A. Preface
Agencies are responsible for implementing and managing cost comparisons in accordance with the principles and procedures of Circular A-76 and this Supplement. On an annual basis, agencies may be asked by OMB to report on their inventories of commercial activities, those commercial activities that are exempt from cost comparison requirements in accordance with this Supplement, and the status of activities that are subject to cost comparison. Therefore, agencies should maintain an annual inventory of all commercial activities performed by in-house FTE, including, at a minimum, the following:
a. State
b. Location/organization unit
c. FTE
d. Commercial activity function code
e. Reason code
f. Year of cost comparison or conversion
g. CIV/FTE Savings
h. Annual dollar savings
i. Date of completed Post-MEO Performance Review
B. Reporting
The above is public information. The data may be summarized into reports for the Congress, the General Accounting Office (GAO), agency officials, OMB or the public.
C. FTE
Enter the number of authorized commercial activity FTE in the function or functions as of the date of the inventory. Inherently governmental FTEs are not reported.
D. A-76 Commercial activity functional codes
The Department of Defense has developed a comprehensive list of function codes for use in their A-76 inventory system. In applying these function codes Government-wide, the codes standardize the functional descriptions of activities and facilitate the aggregation of activities Government-wide and by agency.
E. A-76 reason codes
The following reason codes will be used in agency A-76 inventories. Agencies may add additional sub-groupings (A1, A2 for example) within any reason code, as deemed necessary.
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Code Explanation
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A Indicates that the function is performed by Federal employees and
is specifically exempt by the agency from the cost comparison
requirements of the Circular and this Supplement.
B Indicates that the activity is performed by Federal employees and
is subject to the cost comparison or direct conversion
requirements of the Circular and this Supplement.
C Indicates that the activity is performed by Federal employees,
but is has been specifically made exempt from the provisions of
the Circular and this Supplement by Congress, Executive Order or
OMB.
D Indicates that the function is currently performed by in-house
Federal employees and is in the process of being cost compared
or converted directly to contract or interservice support
agreement performance.
E Indicates that the function is performed in-house as a result of
a cost comparison.
F Indicates the function is currently being performed by Federal
employees, but a review is pending force restructuring decisions
(i.e., base closure, realignment, consolidation, etc.).
G Indicates that the function is prohibited from conversion to
contract because of legislation.
H Waiver issued.
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F. Maintenance of aggregate data
Agencies should maintain aggregate program implementation data by fiscal year, to include: total number of studies, FTE and dollar savings by conversion to contract, conversion to in-house or otherwise retained in-house. Agencies should also track total FTE studied and MEO savings generated.
A-76 Commercial Activition Functional Codes
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G--Social Services
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G001 Care of Remains of Deceased Personnel & Funeral Services
G008 Commissary Store Operation
G009 Clothing Sales Store Operations
G010 Recreational Library Services
G011 Morale, Welfare, and Recreation Services
G012 Community Services
G900 Chaplain Activities and Support Services
G901 Housing Administrative Services
G904 Family Services
G999 Other Social Services
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H--Health Services
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H101 Hospital Care
H102 Surgical Care
H105 Nutritional Care
H106 Pathology Services
H107 Radiology Services
H108 Pharmacy Services
H109 Physical Therapy
H110 Materiel Services
H111 Orthopedic Services
H112 Ambulance Services
H113 Dental Care
H114 Dental Laboratories
H115 Clinics and Dispensaries
H116 Veterinary Services
H117 Medical Records
H118 Nursing Services
H119 Preventive Medicine
H120 Occupational Health
H121 Drug Rehabilitation
H999 Other Health Services
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J--Intermediate, Direct or General Repair and Maintenance of
Equipment
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J501 Aircraft Maintenance
J502 Aircraft Engine Maintenance
J503 Missiles
J504 Vessels
J505 Combat Vehicles
J506 Noncombat Vehicles
J507 Electronic and Communication Equipment Maintenance
J510 Railway Equipment
J511 Special Equipment
J512 Armament
J513 Dining Facility Equipment
J514 Medical and Dental Equipment
J515 Containers, Textile, Tents, and Tarpaulins
J516 Metal Containers
J517 Training Devices and Audiovisual Equipment
J519 Industrial Plant Equipment
J520 Test, Measurement and Diagnostic Equipment
J521 Other Test, Measurement and Diagnostic Equipment
J522 Aeronautical Support Equipment
J999 Maintenance of Other Equipment
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K--Depot Repair, Maintenance, Modification,
Conversion or Overhaul of Equipment
