FINANCIAL MANAGEMENT POLICY MANUAL

with the expressed desires of Congress.
(2) Statutory.
The budget request submitted to the Congress for each fiscal year
under the WPN appropriation is for a multiple-year appropriation
to remain available for obligation for 3 fiscal years. Each fiscal
year appropriation enacted is separate and discrete. Following the
period of availability for incurring new obligations, the account
remains available for use for 5 years for effecting authorized
obligation adjustments and payments. At the end of the 5-year
period, the account is closed and any remaining outstanding
obligations are canceled. Thereafter, bills presented for payment
must be paid from the currently available appropriation for the
purpose, subject to limitations stated in the current issuance of
NAVCOMPTINST 7040.37.
(Change 65)
074341 STRUCTURE AND CONTENT
1. GENERAL.
The WPN appropriation is divided into five budget activities. Each budget
activity is further divided into procurement line items (Exhibit P-1 line
item) for which funds have been budgeted.
2. BUDGET ACTIVITY 1, BALLISTIC MISSILES.
Budget Activity 1 funds procurement of fleet ballistic missiles, ancillary
check-out and test equipment, and missile modifications, support
equipment and industrial facilities.
3. BUDGET ACTIVITY 2, OTHER MISSILES.
Budget Activity 2 funds procurement and modification of guided missiles
and aerial targets required for Navy and Marine Corps aircraft and Navy
ships, as well as procurement and support of naval space satellites and
weapons industrial facilities.
4. BUDGET ACTIVITY 3, TORPEDOES AND RELATED EQUIPMENT.
Budget Activity 3 funds procurement of torpedoes, mines, underwater
targets and related equipment; modification of torpedoes and related
equipment; and torpedo support equipment. This activity also finances
first destination transportation
5. BUDGET ACTIVITY 4, OTHER WEAPONS.
Budget Activity 4 provides for procurement of guns and gun mounts
associated modifications.
Financial Management Policy
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