by ACSIM. Table 7–1 provides the general activities necessary for reporting and
accounting for the contractor population.
7–7. Agreements with receivers from foreign countries
a. Army installation suppliers will comply with DODD 5530.3 when receivers from other countries request services.
DODD 5530.3 assigns responsibility for controlling the negotiation and the conclusion of agreements with foreign gov-
ernments and international organizations by personnel of the DOD, its components, commands, or other organizational
elements, and assigns the authority to approve or conduct such negotiation and conclusion, or to delegate such authority
for specified categories of such agreements.
b. If a representative of a foreign government or international organization seeks support from an installation supplier
and has documentation of SECARMY authorizing the request, the ACOM or component that sponsored the SECARMY
authorization will serve as the mediator and representative for the agreement with the Army installation supplier. All
measurable and attributable incremental direct support costs would be reimbursable for the authorized foreign government
or international organization per DOD 7000.14–R, Volume 15.
Chapter 8
Intergovernmental Support Agreements
8–1. Purpose
The IGSA is designed to allow a military department to provide, receive, or share installation support services with State/lo-
cal governments if the Secretary determines that the agreement will serve the best interests of the department by enhancing
mission effectiveness or creating efficiencies or economies of scale, including by reducing costs. The IGSA should not be
confused with a typical IA under the Economy Act because the IGSA has different authorities and procedures. IGSA
requirements do not apply to existing authorities for grants and cooperative agreements with State and local governments.
8–2. Intent
a. Army suppliers will work to achieve IGSA objectives, which include: obtain savings or cost avoidance, maintain, or
improve installation support services to receivers, and strengthen meaningful, long term ties with communities and strate-
gic stakeholders via a simplified and standard process.
b. The Army will capitalize on this flexibility by forming partnerships with surrounding communities and agencies,
where possible. Partnerships and agreements will seek required capabilities (for example, automation, advanced technol-
ogy) that can be leveraged by installation suppliers. All partnerships must be validated as authorized under 10 USC 2679
prior to approval and execution.
c. Army policy is for Army installation suppliers to leverage partnerships of all kinds as a means to achieve innovative
solutions and efficiencies. Army installations and surrounding communities collaborate to mitigate budget and resource
shortfalls. An Army installation activity is typically the “receiver” in an IGSA, and the state/local government entity is the
“supplier.” The Army installation activity, as host, in turn leverages the support received via IGSA to provide efficient
services.
8–3. Authority
a. IGSAs are authorized by 10 USC 2679. The SECARMY delegated approval authority for IGSAs to the ASA (IE&E).
b. The seven principles of 10 USC 2679 state that IGSAs—
(1) Provide the ability to provide, receive, or share installation support services.
(2) Provide ability to sole source with state or local governments, which includes any agency or instrumentality of a
local government.
(3) May use wage grades normally paid by that state/local government for installation support services provided by a
state or local government for its own purposes.
(4) Must enhance mission effectiveness or create efficiencies or economies of scale including by reducing costs.
38 AR 5–9 • 17 April 2018
(5) Must be a pre-existing service, and the service must have followed the competitive process. This applies whether
the Army or the state/local government is the service supplier. Any contract for the provision of an installation support
service awarded by the Federal government or a state or local government pursuant to an IGSA must be awarded on a
competitive basis.
(6) Must exclude security guard or fire-fighting functions.
(7) Cannot exceed 10 years, but can be renewed, with ASA (IE&E) approval.
c. IGSAs authorized by 10 USC 2679 authority cannot be used to circumvent the requirements of Office of Management
and Budget Circular A–76 regarding public-private competitions.
8–4. Terminology
a. IGSAs are types of IAs that are executed between a U.S. Federal government activity and a state or local government
for the provision or receipt of services under the authority of 10 USC 2679. The IGSA is used to receive, provide, or share
an installation support service with a state or local government, where the state or local government currently provides the
service for its own residents or where the installation has excess capacity to provide the service off-post. The IGSA reflects
a relationship between the service component secretaries concerned and a state or local government that contains such
terms and conditions as the Secretary concerned considers appropriate and necessary to protect the interests of the United
States.
b. The term “installation support services” for IGSAs are those services, supplies, resources, and support typically
provided by a local government for its own needs and without regard to whether such services, supplies, resources, and
support are provided to its residents generally. The term does not include security guard or fire-fighting functions.
c. The term “local government” when developing IGSAs includes a county, parish, municipality, city, town, township,
local public authority, school district, special district, and any agency or instrumentality of a local government.
d. When referring to “State” in an IGSA, State will include the District of Columbia, the Commonwealths of Puerto
Rico and the Northern Mariana Islands, American Samoa, Guam, and the United States Virgin Islands, and any agency or
instrumentality of a State or Commonwealth.
e. The term “IGSA Technical Representative (IGSA–TR)” means an appointee who performs duties, functions, and
tasks for an IGSA in a manner similar to a contracting officer’s representative (COR) for a FAR contract to oversee per-
formance and timely receipt of service. The IGSA–TR requires training as a COR, at minimum.
f. The term “IGSA Manager (IGSA–M)” means an appointee who performs the administrative duties necessary for
execution of the IGSA, similar to that of a contracting officer, such as: notice to proceed, modification of scope, and price
negotiations. The IGSA–M requires the same online course as for a COR.
8–5. Intergovernmental Support Agreement specific responsibilities
a. The ASA (IE&E), or as applicable, his/her designee, is responsible for developing IGSA policy and approving IG-
SAs.
b. The ACSIM is responsible for program guidance and program-level oversight. The ACSIM:
(1) Serves as the Army staff element with primary responsibility for implementation and overall IGSA oversight, as
well as for coordination with HQDA and other service agencies.
(2) Publishes Army IGSA guidance.
(3) Serves as the program lead for communication synchronization, coordinating with Office of the Chief of Public
Affairs and Office of the Chief Legislative Liaison, as required.
(4) Receives and processes reports twice per year, as appropriate, to Army Senior Leaders, OSD, and Congress.
(5) Maintains a public-facing website, accessible to both Army personnel and community leaders, to facilitate concept
development and to provide current IGSA program information to stakeholders.
c. ACOMs, DRUs, ARNG and the Office of the Chief, Army Reserve are responsible for execution-level oversight and
implementation. Regular Army and Reserve Component Commanders of Installation Providers will–
(1) Disseminate information regarding IGSAs to subordinate commands.
(2) Identify/confirm primary and alternate POCs to OACSIM for IGSA coordination, and ensure an IGSA–TR and an
IGSA–M is appointed at every installation where the Army is a receiver of services from an IGSA. These individuals
perform roles similar to that of the Contracting Officer’s Representative and the Contract Specialist/Officer under the FAR,
respectively.
(3) Submit twice per year report for logistics-based IGSA proposals where the command/DRU element is based on
another command/DRU’s installation.
(4) Submit quarterly report to OACSIM per the most current guidance.
AR 5–9 • 17 April 2018 39
(5) Ensure early coordination with other commands for service provision. Where a local or state entity will be providing
a service on an Army installation through an IGSA whose proponent is other than Army, the other proponent maintains
IGSA reporting responsibility.
8–6. Procedures
a. Local commands and their Contracting Officers should review current, soon-to-expire installation support contracts,
for possible transition to an IGSA. Note that not all public-public partnerships will be appropriate for the use of IGSA
authority. Commands will not terminate an existing small business or AbilityOne® contract for the purpose of entering
into an IGSA. Local commands, in conjunction with their supporting contract offices, will coordinate with the Small Busi-
ness Administration or AbilityOne® on expiring contracts.
b. Local commands will conduct local command-level coordination during proposal development with their supporting
Staff Judge Advocate and Resource Manager, at a minimum, and shall conduct additional local coordination, as required.
Coordinate with the Small Business Advocate if the service under consideration for an IGSA affects an existing or follow-
on small business contract.
c. The IGSA approval process requires that proposals be routed from the originating local command to their respective
headquarters for review and approval. The local command will also forward a copy to OACSIM for concurrent review.
