The mission of the Army National Guard (ARNG) is to provide units of trained and proficient soldiers. As an integral part of the first line of defense of the United States, ARNG soldiers are prepared for mobilization at all times. The National Guard Personnel, Army (NGPA) appropriation finances the costs to train, educate, and prepare ARNG military personnel for their Federal missions. These costs consist of basic pay, incentives pay, basic allowances for subsistence and housing, hospitalization and disability, death gratuities, retired pay accrual, the government's share of FICA, schools, (e.g. career development, refresher training, pilot training, MOS qualification training, new equipment training), and special training including missions to support CINC initiatives to reduce Army PERSTEMPO.