FINANCIAL MANAGEMENT POLICY MANUAL

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075364 Initial Outfitting .............................................................................3-149 075365 Military Training Facilities, Equipment and Support Costs..........3-152 075366 Contractor Engineering and Technical Services .........................3-156 075367 Boats and Craft............................................................................3-157 075368 Fleet Moorings .............................................................................3-158 075369 Cryptographic Devices.................................................................3-158 075370 Aerial Targets...............................................................................3-160 075371 Information Technology, Automated Information Systems, and General Purpose Communication Systems ................................3-161 075372 Tactical/Strategic Information Technology ..................................3-163 075373 Ship Investment, Overhaul and Modernization ...........................3-165 075374 Recreation Equipment .................................................................3-171 Section V: Military Construction ...................................................................3-172 075380 Scope...........................................................................................3-172 075381 Definition ......................................................................................3-173 075382 Installed Equipment .....................................................................3-173 075383 Supervision, Inspection and Overhead........................................3-174 075384 Program Restrictions ...................................................................3-175 075385 Continuing Authorizations............................................................3-176 075386 Exclusions....................................................................................3-178 075387 Demolition Work ..........................................................................3-181 PART D: RESEARCH, DEVELOPMENT, TEST AND EVALUATION (RDT&E) FUNDING POLICY......................................................................................3-181 075400 Scope...........................................................................................3-181 075401 Categories of RDT&E Work.........................................................3-181 075402 Incremental Funding Policy .........................................................3-184 075403 Program and Budget Costs .........................................................3-190 075404 Studies and Analyses ..................................................................3-204 PART E: MORALE, WELFARE AND RECREATION ...............................................3-205 Section I: General ..........................................................................................3-205 075500 Scope...........................................................................................3-205 075510 Program Management .................................................................3-206 075511 Definitions ....................................................................................3-207 075512 Classifications of Activities...........................................................3-208 Section II: Budget Policy for Operations......................................................3-211 075520 General ........................................................................................3-211 075521 Direct Operating Costs ................................................................3-211 075522 Common Support Costs ..............................................................3-213 075523 Personnel Costs ..........................................................................3-214 075524 Special Situations ........................................................................3-215 075525 Utilization, Support and Accountability Practice for Morale, Welfare, and Recreation Nonappropriated Fund Instrumentalities...........................................................................3-218 Section III: Budget Policy for Construction ..................................................3-222 075530 General ........................................................................................3-222 075531 Use of Appropriated Funds..........................................................3-222 Index ......................................................................................................................Index - 1 xiv
FINANCIAL MANAGEMENT POLICY MANUAL - NAVSO P-1000 Department of the Navy Assistant Secretary of the Navy (Financial Management & Comptroller) INTRODUCTION TO FINANCIAL MANAGEMENT POLICY PURPOSE The Department of the Navy Financial Management Policy Manual (FMPM) prescribes Department of the Navy budgetary policies, procedures, and technical direction necessary to comply with financial management statutory and regulatory requirements. It also contains information about budget execution, including the continuous review of status of funds with a view to appropriate adjustments; and for the delineation of financial responsibility between components of the Department of the Navy, between appropriations and funds, and between the Department of the Navy and other Department of Defense components or Federal departments. AUTHORIZATION The manual is issued by the Assistant Secretary of the Navy (Financial Management & Comptroller) under authority of U.S. Navy Regulations, 1990, pars. 0311, 0323, and 0103-0107 and is for the information and guidance of all persons in the Department of the Navy. Compliance with the instructions appearing therein is mandatory except in the case of specific authority from the ASN (FM&C) for deviation there from. Financial Management Policy 1
Page 1 and 2: UNCLASSIFIED DEPARTMENT OF THE NAVY
Page 3 and 4: Brief of Revisions Following are th
Page 5 and 6: 22.075322. Revises paragraph to pro
Page 7 and 8: Change Numbers And Issuance Dates C
Page 9 and 10: 074005 Management Funds............
Page 11 and 12: 074562 Budget Formulation .........