Concurrent review by OACSIM will afford opportunity to provide additional insight or guidance early in the proposal's
evaluation. OACSIM will not forward a proposal further without an endorsement from the local command’s headquarters.
d. An IGSA submittal will include a proposal and a CBA. The CBA will demonstrate a cost savings through the IGSA
partnership versus other courses of action. Commands may submit a copy of the statement of work with the proposal
package for a holistic presentation.
e. If the proposed IGSA is approved, the originating command will receive an approval letter signed by the ASA (IE&E)
or, if applicable, his/her designee. As of the date of publication of this regulation, the ASA (IE&E) is the sole approval
authority for all IGSA proposals. The approval letter will specify who is authorized to sign the IGSA transaction instrument
to implement approved proposals along with any other direction regarding IGSA implementation as deemed necessary.
Once this letter is issued, the agreement will be developed by the local command. A copy of the completed agreement
should reach the OACSIM within 90 days of IGSA execution by the Army and state/local government.
8–7. Intergovernmental Support Agreement payment procedures
a. The Army will process IGSA financial transactions through GFEBS. The payment method for IGSAs with local
governments will be made via the GFEBS Miscellaneous payments/collections process. The Prompt Payment Act (31
USC 3903) is applicable to the government payment process. All amounts payable under an IGSA will bear simple interest
unless paid within 30 days. Collections should be in accordance with the DOD FMR.
b. After an IGSA is signed by both the state/local government representative and the designated Army official, the
Army organization's accountable official will enter the transaction and attach the signed IGSA in GFEBS. The accountable
official will ensure these transactions are processed per the current GFEBS job aids, the DOD Guidebook for Miscellane-
ous Payments, and the most current DOD and Army financial operations procedures.
8–8. Management process
a. All activities will have an established process to monitor and manage IGSAs upon implementation of the agreements.
The intent for this process is to ensure that the Army is receiving exactly what is stated in the agreements. All IGSA
documentation will be retained at installation level for a minimum of six years for future audits.
b. Each installation will appoint, in writing, an IGSA–TR and a separate IGSA–M for each IGSA that will provide
installation support services. The IGSA–TR will report to a different Army official than will the IGSA–M to ensure sepa-
ration of duties and avoidance of conflicts of interest.
Chapter 9
Working Capital Fund Supplier-Receiver Relationships
9–1. Army Working Capital Fund base support services
a. The guidance in this regulation for allocating fully burdened nonproduction costs to receivers on AWCF installations
supersedes all previous Army guidance that stated non-Army tenants on AWCF installations reimbursed only for incre-
mental direct costs, while Army tenants reimbursed for incremental costs plus an assigned share of base support indirect
costs. AWCF suppliers charge indirect costs to DOD receivers on the same basis as for all receivers per the full cost
recovery business model.
40 AR 5–9 • 17 April 2018
b. This chapter contains policy for allocation of base support costs on AWCF installations. The AWCF installations
have both an industrial operations mission and a base operations support function. The AWCF host installation must re-
cover the costs associated with base operations in two ways: burdening the mission rates, and through reimbursement from
receivers. The DFAS–IN Regulation 37– 1 includes specific guidance for distributing base operations costs incurred by
AWCF activities. DFAS–IN 37–100 requires the distribution of these costs according to the appropriate indicator code.
Costs for AWCF installations can be separated into categories:
(1) Mission. AWCF mission products and services are reimbursable. Receivers on AWCF installations will be charged
the approved established rate for mission products and services (for example, depot supply, depot maintenance, and soft-
ware development) per the DOD FMR Volume 11B. An IA is not required for AWCF mission reimbursables.
(2) Troop Support. Soldier Support, identified as “indicator code 1” in the DFAS–IN Manual 37–100, is funded from
OMA and is generally non-reimbursable to Army receivers on AWCF installations per figure 2–1. Indicator code “1”
includes costs that are primarily for troop support activities that contribute to the morale and welfare of Soldiers. Installa-
tions do not charge these costs to mission overhead accounts, receivers, or satellites. These costs are reimbursed or direct-
funded by the applicable Operation and Maintenance, Army appropriation. Indicator 1 services requested by non-Army
receivers, however, would be reimbursable to those receivers.
(3) Base Support. All receivers, whether Army or non-Army, are responsible for paying incremental direct costs for
base support services received. Initially, all base operations costs (both funded and unfunded) should be charged to base
operations support accounts according to instructions in Defense Finance and Accounting Service Manual 37–100–FY.
Indicator code “2” costs include maintenance and services overhead costs. The code requires that installations record all
costs incurred in base operations cost accounts and then distribute them to mission activities, customers, tenants, satellites,
or commercial activities. The costs are ultimately charged to job orders using predetermined standard rates applied to direct
labor hours or another basis for distribution.
(4) General and Administrative. All AWCF receivers, whether Army or non-Army, with the exception of Defense
Working Capital Fund (DWCF) tenants per paragraph 9–3, pay a fair share portion of general and administrative costs.
Receivers will not be charged a portion of indirect costs when there is no relationship to the goods or services received
(for example, a receiver without military personnel will not be charged for indirect costs in support of the military personnel
office). Indicator code “3” includes general and administrative expenses. Installations distribute these costs by direct labor
hour (or other acceptable basis) generated in all mission, tenant, satellite, or residually funded base operations activities.
9–2. Army Working Capital Fund receiver responsibility
a. All AWCF receivers receiving support from Army suppliers funded from other appropriations are responsible for
the total amount agreed upon by any IA. An AWCF receiver is an organization that obtains operations and maintenance
financing via a full cost recovery business model by including these costs in its mission rates. These agreements will
account for all anticipated direct incremental costs. These agreements must display the portion of indirect costs the receiver
is responsible to pay. The method of allocation for indirect costs must be defined on the documentation.
b. AWCF tenants on AWCF installations receive reimbursable installation services on the same basis as “DWCF ten-
ants” per the DOD FMR Volume 2B, Chapter 9, and are subject to the reimbursement limitations within the FMR.
9–3. Defense Working Capital Fund receiver responsibility
a. Purpose. This paragraph provides guidance for Army APF installation suppliers that develop IAs with and collect
reimbursement from DWCF receiver activities.
b. Terminology. For the purpose of this paragraph, the supplier is defined as the host organization responsible for
providing the baseline service level on an installation. The host is the accountable organization, which is the unit that
controls the facility assets in the RPI. The accountable organization for real property is designated in the HQIIS.
c. Business Model. The DWCF activities operate under a “full cost recovery” business model as required by DOD
FMR, Volume 11A and Volume 11B. Cost recovery elements for a DWCF activity’s operating costs are included in the
standard sales price of a mission item or service (for example, maintenance, manufacturing, storage, and logistic ammuni-
tion/missile re-certification). The cost recovery elements in the DWCF activity’s rate include standard operating budget
expenses such as payroll and personnel travel, and also include installation services such as utilities, communication, and
transportation that are directly consumed by the DWCF activity’s operations and are measurable and directly attributable
to the DWCF activity.
d. Reimbursement Responsibilities. DWCF receivers must reimburse the host for all measurable and attributable costs
provided on behalf of the DWCF receiver. When a DWCF receiver requires support from a supplier, and the requested
support measurably increases the supplier’s cost of providing the support, the DWCF receiver is responsible to reimburse
for the actual cost attributable to the activity. It is possible that the presence of the DWCF receiver would not increase the
supplier’s direct costs, such as with provision of common-use infrastructure. If costs are not measurably increased by the
AR 5–9 • 17 April 2018 41
DWCF receiver’s presence, the supplier will provide the support on a non-reimbursable basis. Examples of non-reimburs-
able common-use infrastructure and common-use services include, but are not limited to: front gate guards during normal
business hours; the salary of the director of a Child Development Center; standard fire and emergency services; mainte-
nance of shared installation roads; and maintenance of shared parade fields and other common areas.
