Department of Defense Working Capital Funds

B1: Amount represents the actual unobligated balance from FY 2023 brought forward into FY 2024 as per the October 2023 SF 133 report.

B8: Per the March 2024 SF-133.

B9: Pursuant to section 120.21 of OMB Circular A-11, one or more lines in the Budgetary Resources section may be rounded up. As a result, those rounded lines will not match the actuals reported on the SF 133. Agency will ensure that its funds control system will only allot actuals.

B1: Amount represents the actual unobligated balance from FY 2023 brought forward into FY 2024 as per the October 2023 SF 133 report.

B8: Per the March 2024 SF-133.

B9: Pursuant to section 120.21 of OMB Circular A-11, one or more lines in the Budgetary Resources section may be rounded up. As a result, those rounded lines will not match the actuals reported on the SF 133. Agency will ensure that its funds control system will only allot actuals.

B1: Amount represents the actual unobligated balance from FY 2023 brought forward into FY 2024 as per the October 2023 SF 133 report.

B8: Per the March 2024 SF-133.

B9: Pursuant to section 120.21 of OMB Circular A-11, one or more lines in the Budgetary Resources section may be rounded up. As a result, those rounded lines will not match the actuals reported on the SF 133. Agency will ensure that its funds control system will only allot actuals.

B15: (7) FY 24-10 PA transfers $-711,481,000 in accordance with section 8005 of division A of P.L. 118-47; and transfers $-550,000,000 in accordance with sction 8008 of division A of P.L. 118-47; and transfers $-60,000,000 in accordance with section 8005 of division C of P.L. 117-103; and transfers $-36,519,000 in accordance with section 8005 of division C of P.L. 116-260; Funds transferred from the Defense Working Capital Fund represent unobligated balances of spending authority from offsetting collections that have a budgetary resource classification of 'reimbursable', which must be maintained in the gaining appropriations.

B16: Technical correction for FY 24-10 PA, $-96,519,000 was transferred from 1010 and should have been 1012.

B13: (4) FY 24-21 IR transfers $270,880,000 in accordance with section 8119 of division C of P.L. 117-328.

B16: Technical correction for FY 24-10 PA, $-96,519,000 was transferred from 1010 and should have been 1012.

B8: Per the March 2024 SF-133.

B9: Pursuant to section 120.21 of OMB Circular A-11, one or more lines in the Budgetary Resources section may be rounded up. As a result, those rounded lines will not match the actuals reported on the SF 133. Agency will ensure that its funds control system will only allot actuals.

B6: Apportioned anticipated budgetary resources, once realized, do not need to be reapportioned unless the amount realized exceeds the conditions on the total amount apportioned (A-11 section 120.49).

B8: Per the March 2024 SF-133.

B9: Pursuant to section 120.21 of OMB Circular A-11, one or more lines in the Budgetary Resources section may be rounded up. As a result, those rounded lines will not match the actuals reported on the SF 133. Agency will ensure that its funds control system will only allot actuals.

B8: Per the March 2024 SF-133.

B9: Pursuant to section 120.21 of OMB Circular A-11, one or more lines in the Budgetary Resources section may be rounded up. As a result, those rounded lines will not match the actuals reported on the SF 133. Agency will ensure that its funds control system will only allot actuals.

B6: Apportioned anticipated budgetary resources, once realized, do not need to be reapportioned unless the amount realized exceeds the conditions on the total amount apportioned (A-11 section 120.49).

B8: Per the March 2024 SF-133.

B9: Pursuant to section 120.21 of OMB Circular A-11, one or more lines in the Budgetary Resources section may be rounded up. As a result, those rounded lines will not match the actuals reported on the SF 133. Agency will ensure that its funds control system will only allot actuals.

B12: Funds provided by P.L. 118-47 in the amount of $1,786,779,000 signed by the President March 23, 2024.

B14: (6) FY 24-37 IR transfers $460,000 in accordance with section 101 of division A of P.L. 118-50.

