1. How DeCA is Funded May 2005

2. DeCA Funding How DeCA is Funded Commissary Operations Resale Stocks
Cash – DeCA Working Capital Fund
Surcharge
Other Items

3. How DeCA Is Funded DeCA Working Capital Fund Resale Stocks
Buys Inventory
Replenished When The Inventory Is Sold
No Appropriated Funds Required
Commissary Operations
Pays For Operating Costs
Pays For Capital Investment
Revenue: Appropriated Funds & Other Reimbursements
Surcharge Collections Trust Revolving Fund
Pays For Store Construction & Equipment, Maintenance & Repair, & Store-level IT
Funds Come From The 5% Added At The Cash Register

4. DeCA WCF - Resale Stocks
Supply Activity Group
Revenue = Sales Minus Discounts
Expense = Cost of Goods Sold
Inventory 16 Turns/Year
No Carryover of Unobligated Balance
Contract Authority

5. DeCA WCF - Commissary Ops
Non-Supply Activity Group
Transfer From Services O&M
AOB – Cost Authority
Depreciation
FTE
Mix FT/PT
Foreign National, Direct/Indirect
Foreign Currency Fluctuations
Unobligated Balance Issue

6. DeCA WCF - Commissary Operations
Sources of Revenue – FY 2005
($M)
Miscellaneous: $2.5M
Accessorial Charges – Europe $.5M
AETC Reimbursement $1.6M
American Express/Other $.4M
Total: $1,203.7

7. DeCA WCF - Commissary Ops
Cost of Operations – FY 2005
($M)
Total: $1,169.4

8. FY 1999-2007 Civilian & Military FTEs
Long-Term Trend
FY Civilian & Military FTEs
Down 15% Between FY99 & FY 07

9. CASH – DeCA WCF
Combined DeCA Comsy Ops
& Resale Stocks
7 – 10 Days
Resale – 1 Day of Cash
Comsy Ops - APF

10. DeCA Commissary Surcharge
Trust Fund
Apportionment
Obligations
Contract Authority
Revenue
Cash
BRAC Reserve Transfer
Change in Statute in 2002
Facilities
Information Technology
Store Equipment
Main & Repair Facility & Equipment

11. Surcharge Collections Trust Fund
Sources of Revenue – FY 2005
($M)
Miscellaneous: $2.5M
Accessorial Charges – Europe $.5M
AETC Reimbursement $1.6M
American Express/Other $.4M
Total: $272.4

12. Surcharge Collections Trust Fund
Uses of Funding – FY 2005
($M)
Total: $272.4

13. BRAC Reserve Receipt Account
The Defense BRAC Acts of 1988 (PL ) and 1990 (PL ) established Treasury BRAC Reserve Receipt Account 97*5195 for the proceeds on the sale of commissaries and NAF facilities.
Separate appropriation was needed to use the funds – never used.
Section 655 of the NDAA for Fiscal Year 2004 authorizes the Secretary of Defense to use amounts in the reserve account without appropriation by Congress.
As of Jan 04, the BRAC Reserve Receipt Account balance is $52.5M
$14.6M can be identified for commissaries.
March 17, 2004 USD Comptroller memo directed distribution of FY04 $31M, FY05 $24M and FY06 $15M, “until expended”.
P&R working transfer to Surcharge account.

14. National Defense Act of FY 2001
Public Law , 114 Stat. 1654A-59
Sec 2484 of Title 10 was amended: Commissary Stores: Use of Appropriated Funds to Cover Operating Expenses
Sec Use of Surcharges for Construction and Improvement of Commissary Stores
Effective Date: October 1, 2001