Page 13: Section VI: Interservice and Interd
Page 17 and 18: NAVSUP P-409 or P-437 using AUTODIN
Page 19 and 20: apportionment requests for appropri
Page 21 and 22: 2. TEMPORARY LAPSE IN APPROPRIATION
Page 23 and 24: military functions covered by the a
Page 25 and 26: commands or activities, prior to re
Page 27 and 28: appropriation level, prepared on an
Page 29 and 30: other subdivision of the appropriat
Page 31 and 32: intention that they be considered a
Page 33 and 34: newly authorized. Distribution of a
Page 35 and 36: increasing the allotment or for imp
Page 37 and 38: Chiefs of Staff, and to activities
Page 39 and 40: claimant financial authority made a
Page 41 and 42: authorized by the agent will be sig
Page 43 and 44: a. Military Personnel: Cumulative i
Page 45 and 46: upward obligation adjustments durin
Page 47 and 48: Appropriation Program, Project and
Page 49 and 50: each account being charged; or the
Page 51 and 52: 7. Sources. Additional information
Page 53 and 54: appointment of the ADA investigator
Page 55 and 56: also provided for research, develop
Page 57 and 58: SECNAVINST 7040.10 as to primary an
Page 59 and 60: elements of the FYDP structure. In
Page 61 and 62: is sent to the Office of the Comptr
Page 63 and 64: 6. special duty assignment pay; 7.
Page 65 and 66:
the President's annual budget. The
Page 67 and 68:
6. basic pay, inactive duty trainin
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c. Special Training. Special traini
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f. Senior Reserve Officers' Trainin
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(Change 67) 2. subsistence; 3. trav
Page 75 and 76:
deposits, gratuities, permanent cha
Page 77 and 78:
extended active duty, including eme
Page 79 and 80:
Reserve Personnel, Marine Corps (RP
Page 81 and 82:
3. BUDGET ACTIVITY 2, OTHER TRAININ
Page 83 and 84:
4. other pay and allowances, enlist
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types of programs such as the Marin
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"For expenses, not otherwise provid
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position subhead. A single position
Page 91 and 92:
AG's program value. Reprogramming b
Page 93 and 94:
position subhead. A single position
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may be further divided into managem
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2. FISCAL YEAR 1994 AND SUBSEQUENT:
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This substitution allows calculatio
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to limitations stated in the curren
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programs for ease of administration
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prior to approval of title, as foll
Page 107 and 108:
available for obligation commencing
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procurement programs, all estimates
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2. Extended Period of the Appropria
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with the expressed desires of Congr
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3. EXECUTION a. Program-Year Concep
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2. BUDGET ACTIVITY 1, NAVY AMMUNITI
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074360 SCOPE 1. GENERAL. Section V:
Page 121 and 122:
and special shore activities with e
Page 123 and 124:
the Office of Management and Budget
Page 125 and 126:
obligation adjustments and payments
Page 127 and 128:
3. EXECUTION. a. General. PMC is co
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3. BUDGET ACTIVITY 2, APPLIED RESEA
Page 131 and 132:
changes by the ONR Comptroller. 4.