B2: Pursuant to 10 U.S.C. 2201 (b), obligations may be incurred against anticipated collections in the amount of contract authority apportioned. This apportionment provides an additional $7,526,597,000 above the previously approved amount to support increased projected fuel prices, increased projected fuel consumption, Ukraine efforts, and weapon system/troop readiness, for a total request of $93,395,496,000 in contract authority provided that this amount is automatically reduced to the extent that orders are received. This increase of $7,526,597,000 is accounted for in the SM-1 FY25 President's Budget exhibits (FY24 Column) for the Defense Working Capital Fund Accounts (to include Variability Targets).

B3: Reimbursable authority requests (Lines 1700, 1701, and 1740) totaling $67,216,645,901 reflect an increase of $9,291,164,083 above the previously approved amount to support anticipated spending authority required to support updated FY24 estimates as provided in the FY25 budget appendix (FY24 Column) as well as additional anticipated customer workload increases related to Foreign Military Sales (FMS) and real-world contingencies (e.g., Ukraine and Israel support) for the Defense Working Capital Fund servicing activities.

B5: Apportioned amounts for non-supply operations may be automatically increased during the Fiscal Year period for any additional spending authority from offsetting collections received.

B8: Per the March 2024 SF-133.

B9: Pursuant to section 120.21 of OMB Circular A-11, one or more lines in the Budgetary Resources section may be rounded up. As a result, those rounded lines will not match the actuals reported on the SF 133. Agency will ensure that its funds control system will only allot actuals.

B3: Reimbursable authority requests (Lines 1700, 1701, and 1740) totaling $67,216,645,901 reflect an increase of $9,291,164,083 above the previously approved amount to support anticipated spending authority required to support updated FY24 estimates as provided in the FY25 budget appendix (FY24 Column) as well as additional anticipated customer workload increases related to Foreign Military Sales (FMS) and real-world contingencies (e.g., Ukraine and Israel support) for the Defense Working Capital Fund servicing activities.

B5: Apportioned amounts for non-supply operations may be automatically increased during the Fiscal Year period for any additional spending authority from offsetting collections received.

B8: Per the March 2024 SF-133.

B9: Pursuant to section 120.21 of OMB Circular A-11, one or more lines in the Budgetary Resources section may be rounded up. As a result, those rounded lines will not match the actuals reported on the SF 133. Agency will ensure that its funds control system will only allot actuals.

B3: Reimbursable authority requests (Lines 1700, 1701, and 1740) totaling $67,216,645,901 reflect an increase of $9,291,164,083 above the previously approved amount to support anticipated spending authority required to support updated FY24 estimates as provided in the FY25 budget appendix (FY24 Column) as well as additional anticipated customer workload increases related to Foreign Military Sales (FMS) and real-world contingencies (e.g., Ukraine and Israel support) for the Defense Working Capital Fund servicing activities.

B5: Apportioned amounts for non-supply operations may be automatically increased during the Fiscal Year period for any additional spending authority from offsetting collections received.

B5: Apportioned amounts for non-supply operations may be automatically increased during the Fiscal Year period for any additional spending authority from offsetting collections received.

B7: Agency requested Reimbursable Spending Authority from Offsetting Collections, Mandatory (line 1800 + 1840) represents an estimate of $5,000,000 to support Army Depot perform collections from the non- Qualified Recycling Programs (non-QRPs) at various depot sites. This program has been in a pilot status and is in accordance with Title 10 U.S.C., 2577.

B8: Per the March 2024 SF-133.

B9: Pursuant to section 120.21 of OMB Circular A-11, one or more lines in the Budgetary Resources section may be rounded up. As a result, those rounded lines will not match the actuals reported on the SF 133. Agency will ensure that its funds control system will only allot actuals.

B5: Apportioned amounts for non-supply operations may be automatically increased during the Fiscal Year period for any additional spending authority from offsetting collections received.

B7: Agency requested Reimbursable Spending Authority from Offsetting Collections, Mandatory (line 1800 + 1840) represents an estimate of $5,000,000 to support Army Depot perform collections from the non- Qualified Recycling Programs (non-QRPs) at various depot sites. This program has been in a pilot status and is in accordance with Title 10 U.S.C., 2577.

