In Air Force fund control, the MAJCOM or Air Force Agency code represents which level of accounting?

• A. Second Level
• B. First Level
• C. Third Level
• D. Fourth Level

Answer: (B)

In Air Force fund control, funds are tracked using a FOAP structure (Fund, Organization, Activity, Project). The MAJCOM or Air Force Agency code identifies the major command or agency responsible for the funds, which places it at the first level of accounting. This top level defines who holds the budget authority and who is accountable for the funds, linking expenditures to the correct organizational responsibility. The remaining levels dig into more detail—refining costs to the specific activity within that organization and the particular project or program—without changing the overarching accountability established at the first level.