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FINANCIAL MANAGEMENT POLICY MANUAL

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074562 Budget Formulation .....................................................................2-100<br />

074563 Financial Policy............................................................................2-102<br />

074564 Budget Activity Subheads............................................................2-104<br />

074565 Administration ..............................................................................2-105<br />

PART G: REVOLVING AND <strong>MANAGEMENT</strong> FUNDS..............................................2-105<br />

Section I: Navy Working Capital Fund.........................................................2-105<br />

074600 Scope...........................................................................................2-105<br />

074601 Structure and Content..................................................................2-106<br />

074602 Budget Formulation .....................................................................2-107<br />

074603 Financial Policy............................................................................2-109<br />

Section II: Other Funds ..................................................................................2-114<br />

074642 Midshipmen’s Store, United States Naval Academy ...................2-114<br />

074643 National Defense Sealift Fund.....................................................2-115<br />

PART H: OTHER ACCOUNTS ..................................................................................2-119<br />

Section I: Trust Funds...................................................................................2-119<br />

074700 Trust Funds..................................................................................2-119<br />

Section II: Special Accounts .........................................................................2-122<br />

074720 Retired Pay, Defense, Navy Portion............................................2-122<br />

074721 Retired Pay, Defense, Marine Corps Portion ..............................2-125<br />

074723 Wildlife Conservation, Military Reservations, Navy .....................2-125<br />

074724 Nonappropriated Funds...............................................................2-126<br />

074726 North Atlantic Treaty Organization Infrastructure ........................2-128<br />

074727 Kaho’Olawe Island Conveyance, Remediation, and<br />

Environmental Restoration Fund .................................................2-130<br />

074728 Defense Health Program .............................................................2-130<br />

074729 Quality of Life Enhancements, Defense ......................................2-130<br />

074730 Operation and Maintenance, Defense-wide ................................2-130<br />

074731 Procurement, Defense-wide ........................................................2-130<br />

Section III: Security Assistance .....................................................................2-131<br />

074740 Security Assistance Program ......................................................2-131<br />

074741 Military Assistance (Transfers to Navy) – Administration............2-132<br />

074742 International Military Education and Training ..............................2-133<br />

074743 Foreign Military Sales ..................................................................2-133<br />

PART I: REIMBURSEMENTS ..................................................................................2-136<br />

074800 General ........................................................................................2-136<br />

074801 Definitions ....................................................................................2-136<br />

074802 Reimbursable Budget Program Administration ...........................2-138<br />

PART J: TRANSFER ACCOUNTS ...........................................................................2-143<br />

074900 Transfer Accounts........................................................................2-143<br />

074901 Drug Interdiction and Counter-Drug Activities, Defense..............2-143<br />

074902 Environmental Restoration, Navy ................................................2-143<br />

074903 Overseas Contingency Operations Transfer Fund......................2-143<br />

Chapter 3 Financial Responsibility<br />

PART A: GENERAL FUNDING <strong>POLICY</strong>...................................................................3-1<br />

075000 Scope...........................................................................................3-1<br />

075001 Expense/Investment Criteria........................................................3-1<br />

075002 Alignment of Command and Funding Responsibilities................3-9<br />

075003 Cross or Common Service...........................................................3-10<br />

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