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DEPARTMENT OF THE ARMY

FISCAL YEAR (FY) 2027 Budget Estimates April 2026 Volume I

OPERATION AND MAINTENANCE, ARMY RESERVE JUSTIFICATION BOOK

The estimated cost of this report or study for the Department of War (DoW) is approximately $85,800. This includes $800 in expenses and $85,000 in DoW labor.

TABLE OF CONTENTS

Section I PBA-19 Appropriation Highlights ...................................................................................................................................................................................1 Section II O-1 O&M Funding by BA/AG/SAG ................................................................................................................................................................................9 O-1 O&M Funding by BA/AG/SAG ..............................................................................................................................................................................13 OP-32 Appn Summary of Price/Program Growth........................................................................................................................................................15 PB-31D Summary of Funding Increases and Decreases............................................................................................................................................18 PB-31R Personnel Summary.......................................................................................................................................................................................22 Congressional Reporting Requirements......................................................................................................................................................................25 OP-8 Part 1 Civilian Personnel Summary....................................................................................................................................................................28 OP-8 Part 2 Reimbursable Civilian Personnel Costs...................................................................................................................................................37 SAG 112 Modular Support Brigades...........................................................................................................................................................................................40 SAG 113 Echelons Above Brigade .............................................................................................................................................................................................50 SAG 114 Theater Level Assets...................................................................................................................................................................................................62 SAG 115 Land Forces Operations Support.................................................................................................................................................................................74 SAG 116 Aviation Assets ............................................................................................................................................................................................................85 SAG 121 Force Readiness Operations Support .........................................................................................................................................................................96 SAG 122 Land Forces Systems Readiness..............................................................................................................................................................................109 SAG 123 Depot Maintenance....................................................................................................................................................................................................118 SAG 131 Base Operations Support ..........................................................................................................................................................................................129 SAG 132 Sustainment, Restoration and Modernization............................................................................................................................................................146 SAG 133 Management & Operational Headquarters................................................................................................................................................................159 SAG 151 Cyber Activities - Cyberspace Operations.................................................................................................................................................................170 SAG 153 Cyber Activities - Cybersecurity.................................................................................................................................................................................179 SAG 421 Servicewide Transportation .......................................................................................................................................................................................188 SAG 431 Administration............................................................................................................................................................................................................197 SAG 432 Servicewide Communications....................................................................................................................................................................................208 SAG 433 Manpower Management............................................................................................................................................................................................217 SAG 434 Other Personnel Support...........................................................................................................................................................................................228

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DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Appropriation Highlights ($ In Millions)

FY 2025	Price	Program	FY 2026	Price	Program	FY 2027
Appropriations Summary	Actuals	Change	Change	Enacted	Change	Change	Request
Operation and Maintenance, Army Reserve	3,252.8	51.8	-47.8	3,256.8	51.9	-196.1	3,112.6
Description of Operations Financed:

The Operation and Maintenance, Army Reserve (OMAR) appropriation resources operations, training, logistics, engineering, administration, cybersecurity, cyberspace, and management support capabilities for the Army Reserve. The Army Reserve has one clear purpose: to deliver combat ready Soldiers and formations at time of need in support of the Army, the Joint Force, and the Nation. The FY2027 budget request continues to support department priorities while building ready combat formations; mobilizing and deploying on time and at scale; adapting, transforming, and modernizing; and investing in our Soldiers, Civilians, and Families.

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, repair parts, maintenance, equipment, base operations support, and facility sustainment. Funds support programs in two Budget Activities. Budget Activity 1 (Operating Forces) consists of the following Activity Groups: Land Forces, Land Forces Readiness, Land Forces Readiness Support, and Cyber Activities. Budget Activity 4 (Administration and Servicewide Activities) consists of the following Activity Groups: Logistics Operations and Servicewide Support.

The FY 2027 OMAR budget request provides training and support for an authorized end strength of 172,000 Soldiers to include 16,511 Active Guard and Reserve Soldiers. The OMAR budget also provides funding for 9,677 Department of Army Civilian Full-Time Equivalent employees to include 5,870 Military Technicians. The Army Reserve has four Readiness Divisions that provide base support functions and facility sustainment, along with 29 Major Subordinate Commands available to respond to Homeland Defense and full spectrum expeditionary missions worldwide. The Army Reserve has a physical presence across all 50 states, five territories, and over 20 countries. This presence is represented in the operation of 704 Army Reserve Centers, 107 Area Maintenance Support Activities, 75 Armed Forces Reserve Centers, 32 Equipment Concentration Sites, four Aviation Support Facilities, three Installations, two Sub-Installations, five Virtual Installations, and four Mission Command Training Centers. The Army Reserve establishes consistent standards across all Army Reserve installations and centers to improve the delivery of services for commanders, Soldiers, and their families.

The FY 2027 OMAR budget request of $3,112.6 million includes $51.9 million in inflation-driven price increases, and results in net program change of $-196.1 million. The decrease is primarily due to the completion of FY 2026 restoration and modernization projects. The FY 2027 discretionary budget request does not include $858.3 million in mandatory funding. The Total Obligation Authority for OMAR including mandatory (reconciliation) is $3,971.0 million.

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Appropriation Highlights ($ In Millions)

Overall Assessment:

The Army Reserve is essential to the fight – if the Army goes, we go. On any given day, nearly 9,000 Warrior Citizens are deployed globally across all Combatant Command theaters, with approximately 200 units activated – including a dedicated force of over 700 Soldiers supporting the Army and the Department of Homeland Security on our Southern Border. In addition to global and component command requirements, the Army Reserve stands ready to rapidly respond to domestic crises, with Soldiers and equipment in more than 1,000 communities nationwide. When it comes to supporting Defense Support of Civil Authorities (DSCA) operations, the Army Reserve is well-postured, offering capabilities such as logistics, medical, and full-spectrum engineering support.

Army Reserve support to the Army and joint and allied forces are critical in a contested logistics environment, where operations, facilities, and activities are targeted in the homeland, in transit, and in the theater. With eight of the Army's 14 Expeditionary Sustainment Commands and 95% of the Total Army's bulk fuel line-haul capacity, the Army Reserve is essential to set the theater for the Joint Force, enabling combat formations to seize and maintain initiative and extend operational reach in Large Scale Combat Operations (LSCO). Our units are pushing food, fuel, ammunition, and repair parts to Active, Army National Guard (ARNG), and Joint Force combat formations in contact.

The Army Reserve is a cost-effective provider of capabilities and specialties. Enhanced by civilian expertise acquired across businesses, industry and academia, bringing unique talents, skills, and capabilities while adding critical depth to the Army and the Joint Force. In a world increasingly defined by uncertainty and conflict, the Army Reserve will continue to drive on its purpose and – given adequate notice – continue to meet projected operational requirements. Preparing more than 172,000 Warrior Citizens and 9,677 civilians for large scale conflict is a significant task – particularly with 85% of the force serving on a part time basis. To deliver the capability our Nation needs, the Army Reserve's FY 2027 budget request is addressing chronic/persistent challenges to readiness: manning shortfalls, declining facility and equipment readiness, outdated stationing actions, and ineffective/inefficient use of our limited but critical collective training time.

DEPARTMENT OF THE ARMY

Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve

Appropriation Highlights ($ In Millions)

Mandatory Funding

Operation and Maintenance, Army Reserve $ in Thousands

Table 1: Funding Overview

	FY 2025	FY 2026	FY 2027
Discretionary	3,252,843	3,256,833	3,112,634
Mandatory	0	50,000	858,291
Total	3,252,843	3,306,833	3,970,925

Table 2: Mandatory Breakout

BLI	Bin Title	FY 2025	FY 2026	FY 2027
131	Warrior Ethos			31,644
132	Warrior Ethos			826,647
132	Quality of Life		50,000
Total		0	50,000	858,291

Mandatory Funding Justification

The FY 2027 request for Operation and Maintenance, Army Reserve (OMAR) includes $3,112,634 thousand of discretionary and $858,291 thousand of mandatory for a total of $3,970,925 thousand. The mandatory funds $826,647 thousand of facility sustainment, restoration, and modernization (FSRM) in support of Barracks Task Force initiatives by in accelerating 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. Additionally, resources sustainment of facilities and restoration of facilities in poor and failing condition. It also funds $31,644 thousand in FSRM, base operations support (BOS), and engineering support to mitigate poor and failing infrastructure.

The FY 2026 spend plan amount for OMAR includes $3,256,833 thousand in discretionary and $50,000 thousand in mandatory for a total of $3,306,833 thousand.

The FY 2025 spend plan amount for OMAR includes $3,252,843 thousand in discretionary and no mandatory for a total of $3,252,843 thousand.

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Appropriation Highlights ($ In Millions)

FY 2025	Price	Program	FY 2026	Price	Program	FY2027
Budget Activity	Actuals	Change	Change	Enacted	Change	Change	Request
Operating Forces (BA-01)	3,141.9	50.0	-26.1	3,165.8	50.5	-205.3	3,010.9

Budget Activity 01: Operating Forces - Major Program Changes:Program Increases:

Restoration and Modernization (R&M) - 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.

Restoration and Modernization (R&M) Tails - Barracks (SAG: 131) $12.1 million – Increases funding for two Collective Training Barracks supporting training readiness on Fort Devens, MA and Joint Base McGuire-Dix-Lakehurst, NJ for 99th Readiness Division projected for completion in FY 2026. Funding resources fixtures, furnishings, equipment, and information technology infrastructure in FY 2027.

Long Haul Communications (SAG: 122) $17.1 million – Increases funding to support ethernet circuits for Army Reserve facilities that will provide a more robust dedicated, reliable, and secure bandwidth vital to enduring seamless connectivity to the Army’s Global Unified Network.

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

Administration (SAG: 133) $9.3 million – Transfers 41 FTEs and funding from SAG 431 Administration to SAG 133 Management & Operational Headquarters as part of an in-depth review of Chief of Army Reserve (CAR) functions versus Commanding General (CG) functions to appropriately align missions.

Program Decreases:

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 (Ground) (SAG: Multiple) $-39.8 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.

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Appropriation Highlights ($ In Millions)

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.

Medical and Dental Readiness (SAG: 121) $-15.3 million – Decreases funding for the Army Reserve Health Readiness Program contract to align with historical execution.

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 (-48 FTEs), Military Technicians (-37 FTEs), Base Operations Support (-16 FTEs), and Sustainment (-1 FTE).

Education and Development (SAG: 121) $-11.2 million – Decreases funding for Tuition Assistance (TA) to align with historical execution, in support of enrollments projected for degree seeking Army Reserve Soldiers to support the Army Reserve retention mission.

Note - Programs listed are those with changes greater than $10 million.

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Appropriation Highlights ($ In Millions)

FY 2025	Price	Program	FY 2026	Price	Program	FY 2027
Budget Activity	Actuals	Change	Change	Enacted	Change	Change	Request
Administration and Servicewide Activities (BA-04)	111.0	1.8	-21.7	91.1	1.4	9.3	101.7
Program Increases:

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

Program Decreases:

Administration (SAG: 431) $-9.3 million -Transfers 41 FTEs and funding from SAG 431 Administration to SAG 133 Management & Operational Headquarters as part of an in-depth review of Chief of Army Reserve (CAR) functions versus Commanding General (CG) functions to appropriately align missions.

Note - Programs listed are those with changes greater than $5 million.

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Appropriation Highlights ($ In Millions)

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

Total Strategic Readiness 2,098.0 30.4 -29.8 2,098.6 32.5 -126.4 2,004.8

Description of Strategic Readiness Financed:

Army Reserve funding is a critical national security investment that supports strategic readiness objectives globally.

Core Readiness

Program Decreases: Home Station Training (Air) $-7.6 million - Decreased rotary wing operations to reflect deactivation of Army Reserve rotary mission and assets based on Army Continuous Transformation. Decreases funding for home station training air (rotary) and military personnel based on the deactivation of the Army Reserve rotary aviation assets to include the Medical Evacuation assets to optimize force structure per Secretary of Defense Memorandum, "Army Transformation and Acquisition Reform”, dated April 30, 2025.

Home Station Training (Ground) $-39.8 million - Decreases funding ($-30.9 million) 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. and decreases funding ($-8.9 million) for home station aligned to aviation ground support resources with the FY 2026 deactivation of the 244th Expeditionary Combat Aviation Brigade (ECAB) and the 11th ECAB to optimize force structure per Secretary of Defense Memorandum, "Army Transformation and Acquisition Reform”, dated April 30, 2025.

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

Efficiency – Workforce Optimization $-9.6 million/-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.”

Readiness Enablers

Program Decreases: Medical and Dental Readiness $-38.9 million - Transfers funding ($-23.6 million) from the Reserve Health Readiness Program funding to the Defense Health Agency for incremental costs associated with supporting the medical and dental readiness for Guard and Reserve personnel and decreases funding ($-15.3 million) for the Army Reserve Health Readiness Program contract to align with historical execution, to resource higher Army priorities.

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Appropriation Highlights ($ In Millions)

Education and Development $-11.2 million - Decreases funding for Tuition Assistance (TA) to align with historical execution, in support of enrollments projected for degree seeking Army Reserve Soldiers to support the Army Reserve retention mission.

The Army Reserve is an essential component of national defense priorities, delivering over half of the Army’s maneuver support capabilities and over 90% of key theater-level enablers like sustainment, medical, engineering, liquid logistics, and port operations.

DEPARTMENT OF THE ARMY FY 2027 President's Budget Exhibit O-1 FY 2027 President's Budget Total Obligational Authority (Dollars in Thousands)

Exhibit O-1 O&M Total Obligation Authority

DEPARTMENT OF THE ARMY FY 2027 President's Budget Exhibit O-1 FY 2027 President's Budget Total Obligational Authority (Dollars in Thousands)

Exhibit O-1 O&M Total Obligation Authority

DEPARTMENT OF THE ARMY FY 2027 President's Budget Exhibit O-1 FY 2027 President's Budget Total Obligational Authority (Dollars in Thousands)

Exhibit O-1 O&M Total Obligation Authority

DEPARTMENT OF THE ARMY FY 2027 President's Budget Exhibit O-1 FY 2027 President's Budget Total Obligational Authority (Dollars in Thousands)

Exhibit O-1 O&M Total Obligation Authority

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve O&M Funding by BA/AG/SAG

(Dollars in Thousands)

Exhibit O-1 O&M Funding by BA/AG/SAG
FY 2025	FY 2026	FY 2027
Budget Activity 01: Operating Forces
Land Forces	1,600,111	1,575,664	1,513,304
2080 112 Modular Support Brigades	9,432	14,651	15,213
2080 113 Echelons Above Brigade	705,376	694,375	674,766
2080 114 Theater Level Assets	133,499	145,390	121,223
2080 115 Land Forces Operations Support	629,164	666,530	664,612
2080 116 Aviation Assets	122,640	54,718	37,490
Land Forces Readiness	467,150	491,697	459,203
2080 121 Force Readiness Operations Support	375,294	428,577	380,473
2080 122 Land Forces Systems Readiness	45,266	23,783	41,301
2080 123 Depot Maintenance	46,590	39,337	37,429
Land Forces Readiness Support	1,053,776	1,077,175	1,016,240
2080 131 Base Operations Support	569,325	553,779	577,337
2080 132 Sustainment, Restoration and Modernization	461,261	502,865	411,093
2080 133 Management & Operational Headquarters	23,190	20,531	27,810
Cyber Activities	20,826	21,215	22,147
2080 151 Cyber Activities - Cyberspace Operations	2,241	2,174	2,725
2080 153 Cyber Activities - Cybersecurity	18,585	19,041	19,422
TOTAL BA 01: Operating Forces	3,141,863	3,165,751	3,010,894

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve O&M Funding by BA/AG/SAG

(Dollars in Thousands)

FY 2025 FY 2026 FY 2027 Budget Activity 04: Administration and Servicewide Activities

Logistics Operations 12,950 14,629 15,237

2080 421 Servicewide Transportation 12,950 14,629 15,237

Servicewide Support 92,364 76,453 86,503

2080 431 Administration 22,098 16,798 11,708 2080 432 Servicewide Communications 6,079 6,432 4,165 2080 433 Manpower Management 14,912 7,186 7,300 2080 434 Other Personnel Support 49,275 46,037 63,330

Year of Execution SAGs 5,666 0 0

2080 451 Other Personnel Support 4 0 0 2080 482 Energy Savings 5,662 0 0

TOTAL BA 04: Administration and Servicewide Activities 110,980 91,082 101,740

Total Operation and Maintenance, Army Reserve (OMAR) 3,252,843 3,256,833 3,112,634

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Appropriation Summary of Price/Program Growth

($ in Thousands)

FC	Price				FC	Price
FY 2025	Rate	Growth	Price	Program	FY 2026	Rate	Growth	Price	Program	FY 2027
Program	Diff	Percent	Growth	Growth	Program	Diff	Percent	Growth	Growth	Program
CIVILIAN PERSONNEL COMPENSATION
0101	EXECUTIVE, GENERAL AND SPECIAL SCHEDULES	958,409	0	1.28%	12,267	-157,634	813,042	0	0.28%	2,275	15,074	830,391
0103	WAGE BOARD	246,868	0	1.28%	3,160	75,910	325,938	0	0.28%	913	-5,212	321,639
0106	BENEFITS TO FORMER EMPLOYEES	205	0	2.90%	6	-211	0	0	2.10%	0	0	0
0111	DISABILITY COMPENSATION	2,856	0	2.90%	83	209	3,148	0	2.10%	66	-240	2,974
0199	TOTAL CIVILIAN PERSONNEL COMPENSATION	1,208,338	0		15,516	-81,726	1,142,128	0		3,254	9,622	1,155,004
	TRAVEL
0308	TRAVEL OF PERSONS	177,596	0	2.10%	3,729	-50,106	131,219	0	2.10%	2,756	-9,060	124,915
0399	TOTAL TRAVEL	177,596	0		3,729	-50,106	131,219	0		2,756	-9,060	124,915
	DEFENSE WORKING CAPITAL FUND SUPPLIES AND MATERIALS
0401	DLA ENERGY (FUEL PRODUCTS)	36,173	0	1.10%	398	-13,310	23,261	0	-7.08%	-1,645	1,299	22,915
0411	ARMY SUPPLY	142,306	0	1.70%	2,418	23,590	168,314	0	6.69%	11,261	-81,893	97,682
0416	GSA MANAGED SUPPLIES AND MATERIALS	0	0	2.10%	0	20	20	0	2.10%	0	-20	0
0421	DLA MATERIEL SUPPLY CHAIN (CLOTHING AND TEXTILES)	2,216	0	-4.67%	-104	18,166	20,278	0	4.17%	846	1	21,125
0422	DLA MATERIEL SUPPLY CHAIN (MEDICAL)	3,938	0	-4.77%	-187	95,427	99,178	0	4.78%	4,740	-822	103,096
0499	TOTAL SUPPLIES AND MATERIALS PURCHASES	184,633	0		2,525	123,893	311,051	0		15,202	-81,435	244,818
	DEFENSE WORKING CAPITAL FUND EQUIPMENT PURCHASES
0506	DLA MATERIEL SUPPLY CHAIN (CONSTRUCTION AND EQUIP)	48,014	0	-4.28%	-2,054	4,236	50,196	0	-1.27%	-637	-17,344	32,215
0507	GSA MANAGED EQUIPMENT	0	0	2.10%	0	373	373	0	2.10%	8	0	381
0599	TOTAL STOCK FUND EQUIPMENT PURCHASES	48,014	0		-2,054	4,609	50,569	0		-629	-17,344	32,596
	OTHER FUND PURCHASES
0601	ARMY INDUSTRIAL OPERATIONS (ARMAMENT)	45,160	0	-4.68%	-2,114	6,486	49,532	0	-0.38%	-188	-19,130	30,214
0603	DLA DISTRIBUTION	2	0	-20.20%	0	573	575	0	9.43%	54	0	629
0633	DLA DOCUMENT SERVICES	0	0	0.02%	0	52	52	0	3.30%	2	-1	53
0647	DISA ENTERPRISE COMPUTING CENTERS	23,415	0	2.00%	467	-9,089	14,793	0	-4.00%	-591	-12,535	1,667

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Appropriation Summary of Price/Program Growth

($ in Thousands)

FC	Price				FC	Price
FY 2025	Rate	Growth	Price	Program	FY 2026	Rate	Growth	Price	Program	FY 2027
Program	Diff	Percent	Growth	Growth	Program	Diff	Percent	Growth	Growth	Program
0671	DISA DISN SUBSCRIPTION SERVICES (DSS)	8,478	0	-8.00%	-679	515	8,314	0	0.00%	0	894	9,208
0678	DISA IT CONTRACTING SERVICES	447	0	0.00%	0	9,622	10,069	0	0.00%	0	25,198	35,267
0679	COST REIMBURSABLE PURCHASES	3,903	0	2.10%	82	-3,949	36	0	2.10%	1	0	37
0699	TOTAL INDUSTRIAL FUND PURCHASES	81,405	0		-2,244	4,210	83,371	0		-722	-5,574	77,075
	TRANSPORTATION
0703	JCS EXERCISES	0	0	17.50%	0	6,841	6,841	0	-19.64%	-1,344	1,044	6,541
0719	SDDC CARGO OPERATION (PORT HANDLING)	0	0	26.00%	0	1,671	1,671	0	-60.78%	-1,016	3	658
0771	COMMERCIAL TRANSPORTATION	72,222	0	2.10%	1,514	11,486	85,222	0	2.10%	1,790	-4,534	82,478
0799	TOTAL TRANSPORTATION	72,222	0		1,514	19,998	93,734	0		-570	-3,487	89,677
	OTHER PURCHASES
0912	RENTAL PAYMENTS TO GSA (SLUC)	6,430	0	2.10%	135	-688	5,877	0	2.10%	124	-1,180	4,821
0913	PURCHASED UTILITIES (NON-FUND)	61,260	0	2.10%	1,285	21,381	83,926	0	2.10%	1,761	12,420	98,107
0914	PURCHASED COMMUNICATIONS (NON-FUND)	12,680	0	2.10%	266	3,140	16,086	0	2.10%	338	-502	15,922
0915	RENTS (NON-GSA)	38,629	0	2.10%	812	-7,577	31,864	0	2.10%	670	802	33,336
0917	POSTAL SERVICES (U.S.P.S)	576	0	2.10%	12	434	1,022	0	2.10%	21	0	1,043
0920	SUPPLIES AND MATERIALS (NON-FUND)	250,436	0	2.10%	5,259	-132,711	122,984	0	2.10%	2,582	47,163	172,729
0921	PRINTING AND REPRODUCTION	2,300	0	2.10%	47	571	2,918	0	2.10%	60	0	2,978
0922	EQUIPMENT MAINTENANCE BY CONTRACT	17,771	0	2.10%	372	46,785	64,928	0	2.10%	1,366	-6,370	59,924
0923	OPERATION AND MAINTENANCE OF FACILITIES	493,179	0	2.10%	10,358	-10,725	492,812	0	2.10%	10,350	-81,963	421,199
0925	EQUIPMENT PURCHASES (NON-FUND)	2,110	0	2.10%	45	12,831	14,986	0	2.10%	314	0	15,300
0928	SHIP MAINTENANCE BY CONTRACT	0	0	2.10%	0	460	460	0	2.10%	10	0	470
0930	OTHER DEPOT MAINTENANCE (NON-FUND)	1,939	0	2.10%	41	-1,980	0	0	2.10%	0	18,248	18,248
0932	MANAGEMENT AND PROFESSIONAL SUPPORT SERVICES	87,714	0	2.10%	1,842	-78,229	11,327	0	2.10%	239	-1,992	9,574
0933	STUDIES, ANALYSIS, AND EVALUATIONS	5,353	0	2.10%	112	-671	4,794	0	2.10%	101	342	5,237
0934	ENGINEERING AND TECHNICAL SERVICES	2,031	0	2.10%	43	1,046	3,120	0	2.10%	66	0	3,186
0936	TRAINING AND LEADERSHIP DEVELOPMENT (OTHER CONTR)	31,599	0	2.10%	664	-14,721	17,542	0	2.10%	368	-10,372	7,538
0937	LOCALLY PURCHASED FUEL (NON-FUND)	0	0	1.10%	0	204	204	0	-7.08%	-15	11	200

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Appropriation Summary of Price/Program Growth

($ in Thousands)

FC	Price				FC	Price
FY 2025	Rate	Growth	Price	Program	FY 2026	Rate	Growth	Price	Program	FY 2027
Program	Diff	Percent	Growth	Growth	Program	Diff	Percent	Growth	Growth	Program
0955	MEDICAL CARE	0	0	4.00%	0	78	78	0	3.90%	3	0	81
0957	LAND AND STRUCTURES	44,841	0	2.10%	941	-12,661	33,121	0	2.10%	696	-5,918	27,899
0959	INSURANCE CLAIMS AND INDEMNITIES	80	0	2.10%	2	-82	0	0	2.10%	0	0	0
0960	INTEREST AND DIVIDENDS	4	0	2.10%	0	-3	1	0	2.10%	0	0	1
0964	SUBSISTENCE AND SUPPORT OF PERSONS	27,794	0	2.10%	582	14,858	43,234	0	2.10%	906	-2,260	41,880
0984	EQUIPMENT CONTRACTS	0	0	2.10%	0	451	451	0	2.10%	9	0	460
0986	MEDICAL CARE CONTRACTS	89,113	0	4.00%	3,564	32,075	124,752	0	3.90%	4,866	-41,849	87,769
0987	OTHER INTRA-GOVERNMENT PURCHASES	231,264	0	2.10%	4,858	-111,272	124,850	0	2.10%	2,622	-15,031	112,441
0988	GRANTS, SUBSIDIES AND CONTRIBUTIONS	20	0	2.10%	0	-20	0	0	2.10%	0	0	0
0989	OTHER SERVICES	67,789	0	2.10%	1,424	136,807	206,020	0	2.10%	4,327	-7,437	202,910
0990	IT CONTRACT SUPPORT SERVICES	5,723	0	2.10%	120	31,561	37,404	0	2.10%	786	7,106	45,296
0999	TOTAL OTHER PURCHASES	1,480,635	0		32,784	-68,658	1,444,761	0		32,570	-88,782	1,388,549
9999	GRAND TOTAL	3,252,843	0		51,770	-47,780	3,256,833	0		51,861	-196,060	3,112,634

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Summary of Funding Increases and Decreases ($ In Thousands)

BA01	BA04	TOTAL
FY 2026 President's Budget Request	3,212,277	101,901	3,314,178
1. Congressional Adjustments
a) Distributed Adjustments	-2,500	0	-2,500
1) Unjustified Growth (SAG: 121)	-2,500	0	-2,500
Total Distributed Adjustments	-2,500	0	-2,500
b) Undistributed Adjustments	-44,026	-10,819	-54,845
1) General Provisions Section 8145 (Fuel Savings) (SAGs: 113,116)	-2,028	0	-2,028
2) Historical Unobligated Balances (SAGs: Multiple)	-23,881	-819	-24,700
3) Projected Under Execution of Civilian Compensation (SAGs: 115,434)	-18,117	-10,000	-28,117
Total Undistributed Adjustments	-44,026	-10,819	-54,845
c) Adjustments to Meet Congressional Intent	0	0	0
d) General Provisions	0	0	0
FY 2026 Estimated Amount	3,165,751	91,082	3,256,833
2. War-Related and Disaster Supplemental Appropriations
a) Supplemental Appropriation, 2026	0	0	0
b) Military Construction and Emergency Hurricane	0	0	0
c) X-Year Carryover	0	0	0
3. Fact-of-Life Changes
a) Functional Transfers
1) Transfers In
2) Transfers Out
b) Emergent Requirements	0	0	0
1) Program Increases
a) One-Time Costs	0	0	0
b) Program Growth	0	0	0
2) Program Reductions
a) One-Time Costs	0	0	0

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Summary of Funding Increases and Decreases ($ In Thousands)

BA01	BA04	TOTAL
b) Program Decreases	0	0	0
FY 2026 Estimated and Supplemental Funding	3,165,751	91,082	3,256,833
4. Anticipated Reprogramming (Requiring 1415 Actions)
a) Increases	0	0	0
b) Decreases	0	0	0
Revised FY 2026 Estimate	3,165,751	91,082	3,256,833
5. Less: Emergency Supplemental Funding	0	0	0
a) Less: War-Related and Disaster Supplemental Appropriation	0	0	0
b) Less: X-Year Carryover	0	0	0
Normalized FY 2026 Current Estimate	3,165,751	91,082	3,256,833
6. Price Change	50,469	1,392	51,861
7. Transfers
a) Transfers In
1) Administration (SAG: 133)	9,314	0	9,314
2) Operational Support (SAG: 113)	147	0	147
3) Soldier and Family Programs (SAG: 131)	3,169	0	3,169
4) Suicide Prevention (SAG: 434)	0	1,125	1,125
Total Transfers In	12,630	1,125	13,755
b) Transfers Out
1) Administration (SAG: 431)	0	-9,314	-9,314
2) Medical and Dental Readiness (SAG: 121)	-23,557	0	-23,557
3) Operational Support (SAG: 114)	-147	0	-147
4) Sexual Harassment/Assault Response and Prevention (SHARP) (SAG: 133)	-1,125	0	-1,125
Total Transfers Out	-24,829	-9,314	-34,143

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Summary of Funding Increases and Decreases ($ In Thousands)

BA01 BA04 TOTAL

8. Program Increases

a) Annualization of New FY 2026 Program

b) One-Time FY 2027 Costs

1) Management and Operational Headquarters (SAG: 431) 0 2,867 2,867

Total One-Time FY 2027 Costs 0 2,867 2,867

c) Program Growth in FY 2027

1) Administration (SAG: 431) 0 1,297 1,297

2) Civilian Average Salary Adjustments (SAGs: Multiple) 2,057 143 2,200

3) Civilian Manpower Management (SAG: 433) 0 41 41

4) Cyber Operations (SAG: 151) 505 0 505

5) Depot Maintenance - Combat Vehicle End Items (SAG: 123) 2,308 0 2,308

6) Enhanced Performance Award Pool for DoW Civilians (SAGs: Multiple) 11,500 352 11,852

7) Facility Control Systems (SAG: 153) 116 0 116

8) Home Station Training (SAG: 112) 308 0 308

9) Information Technology Services Management (SAG: 131) 2,979 0 2,979

10) Infrastructure Operations (SAG: 131) 15,153 0 15,153

11) Installation Integration and Support (SAG: 131) 2,534 0 2,534

12) Long Haul Communications (SAG: 122) 17,130 0 17,130

13) Management and Operational Headquarters (SAG: 133) 375 0 375

14) Military Funeral Honors (SAG: 434) 0 476 476

15) Restoration and Modernization (R&M) - Barracks (SAG: 132) 70,191 0 70,191

16) Restoration and Modernization (R&M) Tails - Barracks (SAG: 131) 12,103 0 12,103

17) Restoration and Modernization (R&M) Tails (SAG: 131) 554 0 554

18) Second Destination Transportation - Operations (SAG: 421) 0 302 302

19) Sexual Harassment/Assault Response and Prevention (SHARP) (SAG: 434) 0 11,989 11,989

20) Suicide Prevention (SAGs: 131,434) 131 3,271 3,402

Total Program Growth in FY 2027 137,944 17,871 155,815

9. Program Decreases

a) One-Time FY 2026 Costs

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Summary of Funding Increases and Decreases ($ In Thousands)

BA01	BA04	TOTAL
1) Chemical Defense Equipment Unit Level Support (SAG: 114)	-20,768	0	-20,768
Total One-Time FY 2026 Costs	-20,768	0	-20,768
b) Annualization of FY 2026 Program Decreases
c) Program Decreases in FY 2027
1) Advertising (SAG: 434)	0	-603	-603
2) Chemical Defense Equipment Unit Level Support (SAG: 114)	-4,304	0	-4,304
3) Civilian Average Salary Adjustments (SAGs: 133,434)	-1,353	-7	-1,360
4) Civilian Disability Compensation (SAG: 133)	-240	0	-240
5) Depot Maintenance - Communications - Electronics End Items (SAG: 123)	-2,738	0	-2,738
6) Depot Maintenance - Other End Items (SAG: 123)	-1,115	0	-1,115
7) Education and Development (SAG: 121)	-11,221	0	-11,221
8) Efficiency - Travel Budget (SAGs: Multiple)	-8,904	0	-8,904
9) Efficiency – Workforce Optimization (SAGs: Multiple)	-12,410	-137	-12,547
10) Engineering Services (SAG: 131)	-8,822	0	-8,822
11) Facility Reduction (SAG: 132)	-4,919	0	-4,919
12) Federal Retirement System - Agency Contribution Rates (SAGs: Multiple)	-4,512	-134	-4,646
13) Home Station Training (Air) (SAG: 116)	-7,575	0	-7,575
14) Home Station Training (SAGs: Multiple)	-40,105	0	-40,105
15) Homeland Defense (SAG: 121)	-1,496	0	-1,496
16) Logistics Operations (SAG: 131)	-6,893	0	-6,893
17) Medical and Dental Readiness (SAG: 121)	-15,338	0	-15,338
18) Personnel and Pay Systems (SAG: 432)	0	-2,402	-2,402
19) Protection and Emergency Services (SAG: 131)	-3,776	0	-3,776
20) Reserve Schools (SAG: 121)	-4,595	0	-4,595
21) Restoration and Modernization (R&M) - Utilities (SAG: 132)	-7,669	0	-7,669
22) Restoration and Modernization (R&M) (SAG: 132)	-118,373	0	-118,373
23) Sustainment (SAG: 132)	-41,286	0	-41,286
24) Training Support Systems (SAG: 121)	-2,659	0	-2,659
Total Program Decreases in FY 2027	-310,303	-3,283	-313,586
FY 2027 Budget Request	3,010,894	101,740	3,112,634

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Personnel Summary

Change
O&M, Summary	FY 2025	FY 2026	FY 2027	FY 2026/2027
Reserve Drill Strength (E/S) (Total)	165,864	161,126	160,869	-257
Officer	33,043	32,323	31,166	-1,157
Enlisted	132,821	128,803	129,703	900
Reservists on Full Time Active Duty (E/S) (Total)	16,075	16,240	16,213	-27
Officer	4,189	4,182	4,157	-25
Enlisted	11,886	12,058	12,056	-2
Civilian End Strength (Total)	9,898	10,215	10,143	-72
DIRECT FUNDED (DOES NOT INCLUDE MILITARY TECHNICIANS)	4,080	3,936	3,864	-72
U.S. Direct Hire	4,080	3,936	3,864	-72
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	4,080	3,936	3,864	-72
Foreign National Indirect Hire	0	0	0	0
REIMBURSABLE FUNDED	17	21	21	0
U.S. Direct Hire	17	21	21	0
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	17	21	21	0
Foreign National Indirect Hire	0	0	0	0
MILITARY TECHNICIANS	5,801	6,258	6,258	0
U.S. Direct Hire	5,801	6,258	6,258	0
(Additional Military Technicians Assigned to USSOCOM (Memo))	0	0	0	0
Reserve Drill Strength (A/S) (Total)	165,681	163,495	160,998	-2,498
Officer	33,317	32,683	31,745	-939
Enlisted	132,364	130,812	129,253	-1,559

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Personnel Summary

Reservists on Full Time Active Duty (A/S) (Total)	16,075	16,158	16,227	69
Officer	4,189	4,186	4,170	-16
Enlisted	11,886	11,972	12,057	85
Civilian FTEs (Total)	10,124	9,675	9,677	2
DIRECT FUNDED (DOES NOT INCLUDE MILITARY TECHNICIANS)	4,276	3,747	3,786	39
U.S. Direct Hire	4,276	3,747	3,786	39
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	4,276	3,747	3,786	39
Foreign National Indirect Hire	0	0	0	0
REIMBURSABLE FUNDED	19	21	21	0
U.S. Direct Hire	19	21	21	0
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	19	21	21	0
Foreign National Indirect Hire	0	0	0	0
MILITARY TECHNICIANS	5,829	5,907	5,870	-37
U.S. Direct Hire	5,829	5,907	5,870	-37
Contractor FTEs (Total)	5,304	6,546	5,776	-770
Footnote:

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Personnel Summary

Personnel Summary Explanations:

The FY 2027 OMAR request adjusts Civilian manpower to support the following:

1. Efficiency – Workforce Optimization: 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 (-48 FTEs), Military Technicians (-37 FTEs), Base Operations Support (-16 FTEs), Sustainment (-1 FTE), and Administration (-1 FTE).

2. Suicide Prevention: Increases 24 FTEs and funding for the Integrated Primary Prevention Workforce (IPPW) with a focus on all aspects of harmful Service Member behaviors (Sexual Harassment/Assault, Suicide, Child Abuse, Domestic Violence, Substance Abuse and Extremism Prevention). IPPW has specialized training and expertise in public health surveillance, social sciences, strategic planning and data analytics. IPPW personnel work with Army commanders to implement integrated measures across the service that reinforce the safety, health and well-being of Soldiers, civilians and their family members.

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

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Congressional Reporting Requirement

The following information is submitted in accordance with Title 10, United States Code Section 10216 (c) and 115 (d & e) and NDAA 2021 Section 413-415.

