ARMY AR 37-100-91
ARMY MANAGEMENT STRUCTURE (AMS)
|Publication Date:||1 October 1990|
a. The Army Management Structure (AMS) is the official Army framework or common language for interrelating programming, budgeting, accounting, and manpower control through a standard classification of Army activities and functions.
b. The AMS satisfies the requirements of PL 84-863 Budget and Accounting Procedures Act to achieve
(1) Consistency in accounting and budgeting classifications.
(2) Synchronization between these classifications and organization structure.
(3) Support of budget justification by information on performance and program costs.
c. The AMS incorporates changes in the Congressional appropriation and DOD Defense Plan structures.
d. The AMS Regulation provides a basis for development and maintenance of edit tables in financial and manpower systems, including the AMS Maintenance System (located in Indianapolis, IN) and the AMSCO Database (located at the Pentagon).
e. The AMS regulation
(1) Establishes standard codes and terms for classifying financial resource transactions under applicable public law, as prescribed by AR 37-1.
(2) Establishes the level of detail and frequency for accounting and reporting of financial data, in accordance with AR 37-1.
(3) Prescribes performance factors for organizations and functions.