B8: Per the March 2024 SF-133.

B9: Pursuant to section 120.21 of OMB Circular A-11, one or more lines in the Budgetary Resources section may be rounded up. As a result, those rounded lines will not match the actuals reported on the SF 133. Agency will ensure that its funds control system will only allot actuals.

B1: Amount represents the actual unobligated balance from FY 2023 brought forward into FY 2024 as per the October 2023 SF 133 report.

B2: Pursuant to 10 U.S.C. 2201 (b), obligations may be incurred against anticipated collections in the amount of contract authority apportioned. This apportionment provides an additional $7,526,597,000 above the previously approved amount to support increased projected fuel prices, increased projected fuel consumption, Ukraine efforts, and weapon system/troop readiness, for a total request of $93,395,496,000 in contract authority provided that this amount is automatically reduced to the extent that orders are received. This increase of $7,526,597,000 is accounted for in the SM-1 FY25 President's Budget exhibits (FY24 Column) for the Defense Working Capital Fund Accounts (to include Variability Targets).

B3: Reimbursable authority requests (Lines 1700, 1701, and 1740) totaling $67,216,645,901 reflect an increase of $9,291,164,083 above the previously approved amount to support anticipated spending authority required to support updated FY24 estimates as provided in the FY25 budget appendix (FY24 Column) as well as additional anticipated customer workload increases related to Foreign Military Sales (FMS) and real-world contingencies (e.g., Ukraine and Israel support) for the Defense Working Capital Fund servicing activities.

B4: Apportioned amounts for non-supply operations may be automatically increased during the CR periods for any additional spending authority from offsetting collections received.

B5: Apportioned amounts for non-supply operations may be automatically increased during the Fiscal Year period for any additional spending authority from offsetting collections received.

B6: Apportioned anticipated budgetary resources, once realized, do not need to be reapportioned unless the amount realized exceeds the conditions on the total amount apportioned (A-11 section 120.49).

B7: Agency requested Reimbursable Spending Authority from Offsetting Collections, Mandatory (line 1800 + 1840) represents an estimate of $5,000,000 to support Army Depot perform collections from the non- Qualified Recycling Programs (non-QRPs) at various depot sites. This program has been in a pilot status and is in accordance with Title 10 U.S.C., 2577.

B8: Per the March 2024 SF-133.

B9: Pursuant to section 120.21 of OMB Circular A-11, one or more lines in the Budgetary Resources section may be rounded up. As a result, those rounded lines will not match the actuals reported on the SF 133. Agency will ensure that its funds control system will only allot actuals.

A1: A classified attachment displaying the apportionment of specific classified programs within the amount displayed may be included. All documents associated with this apportionment are unclassified except for the Classified Attachment. The classified apportionment shall be allotted in full and executed without change. Such apportionment shall remain valid during the fiscal year until such time as a reapportionment of such classified apportionment is required. Allotments shall be made no later than 30 days after OMB signs the apportionment or the start of the subsequent calendar month, whichever is later. [Rationale: Footnote informs that there may be a classified attachment, and provides other related requirements concerning allotments.]

A2: To the extent authorized by law, the amounts apportioned may be increased or decreased up to five percent of the amount on line 1000 for actual unobligated balances without further action from OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A3: Contract Authority amounts apportioned herein are applicable to DWCF Supply Management, Energy Management, and Commissary Resale activities' business area operating expenses, appropriations, and the entire DWCF capital investment budget. [Footnote specifies the purpose(s) for which the funds are available to be obligated.]

