Exhibit PBA-2 Air Operations ...............................................................................................................................................................................................................................1 Exhibit PBA-4 Land Forces ..................................................................................................................................................................................................................................4 Exhibit PBA-8 Training and Education .................................................................................................................................................................................................................7 Exhibit PBA-11 Reserve Forces ...........................................................................................................................................................................................................................8 Exhibit PBA-13 Transportation ...........................................................................................................................................................................................................................12 Exhibit PBA-17 Recruiting and Advertising ........................................................................................................................................................................................................14

The Army Reserve Flying Hour Program resources aviation training and operational requirements throughout the Army Reserve. Included are funds for fuel, consumable repair parts and depot level repair parts to maintain the fleet. The program supports both unit training and operations. Army Reserve fixed wing and rotary wing units support the requirements of the Combatant Commanders. Army Reserve fixed wing aircraft are an integral part of the military operational mission support airlift system on a daily basis.

Narrative Explanation of Changes (FY 2026 to FY 2027):

*Note: CH-47F Total Aircraft Inventory (TAI) includes 5 Operational Readiness Floats (ORF) in FY 2025 and FY 2026.

The Army Reserve Ground OPTEMPO resources Ground Tactical Vehicle Operations in Budget Activity 1 (SAGs 112 - 115); in the Modular Support Brigades, Echelon Above Brigades, Theater Level Assets, and Land Forces Operations Support Subactivity Groups. Included are funds for fuel, consumable repair parts, supplies, and depot level repair parts to maintain the fleet. The program is staffed by military and civilian personnel supporting both unit training and operations

FY 2025 FY 2026 FY 2027

T-1/T-2 T-1/T-2 T-1/T-2

ARMY Ground Operating Tempo (OPTEMPO) MILES Reqmnt Actuals Reqmnt Budgeted Reqmnt Budgeted

Live Training (Home Station & National Training Center) OPTEMPO Miles 1,209 855 1,209 843 1,209 764 Current Funding Estimate 1,084.0 536.7 1,151.0 572.8 916.9 540.3

Virtual Training (Close Combat Tactical & Unit Conduct of Fire Trainers)

OPTEMPO Miles 0 0 0 0 0 0

Current Funding Estimate 0.0 0.0 0.0 0.0 0.0 0.0

OPTEMPO Miles 0 0 0 0 0 0

Current Funding Estimate 0.0 0.0 0.0 0.0 0.0 0.0

Total Ground OPTEMPO 0 0 0 0 0 0

OPTEMPO Miles 1,209 855 1,209 843 1,209 764

Current Funding Estimate 1,084.0 536.7 1,151.0 572.8 916.9 540.3

Narrative Explanation of Changes (FY 2026 to FY 2027):

Home Station Training (Ground) (SAG: Multiple) $-30.9M - Decreases funding for home station training to include unit travel, Class IX repair parts and consumables to achieve core readiness requirements in support of Global Force Management Allocation Plan (GFMAP) requirements and priorities of the Continuous Transformation Readiness Model (CTRM) in support of Directed Readiness Table (DRT) mission requirements.

Efficiency – Workforce Optimization (SAG: Multiple) $-9.6M (-81 FTEs) - Reduces additional civilian personnel full-time equivalents and funding to continue optimizing the workforce in compliance with Executive Order 14210, “Implementing the President’s Department of Government Efficiency Workforce Optimization Initiative.” Adjustments include Operational Support (-44 FTEs) and Military Technician (-37 FTEs).

Chemical Defense Equipment Unit Level Support (SAG: 114) $-25.1M - Decreases a one-time FY 2026 cost increase for the Joint Service Lightweight Integrated Suit Technology (JSLIST) due to current on-hand and inventory requirements ($-20.8M) and decreases funding for cyclical replacement of JSLIST items due to the one-time increase that enabled the Army Reserve to buy down the equipment backlog in FY 2026 ($-4.3M).

Army Ground Operating Tempo (OPTEMPO) Miles (SAG: Multiple) - The FY27 budget will bring our units to a T-4 readiness level. This will require a longer train-up period for our soldiers before they can deploy, which could impact our ability to provide combat-ready forces to the Joint Force on time.

Funding supports United States Army Reserve (USAR) Soldier base pay, allowances, travel, and per diem (including Active Guard Reserve) to attend all institutional training including: Functional Training courses, Professional Military Education (PME), and Reclassification Duty Military Occupational Specialty Qualification (DMOSQ). Supports the USAR portion of operational training in support of the One Army School System (OASS) which includes the mission of augmenting TRADOC Initial Entry Training and ROTC instructor support.

Individual Training by Category:

FY 2025 Price Program FY 2026 Price Program FY 2027 Actuals Change Change Enacted Change Change Request

Specialized Skill Training 23,728.0 385.9 -1,917.9 22,196.0 644.9 -1,575.9 21,265.0

Professional Development 44,571.0 709.1 4,156.9 49,437.0 1,404.4 -3,010.4 47,831.0

Training Support 1,633.0 26.6 1,472.4 3,132.0 91.0 -2.0 3,221.0

Total 69,932.0 1,121.6 3,711.4 74,765.0 2,140.3 -4,588.3 72,317.0

Narrative Explanation of Changes (FY 2026 to FY 2027):

The change from FY 2025 to FY 2026 aligns resources based on USAR Institutional Training projected execution. Overall training seats decreased by 2,950 from 43,572 in FY26 to 40,622 in FY27.

