FINANCIAL MANAGEMENT POLICY MANUAL

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new obligations for environmental restoration, property management and disposal, and other caretaker costs at closed or realigned installations and for the purpose of recording, adjusting and liquidating obligations properly chargeable to the account under Title 31, U.S. Code, Section 1553. (Change 67) 074561 STRUCTURE AND CONTENT 1. GENERAL. The Base Realignment and Closure (BRAC) appropriation is divided into categories in order to provide a means for budget formulation and execution of the appropriation. The following paragraphs briefly describe the categories within the BRAC appropriation. 2. MILITARY CONSTRUCTION. This category provides for the construction of new facilities, the construction of improved/rehabilitated facilities, conjunctively-funded construction, minor construction, acquisition of land, and planning and design. These costs will be identified by project and will be specifically budgeted against the BRAC appropriation. 3. FAMILY HOUSING. This category provides for Family Housing construction, planning and design, and Family Housing operations. The construction portion finances construction of new housing units, construction of improved/rehabilitated housing units, and acquisition of land. The operations portion finances one-time costs for services, utility projects, and maintenance. 4. ENVIRONMENTAL. This category provides for environmental studies, compliance, and installation restoration. Environmental studies are prepared at closing, realigning, and receiving sites to comply with the National Environmental Policy Act (NEPA) and other related environmental laws. Environmental compliance includes those non-routine and non-recurring actions required to carry out a closure or realignment and which are necessary to achieve compliance with Federal, State and Local environmental laws, regulations, and enforceable agreements. Environmental installation restoration, for the closing installation, is for efforts that would normally be funded through the Defense Environmental Restoration Account (DERA) program, to include investigation and cleanup of contamination from hazardous substances, pollutants, and contaminants associated with past operations. Financial Management Policy 2-99
5. OPERATION AND MAINTENANCE. This category provides funding for civilian severance pay; civilian Permanent Change of Station (PCS); property/facility layaway; transportation of things; real property maintenance; program management; real estate disposal; caretaker costs; BOS extraordinary overhead fluctuations; other one-time implementation costs and land sales costs. For realigning or closing activities, this category also finances operation and maintenance type costs normally funded by the Navy Working Capital Fund (NWCF), and Nonappropriated Funds (NAF). 6. MILITARY PERSONNEL. This category provides only for Permanent Change of Station moves that are directly related to closure or realignment actions. 7. OTHER. This category finances investment items normally funded from procurement or other funds, including NWCF capital purchases. This category includes procurement costs and operation and maintenance type costs at activities normally funded with Research, Development, Test and Evaluation, Navy (RDT&E,N). 8. HOMEOWNER'S ASSISTANCE PROGRAM (HAP). This category provides some monetary relief for eligible federal personnel, both military and civilian, faced with losses on the sale of their primary residence as a result of the closure of an installation, in whole or in part. The U.S. Army Corps of Engineers is the program administrator and determines whether a housing market is depressed, creating the potential for financial loss exists due to the sale of a home given market trends. 9. LAND SALES REVENUE. This category identifies preliminary estimates of revenue to be collected based on assumptions that land will be sold at fair market value unless a valid McKinney Act request, reversion clause, or other initiative preempts sale of property. The proceeds resulting from the transfer or disposal of property or facilities due to the BRAC process shall be deposited as a reimbursement into the BRAC account, which is available to the DON. (Change 64) 074562 BUDGET FORMULATION 1. GENERAL. Base closure costs will be budgeted in one of the categories listed in paragraph 074561 based on the purpose for which the funds are to be used and the existing thresholds governing other Department of the Navy Financial Management Policy 2-100
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UNCLASSIFIED DEPARTMENT OF THE NAVY
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Brief of Revisions Following are th
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22.075322. Revises paragraph to pro
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Change Numbers And Issuance Dates C
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074005 Management Funds............
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074562 Budget Formulation .........
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Section VI: Interservice and Interd
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FINANCIAL MANAGEMENT POLICY MANUAL
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NAVSUP P-409 or P-437 using AUTODIN
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apportionment requests for appropri
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2. TEMPORARY LAPSE IN APPROPRIATION
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military functions covered by the a
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commands or activities, prior to re
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appropriation level, prepared on an
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other subdivision of the appropriat
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intention that they be considered a
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newly authorized. Distribution of a
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increasing the allotment or for imp
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Chiefs of Staff, and to activities
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claimant financial authority made a
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authorized by the agent will be sig
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a. Military Personnel: Cumulative i
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upward obligation adjustments durin
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Appropriation Program, Project and
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each account being charged; or the
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7. Sources. Additional information
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appointment of the ADA investigator
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also provided for research, develop
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SECNAVINST 7040.10 as to primary an
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elements of the FYDP structure. In
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is sent to the Office of the Comptr
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6. special duty assignment pay; 7.