FY 2025	FY 2026	FY 2027
Minimum end strength for non-temporary military technicians (dual status) in high priorityunits and organizations
1st Quarter (31 Dec)	7,385	7,308	7,075
2nd Quarter (31 Mar)	7,371	7,216	7,028
3rd Quarter (30 Jun)	7,273	7,169	6,981
4th Quarter (30 Sep)	7,362	7,122	6,935
End strength for temporary military technicians (dual status) in high priority units and organizations
1st Quarter (31 Dec)	45	24	13
2nd Quarter (31 Mar)	52	23	10
3rd Quarter (30 Jun)	25	12	6
4th Quarter (30 Sep)	27	13	6
End strength for term military technicians (dual status) in high priority units and organizations
1st Quarter (31 Dec)	126	50	20
2nd Quarter (31 Mar)	115	47	19
3rd Quarter (30 Jun)	48	20	15
4th Quarter (30 Sep)	54	14	13
Minimum end strength for non-temporary military technicians (dual status) in other than high priority units and organizations
1st Quarter (31 Dec)	0	0	0
2nd Quarter (31 Mar)	0	0	0
3rd Quarter (30 Jun)	0	0	0
4th Quarter (30 Sep)	0	0	0
End strength for temporary military technicians (dual status) in other than high priority units and organizations
1st Quarter (31 Dec)	0	0	0
2nd Quarter (31 Mar)	0	0	0

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Congressional Reporting Requirement

FY 2025	FY 2026	FY 2027
3rd Quarter (30 Jun)	0	0	0
4th Quarter (30 Sep)	0	0	0
End strength for term military technicians (dual status) in other than high priorityunits and organizations
1st Quarter (31 Dec)	0	0	0
2nd Quarter (31 Mar)	0	0	0
3rd Quarter (30 Jun)	0	0	0
4th Quarter (30 Sep)	0	0	0
Total
1st Quarter (31 Dec)	7,556	7,382	7,108
2nd Quarter (31 Mar)	7,538	7,286	7,057
3rd Quarter (30 Jun)	7,346	7,201	7,002
4th Quarter (30 Sep)	7,443	7,149	6,954
Explanation of Changes:

1. The Army Reserve (USAR) delivers critical capabilities across medicine, logistics, transportation, engineering, civil affairs, legal services, and chemical defense. A highly skilled Military Technician (MT) workforce drives these capabilities. MTs serve as Title 5 Federal employees — experienced managers, planners, trainers, and maintainers — who continuously sharpen their military expertise while performing civilian duties, ensuring seamless integration and sustained readiness.

2. USAR integrates its capabilities — from individual Soldiers and Leaders to full units — directly into Army operations, reinforcing its standing as a high-priority organization. This integration strengthens operational effectiveness and sustains USAR as an essential component of military readiness and strategic execution.

3. USAR eliminated all non-dual status positions and now funds all MT positions as dual-status. All MT authorizations are permanent.

4. The NDAA mandates a minimum of 6,258 dual-status MTs assigned to USAR. Because approximately 20% of MTs serve on military orders at any given time, USAR must maintain additional personnel to fill immediate capability gaps. USERRA provisions further require USAR to retain MTs on military orders, ensuring continuity and operational readiness. Furthermore, USAR must pay ~20% of the employee’s benefits package while he/she is on military orders, exacerbating the civilian pay shortfall.

5. FY25 total end strength includes approximately 1,622 MTs actively serving on military orders. Under Title 20, Code of Federal Regulations, Part 1002, and the Uniformed Services Employment and Reemployment Rights Act (USERRA) of 1974, these employees retain the right to return to their positions for up to five years following their service.

6. Temporary and Term MTs fill in for permanent MTs on active-duty orders, addressing short-term staffing needs. They enable USAR to adapt to anticipated funding reductions, force structure changes, and organizational shifts, while providing flexibility to manage workload surges and sustain operational continuity.

7. In response to the Federal Hiring Freeze and the Administration's federal workforce reduction initiative, USAR revised its Temporary and Term MT projections for FY25 and FY26. USAR initially increased FY25 estimates to enable a swift response to unforeseen events, as described in item 6. USAR subsequently adjusted projections downward to reflect anticipated hiring constraints and the long-term workforce recovery challenges those constraints present.

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Congressional Reporting Requirement

8. FY24 data showed increased MT budget execution to sustain operational readiness; however, prior years of over-execution caused the MT population to exceed planned levels. In FY25 and FY26, USAR received significant reductions in MT authorizations and funding. In response, USAR reduced its hiring strategy to align staffing with budget projections and ensure compliance with resource constraints.

9. In anticipation of potential resource reductions again in FY27, USAR will strategically adjust its approach to MT recruiting and sustainment. These adjustments will prioritize professional workforce management — executing recruitment, retention, and operational alignment with precision and fiscal discipline. This forward-looking strategy preserves core capabilities and mission readiness while adapting to evolving budget constraints, mission requirements, and USAR Continuous Transformation and Optimization efforts.

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve

Civilian Personnel Summary

FY 2025					($ in Thousands)							Rates
								Benefits	Comp			Comp
	Begin	End		Basic	Overtime	Holiday	Other	Actuals	Comp	OC	&	Basic	Actuals	&	% BC	% BC
	Strength	Strength	FTEs	Comp	Pay	Pay	OC 11	Variables	OC 11	12/13	Benefits	Comp	Comp	Benefits	Variables	Benefits
Direct Funded Personnel (includes OC 13)	10,467	9,881	10,105	827,977	7,071	683	19,497	27,251	855,228	353,110	1,208,338	81,937	84,634	119,578	3.3%	42.6%
D1. US Direct Hire (USDH)	10,467	9,881	10,105	827,977	7,071	683	19,497	27,251	855,228	352,905	1,208,133	81,937	84,634	119,558	3.3%	42.6%
D1a. Senior Executive
Schedule	2	2	2	443	0	0	59	59	502	147	649	221,500	251,000	324,500	13.3%	33.2%
D1b. General Schedule	7,980	7,618	7,825	661,298	5,624	668	15,903	22,195	683,493	276,350	959,843	84,511	87,347	122,664	3.4%	41.8%
D1c. Special Schedule	3	4	4	554	1	0	24	25	579	194	773	138,500	144,750	193,250	4.5%	35.0%
D1d. Wage System	2,482	2,257	2,274	165,682	1,446	15	3,511	4,972	170,654	76,214	246,868	72,859	75,046	108,561	3.0%	46.0%
D1e. Highly Qualified Experts	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
D1f. Other	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
D2. Direct Hire Foreign Nationals (DHFN)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
D3. Total Direct Hire	10,467	9,881	10,105	827,977	7,071	683	19,497	27,251	855,228	352,905	1,208,133	81,937	84,634	119,558	3.3%	42.6%
D4. Indirect Hire Foreign Nationals (IHFN)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
Subtotal - Direct Funded (excludes OC 13)	10,467	9,881	10,105	827,977	7,071	683	19,497	27,251	855,228	352,905	1,208,133	81,937	84,634	119,558	3.3%	42.6%
D5. Other Object Class 13 Benefits	0	0	0	0	0	0	0	0	0	205	205	0	0	0	0.0%	0.0%
D5a. USDH -Benefits of
Former Employees	0	0	0	0	0	0	0	0	0	205	205	0	0	0	0.0%	0.0%
D5b. DHFN - Benefits of
Former Employees	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
D5c. Voluntary Separation Incentive Pay (VSIP)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
D5d. Foreign National Separation Liability Accrual	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
Reimbursable Funded Personnel (includes OC 13)	19	17	19	1,787	4	1	36	41	1,828	638	2,466	94,053	96,211	129,789	2.3%	35.7%
R1. US Direct Hire	19	17	19	1,787	4	1	36	41	1,828	638	2,466	94,053	96,211	129,789	2.3%	35.7%
R1a. Senior Executive
Schedule	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
R1b. General Schedule	19	17	19	1,787	4	1	36	41	1,828	638	2,466	94,053	96,211	129,789	2.3%	35.7%
R1c. Special Schedule	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%

OP-8 Exhibit Part 1

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve

Civilian Personnel Summary

FY 2025					($ in Thousands)							Rates
								Benefits	Comp			Comp
	Begin	End		Basic	Overtime	Holiday	Other	Actuals	Comp	OC	&	Basic	Actuals	&	% BC	% BC
	Strength	Strength	FTEs	Comp	Pay	Pay	OC 11	Variables	OC 11	12/13	Benefits	Comp	Comp	Benefits	Variables	Benefits
R1d. Wage System	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
R1e. Highly Qualified Experts	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
R1f. Other	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
R2. Direct Hire Foreign Nationals	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
R3. Total Direct Hire	19	17	19	1,787	4	1	36	41	1,828	638	2,466	94,053	96,211	129,789	2.3%	35.7%
R4. Indirect Hire Foreign Nationals	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
Subtotal - Reimbursable Funded (excludes OC 13)	19	17	19	1,787	4	1	36	41	1,828	638	2,466	94,053	96,211	129,789	2.3%	35.7%
R5. Other Object Class 13 Benefits	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
R5a. USDH -Benefits of
Former Employees	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
R5b. DHFN - Benefits of
Former Employees	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
R5c. Voluntary Separation Incentive Pay (VSIP)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
R5d. Foreign National Separation Liability Accrual	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
Total Personnel (includes OC 13)	10,486	9,898	10,124	829,764	7,075	684	19,533	27,292	857,056	353,748	1,210,804	81,960	84,656	119,597	3.3%	42.6%
T1. US Direct Hire	10,486	9,898	10,124	829,764	7,075	684	19,533	27,292	857,056	353,543	1,210,599	81,960	84,656	119,577	3.3%	42.6%
T1a. Senior Executive
Schedule	2	2	2	443	0	0	59	59	502	147	649	221,500	251,000	324,500	13.3%	33.2%
T1b. General Schedule	7,999	7,635	7,844	663,085	5,628	669	15,939	22,236	685,321	276,988	962,309	84,534	87,369	122,681	3.4%	41.8%
T1c. Special Schedule	3	4	4	554	1	0	24	25	579	194	773	138,500	144,750	193,250	4.5%	35.0%
T1d. Wage System	2,482	2,257	2,274	165,682	1,446	15	3,511	4,972	170,654	76,214	246,868	72,859	75,046	108,561	3.0%	46.0%
T1e. Highly Qualified Experts	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
T1f. Other	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
T2. Direct Hire Foreign Nationals	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
T3. Total Direct Hire	10,486	9,898	10,124	829,764	7,075	684	19,533	27,292	857,056	353,543	1,210,599	81,960	84,656	119,577	3.3%	42.6%

OP-8 Exhibit Part 1

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Civilian Personnel Summary

FY 2025	Begin Strength	End Strength	FTEs	Basic Comp	($ in Thousands) Overtime Holiday Other Pay Pay OC 11	Actuals Variables	Comp OC 11	Benefits OC 12/13	Comp & Benefits	Basic Comp	Actuals Comp	Rates Comp & Benefits	% BC Variables	% BC Benefits
T4. Indirect Hire Foreign Nationals	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
Subtotal - Total Funded (excludes OC 13)	10,486	9,898	10,124	829,764	7,075	684	19,533	27,292	857,056	353,543	1,210,599	81,960	84,656	119,577	3.3%	42.6%
T5. Other Object Class 13 Benefits T5a. USDH - Benefits of	0	0	0	0	0	0	0	0	0	205	205	0	0	0	0.0%	0.0%
Former Employees T5b. DHFN - Benefits of	0	0	0	0	0	0	0	0	0	205	205	0	0	0	0.0%	0.0%
Former Employees T5c. Voluntary Separation of Incentive Pay (VSIP) T5d. Foreign National Separation Liability Accrual	0 0 0	0 0 0	0 0 0	0 0 0	0 0 0	0 0 0	0 0 0	0 0 0	0 0 0	0 0 0	0 0 0	0 0 0	0 0 0	0 0 0	0.0% 0.0% 0.0%	0.0% 0.0% 0.0%

OP-8 Exhibit Part 1

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Civilian Personnel Summary

FY 2026					($ in Thousands)							Rates
								Benefits	Comp			Comp
	Begin	End		Basic	Overtime	Holiday	Other	Total	Comp	OC	&	Basic	Total	&	% BC	% BC
	Strength	Strength	FTEs	Comp	Pay	Pay	OC 11	Variables	OC 11	12/13	Benefits	Comp	Comp	Benefits	Variables	Benefits
Direct Funded Personnel (includes OC 13)	9,881	10,194	9,654	784,082	0	388	23,633	24,021	808,103	334,025	1,142,128	81,218	83,707	118,306	3.1%	42.6%
D1. US Direct Hire (USDH)	9,881	10,194	9,654	784,082	0	388	23,633	24,021	808,103	334,025	1,142,128	81,218	83,707	118,306	3.1%	42.6%
D1a. Senior Executive
Schedule	2	3	3	639	0	0	63	63	702	216	918	213,000	234,000	306,000	9.9%	33.8%
D1b. General Schedule	7,618	7,024	6,654	563,813	0	380	17,342	17,722	581,535	233,395	814,930	84,733	87,396	122,472	3.1%	41.4%
D1c. Special Schedule	4	2	2	246	0	0	6	6	252	90	342	123,000	126,000	171,000	2.4%	36.6%
D1d. Wage System	2,257	3,165	2,995	219,384	0	8	6,222	6,230	225,614	100,324	325,938	73,250	75,330	108,827	2.8%	45.7%
D1e. Highly Qualified Experts	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
D1f. Other	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
D2. Direct Hire Foreign Nationals (DHFN)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
D3. Total Direct Hire	9,881	10,194	9,654	784,082	0	388	23,633	24,021	808,103	334,025	1,142,128	81,218	83,707	118,306	3.1%	42.6%
D4. Indirect Hire Foreign Nationals (IHFN)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
Subtotal - Direct Funded (excludes OC 13)	9,881	10,194	9,654	784,082	0	388	23,633	24,021	808,103	334,025	1,142,128	81,218	83,707	118,306	3.1%	42.6%
D5. Other Object Class 13 Benefits	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
D5a. USDH -Benefits of
Former Employees	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
D5b. DHFN - Benefits of
Former Employees	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
D5c. Voluntary Separation Incentive Pay (VSIP)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
D5d. Foreign National Separation Liability Accrual	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
Reimbursable Funded Personnel (includes OC 13)	17	21	21	1,960	0	0	50	50	2,010	741	2,751	93,333	95,714	131,000	2.6%	37.8%
R1. US Direct Hire	17	21	21	1,960	0	0	50	50	2,010	741	2,751	93,333	95,714	131,000	2.6%	37.8%
R1a. Senior Executive
Schedule	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
R1b. General Schedule	17	21	21	1,960	0	0	50	50	2,010	741	2,751	93,333	95,714	131,000	2.6%	37.8%

OP-8 Exhibit Part 1

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Civilian Personnel Summary

FY 2026					($ in Thousands)							Rates
								Benefits	Comp			Comp
	Begin	End		Basic	Overtime	Holiday	Other	Total	Comp	OC	&	Basic	Total	&	% BC	% BC
	Strength	Strength	FTEs	Comp	Pay	Pay	OC 11	Variables	OC 11	12/13	Benefits	Comp	Comp	Benefits	Variables	Benefits
R1c. Special Schedule	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
R1d. Wage System	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
R1e. Highly Qualified Experts	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
R1f. Other	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
R2. Direct Hire Foreign Nationals	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
R3. Total Direct Hire	17	21	21	1,960	0	0	50	50	2,010	741	2,751	93,333	95,714	131,000	2.6%	37.8%
R4. Indirect Hire Foreign Nationals	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
Subtotal - Reimbursable Funded (excludes OC 13)	17	21	21	1,960	0	0	50	50	2,010	741	2,751	93,333	95,714	131,000	2.6%	37.8%
R5. Other Object Class 13 Benefits	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
R5a. USDH -Benefits of
Former Employees	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
R5b. DHFN - Benefits of
Former Employees	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
R5c. Voluntary Separation Incentive Pay (VSIP)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
R5d. Foreign National Separation Liability Accrual	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
Total Personnel (includes OC 13)	9,898	10,215	9,675	786,042	0	388	23,683	24,071	810,113	334,766	1,144,879	81,245	83,733	118,334	3.1%	42.6%
T1. US Direct Hire	9,898	10,215	9,675	786,042	0	388	23,683	24,071	810,113	334,766	1,144,879	81,245	83,733	118,334	3.1%	42.6%
T1a. Senior Executive
Schedule	2	3	3	639	0	0	63	63	702	216	918	213,000	234,000	306,000	9.9%	33.8%
T1b. General Schedule	7,635	7,045	6,675	565,773	0	380	17,392	17,772	583,545	234,136	817,681	84,760	87,422	122,499	3.1%	41.4%
T1c. Special Schedule	4	2	2	246	0	0	6	6	252	90	342	123,000	126,000	171,000	2.4%	36.6%
T1d. Wage System	2,257	3,165	2,995	219,384	0	8	6,222	6,230	225,614	100,324	325,938	73,250	75,330	108,827	2.8%	45.7%
T1e. Highly Qualified Experts	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
T1f. Other	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
T2. Direct Hire Foreign Nationals	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%

OP-8 Exhibit Part 1

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Civilian Personnel Summary

FY 2026					($ in Thousands)							Rates
								Benefits	Comp			Comp
	Begin	End		Basic	Overtime	Holiday	Other	Total	Comp	OC	&	Basic	Total	&	% BC	% BC
	Strength	Strength	FTEs	Comp	Pay	Pay	OC 11	Variables	OC 11	12/13	Benefits	Comp	Comp	Benefits	Variables	Benefits
T3. Total Direct Hire	9,898	10,215	9,675	786,042	0	388	23,683	24,071	810,113	334,766	1,144,879	81,245	83,733	118,334	3.1%	42.6%
T4. Indirect Hire Foreign Nationals	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
Subtotal - Total Funded (excludes OC 13)	9,898	10,215	9,675	786,042	0	388	23,683	24,071	810,113	334,766	1,144,879	81,245	83,733	118,334	3.1%	42.6%
T5. Other Object Class 13 Benefits	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
T5a. USDH - Benefits of
Former Employees	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
T5b. DHFN - Benefits of
Former Employees	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
T5c. Voluntary Separation Incentive Pay (VSIP)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
T5d. Foreign National Separation Liability Accrual	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%

OP-8 Exhibit Part 1

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Civilian Personnel Summary

FY 2027					($ in Thousands)							Rates
								Benefits	Comp			Comp
	Begin	End		Basic	Overtime	Holiday	Other	Total	Comp	OC	&	Basic	Total	&	% BC	% BC
	Strength	Strength	FTEs	Comp	Pay	Pay	OC 11	Variables	OC 11	12/13	Benefits	Comp	Comp	Benefits	Variables	Benefits
Direct Funded Personnel (includes OC 13)	10,194	10,122	9,656	787,459	0	389	35,456	35,845	823,304	331,700	1,155,004	81,551	85,263	119,615	4.6%	42.1%
D1. US Direct Hire (USDH)	10,194	10,122	9,656	787,459	0	389	35,456	35,845	823,304	331,700	1,155,004	81,551	85,263	119,615	4.6%	42.1%
D1a. Senior Executive
Schedule	3	3	3	641	0	0	63	63	704	214	918	213,667	234,667	306,000	9.8%	33.4%
D1b. General Schedule	7,024	7,024	6,728	571,744	0	383	26,074	26,457	598,201	233,901	832,102	84,980	88,912	123,677	4.6%	40.9%
D1c. Special Schedule	2	2	2	246	0	0	10	10	256	89	345	123,000	128,000	172,500	4.1%	36.2%
D1d. Wage System	3,165	3,093	2,923	214,828	0	6	9,309	9,315	224,143	97,496	321,639	73,496	76,683	110,037	4.3%	45.4%
D1e. Highly Qualified Experts	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
D1f. Other	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
D2. Direct Hire Foreign Nationals (DHFN)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
D3. Total Direct Hire	10,194	10,122	9,656	787,459	0	389	35,456	35,845	823,304	331,700	1,155,004	81,551	85,263	119,615	4.6%	42.1%
D4. Indirect Hire Foreign Nationals (IHFN)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
Subtotal - Direct Funded (excludes OC 13)	10,194	10,122	9,656	787,459	0	389	35,456	35,845	823,304	331,700	1,155,004	81,551	85,263	119,615	4.6%	42.1%
D5. Other Object Class 13 Benefits	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
D5a. USDH -Benefits of
Former Employees	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
D5b. DHFN - Benefits of
Former Employees	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
D5c. Voluntary Separation Incentive Pay (VSIP)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
D5d. Foreign National Separation Liability Accrual	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
Reimbursable Funded Personnel (includes OC 13)	21	21	21	1,966	0	0	78	78	2,044	735	2,779	93,619	97,333	132,333	4.0%	37.4%
R1. US Direct Hire	21	21	21	1,966	0	0	78	78	2,044	735	2,779	93,619	97,333	132,333	4.0%	37.4%
R1a. Senior Executive
Schedule	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
R1b. General Schedule	21	21	21	1,966	0	0	78	78	2,044	735	2,779	93,619	97,333	132,333	4.0%	37.4%

OP-8 Exhibit Part 1

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Civilian Personnel Summary

FY 2027					($ in Thousands)							Rates
								Benefits	Comp			Comp
	Begin	End		Basic	Overtime	Holiday	Other	Total	Comp	OC	&	Basic	Total	&	% BC	% BC
	Strength	Strength	FTEs	Comp	Pay	Pay	OC 11	Variables	OC 11	12/13	Benefits	Comp	Comp	Benefits	Variables	Benefits
R1c. Special Schedule	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
R1d. Wage System	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
R1e. Highly Qualified Experts	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
R1f. Other	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
R2. Direct Hire Foreign Nationals	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
R3. Total Direct Hire	21	21	21	1,966	0	0	78	78	2,044	735	2,779	93,619	97,333	132,333	4.0%	37.4%
R4. Indirect Hire Foreign Nationals	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
Subtotal - Reimbursable Funded (excludes OC 13)	21	21	21	1,966	0	0	78	78	2,044	735	2,779	93,619	97,333	132,333	4.0%	37.4%
R5. Other Object Class 13 Benefits	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
R5a. USDH -Benefits of
Former Employees	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
R5b. DHFN - Benefits of
Former Employees	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
R5c. Voluntary Separation Incentive Pay (VSIP)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
R5d. Foreign National Separation Liability Accrual	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
Total Personnel (includes OC 13)	10,215	10,143	9,677	789,425	0	389	35,534	35,923	825,348	332,435	1,157,783	81,577	85,290	119,643	4.6%	42.1%
T1. US Direct Hire	10,215	10,143	9,677	789,425	0	389	35,534	35,923	825,348	332,435	1,157,783	81,577	85,290	119,643	4.6%	42.1%
T1a. Senior Executive
Schedule	3	3	3	641	0	0	63	63	704	214	918	213,667	234,667	306,000	9.8%	33.4%
T1b. General Schedule	7,045	7,045	6,749	573,710	0	383	26,152	26,535	600,245	234,636	834,881	85,007	88,938	123,704	4.6%	40.9%
T1c. Special Schedule	2	2	2	246	0	0	10	10	256	89	345	123,000	128,000	172,500	4.1%	36.2%
T1d. Wage System	3,165	3,093	2,923	214,828	0	6	9,309	9,315	224,143	97,496	321,639	73,496	76,683	110,037	4.3%	45.4%
T1e. Highly Qualified Experts	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
T1f. Other	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
T2. Direct Hire Foreign Nationals	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%

OP-8 Exhibit Part 1

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Civilian Personnel Summary

FY 2027					($ in Thousands)							Rates
								Benefits	Comp			Comp
	Begin	End		Basic	Overtime	Holiday	Other	Total	Comp	OC	&	Basic	Total	&	% BC	% BC
	Strength	Strength	FTEs	Comp	Pay	Pay	OC 11	Variables	OC 11	12/13	Benefits	Comp	Comp	Benefits	Variables	Benefits
T3. Total Direct Hire	10,215	10,143	9,677	789,425	0	389	35,534	35,923	825,348	332,435	1,157,783	81,577	85,290	119,643	4.6%	42.1%
T4. Indirect Hire Foreign Nationals	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
Subtotal - Total Funded (excluded OC 13)	10,215	10,143	9,677	789,425	0	389	35,534	35,923	825,348	332,435	1,157,783	81,577	85,290	119,643	4.6%	42.1%
T5. Other Object Class 13 Benefits	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
T5a. USDH - Benefits of
Former Employees	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
T5b. DHFN - Benefits of
Former Employees	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
T5c. Voluntary Separation Incentive Pay (VSIP)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%
T5d. Foreign National Separation Liability Accrual	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0.0%	0.0%

OP-8 Exhibit Part 1

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Reimbursable Civilian Personnel Costs ($ In Thousands)

I. Description of Operations Financed:

MODULAR SUPPORT BRIGADES - Funds the training and operations of the Army Reserve's Modular Multi-Functional and Functional Support Brigades through force generation, while leveraging live, virtual, and constructive capabilities to conduct training focused on Multi-Domain Operations. Funds training for units available to train at home station.

The United States Army Reserve resources all ground units to conduct Multi-Domain Operations training and achieve the highest training readiness levels attainable based on available resources. The Army Reserve remains committed to providing the necessary resources to train and prepare Soldiers, leaders, and units to support current and future operations.

HOME STATION TRAINING - Resources unit training and operating costs associated with fuel, supplies, and repair parts consumed during unit training. Funding also supports travel and transportation for unit training operations and other special training activities.

II. Force Structure Summary:

The Army Reserve Modular Support Brigades force structure includes Sustainment and Maneuver Enhancement Brigades that support operations of Multi-Functional Support Brigades, to include Headquarters and all organic/assigned units (Echelons Above Brigade combat service support). The force structure provides a mix of maneuver enhancement and sustainment capabilities to include Military Police, Engineer, Chemical, Civil Affairs, Transportation, Quartermaster, Ordnance, and includes military manpower authorizations, equipment along with the associated costs specifically identified and measurable to these units.

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 11: Land Forces Detail by Subactivity Group 112: Modular Support Brigades
III. Financial Summary ($ in Thousands):
FY 2026
Normalized
	FY 2025	Budget				Current	FY 2027
A. Program Elements	Actuals	Request	Amount	Percent	Appn	Enacted	Request
MODULAR SUPPORT BRIGADES	$9,432	$14,651	$0	0.00%	$14,651	$14,651	$15,213
SUBACTIVITY GROUP TOTAL	$9,432	$14,651	$0	0.00%	$14,651	$14,651	$15,213
	Change	Change
B. Reconciliation Summary	FY 2026/FY 2026	FY 2026/FY 2027
BASELINE FUNDING	$14,651	$14,651
Congressional Adjustments (Distributed)	0
Congressional Adjustments (Undistributed)	0
Adjustments to Meet Congressional Intent	0
Congressional Adjustments (General Provisions)	0
SUBTOTAL ESTIMATED AMOUNT	14,651
War-Related and Disaster Supplemental Appropriation	0
X-Year Carryover	0
Fact-of-Life Changes (2026 to 2026 Only)	0
SUBTOTAL BASELINE FUNDING	14,651
Anticipated Reprogramming (Requiring 1415 Actions)	0
Less: War-Related and Disaster Supplemental Appropriation	0
Less: X-Year Carryover	0
Price Change		469
Functional Transfers		0
Program Changes		93
NORMALIZED CURRENT ESTIMATE	$14,651	$15,213

C. Reconciliation of Increases and Decreases:

FY 2026 President's Budget Request....................................................................................................................................................................................................$14,651

1. Congressional Adjustments ...........................................................................................................................................................................................................................$0 a) Distributed Adjustments ............................................................................................................................................................................................................$0 b) Undistributed Adjustments ........................................................................................................................................................................................................$0 c) Adjustments to Meet Congressional Intent................................................................................................................................................................................$0 d) General Provisions....................................................................................................................................................................................................................$0

FY 2026 Estimated Amount....................................................................................................................................................................................................................$14,651

2. War-Related and Disaster Supplemental Appropriations...............................................................................................................................................................................$0 a) Supplemental Appropriation, 2026............................................................................................................................................................................................$0 b) Military Construction and Emergency Hurricane.......................................................................................................................................................................$0 c) X-Year Carryover.......................................................................................................................................................................................................................$0

3. Fact-of-Life Changes......................................................................................................................................................................................................................................$0 a) Functional Transfers..................................................................................................................................................................................................................$0 b) Emergent Requirements ...........................................................................................................................................................................................................$0

FY 2026 Estimated and Supplemental Funding ...................................................................................................................................................................................$14,651

4. Anticipated Reprogramming (Requiring 1415 Actions) ..................................................................................................................................................................................$0 a) Increases...................................................................................................................................................................................................................................$0 b) Decreases .................................................................................................................................................................................................................................$0

Revised FY 2026 Estimate......................................................................................................................................................................................................................$14,651

5. Less: Emergency Supplemental Funding ......................................................................................................................................................................................................$0

a) Less: War-Related and Disaster Supplemental Appropriation..................................................................................................................................................$0

b) Less: X-Year Carryover.............................................................................................................................................................................................................$0

Normalized FY 2026 Current Estimate ..................................................................................................................................................................................................$14,651

a) Transfers In ...............................................................................................................................................................................................................................$0

b) Transfers Out ............................................................................................................................................................................................................................$0 8. Program Increases.....................................................................................................................................................................................................................................$308

c) Program Growth in FY 2027..................................................................................................................................................................................................$308

1) Home Station Training.................................................................................................................................................................................$308 Increases funding for home station training to include Class IX repair parts and consumables for Modular Support Brigades and Headquarters to align core readiness to Army Reserve requirements in support of Global Force Management Allocation Plan (GFMAP) and priorities of the Regionally Aligned Readiness and Modernization Model (ReARMM) in support of Directed Readiness Table (DRT) mission requirements. (Baseline: $14,651)

a) One-Time FY 2026 Costs..........................................................................................................................................................................................................$0

b) Annualization of FY 2026 Program Decreases .........................................................................................................................................................................$0

c) Program Decreases in FY 2027...........................................................................................................................................................................................$-215

1) Efficiency - Travel Budget ..........................................................................................................................................................................$-215 Reduces discretionary travel funding to align with the Secretary of War’s highest priorities to strengthen readiness, modernize capabilities, and sustain the Force. (Baseline: $14,651)

FY 2027 Budget Request ........................................................................................................................................................................................................................$15,213

IV. Performance Criteria and Evaluation Summary:

Multifunctional Support Brigades FY 2025 FY 2026 FY 2027 Actuals Enacted Estimate

Expeditionary Military Intelligence Brigade 2 2 2 Maneuver Enhancement Brigade 3 3 3 Sustainment Brigade 9 9 9

Total for Multifunctional Support Brigades 14 14 14

Ground OPTEMPO Measures (Modular Support Brigades) FY 2025 FY 2026 FY 2027 Actuals Enacted Estimate

Ground OPTEMPO ($000) 9,187 14,400 14,980 Composite Miles Budgeted 786 843 764 Composite Miles Executed 855 0 0

NOTE:

1. The Composite Mile measures funded levels of training and applies to all units in Activity Group 11: Land Forces

2. Funds the Directed Readiness Table requirements in FY 2025 - 2027.

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 11: Land Forces Detail by Subactivity Group 112: Modular Support Brigades
V. Personnel Summary:
Change
FY 2025	FY 2026	FY 2027	FY 2026/2027
Reserve Drill Strength (E/S) (Total)	4,545	4,566	4,566	0
Officer	1,139	1,139	1,139	0
Enlisted	3,406	3,427	3,427	0
Reservists on Full Time Active Duty (E/S) (Total)	252	252	252	0
Officer	38	38	38	0
Enlisted	214	214	214	0
Reserve Drill Strength (A/S) (Total)	4,495	4,556	4,566	11
Officer	1,132	1,139	1,139	0
Enlisted	3,363	3,417	3,427	11
Reservists on Full Time Active Duty (A/S) (Total)	252	252	252	0
Officer	38	38	38	0
Enlisted	214	214	214	0
Civilian FTEs (Total)	0	0	0	0
DIRECT FUNDED (DOES NOT INCLUDE MILITARY TECHNICIANS)	0	0	0	0
U.S. Direct Hire	0	0	0	0
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	0	0	0	0
Foreign National Indirect Hire	0	0	0	0
REIMBURSABLE FUNDED	0	0	0	0
U.S. Direct Hire	0	0	0	0
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	0	0	0	0

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 11: Land Forces Detail by Subactivity Group 112: Modular Support Brigades
Foreign National Indirect Hire	FY 2025 0	FY 2026 0	FY 2027 0	Change FY 2026/2027 0
MILITARY TECHNICIANS U.S. Direct Hire	0 0	0 0	0 0	0 0
Annual Civilian Salary Cost	0	0	0	0
Contractor FTEs (Total)	0	22	22	0

	DEPARTMENT OF THE ARMY
	Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 11: Land Forces Detail by Subactivity Group 112: Modular Support Brigades
VII. OP-32A Line Items:
			Price					Price
	FY 2025	FC Rate	Growth	Price	Program	FY 2026	FC Rate	Growth	Price	Program	FY 2027
	Program	Diff	Percent	Growth	Growth	Program	Diff	Percent	Growth	Growth	Program

0308 0399	TRAVEL TRAVEL OF PERSONS TOTAL TRAVEL	6,249 6,249	0 0	2.10%	131 131	-2,333 -2,333	4,047 4,047	0 0	2.10%	85 85	-215 -215	3,917 3,917
0401 0411 0422 0499	DEFENSE WORKING CAPITAL FUND SUPPLIES AND MATERIALS DLA ENERGY (FUEL PRODUCTS) ARMY SUPPLY DLA MATERIEL SUPPLY CHAIN (MEDICAL) TOTAL SUPPLIES AND MATERIALS PURCHASES	223 2,096 10 2,329	0 0 0 0	1.10% 1.70% -4.77%	2 36 0 38	1 1,596 418 2,015	226 3,728 428 4,382	0 0 0 0	-7.08% 6.69% 4.78%	-16 249 20 253	0 -140 -3 -143	210 3,837 445 4,492
0506 0599	DEFENSE WORKING CAPITAL FUND EQUIPMENT PURCHASES DLA MATERIEL SUPPLY CHAIN (CONSTRUCTION AND EQUIP) TOTAL STOCK FUND EQUIPMENT PURCHASES	318 318	0 0	-4.28%	-14 -14	-304 -304	0 0	0 0	-1.27%	0 0	0 0	0 0
0647 0699	OTHER FUND PURCHASES DISA ENTERPRISE COMPUTING CENTERS TOTAL INDUSTRIAL FUND PURCHASES	208 208	0 0	2.00%	4 4	-212 -212	0 0	0 0	-4.00%	0 0	0 0	0 0
0771 0799	TRANSPORTATION COMMERCIAL TRANSPORTATION TOTAL TRANSPORTATION	24 24	0 0	2.10%	0 0	220 220	244 244	0 0	2.10%	5 5	0 0	249 249
0913 0914 0920 0921 0922 0923	OTHER PURCHASES PURCHASED UTILITIES (NON-FUND) PURCHASED COMMUNICATIONS (NON-FUND) SUPPLIES AND MATERIALS (NON-FUND) PRINTING AND REPRODUCTION EQUIPMENT MAINTENANCE BY CONTRACT OPERATION AND MAINTENANCE OF FACILITIES	2 0 298 0 0 1	0 0 0 0 0 0	2.10% 2.10% 2.10% 2.10% 2.10% 2.10%	0 0 6 0 0 0	104 27 2,077 59 82 30	106 27 2,381 59 82 31	0 0 0 0 0 0	2.10% 2.10% 2.10% 2.10% 2.10% 2.10%	2 1 50 1 2 1	0 0 451 0 0 0	108 28 2,882 60 84 32

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 11: Land Forces Detail by Subactivity Group 112: Modular Support Brigades
		Price					Price
FY 2025	FC Rate	Growth	Price	Program	FY 2026	FC Rate	Growth	Price	Program	FY 2027
Program	Diff	Percent	Growth	Growth	Program	Diff	Percent	Growth	Growth	Program

0957 0964 0987 0989 0999	LAND AND STRUCTURES SUBSISTENCE AND SUPPORT OF PERSONS OTHER INTRA-GOVERNMENT PURCHASES OTHER SERVICES TOTAL OTHER PURCHASES	0 0 0 3 304	0 0 0 0 0	2.10% 2.10% 2.10% 2.10%	0 0 0 0 6	8 353 95 2,833 5,668	8 353 95 2,836 5,978	0 0 0 0 0	2.10% 2.10% 2.10% 2.10%	0 7 2 60 126	0 0 0 0 451	8 360 97 2,896 6,555
9999	GRAND TOTAL	9,432	0		165	5,054	14,651	0		469	93	15,213

I. Description of Operations Financed:

ECHELONS ABOVE BRIGADE - Funds the training and operation of the Army Reserve's Echelons Above Brigade (EAB) units with missions of providing communications, intelligence, logistics, administration, civil affairs, information support operations, and other support to establish and sustain a Corps' war-fighting capability to meet threat scenarios described in the Defense Planning Guidance. These units provide critical actionable intelligence, force protection, personnel, and logistics support. Funding supports operation of military intelligence units assigned to the Corps Military Intelligence Brigade. It also finances the Army Reserve support of Psychological Operations, Civil Affairs, and Military Police units providing force protection and internment support. Special training activities include maintaining highly sophisticated chemical and biological sensors, Defense Support to Civil Authorities, and deployable command and control equipment.

The United States Army Reserve resources ground units to conduct Multi-Domain Operations training and achieve the highest training readiness levels attainable based on available resources. The Army Reserve remains committed to providing the necessary resources to train, equip and prepare Soldiers, leaders, and units to support current and future operations.

PRE-MOBILIZATION TRAINING - Resources key activities with essential training and operational readiness. Provides funding for critical support functions required to establish and sustain a Corps' war-fighting capability. Resources unit training and operating costs associated with fuel, supplies, and repair parts consumed during premobilization training for mobilizing units.

LODGING IN KIND - Department of War Instruction 1225.9, "Billeting for Reserve Component Members," provides billeting or Lodging-in-Kind for Army Reserve personnel who travel more than 50 miles from the Service Member’s residence to perform inactive duty training.

II. Force Structure Summary:

The EAB force structure includes Chemical, Engineer, Medical, Signal, Human Resources, Finance, Military Police, Military Information Support Operations, Civil Affairs, Military Intelligence, Logistics, and Headquarters, including civilian and military manpower authorizations.