e. Shared facilities. When a DWCF receiver shares a facility with another receiver, the DWCF receiver will fund its
segregated actual cost via a separate IA with the supplier. When a DWCF receiver is funded by more than one appropria-
tion, or has a parent organization funded with multiple appropriations, the funding relationship with the supplier will be
determined by the preponderance of the receiver’s mission and type of funding at the supported location (for example, if
the primary mission and funding is DWCF, then the receiver will be supported as a DWCF receiver).
f. Facility sustainment. DWCF receivers must fund the sustainment of facilities, as well as any restoration or modern-
ization projects required for facilities that are exclusively occupied by DWCF receivers. The host installation and receiver
will work together to ensure the sustainment organization code and funding code recorded in the RPI indicates the appro-
priate treasury fund codes, which facilitates funding by DWCF receivers.
g. Other Appropriations. When a DWCF receiver shares a facility with a receiver funded by another appropriation, the
sustainment funding code for the facility will be designated in the RPI according to each receiver’s actual primary unit of
measure, such as square feet occupied. The RPI is able to capture designated square feet for multiple occupants of a facility.
Each organization in the shared facility will incur costs and will fund the appropriate percentage of costs as indicated by
the RPI.
42 AR 5–9 • 17 April 2018
Appendix A
References
Section I
Required Publications
AR 1–1
Planning, Programming, Budgeting, and Execution System (Cited in para 5–5b.)
AR 5–10
Stationing (Cited in para 2–7d.)
AR 5–18
Army Stationing and Installation Plan (Cited in para 6–4e.)
AR 11–2
Managers’ Internal Control Program (Cited in title page.)
AR 71–32
Force Development and Documentation (Cited in app D.)
AR 115–10
Weather Support and Services for the U.S. Army (Cited in para 2–4b(1)(c).)
AR 210–14
Installation Status Report Program (Cited in para 4–5b.)
AR 210–22
Private Organizations on Department of the Army Installations (Cited in para 2–4c(3).)
AR 215–1
Military Morale, Welfare, and Recreation Programs and Nonappropriated Fund Instrumentalities (Cited in para 1–9a.)
AR 215–8
Army and Air Force Exchange Service Operations (Cited in para 1–9a.)
AR 350–52
Army Training Support System (Cited in para 1–14.)
AR 385–10
The Army Safety Program (Cited in para 1–20b.)
AR 405–80
Management of Title and Granting Use of Real Property (Cited in para 2–2h.)
AR 420–1
Army Facilities Management (Cited in para 1–18c.)
AR 420–41
Acquisition and Sale of Utilities Services (Cited in para 1–18a.)
AR 550–51
International Agreements (Cited in title page.)
AR 600–20
Army Command Policy (Cited in para 1–27j.)
AR 930–1
Army Use of United Service Organizations, Inc., Services (Cited in para 2–4c(2).)
AR 930–5
American National Red Cross Service Program and Army Utilization (Cited in para 2–4c(2).)
DFAS–IN Manual 37–100
Financial Management (Cited in para 3–2c.)
AR 5–9 • 17 April 2018 43
DFAS–IN Regulation 37–1
Finance and Accounting (Cited in para 3–3a.)
DOD FMR 7000.14–R
Financial Management Regulation (Cited in para 2–4c(1).)
DOD Guidebook for Miscellaneous Payments
Available at http://www.dfas.mil. (Cited in para 8–7b.)
DODD 5160.58E
Recruiting Facilities (Cited in para 1–18c.)
DODI 1000.11
Financial Institutions on DOD Installations (Cited in para 2–4c(1).)
DODI 1000.15
Procedures and Support for Non-Federal Entities Authorized to Operate on DOD Installations (Cited in para 2–4c(3).)
DODI 1015.15
Establishment, Management, and Control of Nonappropriated Fund Instrumentalities and Financial Management of Sup-
porting Resources (Cited in para 7–2a.)
DODI 4000.19
Support Agreements (Cited in applicability.)
DODI 4165.70
Real Property Management (Cited in para 2–4b(2).)
DODI 5015.02
DOD Records Management Program (Cited in para 3–1g.)
DODM 5200.02
Procedures for the DOD Personnel Security Program (PSP) (Cited in para 7–2e.)
Executive Office of the President Memorandum M –12–18
Managing Government Records Directive (Cited in para 3–1g.) (Available at https://www.archives.gov.)
Federal Acquisition Regulation (FAR), Volume 3, Chapter 8
Standards for Recording Commitments and Obligations (Cited in para 4–4a(1).)
10 USC 2545
Definitions (Cited in para 2–4c(2).)
10 USC 2554
Equipment and other services: Boy Scout Jamborees (Cited in para 2–4c(2).)
10 USC 2679
Installation-Support Services: Intergovernmental Support Agreements (Cited in para 3–2b(4).)
31 USC 1535
Agency Agreements (Cited in para 3–4c.)
32 USC
National Guard (Cited in applicability.)
41 USC 6307
Contracts with Federal Government-owned establishments and availability of appropriations (Cited in para 4–4a(1).)
Section II
Related Publications
A related publication is a source of additional information. The user does not have to read a related publication to under-
stand this publication.
AFI 10–503
Operations: Strategic Basing
44 AR 5–9 • 17 April 2018
AR 10–87
Army Commands, Army Service Component Commands, and Direct Reporting Units
AR 15–1
Department of the Army Federal Advisory Committee Management Program
AR 25–30
Army Publishing Program
AR 25–50
Preparing and Managing Correspondence
AR 25–400– 2
The Army Records Information Management System (ARIMs)
AR 36–2
Audit Services in the Department of the Army
AR 190–9
Absentee Deserter Apprehension Program and Surrender of Military Personnel to Civilian Law Enforcement Agencies
AR 210–7
Personal Commercial Solicitation on Army Installations
AR 210–20
Real Property Master Planning for Army Installations
AR 350–19
The Army Sustainable Range Program
AR 350–38
Policies and Management for Training Aids, Devices, Simulators, and Simulations
AR 405–45
Real Property Inventory Management
AR 525–93
Army Deployment and Redevelopment
AR 570–4
Manpower Management
AR 690–200
Civilian Personnel General Provisions
AR 870–20
Army Museums, Historical Artifacts, and Art
DA Pam 25–1–1
Army Information Technology Implementation Instructions
DA Pam 415–28
Guide to Army Real Property Category Codes
DOD 1342.6–M
Administrative and Logistic Responsibilities for DOD Dependents Schools
DODD 2010.9
Acquisition and Cross-Servicing Agreements
DODD 3000.10
Contingency Basing Outside the United States
DODD 5100.01
Functions of the Department of Defense and Its Major Components
DODD 5100.03
Support of the Headquarters of Combatant and Subordinate Unified Commands
AR 5–9 • 17 April 2018 45
DODD 5530.3
International Agreements
DODI 1000.17
Detail of DOD Personnel to Duty Outside the Department of Defense
DODI 4165.14
Real Property Inventory (RPI) and Forecasting
DODI 5100.73
Major DOD Headquarters Activities
NGR 5–1
National Guard Grants and Cooperative Agreements
5 USC 105
Executive agency
5 USC 3341
Details; Within Executive or Military Departments
10 USC 101
Definitions
10 USC 117
Readiness Reporting System: Establishment; Reporting to Congressional Committees
10 USC 2548
Performance assessments of the defense acquisition system
10 USC 2604
United Seaman’s Service: cooperation and assistance
10 USC 2670
Use of facilities by private organizations; use as polling places
10 USC 2872a
Utilities and services
10 USC 3013
Secretary of the Army
10 USC 3062
Policy; Composition; Organized Peace Establishment
31 USC 1536
Crediting payments from purchases between executive agencies
Section III
Prescribed Forms
This section contains no entries.
