text: Chapter 2
  to support the Army's funding submission into phases of contingency operations
  the supplemental process. (predeployment and crisis action, deployment
  and initial combat actions, force buildup and
  combat operations, decisive combat
  operations, and redeployment).
  Generate data call to Army Commands, Army
  Service Component Commands and direct
  Distribute additional Supplemental funding to
  reporting units with detailed instructions on
  appropriation managers.
  submission requirements to generate mission
  critical funding requirements.
  Determine Headquarters Department of the
  Receive approved special funding which could
  Army (HQDA) funding requirements to cover
  include Rewards, Economic Support funds;
  potential shortfalls in all Army appropriations in
  and Reconstruction funds.
  consequence of contingency operations.
  Combine Army-wide requirements and HQDA Identify and fund all critical funding
  requirements to generate the Army’s requirements necessary to meet HQDA
  supplemental request. directed programs and priority projects.
  Defend Army supplemental requirements to Fund Army Commands based on approved
  Office of the Secretary of Defense and requirements in support of Army priorities and
  compete with other Services for supplemental mission critical requirements identified in the
  funding. supplemental data call.
  Fund Army Commands based on execution
  Defend Army supplemental requirements to
  rates and in support of mid-year review
  Congress.
  decisions.
  If required, develop requirements for bridge Develop and publish financial management
  supplemental in order to meet funding guidance to include types of funds authorized
  requirements until the supplemental is in the supplemental and other appropriations,
  approved. fund cites, and funding levels to distribute to
  operational and Army commands.
  Generate historical execution rates to estimate
  and validate future resource requirements.
  Develop cost models from historical data for
  contingency operations.
  2-80. The ABO, as part of the ASA (FM&C), is responsible for developing and publishing detailed
  funding guidance, which describes funding responsibilities by ACOM, establishment of cost categories,
  reporting format, reporting frequency, and authorized uses of the funds used in the contingency operations.
  Special emphasis in the guidance should anticipate potential anti-deficiency areas of interest based on prior
  lessons learned in order to allow commands to highlight and scrutinize certain expenditures. For example,
  add-on armor for vehicles (or any vehicle modification) requires Other Procurement, Army funding; use of
  OMA funding for any add-on armor to vehicles constitutes an ADA violation.
  The Army Requirements and Resourcing Board (AR2B)
  2-81. The AR2B serves as a senior Army leadership forum, through which the Secretary of the Army and
  Chief of Staff of the Army review Army policy and resource allocation issues, particularly those that come
  from the PPBE. The AR2B sets policy and approves guidance and priorities. Additionally, the AR2B
  approves the prioritization of Army programs, TAP, POM, and budget submissions to OSD and Congress.
  As part of the Operational Needs Statement process, the AR2B will validate requirements.
  OPERATIONAL FUNDING SUPPORT
  2-82. Funding at the operational or theater level is engaged in resourcing requirements; identifying,
  acquiring, and distributing funds; tracking, analyzing and reporting execution in support of stated