DA Form 4939-R-E: GFOQ Quarterly Obligations Report

DA Form 4939-R-E: GFOQ Quarterly Obligations Report – DA Form 4939-R-E is a key U.S. Army administrative tool used to track and report quarterly expenditures and obligations for General and Flag Officer Quarters (GFOQ). It ensures transparency, accountability, and compliance with congressional limits and Army regulations for high-visibility senior officer housing.

What Is DA Form 4939-R-E?

DA Form 4939 (with the -R-E indicating an electronically generated version) is titled the General/Flag Officer’s Quarters Quarterly Expenditure Report (or Quarterly Obligations Report). It consolidates earlier forms and serves as the primary document for reporting operations, maintenance, repair (M&R), utilities, leasing, and other costs associated with GFOQ.

Housing officials prepare and submit this form for each GFOQ. It captures data for the current fiscal quarter, year-to-date totals, and comparisons against the current fiscal year budget estimate. The proponent agency is the Office of the Assistant Chief of Staff for Installation Management (OACSIM), with guidance in DA Pam 420-1-1.

Purpose and Importance of the Form

The form promotes fiscal responsibility in managing government-provided housing for general and flag officers. Key purposes include:

  • Tracking all costs charged to Army Family Housing (AFH) funds.
  • Monitoring compliance with statutory limits on maintenance and repair (e.g., historical $35,000 thresholds referenced in older guidance, subject to current appropriations law).
  • Supporting reviews and analyses by installation, regional (IMCOM), and HQDA levels.
  • Providing data for congressional oversight and internal audits of GFOQ spending.

Accurate reporting helps prevent Antideficiency Act violations and ensures costs remain within approved budgets.

Who Uses DA Form 4939-R-E?

  • Housing Offices at Army installations prepare the reports.
  • GFOQ Residents (general/flag officers) review and comment on the reports.
  • IMCOM Regions review and add comments.
  • HQDA provides final oversight and comments.

Garrison commanders and public works/housing staff are responsible for timely preparation, typically within 45 days after the end of each quarter.

Key Sections of DA Form 4939

The form includes detailed breakdowns (costs expressed to the nearest dollar):

  • Operations: Management, services, furnishings, miscellaneous, utilities.
  • Maintenance and Repair (M&R): Service calls, routine M&R, change of occupancy, painting (interior/exterior), self-help, grounds maintenance, incidental improvements, major repairs, design costs, environmental remediation, other real property, exterior utilities.
  • Leasing (if applicable).
  • Total O&M, plus separate categories for Security/Force Protection and Other funding sources (e.g., UPH, OMA, AFH Construction).
  • Grand Total.
  • Comments blocks for Installation, Region, and HQDA.
  • Certification by the preparer.

Notes on the form require itemization for furnishings, painting dates, and specific M&R items in the comments section. It also captures details like building number, size (NSF/GSF), year built, resident information, and whether the quarters are historic or leased.

How to Complete and Submit DA Form 4939-R-E?

  1. Gather expenditure data from accounting systems (e.g., GFEBS).
  2. Break down costs by category for the quarter and year-to-date.
  3. Compare against the approved budget.
  4. Obtain resident review/comments.
  5. Certify accuracy.
  6. Route through installation → IMCOM region → HQDA as required.

Electronic generation (EGA) streamlines the process. Forms must reconcile with official financial records. Training on GFOQ management, including cost reporting, is available through Army channels.

Regulatory Framework and Compliance

  • AR 420-1, Army Facilities Management — Governs overall policies for GFOQ operation, maintenance, and costing.
  • DA Pam 420-1-1, Housing Management — Provides detailed procedures for the form and GFOQ programs.
  • Additional oversight comes from DoD directives, appropriations acts, and IMCOM guidance.

Failure to submit timely or accurate reports can lead to audit findings and corrective actions.

Common Challenges and Best Practices

  • Timeliness: Late reports hinder oversight.
  • Cost Allocation: Properly distinguish operations vs. M&R and ensure no splitting of projects to evade thresholds.
  • Documentation: Maintain detailed supporting records and itemizations.
  • Resident Involvement: Share reports promptly for transparency.

Best practices include integrating with the Six-Year GFOQ Plan, using approved project documents (e.g., DA Form 4283), and conducting regular reviews.

Why This Matters for Army Installations?

Proper use of DA Form 4939-R-E supports stewardship of taxpayer funds while providing appropriate quarters for senior leaders. It balances mission needs with fiscal and ethical standards in military housing management.

For official guidance, refer to the latest AR 420-1, DA Pam 420-1-1, and Army Publishing Directorate resources. Army housing professionals should consult their IMCOM region or OACSIM for specific implementation questions.

This article is for informational purposes and draws from official U.S. Army publications and related DoD sources. Always verify with current Army regulations for the most up-to-date requirements.