Which of the following groups performs allocation at Level Two?

The group that performs allocation at Level Two is Direct Reporting Units (DRUs). DRUs are responsible for executing the budget allocations and managing resources for specific functions or areas. They operate under the direct oversight of higher-level organizations, allowing them to tailor funding to meet the needs of their designated tasks and operational requirements. This allocation process at Level Two is crucial for ensuring that resources are effectively distributed to support organizational goals and initiatives.

Other groups mentioned, such as Test Centers, Installations, and Program Executive Offices (PEOs), play different roles within the larger framework of budget and resource management. Test Centers usually focus on assessment and evaluation of systems or equipment, Installations refer to the physical locations where operations occur, and Program Executive Offices are responsible for overseeing specific programs and ensuring they align with strategic objectives. While all of these entities may interact with the budget and resource allocation processes, it is the DRUs that specifically engage in the Level Two allocation process.