scope:

This policy applies to all DoD Components that support military family housing under the Military Construction (MILCON) program. Programs administered under the Military Housing Privatization Initiative (MHPI) are not required to follow this policy; however, support costs, such as environmental assessments and consultant fees, and other administrative costs, funded by the family housing O&M appropriation, fall within the parameters of this policy.

Purpose

The purpose of the account structure is to provide uniform procedures for consistently identifying, accumulating, and reporting family housing program costs. It is important that methods for computing costs for the family housing program are as uniform as practicable among the Department of Defense (DoD) Components. Such uniformity is essential to permit intra-DoD and inter-DoD Component program, budget, and cost comparison, irrespective of the management service, the agency, or the accounting system used at the installation. Cost identification and computation methods specified herein should minimize the accounting effort and detail required to compute costs. Costs for operating and maintaining family housing facilities will be identified as prescribed in this chapter and will be the basis for reports referenced herein.