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 11: Land Forces Detail by Subactivity Group 113: Echelons Above Brigade
III. Financial Summary ($ in Thousands):
FY 2026
Normalized
	FY 2025	Budget				Current	FY 2027
A. Program Elements	Actuals	Request	Amount	Percent	Appn	Enacted	Request
ECHELONS ABOVE BRIGADE	$705,376	$703,286	$-8,911	-1.27%	$694,375	$694,375	$674,766
SUBACTIVITY GROUP TOTAL	$705,376	$703,286	$-8,911	-1.27%	$694,375	$694,375	$674,766
	Change	Change
B. Reconciliation Summary	FY 2026/FY 2026	FY 2026/FY 2027
BASELINE FUNDING	$703,286	$694,375
Congressional Adjustments (Distributed)	0
Congressional Adjustments (Undistributed)	-8,911
Adjustments to Meet Congressional Intent	0
Congressional Adjustments (General Provisions)	0
SUBTOTAL ESTIMATED AMOUNT	694,375
War-Related and Disaster Supplemental Appropriation	0
X-Year Carryover	0
Fact-of-Life Changes (2026 to 2026 Only)	0
SUBTOTAL BASELINE FUNDING	694,375
Anticipated Reprogramming (Requiring 1415 Actions)	0
Less: War-Related and Disaster Supplemental Appropriation	0
Less: X-Year Carryover	0
Price Change		14,756
Functional Transfers		147
Program Changes		-34,512
NORMALIZED CURRENT ESTIMATE	$694,375	$674,766

C. Reconciliation of Increases and Decreases:

1. Congressional Adjustments ...................................................................................................................................................................................................................$-8,911 a) Distributed Adjustments ............................................................................................................................................................................................................$0 b) Undistributed Adjustments ................................................................................................................................................................................................$-8,911 1) General Provisions Section 8145 (Fuel Savings)....................................................................................................................................$-1,591 2) Historical Unobligated Balances .............................................................................................................................................................$-7,320 c) Adjustments to Meet Congressional Intent................................................................................................................................................................................$0 d) General Provisions....................................................................................................................................................................................................................$0

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 11: Land Forces Detail by Subactivity Group 113: Echelons Above Brigade 3. Fact-of-Life Changes......................................................................................................................................................................................................................................$0

a) Functional Transfers..................................................................................................................................................................................................................$0

b) Emergent Requirements ...........................................................................................................................................................................................................$0

1) Operational Support ....................................................................................................................................................................................$147 Transfers one FTE and funding from SAG 114 Theater Level Assets to a SAG 113 Echelon Above Brigade (EAB) Civil Affairs unit for core readiness to perform services including training readiness oversight to align resources with historical execution. (Baseline: $6,172; 1 FTE)

b) One-Time FY 2027 Costs..........................................................................................................................................................................................................$0

1) Civilian Average Salary Adjustments ..........................................................................................................................................................$207 Adjusts funding due to changes to Civilian compensation rates and Civilian type composition within this SAG. Each year the Army uses detailed execution and cost factor analysis to develop Civilian rates for the budget request. (Baseline: $199,290)

2) Enhanced Performance Award Pool for DoW Civilians............................................................................................................................$2,062 Increases funding to strengthen the Department's ability to recognize and reward the civilian workforce whose expertise and continuity underpin mission success. Expanded award capacity helps retain the talent that sustains warfighter readiness, drives innovation, and ensures uninterrupted support across the enterprise. Investing in civilian recognition directly reinforces the workforce that delivers stability, operational excellence, and long-term capability for the Department. (Baseline: $199,290)

Decreases funding for home station training to to includes unit travel, Class IX repair parts and consumables for Echelons Above Brigades (EAB) including Engineers, Signal, Finance, Military Police, Information, Chemical, Psychological, and Civil Affairs units to align core readiness to Army Reserve requirements in support of Global Force Management Allocation Plan (GFMAP) and priorities of the Continuous Transformation Readiness Model (CTRM) in support of Directed Readiness Table (DRT) mission requirements. (Baseline: $457,043)

2) Efficiency – Workforce Optimization ..........................................................................................................................................................$-429 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 within this SAG include Operational Support (-3 FTEs). (Baseline: $199,290; -3 FTE)

3) Federal Retirement System - Agency Contribution Rates .........................................................................................................................$-812 Reduces funding to align with the adjusted Federal Employees Retirement System (FERS) contribution rates. These adjustments incorporate updated actuarial assumptions, workforce demographics shifts, and revised projections of retirement liabilities. (Baseline: $199,290)

4) Efficiency - Travel Budget .......................................................................................................................................................................$-6,250 Reduces discretionary travel funding to align with the Secretary of War’s highest priorities to strengthen readiness, modernize capabilities, and sustain the Force. (Baseline: $694,375)

IV. Performance Criteria and Evaluation Summary:

Combat Vehicles FY 2025 FY 2026 FY 2027 Actuals Enacted Estimate

Stryker Nuclear, Biological, Chemical, Reconnaissance Vehicle (NBCRV) M1135 56 64 64

Total for Combat Vehicles 56 64 64

Combat Support Pacing Item FY 2025 FY 2026 FY 2027 Actuals Enacted Estimate

Track Armored Recovery Vehicle M88 31 24 12 Armored Personnel Carrier M113A3 110 89 89

Heavy Assault Bridge / Armored Vehicle Launch Bridge AVLB (AVLB) M48A5/M60A2 36 36 36 20 Ton Dump Truck M917 357 342 318

Total for Combat Support Pacing Item 534 491 455

Functional Brigades FY 2025 FY 2026 FY 2027 Actuals Enacted Estimate

Chemical Brigade 2 2 2 Engineer Brigade 4 4 5 Medical Brigade 10 10 10 Military Police Brigade 4 4 4 Signal Brigade 2 2 2 Theater Information Operations Brigade 1 1 1 Transportation Brigade Expeditionary 2 2 2

Total for Functional Brigades 25 25 26

Special Operations Forces (SOF) Elements	FY 2025	FY 2026	FY 2027
	Actuals	Enacted	Estimate
Civil Affairs Brigade	8	8	8
Psychological Operations (PSYOPS)	2	2	2
Total for SOF Elements	10	10	10

Commands/Centers FY 2025 FY 2026 FY 2027 Actuals Enacted Estimate

Civil Affairs Command 4 4 4 Expeditionary Sustainment Command 8 8 8 Financial Support Center 2 2 2 Military Police Command 1 1 1 Petroleum Oil Lubricants (POL) Group 3 3 3 Regional Support Group 26 25 22 Theater Engineering Command 2 2 2

Total for Commands/Centers 46 45 42

Ground OPTEMPO Measures (Echelons above Brigade) FY 2025 FY 2026 FY 2027 Actuals Enacted Estimate

Ground OPTEMPO ($000) 434,373 456,342 425,214

NOTE:

1. Funds the Directed Readiness Table requirements in FY 2025 - 2027.

2. Increases force structure by one Engineering Brigade and decreases force structure by three Regional Support Group (RSG) as part of Army Continuous Transformation.

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 11: Land Forces Detail by Subactivity Group 113: Echelons Above Brigade
V. Personnel Summary:
Change
FY 2025	FY 2026	FY 2027	FY 2026/2027
Reserve Drill Strength (E/S) (Total)	116,648	115,335	115,486	151
Officer	18,221	18,185	18,175	-10
Enlisted	98,427	97,150	97,311	161
Reservists on Full Time Active Duty (E/S) (Total)	6,757	6,842	6,842	0
Officer	1,163	1,163	1,163	0
Enlisted	5,594	5,679	5,679	0
Reserve Drill Strength (A/S) (Total)	116,048	115,992	115,411	-581
Officer	18,221	18,203	18,180	-23
Enlisted	97,827	97,789	97,231	-558
Reservists on Full Time Active Duty (A/S) (Total)	6,757	6,800	6,842	42
Officer	1,163	1,163	1,163	0
Enlisted	5,594	5,637	5,679	42
Civilian FTEs (Total)	2,078	1,847	1,845	-2
DIRECT FUNDED (DOES NOT INCLUDE MILITARY TECHNICIANS)	61	49	47	-2
U.S. Direct Hire	61	49	47	-2
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	61	49	47	-2
Foreign National Indirect Hire	0	0	0	0
REIMBURSABLE FUNDED	0	0	0	0
U.S. Direct Hire	0	0	0	0
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	0	0	0	0
Foreign National Indirect Hire	0	0	0	0

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 11: Land Forces Detail by Subactivity Group 113: Echelons Above Brigade
FY 2025	FY 2026	FY 2027	Change FY 2026/2027
MILITARY TECHNICIANS U.S. Direct Hire	2,017 2,017	1,798 1,798	1,798 1,798	0 0
Annual Civilian Salary Cost	109	108	109	1
Contractor FTEs (Total)	249	393	381	-12

	DEPARTMENT OF THE ARMY
	Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 11: Land Forces Detail by Subactivity Group 113: Echelons Above Brigade
VII. OP-32A Line Items:
			Price					Price
	FY 2025	FC Rate	Growth	Price	Program	FY 2026	FC Rate	Growth	Price	Program	FY 2027
	Program	Diff	Percent	Growth	Growth	Program	Diff	Percent	Growth	Growth	Program

0101 0103 0106 0199	CIVILIAN PERSONNEL COMPENSATION EXECUTIVE, GENERAL AND SPECIAL SCHEDULES WAGE BOARD BENEFITS TO FORMER EMPLOYEES TOTAL CIVILIAN PERSONNEL COMPENSATION	225,443 392 6 225,841	0 0 0 0	1.28% 1.28% 2.90%	2,885 5 0 2,890	-29,038 -397 -6 -29,441	199,290 0 0 199,290	0 0 0 0	0.28% 0.28% 2.10%	558 0 0 558	1,175 0 0 1,175	201,023 0 0 201,023
0308 0399	TRAVEL TRAVEL OF PERSONS TOTAL TRAVEL	76,033 76,033	0 0	2.10%	1,597 1,597	-12,760 -12,760	64,870 64,870	0 0	2.10%	1,362 1,362	-6,250 -6,250	59,982 59,982
0401 0411 0421 0422 0499	DEFENSE WORKING CAPITAL FUND SUPPLIES AND MATERIALS DLA ENERGY (FUEL PRODUCTS) 12,098 ARMY SUPPLY 84,963 DLA MATERIEL SUPPLY CHAIN (CLOTHING AND TEXTILES) 693 DLA MATERIEL SUPPLY CHAIN (MEDICAL) 3,414 TOTAL SUPPLIES AND MATERIALS PURCHASES 101,168	0 0 0 0 0	1.10% 1.70% -4.67% -4.77%	133 1,443 -32 -163 1,381	4,842 18,699 -661 84,057 106,937	17,073 105,105 0 87,308 209,486	0 0 0 0 0	-7.08% 6.69% 4.17% 4.78%	-1,208 7,032 0 4,174 9,998	3,600 -68,398 1 -725 -65,522	19,465 43,739 1 90,757 153,962
0506 0599	DEFENSE WORKING CAPITAL FUND EQUIPMENT PURCHASES DLA MATERIEL SUPPLY CHAIN (CONSTRUCTION AND EQUIP) TOTAL STOCK FUND EQUIPMENT PURCHASES	22,684 22,684	0 0	-4.28%	-970 -970	-17,249 -17,249	4,465 4,465	0 0	-1.27%	-57 -57	-3,257 -3,257	1,151 1,151
0601 0603 0647 0671 0678 0679 0699	OTHER FUND PURCHASES ARMY INDUSTRIAL OPERATIONS (ARMAMENT) DLA DISTRIBUTION DISA ENTERPRISE COMPUTING CENTERS DISA DISN SUBSCRIPTION SERVICES (DSS) DISA IT CONTRACTING SERVICES COST REIMBURSABLE PURCHASES TOTAL INDUSTRIAL FUND PURCHASES	574 2 3,374 242 141 0 4,333	0 0 0 0 0 0 0	-4.68% -20.20% 2.00% -8.00% 0.00% 2.10%	-27 0 67 -19 0 0 21	5,212 0 -3,158 -57 -141 36 1,892	5,759 2 283 166 0 36 6,246	0 0 0 0 0 0 0	-0.38% 9.43% -4.00% 0.00% 0.00% 2.10%	-22 0 -11 0 0 1 -32	0 0 -12 0 0 0 -12	5,737 2 260 166 0 37 6,202
0703	TRANSPORTATION JCS EXERCISES	0	0	17.50%	0	6,841	6,841	0	-19.64%	-1,344	1,044	6,541

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 11: Land Forces Detail by Subactivity Group 113: Echelons Above Brigade
		Price					Price
FY 2025	FC Rate	Growth	Price	Program	FY 2026	FC Rate	Growth	Price	Program	FY 2027
Program	Diff	Percent	Growth	Growth	Program	Diff	Percent	Growth	Growth	Program
0771	COMMERCIAL TRANSPORTATION	52,012	0	2.10%	1,092	2,066	55,170	0	2.10%	1,159	-4,685	51,644
0799	TOTAL TRANSPORTATION	52,012	0		1,092	8,907	62,011	0		-185	-3,641	58,185
	OTHER PURCHASES
0912	RENTAL PAYMENTS TO GSA (SLUC)	521	0	2.10%	11	-481	51	0	2.10%	1	0	52
0913	PURCHASED UTILITIES (NON-FUND)	923	0	2.10%	19	-530	412	0	2.10%	9	0	421
0914	PURCHASED COMMUNICATIONS (NON-FUND)	5,325	0	2.10%	112	-4,954	483	0	2.10%	10	0	493
0915	RENTS (NON-GSA)	4,555	0	2.10%	96	-4,490	161	0	2.10%	3	0	164
0917	POSTAL SERVICES (U.S.P.S)	9	0	2.10%	0	4	13	0	2.10%	0	0	13
0920	SUPPLIES AND MATERIALS (NON-FUND)	140,029	0	2.10%	2,940	-77,644	65,325	0	2.10%	1,372	47,976	114,673
0921	PRINTING AND REPRODUCTION	80	0	2.10%	2	114	196	0	2.10%	4	0	200
0922	EQUIPMENT MAINTENANCE BY CONTRACT	573	0	2.10%	12	2,405	2,990	0	2.10%	63	0	3,053
0923	OPERATION AND MAINTENANCE OF FACILITIES	5,198	0	2.10%	109	-4,121	1,186	0	2.10%	25	0	1,211
0925	EQUIPMENT PURCHASES (NON-FUND)	507	0	2.10%	11	-518	0	0	2.10%	0	0	0
0932	MANAGEMENT AND PROFESSIONAL SUPPORT SERVICES	7,587	0	2.10%	159	-7,746	0	0	2.10%	0	0	0
0933	STUDIES, ANALYSIS, AND EVALUATIONS	14	0	2.10%	0	161	175	0	2.10%	4	0	179
0934	ENGINEERING AND TECHNICAL SERVICES	0	0	2.10%	0	148	148	0	2.10%	3	0	151
0936	TRAINING AND LEADERSHIP DEVELOPMENT (OTHER CONTR)	30	0	2.10%	1	95	126	0	2.10%	3	0	129
0957	LAND AND STRUCTURES	528	0	2.10%	11	-460	79	0	2.10%	2	0	81
0964	SUBSISTENCE AND SUPPORT OF PERSONS	7,167	0	2.10%	150	2,581	9,898	0	2.10%	208	0	10,106
0986	MEDICAL CARE CONTRACTS	11	0	4.00%	0	137	148	0	3.90%	6	0	154
0987	OTHER INTRA-GOVERNMENT PURCHASES	33,698	0	2.10%	708	-12,521	21,885	0	2.10%	460	-3,329	19,016
0988	GRANTS, SUBSIDIES AND CONTRIBUTIONS	20	0	2.10%	0	-20	0	0	2.10%	0	0	0
0989	OTHER SERVICES	16,255	0	2.10%	341	26,057	42,653	0	2.10%	895	-1,505	42,043
0990	IT CONTRACT SUPPORT SERVICES	275	0	2.10%	6	1,797	2,078	0	2.10%	44	0	2,122
0999	TOTAL OTHER PURCHASES	223,305	0		4,688	-79,986	148,007	0		3,112	43,142	194,261
9999	GRAND TOTAL	705,376	0		10,699	-21,700	694,375	0		14,756	-34,365	674,766

I. Description of Operations Financed:

THEATER LEVEL ASSETS - Funds training and operations of the Army Reserve's Theater Level Assets that directly support worldwide operations, deployable elements of the Army Service Component Command (ASCC) and Combatant Command headquarters through force generation, while leveraging live, virtual, and constructive capabilities to conduct training focused on Multi-Domain Operations. It supports the operation of Echelons Above Corps (EAC) forces, separate from division and corps units that directly support operations within the specified theater. Includes military manpower authorizations, mission unique equipment, necessary facilities, and the associated costs specifically identified and measurable to units in support of EAC forces. It supports worldwide information operations, civil affairs, actionable intelligence (including reach back capability) and criminal investigative support.

The United States Army Reserve resources ground units to conduct Multi-Domain Operations training and achieve the highest training readiness levels attainable based on available resources. The Army Reserve remains committed to providing the necessary resources to train and prepare Soldiers, leaders, and units to support current and future operations.

II. Force Structure Summary:

The Army Reserve units at Theater level force structure include Theater Engineer units, Echelons Above Corps Medical Defense, Theater level Mission Support Forces, Theater Signal, Finance, Logistics, and Military Police, including civilian and military manpower authorizations. These units support ASCC and Combatant Command Headquarters worldwide.

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 11: Land Forces Detail by Subactivity Group 114: Theater Level Assets
III. Financial Summary ($ in Thousands):
FY 2026
Normalized
	FY 2025	Budget				Current	FY 2027
A. Program Elements	Actuals	Request	Amount	Percent	Appn	Enacted	Request
THEATER LEVEL ASSETS	$133,499	$146,794	$-1,404	-0.96%	$145,390	$145,390	$121,223
SUBACTIVITY GROUP TOTAL	$133,499	$146,794	$-1,404	-0.96%	$145,390	$145,390	$121,223
	Change	Change
B. Reconciliation Summary	FY 2026/FY 2026	FY 2026/FY 2027
BASELINE FUNDING	$146,794	$145,390
Congressional Adjustments (Distributed)	0
Congressional Adjustments (Undistributed)	-1,404
Adjustments to Meet Congressional Intent	0
Congressional Adjustments (General Provisions)	0
SUBTOTAL ESTIMATED AMOUNT	145,390
War-Related and Disaster Supplemental Appropriation	0
X-Year Carryover	0
Fact-of-Life Changes (2026 to 2026 Only)	0
SUBTOTAL BASELINE FUNDING	145,390
Anticipated Reprogramming (Requiring 1415 Actions)	0
Less: War-Related and Disaster Supplemental Appropriation	0
Less: X-Year Carryover	0
Price Change		1,843
Functional Transfers		-147
Program Changes		-25,863
NORMALIZED CURRENT ESTIMATE	$145,390	$121,223

C. Reconciliation of Increases and Decreases:

1. Congressional Adjustments ...................................................................................................................................................................................................................$-1,404 a) Distributed Adjustments ............................................................................................................................................................................................................$0 b) Undistributed Adjustments ................................................................................................................................................................................................$-1,404 1) Historical Unobligated Balances .............................................................................................................................................................$-1,404 c) Adjustments to Meet Congressional Intent................................................................................................................................................................................$0 d) General Provisions....................................................................................................................................................................................................................$0

a) Supplemental Appropriation, 2026............................................................................................................................................................................................$0

b) Military Construction and Emergency Hurricane.......................................................................................................................................................................$0

c) X-Year Carryover.......................................................................................................................................................................................................................$0 3. Fact-of-Life Changes......................................................................................................................................................................................................................................$0

6. Price Change ..........................................................................................................................................................................................................................................$1,843 7. Transfers...................................................................................................................................................................................................................................................$-147 a) Transfers In ...............................................................................................................................................................................................................................$0

1) Operational Support ...................................................................................................................................................................................$-147Transfers one FTE and funding from SAG 114 Theater Level Assets to a SAG 113 Echelon Above Brigade (EAB) Civil Affairs unit for core readiness to perform services including training readiness oversight to align resources with historical execution. (Baseline: $11,732; -1 FTE)

1) Civilian Average Salary Adjustments ............................................................................................................................................................$91 Adjusts funding due to changes to Civilian compensation rates and Civilian type composition within this SAG. Each year the Army uses detailed execution and cost factor analysis to develop Civilian rates for the budget request. (Baseline: $83,361)

2) Enhanced Performance Award Pool for DoW Civilians...............................................................................................................................$858Increases funding to strengthen the Department's ability to recognize and reward the civilian workforce whose expertise and continuity underpin mission success. Expanded award capacity helps retain the talent that sustains warfighter readiness, drives innovation, and ensures uninterrupted support across the enterprise. Investing in civilian recognition directly reinforces the workforce that delivers stability, operational excellence, and long-term capability for the Department. (Baseline: $83,361)

a) One-Time FY 2026 Costs ...............................................................................................................................................................................................$-20,768

1) Chemical Defense Equipment Unit Level Support................................................................................................................................$-20,768Decreases funding for one-time FY 2026 increase for Joint Service Lightweight Integrated Suit Technology (JSLIST) chemical defense equipment. (Baseline: $27,172)

1) Chemical Defense Equipment Unit Level Support..................................................................................................................................$-4,304Decreases funding for cyclical replacement of Joint Service Lightweight Integrated Suit Technology (JSLIST) items due to one-time increase that enabled the Army Reserve to buy down the equipment backlog in FY 2026. (Baseline: $26,768)

2) Home Station Training ...............................................................................................................................................................................$-570 Decreases funding for home station training to includes unit travel, Class IX repair parts and consumables for Theater Support Units to align core readiness to Army Reserve requirements in support of Global Force Management Allocation Plan (GFMAP) and priorities of the Continuous Transformation Readiness Model (CTRM) in support of Directed Readiness Table (DRT) mission requirements. (Baseline: $36,010)

3) Efficiency – Workforce Optimization ..........................................................................................................................................................$-136 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 within this SAG include Operational Support (-1 FTE). (Baseline: $83,361; -1 FTE)

4) Federal Retirement System - Agency Contribution Rates .........................................................................................................................$-338 Reduces funding to align with the adjusted Federal Employees Retirement System (FERS) contribution rates. These adjustments incorporate updated actuarial assumptions, workforce demographics shifts, and revised projections of retirement liabilities. (Baseline: $83,361)

5) Efficiency - Travel Budget ..........................................................................................................................................................................$-696 Reduces discretionary travel funding to align with the Secretary of War’s highest priorities to strengthen readiness, modernize capabilities, and sustain the Force. (Baseline: $145,390)

IV. Performance Criteria and Evaluation Summary: Theater Commands/Centers FY 2025 FY 2026 FY 2027 Actuals Enacted Estimate

First Army Support Command 1 1 1 Army Reserve Sustainment Command 1 1 1 Civil Affairs and Psychological Operations Command (Airborne) 1 1 1 Deployment Support Command 1 1 1 Expeditionary Rail Center 1 1 1 Financial Support Center 1 1 1 Human Resource Support Center 2 2 2 Medical Command 2 2 2 Military Intelligence Readiness Command 1 1 1 Theater Signal Command 2 2 2 Theater Sustainment Command 2 2 2

Total for Theater Commands/Centers 15 15 15

Ground OPTEMPO Measures (Theater Level Assets) FY 2025 FY 2026 FY 2027 Actuals Enacted Estimate

Ground OPTEMPO ($000) 6,863 9,283 7,514

NOTE:

1. Funds the Directed Readiness Table requirements in FY 2025 - 2027.

Special Operations Forces (SOF) Elements	FY 2025	FY 2026	FY 2027
	Actuals	Enacted	Estimate
Civil Affairs Brigade	8	8	8
Psychological Operations (PSYOPS)	2	2	2
Total for SOF Elements	10	10	10

Commands/Centers FY 2025 FY 2026 FY 2027 Actuals Enacted Estimate

Civil Affairs Command 4 4 4 Expeditionary Sustainment Command 8 8 8 Financial Management Support Center 2 2 2 Military Police Command 1 1 1 Petroleum Oil Lubricants (POL) Group 3 3 3 Regional Support Group 26 25 22 Theater Engineering Command 2 2 2

Total for Commands/Centers 46 45 42

Ground OPTEMPO Measures (Echelons above Brigade) FY 2025 FY 2026 FY 2027 Actuals Enacted Estimate

Ground OPTEMPO ($000) 434,373 456,342 425,214

NOTE:

1. Funds the Directed Readiness Table requirements in FY 2025 - 2027.

2. Increases force structure by one Engineering Brigade and decreases force structure by three Regional Support Group (RSG) as part of Army Continuous Transformation.

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 11: Land Forces Detail by Subactivity Group 114: Theater Level Assets
V. Personnel Summary:
Change
FY 2025	FY 2026	FY 2027	FY 2026/2027
Reserve Drill Strength (E/S) (Total)	12,043	12,004	12,223	219
Officer	4,569	4,533	4,651	118
Enlisted	7,474	7,471	7,572	101
Reservists on Full Time Active Duty (E/S) (Total)	979	1,015	1,015	0
Officer	437	444	444	0
Enlisted	542	571	571	0
Reserve Drill Strength (A/S) (Total)	12,519	12,024	12,114	90
Officer	4,809	4,551	4,592	41
Enlisted	7,711	7,473	7,522	49
Reservists on Full Time Active Duty (A/S) (Total)	979	997	1,015	18
Officer	437	441	444	4
Enlisted	542	557	571	15
Civilian FTEs (Total)	809	724	722	-2
DIRECT FUNDED (DOES NOT INCLUDE MILITARY TECHNICIANS)	92	81	79	-2
U.S. Direct Hire	92	81	79	-2
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	92	81	79	-2
Foreign National Indirect Hire	0	0	0	0
REIMBURSABLE FUNDED	0	0	0	0
U.S. Direct Hire	0	0	0	0
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	0	0	0	0
Foreign National Indirect Hire	0	0	0	0

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 11: Land Forces Detail by Subactivity Group 114: Theater Level Assets
FY 2025	FY 2026	FY 2027	Change FY 2026/2027
MILITARY TECHNICIANS U.S. Direct Hire	717 717	643 643	643 643	0 0
Annual Civilian Salary Cost	116	115	116	1
Contractor FTEs (Total)	10	74	69	-5

	DEPARTMENT OF THE ARMY
	Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 11: Land Forces Detail by Subactivity Group 114: Theater Level Assets
VII. OP-32A Line Items:
			Price					Price
	FY 2025	FC Rate	Growth	Price	Program	FY 2026	FC Rate	Growth	Price	Program	FY 2027
	Program	Diff	Percent	Growth	Growth	Program	Diff	Percent	Growth	Growth	Program

0101 0103 0199	CIVILIAN PERSONNEL COMPENSATION EXECUTIVE, GENERAL AND SPECIAL SCHEDULES WAGE BOARD TOTAL CIVILIAN PERSONNEL COMPENSATION	93,937 119 94,056	0 0 0	1.28% 1.28%	1,202 2 1,204	-11,778 -121 -11,899	83,361 0 83,361	0 0 0	0.28% 0.28%	233 0 233	328 0 328	83,922 0 83,922
0308 0399	TRAVEL TRAVEL OF PERSONS TOTAL TRAVEL	15,714 15,714	0 0	2.10%	330 330	-8,485 -8,485	7,559 7,559	0 0	2.10%	159 159	-696 -696	7,022 7,022
0401 0411 0421 0422 0499	DEFENSE WORKING CAPITAL FUND SUPPLIES AND MATERIALS DLA ENERGY (FUEL PRODUCTS) ARMY SUPPLY DLA MATERIEL SUPPLY CHAIN (CLOTHING AND TEXTILES) DLA MATERIEL SUPPLY CHAIN (MEDICAL) TOTAL SUPPLIES AND MATERIALS PURCHASES	2,528 5,075 826 235 8,664	0 0 0 0 0	1.10% 1.70% -4.67% -4.77%	28 86 -39 -11 64	-2,508 6,566 -787 9,109 12,380	48 11,727 0 9,333 21,108	0 0 0 0 0	-7.08% 6.69% 4.17% 4.78%	-3 785 0 446 1,228	0 -10,840 0 -77 -10,917	45 1,672 0 9,702 11,419
0506 0599	DEFENSE WORKING CAPITAL FUND EQUIPMENT PURCHASES DLA MATERIEL SUPPLY CHAIN (CONSTRUCTION AND EQUIP) TOTAL STOCK FUND EQUIPMENT PURCHASES	8,088 8,088	0 0	-4.28%	-346 -346	6,687 6,687	14,429 14,429	0 0	-1.27%	-183 -183	-13,898 -13,898	348 348
0601 0647 0671 0678 0699	OTHER FUND PURCHASES ARMY INDUSTRIAL OPERATIONS (ARMAMENT) DISA ENTERPRISE COMPUTING CENTERS DISA DISN SUBSCRIPTION SERVICES (DSS) DISA IT CONTRACTING SERVICES TOTAL INDUSTRIAL FUND PURCHASES	0 21 21 49 91	0 0 0 0 0	-4.68% 2.00% -8.00% 0.00%	0 0 -2 0 -2	556 -19 -19 -49 469	556 2 0 0 558	0 0 0 0 0	-0.38% -4.00% 0.00% 0.00%	-2 0 0 0 -2	0 0 0 0 0	554 2 0 0 556
0771	TRANSPORTATION COMMERCIAL TRANSPORTATION	1,831	0	2.10%	38	933	2,802	0	2.10%	59	-121	2,740

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 11: Land Forces Detail by Subactivity Group 114: Theater Level Assets
		Price					Price
FY 2025	FC Rate	Growth	Price	Program	FY 2026	FC Rate	Growth	Price	Program	FY 2027
Program	Diff	Percent	Growth	Growth	Program	Diff	Percent	Growth	Growth	Program

0799	TOTAL TRANSPORTATION	1,831	0		38	933	2,802	0		59	-121	2,740
	OTHER PURCHASES
0912	RENTAL PAYMENTS TO GSA (SLUC)	1,148	0	2.10%	24	-1,022	150	0	2.10%	3	0	153
0913	PURCHASED UTILITIES (NON-FUND)	55	0	2.10%	1	55	111	0	2.10%	2	0	113
0914	PURCHASED COMMUNICATIONS (NON-FUND)	15	0	2.10%	0	23	38	0	2.10%	1	0	39
0915	RENTS (NON-GSA)	3	0	2.10%	0	23	26	0	2.10%	1	0	27
0917	POSTAL SERVICES (U.S.P.S)	3	0	2.10%	0	37	40	0	2.10%	1	0	41
0920	SUPPLIES AND MATERIALS (NON-FUND)	1,997	0	2.10%	42	-220	1,819	0	2.10%	38	12	1,869
0921	PRINTING AND REPRODUCTION	116	0	2.10%	2	-60	58	0	2.10%	1	0	59
0922	EQUIPMENT MAINTENANCE BY CONTRACT	24	0	2.10%	0	907	931	0	2.10%	20	0	951
0923	OPERATION AND MAINTENANCE OF FACILITIES	861	0	2.10%	18	-437	442	0	2.10%	9	0	451
0925	EQUIPMENT PURCHASES (NON-FUND)	83	0	2.10%	2	185	270	0	2.10%	6	0	276
0932	MANAGEMENT AND PROFESSIONAL SUPPORT SERVICES	35	0	2.10%	1	282	318	0	2.10%	7	0	325
0936	TRAINING AND LEADERSHIP DEVELOPMENT (OTHER CONTR)	1	0	2.10%	0	97	98	0	2.10%	2	0	100
0957	LAND AND STRUCTURES	104	0	2.10%	2	-51	55	0	2.10%	1	0	56
0964	SUBSISTENCE AND SUPPORT OF PERSONS	210	0	2.10%	4	688	902	0	2.10%	19	0	921
0986	MEDICAL CARE CONTRACTS	0	0	4.00%	0	1,186	1,186	0	3.90%	46	0	1,232
0987	OTHER INTRA-GOVERNMENT PURCHASES	100	0	2.10%	2	1,617	1,719	0	2.10%	36	0	1,755
0989	OTHER SERVICES	300	0	2.10%	6	7,104	7,410	0	2.10%	156	-718	6,848
0999	TOTAL OTHER PURCHASES	5,055	0		104	10,414	15,573	0		349	-706	15,216
9999	GRAND TOTAL	133,499	0		1,392	10,499	145,390	0		1,843	-26,010	121,223

I. Description of Operations Financed:

LAND FORCES OPERATIONS SUPPORT - Funds the training and operations required to maintain readiness in Army Reserve Land Forces Operations and Support activity and all organic forces supported by those units through force generation, while leveraging live, virtual, and constructive capabilities to conduct training focused on Decisive Action in support of Multi-Domain Operations. This SAG includes Contract Logistics Support (CLS), organic Area Maintenance Support Activities (AMSA) and organic Equipment Concentration Sites (ECS) providing ground and aviation maintenance support. Resources airfield services and fixed wing simulator services.

The United States Army Reserve resources ground units to conduct Multi-Domain Operations training and achieve the highest training readiness levels attainable based on available resources. The Army Reserve remains committed to providing the necessary resources to train and prepare Soldiers, leaders, and units to support current and future operations.

HOME STATION TRAINING - Resources unit training and operating costs associated with fuel, supplies, and repair parts consumed during unit training. Funding also supports travel, and transportation for unit training operations and other special training activities.

RESERVE COMPONENT EQUIPMENT MODERNIZATION - Resources fielding for displaced equipment. Includes displaced equipment training, travel, second destination transportation, minor facility modifications, and fielding logistics.

INSTITUTIONAL TRAINING - Resources training and leader development of military and civilian personnel through centralized (institutional) schools and automated technologies conducted outside of the unit and collective training strategies. It includes training strategy development, development of training technologies and evaluation systems, multi-media and visual aid products in support of individual, institutional, and Army-wide unit training. Institutional training provides training support to units as well as language training, professional and skill progression training.

II. Force Structure Summary:

The Army Reserve Land Forces force structure includes mobilization and training operation support units, and headquarters; including civilian and military manpower authorizations.

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 11: Land Forces Detail by Subactivity Group 115: Land Forces Operations Support
III. Financial Summary ($ in Thousands):
FY 2026
Normalized
	FY 2025	Budget				Current	FY 2027
A. Program Elements	Actuals	Request	Amount	Percent	Appn	Enacted	Request
LAND FORCES OPERATIONS SUPPORT	$629,164	$685,541	$-19,011	-2.77%	$666,530	$666,530	$664,612
SUBACTIVITY GROUP TOTAL	$629,164	$685,541	$-19,011	-2.77%	$666,530	$666,530	$664,612
	Change	Change
B. Reconciliation Summary	FY 2026/FY 2026	FY 2026/FY 2027
BASELINE FUNDING	$685,541	$666,530
Congressional Adjustments (Distributed)	0
Congressional Adjustments (Undistributed)	-19,011
Adjustments to Meet Congressional Intent	0
Congressional Adjustments (General Provisions)	0
SUBTOTAL ESTIMATED AMOUNT	666,530
War-Related and Disaster Supplemental Appropriation	0
X-Year Carryover	0
Fact-of-Life Changes (2026 to 2026 Only)	0
SUBTOTAL BASELINE FUNDING	666,530
Anticipated Reprogramming (Requiring 1415 Actions)	0
Less: War-Related and Disaster Supplemental Appropriation	0
Less: X-Year Carryover	0
Price Change		3,904
Functional Transfers		0
Program Changes		-5,822
NORMALIZED CURRENT ESTIMATE	$666,530	$664,612

C. Reconciliation of Increases and Decreases: FY 2026 President's Budget Request..................................................................................................................................................................................................$685,541

1. Congressional Adjustments .................................................................................................................................................................................................................$-19,011 a) Distributed Adjustments ............................................................................................................................................................................................................$0 b) Undistributed Adjustments ..............................................................................................................................................................................................$-19,011 1) Historical Unobligated Balances ................................................................................................................................................................$-894 2) Projected Under Execution of Civilian Compensation...........................................................................................................................$-18,117 c) Adjustments to Meet Congressional Intent................................................................................................................................................................................$0 d) General Provisions....................................................................................................................................................................................................................$0

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 11: Land Forces Detail by Subactivity Group 115: Land Forces Operations Support 3. Fact-of-Life Changes......................................................................................................................................................................................................................................$0

1) Civilian Average Salary Adjustments .......................................................................................................................................................$1,396 Adjusts funding due to changes to Civilian compensation rates and Civilian type composition within this SAG. Each year the Army uses detailed execution and cost factor analysis to develop Civilian rates for the budget request. (Baseline: $571,181)

2) Enhanced Performance Award Pool for DoW Civilians............................................................................................................................$5,791 Increases funding to strengthen the Department's ability to recognize and reward the civilian workforce whose expertise and continuity underpin mission success. Expanded award capacity helps retain the talent that sustains warfighter readiness, drives innovation, and ensures uninterrupted support across the enterprise. Investing in civilian recognition directly reinforces the workforce that delivers stability, operational excellence, and long-term capability for the Department. (Baseline: $571,181)

9. Program Decreases .............................................................................................................................................................................................................................$-13,009 a) One-Time FY 2026 Costs..........................................................................................................................................................................................................$0 b) Annualization of FY 2026 Program Decreases .........................................................................................................................................................................$0 c) Program Decreases in FY 2027......................................................................................................................................................................................$-13,009

1) Home Station Training ............................................................................................................................................................................$-1,390 Decreases funding for home station training to includes unit travel, Class IX repair parts and consumables for Land Forces maintenance activities to align core readiness to Army Reserve requirements in support of Global Force Management Allocation Plan (GFMAP) and priorities of the Continuous Transformation Readiness Model (CTRM) in support of Directed Readiness Table (DRT) mission requirements. (Baseline: $87,069)

2) Efficiency – Workforce Optimization .......................................................................................................................................................$-8,995 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 within this SAG include Operational Support (-40 FTEs) and Military Technician (-37 FTEs). (Baseline: $571,181; -77 FTE)

3) Federal Retirement System - Agency Contribution Rates ......................................................................................................................$-2,281 Reduces funding to align with the adjusted Federal Employees Retirement System (FERS) contribution rates. These adjustments incorporate updated actuarial assumptions, workforce demographics shifts, and revised projections of retirement liabilities. (Baseline: $571,181)

4) Efficiency - Travel Budget ..........................................................................................................................................................................$-343 Reduces discretionary travel funding to align with the Secretary of War’s highest priorities to strengthen readiness, modernize capabilities, and sustain the Force. (Baseline: $666,530)

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 11: Land Forces Detail by Subactivity Group 115: Land Forces Operations Support
IV. Performance Criteria and Evaluation Summary:
Area Operations Support Activities	FY 2025	FY 2026	FY 2027
	Actuals	Enacted	Estimate
Army Reserve Legal Command	1	1	1
Army Reserve Medical Command	1	1	1
Army Reserve Support Command	1	1	1
Aviation Command (Theater)	1	1	1
Innovations Command	1	1	1
Mission Support Command	3	3	3
Operational Response Command	1	1	1
Readiness Divisions	4	4	4
Training Command	3	3	2
Cyber Protection Brigade	1	1	1
Total for Area Operations Support Activities	17	17	16
Field Level Maintenance Sites	FY 2025	FY 2026	FY 2027
	Actuals	Enacted	Estimate
Area Maintenance Support Activity	107	107	107
Equipment Concentration Site	32	32	32
Total for Field Level Maintenance Sites	139	139	139
Ground OPTEMPO Measures (Theater Level Assets)	FY 2025	FY 2026	FY 2027
	Actuals	Enacted	Estimate
Ground OPTEMPO ($000)	80,120	81,730	78,102
NOTE:
1. Funds the Directed Readiness Table requirements in FY 2025 - 2027.
2. Consolidates two Army Reserve Training Commands (108th and 80th) as part of Army Continuous Transformation.