Section IV
Referenced Forms
Unless otherwise indicated, DA Forms are available on the Army Publishing Directorate (APD) website
(https://armypubs.army.mil); DD Forms are available on DOD Form Management Program website
(http://www.esd.whs.mil/directives/forms/); and Standard Forms (SF) are available on the U.S. General Services Admin-
istration (GSA) website (http://www.gsa.gov)).
DA Form 11–2
Internal Control Evaluation Certification
DA Form 2028
Recommended Changes to Publications and Blank Forms
46 AR 5–9 • 17 April 2018
DA Form 2100
Memorandum of Understanding for Sale of Utilities and Related Services
DA Form 2101
Special Provisions A(S) Electric Service
DA Form 2102
Special Provisions B(S) Gas Service
DA Form 2103
Special Provisions C(S) Water Service
DA Form 2104
Special Provisions D(S) Sewage Service
DA Form 2105
Special Provisions E(S) – Steam Service
DA Form 2106
Special Provisions F(S) Refuse Collection and Disposal Service
DA Form 7683
Special Provisions G(S) Hot Water Service
DA Form 7684
Special Provisions H(S) Fuel Oil Service
DA Form 7685
Special Provisions I(S) Compressed Air Service
DA Form 7686
Special Provisions (J(S) Ice Service
DA Form 7687
Special Provisions K(S) Chilled Water Service
DA Form 7688
Special Provisions L(S) Liquefied Propane Gas Service
DD Form 448
Military Interdepartmental Purchase Request
DD Form 1144
Support Agreements
DD Form 1354
Transfer and Acceptance of DOD Real Property
FS Form 7600A
Interagency Agreement (IAA), General Terms and Conditions (GT&C) Section (Available at https://www.fiscal.treas-
ury.gov.)
FS Form 7600B
Order Requirements and Funding Information, Interagency Agreement (IAA) (Available at https://www.fiscal.treas-
ury.gov.)
NETCOM 5–4–1
Service level agreement (Available at https://army.deps.mil.)
SF Form 1080
Voucher for Transfers Between Appropriations and/or Funds
AR 5–9 • 17 April 2018 47
Appendix B
Catalog of Services
In conjunction with the DOD Financial Management Regulation, DODI 4000.19, related Army regulations, and command
funding guidance, suppliers are directed to define the standard services they provide to their receivers on a non-reimburs-
able basis. Catalogs may also include the standard reimbursable services that all receivers fund as routine operating ex-
penses. The supplier may tailor the catalog format to fit local requirements. The catalog must be kept current and accessible
to all receivers. The existence of a catalog reduces or eliminates the necessity to include non-reimbursable support catego-
ries in customer IAs; the IA may include a reference to the catalog and include only the reimbursable support and mission
unique exceptions for a customer. See figure B–1 and figure B–2 for a sample memorandum and catalog of services.
48 AR 5–9 • 17 April 2018
Figure B – 1. Memorandum
AR 5–9 • 17 April 2018 49
Figure B – 2. Catalog of Services
50 AR 5–9 • 17 April 2018
Appendix C
Installation Agreement Funding Annex Template
In conjunction with the DOD Financial Management Regulation, DODI 4000.19, related Army regulations, command
funding guidance, and local procedures, suppliers are directed to define the basis for reimbursement and standard units of
measure and rates for all reimbursable services. An initial funding annex is attached to an IA. Funding annex is then
annually reviewed and updated when the actual costs change significantly beyond normal inflation factors. The local com-
mand, in coordination with the receiver, determines in advance the percentage rate that represents significant change. The
following worksheet serves as a checklist for resource management officers as they develop and validate the funding
annexes and track billing and collections for supported customers (see fig C–1):
Figure C – 1. Installation agreement funding annex template
AR 5–9 • 17 April 2018 51
Appendix D
Installation Agreement Manpower Annex Template
Supplier manpower analysts will complete a manpower annex that is attached to the IA to validate and track non-reim-
bursable and reimbursable manpower requirements in support of receivers. Annexes are developed per AR 71– 32 and
USAMAA and the supplier’s manpower guidance. An initial manpower annex is attached to an IA. The manpower annex
is then annually reviewed and updated when the actual manpower requirements/costs change significantly. The local com-
mand, in coordination with the receiver, determines in advance what represents significant change. The following work-
sheet serves as a checklist for manpower analysts as they develop and validate the manpower annexes and continue to
track manpower workload and requirements for the supplier’s supported population and facilities (see fig D–1):
52 AR 5–9 • 17 April 2018
Figure D – 1. Installation agreement manpower annex template
AR 5–9 • 17 April 2018 53
Appendix E
Internal Control Evaluation
E–1. Function
This internal control evaluation will be used to determine compliance and functionality of the Army IA program and enable
evaluators to document areas for resolution.
E–2. Purpose
The purpose of this evaluation is to assist the Army Staff; Commanders of ACOMs, ASCCs, DRUs; Chief of the Army
Reserve; DARNG; senior leaders of agencies and activities; senior commanders of installations; and the unit managers
and internal control administrators at echelon in evaluating the key internal controls identified below in executing this
regulation and implementing the IA program. This evaluation is not intended to address all controls. Proponents may also
use this checklist as a benchmark for developing an agenda for site assistance visits to subordinate echelons.
E–3. Instructions
Answers must be based upon the actual testing of controls (for example, document analysis, direct observation, sampling,
simulation, and/or others). Answers that indicate deficiencies must be explained and the corrective action indicated in the
supporting documentation. These management controls must be evaluated at least once every five years by all assessable
units that are involved in the IA process. Certification that this evaluation has been conducted must be accomplished on
DA Form 11–2 (Internal Control Evaluation Certification).
E–4. Test questions
a. Has the assessable unit identified and appointed at least one individual to serve as IAM (see paras 1–12f, 1–27c,
1–27d, 4–1c)?
b. Are the supplier and receiver commanders, IAMs, budget analysts, manpower analysts, and functional proponents
obtaining sufficient training from available sources within the DOD per paragraph 4–1c(14)?
c. Are IAs updated per the termination date in the IAs, which is not to exceed nine years, as stipulated in DODI 4000.19
and this regulation? Also, do all IAs have an expiration date not to exceed nine years from the date they are signed by
both parties? IAs should no longer have an “indefinite” expiration date (see paras 4–4a(7), 4–6d(3), app C).
d. Has each party to a reimbursable IA reviewed the IA’s funding annex and billing statements annually for financial
impacts, continued accuracy, and to ensure the appropriate amounts have been adjusted for billing of action costs, as
necessary (see paras 2–6b, 4–4a(3), app C)?
e. Does the supplier provide a non-reimbursable baseline level of support on the same basis to all applicable receivers
without charge (see paras 1–15, 1–22b, 1–25c, 1–26c-e, 1– 27-c, table 2–1, fig 2–1, 2–2b, 2-3b, 2-3d, 2–4, 4-1c(a), 2–5,
6-3c, 6– 5, 6–6, 7-3a, 7-4c)?
f. Does the receiver budget for the amounts due, and does the supplier bill and make reasonable effort to collect for the
amounts due in quarterly allotments or as scheduled in the IA (see paras 1–27f, 2–2d, 2–4, 2–6, 3–3, 4–1b(6), 5–2c, 5–5)?
g. Is the supplier actually collecting the estimated reimbursable amounts that are owed per the IA and funding annex as
shown by a reconciliation between IA estimates, funding annex, historical execution data, automatic obligations, sales
order values, and earned revenue (cost transfers) and the MIPRs/GFEBS direct charge transactions received (see paras
2–2, 2–6f, 2–7, 3–2a, 4–1b, 4–1d(10), table 4–1, 4–4a(7), 5-3e)?
h. Does the supplier budget office elevate issues preventing billing and collection of reimbursement in a timely manner,
and is assistance with any issues provided via the chain of command (see paras 2–6e, 3– 7, fig 3– 1)?
