AF Form 3826: Quarterly Cost Report for General Officer

AF Form 3826: Quarterly Cost Report for General Officer – AF Form 3826: Quarterly Cost Report for General Officer Quarters (GOQ) is the official U.S. Air Force form used to track, document, and report all costs associated with maintaining and operating General Officer Quarters (GOQs). These are government-owned, leased, or privatized housing units provided to general and flag officers (and certain civilian equivalents) to support their official duties and responsibilities.

What Is AF Form 3826 and Why Does It Matter?

AF Form 3826, titled Quarterly Cost Report for General Officer Quarters, ensures transparency and accountability in the management of high-visibility senior leader housing. It captures expenditures for operations, maintenance, repair (OMR), furnishings, and other costs charged to family housing or related accounts.

The form supports Department of Defense (DoD) and Air Force requirements for oversight of public funds. Senior leaders occupying GOQs review and acknowledge the reported costs, promoting stewardship of taxpayer resources while maintaining high standards for official residences.

Key governing documents include:

  • AFI 32-6003, General Officer Quarters (GOQ) Management (14 April 2016, with related updates in broader housing instructions).
  • AFI 32-6000, Housing Management.
  • Supporting guidance in the General Officer Quarters Resident’s Handbook and AFI 32-6004 (Furnishings Management).

Download the current AF Form 3826 PDF here: https://static.e-publishing.af.mil/production/1/af_a4/form/af3826/af3826.pdf

Purpose of the Quarterly Cost Report

The primary purpose of AF Form 3826 is to:

  • Provide a detailed quarterly (and annual) breakdown of all costs incurred for each GOQ.
  • Distinguish between operating costs (charged to overall family housing O&M accounts, not against individual OMR limits) and maintenance & repair (M&R) costs that may count toward per-unit thresholds (historically referenced around $35,000 in some guidance for certain expenditures).
  • Ensure costs for government-owned/leased and privatized housing are captured consistently, including data from systems like Enterprise Military Housing (eMH) for privatized units.
  • Facilitate review by the GOQ resident (or designated representative), the Housing Management Office (HMO), and higher-level oversight (MAJCOM, SAF/IEI, or SAF/FMB for congressional reporting).
  • Support DoD-level reporting on general and flag officer quarters expenditures.

Operating costs typically include pro-rata shares of common services such as:

  • Management services provided by the Civil Engineer Housing Flight
  • Utilities (common areas)
  • Garbage collection, street sweeping, snow removal
  • Grounds maintenance and other neighborhood-wide services

These do not count against individual unit M&R limits.

Who Uses AF Form 3826?

  • Housing Management Office (HMO) / Civil Engineer Squadron: Responsible for collecting, recording, certifying, and preparing the quarterly and annual reports. They track expenditures in both government and privatized housing contexts.
  • GOQ Residents (general officers, flag officers, or equivalents): Review the report at least quarterly, discuss any questions with the Civil Engineer team, and sign to acknowledge the cost data.
  • GOQ Management Team: Reviews expenditures and ensures compliance with standards.
  • MAJCOM and HQ USAF levels: Use consolidated data for budgeting, congressional notifications, and oversight (e.g., costs exceeding certain thresholds are escalated).

Residents have the right to quarterly reviews of government expenditures on their assigned quarters.

How AF Form 3826 Fits into GOQ Management?

GOQs are managed under strict standards for programming, design, construction, furnishings, and cost control (see AFI 32-6002 and AFI 32-6003). Large projects often require advance planning and congressional approval due to budget cycles.

The form separates cost types to maintain clear accounting:

  • Direct charges to the specific GOQ.
  • Operating costs (Section 1 in some handbook references) vs. maintenance/repair.
  • Special tracking for Extraordinary Costs & Expenses (EC&E) or costs exceeding thresholds, which may require reporting to SAF/IEI.

For privatized housing, project owners (POs) provide expenditure data that feeds into the AF Form 3826 via eMH or similar systems.

Note on limits: Guidance references OMR thresholds and furnishings categories with 1- and 5-year limits. Individual M&R spending is monitored carefully, with costs above certain levels flagged for higher review. Always consult the latest AFI and local Housing Flight for current dollar thresholds, as they can be updated.

  • Housing Staff: Accurately track all expenditures, prepare the form quarterly, and provide it to the resident.
  • Residents: Promptly review, ask questions if costs seem unclear (e.g., request estimates for non-routine work), and sign/return the form. Participate in developing annual maintenance plans.
  • Civil Engineer Team: Advise on cost estimates, alternatives for requested work, and ensure compliance with GOQ standards for fixtures, finishes, and upgrades.

Residents are encouraged to report deficiencies promptly and allow access for inspections or work during change of occupancy.

How to Access and Use AF Form 3826?

  1. Download the fillable PDF directly from the official Air Force e-Publishing site using the link at the top of this article.
  2. The form includes blocks for identifying the specific quarters, period covered (quarterly), detailed cost categories, totals, certifications, and signatures.
  3. Housing offices typically complete most sections using their accounting systems, then route for resident review and signature.
  4. Previous editions are obsolete; use the current version provided by AF e-Publishing.

For detailed block-by-block instructions, refer to Attachment 6 in the relevant AFI (Instructions for Tracking Expenditures and Completing the Quarterly Cost Report).

Additional Resources for GOQ Residents and Managers

  • General Officer Quarters Guide – Resident’s Handbook (available via WBDG or base Civil Engineer channels): Provides practical guidance on costs, self-help, grounds maintenance, furnishings, and the reporting process.
  • AFI 32-6003: Core policy for GOQ management, responsibilities, cost accounting, and reporting.
  • AFI 32-6000: Broader housing management instruction.
  • Local Base Housing Flight or Civil Engineer Squadron: Primary point of contact for questions about your specific GOQ report.

Why Transparency Matters in GOQ Cost Reporting?

Congress and the DoD require visibility into expenditures on senior leader housing to ensure prudent use of funds. AF Form 3826 plays a critical role in this oversight while balancing the need for suitable quarters that support official entertainment and representational duties.

By reviewing and acknowledging costs quarterly, general officers contribute to accountability and help identify opportunities for efficiency.

Last updated guidance references: AFI 32-6003 (2016) and related housing instructions. Policies can evolve, so always verify with official Air Force publications on e-Publishing.af.mil or your installation’s Housing Management Office for the most current procedures.

For assistance with AF Form 3826 or GOQ-related questions, contact your local Civil Engineer Housing Flight. They are your best resource for installation-specific processes and current form versions.

This article is for informational purposes and is based on publicly available Air Force instructions and handbooks. It does not constitute official legal or policy advice.