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K531 Aircraft
K532 Aircraft Engines
K533 Missiles
K534 Vessels
K535 Combat Vehicles
K536 Noncombat Vehicles
K537 Electronic and Communication Equipment
K538 Railway Equipment
K539 Special Equipment
K540 Armament
K541 Industrial Plant Equipment
K542 Dinning and Facility Equipment
K543 Medical and Dental Equipment
K544 Containers, Textile, Tents, and Tarpaulins
K545 Metal Containers
K546 Test, Measurement and Diagnostic Equipment
K547 Other Test, Measurement and Diagnostic Equipment
K548 Aeronautical Support Equipment
K999 Other Depot Repair, Maintenance, Modification, Conversion or
Overhaul of Equipment
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P--Base Maintenance/Multifunction Contracts
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P100 Installation Operation Contracts (Multi-function)
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R--Research, Development, Test, and Evaluation (RDT&E)
Support
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R660 RDT&E Support
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S--Installation Services
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S700 Natural Resource Services
S701 Advertising and Public Relations
S702 Financial and Payroll Services
S703 Debt Collection
S706 Bus Services
S708 Laundry and Dry Cleaning
S709 Custodial Services
S710 Pest Management
S712 Refuse Collection and Disposal Services
S713 Food Services
S714 Furniture Repair
S715 Office Equipment Maintenance and Repair
S716 Motor Vehicle Operation
S717 Motor Vehicle Maintenance
S718 Fire Prevention and Protection
S719 Military Clothing
S724 Guard Service
S725 Electrical Plants and Systems Operation and Maintenance
S726 Heating Plants and Systems Operation and Maintenance
S727 Water Plants and Systems Operation and Maintenance
S728 Sewage and Waste Plants Operation and Maintenance
S729 Air Conditioning and Refrigeration Plants
S730 Other Utilities Operation and Maintenance
S731 Supply Operations
S732 Warehousing and Distribution of Publications
S740 Transportation Management Services
S750 Museum Operations
S760 Contractor-Operated Parts Stores & Civil Engineering Supply
Stores
S999 Other Installation Services
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T--Other NonManufacturing Operations
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T800 Ocean Terminal Operations
T801 Storage and Warehousing
T802 Cataloging
T803 Acceptance Testing
T804 Architect-Engineering
T805 Operation of Bulk Liquid Storage
T806 Printing and Reproduction
T807 Visual Information
T808 Mapping and Charting
T809 Administrative Telephone Services
T810 Air Transportation Services
T811 Water Transportation Services
T812 Rail Transportation Services
T813 Engineering and Technical Services
T814 Aircraft Fueling Services
T815 Scrap Metal Operation
T816 Telecommunication Centers
T817 Other Communications and Electronics Systems
T818 Systems Engineering and Installation of Communications
Systems
T819 Preparation and Disposal of Excess and Surplus Property
T820 Administrative Support Services
T821 Special Studies and Analysis
T900 Training Aids, Devices, and Simulator Support
T999 Other NonManufacturing Operations
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U--Education and Training
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U100 Recruit Training
U200 Officer Acquisition Training
U300 Specialized Skill Training
U400 Flight Training
U500 Professional Development Training
U510 Professional Military Education
U520 Graduate Education, Fully Funded, Full-time
U530 Other Full-time Education Programs
U540 Off-Duty (Voluntary) and On-Duty Education Programs
U600 Civilian Education and Training
U700 Dependent Education
U800 Training Development and Support
U999 Other Training Functions
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W--Automatic Data Processing
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W824 Data Processing Services
W825 Maintenance of ADP Equipment
W826 Systems Design, Development and Programming Services
W827 Software Services
W999 Other ADP Functions
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X--Products Manufactured and Fabricated In-House
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X931 Ordnance Equipment
X932 Products Made From Fabric or Similar Materials
X933 Container Products and Related Items
X934 Preparation of Food and Bakery Products
X935 Liquid, Gaseous and Chemical Products
X936 Rope, Cordage, and Twine Products; Chains and Metal Cable
Products
X937 Logging and Lumber Products
X938 Communications and Electronic Products
X939 Construction Products
X940 Rubber and Plastic Products
X941 Optical and Related Products
X942 Sheet Metal Products
X943 Foundry Products
X944 Machined Parts
X999 Other Products Manufactured and Fabricated In-House
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Z--Maintenance, Repair, Alteration, and Minor Construction
of Real Property
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Z991 Maintenance and Repair of Family Housing Buildings and
Structures
Z992 Maintenance and Repair of Buildings and Structures Other
Than Family Housing
Z993 Maintenance and Repair of Grounds and Surfaced Areas
Z997 Maintenance and Repair of Railroad Facilities
Z998 Maintenance and Repair of Waterways
Z999 Other Maintenance, Repair, Alteration, and Minor
Construction of Real Property
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