i. Have the parties to the IAs reviewed the agreements in their entirety every three years and documented those reviews
per command/component procedures (for example, annotated a tracking spreadsheet, updated information in a database,
attached a MFR, attached an electronic mail concurrence, updated an automated site) (see paras 3–6b, 4–4b, 4–6d(2))?
j. Do the supplier and receiver maintain a record of active IAs, and copies of expired reimbursable IAs to support
financial audits for a minimum of six years as required by DODI 5015.02 and Federal archiving requirements (The G-
Invoicing platform will serve as the repository and database of record once implemented.) (see paras 1–27i, 3–1f, 4–
1c(11), 5–6d)?
k. Before the effective date of a stationing or unit activation of a new receiver on post, has the supplier and new receiver
initiated an IA per DODI 4000.19, AR 5–10, and AR 5–9 (see paras 1–27i, 2–7d, 4–6b, fig 4–1, 7–1, 7–6b)?
l. Has customer feedback on the proposed baseline and common-use infrastructure support been addressed and consid-
ered (for example, through coordination, partnership councils, forums, and other ways of supplier-receiver communica-
tion) (see paras 2–1a3-6f, 4-1a, 4-1c(10), 4-1f(3)(a), 5-1b, 5-4c, 6-4f)?
54 AR 5–9 • 17 April 2018
m. Are the proposed reimbursements based on allowable costs consistent with the DOD FMR, DODI 4000.19 and the
intent of this regulation (see paras 2–2, 2–4, table 2–1, fig 2–1)?
n. In the case of a significant increase or decrease in requirements, levels of support, or the reimbursement amount, is
the supplier or receiver provided sufficient lead time to program and/or budget for the increase (see paras 3–5b, 3–6c, 5–
5h)?
o. Do the supplier and receiver provide adequate lead time when terminating IAs (for example, 180 days without reim-
bursable manpower, and two years with reimbursable manpower involved) (see paras 3–2d, 4–4c(10), 4–6d-f, fig 3–1)?
p. Do the IAs contain the receiver’s reimbursable classification as either a reimbursable or non-reimbursable customer
under the applicable category (Army, AWCF, non-Army DOD, non-DOD Federal, non-Federal Public, non-Federal Pri-
vate, and so forth) (see para 4–4a(2))?
q. Do the IAs contain the minimum required data and correct approval authorities (see para 4–2c)?
E–5. Supersession
This is a new checklist and is to be used for the internal control evaluation. The previous version of AR 5–9, dated 16
October 1998, did not include a checklist.
E–6. Comments
To make this checklist a more useful tool for evaluating management controls, submit comments to: Headquarters, De-
partment of the Army (ACSIM–RDF), 600 Army Pentagon, Washington, DC 20310–0600.
AR 5–9 • 17 April 2018 55
Glossary
Section I
Abbreviations
AAFES
Army and Air Force Exchange Service
ACOM
Army command
ACSIM
Assistant Chief of Staff for Installation Management
AFH
Army Family Housing
AFHO
Army Family Housing Operations and Maintenance
AFRC
Armed Forces Reserve Center
AMC
U.S. Army Materiel Command
AMS
Army Management Structure
AOR
area of responsibility
APF
appropriated fund
AR
Army regulation
ARCYBER
U.S. Army Cyber Command
ARNG
Army National Guard
ARNORTH
U.S. Army North
ARSOF
Army Special Operations Forces
ASA (ALT)
Assistant Secretary of the Army (Acquisition, Logistics and Technology)
ASA (FM&C)
Assistant Secretary of the Army (Financial Management and Comptroller)
ASA (IE&E)
Assistant Secretary of the Army (Installations, Energy and Environment)
ASA (M&RA)
Assistant Secretary of the Army (Manpower and Reserve Affairs)
ASCC
Army service component command
ASD(EI&E)
Assistant Secretary of Defense for Energy, Installations, and Environment
56 AR 5–9 • 17 April 2018
ASIP
Army Stationing and Installation Plan
AT
annual training
AWCF
Army Working Capital Fund
C4IM
command, control, communications, computers and information management
CAR
Chief, Army Reserve
CBA
cost benefit analysis
CG
Commanding General
CHRA
Civilian Human Resources Agency
CIO/G – 6
Chief Information Officer, G–6
CME
contractor manpower equivalent
CNGB
Chief, National Guard Bureau
COE
Chief of Engineers
COI
community of interest
CONUS
continental United States
COR
contracting officer’s representative
CSA
Chief of Staff, Army
D&F
determination and findings
DA
Department of the Army
DARNG
Director, Army National Guard
DCS
Deputy Chief of Staff
DD
Department of Defense (Form)
DLA
Defense Logistics Agency
DOD
Department of Defense
AR 5–9 • 17 April 2018 57
DODAAC
Department of Defense Activity Address Code
DODD
Department of Defense directive
DODI
Department of Defense instruction
DRU
direct reporting unit
DSCA
Defense Support to Civil Authorities
DWCF
Defense Working Capital Fund
FAR
Federal Acquisition Regulation
FMAT
Financial Management Augmentation Team
FMR
Financial Management Regulation
FMS
Financial Management Service
FOA
field operating agency
FS
Fiscal Service
FSM
Facility Sustainment Model
FTE
full-time equivalent
G&A
general and administrative
GCMCA
General Court-Martial Convening Authority
GFEBS
General Fund Enterprise Business System
G-Invoicing
Government-Invoicing
GS
General Schedule
GT&C
general terms and condition
HQDA
Headquarters, Department of the Army
HQIIS
Headquarters Installation Information Management System
HR
human resources
58 AR 5–9 • 17 April 2018
HUMINT
Human Intelligence
IA
installation agreement
IAA
Interagency Agreement
IAM
installation agreements manager
ICS
Intermediate Command Summit
IDT
inactive duty training
IGSA
Intergovernmental Support Agreement
IGSA–M
Intergovernmental Support Agreement Manager
IGSA–TR
Intergovernmental Support Agreement Technical Representative
IMCOM
U.S. Army Installation Management Command
ISR
installation status report
ISR–S
installation status report-services
IT
information technology
JROTC
Junior Reserve Officer Training Corps
KBTU
kilowatt hour British thermal unit (BTU)
LandWarNet
Land Warrior Network
LRC
Logistics Readiness Center
MEDCOM
U.S. Army Medical Command
MFR
memorandum for record
MIPR
military interdepartmental purchase request
MOA
memorandum of agreement
MOU
memorandum of understanding
NAF
nonappropriated fund
AR 5–9 • 17 April 2018 59
NAFI
nonappropriated fund instrumentality
NEC
Network Enterprise Center
NETCOM
U.S. Army Network Enterprise Command
NFGI
non-Federal Government-Intergovernmental
OACSIM
Office of the Assistant Chief of Staff for Installation Management
OCONUS
outside the continental United States
OMA
Operations and Maintenance, Army
OSD
Office of the Secretary of Defense
PA
Primary Agency
PMG
Provost Marshal General
POC
point of contact
POM
program objective memorandum
POP
period of performance
PPBE
planning, programming, budgeting and execution
R&M
restoration and modernization
RC
Reserve Component
RDTE
Research, Development, Test, and Evaluation, Army
RFP
Recruiting Facilities Program
RMO
resource management officer
ROTC
Reserve Officer Training Corps
RPAO
real property accountable officer
RPI
Real Property Inventory
RSC
regional support command
60 AR 5–9 • 17 April 2018
SAG
sub activity group
SC
senior commander
SECARMY
Secretary of the Army
SECDEF
Secretary of Defense
SES
senior executive service
SF
Standard Form
SLA
service level agreement
SOCOM
U.S. Army Special Operations Command
SRM
sustainment, restoration and modernization
SROTC
Senior Reserve Officer Training Corps
TSS
Training Support System
USACC
U.S. Army Cadet Command
USACE
U.S. Army Corps of Engineers
USAMAA
U.S. Army Manpower Analysis Agency
USAR
U.S. Army Reserve
USC
United States Code
USPFO
U.S. Property and Fiscal Office
Section II
Terms
Ability One
The AbilityOne® Program is among the largest sources of employment, on Federal contracts, for individuals who are blind
or have significant disabilities in the United States. Established in 1938, the program is administered by the U.S. Abil-
ityOne Commission®, an independent Federal agency, with assistance from National Industries for the Blind and
SourceAmerica®. Additional information is available at: http://www.abilityone.gov/media_room/docu-
ments/2016_aofactsheet_final.pdf.