Page 133 and 134:
is designed to accelerate obligatio
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Congress, SECNAV must report to Con
Page 137 and 138:
First two digits - Administering of
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project for an existing facility mu
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d. Operation and Maintenance Limita
Page 143 and 144:
Section III: FAMILY HOUSING, NAVY A
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(8) restorations of dwelling unit o
Page 147 and 148:
2275) also issued, as appropriate;
Page 149 and 150:
eprogramming purposes and any repro
Page 151 and 152:
estoration: Provided further, That,
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5. OPERATION AND MAINTENANCE. This
Page 155 and 156:
After Mission Ceases BOS BRAC or O&
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applies to both direct funded and N
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2. FUND MANAGEMENT. All cash, funct
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sustainment, restoration and modern
Page 163 and 164:
7000.14-R, Financial Management Reg
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programs to pay for potentially hig
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customers, to include the costs of
Page 169 and 170:
. Ship Acquisition. The ship acquis
Page 171 and 172:
g. Economy Act orders will be issue
Page 173 and 174:
U.S. Code 2601. Under the provision
Page 175 and 176:
The Navy Supply Systems Command (NA
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(1) completion of 30 years of servi
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obligation of estimated collections
Page 181 and 182:
nonappropriated funds (NAF) will be
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074727 KAHO'OLAWE ISLAND CONVEYANCE
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074741 MILITARY ASSISTANCE (TRANSFE
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eceives full reimbursement for cost
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expenses incurred by DON, supportin
Page 191 and 192:
automatic reimbursement authority a
Page 193 and 194:
performed in connection with delive
Page 195 and 196:
existing prior year orders may be a
Page 197 and 198:
Chapter 3 FINANCIAL RESPONSIBILITY
Page 199 and 200:
components are part of and function
Page 201 and 202:
Group 13) are considered investment
Page 203 and 204:
h. Procurement/Production Program C
Page 205 and 206:
one of three ways, as prescribed in
Page 207 and 208:
5. CHANGING BASIS OF SUPPORT a. Tim
Page 209 and 210:
3. POLICY. Functional transfers sho
Page 211 and 212:
year and budget year columns of the
Page 213 and 214:
eal property. The activity with the
Page 215 and 216:
075122 SIGNIFICANT COSTS Costs to t
Page 217 and 218:
a. Shelter/Subsistence · Galley -
Page 219 and 220:
SPECIAL CIRCUMSTANCES IN SUPPORT RE
Page 221 and 222:
activities, in this instance, are n
Page 223 and 224:
number of cars to be used related t
Page 225 and 226:
funding responsibility of the Naval
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. Cognizance Symbol 0I. Cognizance
Page 229 and 230:
connection with assignment to and d
Page 231 and 232:
Services Administration, Part 101-4
Page 233 and 234:
. Organizational Component. The ter
Page 235 and 236:
or Head Quarters, U.S. Marine Corps
Page 237 and 238:
075147 LONG-TERM TRAINING AND EDUCA
Page 239 and 240:
c. Boats. Boats are water-borne non
Page 241 and 242:
etc.) is also chargeable to that ac
Page 243 and 244:
to the major claimant having lease/
Page 245 and 246:
duties. Organizational clothing (wh
Page 247 and 248:
c. Waived Costs. Costs of support t
Page 249 and 250:
(Change 63) c. Staffing. Civilian p
Page 251 and 252:
and, therefore, is funded by COMNAV
Page 253 and 254:
y the activity that provides the se
Page 255 and 256:
(7) Nonscope Claims. By 10 U.S.C. 2
Page 257 and 258:
such payments from existing operati
Page 259 and 260:
personnel who are paid from appropr
Page 261 and 262:
assignment to an advisory group wil
Page 263 and 264:
c. Transportation and Handling Perf
Page 265 and 266:
authorized under the criteria state
Page 267 and 268:
Program shipments, the cost is reim
Page 269 and 270:
075182 TRANSPORTATION OF MARINE COR
Page 271 and 272:
appropriations in support of TAD tr
Page 273 and 274:
g. Special Assignments. Special ass
Page 275 and 276:
TRAVEL REQUIREMENT FUNDED BY Guards
Page 277 and 278:
TRAVEL REQUIREMENT FINANCIAL RESPON
Page 279 and 280:
udget responsibility of the Militar
Page 281 and 282:
075186 TRAVEL AND TRANSPORTATION AL
Page 283 and 284:
to the next permanent CONUS duty st
Page 285 and 286:
075188 TRAVEL IN CONNECTION WITH RE
Page 287 and 288:
authority, and are accepted if such
Page 289 and 290:
(1) Common-Use Facility. A "common-
Page 291 and 292:
e provided by the host without reim
Page 293 and 294:
. Common-Service Activity. A common
Page 295 and 296:
MANAGEMENT MILITARY DEPARTMENT ACTI
Page 297 and 298:
tuition-free basis. The cost of suc
Page 299 and 300:
. Budget Policy (Change 63) (1) Bas
Page 301 and 302:
conditions directs the storage or m
Page 303 and 304:
. NCR Space. The Administrative Off
Page 305 and 306:
each military department. The amoun
Page 307 and 308:
activities providing support to Sta
Page 309 and 310:
for RRF ship activation should be d
Page 311 and 312:
. Intracontinental and field suppor
Page 313 and 314:
esources that support special opera
Page 315 and 316:
2. INTERNATIONAL BUDGET COSTS. Inte
Page 317 and 318:
Infrastructure appropriation. In or
Page 319 and 320:
fuel in a reasonable period of time
Page 321 and 322:
members. b. Exclusions. There will
Page 323 and 324:
(Change 66) issuance of DODD 1330.1
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estimated cost to deliver the contr
Page 327 and 328:
hand, is a part of the execution ph
Page 329 and 330:
. other production support services
Page 331 and 332:
However, the full cost of these ite
Page 333 and 334:
funded. The inclusion of recurring
Page 335 and 336:
programs until amortized. When prog
Page 337 and 338:
2. STANDARD DEFINITIONS. Standard d
Page 339 and 340:
Contractor Engineering and Technica
Page 341 and 342:
. Equipment Installation. The term
Page 343 and 344:
issuance of SECNAVINST 7040.6 and O
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075363 MAJOR EQUIPMENT OR COMPONENT
Page 347 and 348:
sent to a ship, an aircraft, a unit
Page 349 and 350:
procurement appropriation as the eq
Page 351 and 352:
successful development of the conce
Page 353 and 354:
1. CETS will not exceed the 12-mont
Page 355 and 356:
procurement, distribution, and repa
Page 357 and 358:
075371 INFORMATION TECHNOLOGY, AUTO
Page 359 and 360:
appropriations, as determined by th
Page 361 and 362:
udgeted in the procurement appropri
Page 363 and 364:
3. SCOPE OF SCN FUNDING a. Ship Equ
Page 365 and 366:
voluntarily and do not perform an o
Page 367 and 368:
Development, Test and Evaluation, N
Page 369 and 370:
is provided as project restrictions
Page 371 and 372:
liquidated damages assessed contrac
Page 373 and 374:
2. CONTINGENCY PROJECTS. Within the
Page 375 and 376:
and maintenance, with approval from
Page 377 and 378:
075387 DEMOLITION WORK 1. GENERAL D
Page 379 and 380:
military utility or cost reduction
Page 381 and 382:
2. GUIDANCE FOR BUDGET FORMULATION
Page 383 and 384:
provide financing to cover the cost
Page 385 and 386:
4. BUDGETING FOR TERMINATION LIABIL
Page 387 and 388:
operational suitability, identify n
Page 389 and 390:
and cost/effectiveness studies and
Page 391 and 392:
constructed under this section on p
Page 393 and 394:
n. Development Efforts Related to F
Page 395 and 396:
for doctrine, operational, or organ
Page 397 and 398:
integration, test, or evaluation ef
Page 399 and 400:
i. Low Rate Initial Production (LRI
Page 401 and 402:
studies and analyses eligible for p
Page 403 and 404:
applicable to MWR activities. The C
Page 405 and 406:
from those in Category A, primarily
Page 407 and 408:
Section II: BUDGET POLICY FOR OPERA
Page 409 and 410:
o. investment equipment in support
Page 411 and 412:
essential for the provision of exec
Page 413 and 414:
6. CHILD CARE. Naval facilities may
Page 415 and 416:
to prevent waste, loss and unauthor
Page 417 and 418:
5. RESPONSIBILITIES a. BUPERS (PERS
Page 419 and 420:
2. MILITARY CONSTRUCTION. Military
Page 421 and 422:
A Academy Gift and Museum Fund ....
Page 423 and 424:
ASN (Installations & Environment) (
Page 425 and 426:
Command support equipment .........
Page 427 and 428:
General ...........................
Page 429 and 430:
Port Services .....................
Page 431 and 432:
Interim contractor support (ICS) ..
Page 433 and 434:
Defense Health Program.............
Page 435 and 436:
Oceanography ......................
Page 437 and 438:
Programs, Major Future Years Defens
Page 439 and 440:
S Sailaway concept ................
Page 441 and 442:
In Kind ...........................
Page 443:
Utilities Appropriations, MCON ....
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