A4: To the extent authorized by law, this amount may be increased for actual recoveries of prior year obligations without further action from OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A5: The Department may transfer between the component working capital funds listed under category B not to exceed $200,000,000 in contract authority during the Fiscal Year, forty-eight hours after notifying OMB of each proposed transfer. In addition, the Department may transfer up to $200,000,000 during the Fiscal Year between the business activities within each of the component working capital funds listed under category B, forty-eight hours after notifying OMB of each transfer. Further, the Department may transfer up to $10,000,000 between capital and operating budgets within each Component working capital fund, forty-eight hours after notifying OMB of each transfer. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A7: Apportioned amounts for non-supply operations may be automatically increased during the Fiscal Year period for any additional spending authority from offsetting collections received. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A1: A classified attachment displaying the apportionment of specific classified programs within the amount displayed may be included. All documents associated with this apportionment are unclassified except for the Classified Attachment. The classified apportionment shall be allotted in full and executed without change. Such apportionment shall remain valid during the fiscal year until such time as a reapportionment of such classified apportionment is required. Allotments shall be made no later than 30 days after OMB signs the apportionment or the start of the subsequent calendar month, whichever is later. [Rationale: Footnote informs that there may be a classified attachment, and provides other related requirements concerning allotments.]

A2: To the extent authorized by law, the amounts apportioned may be increased or decreased up to five percent of the amount on line 1000 for actual unobligated balances without further action from OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A3: Contract Authority amounts apportioned herein are applicable to DWCF Supply Management, Energy Management, and Commissary Resale activities' business area operating expenses, appropriations, and the entire DWCF capital investment budget. [Footnote specifies the purpose(s) for which the funds are available to be obligated.]

A4: To the extent authorized by law, this amount may be increased for actual recoveries of prior year obligations without further action from OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A5: The Department may transfer between the component working capital funds listed under category B not to exceed $200,000,000 in contract authority during the Fiscal Year, forty-eight hours after notifying OMB of each proposed transfer. In addition, the Department may transfer up to $200,000,000 during the Fiscal Year between the business activities within each of the component working capital funds listed under category B, forty-eight hours after notifying OMB of each transfer. Further, the Department may transfer up to $10,000,000 between capital and operating budgets within each Component working capital fund, forty-eight hours after notifying OMB of each transfer. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A7: Apportioned amounts for non-supply operations may be automatically increased during the Fiscal Year period for any additional spending authority from offsetting collections received. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A1: A classified attachment displaying the apportionment of specific classified programs within the amount displayed may be included. All documents associated with this apportionment are unclassified except for the Classified Attachment. The classified apportionment shall be allotted in full and executed without change. Such apportionment shall remain valid during the fiscal year until such time as a reapportionment of such classified apportionment is required. Allotments shall be made no later than 30 days after OMB signs the apportionment or the start of the subsequent calendar month, whichever is later. [Rationale: Footnote informs that there may be a classified attachment, and provides other related requirements concerning allotments.]

A2: To the extent authorized by law, the amounts apportioned may be increased or decreased up to five percent of the amount on line 1000 for actual unobligated balances without further action from OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A3: Contract Authority amounts apportioned herein are applicable to DWCF Supply Management, Energy Management, and Commissary Resale activities' business area operating expenses, appropriations, and the entire DWCF capital investment budget. [Footnote specifies the purpose(s) for which the funds are available to be obligated.]

A4: To the extent authorized by law, this amount may be increased for actual recoveries of prior year obligations without further action from OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A5: The Department may transfer between the component working capital funds listed under category B not to exceed $200,000,000 in contract authority during the Fiscal Year, forty-eight hours after notifying OMB of each proposed transfer. In addition, the Department may transfer up to $200,000,000 during the Fiscal Year between the business activities within each of the component working capital funds listed under category B, forty-eight hours after notifying OMB of each transfer. Further, the Department may transfer up to $10,000,000 between capital and operating budgets within each Component working capital fund, forty-eight hours after notifying OMB of each transfer. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A7: Apportioned amounts for non-supply operations may be automatically increased during the Fiscal Year period for any additional spending authority from offsetting collections received. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A1: A classified attachment displaying the apportionment of specific classified programs within the amount displayed may be included. All documents associated with this apportionment are unclassified except for the Classified Attachment. The classified apportionment shall be allotted in full and executed without change. Such apportionment shall remain valid during the fiscal year until such time as a reapportionment of such classified apportionment is required. Allotments shall be made no later than 30 days after OMB signs the apportionment or the start of the subsequent calendar month, whichever is later. [Rationale: Footnote informs that there may be a classified attachment, and provides other related requirements concerning allotments.]