Administrative and Logistical Support
Professional, technical, administrative, logistical, and/or base operating support (to include necessary infrastructure) that
is performed in, or provided directly to, the headquarters of a Combatant Command, or subordinate unified command, to
perform the headquarters assigned mission effectively, and as otherwise directed.
AR 5–9 • 17 April 2018 61
Area of responsibility
The geographical area associated with a combatant command within which a geographic combatant commander has au-
thority to plan and conduct operations.
Army special operations forces
Those Regular Army and Reserve Component Army forces designated by the Secretary of Defense that are specifically
organized, trained, and equipped to conduct and support special operations.
Base operations support
This term refers to the resources programmed and budgeted in SAG 131 for operating and maintaining Army installations
(major, minor, stations, others). Base operations are those common-service support functions, regardless of the appropri-
ation or fund account from which they are financed.
Base Support Installation
An installation designated to provide support to DSCA operations or receivers.
Baseline level of support
The level of base operations support provided consistently to all installation receivers per approved HQDA requirements
generation metrics and data, available resources, overall installation mission priorities and funding guidance.
Baseline level services directory
A customer-facing document that provides a list of non-reimbursable LRC services for delivery in the year of execution.
The standards set customer expectations and assist LRCs in managing costs and assessing service quality, installation
readiness, and aid in modeling efforts to forecast LRC program requirements.
Basis for reimbursement
A methodology and dollar value for a defined unit of service or product (for example, KBTU $3,600.00 per KBTU annually
per square foot of occupied office space, $800 per each occurrence) documented in an IA, usually in a funding annex,
between a supplier and receiver.
Best value
The source that provides the most advantageous benefits to the DOD, including all factors that influence effectiveness and
life cycle cost of the support.
Catalog of services
A receiver-facing document that lists the base operations, infrastructure, administrative, logistical, operational, training,
C4IM services and other types of support that a supplier provides to receivers at the baseline non-reimbursable level of
service. Catalogs are designed to familiarize receivers with the services available from the supplier and to set expectations
for the levels of service available without charge. An accurate and timely catalog of services enables the receiver to more
effectively plan, program, and budget for any above baseline or mission unique services required, and simplifies the IA
development process for documenting any recurring reimbursable services the receiver requests.
Common servicing
Support performed by one activity for another activity for which payment is not required from the activity receiving the
support.
Common–use infrastructure
The roads, grounds and facilities on an installation that are available to all authorized personnel and are not provided for
the exclusive use of any subset of the authorized personnel. Common-use infrastructure is maintained by the installation
owner (for example, land-holding command).
Community of interest
An informal grouping of subject matter experts from within different DOD and Army activities that naturally and fre-
quently interact, share best business practices and collaborate to resolve issues because of a common interest or goal in a
specific area of policy, program, or procedure (for example, IA management, real property audit readiness, training/range
management, sustainable energy, Family programs)
Contingency operation
A military operation that is either designated by the Secretary of Defense as a contingency operation or becomes a contin-
gency operation as a matter of law (10 USC 101).
62 AR 5–9 • 17 April 2018
Department of Defense Activity Address Code
A six position code that uniquely identifies a DOD unit, activity, or organization that has the authority to requisition,
contract for, receive, have custody of, issue, or ship DOD assets, or fund/pay bills for materials and/or services. The first
positions of the code designate the particular Service/Agency element of ownership. The DODAAC is used to identify
discrete buyers and sellers within DOD automated invoicing systems (for example, G-Invoicing).
Department of Defense Components
Organizational units or divisions of the OSD, to include the Military Departments, the Joint Staff, the Unified Commands,
the Defense Agencies, Army Reserves, ARNG, Navy and Marine Corps Reserves, Air Force Reserves, Air National
Guards, and the DOD Field Activities.
Determination and finding
Documentation that the requirements of the Economy Act have been met. Also called Economy Act D&F. A signed IA
within the DOD fulfills the D&F requirement. IAs with non-DOD Federal agencies require a separate D&F statement that
provision of support is in the best interests of the U.S. government.
Direct cost
The cost of resources directly consumed by an individual activity (for example, provision of a service). A cost that is
specifically identified with a single cost object (for example, consumption of electricity by a receiver).
Direct incremental costs
The cost of resources directly consumed by an individual activity that would not have been consumed if the individual
activity did not require them or a cost that is specifically identified with a single cost object. Also includes the increase or
decrease in costs that would result from a decision to increase or decrease output level, to add a new service or task, or to
change any portion of operations, that is directly related to a single cost object (for example, receiver).
Economy Act
The Economy Act (31 USC 1535) provides authority for Federal agencies to order goods and services from major organ-
izations within the same agency or other Federal agencies and to pay the actual costs of those goods and services. The
Congress passed the Act in 1932 to obtain economies of scale and eliminate overlapping activities of the Federal Govern-
ment. Within the Department, an activity within a DOD Component may place an order for goods or services with (1)
another activity within the same DOD Component, (2) another DOD Component, or (3) with another Federal agency. All
IAs for support provided to, or received from, Federal agencies must also comply with 31 USC 1535 (also known as The
Economy Act).
Enclave
Properties licensed to the Army National Guard or Army Reserve as Training or Support Centers that are co-located on
Regular Army installations.
Executive Agent
The Head of a DOD Component to whom the Secretary of Defense or the Deputy Secretary of Defense has assigned
specific responsibilities, functions, and authorities to provide defined levels of support for operational missions, or admin-
istrative or other designated activities that involve two or more of the DOD Components. See Non-Economy Act order.
Facility sustainment
The maintenance and repair work required to keep buildings and structures in good working order or maintained at status
quo. It includes regularly scheduled maintenance (for example, routine checks and repair of plumbing, electrical systems,
heating, ventilation and air conditioning, and major repairs of facility components that are expected to occur periodically
throughout the life cycle of facilities).
Federal agency
An executive agency as defined in 5 USC 105, including the U.S. Postal Service and the Government Accountability
Office, but not including the DOD or DOD Components.
Fiscal Service Form 7600
The standard Interagency Agreement (IAA) is comprised of two sections, the General Terms and Conditions (GT&C)
Section A, and Order Requirements and Funding Information (Order) Section B.
Functional area
A subject matter domain within a HQDA or ACOM/component staff element.
AR 5–9 • 17 April 2018 63
Functional Coordinating Document
A supplemental form available for use within a subject matter domain, which a functional proponent may use to support
an IA with additional details, or to help build customer requirements for an IA. Functional coordinating document does
not replace an IA.
Functional proponent
A staff principal or action officer within an HQDA or command/component staff element responsible for providing subject
matter expertise.
General terms and conditions
The general terms and conditions is the partnership section, section A, of the Interagency Agreement (IAA) Form 7600. It
sets the relationship between the trading partners and identifies the agencies entering into the agreement, the authority
permitting the agreement, and the agreement action, period, and type.
Government Components
Organizational units, departments, or agencies within the U.S. government or within state and local government that are
outside of the DOD, to include cooperative administrative support units.
Government–Invoicing (G–Invoicing)
The secure, web-based centralized service that more efficiently manages G-Invoicing from purchase order or IA through
payment notification. Referred to as “G-Invoicing,” the platform creates a consistent automated process and repository
for IAs with a link to the reimbursable work orders associated with the agreement. Formerly called Invoice Processing
Platform.
