FINANCIAL MANAGEMENT POLICY MANUAL

construction battalions), generators, materials-handling equipment, and
other items not included in other budget activities. This includes items
such as first destination transportation, cargo slings, floodlights, photo
equipment, reproduction equipment, deployable medical and dental
equipment, and base support equipment.
7. BUDGET ACTIVITY 7, SPARES AND REPAIR PARTS.
Budget Activity 7 funds procurement of spares and repair parts for
equipment that is financed by Budget Activities 1 though 6.
(Change 65)
074382 BUDGET ACTIVITY SUBHEADS
The first subdivision under the appropriation is the budget activity, which is
identified in the account structure by a separate digit in the subhead. Budget
activities are further subdivided into procurement line items. Through the
four-digit subhead numbering system, the Procurement, Marine Corps
appropriation identifies these data elements as follows:
First digit - Budget activity
Second, third, and fourth digits - P-1 line item.
(Change 45)
074383 ADMINISTRATION
1. APPORTIONMENT.
The Fiscal Director of the Marine Corps (FDMC) promulgates a call for
apportionment data. The program sponsors within Headquarters, Marine
Corps and COMMARCORSYSCOM are responsible for coordination and
review of all non-financial data to be submitted. The FDMC is
responsible for final review, preparation of financial exhibits, and delivery
to the Comptroller. The Comptroller reviews and forwards the submission
to the Office of the Under Secretary of Defense (Comptroller) (OUSD(C))
for transmission 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 CMC who is designated as the
responsible office for PMC. FDMC suballocates funds to
COMMARCORSYSCOM for execution. After initial suballocation, minor
reprogramming changes are controlled by COMMARCORSYSCOM with
concurrence in proposed changes by FDMC.
Financial Management Policy
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