A2: To the extent authorized by law, the amounts apportioned may be increased or decreased up to five percent of the amount on line 1000 for actual unobligated balances without further action from OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A3: Contract Authority amounts apportioned herein are applicable to DWCF Supply Management, Energy Management, and Commissary Resale activities' business area operating expenses, appropriations, and the entire DWCF capital investment budget. [Footnote specifies the purpose(s) for which the funds are available to be obligated.]

A4: To the extent authorized by law, this amount may be increased for actual recoveries of prior year obligations without further action from OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A5: The Department may transfer between the component working capital funds listed under category B not to exceed $200,000,000 in contract authority during the Fiscal Year, forty-eight hours after notifying OMB of each proposed transfer. In addition, the Department may transfer up to $200,000,000 during the Fiscal Year between the business activities within each of the component working capital funds listed under category B, forty-eight hours after notifying OMB of each transfer. Further, the Department may transfer up to $10,000,000 between capital and operating budgets within each Component working capital fund, forty-eight hours after notifying OMB of each transfer. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A1: A classified attachment displaying the apportionment of specific classified programs within the amount displayed may be included. All documents associated with this apportionment are unclassified except for the Classified Attachment. The classified apportionment shall be allotted in full and executed without change. Such apportionment shall remain valid during the fiscal year until such time as a reapportionment of such classified apportionment is required. Allotments shall be made no later than 30 days after OMB signs the apportionment or the start of the subsequent calendar month, whichever is later. [Rationale: Footnote informs that there may be a classified attachment, and provides other related requirements concerning allotments.]

A2: To the extent authorized by law, the amounts apportioned may be increased or decreased up to five percent of the amount on line 1000 for actual unobligated balances without further action from OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A3: Contract Authority amounts apportioned herein are applicable to DWCF Supply Management, Energy Management, and Commissary Resale activities' business area operating expenses, appropriations, and the entire DWCF capital investment budget. [Footnote specifies the purpose(s) for which the funds are available to be obligated.]

A4: To the extent authorized by law, this amount may be increased for actual recoveries of prior year obligations without further action from OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A5: The Department may transfer between the component working capital funds listed under category B not to exceed $200,000,000 in contract authority during the Fiscal Year, forty-eight hours after notifying OMB of each proposed transfer. In addition, the Department may transfer up to $200,000,000 during the Fiscal Year between the business activities within each of the component working capital funds listed under category B, forty-eight hours after notifying OMB of each transfer. Further, the Department may transfer up to $10,000,000 between capital and operating budgets within each Component working capital fund, forty-eight hours after notifying OMB of each transfer. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A7: Apportioned amounts for non-supply operations may be automatically increased during the Fiscal Year period for any additional spending authority from offsetting collections received. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A1: A classified attachment displaying the apportionment of specific classified programs within the amount displayed may be included. All documents associated with this apportionment are unclassified except for the Classified Attachment. The classified apportionment shall be allotted in full and executed without change. Such apportionment shall remain valid during the fiscal year until such time as a reapportionment of such classified apportionment is required. Allotments shall be made no later than 30 days after OMB signs the apportionment or the start of the subsequent calendar month, whichever is later. [Rationale: Footnote informs that there may be a classified attachment, and provides other related requirements concerning allotments.]

A2: To the extent authorized by law, the amounts apportioned may be increased or decreased up to five percent of the amount on line 1000 for actual unobligated balances without further action from OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A3: Contract Authority amounts apportioned herein are applicable to DWCF Supply Management, Energy Management, and Commissary Resale activities' business area operating expenses, appropriations, and the entire DWCF capital investment budget. [Footnote specifies the purpose(s) for which the funds are available to be obligated.]