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 11: Land Forces Detail by Subactivity Group 115: Land Forces Operations Support
V. Personnel Summary:
Change
	FY 2025	FY 2026	FY 2027	FY 2026/2027
Reserve Drill Strength (E/S) (Total)	28,315	27,843	27,131	-712
Officer	7,789	7,734	6,432	-1,302
Enlisted	20,526	20,109	20,699	590
Reservists on Full Time Active Duty (E/S) (Total)	4,059	4,066	4,066	0
Officer	1,131	1,140	1,140	0
Enlisted	2,928	2,926	2,926	0
Reserve Drill Strength (A/S) (Total)	28,468	28,079	27,487	-592
Officer	7,900	7,762	7,083	-679
Enlisted	20,569	20,318	20,404	87
Reservists on Full Time Active Duty (A/S) (Total)	4,059	4,063	4,066	4
Officer	1,131	1,136	1,140	5
Enlisted	2,928	2,927	2,926	-1
Civilian FTEs (Total)	4,495	4,883	4,806	-77
DIRECT FUNDED (DOES NOT INCLUDE MILITARY TECHNICIANS)	1,519	1,472	1,432	-40
U.S. Direct Hire	1,519	1,472	1,432	-40
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	1,519	1,472	1,432	-40
Foreign National Indirect Hire	0	0	0	0
REIMBURSABLE FUNDED	0	0	0	0
U.S. Direct Hire	0	0	0	0
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	0	0	0	0
Foreign National Indirect Hire	0	0	0	0

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 11: Land Forces Detail by Subactivity Group 115: Land Forces Operations Support
FY 2025	FY 2026	FY 2027	Change FY 2026/2027
MILITARY TECHNICIANS U.S. Direct Hire	2,976 2,976	3,411 3,411	3,374 3,374	-37 -37
Annual Civilian Salary Cost	118	117	118	1
Contractor FTEs (Total)	350	331	323	-8

	DEPARTMENT OF THE ARMY
	Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 11: Land Forces Detail by Subactivity Group 115: Land Forces Operations Support
VII. OP-32A Line Items:
			Price					Price
	FY 2025	FC Rate	Growth	Price	Program	FY 2026	FC Rate	Growth	Price	Program	FY 2027
	Program	Diff	Percent	Growth	Growth	Program	Diff	Percent	Growth	Growth	Program

0101 0103 0106 0199	CIVILIAN PERSONNEL COMPENSATION EXECUTIVE, GENERAL AND SPECIAL SCHEDULES WAGE BOARD BENEFITS TO FORMER EMPLOYEES TOTAL CIVILIAN PERSONNEL COMPENSATION	305,479 226,350 174 532,003	0 0 0 0	1.28% 1.28% 2.90%	3,910 2,897 5 6,812	-46,678 79,223 -179 32,366	262,711 308,470 0 571,181	0 0 0 0	0.28% 0.28% 2.10%	736 864 0 1,600	948 -5,037 0 -4,089	264,395 304,297 0 568,692
0308 0399	TRAVEL TRAVEL OF PERSONS TOTAL TRAVEL	10,142 10,142	0 0	2.10%	213 213	148 148	10,503 10,503	0 0	2.10%	221 221	-343 -343	10,381 10,381
0401 0411 0421 0422 0499	DEFENSE WORKING CAPITAL FUND SUPPLIES AND MATERIALS DLA ENERGY (FUEL PRODUCTS) ARMY SUPPLY DLA MATERIEL SUPPLY CHAIN (CLOTHING AND TEXTILES) DLA MATERIEL SUPPLY CHAIN (MEDICAL) TOTAL SUPPLIES AND MATERIALS PURCHASES	848 9,780 37 151 10,816	0 0 0 0 0	1.10% 1.70% -4.67% -4.77%	9 166 -2 -7 166	-621 -3,602 -35 1,361 -2,897	236 6,344 0 1,505 8,085	0 0 0 0 0	-7.08% 6.69% 4.17% 4.78%	-17 424 0 72 479	0 -149 0 -13 -162	219 6,619 0 1,564 8,402
0506 0599	DEFENSE WORKING CAPITAL FUND EQUIPMENT PURCHASES DLA MATERIEL SUPPLY CHAIN (CONSTRUCTION AND EQUIP) TOTAL STOCK FUND EQUIPMENT PURCHASES	4,731 4,731	0 0	-4.28%	-202 -202	-4,529 -4,529	0 0	0 0	-1.27%	0 0	0 0	0 0
0601 0603 0647 0671 0678 0699	OTHER FUND PURCHASES ARMY INDUSTRIAL OPERATIONS (ARMAMENT) DLA DISTRIBUTION DISA ENTERPRISE COMPUTING CENTERS DISA DISN SUBSCRIPTION SERVICES (DSS) DISA IT CONTRACTING SERVICES TOTAL INDUSTRIAL FUND PURCHASES	7,554 0 585 24 16 8,179	0 0 0 0 0 0	-4.68% -20.20% 2.00% -8.00% 0.00%	-354 0 12 -2 0 -344	-6,954 16 -594 18 -16 -7,530	246 16 3 40 0 305	0 0 0 0 0 0	-0.38% 9.43% -4.00% 0.00% 0.00%	-1 1 0 0 0 0	0 0 0 0 0 0	245 17 3 40 0 305

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 11: Land Forces Detail by Subactivity Group 115: Land Forces Operations Support
		Price					Price
FY 2025	FC Rate	Growth	Price	Program	FY 2026	FC Rate	Growth	Price	Program	FY 2027
Program	Diff	Percent	Growth	Growth	Program	Diff	Percent	Growth	Growth	Program

TRANSPORTATION
0771	COMMERCIAL TRANSPORTATION	941	0	2.10%	20	786	1,747	0	2.10%	37	0	1,784
0799	TOTAL TRANSPORTATION	941	0		20	786	1,747	0		37	0	1,784
	OTHER PURCHASES
0912	RENTAL PAYMENTS TO GSA (SLUC)	205	0	2.10%	4	171	380	0	2.10%	8	0	388
0913	PURCHASED UTILITIES (NON-FUND)	68	0	2.10%	1	-46	23	0	2.10%	0	0	23
0914	PURCHASED COMMUNICATIONS (NON-FUND)	26	0	2.10%	1	-14	13	0	2.10%	0	0	13
0915	RENTS (NON-GSA)	839	0	2.10%	18	-857	0	0	2.10%	0	0	0
0920	SUPPLIES AND MATERIALS (NON-FUND)	1,259	0	2.10%	26	8,021	9,306	0	2.10%	195	-52	9,449
0921	PRINTING AND REPRODUCTION	52	0	2.10%	1	62	115	0	2.10%	2	0	117
0922	EQUIPMENT MAINTENANCE BY CONTRACT	4,270	0	2.10%	90	39,093	43,453	0	2.10%	913	-966	43,400
0923	OPERATION AND MAINTENANCE OF FACILITIES	484	0	2.10%	10	-413	81	0	2.10%	2	0	83
0930	OTHER DEPOT MAINTENANCE (NON-FUND)	10	0	2.10%	0	-10	0	0	2.10%	0	0	0
0932	MANAGEMENT AND PROFESSIONAL SUPPORT SERVICES	38,040	0	2.10%	799	-38,839	0	0	2.10%	0	0	0
0933	STUDIES, ANALYSIS, AND EVALUATIONS	2,841	0	2.10%	60	-1,022	1,879	0	2.10%	39	0	1,918
0936	TRAINING AND LEADERSHIP DEVELOPMENT (OTHER CONTR)	306	0	2.10%	6	3,301	3,613	0	2.10%	76	0	3,689
0957	LAND AND STRUCTURES	65	0	2.10%	1	254	320	0	2.10%	7	0	327
0960	INTEREST AND DIVIDENDS	2	0	2.10%	0	-2	0	0	2.10%	0	0	0
0964	SUBSISTENCE AND SUPPORT OF PERSONS	1,053	0	2.10%	22	-1,064	11	0	2.10%	0	0	11
0986	MEDICAL CARE CONTRACTS	4,321	0	4.00%	173	-4,494	0	0	3.90%	0	0	0
0987	OTHER INTRA-GOVERNMENT PURCHASES	7,322	0	2.10%	154	3,499	10,975	0	2.10%	230	-210	10,995
0989	OTHER SERVICES	1,168	0	2.10%	25	3,346	4,539	0	2.10%	95	0	4,634
0990	IT CONTRACT SUPPORT SERVICES	21	0	2.10%	0	-20	1	0	2.10%	0	0	1
0999	TOTAL OTHER PURCHASES	62,352	0		1,391	10,966	74,709	0		1,567	-1,228	75,048
9999	GRAND TOTAL	629,164	0		8,056	29,310	666,530	0		3,904	-5,822	664,612

I. Description of Operations Financed:

AVIATION ASSETS - Funds training and operations required to maintain readiness in Army Reserve aviation units and all organic forces with those units through force generation, while leveraging live, virtual, and constructive capabilities to conduct training focused on Decisive Action in support of Multi-Domain Operations.

The United States Army Reserve resources all its aviation units to conduct Multi-Domain Operations training and achieve the highest training readiness levels attainable based on available resources. The Army Reserve remains committed to providing the necessary resources to train and prepare Soldiers, leaders, and units to support current and future operations.

HOME STATION TRAINING AIR - Supports training and operations, via the flying hour program for fixed wing aircraft, required to maintain readiness in Army Reserve aviation units and organic forces associated with those units.

INSTITUTIONAL TRAINING - Provides resources for graduate flight training (other than for flying hours) fixed wing qualification, maintenance test pilot courses, and instructor pilot courses.

HOME STATION TRAINING GROUND - Resources unit training and operating costs associated with fuel, supplies, and repair parts consumed during unit training. Funding also supports travel and transportation for unit training operations and other special training activities.

II. Force Structure Summary:

The Army Reserve aviation assets force structure includes aviation support, aviation maintenance support, and associated Headquarters, including civilian and military manpower authorizations.

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 11: Land Forces Detail by Subactivity Group 116: Aviation Assets
III. Financial Summary ($ in Thousands):
FY 2026
Normalized
		FY 2025	Budget				Current	FY 2027
A. Program Elements		Actuals	Request	Amount	Percent	Appn	Enacted	Request
AVIATION ASSETS		$122,640	$55,155	$-437	-0.79%	$54,718	$54,718	$37,490
	SUBACTIVITY GROUP TOTAL	$122,640	$55,155	$-437	-0.79%	$54,718	$54,718	$37,490
	Change	Change
B. Reconciliation Summary	FY 2026/FY 2026	FY 2026/FY 2027
BASELINE FUNDING	$55,155	$54,718
Congressional Adjustments (Distributed)	0
Congressional Adjustments (Undistributed)	-437
Adjustments to Meet Congressional Intent	0
Congressional Adjustments (General Provisions)	0
SUBTOTAL ESTIMATED AMOUNT	54,718
War-Related and Disaster Supplemental Appropriation	0
X-Year Carryover	0
Fact-of-Life Changes (2026 to 2026 Only)	0
SUBTOTAL BASELINE FUNDING	54,718
Anticipated Reprogramming (Requiring 1415 Actions)	0
Less: War-Related and Disaster Supplemental Appropriation	0
Less: X-Year Carryover	0
Price Change		439
Functional Transfers		0
Program Changes		-17,667
NORMALIZED CURRENT ESTIMATE	$54,718	$37,490

1. Congressional Adjustments ......................................................................................................................................................................................................................$-437 a) Distributed Adjustments ............................................................................................................................................................................................................$0 b) Undistributed Adjustments ...................................................................................................................................................................................................$-437 1) General Provisions Section 8145 (Fuel Savings).......................................................................................................................................$-437 c) Adjustments to Meet Congressional Intent................................................................................................................................................................................$0 d) General Provisions....................................................................................................................................................................................................................$0

6. Price Change .............................................................................................................................................................................................................................................$439 7. Transfers ........................................................................................................................................................................................................................................................$0 a) Transfers In ...............................................................................................................................................................................................................................$0

1) Civilian Average Salary Adjustments ............................................................................................................................................................$26 Adjusts funding due to changes to Civilian compensation rates and Civilian type composition within this SAG. Each year the Army uses detailed execution and cost factor analysis to develop Civilian rates for the budget request. (Baseline: $21,674)

2) Enhanced Performance Award Pool for DoW Civilians...............................................................................................................................$223 Increases funding to strengthen the Department's ability to recognize and reward the civilian workforce whose expertise and continuity underpin mission success. Expanded award capacity helps retain the talent that sustains warfighter readiness, drives innovation, and ensures uninterrupted support across the enterprise. Investing in civilian recognition directly reinforces the workforce that delivers stability, operational excellence, and long-term capability for the Department. (Baseline: $21,674)

Decreases funding for home station to align ground support resources with the FY 2026 deactivation of the 244th Expeditionary Combat Aviation Brigade (ECAB) and the 11th ECAB to optimize force structure per Secretary of Defense Memorandum, "Army Transformation and Acquisition Reform”, dated April 30, 2025. (Baseline: $11,552)

2) Home Station Training (Air).....................................................................................................................................................................$-7,575 Decreases funding for home station training air based on the deactivation of the Army Reserve rotary aviation assets to include the Medical Evacuation assets to optimize force structure per Secretary of Defense Memorandum, "Army Transformation and Acquisition Reform”, dated April 30, 2025. (Baseline: $15,944)

3) Federal Retirement System - Agency Contribution Rates ...........................................................................................................................$-86 Reduces funding to align with the adjusted Federal Employees Retirement System (FERS) contribution rates. These adjustments incorporate updated actuarial assumptions, workforce demographics shifts, and revised projections of retirement liabilities. (Baseline: $21,674)

4) Efficiency - Travel Budget .......................................................................................................................................................................$-1,400 Reduces discretionary travel funding to align with the Secretary of War’s highest priorities to strengthen readiness, modernize capabilities, and sustain the Force. (Baseline: $54,718)

IV. Performance Criteria and Evaluation Summary:

Aircraft FY 2025 FY 2026 FY 2027 Actuals Enacted Estimate

Chinook (Rotary Wing) CH-47F2 41 41 0

Blackhawk (Rotary Wing) UH-60L2 114 0 0

HH-60M 30 0 0 Airplane (Fixed Wing) C-12 32 30 30 Jet Airplane (Fixed Wing) UC-35 16 14 14 Total for Aircraft 233 85 44

Multifunctional Support Brigades FY 2025 FY 2026 FY 2027 Actuals Enacted Estimate

Expeditionary Combat Aviation Brigade 2 0 0

Total for Multifunctional Support Brigades 2 0 0

Ground OPTEMPO (Supporting Aviation Assets) FY 2025 FY 2026 FY 2027 Actuals Enacted Estimate

Ground OPTEMPO ($000) 15,075 11,582 2,216

Air OPTEMPO Measures (Aviation Assets) FY 2025 FY 2026 FY 2027 Actuals Enacted Estimate

Flying Hour ($000) 67,240 7,472 0 Flying Hours Budgeted (000)1 20.0 1.8 0.0 Proficiency Hours1 6.9 7.0 0.0

NOTE:

1. Air OPTEMPO Budgeted Flying Hours, Proficiency Hours are based on rotary wing operations.

2. Decrease in aviation assets reflects the FY 2026 and FY 2027 Army Continuous Transformation.

3. Funds the Directed Readiness Table requirements in FY 2025 - 2027.

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 11: Land Forces Detail by Subactivity Group 116: Aviation Assets
V. Personnel Summary:
Change
FY 2025	FY 2026	FY 2027	FY 2026/2027
Reserve Drill Strength (E/S) (Total)	3,441	327	327	0
Officer	910	226	226	0
Enlisted	2,531	101	101	0
Reservists on Full Time Active Duty (E/S) (Total)	380	390	390	0
Officer	175	181	181	0
Enlisted	205	209	209	0
Reserve Drill Strength (A/S) (Total)	3,426	1,884	327	-1,557
Officer	910	568	226	-342
Enlisted	2,516	1,316	101	-1,215
Reservists on Full Time Active Duty (A/S) (Total)	380	385	390	5
Officer	175	178	181	3
Enlisted	205	207	209	2
Civilian FTEs (Total)	204	151	151	0
DIRECT FUNDED (DOES NOT INCLUDE MILITARY TECHNICIANS)	85	96	96	0
U.S. Direct Hire	85	96	96	0
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	85	96	96	0
Foreign National Indirect Hire	0	0	0	0
REIMBURSABLE FUNDED	0	0	0	0
U.S. Direct Hire	0	0	0	0
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	0	0	0	0
Foreign National Indirect Hire	0	0	0	0

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 11: Land Forces Detail by Subactivity Group 116: Aviation Assets
FY 2025	FY 2026	FY 2027	Change FY 2026/2027
MILITARY TECHNICIANS U.S. Direct Hire	119 119	55 55	55 55	0 0
Annual Civilian Salary Cost	133	144	145	1
Contractor FTEs (Total)	46	86	26	-60

	DEPARTMENT OF THE ARMY
	Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 11: Land Forces Detail by Subactivity Group 116: Aviation Assets
VII. OP-32A Line Items:
			Price					Price
	FY 2025	FC Rate	Growth	Price	Program	FY 2026	FC Rate	Growth	Price	Program	FY 2027
	Program	Diff	Percent	Growth	Growth	Program	Diff	Percent	Growth	Growth	Program

0101 0103 0199	CIVILIAN PERSONNEL COMPENSATION EXECUTIVE, GENERAL AND SPECIAL SCHEDULES WAGE BOARD TOTAL CIVILIAN PERSONNEL COMPENSATION	27,017 66 27,083	0 0 0	1.28% 1.28%	346 1 347	-5,689 -67 -5,756	21,674 0 21,674	0 0 0	0.28% 0.28%	60 0 60	163 0 163	21,897 0 21,897
0308 0399	TRAVEL TRAVEL OF PERSONS TOTAL TRAVEL	2,805 2,805	0 0	2.10%	59 59	-1,355 -1,355	1,509 1,509	0 0	2.10%	32 32	-1,400 -1,400	141 141
0401 0411 0421 0422 0499	DEFENSE WORKING CAPITAL FUND SUPPLIES AND MATERIALS DLA ENERGY (FUEL PRODUCTS) ARMY SUPPLY DLA MATERIEL SUPPLY CHAIN (CLOTHING AND TEXTILES) DLA MATERIEL SUPPLY CHAIN (MEDICAL) TOTAL SUPPLIES AND MATERIALS PURCHASES	18,980 22,404 69 26 41,479	0 0 0 0 0	1.10% 1.70% -4.67% -4.77%	209 381 -3 -1 586	-14,497 -18,336 -66 234 -32,665	4,692 4,449 0 259 9,400	0 0 0 0 0	-7.08% 6.69% 4.17% 4.78%	-332 298 0 12 -22	-2,301 -4,339 0 -2 -6,642	2,059 408 0 269 2,736
0506 0599	DEFENSE WORKING CAPITAL FUND EQUIPMENT PURCHASES DLA MATERIEL SUPPLY CHAIN (CONSTRUCTION AND EQUIP) TOTAL STOCK FUND EQUIPMENT PURCHASES	877 877	0 0	-4.28%	-38 -38	-839 -839	0 0	0 0	-1.27%	0 0	0 0	0 0
0601 0678 0699	OTHER FUND PURCHASES ARMY INDUSTRIAL OPERATIONS (ARMAMENT) DISA IT CONTRACTING SERVICES TOTAL INDUSTRIAL FUND PURCHASES	0 62 62	0 0 0	-4.68% 0.00%	0 0 0	3,889 -62 3,827	3,889 0 3,889	0 0 0	-0.38% 0.00%	-15 0 -15	0 0 0	3,874 0 3,874
0771 0799	TRANSPORTATION COMMERCIAL TRANSPORTATION TOTAL TRANSPORTATION	1,282 1,282	0 0	2.10%	27 27	1,443 1,443	2,752 2,752	0 0	2.10%	58 58	0 0	2,810 2,810

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 11: Land Forces Detail by Subactivity Group 116: Aviation Assets
		Price					Price
FY 2025	FC Rate	Growth	Price	Program	FY 2026	FC Rate	Growth	Price	Program	FY 2027
Program	Diff	Percent	Growth	Growth	Program	Diff	Percent	Growth	Growth	Program

OTHER PURCHASES
0913	PURCHASED UTILITIES (NON-FUND)	96	2.10%	2	-38	60	2.10%	1	0	61
0914	PURCHASED COMMUNICATIONS (NON-FUND)	22	2.10%	0	41	63	2.10%	1	0	64
0920	SUPPLIES AND MATERIALS (NON-FUND)	41,718	2.10%	876	-41,232	1,362	2.10%	29	-478	913
0921	PRINTING AND REPRODUCTION	15	2.10%	0	-9	6	2.10%	0	0	6
0922	EQUIPMENT MAINTENANCE BY CONTRACT	755	2.10%	15	6,590	7,360	2.10%	155	-5,746	1,769
0923	OPERATION AND MAINTENANCE OF FACILITIES	603	2.10%	13	-479	137	2.10%	3	0	140
0925	EQUIPMENT PURCHASES (NON-FUND)	0	2.10%	0	563	563	2.10%	12	0	575
0930	OTHER DEPOT MAINTENANCE (NON-FUND)	615	2.10%	13	-628	0	2.10%	0	0	0
0936	TRAINING AND LEADERSHIP DEVELOPMENT (OTHER CONTR)	0	2.10%	0	187	187	2.10%	4	0	191
0957	LAND AND STRUCTURES	4	2.10%	0	37	41	2.10%	1	0	42
0964	SUBSISTENCE AND SUPPORT OF PERSONS	96	2.10%	2	158	256	2.10%	5	0	261
0987	OTHER INTRA-GOVERNMENT PURCHASES	274	2.10%	6	-48	232	2.10%	5	-141	96
0989	OTHER SERVICES	4,854	2.10%	102	232	5,188	2.10%	109	-3,423	1,874
0990	IT CONTRACT SUPPORT SERVICES	0	2.10%	0	39	39	2.10%	1	0	40
0999	TOTAL OTHER PURCHASES	49,052		1,029	-34,587	15,494		326	-9,788	6,032
9999	GRAND TOTAL	122,640		2,010	-69,932	54,718		439	-17,667	37,490

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 12: Land Forces Readiness Detail by Subactivity Group 121: Force Readiness Operations Support

I. Description of Operations Financed:

CORE LOGISTICS SUSTAINMENT - Provides resources for logistical support of materiel readiness, accountability, and maintenance management of Organizational Clothing and Individual Equipment.

EDUCATION AND DEVELOPMENT - Provides resources for the Tuition Assistance program for post-secondary education (including vocational, technical, undergraduate, graduate, and certificate program courses) for Army Reserve Soldiers. Additionally, maintains the Army Credentialing and Continuing Education Services for Soldiers to support individual growth, continuous learning, and meet education requirements for advancement and promotion at the DoW standardized level.

SOLDIER AND FAMILY PROGRAMS - Provides resources for operations and management of programs supporting family readiness support assistants and suicide prevention.

HOMELAND DEFENSE - Provides resources for critical theater and national assets such as Chemical, Biological, Radiological, Nuclear, and Explosive and Chemical Contingency Mission Response Force units/operations required to protect both deployed units and the Weapons of Mass Destruction Domestic Response Program. Finances commercial-off-the-shelf equipment and other operational costs necessary for the training and mission requirements of Army Reserve elements.

INSTITUTIONAL TRAINING - Provides resources for training and leader development of military and civilian personnel through centralized (institutional) schools and automated technologies conducted outside of the unit and collective training strategies. It includes training strategy development, development of training technologies and evaluation systems, multi-media, and visual aid products in support of individual, institutional, and Army-wide unit training. Institutional training provides training support to units as well as language training, professional, and skill progression training.

INTELLIGENCE READINESS AND OPERATIONS - Provides resources for critical intelligence support of Army Reserve Commanders by leveraging national intelligence systems, conducting tactical intelligence collection and Satellite Communications dissemination, accessing strategic level imagery for training and operational use, providing connectivity to the strategic intelligence community, and supporting intelligence analysis production activities.

JOINT AND INTERNATIONAL PROGRAMS - Provides resources for administrative and logistics support for the Army Reserve to participate in Defense Security Cooperation exercises. These exercises support the end states and objectives in the DoW Guidance for the Employment of the Force and the Combatant Command Theater Campaign Plans.

LOGISTICS OPERATIONS - Provides resources for installation logistics activities to include integrated supply operations support, maintenance, repair and purchase of non-tactical equipment, hazardous material/hazardous waste management, transportation/container management and services, to include installation transportation, motor pools, and non-tactical leased vehicles.

MEDICAL AND DENTAL READINESS - Provides resources for the Army Reserve medical and dental readiness programs to include physical examinations (under/over 40, school, retention, and promotions), immunizations, and contracts required for medical and dental care. This program ensures the long-term health of the Army Reserve force as required to meet medical readiness standards. Funding does not include costs for medical personnel.

OPERATIONAL SUPPORT - Provides resources for non-organic administration, maintenance, and operational support for both Modified Table of Organization and Equipment and deployable Table of Distribution and Allowance units and Army Reserve training support critical to readiness not funded in the Land Forces Activity Group.

OPERATIONS ACTIVITIES - Provides resources to operate and manage programs and organizations/installations contributing to the Army Reserve's operational readiness but not considered part of the training strategy or units' OPTEMPO or categorized as installation services. Costs include but are not limited to civilian pay, travel, rents, contracts, supplies, and new equipment. Operations Activities includes the following: Operational Aerial Intelligence, Surveillance, and Reconnaissance (ISR) and Regional Training Sites - Medical.

RESERVE READINESS SUPPORT - Provides resources for Active Guard Reserve, Department of the Army Civilians, and full-time Military Technicians including travel and per diem.

RESERVE SCHOOLS - Resources operating costs to support The Army Schools System and other non- Army Training and Doctrine Command training institutions associated with professional development, special skills and refresher proficiency training, and Military Occupational Specialty - Qualification reclassification. Costs include pay and allowances, travel, and per diem for Army Reserve instructors and support personnel for the schools and institutions.

SUPPORT TO TRAINING

INSTALLATION TRAINING AND READINESS - Provides resources for the Director of Plans, Training, Mobilization and Security (DPTMS) support services. Provides funding for Commander's synchronization, integration, and execution of installation steady state operations and emergency operations enabling individual and unit readiness. Resources mobilization support plans, coordinates, and synchronizes garrison support to all aspects of Army Reserve mobilization and demobilization activities at Mobilization Force Generation Installations. Funds civilian pay, travel, contracts, supplies, and equipment for execution.

ARMY-WIDE PUBLISHING - Provides information services to include publishing, printing, and distribution of Army-wide multi-media publications forms and other information media products.

TRAINING SUPPORT SYSTEMS (TSS) - Provides resources for product, service, and facility capabilities to support operational, institutional and self-development training required to achieve and maintain operational readiness standards. TSS products include resources for Training Aids, Devices, Simulators, and Simulations. Services include Integrated Training Area Management, and Training Range Operations while facility capabilities include Visual Information Training Support Centers, and Mission Training Complexes.

II. Force Structure Summary:

The force structure includes Army Reserve training support, professional and skill training, training area management and operations, subsistence support, and sustainment of Organizational Clothing and Individual Equipment. This sub-activity group also includes medical and dental readiness programs, family readiness programs, drug testing programs, Tuition Assistance and Credentialing programs.

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 12: Land Forces Readiness Detail by Subactivity Group 121: Force Readiness Operations Support
III. Financial Summary ($ in Thousands):
FY 2026
Normalized
	FY 2025	Budget				Current	FY 2027
A. Program Elements	Actuals	Request	Amount	Percent	Appn	Enacted	Request
FORCE READINESS OPERATIONS SUPPORT	$375,294	$438,508	$-9,931	-2.26%	$428,577	$428,577	$380,473
SUBACTIVITY GROUP TOTAL	$375,294	$438,508	$-9,931	-2.26%	$428,577	$428,577	$380,473
	Change	Change
B. Reconciliation Summary	FY 2026/FY 2026	FY 2026/FY 2027
BASELINE FUNDING	$438,508	$428,577
Congressional Adjustments (Distributed)	-2,500
Congressional Adjustments (Undistributed)	-7,431
Adjustments to Meet Congressional Intent	0
Congressional Adjustments (General Provisions)	0
SUBTOTAL ESTIMATED AMOUNT	428,577
War-Related and Disaster Supplemental Appropriation	0
X-Year Carryover	0
Fact-of-Life Changes (2026 to 2026 Only)	0
SUBTOTAL BASELINE FUNDING	428,577
Anticipated Reprogramming (Requiring 1415 Actions)	0
Less: War-Related and Disaster Supplemental Appropriation	0
Less: X-Year Carryover	0
Price Change		10,826
Functional Transfers		-23,557
Program Changes		-35,373
NORMALIZED CURRENT ESTIMATE	$428,577	$380,473

C. Reconciliation of Increases and Decreases:

1. Congressional Adjustments ...................................................................................................................................................................................................................$-9,931 a) Distributed Adjustments ....................................................................................................................................................................................................$-2,500 1) Unjustified Growth...................................................................................................................................................................................$-2,500 b) Undistributed Adjustments ................................................................................................................................................................................................$-7,431 1) Historical Unobligated Balances .............................................................................................................................................................$-7,431 c) Adjustments to Meet Congressional Intent................................................................................................................................................................................$0 d) General Provisions....................................................................................................................................................................................................................$0

6. Price Change ........................................................................................................................................................................................................................................$10,826 7. Transfers..............................................................................................................................................................................................................................................$-23,557 a) Transfers In ...............................................................................................................................................................................................................................$0

1) Medical and Dental Readiness .............................................................................................................................................................$-23,557 Transfers funding from the Reserve Health Readiness Program funding to the Defense Health Agency for incremental costs associated with supporting the medical and dental readiness for Reserve personnel. (Baseline: $115,657)

1) Civilian Average Salary Adjustments ............................................................................................................................................................$67 Adjusts funding due to changes to Civilian compensation rates and Civilian type composition within this SAG. Each year the Army uses detailed execution and cost factor analysis to develop Civilian rates for the budget request. (Baseline: $61,944)

2) Enhanced Performance Award Pool for DoW Civilians...............................................................................................................................$664Increases funding to strengthen the Department's ability to recognize and reward the civilian workforce whose expertise and continuity underpin mission success. Expanded award capacity helps retain the talent that sustains warfighter readiness, drives innovation, and ensures uninterrupted support across the enterprise. Investing in civilian recognition directly reinforces the workforce that delivers stability, operational excellence, and long-term capability for the Department. (Baseline: $61,944)

1) Federal Retirement System - Agency Contribution Rates .........................................................................................................................$-247 Reduces funding to align with the adjusted Federal Employees Retirement System (FERS) contribution rates. These adjustments incorporate updated actuarial assumptions, workforce demographics shifts, and revised projections of retirement liabilities. (Baseline: $61,944)

2) Education and Development.................................................................................................................................................................$-11,221Decreases funding for Tuition and Credentialing Assistance to reflect execution trends resulting from recent policy changes. This action realigns the budget with current enrollment projections for degree-seeking Army Reserve Soldiers in support of the Army Reserve retention mission (Baseline: $30,900)

3) Homeland Defense .................................................................................................................................................................................$-1,496 Decreases equipment maintenance and lifecycle replacement based on a reduction in Army Reserve units required for the Command-and-Control (C2) Chemical, Biological, Radiological, and Nuclear (CBRN) Response Enterprise (C2CRE) and Defense CBRN Response Force (DCRF) missions supporting Combatant Commands. (Baseline: $8,773)

4) Medical and Dental Readiness .............................................................................................................................................................$-15,338 Decreases funding for the Army Reserve Health Readiness Program contract to align with historical execution. (Baseline: $115,657)

5) Reserve Schools .....................................................................................................................................................................................$-4,595Decreases funding to align with a projected 2,950 less school seats required in FY27. (Baseline: $71,633)

6) Efficiency – Workforce Optimization ..........................................................................................................................................................$-548 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 within this SAG include Operational Support (Baseline: $61,944; -4 FTE)

7) Training Support Systems.......................................................................................................................................................................$-2,659Decreases funding to align with projected Army Reserve Mission Command capabilities development and integration requirements. (Baseline: $60,533)

IV. Performance Criteria and Evaluation Summary:

Change Change

Tuition Assistance and Credentialing

FY 2025 FY 2026 FY 2027 FY25/FY26 FY26/FY27

Tuition Assistance (Enrollments) 27,177 37,236 26,830 10,059 (10,406) Tuition Assistance (Semester Hours) 85,064 116,548 83,978 31,484 (32,570) Tuition Assistance Funding ($000) 18,950 26,203 15,789 7,253 (10,414) Credentialing (Enrollments) 5,026 2,722 2,699 (2,304) (23) Credentialing Funding ($000) 9,188 4,976 4,934 (4,212) (42)

NOTES: Semester hour is a unit of academic credit representing an hour of class (such as lecture class) or three hours of laboratory work each week for an academic semester. Enrollment is a unit of teaching that typically lasts one academic term. Most college enrollments consist of three semester hours.

Medical and Dental Readiness Metric Goal FY 2025 FY 2026 FY 2027

Medically Ready (MR) 85% 70% 70% 70% Dental Readiness 95% 80% 70% 70%

NOTES: Army Medical Department (AMEDD) Credentialing, Case Management and Medical Operational Data System (MODS) Sustainment contracts will continue to be fully supported. The Reserve Health Readiness Program (RHRP) will be funded for Dental Screenings, Dental Treatment, Periodic Health Assessments (PHAs), and Immunizations.

