General Funds Enterprise Budget System

The general fund’s operating budget consists of estimates of revenues and expenditures. The estimates are subsidized by one or more funds. General fund expenditures often benefit enterprises. Hence, these expenses should be allocated to the appropriate enterprise fund. Using the enterprise budget system, local financial officials should calculate the indirect costs appropriated from the general fund operating budget and allocate a portion of those costs to the enterprise fund. The allocation of indirect costs should be reasonable and consistent and should not create an unbalanced tax rate.

The balance sheet of an enterprise fund must reflect the total costs of providing a service, along with related revenues. The fund should also reflect the number of funds available to cover expenses. The total amount of revenues and expenses should equal the cost of service. In some cases, the fund will be self-sufficient or have a budgeted surplus.

Enterprise funds can include funds that support government operations similar to those of private-sector enterprises. As such, the funds require separate financial accounting and an income statement. Examples include the Environmental Protection Agency and the Eastern Virginia Medical School (EVMS), both located on Hampton Roads. Enterprise funds are characterized by the fact that financial accounting is on an accrual basis, which recognizes the cost of goods and services received. By contrast, accounts on a cash basis recognize expenditures only when cash payments are made.


The Army Learning Management System GFEBS is a web-based training platform. Its purpose is to help the military provide training to its soldiers. The program includes many parts, including doctrinal publications, administrative publications, self-study exercises, and discussions. The Army Learning Management System GFEBS is a great tool for educating military personnel.

The GFEBS end-user roles, access, and approval audit trails are all controlled by the Army. The Army GRC controls access and identifies who has specific GFEBS roles, including those with financial and accounting responsibilities within the Army. This ensures that requests to provision GFEBS are properly approved and tracked.

The Army Learning Management System (ALMS) brings more clarity to the learning process. It allows training officers to see which candidates are doing well and which ones require more attention. This enables them to focus on the weaker candidates and improve the overall performance of the batch. Additionally, it helps the learners understand that their performance is being tracked, which increases their concentration and attention during training.

ALMS Help Desk

The Army Learning Management System (ALMS) Help Desk provides support for users with questions about the ALMS and the system. They can ask questions about the system’s features and functions, as well as any issues they may encounter. The Help Desk is organized into three levels, with each level having its own role and permissions.

The Army Learning Management System helps Army personnel and civilians access self-paced courses for professional development and education. This flexible, web-based system helps to reduce the time spent on administrative tasks, and is designed to streamline the learning process. It enables soldiers, civilians, and civilians to access self-paced training materials online from the comfort of their own homes or offices. This system also allows the U.S. Army to stay competitive by providing the highest quality of training.

Army System has multiple ways to search for information, and provides multiple ways to save and share documents. It also includes a National Guard Bureau-wide Sharepoint site for document storage and collaboration. The Army System also provides a comprehensive HR record for all Soldiers in each component.