Government–Invoicing user/administrator
An individual assigned to administer the G-Invoicing application for a command/component, in one or more designated
role(s).
Host
The supplier that exercises administrative jurisdiction over the real property where the receiver is operating at the time the
requested support is provided. A host is the land-holding installation or supporting activity that has management control
over facilities and administrative and logistical support provided to receivers and supported activities.
Indicator 1 costs
In the context of support on AWCF installations, these are costs that are primarily for troop support activities that contribute
to the morale and welfare of Soldiers. Installations do not charge these costs to mission overhead accounts, customers,
tenants, or satellites. These costs are reimbursed or direct-funded by the applicable Operation and Maintenance, Army
appropriation.
Indirect costs
The cost of resources, including overhead, that support more than one cost object (for example, not consumed by a single
cost object). Sometimes referred to as overhead or general and administrative costs, these are costs that cannot readily be
identified to a specific receiver.
Inherently Governmental
A function that is so closely related to the public interest as to mandate performance by Federal government employees
versus contractors.
Installation
An aggregation of contiguous or near contiguous, real property holding commanded by a centrally selected commander.
Installations represent management organizations. An installation may be made of one or more sites. (AR 600–20)
Installation agreement
A reimbursable or non-reimbursable inter-service, intra-service, intragovernmental, or intergovernmental support agree-
ment pertaining to Army installation-related support and services.
Installation Agreement Manager (IAM)
The individual in an organization designated to administer and promote the installation agreement program, and serve as
the single point of contact for installation agreement matters. The IAM is a government employee, military, or DA civilian,
designated by the commander. The IAM is the focal point and subject matter expert for an office, activity, organization,
command or unit, whether providing or receiving the support.
64 AR 5–9 • 17 April 2018
Installation Agreements Manager Working Group
An ACSIM-led team of support agreement managers from across the Army that meets periodically to share best business
practices, discuss emerging policies and issues, and seek continuous process improvement of the Army’s support agree-
ment program.
Installation Contract
A voluntary arrangement based on the FAR between two or more parties that is enforceable by law as a binding legal
agreement for services between the government and a private supplier.
Installation status report–services
A reporting process that focuses on evaluating the cost and quality of support services provided on a reporting organization.
ISR–S data comprises 11 major service areas: command support, housing, Soldier and Family support, logistics, infra-
structure support, natural infrastructure support, security services, IT, human resources management, mission support, and
health services. ISR–S supports leadership at all levels with a decision support tool that evaluates the cost and quality of
providing services at Army installations worldwide. ISR–S assess installation service quality against established Army
standards as well as the cost to provide the service and communicates the conditions of installation services to Army, OSD,
and Congressional leaders.
Intergovernmental support agreement
A legal instrument used to receive, provide, or share an installation support service with a state or local government, where
the State or local government currently provides the service for its own residents.
Intergovernmental support agreement manager
An appointee who performs the administrative duties necessary for execution of an IGSA and serves as the focal point or
single point of entry for initiation and exit / termination of an IGSA; the IGSA–M is similar to a contracting officer.
Intergovernmental support agreement technical representative
An appointee who performs duties, functions, and tasks for an IGSA to oversee a municipality’s performance and timely
receipt of service; the IGSA–TR performs duties in a manner similar to a Contracting Officer’s Representative for a Federal
Acquisition Regulation contract.
Inter–service support agreement
A legal instrument reflecting services provided by one DOD Component to a DOD Component of another Military Service
or a defense agency.
Intragovernmental support agreement
A legal instrument reflecting the support provided by a DOD Component to a non-DOD Federal agency and vice versa.
This does not include support provided to or received from foreign governments.
Intra–service support agreement
A legal instrument reflecting services provided within the same DOD Component (for example, provided by one Army
activity to another Army activity).
Land Warrior Network
A universally accessible, standardized, protected, and economical network enterprise that seamlessly delivers network
capabilities and services supporting the Army’s Joint, interagency, intergovernmental, multinational operations, and busi-
ness missions.
Land–holding commands
ACOMs that have the real property accountability for Army installations.
Local government
A term referring to a non-federal county, parish, municipality, city, town, township, local public authority, school district,
special district, and any agency or instrumentality of a local government within any of the 50 states that comprises the
United States.
Managerial estimate
The use of one or more methods to calculate reasonable cost allocation using best business practices when standard meth-
ods such as Total Population or Square Footage do not accurately identify cost relationships. Examples include the number
of transactions, engineering estimate, and so forth.
AR 5–9 • 17 April 2018 65
Manpower analyst
The manpower analyst that provides guidance and assistance regarding the development and conclusion of IAs and related
manpower impact assessments. The analyst develops or validates Manpower Annexes to the IA and initiates action to
ensure transfer of the approved manpower resources from, or to, the appropriate Command, DOD Component, non-DOD
Federal Agency, or Federally-recognized Indian tribe. The analyst assists the IAM, RMO and Functional Proponent in
determining the number of FTE reimbursable positions required to support a receiver that must be documented in an IA
and charged as a recurring reimbursement to the receiver.
Memorandum for record
A memorandum used to show the authority or basis for an action take. An MFR is used to document informal meetings or
telephone conversations when official business was conducted.
Memorandum of agreement
A general format used to document reimbursable support, or at higher echelons, a transfer of resources.
Memorandum of understanding
A general format used to document issues of general understanding and broad concepts between two or more parties that
do not involve reimbursement.
Military interdepartmental purchase request (MIPR)
An order issued by one military service to another to procure services, supplies, or equipment for the requiring service.
The MIPR (DD Form 448) may be accepted on a direct citation or reimbursable basis. It is an “Economy Act” 31 USC
1535 and 31 USC 1536 order subject to downward adjustment when the obligated appropriation is no longer valid for
obligation.
Miscellaneous payment
A miscellaneous payment is defined as a valid obligation of the government having one or more of the following attributes:
payment under special authoritative arrangements other than a formal contracting arrangement; payments authorized under
formal contracting arrangements that may necessitate other payment methods; payments and funding made by other Fed-
eral agencies under special authority that necessitates special billing/reimbursement conditions. Refer to DOD FMR Vol-
ume 10.
Mission operating expense
The amount that an organization budgets via internal spend plans for the cost of doing business. Operating expenses are
mission-driven commodities, administrative equipment, supplies, or services (for example, postage and fees, office copi-
ers, temporary duty travel, training). When mission operating services are provided by a host to a receiver, operating
expenses are listed as reimbursable on the IA.
Mission unique
Installation support required by a receiver that is different from the kind of support services, supplies, and equipment
normally provided or maintained by the host as standard. Consists of any goods and services directly related, or unique to,
mission performance (for example, postage, enhanced security services). Also includes any services outside the scope of
direct-funded base support requirements on Army installations. Examples include, but are not limited to, higher than stand-
ard levels of custodial services for a 24-hour mission, items that would deploy with the unit, property maintained on a unit
property book, special maintenance and repair requirements, specialized intelligence equipment, special operations forces
peculiar equipment, or laboratory equipment for medical facilities.
Non–Army location
A broad term that refers to an installation or site for which an entity outside the DA is the accountable organization for the
real property. A non-Army location could be on a non-Army DOD installation, a non-DOD federal facility, or a non-
federal facility.
Non–Department of Defense Federal receiver
An activity obtaining services that does not have an Army Unit Identification Code and is not considered an entity under
the DOD; the activity is considered U.S. Federal government organization.
Non–Economy Act orders
An order designating a DOD executive agent for an assigned area of support. See DODD 5101.1, DOD Execute Agent.
Non–Federal Government interest payments
Payments to Non-Federal Government entities for services rendered or items purchased for the Federal government. In-
cludes, but is not limited to, payment directly to State and local governments or through organizations funded by State or
66 AR 5–9 • 17 April 2018
local governments (for example, public universities, state hospitals). Non-profits and private universities are considered
vendors. Payments may include police, fire, and ambulance services.