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 12: Land Forces Readiness Detail by Subactivity Group 121: Force Readiness Operations Support
V. Personnel Summary:
Change
	FY 2025	FY 2026	FY 2027	FY 2026/2027
Reserve Drill Strength (E/S) (Total)	166	166	166	0
Officer	72	72	72	0
Enlisted	94	94	94	0
Reservists on Full Time Active Duty (E/S) (Total)	1,532	1,534	1,697	163
Officer	673	673	813	140
Enlisted	859	861	884	23
Reserve Drill Strength (A/S) (Total)	166	166	166	0
Officer	72	72	72	0
Enlisted	94	94	94	0
Reservists on Full Time Active Duty (A/S) (Total)	1,532	1,533	1,616	83
Officer	673	673	743	70
Enlisted	859	860	873	13
Civilian FTEs (Total)	603	497	493	-4
DIRECT FUNDED (DOES NOT INCLUDE MILITARY TECHNICIANS)	585	478	474	-4
U.S. Direct Hire	585	478	474	-4
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	585	478	474	-4
Foreign National Indirect Hire	0	0	0	0
REIMBURSABLE FUNDED	18	19	19	0
U.S. Direct Hire	18	19	19	0
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	18	19	19	0
Foreign National Indirect Hire	0	0	0	0

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 12: Land Forces Readiness Detail by Subactivity Group 121: Force Readiness Operations Support
FY 2025	FY 2026	FY 2027	Change FY 2026/2027
MILITARY TECHNICIANS U.S. Direct Hire	0 0	0 0	0 0	0 0
Annual Civilian Salary Cost	129	130	131	1
Contractor FTEs (Total)	822	1,156	989	-167

	DEPARTMENT OF THE ARMY
	Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 12: Land Forces Readiness Detail by Subactivity Group 121: Force Readiness Operations Support
VII. OP-32A Line Items:
			Price					Price
	FY 2025	FC Rate	Growth	Price	Program	FY 2026	FC Rate	Growth	Price	Program	FY 2027
	Program	Diff	Percent	Growth	Growth	Program	Diff	Percent	Growth	Growth	Program

0101 0103 0199	CIVILIAN PERSONNEL COMPENSATION EXECUTIVE, GENERAL AND SPECIAL SCHEDULES WAGE BOARD TOTAL CIVILIAN PERSONNEL COMPENSATION	67,854 7,540 75,394	0 0 0	1.28% 1.28%	869 97 966	-11,900 -2,516 -14,416	56,823 5,121 61,944	0 0 0	0.28% 0.28%	159 14 173	-115 51 -64	56,867 5,186 62,053
0308 0399	TRAVEL TRAVEL OF PERSONS TOTAL TRAVEL	20,236 20,236	0 0	2.10%	425 425	-2,596 -2,596	18,065 18,065	0 0	2.10%	379 379	-1,608 -1,608	16,836 16,836
0401 0411 0421 0422 0499	DEFENSE WORKING CAPITAL FUND SUPPLIES AND MATERIALS DLA ENERGY (FUEL PRODUCTS) ARMY SUPPLY DLA MATERIEL SUPPLY CHAIN (CLOTHING AND TEXTILES) DLA MATERIEL SUPPLY CHAIN (MEDICAL) TOTAL SUPPLIES AND MATERIALS PURCHASES	75 3,974 558 102 4,709	0 0 0 0 0	1.10% 1.70% -4.67% -4.77%	1 68 -26 -5 38	53 27,108 19,746 -97 46,810	129 31,150 20,278 0 51,557	0 0 0 0 0	-7.08% 6.69% 4.17% 4.78%	-9 2,084 846 0 2,921	0 1,976 0 0 1,976	120 35,210 21,124 0 56,454
0506 0599	DEFENSE WORKING CAPITAL FUND EQUIPMENT PURCHASES DLA MATERIEL SUPPLY CHAIN (CONSTRUCTION AND EQUIP) TOTAL STOCK FUND EQUIPMENT PURCHASES	5,247 5,247	0 0	-4.28%	-225 -225	6,986 6,986	12,008 12,008	0 0	-1.27%	-152 -152	0 0	11,856 11,856
0601 0603 0647 0671 0678 0699	OTHER FUND PURCHASES ARMY INDUSTRIAL OPERATIONS (ARMAMENT) DLA DISTRIBUTION DISA ENTERPRISE COMPUTING CENTERS DISA DISN SUBSCRIPTION SERVICES (DSS) DISA IT CONTRACTING SERVICES TOTAL INDUSTRIAL FUND PURCHASES	7,946 0 3,171 0 11 11,128	0 0 0 0 0 0	-4.68% -20.20% 2.00% -8.00% 0.00%	-372 0 63 0 0 -309	18,262 557 -2,843 284 -11 16,249	25,836 557 391 284 0 27,068	0 0 0 0 0 0	-0.38% 9.43% -4.00% 0.00% 0.00%	-98 53 -16 0 0 -61	-17,712 0 -248 0 0 -17,960	8,026 610 127 284 0 9,047
	TRANSPORTATION

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 12: Land Forces Readiness Detail by Subactivity Group 121: Force Readiness Operations Support
			Price					Price
	FY 2025	FC Rate	Growth	Price	Program	FY 2026	FC Rate	Growth	Price	Program	FY 2027
	Program	Diff	Percent	Growth	Growth	Program	Diff	Percent	Growth	Growth	Program
0771	COMMERCIAL TRANSPORTATION	1,059	0	2.10%	22	8,075	9,156	0	2.10%	192	0	9,348
0799	TOTAL TRANSPORTATION	1,059	0		22	8,075	9,156	0		192	0	9,348
	OTHER PURCHASES
0912	RENTAL PAYMENTS TO GSA (SLUC)	563	0	2.10%	12	-575	0	0	2.10%	0	0	0
0913	PURCHASED UTILITIES (NON-FUND)	98	0	2.10%	2	-85	15	0	2.10%	0	0	15
0914	PURCHASED COMMUNICATIONS (NON-FUND)	3,739	0	2.10%	79	-3,106	712	0	2.10%	15	-502	225
0915	RENTS (NON-GSA)	29,467	0	2.10%	619	-2,198	27,888	0	2.10%	586	0	28,474
0917	POSTAL SERVICES (U.S.P.S)	1	0	2.10%	0	-1	0	0	2.10%	0	0	0
0920	SUPPLIES AND MATERIALS (NON-FUND)	34,172	0	2.10%	718	-13,438	21,452	0	2.10%	450	-772	21,130
0921	PRINTING AND REPRODUCTION	1,164	0	2.10%	24	412	1,600	0	2.10%	34	0	1,634
0922	EQUIPMENT MAINTENANCE BY CONTRACT	2,999	0	2.10%	63	-3,062	0	0	2.10%	0	0	0
0923	OPERATION AND MAINTENANCE OF FACILITIES	6,588	0	2.10%	138	3,833	10,559	0	2.10%	222	0	10,781
0925	EQUIPMENT PURCHASES (NON-FUND)	90	0	2.10%	2	780	872	0	2.10%	18	0	890
0930	OTHER DEPOT MAINTENANCE (NON-FUND)	0	0	2.10%	0	0	0	0	2.10%	0	18,248	18,248
0932	MANAGEMENT AND PROFESSIONAL SUPPORT SERVICES	18,791	0	2.10%	395	-18,478	708	0	2.10%	15	0	723
0934	ENGINEERING AND TECHNICAL SERVICES	67	0	2.10%	1	107	175	0	2.10%	4	0	179
0936	TRAINING AND LEADERSHIP DEVELOPMENT (OTHER CONTR)	27,517	0	2.10%	578	-15,287	12,808	0	2.10%	269	-10,875	2,202
0937	LOCALLY PURCHASED FUEL (NON-FUND)	0	0	1.10%	0	54	54	0	-7.08%	-4	3	53
0955	MEDICAL CARE	0	0	4.00%	0	78	78	0	3.90%	3	0	81
0957	LAND AND STRUCTURES	43	0	2.10%	1	-44	0	0	2.10%	0	0	0
0964	SUBSISTENCE AND SUPPORT OF PERSONS	3,190	0	2.10%	67	-11	3,246	0	2.10%	68	0	3,314
0984	EQUIPMENT CONTRACTS	0	0	2.10%	0	81	81	0	2.10%	2	0	83
0986	MEDICAL CARE CONTRACTS	79,781	0	4.00%	3,191	36,607	119,579	0	3.90%	4,664	-41,849	82,394
0987	OTHER INTRA-GOVERNMENT PURCHASES	38,215	0	2.10%	803	-30,342	8,676	0	2.10%	182	-1,956	6,902
0989	OTHER SERVICES	8,409	0	2.10%	177	30,188	38,774	0	2.10%	814	-3,571	36,017
0990	IT CONTRACT SUPPORT SERVICES	2,627	0	2.10%	55	-1,180	1,502	0	2.10%	32	0	1,534
0999	TOTAL OTHER PURCHASES	257,521	0		6,925	-15,667	248,779	0		7,374	-41,274	214,879
9999	GRAND TOTAL	375,294	0		7,842	45,441	428,577	0		10,826	-58,930	380,473

I. Description of Operations Financed:

LAND FORCES SYSTEMS READINESS - Funding supports the analysis, design, programming, operation and maintenance of information technology systems, automation support services, and associated supplies, equipment, and other costs necessary to support the Army Reserve's information technology mission and its data processing facilities.

LONG HAUL COMMUNICATIONS - Provides resources for long-haul command and control communications to support the Defense Communications System, Defense Switched Network, Defense Information Systems Network, Non-Secure Internet Protocol Router Network, Secret Internet Protocol Router Network, Joint Worldwide Intelligence Communication System and other dedicated voice and data circuits.

COMMON SUSTAINMENT - Delivers full-time logistical readiness support to the Army Reserve force at over 980 locations spread across the continental U.S. and Puerto Rico. Resources a Defense Business System registered in the Army Portfolio Management Solution that automates Army Reserve unique supply, maintenance, and transportation business processes.

RESERVE COMPONENT AUTOMATION SYSTEM - Supports and sustains the Army Reserve's portion of the automated information system that provides the Army Reserve with an integrated capability to administer, manage, and mobilize Army Reserve forces.

COMMERCIAL SATELLITE AIR TIME - Resources the centralized program management for streamlined acquisition of all commercial satellite services across the Army.

II. Force Structure Summary:

There are no force structure requirements in this subactivity group.

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 12: Land Forces Readiness Detail by Subactivity Group 122: Land Forces Systems Readiness
III. Financial Summary ($ in Thousands):
FY 2026
Normalized
	FY 2025	Budget				Current	FY 2027
A. Program Elements	Actuals	Request	Amount	Percent	Appn	Enacted	Request
LAND FORCES SYSTEMS READINESS	$45,266	$23,783	$0	0.00%	$23,783	$23,783	$41,301
SUBACTIVITY GROUP TOTAL	$45,266	$23,783	$0	0.00%	$23,783	$23,783	$41,301
	Change	Change
B. Reconciliation Summary	FY 2026/FY 2026	FY 2026/FY 2027
BASELINE FUNDING	$23,783	$23,783
Congressional Adjustments (Distributed)	0
Congressional Adjustments (Undistributed)	0
Adjustments to Meet Congressional Intent	0
Congressional Adjustments (General Provisions)	0
SUBTOTAL ESTIMATED AMOUNT	23,783
War-Related and Disaster Supplemental Appropriation	0
X-Year Carryover	0
Fact-of-Life Changes (2026 to 2026 Only)	0
SUBTOTAL BASELINE FUNDING	23,783
Anticipated Reprogramming (Requiring 1415 Actions)	0
Less: War-Related and Disaster Supplemental Appropriation	0
Less: X-Year Carryover	0
Price Change		388
Functional Transfers		0
Program Changes		17,130
NORMALIZED CURRENT ESTIMATE	$23,783	$41,301

C. Reconciliation of Increases and Decreases:

a) Distributed Adjustments ............................................................................................................................................................................................................$0

b) Undistributed Adjustments ........................................................................................................................................................................................................$0

c) Adjustments to Meet Congressional Intent................................................................................................................................................................................$0

d) General Provisions....................................................................................................................................................................................................................$0

6. Price Change .............................................................................................................................................................................................................................................$388 7. Transfers ........................................................................................................................................................................................................................................................$0 a) Transfers In ...............................................................................................................................................................................................................................$0 b) Transfers Out ............................................................................................................................................................................................................................$0

1) Long Haul Communications ...................................................................................................................................................................$17,130 Funds support an increase of ethernet circuits for Army Reserve facilities that will provide a more robust dedicated, reliable, and secure bandwidth vital to enduring seamless connectivity to the Army’s Global Unified Network. (Baseline: $22,370)

9. Program Decreases .......................................................................................................................................................................................................................................$0 a) One-Time FY 2026 Costs..........................................................................................................................................................................................................$0 b) Annualization of FY 2026 Program Decreases .........................................................................................................................................................................$0 c) Program Decreases in FY 2027 ................................................................................................................................................................................................$0

IV. Performance Criteria and Evaluation Summary:

Long Haul Communication:	FY2025	FY2026	FY2027
Long Haul Circuits Ethernet Circuits	616 517	616 582	605 605
DS3 Circuits	96	31	0
Secure Internet Protocol Router Network (SIPRNET)	1	0	0
NOTES:

1. Completion of the legacy DS3 to Ethernet circuit optimization project. The migration was finalized in March 2025.

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 12: Land Forces Readiness Detail by Subactivity Group 122: Land Forces Systems Readiness
V. Personnel Summary:
Change
	FY 2025	FY 2026	FY 2027	FY 2026/2027
Reserve Drill Strength (E/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Reservists on Full Time Active Duty (E/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Reserve Drill Strength (A/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Reservists on Full Time Active Duty (A/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Civilian FTEs (Total)	0	0	0	0
DIRECT FUNDED (DOES NOT INCLUDE MILITARY TECHNICIANS)	0	0	0	0
U.S. Direct Hire	0	0	0	0
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	0	0	0	0
Foreign National Indirect Hire	0	0	0	0
REIMBURSABLE FUNDED	0	0	0	0
U.S. Direct Hire	0	0	0	0
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	0	0	0	0
Foreign National Indirect Hire	0	0	0	0

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 12: Land Forces Readiness Detail by Subactivity Group 122: Land Forces Systems Readiness
FY 2025	FY 2026	FY 2027	Change FY 2026/2027
MILITARY TECHNICIANS U.S. Direct Hire	0 0	0 0	0 0	0 0
Annual Civilian Salary Cost	0	0	0	0
Contractor FTEs (Total)	116	106	112	6

	DEPARTMENT OF THE ARMY
	Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 12: Land Forces Readiness Detail by Subactivity Group 122: Land Forces Systems Readiness
VII. OP-32A Line Items:
			Price					Price
	FY 2025	FC Rate	Growth	Price	Program	FY 2026	FC Rate	Growth	Price	Program	FY 2027
	Program	Diff	Percent	Growth	Growth	Program	Diff	Percent	Growth	Growth	Program

0308 0399	TRAVEL TRAVEL OF PERSONS TOTAL TRAVEL	0 0	0 0	2.10%	0 0	130 130	130 130	0 0	2.10%	3 3	0 0	133 133
0411 0499	DEFENSE WORKING CAPITAL FUND SUPPLIES AND MATERIALS ARMY SUPPLY TOTAL SUPPLIES AND MATERIALS PURCHASES	3,659 3,659	0 0	1.70%	62 62	-2,929 -2,929	792 792	0 0	6.69%	53 53	0 0	845 845
0647 0671 0678 0699	OTHER FUND PURCHASES DISA ENTERPRISE COMPUTING CENTERS DISA DISN SUBSCRIPTION SERVICES (DSS) DISA IT CONTRACTING SERVICES TOTAL INDUSTRIAL FUND PURCHASES	14,186 7,491 0 21,677	0 0 0 0	2.00% -8.00% 0.00%	284 -599 0 -315	-12,675 -5,044 0 -17,719	1,795 1,848 0 3,643	0 0 0 0	-4.00% 0.00% 0.00%	-72 0 0 -72	-1,473 4,591 13,000 16,118	250 6,439 13,000 19,689
0912 0914 0922 0925 0932 0934 0960 0987 0989 0990 0999	OTHER PURCHASES RENTAL PAYMENTS TO GSA (SLUC) PURCHASED COMMUNICATIONS (NON-FUND) EQUIPMENT MAINTENANCE BY CONTRACT EQUIPMENT PURCHASES (NON-FUND) MANAGEMENT AND PROFESSIONAL SUPPORT SERVICES ENGINEERING AND TECHNICAL SERVICES INTEREST AND DIVIDENDS OTHER INTRA-GOVERNMENT PURCHASES OTHER SERVICES IT CONTRACT SUPPORT SERVICES TOTAL OTHER PURCHASES	0 2,621 0 0 707 935 0 0 15,667 0 19,930	0 0 0 0 0 0 0 0 0 0 0	2.10% 2.10% 2.10% 2.10% 2.10% 2.10% 2.10% 2.10% 2.10% 2.10%	0 55 0 0 15 20 0 0 329 0 419	74 -2,676 2,055 3,063 -402 1,747 1 2 -13,008 8,013 -1,131	74 0 2,055 3,063 320 2,702 1 2 2,988 8,013 19,218	0 0 0 0 0 0 0 0 0 0 0	2.10% 2.10% 2.10% 2.10% 2.10% 2.10% 2.10% 2.10% 2.10% 2.10%	2 0 43 64 7 57 0 0 63 168 404	0 0 0 0 0 0 0 0 1,012 0 1,012	76 0 2,098 3,127 327 2,759 1 2 4,063 8,181 20,634
9999	GRAND TOTAL	45,266	0		166	-21,649	23,783	0		388	17,130	41,301

I. Description of Operations Financed:

Funding provides depot level maintenance for the recovery, repair, overhaul and return of major equipment and end-items to Army Reserve units. Depot Maintenance is the Army Reserve's strategic maintenance sustainment base and is the only source of supply and maintenance dollars for fully reconditioned/overhauled end-items. These end-items fill equipment shortages, modernize the force, and ensure equipment readiness within the Army Reserve to support the FY 2026 National Defense Strategy and the joint force.

COMMUNICATIONS ELECTRONIC - End-Items - Resources end-items supporting sustainment readiness of Command, Control, Communications, Computers, Intelligence, Surveillance and Reconnaissance (C4ISR) across the life cycle of C4ISR systems.

OTHER - End-Items - Maintains end-items including Test, Management and Diagnostic Equipment (TMDE), construction equipment, rail equipment, and general equipment. Supported systems include, but are not limited to, bulldozers, small arms, towed howitzers, and troop support equipment.

ARMY TACTICAL WHEELED VEHICLES - Sustains end-items and supported systems including Family of Medium Tactical Vehicles (MTV), Family of Light Tactical Vehicles (LTV), High Mobility Multipurpose Wheeled Vehicles (HMMWV), line-haul tractors, trailers, and Heavy Expanded Mobility Tactical Trucks (HEMTT).

COMBAT VEHICLE - End-Items - Resources Armored Personnel Carrier (APC) end-items including Armored Vehicle Launched Bridge (AVLB), medium recovery vehicles, and command posts.

II. Force Structure Summary:

The force structure includes Army Reserve Depot Maintenance programs providing for procurement of repair parts, materials, component end-items, and services required for depot level repair or overhaul in support of Army Reserve equipment readiness.

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 12: Land Forces Readiness Detail by Subactivity Group 123: Depot Maintenance
III. Financial Summary ($ in Thousands):
FY 2026
Normalized
	FY 2025	Budget				Current	FY 2027
A. Program Elements	Actuals	Request	Amount	Percent	Appn	Enacted	Request
DEPOT MAINTENANCE	$46,590	$40,426	$-1,089	-2.69%	$39,337	$39,337	$37,429
SUBACTIVITY GROUP TOTAL	$46,590	$40,426	$-1,089	-2.69%	$39,337	$39,337	$37,429
	Change	Change
B. Reconciliation Summary	FY 2026/FY 2026	FY 2026/FY 2027
BASELINE FUNDING	$40,426	$39,337
Congressional Adjustments (Distributed)	0
Congressional Adjustments (Undistributed)	-1,089
Adjustments to Meet Congressional Intent	0
Congressional Adjustments (General Provisions)	0
SUBTOTAL ESTIMATED AMOUNT	39,337
War-Related and Disaster Supplemental Appropriation	0
X-Year Carryover	0
Fact-of-Life Changes (2026 to 2026 Only)	0
SUBTOTAL BASELINE FUNDING	39,337
Anticipated Reprogramming (Requiring 1415 Actions)	0
Less: War-Related and Disaster Supplemental Appropriation	0
Less: X-Year Carryover	0
Price Change		-389
Functional Transfers		0
Program Changes		-1,519
NORMALIZED CURRENT ESTIMATE	$39,337	$37,429

C. Reconciliation of Increases and Decreases:

1. Congressional Adjustments ...................................................................................................................................................................................................................$-1,089 a) Distributed Adjustments ............................................................................................................................................................................................................$0 b) Undistributed Adjustments ................................................................................................................................................................................................$-1,089 1) Historical Unobligated Balances .............................................................................................................................................................$-1,089 c) Adjustments to Meet Congressional Intent................................................................................................................................................................................$0 d) General Provisions....................................................................................................................................................................................................................$0

6. Price Change ............................................................................................................................................................................................................................................$-389 7. Transfers ........................................................................................................................................................................................................................................................$0 a) Transfers In ...............................................................................................................................................................................................................................$0

1) Civilian Average Salary Adjustments ..............................................................................................................................................................$6 Adjusts funding due to changes to Civilian compensation rates and Civilian type composition within this SAG. Each year the Army uses detailed execution and cost factor analysis to develop Civilian rates for the budget request. (Baseline: $2,966)

2) Enhanced Performance Award Pool for DoW Civilians.................................................................................................................................$32 Increases funding to strengthen the Department's ability to recognize and reward the civilian workforce whose expertise and continuity underpin mission success. Expanded award capacity helps retain the talent that sustains warfighter readiness, drives innovation, and ensures uninterrupted support across the enterprise. Investing in civilian recognition directly reinforces the workforce that delivers stability, operational excellence, and long-term capability for the Department. (Baseline: $2,966)

3) Depot Maintenance - Combat Vehicle End Items ....................................................................................................................................$2,308 Increases funding to support the maintenance of one Stryker. (Baseline: $14,824)

1) Federal Retirement System - Agency Contribution Rates ...........................................................................................................................$-12 Reduces funding to align with the adjusted Federal Employees Retirement System (FERS) contribution rates. These adjustments incorporate updated actuarial assumptions, workforce demographics shifts, and revised projections of retirement liabilities. (Baseline: $2,966)

2) Depot Maintenance - Communications - Electronics End Items .............................................................................................................$-2,738 Decreased funding for the planned maintenance of five legacy systems, including the PHOENIX Satellite Terminal and various other satellite communication terminals. This reduction aligns with Army-wide priorities and results in the strategic deferral of maintenance for this equipment. The program will continue to rotate critical assets through the maintenance schedule to maximize readiness with the available funds. (Baseline: $5,318)

3) Depot Maintenance - Other End Items....................................................................................................................................................$-1,115 Decreased funding defers the planned maintenance for nine legacy systems, including various heavy tactical trucks and trailers. This adjustment allows the program to sharpen it's focus on mission-critical equipment. Maintenance for these systems is being rescheduled to later years to manage resources effectively. (Baseline: $13,010)

IV. Performance Criteria and Evaluation Summary:

Aircraft Memo

Combat Vehicles Memo

Commo Memo

Other Memo

Tactical Vehicles Memo

TOTAL

Budget Qty $(M) 4 2.8 2 2.1 6 10.2 3 5.8 23 5.0 2 1.3 41 19.2 15 4.7 1 9.3 0 0.0 75 46.6	FY 2025 Actual Inductions Qty $(M) 8 0.0 2 1.5 2 5.9 1 2.8 18 4.5 2 0.8 22 10.4 14 5.5 29 3.1 0 0.0 79 23.9	CompletionsPrior Current YearYear 8 1 0 0 0 0 0 1 16 9 2 1 14 0 0 0 20 0 0 0 58 10	Budget Qty $(M) 5 2.4 1 1.3 2 3.8 2 3.8 12 5.3 2 1.3 12 13.0 7 2.9 7 14.8 1 1.0 38 39.3	FY 2026 Estimated Inductions Qty $(M) 0 0.0 2 1.6 0 0.0 1 2.4 36 3.0 0 0.0 37 7.1 13 5.5 65 8.3 0 0.0 138 18.4	Carry-in Qty 0 0 4 0 23 0 11 0 11 0 49	FY 2027Budget Qty $(M) 0 0.0 0 0.0 2 8.5 0 0.0 3 2.5 1 0.7 7 10.4 0 0.0 3 16.0 2 2.0 20 37.4

Data sources used for the analysis were the following: Logistics Modernization Program, General Fund Enterprise Business System, and the Depot Maintenance Operations Planning System. Memo entries reflect the following selected systems: Aircraft: CH 47F Helicopter; Combat Vehicles: Medium Recovery Vehicle - M88A1 and Light Armored Vehicle; Commo: VSAT (FSR Support); Other: Mobile Int Col Sys (MIRCS)

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 12: Land Forces Readiness Detail by Subactivity Group 123: Depot Maintenance
V. Personnel Summary:
Change
FY 2025	FY 2026	FY 2027	FY 2026/2027
Reserve Drill Strength (E/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Reservists on Full Time Active Duty (E/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Reserve Drill Strength (A/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Reservists on Full Time Active Duty (A/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Civilian FTEs (Total)	32	26	26	0
DIRECT FUNDED (DOES NOT INCLUDE MILITARY TECHNICIANS)	32	26	26	0
U.S. Direct Hire	32	26	26	0
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	32	26	26	0
Foreign National Indirect Hire	0	0	0	0
REIMBURSABLE FUNDED	0	0	0	0
U.S. Direct Hire	0	0	0	0
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	0	0	0	0
Foreign National Indirect Hire	0	0	0	0

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 12: Land Forces Readiness Detail by Subactivity Group 123: Depot Maintenance
FY 2025	FY 2026	FY 2027	Change FY 2026/2027
MILITARY TECHNICIANS U.S. Direct Hire	0 0	0 0	0 0	0 0
Annual Civilian Salary Cost	114	114	115	1
Contractor FTEs (Total)	18	86	86	0

	DEPARTMENT OF THE ARMY
	Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 12: Land Forces Readiness Detail by Subactivity Group 123: Depot Maintenance
VII. OP-32A Line Items:
			Price					Price
	FY 2025	FC Rate	Growth	Price	Program	FY 2026	FC Rate	Growth	Price	Program	FY 2027
	Program	Diff	Percent	Growth	Growth	Program	Diff	Percent	Growth	Growth	Program

0101 0103 0199	CIVILIAN PERSONNEL COMPENSATION EXECUTIVE, GENERAL AND SPECIAL SCHEDULES WAGE BOARD TOTAL CIVILIAN PERSONNEL COMPENSATION	964 2,699 3,663	0 0 0	1.28% 1.28%	12 35 47	-263 -481 -744	713 2,253 2,966	0 0 0	0.28% 0.28%	2 6 8	4 22 26	719 2,281 3,000
0308 0399	TRAVEL TRAVEL OF PERSONS TOTAL TRAVEL	13 13	0 0	2.10%	0 0	49 49	62 62	0 0	2.10%	1 1	0 0	63 63
0401 0411 0422 0499	DEFENSE WORKING CAPITAL FUND SUPPLIES AND MATERIALS DLA ENERGY (FUEL PRODUCTS) ARMY SUPPLY DLA MATERIEL SUPPLY CHAIN (MEDICAL) TOTAL SUPPLIES AND MATERIALS PURCHASES	0 0 0 0	0 0 0 0	1.10% 1.70% -4.77%	0 0 0 0	55 4,026 345 4,426	55 4,026 345 4,426	0 0 0 0	-7.08% 6.69% 4.78%	-4 269 16 281	0 -3 -2 -5	51 4,292 359 4,702
0601 0699	OTHER FUND PURCHASES ARMY INDUSTRIAL OPERATIONS (ARMAMENT) TOTAL INDUSTRIAL FUND PURCHASES	18,802 18,802	0 0	-4.68%	-880 -880	-5,922 -5,922	12,000 12,000	0 0	-0.38%	-46 -46	-1,418 -1,418	10,536 10,536
0719 0771 0799	TRANSPORTATION SDDC CARGO OPERATION (PORT HANDLING) COMMERCIAL TRANSPORTATION TOTAL TRANSPORTATION	0 0 0	0 0 0	26.00% 2.10%	0 0 0	1,671 9 1,680	1,671 9 1,680	0 0 0	-60.78% 2.10%	-1,016 0 -1,016	3 0 3	658 9 667
0920 0922 0928 0930	OTHER PURCHASES SUPPLIES AND MATERIALS (NON-FUND) EQUIPMENT MAINTENANCE BY CONTRACT SHIP MAINTENANCE BY CONTRACT OTHER DEPOT MAINTENANCE (NON-FUND)	14,318 1,320 0 1,314	0 0 0 0	2.10% 2.10% 2.10% 2.10%	301 28 0 28	-10,288 3,584 460 -1,342	4,331 4,932 460 0	0 0 0 0	2.10% 2.10% 2.10% 2.10%	91 104 10 0	-125 0 0 0	4,297 5,036 470 0

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 12: Land Forces Readiness Detail by Subactivity Group 123: Depot Maintenance
		Price					Price
FY 2025	FC Rate	Growth	Price	Program	FY 2026	FC Rate	Growth	Price	Program	FY 2027
Program	Diff	Percent	Growth	Growth	Program	Diff	Percent	Growth	Growth	Program

0987 0989 0999	OTHER INTRA-GOVERNMENT PURCHASES OTHER SERVICES TOTAL OTHER PURCHASES	7,160 0 24,112	0 0 0	2.10% 2.10%	150 0 507	-6,440 7,610 -6,416	870 7,610 18,203	0 0 0	2.10% 2.10%	18 160 383	0 0 -125	888 7,770 18,461
9999	GRAND TOTAL	46,590	0		-326	-6,927	39,337	0		-389	-1,519	37,429

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 13: Land Forces Readiness Support Detail by Subactivity Group 131: Base Operations Support

I. Description of Operations Financed:

BASE OPERATIONS SUPPORT (BOS) - Finances the Army Reserve installation services worldwide, ensuring an environment in which Soldiers and families can thrive, and provides a structure that supports the readiness of an expeditionary Army. BOS supports all aspects of mission readiness and training, provides for operating and maintaining installations worldwide that serve as our Nation's power projection platforms, and provides essential services and programs that promote quality of life for our Soldiers, families, and civilian workforce. Installation support is provided through the following programs and services. Major programs within BOS include:

YELLOW RIBBON PROGRAM - Resources key activities of the Yellow Ribbon Program which provides crucial information and services to Army Reserve Soldiers and their families throughout the duration of the mobilization cycle.

ENGINEERING SERVICES – Resources (1) Facility Management and Administration and (2) Installation Engineering Services. Facility Management includes public works management costs, contract management, materiel procurement, facility data management; to include, Geographic Information System (GIS) and Sustainment Management Systems (SMS) suite implementation/inspections, furnishings management costs, and real property and real estate management. Installation Engineering Services includes facility engineer service contracts, annual inspection of facilities, master planning, overhead of planning and design, and overhead of construction management and non-Sustainment, Restoration, and Modernization (SRM) service calls.

ENVIRONMENTAL PROGRAMS - Comprised of (1) Compliance - to ensure projects and activities sustain compliance with all applicable Federal, Tribal, and State laws and regulations not specifically funded by any other account; includes Final Governing Standards and host nation laws/international agreements overseas for effective environmental quality and management; (2) Conservation - management and sustainment of installation natural and cultural resources. The program funds efforts to characterize environmental impacts associated with munitions use on training ranges and to mitigate the effects from munitions use on or migrating from operational ranges; (3) Pollution-Prevention - funds prevention-based solutions to correct deficiencies and minimize future environmental liabilities; and (4) Restoration - includes legally-mandated cleanup not eligible for funding under the Defense Environmental Restoration Program or Base Realignment and Closure Environmental Restoration Program.

HOMELAND DEFENSE - Provides resources for critical theater and national assets such as Chemical, Biological, Radiological, Nuclear, and Explosive (CBRNE) and Chemical Contingency Mission Response Force (CCMRF) units/operations required to protect both deployed units and the weapons of mass destruction domestic response. Finances commercial-off-the-shelf (COTS) equipment and other operational costs necessary for the training and mission requirements of the Army Reserve elements.

INFRASTRUCTURE OPERATIONS - Provides vital resources for operating and maintaining Army Reserve installations and centers. Significant components of Facilities Operations are: (1) Real Property Leases - including all direct and reimbursable worldwide costs for General Services Administration (GSA) and non-GSA real estate leases; (2) Utilities - funds the procurement, production and distribution of utility services for Army Reserve installations and centers to include purchased electricity and other utilities, as well as the operation of electrical, natural gas, heating, air conditioning, refrigeration, water, and wastewater treatment systems; (3) Grounds Maintenance Pavement Clearing - includes removal of snow and ice, grass cutting operations, and street sweeping; (6) Custodial Refuse Collection; and (7) Pest Control.

INSTALLATION INTEGRATION SUPPORT - Provides resources for the Installation: (1) Public Affairs - distribution of internal information (e.g., base newspapers, military radio/TV stations); Public Information (e.g., press releases, media training/outreach), Website Content Management; (2) Legal Support - Military Justice, Installation Operations, Administrative, International, Business Law, Claims; (3) Financial Management - includes program/budget analysis/development, financial advisory services, budget execution support, accounting liaison services; (4) Management Analysis - includes strategic planning, requirements development, performance management systems, and organizational structure analysis; (5) Installation Safety - includes training, evaluations/consultations; mishaps, near misses/complaint investigations; airfield, industrial, off-duty recreational, range, explosives, traffic safety awareness programs; (6) Installation Chaplain Ministries - includes worship services, chaplain education/ training, advice to Commanders, counseling; (7) Installation History - includes an accurate record of installation activities in peace/war and management of historical artifacts; (8) Equal Opportunity/Equal Employment Opportunity, Postal Services, Honors/Protocol, Advisory Services, Administration, Executive Office, and Inspector General/Internal Review (9) Safety and Occupational Health framework of environmental and heavy metals, air and surface testing, and testing and physical exams.

INFORMATION TECHNOLOGY SERVICES MANAGEMENT - Provides resources for base communications to include local telephone service, local dedicated circuits, Wide-Area Telephone Service (WATS) toll charges, administrative telephone services and trunked radio systems. The program includes installation, operation, maintenance, augmentation, modification, rehabilitation and leasing of Army Reserve non-tactical communications, terminal and switching facilities and services associated with production, acquisition, and support of visual images. This includes communications in support of annual training activities. Provides resources for audiovisual and visual information support management, administration, and operation of local, Army-wide and joint service audiovisual activities. Includes motion picture and linear video production with sound as well as production of visual images, still and motion picture photography, multimedia, sound/aural, video without sound, graphic art presentation facilities, radio and TV closed circuit and broadcast (less Army Broadcast Service), repair and maintenance, visual information, library services, records holdings areas, combat and technical documentation and video teleconferencing terminals.

LOGISTICS OPERATIONS - Supports supply operations and maintenance of equipment. The four components of Logistics Services are: (1) Community Logistics - includes maintenance of unaccompanied personnel housing furniture and associated equipment; (2) Transportation Logistics - arrangement for freight and personal property shipments, passenger movements, deployment planning and execution, non-tactical vehicle (NTV) management for GSA or commercially leased, and installation owned vehicles. It provides funds for installation services such as contractual bus service, local drayage for household goods and operation of rail equipment; also, funds fuel for vehicles, and (3) Supply Logistics - includes Army food services funding for civilian pay, contracts, and other costs to operate installation dining facilities, to include the purchase of operating supplies and replacement equipment for dining facilities. Laundry and dry-cleaning services clean and maintain government owned property (e.g., dining facility linens, religious vestments, and flags). (4) Procurement Operations - includes purchasing, leasing, obtaining supplies, services, non-MILCON construction, contract operations, GPC management.

MILITARY CONSTRUCTION (MILCON)/RESTORATION AND MODERNIZATION (R&M) TAILS - Provides funds for the procurement and installation of Fixtures, Furnishings, and Equipment (FFE), Information Technology Infrastructure, Force Protection equipment, and National Environmental Policy Act (NEPA) requirements. Includes: (1) Furniture - FFE for all non-barracks facilities; (2) Unaccompanied Personnel Housing (UPH) Furniture - includes FFE for permanent party and training barracks; (3) Environmental - includes NEPA studies in advance of MILCON projects and any environmental issues that were not covered in the original project scope; (4) Information Technology (IT) - includes the telephone and network infrastructure installed in a facility that is required to connect it to the installation IT backbone; and (5) Security - includes equipment (not Military Construction, Army or Other Procurement, Army appropriations) such as barriers, guard shacks, Closed Circuit Television (CCTV) systems, and automated access control equipment required for a facility to meet DoW standards for force protection.

PROTECTION AND EMERGENCY SERVICES - Comprised of (1) Law Enforcement - includes Department of War police and contract security police; (2) Physical Security - provides resources for physical security programs, access control, and equipment to protect personnel, assets, facilities, and installations; (3) Anti-Terrorism (AT) - includes AT program management, the execution of Vulnerability Assessments, and all levels of AT training; (4) Information Assurance (IA) and counterintelligence activities - includes intelligence and security support, foreign disclosure, industrial security, Communications Security (COMSEC), Security Education, Training and Awareness (SETA), personnel security, Sensitive Compartmental Information (SCI) security, technology protection, and information security; (5) the Installation Preparedness Program (IPP) - resources an integrated emergency response capability that allows the installation to effectively prepare for and respond to Chemical, Biological, Radiological, Nuclear, and High-Yield Explosive (CBRNE) incidents; and (6) Fire Protection and Emergency Services - protection of installation population and fire fighters, including protection of critical infrastructure and aircraft, First Responder medical and hazardous material services, land and wild fires and conduct of life/health/safety programs for the installation population and fire fighters.

SOLDIER AND FAMILY PROGRAMS - Provides vital resources involved with supporting Soldiers and their families: (1) Alcohol and Substance Abuse resources personal readiness and resilience program delivery for Soldiers, Army Civilians and family efforts through prevention, education and training, deterrence, detection, referrals, screening, targeted intervention, rehabilitation, risk reduction, employee assistance, overseas adolescent substance abuse counseling, and program analysis/evaluation;

(2) Military human resource management and services, including: reenlistment, career retention, Soldier reassignment processing, family travel, military orders, personnel readiness management, installation in/out-processing, personnel information management, identification cards, passports and visas, flag pins, military sponsorship, casualty operations, Soldier separations, retirement services, military resource automation systems, strength reporting and personnel accountability, personnel manning, Soldier applications and actions processing, promotions, awards, student/trainee support services, Soldier readiness processing, and military personnel records management; (3) Suicide Prevention training, compliance monitoring of suicide prevention, and the associated policy enforcement at the headquarters and installation level only and for Suicide Prevention Program Managers (SPPMs) at installations worldwide; (4) Warfighter and Family Services - provides statutory and regulatory Army Community Service (ACS) to promote self-reliance and satisfaction with military life through education and training. Core ACS programs include Deployment-Mobilization programs, Emergency Assistance and Placement Care, Employment Readiness, Exceptional Family Member Program, Family Advocacy, Financial Readiness, Information and Referral, and Outreach; and (5) Child and Youth Programs - provides for children and youth ages four weeks to eighteen years enhancing readiness by reducing conflict between Soldiers' parental duties and their jobs.

SUPPORT TO TRAINING - AIRFIELDS - Provides resources to conduct Airfield Operations - airfield management, airfield services, airfield specific equipment, air traffic services (ATS), airspace management and control, equipment maintenance, safety requirements, hazardous material (HAZMAT) control, and airfield obstruction surveys.

UNACCOMPANIED HOUSING - Unaccompanied Personnel Housing (UPH) - includes facilities for single permanent party personnel or designated for either initial military training or other than initial military training.

OPERATIONAL MISSION SERVICES - Provides resources to conduct Airfield Operations - airfield management, airfield services, airfield specific equipment, Air Traffic Services (ATS), airspace management and control, equipment maintenance, safety requirements, Hazardous Material (HAZMAT) control, and airfield obstruction surveys.

COMMAND/GARRISON SUPPORT - Provides resources for the Installation: (1) Public Affairs - distribution of internal information (e.g., base newspapers, military radio/TV stations); Public Information (e.g., press releases, media training/outreach), Website Content Management; (2) Legal Support - Military Justice, Installation Operations,

Administrative, International, Business Law, Claims; (3) Financial Management - includes program/budget analysis/development, financial advisory services, budget execution support, accounting liaison services; (4) Management Analysis - includes strategic planning, requirements development, performance management systems, and organizational structure analysis; (5) Procurement Operations - includes purchasing, leasing, obtaining supplies, services, non-MILCON construction; contract operations, Government Purchase Card (GPC) management; (6) Installation Safety - includes training, evaluations/consultations; mishaps, near misses/complaint investigations; airfield, industrial, off-duty recreational, range, explosives, traffic safety awareness programs; (7) Installation Chaplain Ministries - includes worship services, chaplain education/ training, advice to Commander, counseling; (8) Installation History - includes an accurate record of installation activities in peace/war and management of historical artifacts; and (9) Equal Opportunity/Equal Employment Opportunity, Postal Services, Honors/Protocol, Advisory Services, Administration, Executive Office, and Inspector General/Internal Review.

MANDATORY FUNDING JUSTIFICATION:

The FY 2027 request for Operation and Maintenance, Army Reserve (OMAR) includes $577,337 thousand of discretionary and $31,644 thousand of mandatory for a total of $608,981 thousand. The mandatory funds base operations (BOS) in support of the repair and rehabilitation of critical infrastructure to address poor and failing conditions, improving resilience, and extending the useful life of assets. This strategic investment reduces long-term replacement costs.

The FY 2026 spend plan amount for OMAR includes $533,779 thousand of discretionary and $0 thousand of mandatory (reconciliation) for a total of $533,779 thousand.

The FY 2025 spend plan amount for OMAR includes $569,325 thousand of discretionary and $0 of mandatory (reconciliation) for a total of $569,325 thousand.

II. Force Structure Summary:

The force structure includes Base Operating Support (BOS) programs at Army Reserve Installations and Army Reserve Centers, Area Maintenance Support Activities (AMSA), Equipment Concentration Sites (ECS), Aviation Support Facilities, Regional Training Sites, and Mission Command Centers. These facilities provide the required infrastructure to support training, mobilization, and family support to Army Reserve Soldiers, civilians, and families.

