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FINANCIAL MANAGEMENT POLICY MANUAL

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RELATIONSHIP TO OTHER VOLUMES<br />

The DON FMPM provides a compendium of the requirements, principles, standards,<br />

systems, procedures and practices governing financial management as well as a<br />

discussion of organizational and appropriation responsibility for funding of particular<br />

types of costs and functions. Reference is made to the DON Budget Guidance<br />

Manual (BGM) as the authoritative source of detailed information and instructions<br />

with respect to formulation and presentation of the DON budget. Information<br />

formerly contained in Chapters 1 and 2 of the FMPM can now be found in Part 1 of<br />

the BGM as well as in the FMPM chapter on Budget Execution. The Joint Travel<br />

Regulation is also referenced as the source of detailed entitlement and funding data<br />

with respect to travel and related costs. Guidance promulgated in various volumes of<br />

the DOD Financial Management Regulations is referenced where appropriate.<br />

TABLE OF CONTENTS<br />

The organization of this volume is such as to make it possible to locate desired<br />

information easily by referring to the table of contents to the left of this window to<br />

determine a specific location. It is suggested that the reader follow the organization of<br />

the table of contents in locating desired information.<br />

Table of Contents pages have been included to assist readers in navigating this<br />

publication when printed locally.<br />

CHANGES<br />

Changes, numbered consecutively, are issued in the form of affected chapters<br />

reprinted in their entirety. When a paragraph is revised from the original issuance, a<br />

change number is indicated at the end of the paragraph on the bottom right-hand<br />

comer in parentheses. This number indicates the most recent change publication in<br />

which that paragraph's policy was revised. A chronology of change numbers with<br />

issuance dates and a list of chapters in force is included with the foreword of each<br />

issuance.<br />

The current text of the DON FMPM is also available in electronic form to interested<br />

parties.<br />

Recommended changes to the FMPM should be forwarded through appropriate<br />

channels to the OASN (FM&C) Budget Policy and Procedures Division (FMB-5),<br />

1000 Navy Pentagon, Washington, D.C. 20350.<br />

Distribution<br />

The DON FMPM is available on the Internet at<br />

http://dbweb.secnav.navy.mil/FMB5/regmanmis.htm. Copies of the DON Financial<br />

Management Policy Manual (NAVSO P-l000) CD-ROM can be requisitioned from<br />

the Navy Inventory Control Point - Cog "I" Material, 700 Robbins Avenue Bldg 1,<br />

Philadelphia, PA 19111-5098 through normal supply channels in accordance with<br />

Financial Management Policy<br />

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