FINANCIAL MANAGEMENT POLICY MANUAL

6. BUDGET ACTIVITY 6, SPARES AND REPAIR PARTS.
Budget Activity 6 funds procurement of spares and repair parts for Navy
weapons systems.
(Change 65)
074342 BUDGET ACTIVITY SUBHEADS
The first subdivision under the budget activity is the subhead, which divides
each budget activity into definable and related programs or groups of
programs for ease of administration. Subheads are assigned at the P-1 lineitem
level or lower if more than one manager or command is involved in the
execution of a P-1 line item. The Weapons Procurement, Navy appropriation
four-digit subhead numbering system identifies the following data elements:
First digit - Designated manager or command responsible for all or a part
of the P-1 line item
Second digit - Budget activity
Third and fourth digits - P-1 line item.
(Change 45)
074343 ADMINISTRATION
1. APPORTIONMENT.
The appropriation Weapons Procurement, Navy (WPN), is subject to the
annual apportionment process described in par. 073100. Based on the
estimates of the project/program managers, the applicable naval systems
commands prepare annual apportionment requests which are coordinated
by the Naval Sea Systems Command (NAVSEASYSCOM) and submitted
for review to the Chief of Naval Operations (CNO), the Comptroller, and
the Office of the Under Secretary of Defense (Comptroller) (OUSD (C))
for transmittal to the Office of Management and Budget (OMB). Based
on OUSD (C)/OMB analysis and prospective congressional appropriations
action, funds are either released for execution or placed in a deferred
status.
2. ALLOCATION.
The Comptroller allocates funds to CNO, designated as the responsible
office for WPN. The allocation is passed from CNO to the appropriate
systems commands/project managers, designated as administering offices.
Allocations are subdivided on a procurement line-item basis (Exhibit P-1).
Within these commands, funds are provided to project/program managers.
Internal control of reprogramming at the command and project/program
manager levels is accomplished by requiring the review and approval of
all allocation changes by the cognizant comptroller.
Financial Management Policy
2-61