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 13: Land Forces Readiness Support Detail by Subactivity Group 131: Base Operations Support
III. Financial Summary ($ in Thousands):
FY 2026
Normalized
	FY 2025	Budget				Current	FY 2027
A. Program Elements	Actuals	Request	Amount	Percent	Appn	Enacted	Request
BASE OPERATIONS SUPPORT	$569,325	$557,465	$-3,686	-0.66%	$553,779	$553,779	$577,337
SUBACTIVITY GROUP TOTAL	$569,325	$557,465	$-3,686	-0.66%	$553,779	$553,779	$577,337
	Change	Change
B. Reconciliation Summary	FY 2026/FY 2026	FY 2026/FY 2027
BASELINE FUNDING	$557,465	$553,779
Congressional Adjustments (Distributed)	0
Congressional Adjustments (Undistributed)	-3,686
Adjustments to Meet Congressional Intent	0
Congressional Adjustments (General Provisions)	0
SUBTOTAL ESTIMATED AMOUNT	553,779
War-Related and Disaster Supplemental Appropriation	0
X-Year Carryover	0
Fact-of-Life Changes (2026 to 2026 Only)	0
SUBTOTAL BASELINE FUNDING	553,779
Anticipated Reprogramming (Requiring 1415 Actions)	0
Less: War-Related and Disaster Supplemental Appropriation	0
Less: X-Year Carryover	0
Price Change		7,409
Functional Transfers		3,169
Program Changes		12,980
NORMALIZED CURRENT ESTIMATE	$553,779	$577,337

C. Reconciliation of Increases and Decreases:

1. Congressional Adjustments ...................................................................................................................................................................................................................$-3,686 a) Distributed Adjustments ............................................................................................................................................................................................................$0 b) Undistributed Adjustments ................................................................................................................................................................................................$-3,686 1) Historical Unobligated Balances .............................................................................................................................................................$-3,686 c) Adjustments to Meet Congressional Intent................................................................................................................................................................................$0 d) General Provisions....................................................................................................................................................................................................................$0

6. Price Change ..........................................................................................................................................................................................................................................$7,409 7. Transfers .................................................................................................................................................................................................................................................$3,169 a) Transfers In ........................................................................................................................................................................................................................$3,169

1) Soldier and Family Programs...................................................................................................................................................................$3,169 Transfers funding from Operation and Maintenance, Army SAG 131, Base Operations Support ($-3,169) to Operation and Maintenance, Army Reserve SAG 131, Base Operations Support ($3,169) to support Child and Youth Services requirements across the Army. (Baseline: $29,422)

1) Information Technology Services Management.......................................................................................................................................$2,979 Increases funding for network operations and services along with non-cloud computer and data storage across the Army Reserve. (Baseline: $21,507)

2) Infrastructure Operations........................................................................................................................................................................$15,153 Increases funding for electricity and other utilities ($7,425), and custodial, grounds maintenance, and pavement clearance ($7,728) to support over 700 Army Reserve facilities to align resources with historical execution. (Baseline: $148,515)

3) Installation Integration and Support..........................................................................................................................................................$2,534 Increases funding for Legal Services ($430), Installation Management Services ($710), Public Affairs ($862), and Safety and Occupational Health ($532) supporting four Readiness Divisions in South Carolina, New Jersey, California and Minnesota and their subordinate commands across the Army Reserve. (Baseline: $60,196)

4) Restoration and Modernization (R&M) Tails - Barracks.........................................................................................................................$12,103 Increases funding for two Collective Training Barracks supporting training readiness on Fort Devens, MA and Joint Base McGuire-Dix-Lakehurst, NJ for 99th Readiness Division projected for completion in FY 2026. Funding resources fixtures, furnishings, equipment, and information technology infrastructure in FY 2027. (Baseline: $881)

5) Restoration and Modernization (R&M) Tails ...............................................................................................................................................$554 Increases funding for the repair and rehabilitation of critical infrastructure to address poor and failing conditions, improving resilience, and extending the useful life of assets. This strategic investment reduces long-term replacement costs. (Baseline: $11,410)

6) Suicide Prevention ......................................................................................................................................................................................$131 Increases one FTE and funding for the Integrated Primary Prevention Workforce (IPPW) with a focus on all aspects of harmful Service Member behaviors (Sexual Harassment/Assault, Suicide, Child Abuse, Domestic Violence, Substance Abuse and Extremism Prevention). IPPW has specialized training and expertise in public health surveillance, social sciences, strategic planning and data analytics. IPPW personnel work with Army commanders to implement integrated measures across the service that reinforce the safety, health and well-being of Soldiers, civilians and their family members. (Baseline: $3,652; 1 FTE)

7) Civilian Average Salary Adjustments ..........................................................................................................................................................$252 Adjusts funding due to changes to civilian compensation rates and civilian type composition within this SAG. Each year the Army uses detailed execution and cost factor analysis to develop civilian rates for the budget request. (Baseline: $152,163)

8) Enhanced Performance Award Pool for DoW Civilians............................................................................................................................$1,572 Increases funding to strengthen the Department's ability to recognize and reward the civilian workforce whose expertise and continuity underpin mission success. Expanded award capacity helps retain the talent that sustains warfighter readiness, drives innovation, and ensures uninterrupted support across the enterprise. Investing in civilian recognition directly reinforces the workforce that delivers stability, operational excellence, and long-term capability for the Department. (Baseline: $152,163)

1) Logistics Operations................................................................................................................................................................................$-6,893 Decreases funding for dining facilities to align with reduced meal requirements. (Baseline: $66,972)

2) Protection and Emergency Services.......................................................................................................................................................$-3,776 Decreases funding for service contracts of facility inspections ($-2,077) and defers site improvements including perimeter fencing and vegetation removal ($-1,699) to resource higher Army priorities. (Baseline: $85,306)

3) Efficiency – Workforce Optimization .......................................................................................................................................................$-2,188 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.” (Baseline: $152,163; 16 FTE)

4) Engineering Services ..............................................................................................................................................................................$-8,822 Decreases funding for Army Reserve facility master planning to align resources with projected Military Construction and restoration modernization resources in future years to resource higher Army priorities. (Baseline: $55,627)

5) Federal Retirement System - Agency Contribution Rates .........................................................................................................................$-619 Reduces funding to align with the adjusted Federal Employees Retirement System (FERS) contribution rates. These adjustments incorporate updated actuarial assumptions, workforce demographics shifts, and revised projections of retirement liabilities. (Baseline: $152,163)

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 13: Land Forces Readiness Support Detail by Subactivity Group 131: Base Operations Support
IV. Performance Criteria and Evaluation Summary:	FY 2025	FY 2026	FY 2027
A. Administration ($000) Military Personnel Average Strength Civilian Personnel FTEs Number of Installations, Total (CONUS) (Overseas)	20,746 0 138 3 2 1	18,970 0 105 3 2 1	19,6400 103 3 2 1
B. Retail Supply Operations ($000) Military Personnel Average Strength Civilian Personnel FTEs	14,697 0 43	12,167 0 50	12,4480 50
C. Maintenance of Installation Equipment ($000) Military Personnel Average Strength Civilian Personnel FTEs	11,566 0 25	8,226 0 27	8,447 0 27
D. Other Base Services ($000) Military Personnel Average Strength Civilian Personnel FTEs Number of Motor Vehicles, Total (Owned) (Leased)	245,627 0 901 1,496 3 1,493	218,230 0 714 1,493 0 1,493	225,324 0 703 1,493 0 1,493
E. Other Personnel Support ($000) Military Personnel Average Strength Civilian FTEs	5,207 0 14	2,548 0 11	2,120 0 11

FY 2025 FY 2026 FY 2027

F. Payments to GSA Standard Level User Charges ($000) 3,993 5,936 5,732 Leased Space (000 sq ft) 44 49 49 Recurring Reimbursements ($000) 0 0 0 One-Time Reimbursements ($000) 0 0 0

G. Non-GSA Lease Payments for Space Lease Charges ($000) 3,765 3,070 3,086 Leased Space (000 sq ft) 720 677 677 Recurring Reimbursements ($000) 0 0 0 One-Time Reimbursements ($000) 0 0 0

H. Other Engineering Support ($000) 167,822 163,828 165,404 Military Personnel Average Strength 0 0 0 Civilian FTEs 348 296 294

I. Operation of Utilities ($000) 56,084 81,865 94,946 Military Personnel Average Strength 0 0 0 Civilian Personnel FTEs 15 14 14 Electricity (MWH) 271,273 276,698 282,232 Heating and Ventilation (KCF) 916,714 935,048 953,749 Water, Plants, & Systems (KGALs) 323,879 330,357 336,964 Sewage & Waste Systems (KGALs) 89,788 91,584 93,415

J. Activities, Centers and Facilities (Number)
Armed Forces Reserve Centers	88	75	75
Area Maintenance Support Activities	110	107	107

FY 2025	FY 2026	FY 2027
US Army Reserve Centers	705	704	704
US Army Reserve Installations	3	3	3
US Army Reserve Sub-Installations	2	2	2
US Army Reserve Virtual Installations**	5	5	5
Equipment Concentration Sites	33	32	32
Aviation Support Facilities	4	4	4
Mission Command Training Centers	4	4	4
Building Square Feet, K	43,901	41,560	41,560
Acreage, Owned, K	196	194	194
K. Environmental Programs ($000)	39,818	38,939	40,190
Civilian FTEs	44	42	42
Total for SAG 131	569,325	553,779	577,337
U. S. Direct Hire	1,527	1,257	1,242
Reimbursable Civilians	1	2	2
Total FTEs	1,528	1,259	1,244
Note:

1. Virtual Installations are Army Reserve Centers (ARCs) that serve as power projection platforms and provide essential programs that promote quality of life for our Soldiers and their Families and are therefore counted separately from ARC.

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 13: Land Forces Readiness Support Detail by Subactivity Group 131: Base Operations Support
V. Personnel Summary:
Change
FY 2025	FY 2026	FY 2027	FY 2026/2027
Reserve Drill Strength (E/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Reservists on Full Time Active Duty (E/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Reserve Drill Strength (A/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Reservists on Full Time Active Duty (A/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Civilian FTEs (Total)	1,528	1,260	1,244	-16
DIRECT FUNDED (DOES NOT INCLUDE MILITARY TECHNICIANS)	1,527	1,258	1,242	-16
U.S. Direct Hire	1,527	1,258	1,242	-16
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	1,527	1,258	1,242	-16
Foreign National Indirect Hire	0	0	0	0
REIMBURSABLE FUNDED	1	2	2	0
U.S. Direct Hire	1	2	2	0
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	1	2	2	0
Foreign National Indirect Hire	0	0	0	0

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 13: Land Forces Readiness Support Detail by Subactivity Group 131: Base Operations Support
FY 2025	FY 2026	FY 2027	Change FY 2026/2027
MILITARY TECHNICIANS U.S. Direct Hire	0 0	0 0	0 0	0 0
Annual Civilian Salary Cost	124	121	122	1
Contractor FTEs (Total)	1,254	1,178	1,159	-19

	DEPARTMENT OF THE ARMY
	Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 13: Land Forces Readiness Support Detail by Subactivity Group 131: Base Operations Support
VII. OP-32A Line Items:
			Price					Price
	FY 2025	FC Rate	Growth	Price	Program	FY 2026	FC Rate	Growth	Price	Program	FY 2027
	Program	Diff	Percent	Growth	Growth	Program	Diff	Percent	Growth	Growth	Program

0101 0103 0106 0199	CIVILIAN PERSONNEL COMPENSATION EXECUTIVE, GENERAL AND SPECIAL SCHEDULES WAGE BOARD BENEFITS TO FORMER EMPLOYEES TOTAL CIVILIAN PERSONNEL COMPENSATION	184,073 5,709 25 189,807	0 0 0 0	1.28% 1.28% 2.90%	2,356 72 1 2,429	-40,888 841 -26 -40,073	145,541 6,622 0 152,163	0 0 0 0	0.28% 0.28% 2.10%	408 19 0 427	-686 -166 0 -852	145,263 6,475 0 151,738
0308 0399	TRAVEL TRAVEL OF PERSONS TOTAL TRAVEL	21,776 21,776	0 0	2.10%	457 457	-12,592 -12,592	9,641 9,641	0 0	2.10%	202 202	402 402	10,245 10,245
0401 0411 0416 0421 0499	DEFENSE WORKING CAPITAL FUND SUPPLIES AND MATERIALS DLA ENERGY (FUEL PRODUCTS) ARMY SUPPLY GSA MANAGED SUPPLIES AND MATERIALS DLA MATERIEL SUPPLY CHAIN (CLOTHING AND TEXTILES) TOTAL SUPPLIES AND MATERIALS PURCHASES	1,421 8,618 0 33 10,072	0 0 0 0 0	1.10% 1.70% 2.10% -4.67%	16 147 0 -2 161	-657 -7,845 20 -31 -8,513	780 920 20 0 1,720	0 0 0 0 0	-7.08% 6.69% 2.10% 4.17%	-55 62 0 0 7	0 0 -20 0 -20	725 982 0 0 1,707
0506 0507 0599	DEFENSE WORKING CAPITAL FUND EQUIPMENT PURCHASES DLA MATERIEL SUPPLY CHAIN (CONSTRUCTION AND EQUIP) GSA MANAGED EQUIPMENT TOTAL STOCK FUND EQUIPMENT PURCHASES	5,289 0 5,289	0 0 0	-4.28% 2.10%	-226 0 -226	10,355 373 10,728	15,418 373 15,791	0 0 0	-1.27% 2.10%	-196 8 -188	-189 0 -189	15,033 381 15,414
0601 0633 0647 0671 0678 0679 0699	OTHER FUND PURCHASES ARMY INDUSTRIAL OPERATIONS (ARMAMENT) DLA DOCUMENT SERVICES DISA ENTERPRISE COMPUTING CENTERS DISA DISN SUBSCRIPTION SERVICES (DSS) DISA IT CONTRACTING SERVICES COST REIMBURSABLE PURCHASES TOTAL INDUSTRIAL FUND PURCHASES	7,119 0 1,157 370 0 3,903 12,549	0 0 0 0 0 0 0	-4.68% 0.02% 2.00% -8.00% 0.00% 2.10%	-333 0 23 -30 0 82 -258	-5,629 52 8,172 5,636 7,987 -3,985 12,233	1,157 52 9,352 5,976 7,987 0 24,524	0 0 0 0 0 0 0	-0.38% 3.30% -4.00% 0.00% 0.00% 2.10%	-4 2 -374 0 0 0 -376	0 -1 -8,585 -3,697 12,198 0 -85	1,153 53 393 2,279 20,185 0 24,063
0771 0799	TRANSPORTATION COMMERCIAL TRANSPORTATION TOTAL TRANSPORTATION	2,293 2,293	0 0	2.10%	48 48	-2,064 -2,064	277 277	0 0	2.10%	6 6	0 0	283 283

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 13: Land Forces Readiness Support Detail by Subactivity Group 131: Base Operations Support
		Price					Price
FY 2025	FC Rate	Growth	Price	Program	FY 2026	FC Rate	Growth	Price	Program	FY 2027
Program	Diff	Percent	Growth	Growth	Program	Diff	Percent	Growth	Growth	Program
OTHER PURCHASES
0912	RENTAL PAYMENTS TO GSA (SLUC)	3,993	0	2.10%	84	1,140	5,217	0	2.10%	110	-1,180	4,147
0913	PURCHASED UTILITIES (NON-FUND)	56,084	0	2.10%	1,178	24,603	81,865	0	2.10%	1,719	11,362	94,946
0914	PURCHASED COMMUNICATIONS (NON-FUND)	299	0	2.10%	6	13,684	13,989	0	2.10%	294	0	14,283
0915	RENTS (NON-GSA)	3,765	0	2.10%	79	-55	3,789	0	2.10%	80	802	4,671
0917	POSTAL SERVICES (U.S.P.S)	556	0	2.10%	12	337	905	0	2.10%	19	0	924
0920	SUPPLIES AND MATERIALS (NON-FUND)	6,375	0	2.10%	134	-2,874	3,635	0	2.10%	76	293	4,004
0921	PRINTING AND REPRODUCTION	805	0	2.10%	17	-661	161	0	2.10%	3	0	164
0922	EQUIPMENT MAINTENANCE BY CONTRACT	4,280	0	2.10%	90	-3,832	538	0	2.10%	11	165	714
0923	OPERATION AND MAINTENANCE OF FACILITIES	151,596	0	2.10%	3,184	-34,976	119,804	0	2.10%	2,516	-2,568	119,752
0925	EQUIPMENT PURCHASES (NON-FUND)	1,317	0	2.10%	28	7,380	8,725	0	2.10%	183	0	8,908
0932	MANAGEMENT AND PROFESSIONAL SUPPORT SERVICES	2,401	0	2.10%	50	-711	1,740	0	2.10%	37	0	1,777
0933	STUDIES, ANALYSIS, AND EVALUATIONS	282	0	2.10%	6	2,452	2,740	0	2.10%	58	342	3,140
0934	ENGINEERING AND TECHNICAL SERVICES	1,029	0	2.10%	22	-956	95	0	2.10%	2	0	97
0936	TRAINING AND LEADERSHIP DEVELOPMENT (OTHER CONTR)	213	0	2.10%	4	221	438	0	2.10%	9	0	447
0937	LOCALLY PURCHASED FUEL (NON-FUND)	0	0	1.10%	0	150	150	0	-7.08%	-11	8	147
0957	LAND AND STRUCTURES	19,607	0	2.10%	412	-9,464	10,555	0	2.10%	222	4,866	15,643
0959	INSURANCE CLAIMS AND INDEMNITIES	80	0	2.10%	2	-82	0	0	2.10%	0	0	0
0960	INTEREST AND DIVIDENDS	1	0	2.10%	0	-1	0	0	2.10%	0	0	0
0964	SUBSISTENCE AND SUPPORT OF PERSONS	13,501	0	2.10%	283	7,222	21,006	0	2.10%	441	-2,260	19,187
0984	EQUIPMENT CONTRACTS	0	0	2.10%	0	330	330	0	2.10%	7	0	337
0986	MEDICAL CARE CONTRACTS	4,494	0	4.00%	180	-4,674	0	0	3.90%	0	0	0
0987	OTHER INTRA-GOVERNMENT PURCHASES	47,596	0	2.10%	1,000	-6,523	42,073	0	2.10%	884	2,666	45,623
0989	OTHER SERVICES	8,490	0	2.10%	178	5,165	13,833	0	2.10%	291	115	14,239
0990	IT CONTRACT SUPPORT SERVICES	775	0	2.10%	16	17,284	18,075	0	2.10%	380	2,282	20,737
0999	TOTAL OTHER PURCHASES	327,539	0		6,965	15,159	349,663	0		7,331	16,893	373,887
9999	GRAND TOTAL	569,325	0		9,576	-25,122	553,779	0		7,409	16,149	577,337

I. Description of Operations Financed:

SUSTAINMENT, RESTORATION AND MODERNIZATION (SRM) - Finances operations, activities, and initiatives necessary to maintain and sustain the Army Reserve's facilities; restores facilities to industry standards; and modernizes facilities to meet the full range of tasks necessary to provide relevant and ready land power for the Nation. These facilities serve as the Army Reserve community-based installations and training sites. The Army leverages their geographical locations for power projection and support platforms that utilize information infrastructure to support reach-back capabilities. This program includes Sustainment, Restoration and Modernization (Facilities Recapitalization) and Facility Reduction programs that support the removal or turn in of excess and obsolete inventory.

SUSTAINMENT - Provides resources for maintenance and repair necessary to sustain in good working order and in accordance with industry standards and building codes. It includes recurring maintenance checks and emergency repairs, plumbing, electrical, heating, ventilation, air conditioning maintenance and repair, and major component repair or replacement of roofs, furnaces, and air conditioners. Sustainment funding prevents deterioration and corrosion on the Army Reserve's aging infrastructure, delaying the need to use the Army Reserve's restoration and modernization program. Sustainment does not intend to keep facilities adequately functioning beyond their expected service life.

RESTORATION - Provides resources necessary to restore degraded facilities working condition. Restoration consists of repair and replacement work to repair facilities damaged by inadequate sustainment, excessive age, natural disasters, fires, and accidents.

MODERNIZATION - Provides resources necessary to upgrade facilities to meet new standards or fulfill new functions. Modernization alters facilities solely to implement new or advanced technologies, to accommodate new functions, or replace building components that exceed the overall service life of the facilities. Modernization provides upgrades to bring systems to current code, enables disabled access, and enhances Force Protection. Modernization increases strategic energy resilience by developing alternative/assured fuels and energy.

FACILITY REDUCTION - Provides resources for the demolition and/or disposal of facilities designated in the real property inventory as excess, obsolete, or vacant. The disposal of these facilities reduces base operations and sustainment costs.

MANDATORY FUNDING JUSTIFICATION:

The FY 2027 request for Operation and Maintenance, Army Reserve (OMAR) includes $411,093 thousand of discretionary and $826,647 thousand of mandatory for a total of $1,237,740 thousand. The mandatory funds facility sustainment, restoration, and modernization (FSRM) in support of Barracks Task Force initiatives in accelerating 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. Additionally, resources sustainment of facilities and restoration of facilities in poor and failing condition. The FY 2027 mandatory funds continue efforts from FY 2026 for Unaccompanied Housing – Quality of Life.

The FY 2026 spend plan amount for OMAR includes $502,865 thousand of discretionary and $50,000 thousand of mandatory (reconciliation) for a total of $552,865 thousand.

The FY 2025 spend plan amount for OMAR includes $461,261 thousand of discretionary and $0 of mandatory (reconciliation) for a total of $461,261 thousand.

II. Force Structure Summary:

The force structure includes SRM programs. This includes activities and initiatives necessary to support the maintenance and repair of buildings, structures, grounds and roads for Army Reserve Installations and Army Reserve Centers, Area Maintenance Support Activities (AMSA), Equipment Concentration Sites (ECS), Aviation Support Facilities, Regional Training Sites, and Battle Projection Centers. These facilities provide the required infrastructure to support training, mobilization, and family support to Army Reserve Soldiers, civilians, and families.

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 13: Land Forces Readiness Support Detail by Subactivity Group 132: Sustainment, Restoration and Modernization
III. Financial Summary ($ in Thousands):
FY 2026
Normalized
	FY 2025	Budget				Current	FY 2027
A. Program Elements	Actuals	Request	Amount	Percent	Appn	Enacted	Request
SUSTAINMENT, RESTORATION AND
MODERNIZATION		$461,261	$504,922	$-2,057	-0.41%	$502,865	$502,865	$411,093
	SUBACTIVITY GROUP TOTAL	$461,261	$504,922	$-2,057	-0.41%	$502,865	$502,865	$411,093
	Change	Change
B. Reconciliation Summary	FY 2026/FY 2026	FY 2026/FY 2027
BASELINE FUNDING	$504,922	$502,865
Congressional Adjustments (Distributed)	0
Congressional Adjustments (Undistributed)	-2,057
Adjustments to Meet Congressional Intent	0
Congressional Adjustments (General Provisions)	0
SUBTOTAL ESTIMATED AMOUNT	502,865
War-Related and Disaster Supplemental Appropriation	0
X-Year Carryover	0
Fact-of-Life Changes (2026 to 2026 Only)	0
SUBTOTAL BASELINE FUNDING	502,865
Anticipated Reprogramming (Requiring 1415 Actions)	0
Less: War-Related and Disaster Supplemental Appropriation	0
Less: X-Year Carryover	0
Price Change		10,363
Functional Transfers		0
Program Changes		-102,135
NORMALIZED CURRENT ESTIMATE	$502,865	$411,093

C. Reconciliation of Increases and Decreases:

1. Congressional Adjustments ...................................................................................................................................................................................................................$-2,057 a) Distributed Adjustments ............................................................................................................................................................................................................$0 b) Undistributed Adjustments ................................................................................................................................................................................................$-2,057 1) Historical Unobligated Balances .............................................................................................................................................................$-2,057 c) Adjustments to Meet Congressional Intent................................................................................................................................................................................$0 d) General Provisions....................................................................................................................................................................................................................$0

6. Price Change ........................................................................................................................................................................................................................................$10,363 7. Transfers ........................................................................................................................................................................................................................................................$0 a) Transfers In ...............................................................................................................................................................................................................................$0

1) Restoration and Modernization (R&M) - Barracks..................................................................................................................................$70,191 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. (Baseline: $18,174)

2) Civilian Average Salary Adjustments ............................................................................................................................................................$12 Adjusts funding due to changes to civilian compensation rates and civilian type composition within this SAG. Each year the Army uses detailed execution and cost factor analysis to develop civilian rates for the budget request. (Baseline: $3,758)

3) Enhanced Performance Award Pool for DoW Civilians ................................................................................................................................$38 Increases funding to strengthen the Department's ability to recognize and reward the civilian workforce whose expertise and continuity underpin mission success. Expanded award capacity helps retain the talent that sustains warfighter readiness, drives innovation, and ensures uninterrupted support across the enterprise. Investing in civilian recognition directly reinforces the workforce that delivers stability, operational excellence, and long-term capability for the Department. (Baseline: $3,758)

1) Efficiency – Workforce Optimization ..........................................................................................................................................................$-114 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.” (Baseline: $3,758; -1 FTE)

2) Facility Reduction....................................................................................................................................................................................$-4,919 Decreases funding for demolition and disposal projects based on recent progress to reduce backlog through investments in FY 2023 to FY 2026. (Baseline: $5,369)

3) Restoration and Modernization (R&M)................................................................................................................................................$-118,373 Decreases funding to align with Army Reserve master plan requirements based on the completion of restoration and modernization projects including two Area Maintenance Support Activities (AMSA) in support of equipment readiness in Arden Hill, MN for the 88th Readiness Division (RD) and on Joint Base McGuire-Dix-Lakehurst, NJ and for 99th RD projected for completion in FY 2026. (Baseline: $128,487)

4) Restoration and Modernization (R&M) - Utilities.....................................................................................................................................$-7,669 Decreases funding for energy and utility restoration and modernization projects. Funding reduces energy, and installation resilience projects, as well as, water and utilities restoration and modernization projects to prioritize investments in permanent party barracks.

The FY 2027 discretionary funding is offset by mandatory funding to address aging infrastructure. Funding improves Quality-of-Life and enhances the Warrior Ethos by investing in the readiness of our warfighting facilities and infrastructure. (Baseline: $29,446)

5) Sustainment ..........................................................................................................................................................................................$-41,286 Decreases funding to resource sustainment at 91 percent (76% excluding mandatory funding) of the Department of War Facilities Sustainment Model (FSM) 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. (Baseline: $321,295)

6) Federal Retirement System - Agency Contribution Rates ...........................................................................................................................$-15 Reduces funding to align with the adjusted Federal Employees Retirement System (FERS) contribution rates. These adjustments incorporate updated actuarial assumptions, workforce demographics shifts, and revised projections of retirement liabilities. (Baseline: $3,758)

IV. Performance Criteria and Evaluation Summary:

($000)	FY 2025	FY 2026	FY 2027
A. Facilities Sustainment	348,960	321,295	286,623
B. Facilities Restoration and Modernization	108,725	176,201	123,909
C. Facilities Reduction Program	3,576	5,369	561
TOTAL	461,261	502,865	411,093

NOTE:

Restoration and Modernization Program (RMP) is a component of the Army Facility Investment Strategy which reduces new construction costs by renovating and modernizing existing facilities. Army Energy Security Implementation Strategy (AESIS) is the Army implementation of the Energy Independence and Security Act of 2007 (EISA 2007) (PL 110-140) and Executive Order 13514 (EO 13514) intended to improve the nation’s energy and water security by providing limited services on Army. Reserve installations in the event of utility grid disruption. Additionally, EO 13514 directs energy usage and conservation goals which the Army meets through utility modernization and energy projects.

Funding reflects discretionary funding.

NARRATIVE EXPLANATION OF CHANGES:

Sustainment: Resources roof and heating, ventilation, and air conditioning (HVAC) replacement projects. The funding resources sustainment benchmark of 91% (76% excluding mandatory funding) of the Department of War Facilities Sustainment Model (FSM).

Restoration & Modernization: Aligns with Army Reserve master plan requirements based on the completion of two Area Maintenance Support Activities projects in Arden Hils, MN and Joint Base McGuire-Dix-Lakehurst, NJ.

Demolition: Decrease is based on recent progress to reduce backlog through investments in FY 2023 to FY 2026.

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 13: Land Forces Readiness Support Detail by Subactivity Group 132: Sustainment, Restoration and Modernization
V. Personnel Summary:
Change
	FY 2025	FY 2026	FY 2027	FY 2026/2027
Reserve Drill Strength (E/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Reservists on Full Time Active Duty (E/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Reserve Drill Strength (A/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Reservists on Full Time Active Duty (A/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Civilian FTEs (Total)	47	39	38	-1
DIRECT FUNDED (DOES NOT INCLUDE MILITARY TECHNICIANS)	47	39	38	-1
U.S. Direct Hire	47	39	38	-1
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	47	39	38	-1
Foreign National Indirect Hire	0	0	0	0
REIMBURSABLE FUNDED	0	0	0	0
U.S. Direct Hire	0	0	0	0
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	0	0	0	0
Foreign National Indirect Hire	0	0	0	0

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 13: Land Forces Readiness Support Detail by Subactivity Group 132: Sustainment, Restoration and Modernization
FY 2025	FY 2026	FY 2027	Change FY 2026/2027
MILITARY TECHNICIANS U.S. Direct Hire	0 0	0 0	0 0	0 0
Annual Civilian Salary Cost	101	96	97	1
Contractor FTEs (Total)	2,211	2,890	2,363	-527

	DEPARTMENT OF THE ARMY
	Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 13: Land Forces Readiness Support Detail by Subactivity Group 132: Sustainment, Restoration and Modernization
VII. OP-32A Line Items:
			Price					Price
	FY 2025	FC Rate	Growth	Price	Program	FY 2026	FC Rate	Growth	Price	Program	FY 2027
	Program	Diff	Percent	Growth	Growth	Program	Diff	Percent	Growth	Growth	Program

0101 0103 0199	CIVILIAN PERSONNEL COMPENSATION EXECUTIVE, GENERAL AND SPECIAL SCHEDULES WAGE BOARD TOTAL CIVILIAN PERSONNEL COMPENSATION	762 3,993 4,755	0 0 0	1.28% 1.28%	10 51 61	-486 -572 -1,058	286 3,472 3,758	0 0 0	0.28% 0.28%	1 10 11	3 -82 -79	290 3,400 3,690
0308 0399	TRAVEL TRAVEL OF PERSONS TOTAL TRAVEL	163 163	0 0	2.10%	3 3	-134 -134	32 32	0 0	2.10%	1 1	0 0	33 33
0411 0499	DEFENSE WORKING CAPITAL FUND SUPPLIES AND MATERIALS ARMY SUPPLY TOTAL SUPPLIES AND MATERIALS PURCHASES	243 243	0 0	1.70%	4 4	-234 -234	13 13	0 0	6.69%	1 1	0 0	14 14
0506 0599	DEFENSE WORKING CAPITAL FUND EQUIPMENT PURCHASES DLA MATERIEL SUPPLY CHAIN (CONSTRUCTION AND EQUIP) TOTAL STOCK FUND EQUIPMENT PURCHASES	752 752	0 0	-4.28%	-32 -32	3,156 3,156	3,876 3,876	0 0	-1.27%	-49 -49	0 0	3,827 3,827
0771 0799	TRANSPORTATION COMMERCIAL TRANSPORTATION TOTAL TRANSPORTATION	0 0	0 0	2.10%	0 0	11 11	11 11	0 0	2.10%	0 0	0 0	11 11
0913 0914 0920 0922 0923 0925 0932	OTHER PURCHASES PURCHASED UTILITIES (NON-FUND) PURCHASED COMMUNICATIONS (NON-FUND) SUPPLIES AND MATERIALS (NON-FUND) EQUIPMENT MAINTENANCE BY CONTRACT OPERATION AND MAINTENANCE OF FACILITIES EQUIPMENT PURCHASES (NON-FUND) MANAGEMENT AND PROFESSIONAL SUPPORT SERVICES	3,708 33 5,735 3,480 305,381 43 19,997	0 0 0 0 0 0 0	2.10% 2.10% 2.10% 2.10% 2.10% 2.10% 2.10%	78 1 121 73 6,413 1 420	-2,464 -34 2,798 -3,553 48,671 -21 -20,417	1,322 0 8,654 0 360,465 23 0	0 0 0 0 0 0 0	2.10% 2.10% 2.10% 2.10% 2.10% 2.10% 2.10%	28 0 182 0 7,570 0 0	1,058 0 -841 0 -79,395 0 0	2,408 0 7,995 0 288,640 23 0

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 13: Land Forces Readiness Support Detail by Subactivity Group 132: Sustainment, Restoration and Modernization
		Price					Price
FY 2025	FC Rate	Growth	Price	Program	FY 2026	FC Rate	Growth	Price	Program	FY 2027
Program	Diff	Percent	Growth	Growth	Program	Diff	Percent	Growth	Growth	Program

0957	LAND AND STRUCTURES	24,490	2.10%	514	-2,941	22,063	2.10%	463	-10,784	11,742
0964	SUBSISTENCE AND SUPPORT OF PERSONS	0	2.10%	0	10	10	2.10%	0	0	10
0984	EQUIPMENT CONTRACTS	0	2.10%	0	2	2	2.10%	0	0	2
0987	OTHER INTRA-GOVERNMENT PURCHASES	91,830	2.10%	1,929	-67,102	26,657	2.10%	560	-12,094	15,123
0989	OTHER SERVICES	651	2.10%	14	75,314	75,979	2.10%	1,596	0	77,575
0999	TOTAL OTHER PURCHASES	455,348		9,564	30,263	495,175		10,399	-102,056	403,518
9999	GRAND TOTAL	461,261		9,600	32,004	502,865		10,363	-102,135	411,093

I. Description of Operations Financed:

UNITED STATES ARMY RESERVE COMMAND (USARC) is a major subordinate command that supports assigned Army Reserve Continental United States units. Its mission is to organize, train, equip, sustain, and prepare Army Reserve units for mobilization missions in support of Combatant Commanders. Included in this responsibility is the function of human resources management, operations, training, logistics, resource, and facility management. Funding further supports civilian salaries, travel support for full-time staff, public transportation benefits, and automated systems.

CIVILIAN INJURY AND ILLNESS COMPENSATION - Resources compensation benefits for employee work injuries or work-related illnesses.

INSTALLATION INTEGRATION AND SUPPORT – Resources all Public Affairs functions and activities which are performed to support official information and strategic communications and the development of Public Affairs information strategies and services.

MANAGEMENT AND OPERATIONAL HEADQUARTERS – Supports Management Headquarters Activities (MHA) and Information Management (IM) which develop policy and guidance, perform long-range planning, programming, budgeting, execution, management and distribution of resources, and conduct program performance review and evaluation.

PUBLIC TRANSIT BENEFIT PROGRAM – Funds monthly subsidy payments for commuting costs of employees who use a qualified means of public transportation.

FAMILY, COMMUNITY, AND SOLDIER PROGRAMS - Provides resources for the Army's Prevention of Interpersonal Violence and Self-Harm.

SUICIDE PREVENTION -Provides resources to fund headquarters and installation suicide prevention training and synchronization, compliance monitoring of suicide prevention, and the associated policy and program execution. It includes Suicide Prevention Program Managers (SPPMs) in direct support of Army Reserve Major Subordinate Commands and Readiness Divisions. Includes the Integrated Primary Prevention Workforce (IPPW) with a focus on all aspects of harmful Service Member behaviors (Sexual Harassment/Assault, Suicide, Child Abuse, Domestic Violence, Substance Abuse and Extremism Prevention). IPPW has specialized training and expertise in public health surveillance, social sciences, strategic planning and data analytics. IPPW personnel work with Army commanders to implement integrated measures across the service that reinforce the safety, health and well-being of Soldiers, civilians and their family members.

II. Force Structure Summary:

The force structure includes military and civilian manpower and dollars for civilian pay and other support costs. Activities develop policy and guidance; perform long-range planning, programming and budgeting; management and distribution of resources; and conduct program performance review and evaluation. The structure also provides headquarters, public affairs and community relations functions.

