FINANCIAL MANAGEMENT POLICY MANUAL

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)
074381 STRUCTURE AND CONTENT
1. GENERAL.
Budget activities and projects are on an item-type basis (artillery,
weapons, etc.). This structure generally parallels the organization of the
Commander, Marine Corps Systems Command
(COMMARCORSYSCOM). Items within the budget activities are
generally segregated on an end-item basis.
2. BUDGET ACTIVITY 2, WEAPONS AND COMBAT VEHICLES.
This activity includes tanks, artillery, small arms weapons, tracked landing
vehicles, and other tracked vehicles and supporting items.
3. BUDGET ACTIVITY 3, GUIDED MISSILES AND EQUIPMENT.
This activity includes all missiles with a guidance system, wire, or remote.
Rockets or missiles of a non-guided variety are included in the
Procurement of Ammunition, Navy and Marine Corps (PAN&MC)
appropriation. This budget activity also requires authorizing legislation
control.
4. BUDGET ACTIVITY 4, COMMUNICATIONS AND ELECTRONIC
EQUIPMENT.
This activity includes all radios, telephones, radars, automatic data
processing equipment, and other electronic items. Items in this activity are
divided into two groups, telecommunication and non-telecommunication.
Trucks, trailers, and vans used to house some electronic items are included
in Budget Activity 5. Multipurpose generators used to operate some of the
items contained herein are in Budget Activity 6.
5. BUDGET ACTIVITY 5, SUPPORT VEHICLES.
This activity includes passenger-carrying vehicles, commercial vehicles,
and tactical vehicles (trucks, vans, trailers) not provided for under Budget
Activity 2.
6. BUDGET ACTIVITY 6, ENGINEER AND OTHER EQUIPMENT.
This activity provides for engineer and construction equipment for pioneer
units (or for that part of tactical support not provided by the Navy
Financial Management Policy
2-72