The Operation and Maintenance, Army Reserve (OMAR) appropriation supports operations, logistics, engineering, administration and management support capabilities for the Army Reserve. Additionally, the OMAR appropriation supports installation management, maintenance of real property, and personnel support to retirees, veterans and their Families. Costs incurred in providing support include civilian pay, information systems, networks, telecommunications, supplies, fuel, equipment and base operations support. Funding is provided in two budget activities. Budget Activity One (Operating Forces) consists of the following Sub-Activity Groups: Land Forces, Land Forces Readiness, and Land Forces Readiness Support. Budget Activity Four (Administrative and Service-wide Activities) consists of the following Sub-Activity Groups: Logistics Operations and Servicewide Support. The OMAR budget request provides training and support for an end strength of 172,000 Soldiers and includes a mobilization operational tempo offset of zero for mobilized Soldiers. The OMAR Budget also provides funding for 9,656 Department of Army Civilian Full-time equivalents including 5,870 Military Technicians FTEs.

FY 2027 Narrative Explanation of Changes:Restoration and Modernization (R&M) Tails - Barracks (SAG: 132) $70.2 million – Increases funding to support Barracks Task Force initiatives to accelerate repairs to all poor and failing unaccompanied housing facilities to provide safe, clean and comfortable barracks and improve quality of life for Army Reserve Soldiers.

Information Technology Services Management (SAGs: 122, 131) $20.1 million – Increases funding for long haul circuit replacements in Army Reserve facilities supporting the Army’s unified network of a global information grid, and for Network Operations & Services and Non-Cloud Compute and Store across the Army Reserve.

Infrastructure Operations (SAG: 131) $15.2 million – Increases funding for electricity and other utilities ($6,768); and custodial, grounds maintenance, and pavement clearance ($6,679) to support over 700 Army Reserve facilities to align resources with historical execution.

Sexual Harassment/Assault Response and Prevention (SHARP) (SAG: 434) $12.0 million - Increases the number of FTEs for Sexual Harassment/Assault Response and Prevention (SHARP) by 81 ($11,043 thousand). This funding supports optimization efforts of the Independent Review Commission Sexual Assault in the Military in addition to associated travel, training, supplies, and equipment ($946 thousand).

Restoration and Modernization (R&M) (SAG: 132) $-118.4 million – Decreases funding to align with Army Reserve master plan requirements based on the completions of restoration and modernization projects including two Area Maintenance Support Activities (AMSA) in support of equipment readiness in Arden Hills, MN for the 88th Readiness Division (RD) and on Joint Base McGuire-Dix-Lakehurst, NJ for 99th RD projected for completion in FY 2026.

Home Station Training (SAG: Multiple) $-48.8 million – Decreases funding for home station training to include unit travel, Class IX repair parts and consumables to achieve core readiness requirements in support of Global Force Management Allocation Plan (GFMAP) requirements and priorities of the Continuous Transformation Readiness Model (CTRM) in support of Directed Readiness Table (DRT) mission requirements.

Sustainment (SAG: 132) $-41.3 million – Decreases funding to resource sustainment at 91% (76% excluding mandatory funding) of the Department of War Facilities Sustainment Model (FSM) and minimize risk to USAR facility inventory through routine maintenance and repairs and prioritizing annual investments in building system replacements such as boilers, heating/air conditioning systems, and roofing.

Chemical Defense Equipment Unit Level Support (SAG: 114) $-20.8 million – Decreases funding for one-time FY 2026 increase for Joint Service Lightweight Integrated Suit Technology (JSLIST) chemical defense equipment.

Efficiency – Workforce Optimization (SAGs: Multiple) $-12.4 million – Reduces additional civilian personnel full-time equivalents and funding to continue optimizing the workforce in compliance with Executive Order 14210, “Implementing the President’s Department of Government Efficiency Workforce Optimization Initiative.” Reductions include Operational Support (-180 FTEs), Military Technicians (-60 FTEs), Engineering Services (-2 FTEs), Information Technology Services Management (-2 FTEs).

TRANSPORTATION AND REDISTRIBUTION (T&R) - Provides funding for commercial transportation and dedicated contract support for the re-stationing of Army Reserve unit equipment and directed equipment lateral transfers among Army Reserve units in support of Command and Control realignment, unit conversions, Sustainable Readiness Model, Defense Support to Civil Authorities, and Homeland Defense. Funds directed redistribution of new equipment from Army Reserve New Equipment Fielding Facilities (NEFFs) to units and internal movement of other equipment and supplies. Covers port handling charges and over-the-ocean transportation charges for Army Reserve directed movement of supplies and equipment.

FY 2025 Price Program FY 2026 Price Program FY 2027 Second Destination Transportation (SDT) Actuals Change Change Enacted Change Change Request Major Commodity (Commodity Transported)

Military Supplies & Equipment 13.0 0.3 1.4 14.6 0.3 0.3 15.2 Mail Overseas 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Subsistence 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Base Exchanges 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Total Major Commodity SDT 13.0 0.3 1.4 14.6 0.3 0.3 15.2

Military Commands Military Traffic 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Surface 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Sealift 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Airlift 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Commercial Surface 13.0 0.3 1.3 14.6 0.3 0.3 15.2 Sea 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Air 0.0 0.0 0.0 0.0 0.0 0.0 0.0

Total Mode of Shipment SDT 13.0 0.3 1.3 14.6 0.3 0.3 15.2

Narrative Explanation of Changes (FY 2026 to FY 2027):

Increases funding to support the 515 additional lateral transfers based on projected requirements of Global Force Management Allocation Plan (GFMAP).

The Army Reserve recruiting force consists of 1,478 recruiting personnel. This funding resources headquarters operations, applicant meals, lodging and travel, GSA vehicles, equipment, and advertising. Also, supports the Army Reserve message through consistent branding and quality advertising to ensure the U.S. Army Reserve achieves its accession mission.

Narrative Explanation of Changes (FY 2026 to FY 2027):

Decreases funding to align resources with projected requirements based on a lower cost for applicant processing, travel, and meals.