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 13: Land Forces Readiness Support Detail by Subactivity Group 133: Management & Operational Headquarters
III. Financial Summary ($ in Thousands):
FY 2026
Normalized
	FY 2025	Budget				Current	FY 2027
A. Program Elements	Actuals	Request	Amount	Percent	Appn	Enacted	Request
MANAGEMENT & OPERATIONAL HEADQUARTERS	$23,190	$20,531	$0	0.00%	$20,531	$20,531	$27,810
SUBACTIVITY GROUP TOTAL	$23,190	$20,531	$0	0.00%	$20,531	$20,531	$27,810
	Change	Change
B. Reconciliation Summary	FY 2026/FY 2026	FY 2026/FY 2027
BASELINE FUNDING	$20,531	$20,531
Congressional Adjustments (Distributed)	0
Congressional Adjustments (Undistributed)	0
Adjustments to Meet Congressional Intent	0
Congressional Adjustments (General Provisions)	0
SUBTOTAL ESTIMATED AMOUNT	20,531
War-Related and Disaster Supplemental Appropriation	0
X-Year Carryover	0
Fact-of-Life Changes (2026 to 2026 Only)	0
SUBTOTAL BASELINE FUNDING	20,531
Anticipated Reprogramming (Requiring 1415 Actions)	0
Less: War-Related and Disaster Supplemental Appropriation	0
Less: X-Year Carryover	0
Price Change		150
Functional Transfers		8,189
Program Changes		-1,060
NORMALIZED CURRENT ESTIMATE	$20,531	$27,810

C. Reconciliation of Increases and Decreases:

6. Price Change .............................................................................................................................................................................................................................................$150 7. Transfers .................................................................................................................................................................................................................................................$8,189 a) Transfers In ........................................................................................................................................................................................................................$9,314

1) Administration ..........................................................................................................................................................................................$9,314 Transfers 41 FTEs and funding from SAG 431 Administration to SAG 133 Management & Operational Headquarters as part of an in-depth review of Chief of Army Reserve (CAR) functions versus Commanding General (CG) functions to appropriately align missions. (Baseline: $0; 41 FTE)

1) Sexual Harassment/Assault Response and Prevention (SHARP)..........................................................................................................$-1,125 Transfers eight Integrated Primary Prevention Workforce (IPPW) FTEs from SAG 133 Management & Operational Headquarters to SAG 434 Servicewide Activities as part of program redesign to align activities from commands to Readiness Divisions (Army Reserve virtual installations) to support the force. (Baseline: $1,122; -8 FTE)

1) Management and Operational Headquarters..............................................................................................................................................$375 Increases funding for an information technology service management (ITSM) contract supporting United States Army Reserve Command (USARC) at Fort Bragg, NC. (Baseline: $14,572)

2) Enhanced Performance Award Pool for DoW Civilians ..............................................................................................................................$260 Increases funding to strengthen the Department's ability to recognize and reward the civilian workforce whose expertise and continuity underpin mission success. Expanded award capacity helps retain the talent that sustains warfighter readiness, drives innovation, and ensures uninterrupted support across the enterprise. Investing in civilian recognition directly reinforces the workforce that delivers stability, operational excellence, and long-term capability for the Department. (Baseline: $15,470)

1) Civilian Disability Compensation................................................................................................................................................................$-240 Adjusts funding for latest projections in civilian injury and illness compensation. (Baseline: $3,148)

2) Civilian Average Salary Adjustments ......................................................................................................................................................$-1,353 Adjusts funding due to changes to Civilian compensation rates and Civilian type composition within this SAG. Each year the Army uses detailed execution and cost factor analysis to develop Civilian rates for the budget request. (Baseline: $15,470)

3) Federal Retirement System - Agency Contribution Rates .........................................................................................................................$-102 Reduces funding to align with the adjusted Federal Employees Retirement System (FERS) contribution rates. These adjustments incorporate updated actuarial assumptions, workforce demographics shifts, and revised projections of retirement liabilities. (Baseline: $15,470)

IV. Performance Criteria and Evaluation Summary:

FY 2025		FY 2026		FY 2027
BASELINE	FTE	BASELINE	FTE	BASELINE	FTE
U.S. Army Reserve Command 23,190	76	20,531	80	27,810	113

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 13: Land Forces Readiness Support Detail by Subactivity Group 133: Management & Operational Headquarters
V. Personnel Summary:
Change
	FY 2025	FY 2026	FY 2027	FY 2026/2027
Reserve Drill Strength (E/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Reservists on Full Time Active Duty (E/S) (Total)	267	267	267	0
Officer	175	175	175	0
Enlisted	92	92	92	0
Reserve Drill Strength (A/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Reservists on Full Time Active Duty (A/S) (Total)	267	267	267	0
Officer	175	175	175	0
Enlisted	92	92	92	0
Civilian FTEs (Total)	76	80	113	33
DIRECT FUNDED (DOES NOT INCLUDE MILITARY TECHNICIANS)	76	80	113	33
U.S. Direct Hire	76	80	113	33
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	76	80	113	33
Foreign National Indirect Hire	0	0	0	0
REIMBURSABLE FUNDED	0	0	0	0
U.S. Direct Hire	0	0	0	0
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	0	0	0	0
Foreign National Indirect Hire	0	0	0	0

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 13: Land Forces Readiness Support Detail by Subactivity Group 133: Management & Operational Headquarters
FY 2025	FY 2026	FY 2027	Change FY 2026/2027
MILITARY TECHNICIANS U.S. Direct Hire	0 0	0 0	0 0	0 0
Annual Civilian Salary Cost	193	193	199	6
Contractor FTEs (Total)	2	2	2	0

	DEPARTMENT OF THE ARMY
	Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 13: Land Forces Readiness Support Detail by Subactivity Group 133: Management & Operational Headquarters
VII. OP-32A Line Items:
			Price					Price
	FY 2025	FC Rate	Growth	Price	Program	FY 2026	FC Rate	Growth	Price	Program	FY 2027
	Program	Diff	Percent	Growth	Growth	Program	Diff	Percent	Growth	Growth	Program

0101 0111 0199	CIVILIAN PERSONNEL COMPENSATION EXECUTIVE, GENERAL AND SPECIAL SCHEDULES DISABILITY COMPENSATION TOTAL CIVILIAN PERSONNEL COMPENSATION	14,686 2,856 17,542	0 0 0	1.28% 2.90%	188 83 271	596 209 805	15,470 3,148 18,618	0 0 0	0.28% 2.10%	43 66 109	6,994 -240 6,754	22,507 2,974 25,481
0308 0399	TRAVEL TRAVEL OF PERSONS TOTAL TRAVEL	2,106 2,106	0 0	2.10%	44 44	-1,615 -1,615	535 535	0 0	2.10%	11 11	0 0	546 546
0401 0411 0499	DEFENSE WORKING CAPITAL FUND SUPPLIES AND MATERIALS DLA ENERGY (FUEL PRODUCTS) ARMY SUPPLY TOTAL SUPPLIES AND MATERIALS PURCHASES	0 712 712	0 0 0	1.10% 1.70%	0 12 12	1 -724 -723	1 0 1	0 0 0	-7.08% 6.69%	0 0 0	0 0 0	1 0 1
0506 0599	DEFENSE WORKING CAPITAL FUND EQUIPMENT PURCHASES DLA MATERIEL SUPPLY CHAIN (CONSTRUCTION AND EQUIP) TOTAL STOCK FUND EQUIPMENT PURCHASES	8 8	0 0	-4.28%	0 0	-8 -8	0 0	0 0	-1.27%	0 0	0 0	0 0
0601 0647 0671 0699	OTHER FUND PURCHASES ARMY INDUSTRIAL OPERATIONS (ARMAMENT) DISA ENTERPRISE COMPUTING CENTERS DISA DISN SUBSCRIPTION SERVICES (DSS) TOTAL INDUSTRIAL FUND PURCHASES	5 215 320 540	0 0 0 0	-4.68% 2.00% -8.00%	0 4 -26 -22	-5 -219 -294 -518	0 0 0 0	0 0 0 0	-0.38% -4.00% 0.00%	0 0 0 0	0 0 0 0	0 0 0 0
0771 0799	TRANSPORTATION COMMERCIAL TRANSPORTATION TOTAL TRANSPORTATION	24 24	0 0	2.10%	0 0	164 164	188 188	0 0	2.10%	4 4	0 0	192 192
	OTHER PURCHASES

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 13: Land Forces Readiness Support Detail by Subactivity Group 133: Management & Operational Headquarters
		Price					Price
FY 2025	FC Rate	Growth	Price	Program	FY 2026	FC Rate	Growth	Price	Program	FY 2027
Program	Diff	Percent	Growth	Growth	Program	Diff	Percent	Growth	Growth	Program

0913	PURCHASED UTILITIES (NON-FUND)	0	2.10%	0	12	12	2.10%	0	0	12
0914	PURCHASED COMMUNICATIONS (NON-FUND)	594	2.10%	12	-509	97	2.10%	2	0	99
0920	SUPPLIES AND MATERIALS (NON-FUND)	602	2.10%	13	186	801	2.10%	17	375	1,193
0921	PRINTING AND REPRODUCTION	22	2.10%	0	-20	2	2.10%	0	0	2
0922	EQUIPMENT MAINTENANCE BY CONTRACT	70	2.10%	1	-21	50	2.10%	1	0	51
0923	OPERATION AND MAINTENANCE OF FACILITIES	0	2.10%	0	5	5	2.10%	0	0	5
0932	MANAGEMENT AND PROFESSIONAL SUPPORT SERVICES	154	2.10%	3	-157	0	2.10%	0	0	0
0933	STUDIES, ANALYSIS, AND EVALUATIONS	2	2.10%	0	-2	0	2.10%	0	0	0
0936	TRAINING AND LEADERSHIP DEVELOPMENT (OTHER CONTR)	75	2.10%	2	-58	19	2.10%	0	0	19
0964	SUBSISTENCE AND SUPPORT OF PERSONS	2	2.10%	0	11	13	2.10%	0	0	13
0984	EQUIPMENT CONTRACTS	0	2.10%	0	12	12	2.10%	0	0	12
0986	MEDICAL CARE CONTRACTS	6	4.00%	0	152	158	3.90%	6	0	164
0987	OTHER INTRA-GOVERNMENT PURCHASES	728	2.10%	15	-743	0	2.10%	0	0	0
0989	OTHER SERVICES	3	2.10%	0	17	20	2.10%	0	0	20
0999	TOTAL OTHER PURCHASES	2,258		46	-1,115	1,189		26	375	1,590
9999	GRAND TOTAL	23,190		351	-3,010	20,531		150	7,129	27,810

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 15: Cyber Activities Details by Subactivity Group 151: Cyber Activities - Cyberspace Operations

I. Description of Operations Financed:CYBER ACTIVITIES - CYBER OPERATIONS -Funds information operations, information assurance, network operations, and network security capabilities for the Army Reserve. Cyber Protection Teams (CPTs) provide a decisive cyberspace operational advantage to Army, Joint Task Force, and Combatant Commanders by protecting their data, systems, and critical infrastructure. CPTs provide Defensive Cyber Operations (DCO) and capabilities to create effects in and through cyberspace. CPTs protect and defend DoW assets from Advanced Persistent Threats (APTs), adversarial information gathering and malicious network intrusions. Resources include travel, supplies, equipment, information technology software support to training centers, and training education course fees for USAR Cyber units.

II. Force Structure Summary:

The Army Reserve Cyber Activities – Cyberspace Operations force structure includes USAR Cyber Protection Brigade (USAR-CPB), Cyber Protection Centers (CPC), and Cyber Protection Teams (CPT).

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 15: Cyber Activities Details by Subactivity Group 151: Cyber Activities - Cyberspace Operations
III. Financial Summary ($ in Thousands):
FY 2026
Normalized
	FY 2025	Budget				Current	FY 2027
A. Program Elements	Actuals	Request	Amount	Percent	Appn	Enacted	Request
CYBER ACTIVITIES - CYBERSPACE OPERATIONS	$2,241	$2,174	$0	0.00%	$2,174	$2,174	$2,725
SUBACTIVITY GROUP TOTAL	$2,241	$2,174	$0	0.00%	$2,174	$2,174	$2,725
	Change	Change
B. Reconciliation Summary	FY 2026/FY 2026	FY 2026/FY 2027
BASELINE FUNDING	$2,174	$2,174
Congressional Adjustments (Distributed)	0
Congressional Adjustments (Undistributed)	0
Adjustments to Meet Congressional Intent	0
Congressional Adjustments (General Provisions)	0
SUBTOTAL ESTIMATED AMOUNT	2,174
War-Related and Disaster Supplemental Appropriation	0
X-Year Carryover	0
Fact-of-Life Changes (2026 to 2026 Only)	0
SUBTOTAL BASELINE FUNDING	2,174
Anticipated Reprogramming (Requiring 1415 Actions)	0
Less: War-Related and Disaster Supplemental Appropriation	0
Less: X-Year Carryover	0
Price Change		46
Functional Transfers		0
Program Changes		505
NORMALIZED CURRENT ESTIMATE	$2,174	$2,725

C. Reconciliation of Increases and Decreases:

6. Price Change ...............................................................................................................................................................................................................................................$46 7. Transfers ........................................................................................................................................................................................................................................................$0 a) Transfers In ...............................................................................................................................................................................................................................$0 b) Transfers Out ............................................................................................................................................................................................................................$0

8. Program Increases.....................................................................................................................................................................................................................................$505 a) Annualization of New FY 2026 Program ...................................................................................................................................................................................$0 b) One-Time FY 2027 Costs..........................................................................................................................................................................................................$0 c) Program Growth in FY 2027..................................................................................................................................................................................................$505

1) Cyber Operations ........................................................................................................................................................................................$505 Increases funding for Cyberwarfare and Electronic Warfare required training and travel supporting one additional Cyber Protection Brigade. (Baseline: $2,174)

9. Program Decreases .......................................................................................................................................................................................................................................$0 a) One-Time FY 2026 Costs..........................................................................................................................................................................................................$0 b) Annualization of FY 2026 Program Decreases .........................................................................................................................................................................$0 c) Program Decreases in FY 2027 ................................................................................................................................................................................................$0

IV. Performance Criteria and Evaluation Summary:
Cyber Activities: Cyberspace Operations	FY 2025	FY 2026	FY 2027
Army Reserve Cyber Protection Brigade (ARCPB)	1	1	1
Army Reserve Cyber Protection Battalions	2	4	4
Cyber Protections Teams (CPT)	12	13	14
CPT - Fully Operational Capable (FOC)	12	12	12
BDE Support Division	0	1	1
Cyber Security Company	2	3	4
Cyber Protection Centers	2	0	0

Note: Army Reserve increases by one Cyber Security Company in FY 2027.

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 15: Cyber Activities Details by Subactivity Group 151: Cyber Activities - Cyberspace Operations
V. Personnel Summary:
Change
	FY 2025	FY 2026	FY 2027	FY 2026/2027
Reserve Drill Strength (E/S) (Total)	706	885	970	85
Officer	343	434	471	37
Enlisted	363	451	499	48
Reservists on Full Time Active Duty (E/S) (Total)	1	1	1	0
Officer	1	1	1	0
Enlisted	0	0	0	0
Reserve Drill Strength (A/S) (Total)	560	796	928	132
Officer	274	389	453	64
Enlisted	286	407	475	68
Reservists on Full Time Active Duty (A/S) (Total)	1	1	1	0
Officer	1	1	1	0
Enlisted	0	0	0	0
Civilian FTEs (Total)	0	0	0	0
DIRECT FUNDED (DOES NOT INCLUDE MILITARY TECHNICIANS)	0	0	0	0
U.S. Direct Hire	0	0	0	0
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	0	0	0	0
Foreign National Indirect Hire	0	0	0	0
REIMBURSABLE FUNDED	0	0	0	0
U.S. Direct Hire	0	0	0	0
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	0	0	0	0

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 15: Cyber Activities Details by Subactivity Group 151: Cyber Activities - Cyberspace Operations
Change
FY 2025	FY 2026	FY 2027	FY 2026/2027
Foreign National Indirect Hire	0	0	0	0
MILITARY TECHNICIANS	0	0	0	0
U.S. Direct Hire	0	0	0	0
Annual Civilian Salary Cost	0	0	0	0
Contractor FTEs (Total)	10	9	12	3

	DEPARTMENT OF THE ARMY
	Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 15: Cyber Activities Details by Subactivity Group 151: Cyber Activities - Cyberspace Operations
VII. OP-32A Line Items:
			Price					Price
	FY 2025	FC Rate	Growth	Price	Program	FY 2026	FC Rate	Growth	Price	Program	FY 2027
	Program	Diff	Percent	Growth	Growth	Program	Diff	Percent	Growth	Growth	Program

0308 0399	TRAVEL TRAVEL OF PERSONS TOTAL TRAVEL	215 215	0 0	2.10%	5 5	620 620	840 840	0 0	2.10%	18 18	25 25	883 883
0506 0599	DEFENSE WORKING CAPITAL FUND EQUIPMENT PURCHASES DLA MATERIEL SUPPLY CHAIN (CONSTRUCTION AND EQUIP) TOTAL STOCK FUND EQUIPMENT PURCHASES	4 4	0 0	-4.28%	0 0	-4 -4	0 0	0 0	-1.27%	0 0	0 0	0 0
0771 0799	TRANSPORTATION COMMERCIAL TRANSPORTATION TOTAL TRANSPORTATION	16 16	0 0	2.10%	0 0	-16 -16	0 0	0 0	2.10%	0 0	0 0	0 0
0920 0922 0987 0989 0999	OTHER PURCHASES SUPPLIES AND MATERIALS (NON-FUND) EQUIPMENT MAINTENANCE BY CONTRACT OTHER INTRA-GOVERNMENT PURCHASES OTHER SERVICES TOTAL OTHER PURCHASES	0 0 477 1,529 2,006	0 0 0 0 0	2.10% 2.10% 2.10% 2.10%	0 0 10 32 42	2 74 -487 -303 -714	2 74 0 1,258 1,334	0 0 0 0 0	2.10% 2.10% 2.10% 2.10%	0 2 0 26 28	0 0 0 480 480	2 76 0 1,764 1,842
9999	GRAND TOTAL	2,241	0		47	-114	2,174	0		46	505	2,725

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 15: Cyber Activities Detail by Subactivity Group 153: Cyber Activities - Cybersecurity

I. Description of Operations Financed:

CYBER ACTIVITIES - CYBERSECURITY - Funds information assurance measures that protect and defend information and information systems. Resources information assurance training, certification, and recertification. These measures ensure the confidentiality, integrity, availability, non-repudiation, and authentication of Army Reserve systems and networks. Funding also supports materials, contracts associated with hardware, software, and updates related to enterprise license agreements.

COMPUTER SECURITY -Funds activities focused on the prevention of damage to, protection, and restoration of computers, electronic communications systems, electronic communications services, wire communication, and electronic communication. Activities support the protection of information contained therein, to ensure its availability, integrity, authentication, confidentiality, and nonrepudiation.

INFORMATION TECHNOLOGY SERVICES MANAGEMENT - Funds Cyber-related Army and Joint Enterprise License and Service agreements that provide software maintenance and sustainment.

BASE INFORMATION MANAGEMENT OPERATIONS - Provides resources to secure, operate, maintain, and defend the Army's portion of the Defense Information Systems Network via Regional Cyber Centers.

FACILITY CONTROL SYSTEMS - Provides resources for the management, oversight, sustainment, mitigation, acquisition processes, configuration, cybersecurity, operational technology, enterprise architecture, testing, and lifecycle management activities for Army control systems; performs necessary engineering tests and operations to ensure their effectiveness; designs and implements necessary hardware and software system improvements; and long-term monitoring, protection, and sustainment of Army control systems cybersecurity.

II. Force Structure Summary:

There are no force structure requirements in this subactivity group.

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 15: Cyber Activities Detail by Subactivity Group 153: Cyber Activities - Cybersecurity
III. Financial Summary ($ in Thousands):
FY 2026
Normalized
	FY 2025	Budget				Current	FY 2027
A. Program Elements	Actuals	Request	Amount	Percent	Appn	Enacted	Request
CYBER ACTIVITIES - CYBERSECURITY	$18,585	$19,041	$0	0.00%	$19,041	$19,041	$19,422
SUBACTIVITY GROUP TOTAL	$18,585	$19,041	$0	0.00%	$19,041	$19,041	$19,422
	Change	Change
B. Reconciliation Summary	FY 2026/FY 2026	FY 2026/FY 2027
BASELINE FUNDING	$19,041	$19,041
Congressional Adjustments (Distributed)	0
Congressional Adjustments (Undistributed)	0
Adjustments to Meet Congressional Intent	0
Congressional Adjustments (General Provisions)	0
SUBTOTAL ESTIMATED AMOUNT	19,041
War-Related and Disaster Supplemental Appropriation	0
X-Year Carryover	0
Fact-of-Life Changes (2026 to 2026 Only)	0
SUBTOTAL BASELINE FUNDING	19,041
Anticipated Reprogramming (Requiring 1415 Actions)	0
Less: War-Related and Disaster Supplemental Appropriation	0
Less: X-Year Carryover	0
Price Change		265
Functional Transfers		0
Program Changes		116
NORMALIZED CURRENT ESTIMATE	$19,041	$19,422

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 15: Cyber Activities Detail by Subactivity Group 153: Cyber Activities - Cybersecurity

C. Reconciliation of Increases and Decreases:

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 15: Cyber Activities Detail by Subactivity Group 153: Cyber Activities - Cybersecurity

6. Price Change .............................................................................................................................................................................................................................................$265 7. Transfers ........................................................................................................................................................................................................................................................$0 a) Transfers In ...............................................................................................................................................................................................................................$0 b) Transfers Out ............................................................................................................................................................................................................................$0

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 15: Cyber Activities Detail by Subactivity Group 153: Cyber Activities - Cybersecurity

8. Program Increases.....................................................................................................................................................................................................................................$116 a) Annualization of New FY 2026 Program ...................................................................................................................................................................................$0 b) One-Time FY 2027 Costs..........................................................................................................................................................................................................$0 c) Program Growth in FY 2027..................................................................................................................................................................................................$116

1) Facility Control Systems..............................................................................................................................................................................$116 Increases funding for inventory of Army Reserve facility control systems to identify cyber vulnerabilities and reduce security vulnerabilities and improve cyber posture. (Baseline: $17,742)

9. Program Decreases .......................................................................................................................................................................................................................................$0 a) One-Time FY 2026 Costs..........................................................................................................................................................................................................$0 b) Annualization of FY 2026 Program Decreases .........................................................................................................................................................................$0 c) Program Decreases in FY 2027 ................................................................................................................................................................................................$0

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 15: Cyber Activities Detail by Subactivity Group 153: Cyber Activities - Cybersecurity

IV. Performance Criteria and Evaluation Summary:

System Authorization / Risk Management Frameworks: FY25 FY26 FY27

Authorized Information Technology/Operational Technology (IT/OT) systems/networks/applications 16 14 14

NOTES: Automated Inspection Program (AIP), Force and Asset Search Tool (FAAST), and Enterprise Mission Assurance Support Service (eMASS) systems will be decommissioned in FY26.

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 15: Cyber Activities Detail by Subactivity Group 153: Cyber Activities - Cybersecurity
V. Personnel Summary:
Change
	FY 2025	FY 2026	FY 2027	FY 2026/2027
Reserve Drill Strength (E/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Reservists on Full Time Active Duty (E/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Reserve Drill Strength (A/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Reservists on Full Time Active Duty (A/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Civilian FTEs (Total)	0	0	0	0
DIRECT FUNDED (DOES NOT INCLUDE MILITARY TECHNICIANS)	0	0	0	0
U.S. Direct Hire	0	0	0	0
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	0	0	0	0
Foreign National Indirect Hire	0	0	0	0
REIMBURSABLE FUNDED	0	0	0	0
U.S. Direct Hire	0	0	0	0
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	0	0	0	0

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 15: Cyber Activities Detail by Subactivity Group 153: Cyber Activities - Cybersecurity
Foreign National Indirect Hire	FY 2025 0	FY 2026 0	FY 2027 0	Change FY 2026/2027 0
MILITARY TECHNICIANS U.S. Direct Hire	0 0	0 0	0 0	0 0
Annual Civilian Salary Cost	0	0	0	0
Contractor FTEs (Total)	111	26	33	7

	DEPARTMENT OF THE ARMY
	Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 01: Operating Forces Activity Group 15: Cyber Activities Detail by Subactivity Group 153: Cyber Activities - Cybersecurity
VII. OP-32A Line Items:
			Price					Price
	FY 2025	FC Rate	Growth	Price	Program	FY 2026	FC Rate	Growth	Price	Program	FY 2027
	Program	Diff	Percent	Growth	Growth	Program	Diff	Percent	Growth	Growth	Program

0411 0499	DEFENSE WORKING CAPITAL FUND SUPPLIES AND MATERIALS ARMY SUPPLY TOTAL SUPPLIES AND MATERIALS PURCHASES	705 705	0 0	1.70%	12 12	-717 -717	0 0	0 0	6.69%	0 0	0 0	0 0
0647 0678 0699	OTHER FUND PURCHASES DISA ENTERPRISE COMPUTING CENTERS DISA IT CONTRACTING SERVICES TOTAL INDUSTRIAL FUND PURCHASES	0 0 0	0 0 0	2.00% 0.00%	0 0 0	1,531 1,948 3,479	1,531 1,948 3,479	0 0 0	-4.00% 0.00%	-61 0 -61	-1,061 0 -1,061	409 1,948 2,357
0920 0921 0922 0923 0984 0987 0990 0999	OTHER PURCHASES SUPPLIES AND MATERIALS (NON-FUND) PRINTING AND REPRODUCTION EQUIPMENT MAINTENANCE BY CONTRACT OPERATION AND MAINTENANCE OF FACILITIES EQUIPMENT CONTRACTS OTHER INTRA-GOVERNMENT PURCHASES IT CONTRACT SUPPORT SERVICES TOTAL OTHER PURCHASES	0 0 0 16,611 0 1,269 0 17,880	0 0 0 0 0 0 0 0	2.10% 2.10% 2.10% 2.10% 2.10% 2.10% 2.10%	0 0 0 349 0 27 0 376	2 14 2,413 -16,960 3 10,338 1,496 -2,694	2 14 2,413 0 3 11,634 1,496 15,562	0 0 0 0 0 0 0 0	2.10% 2.10% 2.10% 2.10% 2.10% 2.10% 2.10%	0 0 51 0 0 244 31 326	0 0 177 0 0 0 1,000 1,177	2 14 2,641 0 3 11,878 2,527 17,065
9999	GRAND TOTAL	18,585	0		388	68	19,041	0		265	116	19,422

I. Description of Operations Financed:

SECOND DESTINATION TRANSPORTATION (SDT) - 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.

II. Force Structure Summary:

This subactivity group finances line-haul, inland, and limited over-the-ocean transportation for the movement of supplies and equipment within the Army Reserve primarily by civilian surface modes.

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 04: Administration and Servicewide Activities Activity Group 42: Logistics Operations Detail by Subactivity Group 421: Servicewide Transportation
III. Financial Summary ($ in Thousands):
FY 2026
Normalized
	FY 2025	Budget				Current	FY 2027
A. Program Elements	Actuals	Request	Amount	Percent	Appn	Enacted	Request
SERVICEWIDE TRANSPORTATION	$12,950	$14,629	$0	0.00%	$14,629	$14,629	$15,237
SUBACTIVITY GROUP TOTAL	$12,950	$14,629	$0	0.00%	$14,629	$14,629	$15,237
	Change	Change
B. Reconciliation Summary	FY 2026/FY 2026	FY 2026/FY 2027
BASELINE FUNDING	$14,629	$14,629
Congressional Adjustments (Distributed)	0
Congressional Adjustments (Undistributed)	0
Adjustments to Meet Congressional Intent	0
Congressional Adjustments (General Provisions)	0
SUBTOTAL ESTIMATED AMOUNT	14,629
War-Related and Disaster Supplemental Appropriation	0
X-Year Carryover	0
Fact-of-Life Changes (2026 to 2026 Only)	0
SUBTOTAL BASELINE FUNDING	14,629
Anticipated Reprogramming (Requiring 1415 Actions)	0
Less: War-Related and Disaster Supplemental Appropriation	0
Less: X-Year Carryover	0
Price Change		306
Functional Transfers		0
Program Changes		302
NORMALIZED CURRENT ESTIMATE	$14,629	$15,237

C. Reconciliation of Increases and Decreases:

6. Price Change .............................................................................................................................................................................................................................................$306 7. Transfers ........................................................................................................................................................................................................................................................$0 a) Transfers In ...............................................................................................................................................................................................................................$0 b) Transfers Out ............................................................................................................................................................................................................................$0

8. Program Increases.....................................................................................................................................................................................................................................$302 a) Annualization of New FY 2026 Program ...................................................................................................................................................................................$0 b) One-Time FY 2027 Costs..........................................................................................................................................................................................................$0 c) Program Growth in FY 2027..................................................................................................................................................................................................$302

1) Second Destination Transportation - Operations ........................................................................................................................................$302 Increases funding to support the 515 additional lateral transfers based on projected requirements of Global Force Management Allocation Plan (GFMAP). (Baseline: $14,629)

9. Program Decreases .......................................................................................................................................................................................................................................$0 a) One-Time FY 2026 Costs..........................................................................................................................................................................................................$0 b) Annualization of FY 2026 Program Decreases .........................................................................................................................................................................$0 c) Program Decreases in FY 2027 ................................................................................................................................................................................................$0

IV. Performance Criteria and Evaluation Summary: FY 2025 FY 2026 FY 2027

Units ($ in 000) Units ($ in 000) Units ($ in 000) Transportation and Redistribution

(by mode of shipment): Commercial: Surface Transportation (Highway)(Cargo) 22,097 12,950 24,962 14,629 25,477 15,237

TOTAL T&R 22,097 12,950 24,962 14,629 25,477 15,237

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 04: Administration and Servicewide Activities Activity Group 42: Logistics Operations Detail by Subactivity Group 421: Servicewide Transportation
V. Personnel Summary:
Change
FY 2025	FY 2026	FY 2027	FY 2026/2027
Reserve Drill Strength (E/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Reservists on Full Time Active Duty (E/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Reserve Drill Strength (A/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Reservists on Full Time Active Duty (A/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Civilian FTEs (Total)	0	0	0	0
DIRECT FUNDED (DOES NOT INCLUDE MILITARY TECHNICIANS)	0	0	0	0
U.S. Direct Hire	0	0	0	0
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	0	0	0	0
Foreign National Indirect Hire	0	0	0	0
REIMBURSABLE FUNDED	0	0	0	0
U.S. Direct Hire	0	0	0	0
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	0	0	0	0
Foreign National Indirect Hire	0	0	0	0

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 04: Administration and Servicewide Activities Activity Group 42: Logistics Operations Detail by Subactivity Group 421: Servicewide Transportation
FY 2025	FY 2026	FY 2027	Change FY 2026/2027
MILITARY TECHNICIANS U.S. Direct Hire	0 0	0 0	0 0	0 0
Annual Civilian Salary Cost	0	0	0	0
Contractor FTEs (Total)	0	12	12	0

	DEPARTMENT OF THE ARMY
	Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 04: Administration and Servicewide Activities Activity Group 42: Logistics Operations Detail by Subactivity Group 421: Servicewide Transportation
VII. OP-32A Line Items:
			Price					Price
	FY 2025	FC Rate	Growth	Price	Program	FY 2026	FC Rate	Growth	Price	Program	FY 2027
	Program	Diff	Percent	Growth	Growth	Program	Diff	Percent	Growth	Growth	Program

0308 0399	TRAVEL TRAVEL OF PERSONS TOTAL TRAVEL	8 8	0 0	2.10%	0 0	11 11	19 19	0 0	2.10%	0 0	0 0	19 19
0401 0499	DEFENSE WORKING CAPITAL FUND SUPPLIES AND MATERIALS DLA ENERGY (FUEL PRODUCTS) TOTAL SUPPLIES AND MATERIALS PURCHASES	0 0	0 0	1.10%	0 0	19 19	19 19	0 0	-7.08%	-1 -1	0 0	18 18
0647 0699	OTHER FUND PURCHASES DISA ENTERPRISE COMPUTING CENTERS TOTAL INDUSTRIAL FUND PURCHASES	258 258	0 0	2.00%	5 5	-263 -263	0 0	0 0	-4.00%	0 0	0 0	0 0
0771 0799	TRANSPORTATION COMMERCIAL TRANSPORTATION TOTAL TRANSPORTATION	12,684 12,684	0 0	2.10%	266 266	-194 -194	12,756 12,756	0 0	2.10%	268 268	272 272	13,296 13,296
0989 0999	OTHER PURCHASES OTHER SERVICES TOTAL OTHER PURCHASES	0 0	0 0	2.10%	0 0	1,835 1,835	1,835 1,835	0 0	2.10%	39 39	30 30	1,904 1,904
9999	GRAND TOTAL	12,950	0		271	1,408	14,629	0		306	302	15,237

I. Description of Operations Financed:

OFFICE OF THE CHIEF OF ARMY RESERVE (OCAR) is a Headquarters, Department of the Army Staff, responsible for the overall planning and policy coordination for the Army Reserve. Funding is comprised of civilian salaries, travel support for full-time staff, public transportation benefits, automated systems, and other mission area support in functional areas such as perform long-range planning, programming, budgeting, execution, management and distribution of resources, force costing, installation and facility management, and strategic unit equipment management.

SUICIDE PREVENTION - Provides resources to implement the Independent Review Commissions recommendation for the Integrated Primary Prevention Workforce (IPPW) with a focus on all aspects of harmful Service Member behaviors (Sexual Harassment/Assault, Suicide, Child Abuse, Domestic Violence, Substance Abuse and Extremism Prevention). IPPW has specialized training and expertise in public health surveillance, social sciences, strategic planning and data analytics. IPPW personnel work with Army commanders to implement integrated measures across the service that reinforce the safety, health and well-being of Soldiers, civilians and their family members.

II. Force Structure Summary:

The force structure includes military and civilian manpower and related support costs. This subactivity group includes activities that develop policy and guidance; perform long-range planning, programming and budgeting; management and distribution of resources; and conduct program performance review and evaluation. Provides headquarters with public affairs, congressional legislative liaison, Financial Improvement and Audit Readiness (FIAR), and community relations functions.

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 04: Administration and Servicewide Activities Activity Group 43: Servicewide Support Detail by Subactivity Group 431: Administration
III. Financial Summary ($ in Thousands):
FY 2026
Normalized
		FY 2025	Budget				Current	FY 2027
A. Program Elements		Actuals	Request	Amount	Percent	Appn	Enacted	Request
ADMINISTRATION		$22,098	$16,798	$0	0.00%	$16,798	$16,798	$11,708
	SUBACTIVITY GROUP TOTAL	$22,098	$16,798	$0	0.00%	$16,798	$16,798	$11,708
	Change	Change
B. Reconciliation Summary	FY 2026/FY 2026	FY 2026/FY 2027
BASELINE FUNDING	$16,798	$16,798
Congressional Adjustments (Distributed)	0
Congressional Adjustments (Undistributed)	0
Adjustments to Meet Congressional Intent	0
Congressional Adjustments (General Provisions)	0
SUBTOTAL ESTIMATED AMOUNT	16,798
War-Related and Disaster Supplemental Appropriation	0
X-Year Carryover	0
Fact-of-Life Changes (2026 to 2026 Only)	0
SUBTOTAL BASELINE FUNDING	16,798
Anticipated Reprogramming (Requiring 1415 Actions)	0
Less: War-Related and Disaster Supplemental Appropriation	0
Less: X-Year Carryover	0
Price Change		41
Functional Transfers		-9,314
Program Changes		4,183
NORMALIZED CURRENT ESTIMATE	$16,798	$11,708

C. Reconciliation of Increases and Decreases:

6. Price Change ...............................................................................................................................................................................................................................................$41 7. Transfers................................................................................................................................................................................................................................................$-9,314 a) Transfers In ...............................................................................................................................................................................................................................$0 b) Transfers Out ....................................................................................................................................................................................................................$-9,314

1) Administration .........................................................................................................................................................................................$-9,314 Transfers 41 FTEs and funding from SAG 431 Administration to SAG 133 Management & Operational Headquarters as part of an in-depth review of Chief of Army Reserve (CAR) functions versus Commanding General (CG) functions to appropriately align missions. (Baseline: $15,239; -41 FTE)

1) Management and Operational Headquarters...........................................................................................................................................$2,867 One-time increase of funding to support the modernization of the wireless communications systems at Office of the Chief of Army Reserve, Fort Belvoir, VA. (Baseline: $199)

1) Administration...........................................................................................................................................................................................$1,297 Increases funding for professional development including training ($437), supplies ($50) and travel ($688). (Baseline: $15,239)

2) Civilian Average Salary Adjustments ..........................................................................................................................................................$138 Adjusts funding due to changes to Civilian compensation rates and Civilian type composition within this SAG. Each year the Army uses detailed execution and cost factor analysis to develop Civilian rates for the budget request. (Baseline: $12,419)

3) Enhanced Performance Award Pool for DoW Civilians.................................................................................................................................$31 Increases funding to strengthen the Department’s ability to recognize and reward the civilian workforce whose expertise and continuity underpin mission success. Expanded award capacity helps retain the talent that sustains warfighter readiness, drives innovation, and ensures uninterrupted support across the enterprise. Investing in civilian recognition directly reinforces the workforce that delivers stability, operational excellence, and long-term capability for the Department. (Baseline: $12,419)

1) Efficiency – Workforce Optimization ..........................................................................................................................................................$-137 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 within this SAG include Administration (-1 FTE). (Baseline: $12,419; -1 FTE)

2) Federal Retirement System - Agency Contribution Rates ...........................................................................................................................$-13 Reduces funding to align with the adjusted Federal Employees Retirement System (FERS) contribution rates. These adjustments incorporate updated actuarial assumptions, workforce demographics shifts, and revised projections of retirement liabilities. (Baseline: $12,419)

IV. Performance Criteria and Evaluation Summary:

Audit Facilitation Status Goal Report FY 2025 FY 2026 FY 2027

Independent Public Auditor (IPA) Audit sample requests 353 379 404 Independent Public Auditor (IPA) Provided By Client (PBC) requests 60 107 153 Independent Public Auditor (IPA) Audit follow-ups 179 186 193 Independent Public Auditor (IPA) Exceptions 170 156 145 Total IPA 762 687 895 Unit Audit training / Walkthroughs 8 19 19

Audit Remediation FY 2025 FY 2026 FY 2027

Real Property Self Directed Testing (SDT) 663 332 698 General Equipment Self Directed Testing (SDT) 727 364 802 Payroll Self Directed Testing (SDT) 0 90 180 Continuous Monitoring Program (CMP) 8 15 32

Total Testing and Monitoring (SDT/CMP) 1,390 1,872 1,950

Process / Data Remediation site visits 6 15 20

Risk Management Internal Controls (RMIC)	FY 2025	FY 2026	FY 2027
RMIC Internal Control Testing	40	30	40
RMIC Training	70	36	36

Notes:

1: Audit Facilitation and Remediation data for FY25 Actuals was derived from the Army Financial Audit and Collaboration Tool (A-FACT).

2: Audit Facilitation: Independent Public Auditor (IPA) Activity represents the quantity of Audit Samples/Provided by Client/Audit Follow-ups/Exception requests supported annually. The anticipated IPA activity for FY27 data is a projection based on 3-year average that includes FY25 Actuals and PBR26 FY26/FY27 inputs. FY26 Enacted data is a projection given that as of 9MAR26 ASA FM&C is still pending issuing final guidance regarding FY26 Audit Facilitation and Remediation activities. ASA FM&C continues to refine Audit priorities in support of a Department of War consolidated Audit Opinion, and seeks to obtain a clean (unmodified) opinion for the General Fund for December 2028.

3: Audit Remediation: Self-Directed Testing (SDT) represents a business process and remediation of past audit findings and directed Corrective Action Plans (CAP). FY25/FY27 data reflects same methodology described for the Facilitation # 1 note above. FY26 data reflects a slow start in the Audit year given a change of Contract Support vendor at ASA FM&C beginning NOV 2025 and a de-scoping of Audit remediation activities. Nonetheless, Army Reserve will continue to place emphasis on the remediation and the sustainment of auditable business process; and continue to pursue Self-Directed testing activity, and support the Continuous Monitoring Program (CMP).

