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FINANCIAL MANAGEMENT POLICY MANUAL

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applies to both direct funded and Navy Working Capital Fund (NWCF)<br />

activities.<br />

4. NONAPPROPRIATED FUND (NAF) ACTIVITIES.<br />

All NAF activities undergoing base closure actions are authorized base<br />

closure funding and may compete with all other DON programs for<br />

funding from the BRAC account. Included are costs affecting<br />

nonappropriated funded personnel, such as civilian severance pay, civilian<br />

permanent change of station, outplacement assistance, and transportation<br />

of things, which are the direct result of base closure decisions. This does<br />

not preclude NAF funds from augmenting base closure funds for any costs<br />

resulting from base closure actions. NAF BRAC requirements may also<br />

be augmented with appropriated funds of the management command, as<br />

identified in subparagraph 3, for closure costs that are comparable to those<br />

of direct-funded activities.<br />

5. ADVANCE PLANNING.<br />

Prior to the completion of the statutory Base Closure Commission process,<br />

no action can be taken to carry out a proposed base closure effort.<br />

However, advance planning that is within the current scope and<br />

responsibilities of normal continuing government business for bases that<br />

are included in the list provided to the Congress by the President may be<br />

funded by the regular appropriation that normally finances the effort. The<br />

associated costs should not be reported as BRAC costs. In other words, no<br />

BRAC funds may be used to fund any closure or realignment efforts prior<br />

to Congressional approval of the recommendations.<br />

(Change 64)<br />

074564 BUDGET ACTIVITY SUBHEADS<br />

The Base Realignment and Closure (BRAC) appropriations are appropriated<br />

to the Department of Defense (DoD) who subsequently allocates these funds<br />

to the Department of the Navy (DON). The DON uses different subheads<br />

than those used by DoD in order to better track obligations and expenditures.<br />

The first subdivision under the appropriation is the subhead. The BRAC<br />

appropriations four-digit subhead numbering system identifies the following<br />

data elements:<br />

For STARS users:<br />

First digit - Major Claimant Identifier (MCI)<br />

Second digit - Navy Program Code (NPC)<br />

Last two digits - for claimant use<br />

For other system users (including STARS-FL, NASCAM, FRAM):<br />

Financial Management Policy<br />

2-104

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