FINANCIAL MANAGEMENT POLICY MANUAL

2. BUDGET ACTIVITY 1, NAVY AMMUNITION.
Budget Activity 1 funds procurement of ammunition, artillery, general
purpose bombs, munitions, ancillary check-out and test equipment, and
modifications, support equipment and industrial facilities for active and
reserve Navy forces.
3. BUDGET ACTIVITY 2, MARINE CORPS AMMUNITION.
Budget Activity 2 funds procurement of ammunition, artillery, general
purpose bombs, munitions, ancillary check-out and test equipment, and
modifications, support equipment and industrial facilities for active and
reserve Marine Corps forces.
(Change 65)
074352 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 PAN&MC 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 65)
074353 ADMINISTRATION
1. APPORTIONMENT.
The PAN&MC appropriation 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), Assistant Secretary of the
Navy (FM&C), 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.
Financial Management Policy
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