4: Risk Management and Internal Control (RMIC) remains a fundamental part of assurance across all processes. Army continues to codify directed testing under this program; commands add to the testing plan based on their priorities for mission assurance. Modernized reporting will be collected as supporting documentation for the Annual Statement of Assurance (within an Army-wide reporting system with enhanced business intelligence).

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 04: Administration and Servicewide Activities Activity Group 43: Servicewide Support Detail by Subactivity Group 431: Administration
V. Personnel Summary:
Change
FY 2025	FY 2026	FY 2027	FY 2026/2027
Reserve Drill Strength (E/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Reservists on Full Time Active Duty (E/S) (Total)	328	293	103	-190
Officer	285	256	91	-165
Enlisted	43	37	12	-25
Reserve Drill Strength (A/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Reservists on Full Time Active Duty (A/S) (Total)	328	311	198	-113
Officer	285	271	174	-97
Enlisted	43	40	25	-16
Civilian FTEs (Total)	62	56	14	-42
DIRECT FUNDED (DOES NOT INCLUDE MILITARY TECHNICIANS)	62	56	14	-42
U.S. Direct Hire	62	56	14	-42
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	62	56	14	-42
Foreign National Indirect Hire	0	0	0	0
REIMBURSABLE FUNDED	0	0	0	0
U.S. Direct Hire	0	0	0	0
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	0	0	0	0
Foreign National Indirect Hire	0	0	0	0

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 04: Administration and Servicewide Activities Activity Group 43: Servicewide Support Detail by Subactivity Group 431: Administration
FY 2025	FY 2026	FY 2027	Change FY 2026/2027
MILITARY TECHNICIANS U.S. Direct Hire	0 0	0 0	0 0	0 0
Annual Civilian Salary Cost	225	222	226	4
Contractor FTEs (Total)	33	10	35	25

	DEPARTMENT OF THE ARMY
	Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 04: Administration and Servicewide Activities Activity Group 43: Servicewide Support Detail by Subactivity Group 431: Administration
VII. OP-32A Line Items:
			Price					Price
	FY 2025	FC Rate	Growth	Price	Program	FY 2026	FC Rate	Growth	Price	Program	FY 2027
	Program	Diff	Percent	Growth	Growth	Program	Diff	Percent	Growth	Growth	Program

0101 0199	CIVILIAN PERSONNEL COMPENSATION EXECUTIVE, GENERAL AND SPECIAL SCHEDULES TOTAL CIVILIAN PERSONNEL COMPENSATION	13,934 13,934	0 0	1.28%	179 179	-1,694 -1,694	12,419 12,419	0 0	0.28%	35 35	-9,295 -9,295	3,159 3,159
0308 0399	TRAVEL TRAVEL OF PERSONS TOTAL TRAVEL	1,783 1,783	0 0	2.10%	37 37	-1,682 -1,682	138 138	0 0	2.10%	3 3	792 792	933 933
0411 0499	DEFENSE WORKING CAPITAL FUND SUPPLIES AND MATERIALS ARMY SUPPLY TOTAL SUPPLIES AND MATERIALS PURCHASES	8 8	0 0	1.70%	0 0	31 31	39 39	0 0	6.69%	3 3	0 0	42 42
0647 0671 0678 0699	OTHER FUND PURCHASES DISA ENTERPRISE COMPUTING CENTERS DISA DISN SUBSCRIPTION SERVICES (DSS) DISA IT CONTRACTING SERVICES TOTAL INDUSTRIAL FUND PURCHASES	48 10 0 58	0 0 0 0	2.00% -8.00% 0.00%	1 -1 0 0	1,387 -9 55 1,433	1,436 0 55 1,491	0 0 0 0	-4.00% 0.00% 0.00%	-57 0 0 -57	-1,156 0 0 -1,156	223 0 55 278
0912 0914 0917 0920 0923 0925 0933 0936 0960 0984 0989 0990 0999	OTHER PURCHASES RENTAL PAYMENTS TO GSA (SLUC) PURCHASED COMMUNICATIONS (NON-FUND) POSTAL SERVICES (U.S.P.S) SUPPLIES AND MATERIALS (NON-FUND) OPERATION AND MAINTENANCE OF FACILITIES EQUIPMENT PURCHASES (NON-FUND) STUDIES, ANALYSIS, AND EVALUATIONS TRAINING AND LEADERSHIP DEVELOPMENT (OTHER CONTR) INTEREST AND DIVIDENDS EQUIPMENT CONTRACTS OTHER SERVICES IT CONTRACT SUPPORT SERVICES TOTAL OTHER PURCHASES	0 0 3 396 227 70 2,210 980 1 0 2,290 138 6,315	0 0 0 0 0 0 0 0 0 0 0 0 0	2.10% 2.10% 2.10% 2.10% 2.10% 2.10% 2.10% 2.10% 2.10% 2.10% 2.10% 2.10%	0 0 0 8 5 1 46 21 0 0 48 3 132	5 138 -3 388 -166 -35 -2,256 -769 -1 23 -1,738 678 -3,736	5 138 0 792 66 36 0 232 0 23 600 819 2,711	0 0 0 0 0 0 0 0 0 0 0 0 0	2.10% 2.10% 2.10% 2.10% 2.10% 2.10% 2.10% 2.10% 2.10% 2.10% 2.10% 2.10%	0 3 0 17 1 1 0 5 0 0 13 17 57	0 0 0 58 0 0 0 503 0 0 143 3,824 4,528	5 141 0 867 67 37 0 740 0 23 756 4,660 7,296
9999	GRAND TOTAL	22,098	0		348	-5,648	16,798	0		41	-5,131	11,708

I. Description of Operations Financed:

SERVICEWIDE COMMUNICATIONS -Provides Human Resource Management activities to include provide policy guidance, training, supervision, and administrative support for accomplishing Army Reserve training and readiness objectives and information technology requirements associated with Enterprise License Agreements and services. Resources also support data cleansing, legacy systems, and new systems training. Funding also provides for the operation and maintenance of the Army Training Requirements and Resources Systems (ATRRS) and Reserve Component Management System (RCMS).

PERSONNEL AND PAY SYSTEMS - Provides Army personnel and pay support to Soldiers for training requirements, personnel operations, and human resources. Resources the design and automation requirements of the Integrated Personnel and Pay System that supports all military personnel in career and retirement phases and ensures accurate and timely pay and benefits for Soldiers.

ARMY TRAINING REQUIREMENTS AND RESOURCES SYSTEMS (ATRRS) - Provides funding for an on-line automated personnel system that supports critical accessions, training, assignments, retention, reclassification, and mobilization processes.

RESERVE COMPONENT MANAGEMENT SYSTEM (RCMS) - Provides Soldiers and commanders automated record brief with a singular document outlining service information, promotions, qualifications, training, medical status, mobilization tours, awards, and past assignments. RCMS provides action officers and leaders at all levels with critical information needed to maintain an operational Army Reserve that provides Army Reserve capabilities in an environment of persistent global threats. RCMS is composed of various applications and data warehouses that support personnel and staffing decisions. RCMS adds an intelligent layer of information to raw data (integrating data from other DA and DoW systems) that supports United States Army Reserve (USAR) leadership decision-making processes. It provides support to leadership and field users at all levels within the Army Reserve.

REGIONAL LEVEL APPLICATION SOFTWARE (RLAS) - Provides Soldiers and commanders automated military pay (MILPAY) processes to commit, obligate, and record the disbursement of Active Duty (AD) and Inactive Duty (IDT) Soldier pay, funds control for multiple Sub Activity Groups and Management Decision Execution Packages combinations, automates AD and IDT attendance, training calendars, contains a man-day orders writer, maintains Soldier historical AD and IDT performance and attendance, performs mobilization pay, and creates administrative orders (promotion, transfer, reduction, gain, loss, retirement, and others). RLAS provides commanders at all levels with critical information needed to plan and maintain readiness and training events for the operational Army Reserve global footprint and supports United States Army Reserve (USAR) leadership decision-making processes and funding decisions. RLAS accounts for all USAR Troop Program Unit (TPU) Soldier orders and all IDT Soldier attendance at all levels and all commands of the Army Reserve.

II. Force Structure Summary:

There are no force structure requirements in this subactivity group.

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 04: Administration and Servicewide Activities Activity Group 43: Servicewide Support Detail by Subactivity Group 432: Servicewide Communications
III. Financial Summary ($ in Thousands):
FY 2026
Normalized
	FY 2025	Budget				Current	FY 2027
A. Program Elements	Actuals	Request	Amount	Percent	Appn	Enacted	Request
SERVICEWIDE COMMUNICATIONS	$6,079	$6,432	$0	0.00%	$6,432	$6,432	$4,165
SUBACTIVITY GROUP TOTAL	$6,079	$6,432	$0	0.00%	$6,432	$6,432	$4,165
	Change	Change
B. Reconciliation Summary	FY 2026/FY 2026	FY 2026/FY 2027
BASELINE FUNDING	$6,432	$6,432
Congressional Adjustments (Distributed)	0
Congressional Adjustments (Undistributed)	0
Adjustments to Meet Congressional Intent	0
Congressional Adjustments (General Provisions)	0
SUBTOTAL ESTIMATED AMOUNT	6,432
War-Related and Disaster Supplemental Appropriation	0
X-Year Carryover	0
Fact-of-Life Changes (2026 to 2026 Only)	0
SUBTOTAL BASELINE FUNDING	6,432
Anticipated Reprogramming (Requiring 1415 Actions)	0
Less: War-Related and Disaster Supplemental Appropriation	0
Less: X-Year Carryover	0
Price Change		135
Functional Transfers		0
Program Changes		-2,402
NORMALIZED CURRENT ESTIMATE	$6,432	$4,165

C. Reconciliation of Increases and Decreases:

a) Annualization of New FY 2026 Program ...................................................................................................................................................................................$0 b) One-Time FY 2027 Costs..........................................................................................................................................................................................................$0 c) Program Growth in FY 2027......................................................................................................................................................................................................$0

9. Program Decreases ...............................................................................................................................................................................................................................$-2,402 a) One-Time FY 2026 Costs..........................................................................................................................................................................................................$0 b) Annualization of FY 2026 Program Decreases .........................................................................................................................................................................$0 c) Program Decreases in FY 2027........................................................................................................................................................................................$-2,402

1) Personnel and Pay Systems ...................................................................................................................................................................$-2,402Decreases funding due to discontinuation of the Reserve Component Automation System (RCAS) and the Reserve Level Automation Software (RLAS) as functionalities are subsumed by Army Enterprise Systems: Army Safety Management Information System (ASMIS),Integrated Personnel and Pay System - Army (IPPS-A), and Global Force Information Management (GFIM). (Baseline: $5,866)

IV. Performance Criteria and Evaluation Summary:

Reserve Component Management System (RCMS)

RCMS Programming Category FY 2025 FY 2026 FY 2027

Total Cost ($K) 2,505 4,417 3,562 Number of Modules 16 16 16

Regional Level Application Software (RLAS)

RLAS Programming Category FY 2025 FY 2026 FY 2027

Total Cost ($K) 3,270 1,352 0 Number of Modules 7 7 7 Total Population Served 169,519 172,000 172,000 Total MILPAY and HR Transactions 5,747,345 6,034,712 6,336,447

Army Training Requirements and Resources Systems (ATRRS)

ATRRS Programming Category FY 2025 FY 2026 FY 2027

Total Cost ($K) 192 566 573 Number of Modules 1 1 1

Integrated Personnel and Pay Systems – Army (IPPS-A)

IPPS-A Programming Category FY 2025 FY 2026 FY 2027

Total Cost ($K) 112 97 30

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 04: Administration and Servicewide Activities Activity Group 43: Servicewide Support Detail by Subactivity Group 432: Servicewide Communications
V. Personnel Summary:
Change
FY 2025	FY 2026	FY 2027	FY 2026/2027
Reserve Drill Strength (E/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Reservists on Full Time Active Duty (E/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Reserve Drill Strength (A/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Reservists on Full Time Active Duty (A/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Civilian FTEs (Total)	0	0	0	0
DIRECT FUNDED (DOES NOT INCLUDE MILITARY TECHNICIANS)	0	0	0	0
U.S. Direct Hire	0	0	0	0
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	0	0	0	0
Foreign National Indirect Hire	0	0	0	0
REIMBURSABLE FUNDED	0	0	0	0
U.S. Direct Hire	0	0	0	0
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	0	0	0	0
Foreign National Indirect Hire	0	0	0	0

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 04: Administration and Servicewide Activities Activity Group 43: Servicewide Support Detail by Subactivity Group 432: Servicewide Communications
FY 2025	FY 2026	FY 2027	Change FY 2026/2027
MILITARY TECHNICIANS U.S. Direct Hire	0 0	0 0	0 0	0 0
Annual Civilian Salary Cost	0	0	0	0
Contractor FTEs (Total)	0	41	26	-15

	DEPARTMENT OF THE ARMY
	Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 04: Administration and Servicewide Activities Activity Group 43: Servicewide Support Detail by Subactivity Group 432: Servicewide Communications
VII. OP-32A Line Items:
			Price					Price
	FY 2025	FC Rate	Growth	Price	Program	FY 2026	FC Rate	Growth	Price	Program	FY 2027
	Program	Diff	Percent	Growth	Growth	Program	Diff	Percent	Growth	Growth	Program

0308 0399	TRAVEL TRAVEL OF PERSONS TOTAL TRAVEL	156 156	0 0	2.10%	3 3	-70 -70	89 89	0 0	2.10%	2 2	0 0	91 91
0601 0647 0699	OTHER FUND PURCHASES ARMY INDUSTRIAL OPERATIONS (ARMAMENT) DISA ENTERPRISE COMPUTING CENTERS TOTAL INDUSTRIAL FUND PURCHASES	3,160 192 3,352	0 0 0	-4.68% 2.00%	-148 4 -144	-3,012 -196 -3,208	0 0 0	0 0 0	-0.38% -4.00%	0 0 0	0 0 0	0 0 0
0920 0932 0987 0990 0999	OTHER PURCHASES SUPPLIES AND MATERIALS (NON-FUND) MANAGEMENT AND PROFESSIONAL SUPPORT SERVICES OTHER INTRA-GOVERNMENT PURCHASES IT CONTRACT SUPPORT SERVICES TOTAL OTHER PURCHASES	0 0 2,571 0 2,571	0 0 0 0 0	2.10% 2.10% 2.10% 2.10%	0 0 54 0 54	93 6,227 -2,625 23 3,718	93 6,227 0 23 6,343	0 0 0 0 0	2.10% 2.10% 2.10% 2.10%	2 131 0 0 133	0 -2,402 0 0 -2,402	95 3,956 0 23 4,074
9999	GRAND TOTAL	6,079	0		-87	440	6,432	0		135	-2,402	4,165

I. Description of Operations Financed:

USAR MANPOWER MANAGEMENT - Finances human resources and personnel management functions for Soldiers and the Army's Civilian workforce.

MILITARY MANPOWER MANAGEMENT - Funds the administration and professional personnel management of the Army's Active and Reserve Components as well as its employees. Supports the U. S. Army Human Resources Command workforce infrastructure.

CIVILIAN MANPOWER MANAGEMENT - Funds operations at the Civilian Human Resources Agency, which recruits, accesses, and retains the Army's Civilian personnel through continued modernization, restructure of programs, and streamlining processes and procedures.

II. Force Structure Summary:

The force structure of this subactivity group includes those activities that provide military human resource management, records management, and civilian personnel management.

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 04: Administration and Servicewide Activities Activity Group 43: Servicewide Support Detail by Subactivity Group 433: Manpower Management
III. Financial Summary ($ in Thousands):
FY 2026
Normalized
	FY 2025	Budget				Current	FY 2027
A. Program Elements	Actuals	Request	Amount	Percent	Appn	Enacted	Request
MANPOWER MANAGEMENT	$14,912	$7,186	$0	0.00%	$7,186	$7,186	$7,300
SUBACTIVITY GROUP TOTAL	$14,912	$7,186	$0	0.00%	$7,186	$7,186	$7,300
	Change	Change
B. Reconciliation Summary	FY 2026/FY 2026	FY 2026/FY 2027
BASELINE FUNDING	$7,186	$7,186
Congressional Adjustments (Distributed)	0
Congressional Adjustments (Undistributed)	0
Adjustments to Meet Congressional Intent	0
Congressional Adjustments (General Provisions)	0
SUBTOTAL ESTIMATED AMOUNT	7,186
War-Related and Disaster Supplemental Appropriation	0
X-Year Carryover	0
Fact-of-Life Changes (2026 to 2026 Only)	0
SUBTOTAL BASELINE FUNDING	7,186
Anticipated Reprogramming (Requiring 1415 Actions)	0
Less: War-Related and Disaster Supplemental Appropriation	0
Less: X-Year Carryover	0
Price Change		20
Functional Transfers		0
Program Changes		94
NORMALIZED CURRENT ESTIMATE	$7,186	$7,300

C. Reconciliation of Increases and Decreases:

6. Price Change ...............................................................................................................................................................................................................................................$20 7. Transfers ........................................................................................................................................................................................................................................................$0 a) Transfers In ...............................................................................................................................................................................................................................$0 b) Transfers Out ............................................................................................................................................................................................................................$0

1) Civilian Average Salary Adjustments ..............................................................................................................................................................$5 Adjusts funding due to changes to Civilian compensation rates and Civilian type composition within this SAG. Each year the Army uses detailed execution and cost factor analysis to develop Civilian rates for the budget request. (Baseline: $7,141)

2) Civilian Manpower Management...................................................................................................................................................................$41 Increases funding for training and supplies to align resources with historical execution. (Baseline: $6,430)

3) Enhanced Performance Award Pool for DoW Civilians.................................................................................................................................$76 Increases funding to strengthen the Department’s ability to recognize and reward the civilian workforce whose expertise and continuity underpin mission success. Expanded award capacity helps retain the talent that sustains warfighter readiness, drives innovation, and ensures uninterrupted support across the enterprise. Investing in civilian recognition directly reinforces the workforce that delivers stability, operational excellence, and long-term capability for the Department. (Baseline: $7,141)

1) Federal Retirement System - Agency Contribution Rates ...........................................................................................................................$-28 Reduces funding to align with the adjusted Federal Employees Retirement System (FERS) contribution rates. These adjustments incorporate updated actuarial assumptions, workforce demographics shifts, and revised projections of retirement liabilities. (Baseline: $7,141)

IV. Performance Criteria and Evaluation Summary: Performance Criteria and Evaluation Summary for IRR and IMA

FY 2025 FY 2026 FY 2027

Average End Average End Average End Strength Strength Strength Strength Strength Strength

IRR	OFFICERS ENLISTED TOTAL	14,074 86,318 100,392	12,303 81,861 94,164	12,808 83,809 96,617	13,312 85,757 99,069	13,858 87,798 101,656	14,403 89,839 104,242
IMA	OFFICERS ENLISTED TOTAL	2,247 486 2,733	2,270 485 2,755	2,341 498 2,839	2,379 497 2,876	2,400 495 2,895	2,399 486 2,885
		Personnel Actions Processed by Civilian Human Resources Agency:
		FY 2025	FY 2026	FY 2027
Army Reserve FTEs:		10,124	9,675	9,677
Civilian Personnel Actions:		134,500	117,000	100,000

Personnel Actions

New Recruit Fill (R/F) Actions Received, Completed, and Cancelled; Closed R/F Actions that had two or more announcements;

Include:

Routine Classifications; Non-Routine Classifications; USA Staffing applications reviewed; Non Recruit Actions Completed; Retirements Processed; Thrift Savings Plan Transactions; Thrift Savings Plan Catch Up Transactions; Federal Employee Health Benefit Transactions; Retirement Annuity Estimates; Unemployment Compensation Claims; New Workers' Compensation Claims Received; Active Workers' Compensation Claims; special Military Technician retirement actions. Disciplinary and non-disciplinary actions. Automated RPAs – Within Grade Increases, annual pay increases, etc.

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 04: Administration and Servicewide Activities Activity Group 43: Servicewide Support Detail by Subactivity Group 433: Manpower Management
V. Personnel Summary:
Change
FY 2025	FY 2026	FY 2027	FY 2026/2027
Reserve Drill Strength (E/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Reservists on Full Time Active Duty (E/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Reserve Drill Strength (A/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Reservists on Full Time Active Duty (A/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Civilian FTEs (Total)	121	57	57	0
DIRECT FUNDED (DOES NOT INCLUDE MILITARY TECHNICIANS)	121	57	57	0
U.S. Direct Hire	121	57	57	0
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	121	57	57	0
Foreign National Indirect Hire	0	0	0	0
REIMBURSABLE FUNDED	0	0	0	0
U.S. Direct Hire	0	0	0	0
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	0	0	0	0
Foreign National Indirect Hire	0	0	0	0

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 04: Administration and Servicewide Activities Activity Group 43: Servicewide Support Detail by Subactivity Group 433: Manpower Management
FY 2025	FY 2026	FY 2027	Change FY 2026/2027
MILITARY TECHNICIANS U.S. Direct Hire	0 0	0 0	0 0	0 0
Annual Civilian Salary Cost	123	125	127	2
Contractor FTEs (Total)	0	0	0	0

	DEPARTMENT OF THE ARMY
	Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 04: Administration and Servicewide Activities Activity Group 43: Servicewide Support Detail by Subactivity Group 433: Manpower Management
VII. OP-32A Line Items:
			Price					Price
	FY 2025	FC Rate	Growth	Price	Program	FY 2026	FC Rate	Growth	Price	Program	FY 2027
	Program	Diff	Percent	Growth	Growth	Program	Diff	Percent	Growth	Growth	Program

0101 0199	CIVILIAN PERSONNEL COMPENSATION EXECUTIVE, GENERAL AND SPECIAL SCHEDULES TOTAL CIVILIAN PERSONNEL COMPENSATION	14,879 14,879	0 0	1.28%	190 190	-7,928 -7,928	7,141 7,141	0 0	0.28%	19 19	53 53	7,213 7,213
0308 0399	TRAVEL TRAVEL OF PERSONS TOTAL TRAVEL	26 26	0 0	2.10%	1 1	-27 -27	0 0	0 0	2.10%	0 0	0 0	0 0
0920 0921 0987 0999	OTHER PURCHASES SUPPLIES AND MATERIALS (NON-FUND) PRINTING AND REPRODUCTION OTHER INTRA-GOVERNMENT PURCHASES TOTAL OTHER PURCHASES	0 7 0 7	0 0 0 0	2.10% 2.10% 2.10%	0 0 0 0	8 -2 32 38	8 5 32 45	0 0 0 0	2.10% 2.10% 2.10%	0 0 1 1	8 0 33 41	16 5 66 87
9999	GRAND TOTAL	14,912	0		191	-7,917	7,186	0		20	94	7,300

I. Description of Operations Financed:

RECRUITING, RETENTION, AND PERSONNEL READINESS STRENGTH MANAGEMENT ACTIVITIES -Provides operational support for enlisted, medical, and chaplain recruiting operations; travel and per diem for all recruiting and retention personnel; and other costs incurred in support of the Army Reserve personnel readiness strength management programs. Measurement of personnel readiness is by duty military occupational specialty (MOS), Soldier ability to deploy, and overall personnel readiness. Resources provide a military recruiting and retention force to include local and temporary duty travel; reimbursement for actual out-of-pocket expenses for recruiters and retention personnel; transportation, meals and lodging for applicants processing at Military Entrance Processing Stations (MEPS); General Services Administration (GSA) lease of vehicles and other miscellaneous support for local recruiting and retention campaigns. Provides databases using multiple strength management applications to include historical retention trends, incentives programming, manpower programming, recruiting needs, recruiting results, reenlistment results, and officer accessioning results. Funding provides support to chaplain activities Army Reserve wide to build strong and ready families.

NATIONAL MARKET AND ADVERTISING STRATEGY - Provides strategic marketing support to the Chief of Army Reserve to include Executive Communication, Recruiting Communication, Outreach, Legislative Liaison, Media Marketing, Command Information, Broadcast Operation; and Training and Readiness. Delivers salient messages to external and internal Army Reserve audiences along with engaging Centers of Influence (COI) through business partnership initiatives.

MILITARY FUNERAL HONORS - Provides funding for operational support during the preparation, execution, and recovery from Military Funeral Honors as part of the Army Military Funeral Honors Program. Resources provide for the costs of supplies, equipment, training materials, travel, and other costs necessary in support of the Funeral Honors Program.

SEXUAL HARASSMENT/ASSAULT RESPONSE AND PREVENTION (SHARP) - Provides resources to implement the Independent Review Commissions recommendation on Sexual Harassment/Assault Response and Prevention (SHARP) program. It provides resources for prevention, response, and investigative aspects of sexual assaults.

COMMUNITY AND SOLDIER PROGRAMS – Provides resources to support the Army Reserve Building Strong and Ready Teams (BSRT) and Soldier for Life programs to support the individual resiliency, both Soldiers and families of the Soldier. The BSRT is a unit-based, chaplain-led program which assists commanders in building individual resiliency by strengthening the Army Reserve Family. The core mission of the BSRT program is to increase individual Soldier and family member readiness through relationship education and skills training. The Soldier for Life Program engages and connects the Army Reserve with organizations to support Soldiers, Veterans, and their families to create opportunities.

II. Force Structure Summary:

The force structure of this subactivity group includes Army Reserve military recruiting and retention programs and the strategic communications plan. This subactivity group also includes all Army Reserve participation in the Army Military Funeral Honors Program, Sexual Harassment/Assault Response and Prevention, and Suicide Prevention.

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 04: Administration and Servicewide Activities Activity Group 43: Servicewide Support Detail by Subactivity Group 434: Other Personnel Support
III. Financial Summary ($ in Thousands):
FY 2026
Normalized
	FY 2025	Budget				Current	FY 2027
A. Program Elements	Actuals	Request	Amount	Percent	Appn	Enacted	Request
OTHER PERSONNEL SUPPORT	$49,275	$56,856	$-10,819	-19.03%	$46,037	$46,037	$63,330
SUBACTIVITY GROUP TOTAL	$49,275	$56,856	$-10,819	-19.03%	$46,037	$46,037	$63,330
	Change	Change
B. Reconciliation Summary	FY 2026/FY 2026	FY 2026/FY 2027
BASELINE FUNDING	$56,856	$46,037
Congressional Adjustments (Distributed)	0
Congressional Adjustments (Undistributed)	-10,819
Adjustments to Meet Congressional Intent	0
Congressional Adjustments (General Provisions)	0
SUBTOTAL ESTIMATED AMOUNT	46,037
War-Related and Disaster Supplemental Appropriation	0
X-Year Carryover	0
Fact-of-Life Changes (2026 to 2026 Only)	0
SUBTOTAL BASELINE FUNDING	46,037
Anticipated Reprogramming (Requiring 1415 Actions)	0
Less: War-Related and Disaster Supplemental Appropriation	0
Less: X-Year Carryover	0
Price Change		890
Functional Transfers		1,125
Program Changes		15,278
NORMALIZED CURRENT ESTIMATE	$46,037	$63,330

C. Reconciliation of Increases and Decreases:

1. Congressional Adjustments .................................................................................................................................................................................................................$-10,819 a) Distributed Adjustments ............................................................................................................................................................................................................$0 b) Undistributed Adjustments ..............................................................................................................................................................................................$-10,819 1) Historical Unobligated Balances ................................................................................................................................................................$-819 2) Projected Under Execution of Civilian Compensation...........................................................................................................................$-10,000 c) Adjustments to Meet Congressional Intent................................................................................................................................................................................$0 d) General Provisions....................................................................................................................................................................................................................$0

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 04: Administration and Servicewide Activities Activity Group 43: Servicewide Support Detail by Subactivity Group 434: Other Personnel Support 3. Fact-of-Life Changes......................................................................................................................................................................................................................................$0

1) Suicide Prevention ...................................................................................................................................................................................$1,125 Transfers eight Integrated Primary Prevention Workforce (IPPW) FTEs from SAG 133 Management & Operational Headquarters to SAG 434 Servicewide Activities as part of program redesign to align activities from commands to Readiness Divisions (Army Reserve virtual installations) to support the force. (Baseline: $2,888; 8 FTE)

1) Military Funeral Honors ...............................................................................................................................................................................$476 Increases funding for Military Funeral Honors for supplies, equipment, and travel to align with historical execution in support of military families. (Baseline: $171)

2) Sexual Harassment/Assault Response and Prevention (SHARP).........................................................................................................$11,989 Increases the number of FTEs for Sexual Harassment/Assault Response and Preventive (SHARP) by 81 ($11,043 thousand). This funding supports optimization efforts of the Independent Review Commission on Sexual Assault in the Military in addition to associated travel, training, supplies, and equipment ($946 thousand). (Baseline: $10,751; 81 FTE)

3) Suicide Prevention ...................................................................................................................................................................................$3,271 Increases 23 FTEs ($3,189) to the end state size of the Integrated Primary Prevention Workforce (IPPW) with a focus on all aspects of harmful Service Member behaviors (Sexual Harassment/Assault, Suicide, Child Abuse, Domestic Violence, Substance Abuse and Extremism Prevention) and funding to support required travel, training, supplies, and equipment ($82). IPPW has specialized training and expertise in public health surveillance, social sciences, strategic planning and data analytics. IPPW personnel work with Army commanders to implement integrated measures across the service that reinforce the safety, health and well-being of Soldiers, civilians and their family members. (Baseline: $2,888; 23 FTE)

4) Enhanced Performance Award Pool for DoW Civilians...............................................................................................................................$245 Increases funding to strengthen the Department’s ability to recognize and reward the civilian workforce whose expertise and continuity underpin mission success. Expanded award capacity helps retain the talent that sustains warfighter readiness, drives innovation, and ensures uninterrupted support across the enterprise. Investing in civilian recognition directly reinforces the workforce that delivers stability, operational excellence, and long-term capability for the Department. (Baseline: $7,613)

1) Advertising .................................................................................................................................................................................................$-603 Decreases funding for travel in support of media outreach events as the Ambassadors’ Program leverages virtual media formats. (Baseline: $3,714)

2) Federal Retirement System - Agency Contribution Rates ...........................................................................................................................$-93 Reduces funding to align with the adjusted Federal Employees Retirement System (FERS) contribution rates. These adjustments incorporate updated actuarial assumptions, workforce demographics shifts, and revised projections of retirement liabilities. (Baseline: $7,613)

3) Civilian Average Salary Adjustments .............................................................................................................................................................$-7 Adjusts funding due to changes to Civilian compensation rates and Civilian type composition within this SAG. Each year the Army uses detailed execution and cost factor analysis to develop Civilian rates for the budget request. (Baseline: $7,613)

IV. Performance Criteria and Evaluation Summary:

Recruiting (Number of Personnel Accessed) FY 2025 FY 2026 FY 2027 Non-Prior Service 11,822 12,577 11,517 Prior Service 12,028 13,776 12,598

Total Number of Accessions 23,850 26,353 24,115

Recruiting and Advertising Funding Profile $(K) FY 2025 FY 2026 FY 2027 Advertising 2,627 3,714 3,018 Recruiting 26,542 24,183 24,907

Total Recruiting and Advertising Funding 29,169 27,897 27,925

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 04: Administration and Servicewide Activities Activity Group 43: Servicewide Support Detail by Subactivity Group 434: Other Personnel Support
V. Personnel Summary:
Change
FY 2025	FY 2026	FY 2027	FY 2026/2027
Reserve Drill Strength (E/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Reservists on Full Time Active Duty (E/S) (Total)	1,520	1,580	1,580	0
Officer	111	111	111	0
Enlisted	1,409	1,469	1,469	0
Reserve Drill Strength (A/S) (Total)	0	0	0	0
Officer	0	0	0	0
Enlisted	0	0	0	0
Reservists on Full Time Active Duty (A/S) (Total)	1,520	1,550	1,580	30
Officer	111	111	111	0
Enlisted	1,409	1,439	1,469	30
Civilian FTEs (Total)	69	56	168	112
DIRECT FUNDED (DOES NOT INCLUDE MILITARY TECHNICIANS)	69	56	168	112
U.S. Direct Hire	69	56	168	112
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	69	56	168	112
Foreign National Indirect Hire	0	0	0	0
REIMBURSABLE FUNDED	0	0	0	0
U.S. Direct Hire	0	0	0	0
Foreign National Direct Hire	0	0	0	0
Total Direct Hire	0	0	0	0
Foreign National Indirect Hire	0	0	0	0

DEPARTMENT OF THE ARMY Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 04: Administration and Servicewide Activities Activity Group 43: Servicewide Support Detail by Subactivity Group 434: Other Personnel Support
FY 2025	FY 2026	FY 2027	Change FY 2026/2027
MILITARY TECHNICIANS U.S. Direct Hire	0 0	0 0	0 0	0 0
Annual Civilian Salary Cost	136	136	138	2
Contractor FTEs (Total)	34	124	126	2

	DEPARTMENT OF THE ARMY
	Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 04: Administration and Servicewide Activities Activity Group 43: Servicewide Support Detail by Subactivity Group 434: Other Personnel Support
VII. OP-32A Line Items:
			Price					Price
	FY 2025	FC Rate	Growth	Price	Program	FY 2026	FC Rate	Growth	Price	Program	FY 2027
	Program	Diff	Percent	Growth	Growth	Program	Diff	Percent	Growth	Growth	Program

0101 0199	CIVILIAN PERSONNEL COMPENSATION EXECUTIVE, GENERAL AND SPECIAL SCHEDULES TOTAL CIVILIAN PERSONNEL COMPENSATION	9,381 9,381	0 0	1.28%	120 120	-1,888 -1,888	7,613 7,613	0 0	0.28%	21 21	15,502 15,502	23,136 23,136
0308 0399	TRAVEL TRAVEL OF PERSONS TOTAL TRAVEL	20,171 20,171	0 0	2.10%	424 424	-7,415 -7,415	13,180 13,180	0 0	2.10%	277 277	233 233	13,690 13,690
0401 0411 0499	DEFENSE WORKING CAPITAL FUND SUPPLIES AND MATERIALS DLA ENERGY (FUEL PRODUCTS) ARMY SUPPLY TOTAL SUPPLIES AND MATERIALS PURCHASES	0 69 69	0 0 0	1.10% 1.70%	0 1 1	2 -49 -47	2 21 23	0 0 0	-7.08% 6.69%	0 1 1	0 0 0	2 22 24
0506 0599	DEFENSE WORKING CAPITAL FUND EQUIPMENT PURCHASES DLA MATERIEL SUPPLY CHAIN (CONSTRUCTION AND EQUIP) TOTAL STOCK FUND EQUIPMENT PURCHASES	16 16	0 0	-4.28%	-1 -1	-15 -15	0 0	0 0	-1.27%	0 0	0 0	0 0
0601 0678 0699	OTHER FUND PURCHASES ARMY INDUSTRIAL OPERATIONS (ARMAMENT) DISA IT CONTRACTING SERVICES TOTAL INDUSTRIAL FUND PURCHASES	0 168 168	0 0 0	-4.68% 0.00%	0 0 0	89 -89 0	89 79 168	0 0 0	-0.38% 0.00%	0 0 0	0 0 0	89 79 168
0771 0799	TRANSPORTATION COMMERCIAL TRANSPORTATION TOTAL TRANSPORTATION	56 56	0 0	2.10%	1 1	53 53	110 110	0 0	2.10%	2 2	0 0	112 112
0913 0914	OTHER PURCHASES PURCHASED UTILITIES (NON-FUND) PURCHASED COMMUNICATIONS (NON-FUND)	20 6	0 0	2.10% 2.10%	0 0	-20 520	0 526	0 0	2.10% 2.10%	0 11	0 0	0 537

DEPARTMENT OF THE ARMY
Fiscal Year (FY) 2027 Budget Estimates Operation and Maintenance, Army Reserve Budget Activity 04: Administration and Servicewide Activities Activity Group 43: Servicewide Support Detail by Subactivity Group 434: Other Personnel Support
		Price					Price
FY 2025	FC Rate	Growth	Price	Program	FY 2026	FC Rate	Growth	Price	Program	FY 2027
Program	Diff	Percent	Growth	Growth	Program	Diff	Percent	Growth	Growth	Program

0917	POSTAL SERVICES (U.S.P.S)	4	2.10%	0	60	64	2.10%	1	0	65
0920	SUPPLIES AND MATERIALS (NON-FUND)	3,537	2.10%	74	-590	3,021	2.10%	63	258	3,342
0921	PRINTING AND REPRODUCTION	39	2.10%	1	662	702	2.10%	15	0	717
0922	EQUIPMENT MAINTENANCE BY CONTRACT	0	2.10%	0	50	50	2.10%	1	0	51
0923	OPERATION AND MAINTENANCE OF FACILITIES	171	2.10%	4	-139	36	2.10%	1	0	37
0925	EQUIPMENT PURCHASES (NON-FUND)	0	2.10%	0	1,434	1,434	2.10%	30	0	1,464
0932	MANAGEMENT AND PROFESSIONAL SUPPORT SERVICES	2	2.10%	0	2,012	2,014	2.10%	42	410	2,466
0933	STUDIES, ANALYSIS, AND EVALUATIONS	4	2.10%	0	-4	0	2.10%	0	0	0
0936	TRAINING AND LEADERSHIP DEVELOPMENT (OTHER CONTR)	2,475	2.10%	52	-2,506	21	2.10%	0	0	21
0964	SUBSISTENCE AND SUPPORT OF PERSONS	2,575	2.10%	54	4,910	7,539	2.10%	158	0	7,697
0986	MEDICAL CARE CONTRACTS	500	4.00%	20	3,161	3,681	3.90%	144	0	3,825
0987	OTHER INTRA-GOVERNMENT PURCHASES	24	2.10%	0	-24	0	2.10%	0	0	0
0989	OTHER SERVICES	8,170	2.10%	172	-7,845	497	2.10%	10	0	507
0990	IT CONTRACT SUPPORT SERVICES	1,887	2.10%	40	3,431	5,358	2.10%	113	0	5,471
0999	TOTAL OTHER PURCHASES	19,414		417	5,112	24,943		589	668	26,200
9999	GRAND TOTAL	49,275		962	-4,200	46,037		890	16,403	63,330