A4: To the extent authorized by law, this amount may be increased for actual recoveries of prior year obligations without further action from OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A5: The Department may transfer between the component working capital funds listed under category B not to exceed $200,000,000 in contract authority during the Fiscal Year, forty-eight hours after notifying OMB of each proposed transfer. In addition, the Department may transfer up to $200,000,000 during the Fiscal Year between the business activities within each of the component working capital funds listed under category B, forty-eight hours after notifying OMB of each transfer. Further, the Department may transfer up to $10,000,000 between capital and operating budgets within each Component working capital fund, forty-eight hours after notifying OMB of each transfer. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A6: Included in apportioned authority is $37,157,000 anticipated reimbursable revenue from coupon redemption and miscellaneous rebates, as authorized by 10 USC 2483 (c). [(c) Supplemental Funds for Commissary Operations. Defense - Amounts appropriated to cover the expenses of operating the Defense Commissary Agency and the defense commissary system may be supplemented with additional funds from manufacturers' coupon redemption fees, handling fees for tobacco products, and other amounts received as reimbursement for other support activities provided by commissary activities. Such appropriated amounts may also be supplemented with additional funds derived from improved management practices implemented pursuant to sections 2481(c)(3) and 2487(c) of this title and the variable pricing program implemented pursuant to section 2484(i) of this title.] [Rationale: Footnote specifies the purpose(s) for which the funds are available to be obligated.]

A7: Apportioned amounts for non-supply operations may be automatically increased during the Fiscal Year period for any additional spending authority from offsetting collections received. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A8: Included in the apportioned amount is $23,853,000 for Commissary Operations Capital Investment Program. [Rationale: Footnote specifies the purpose(s) for which the funds are available to be obligated.]

A1: A classified attachment displaying the apportionment of specific classified programs within the amount displayed may be included. All documents associated with this apportionment are unclassified except for the Classified Attachment. The classified apportionment shall be allotted in full and executed without change. Such apportionment shall remain valid during the fiscal year until such time as a reapportionment of such classified apportionment is required. Allotments shall be made no later than 30 days after OMB signs the apportionment or the start of the subsequent calendar month, whichever is later. [Rationale: Footnote informs that there may be a classified attachment, and provides other related requirements concerning allotments.]

A2: To the extent authorized by law, the amounts apportioned may be increased or decreased up to five percent of the amount on line 1000 for actual unobligated balances without further action from OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A3: Contract Authority amounts apportioned herein are applicable to DWCF Supply Management, Energy Management, and Commissary Resale activities' business area operating expenses, appropriations, and the entire DWCF capital investment budget. [Footnote specifies the purpose(s) for which the funds are available to be obligated.]

A4: To the extent authorized by law, this amount may be increased for actual recoveries of prior year obligations without further action from OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A5: The Department may transfer between the component working capital funds listed under category B not to exceed $200,000,000 in contract authority during the Fiscal Year, forty-eight hours after notifying OMB of each proposed transfer. In addition, the Department may transfer up to $200,000,000 during the Fiscal Year between the business activities within each of the component working capital funds listed under category B, forty-eight hours after notifying OMB of each transfer. Further, the Department may transfer up to $10,000,000 between capital and operating budgets within each Component working capital fund, forty-eight hours after notifying OMB of each transfer. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.]

A6: Included in apportioned authority is $37,157,000 anticipated reimbursable revenue from coupon redemption and miscellaneous rebates, as authorized by 10 USC 2483 (c). [(c) Supplemental Funds for Commissary Operations. Defense - Amounts appropriated to cover the expenses of operating the Defense Commissary Agency and the defense commissary system may be supplemented with additional funds from manufacturers' coupon redemption fees, handling fees for tobacco products, and other amounts received as reimbursement for other support activities provided by commissary activities. Such appropriated amounts may also be supplemented with additional funds derived from improved management practices implemented pursuant to sections 2481(c)(3) and 2487(c) of this title and the variable pricing program implemented pursuant to section 2484(i) of this title.] [Rationale: Footnote specifies the purpose(s) for which the funds are available to be obligated.]