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the President's annual budget. The
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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
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deposits, gratuities, permanent cha
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extended active duty, including eme
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Reserve Personnel, Marine Corps (RP
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3. BUDGET ACTIVITY 2, OTHER TRAININ
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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
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AG's program value. Reprogramming b
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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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Page 111 and 112: 2. Extended Period of the Appropria
Page 113 and 114: with the expressed desires of Congr
Page 115 and 116: 3. EXECUTION a. Program-Year Concep
Page 117 and 118: 2. BUDGET ACTIVITY 1, NAVY AMMUNITI
Page 119 and 120: 074360 SCOPE 1. GENERAL. Section V:
Page 121 and 122: and special shore activities with e
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Page 127 and 128: 3. EXECUTION. a. General. PMC is co
Page 129 and 130: 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
Page 135 and 136: Congress, SECNAV must report to Con
Page 137 and 138: First two digits - Administering of
Page 139 and 140: project for an existing facility mu
Page 141 and 142: d. Operation and Maintenance Limita
Page 143 and 144: Section III: FAMILY HOUSING, NAVY A
Page 145 and 146: (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: estoration: Provided further, That,
Page 155 and 156: After Mission Ceases BOS BRAC or O&
Page 157 and 158: applies to both direct funded and N
Page 159 and 160: 2. FUND MANAGEMENT. All cash, funct
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Page 163 and 164: 7000.14-R, Financial Management Reg
Page 165 and 166: programs to pay for potentially hig
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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
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Page 183 and 184: 074727 KAHO'OLAWE ISLAND CONVEYANCE
Page 185 and 186: 074741 MILITARY ASSISTANCE (TRANSFE
Page 187 and 188: eceives full reimbursement for cost
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Page 191 and 192: automatic reimbursement authority a
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Page 197 and 198: Chapter 3 FINANCIAL RESPONSIBILITY
Page 199 and 200: components are part of and function
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h. Procurement/Production Program C
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one of three ways, as prescribed in
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5. CHANGING BASIS OF SUPPORT a. Tim
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3. POLICY. Functional transfers sho
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year and budget year columns of the
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eal property. The activity with the
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075122 SIGNIFICANT COSTS Costs to t
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a. Shelter/Subsistence · Galley -
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SPECIAL CIRCUMSTANCES IN SUPPORT RE
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activities, in this instance, are n
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number of cars to be used related t
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funding responsibility of the Naval
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. Cognizance Symbol 0I. Cognizance
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connection with assignment to and d
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Services Administration, Part 101-4
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. Organizational Component. The ter
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or Head Quarters, U.S. Marine Corps
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075147 LONG-TERM TRAINING AND EDUCA
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c. Boats. Boats are water-borne non
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etc.) is also chargeable to that ac
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to the major claimant having lease/
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duties. Organizational clothing (wh
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c. Waived Costs. Costs of support t
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(Change 63) c. Staffing. Civilian p
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and, therefore, is funded by COMNAV
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y the activity that provides the se
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(7) Nonscope Claims. By 10 U.S.C. 2
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such payments from existing operati
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personnel who are paid from appropr
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assignment to an advisory group wil
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c. Transportation and Handling Perf
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authorized under the criteria state
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Program shipments, the cost is reim
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075182 TRANSPORTATION OF MARINE COR
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appropriations in support of TAD tr
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g. Special Assignments. Special ass
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TRAVEL REQUIREMENT FUNDED BY Guards
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TRAVEL REQUIREMENT FINANCIAL RESPON
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udget responsibility of the Militar
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075186 TRAVEL AND TRANSPORTATION AL
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to the next permanent CONUS duty st
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075188 TRAVEL IN CONNECTION WITH RE
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authority, and are accepted if such
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(1) Common-Use Facility. A "common-
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e provided by the host without reim
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. Common-Service Activity. A common
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MANAGEMENT MILITARY DEPARTMENT ACTI
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tuition-free basis. The cost of suc
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. Budget Policy (Change 63) (1) Bas
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conditions directs the storage or m
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. NCR Space. The Administrative Off
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each military department. The amoun
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activities providing support to Sta
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for RRF ship activation should be d
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. Intracontinental and field suppor
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esources that support special opera
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2. INTERNATIONAL BUDGET COSTS. Inte
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Infrastructure appropriation. In or
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fuel in a reasonable period of time
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members. b. Exclusions. There will
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(Change 66) issuance of DODD 1330.1
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estimated cost to deliver the contr
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hand, is a part of the execution ph
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. other production support services
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However, the full cost of these ite
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funded. The inclusion of recurring
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programs until amortized. When prog
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2. STANDARD DEFINITIONS. Standard d
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Contractor Engineering and Technica
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. Equipment Installation. The term
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issuance of SECNAVINST 7040.6 and O
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075363 MAJOR EQUIPMENT OR COMPONENT
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sent to a ship, an aircraft, a unit
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procurement appropriation as the eq
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successful development of the conce
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1. CETS will not exceed the 12-mont
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procurement, distribution, and repa
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075371 INFORMATION TECHNOLOGY, AUTO
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appropriations, as determined by th
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udgeted in the procurement appropri
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3. SCOPE OF SCN FUNDING a. Ship Equ
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voluntarily and do not perform an o
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Development, Test and Evaluation, N
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is provided as project restrictions
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liquidated damages assessed contrac
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2. CONTINGENCY PROJECTS. Within the
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and maintenance, with approval from
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075387 DEMOLITION WORK 1. GENERAL D
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military utility or cost reduction
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2. GUIDANCE FOR BUDGET FORMULATION
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provide financing to cover the cost
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4. BUDGETING FOR TERMINATION LIABIL
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operational suitability, identify n
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and cost/effectiveness studies and
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constructed under this section on p
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n. Development Efforts Related to F
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for doctrine, operational, or organ
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integration, test, or evaluation ef
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i. Low Rate Initial Production (LRI
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studies and analyses eligible for p
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applicable to MWR activities. The C
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from those in Category A, primarily
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Section II: BUDGET POLICY FOR OPERA
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o. investment equipment in support
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essential for the provision of exec
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6. CHILD CARE. Naval facilities may
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to prevent waste, loss and unauthor
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5. RESPONSIBILITIES a. BUPERS (PERS
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2. MILITARY CONSTRUCTION. Military
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A Academy Gift and Museum Fund ....
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ASN (Installations & Environment) (
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Command support equipment .........
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General ...........................
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Port Services .....................
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Interim contractor support (ICS) ..
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Defense Health Program.............
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Oceanography ......................
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Programs, Major Future Years Defens
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S Sailaway concept ................
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In Kind ...........................
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Utilities Appropriations, MCON ....
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