Non–Federal receiver
An entity that is not a U.S. Federal government activity (for example, public-private partnership, State governments, Indian
tribes).
Non–reimbursable support
The cost of providing services that are within the mission of the supplier activity and are provided to all receivers, regard-
less of use, and for which individual use cannot be accurately measured, should be budgeted by the supplier activity and
provided to the receiver without charge (for example, common-use infrastructure and common-use services that would be
performed at the same level and cost whether or not the receiver existed).
Order
The funding document that creates a fiscal obligation when the requesting agency demonstrates a bona fide need and
provides the necessary product/service requirements; funding information is provided for both trading partners; and all
required points of contact sign to authorize the order. The order is not considered an IA. A FS 7600B and MIPR are
examples of an order.
Performance measure
An indicator that is causally related to and varies with the performance of an activity or service and can be used in decisions
to control or improve that activity or service.
Period of performance (POP)
The length of time that a contract or agreement is in effect.
Program Management Directive (PMD)
Sometimes used interchangeably with Resource Management Decision, this is a budget decision document issued during
the joint review of Service budget submissions by analysts of the OSD and the Office of Management and Budget. PMDs
reflect the decisions of the SECDEF as to appropriate program and funding to be included in the annual defense budget
request which is included in the President’s Budget. It also contains the decisions by SECDEF reflecting broad strategic
trades related to the program and resource levels identified in the POM. The PMD is developed during the budgeting phase
of the PPBE Process. DOD Components use the PMD to update their POM data sets which are then incorporated into the
Department’s Budget and Future Years Defense Program and submitted to Office of Management and Budget as part of
the President’s budget request.
Reach–back Support
Army-unique or supplemental services supplied by an Army installation to an Army organization that resides outside the
supplying installation’s real property boundaries. Army receivers at non-Army facilities typically require certain Army-
unique support available only from Army suppliers, such as military personnel services, and sometimes required supple-
mental Army reach-back support when the Army receiver’s host does not have the required capability, such as training
and range services, or family programs.
Real property inventory
The facilities and infrastructure that comprise the DOD real property holdings. The RPI database is the repository for
information pertaining to the facilities and infrastructure and is maintained by the Office of the Deputy Under Secretary
for Installations and Environment.
Receiver
The party requesting or obtaining support to the supplier. Synonymous with “Buyer.” The receiver may or may not also
be a tenant of an installation
Recurring reimbursable support
Support to occur with an expected rate of recurrence over time, normally one year or longer.
Regional support command
Subordinate commands of the U.S. Army Reserve Command with the responsibility to provide base operations and ad-
ministrative support to Army Reserve units within their geographic region, and sometimes referred to as a “virtual instal-
lation.”
AR 5–9 • 17 April 2018 67
Reimbursable
A service or commodity that is provided when the receiver agrees to reimburse the supplier for all identifiable and signif-
icant costs incurred by the supplier. Installation services and support are considered reimbursable when the receiver has a
reimbursable relationship with the supplier per the reimbursable criteria in this regulation and related DOD policy.
Reimbursable order
See Order.
Reimbursements to appropriations
Amounts earned and collected for property sold or services furnished, either to the public or another U.S. Government
activity. To be an appropriation reimbursement, the collection must be authorized by law for credit to the specific appro-
priation or fund account.
Requesting agency
The receiver activity that places an order for goods or services to another Federal agency or DOD Component. The term
is synonymous with and referenced throughout various Federal government agreements as the “ordering agency.” Also
synonymous with buyer or receiver.
Restoration and modernization
Routine programmed facility projects to repair or improve facilities within host priorities and available resources. Mission
unique R&M refers to projects requested by receivers to repair or enhance receiver facilities to accommodate a specific
mission requirement solely benefiting the receiver.
Satellite
An Army receiver that is geographically separated from the supporting host installation, but which is dependent upon that
installation for specified support, either as assigned by higher authority or through a mutually developed written IA. The
satellite receiver’s baseline support requirements are included in the supporting installation’s program and budget, and the
real property occupied by the receiver is normally recorded in the RPI of the geographically separate installation host.
Seller
The party offering or providing support to the receiver. Synonymous with “Supplier,” “Servicing Agency,” or “Performing
Agency.” The seller of goods and services may or may not also be the host of an installation.
Senior commander (SC)
An officer designated on orders from HQDA as the senior commander of an installation. Normally the senior general
officer at the installation. The SC’s mission is the care of Soldiers, Families, and civilians, and to enable unit readiness.
Service level agreement
A formal agreement between the customer(s) and the service provider specifying service levels and the terms under which
a service or a package of services is provided to the customer. SLAs are central to managing the quality of reimbursable
services delivered by an IT organization to a customer. (DA Pam 25–1–1)
Service provider
Synonymous with “supplier.” An entity or organization that delivers an installation or mission service or function to an-
other entity or organization.
Service support program
A discrete and measurable component program within an installation management service.
Service–common
Equipment, material, supplies, and services adopted by a Military Service for use by its own forces and activities. These
include standard military items, base operating support, and the supplies and services provided by a Military Service to
support and sustain its own forces, including those assigned to the Combatant Commands. Items and services defined as
Service-common by one Military Service are not necessarily Service-common for all other Military Services. See also
special operations-peculiar.
Servicing agency
The servicing agency is the provider activity that fills an order for goods or services from another Federal agency or DOD
Component. The term is synonymous with and referenced throughout various Federal government agreements as the “per-
forming agency.”
68 AR 5–9 • 17 April 2018
Special operations–peculiar
Equipment, material, supplies, and services required for special operations missions for which there is no Service-common
requirement. These are limited to items and services initially designed for, or used by, special operations forces until
adopted for Service-common-use by one or more Military Service; modifications approved by the Commander, SOCOM,
for application to standard items and services used by the Military Services; and items and services approved by the Com-
mander, SOCOM, as critically urgent for the immediate accomplishment of a special operations mission. See also Service-
common.
Stakeholders
A person, group, or organization that has interest or concern in Army IA; Stakeholders can affect or be affected by the
Army IAs’ actions, objectives, and policies.
Standard service costing
A costing and performance measurement methodology that relates the level of quality of a service to the cost of providing
that service
State Government
A term referring to a non-federal unit of government that specifically makes and enforces laws for any of the 50 states
comprising the United States.
Supplier
The party offering or providing support to the receiver. Synonymous with “Seller.” The supplier may or may not also be
the host of an installation.
Support
Supplies or services provided by a supplier to a receiver.
Tenant
The receiver that occupies the real property where requested support is provided.
Total government population
The estimated onboard strength of the total government population receiving services
Total population served
The estimated onboard strength of the total population, including government and contractors, receiving services.
Traceability
The ability to assign a cost directly to a specific activity or cost object by identifying or observing specific resources
consumed by the activity or cost object. Used interchangeably with the ability to measure and attribute a service to a
receiver.
Trading partner
A Treasury Department term for a party in an IA or reimbursable relationship (for example, a buyer and a seller of goods
and services are considered trading partners of each other).
Training Support System
The system of systems that provides networked, integrated, interoperable training support capabilities that are necessary
to enable operationally-relevant, full-spectrum, Joint, interagency, intergovernmental, and multinational training for Sol-
diers, units, and DA civilians anytime, anywhere.
Utility Agreement
A functional coordinating document used for all sales of utilities to Federal government agencies and Non Appropriated
Fund Instrumentalities (NAFI); not considered an IA. This form does not replace a DD Form 1144 or FS Form 7600A, but
may augment an IA with additional supporting details.
Utility Agreement – Special Provisions
Special provisions for electrical, gas, water, sew-age, steam, refuse collection/disposal, hot water, compressed air, ice,
chilled water, and liquefied propane gas services; not considered IAs.
UNCLASSIFIED PIN 000237–000