FINANCIAL MANAGEMENT POLICY MANUAL

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RELATIONSHIP TO OTHER VOLUMES The DON FMPM provides a compendium of the requirements, principles, standards, systems, procedures and practices governing financial management as well as a discussion of organizational and appropriation responsibility for funding of particular types of costs and functions. Reference is made to the DON Budget Guidance Manual (BGM) as the authoritative source of detailed information and instructions with respect to formulation and presentation of the DON budget. Information formerly contained in Chapters 1 and 2 of the FMPM can now be found in Part 1 of the BGM as well as in the FMPM chapter on Budget Execution. The Joint Travel Regulation is also referenced as the source of detailed entitlement and funding data with respect to travel and related costs. Guidance promulgated in various volumes of the DOD Financial Management Regulations is referenced where appropriate. TABLE OF CONTENTS The organization of this volume is such as to make it possible to locate desired information easily by referring to the table of contents to the left of this window to determine a specific location. It is suggested that the reader follow the organization of the table of contents in locating desired information. Table of Contents pages have been included to assist readers in navigating this publication when printed locally. CHANGES Changes, numbered consecutively, are issued in the form of affected chapters reprinted in their entirety. When a paragraph is revised from the original issuance, a change number is indicated at the end of the paragraph on the bottom right-hand comer in parentheses. This number indicates the most recent change publication in which that paragraph's policy was revised. A chronology of change numbers with issuance dates and a list of chapters in force is included with the foreword of each issuance. The current text of the DON FMPM is also available in electronic form to interested parties. Recommended changes to the FMPM should be forwarded through appropriate channels to the OASN (FM&C) Budget Policy and Procedures Division (FMB-5), 1000 Navy Pentagon, Washington, D.C. 20350. Distribution The DON FMPM is available on the Internet at http://dbweb.secnav.navy.mil/FMB5/regmanmis.htm. Copies of the DON Financial Management Policy Manual (NAVSO P-l000) CD-ROM can be requisitioned from the Navy Inventory Control Point - Cog "I" Material, 700 Robbins Avenue Bldg 1, Philadelphia, PA 19111-5098 through normal supply channels in accordance with Financial Management Policy 2
NAVSUP P-409 or P-437 using AUTODIN, DAMES or MILSTRIP message format to DAAS Dayton, OH. Cite stock number 0512-LP-1013057. Financial Management Policy 3
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 and 14: Section VI: Interservice and Interd
Page 15: FINANCIAL MANAGEMENT POLICY MANUAL
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
Page 69 and 70:
c. Special Training. Special traini
Page 71 and 72:
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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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
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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:
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and special shore activities with e
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the Office of Management and Budget
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obligation adjustments and payments
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3. EXECUTION. a. General. PMC is co
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3. BUDGET ACTIVITY 2, APPLIED RESEA
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changes by the ONR Comptroller. 4.
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is designed to accelerate obligatio
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Congress, SECNAV must report to Con
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First two digits - Administering of
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project for an existing facility mu
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d. Operation and Maintenance Limita
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Section III: FAMILY HOUSING, NAVY A
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(8) restorations of dwelling unit o
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2275) also issued, as appropriate;
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eprogramming purposes and any repro
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estoration: Provided further, That,
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5. OPERATION AND MAINTENANCE. This
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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
Page 167 and 168:
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
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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
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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
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components are part of and function
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Group 13) are considered investment
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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
Page 217 and 218:
a. Shelter/Subsistence · Galley -
Page 219 and 220:
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/
Page 245 and 246:
duties. Organizational clothing (wh
Page 247 and 248:
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-
Page 291 and 292:
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
Page 303 and 304:
. NCR Space. The Administrative Off
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each military department. The amoun
Page 307 and 308:
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
Page 319 and 320:
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
Page 329 and 330:
. other production support services
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However, the full cost of these ite
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funded. The inclusion of recurring
Page 335 and 336:
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
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
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3. SCOPE OF SCN FUNDING a. Ship Equ
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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
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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
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provide financing to cover the cost
Page 385 and 386:
4. BUDGETING FOR TERMINATION LIABIL
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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
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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
Page 403 and 404:
applicable to MWR activities. The C
Page 405 and 406:
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
Page 415 and 416:
to prevent waste, loss and unauthor
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5. RESPONSIBILITIES a. BUPERS (PERS
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2. MILITARY CONSTRUCTION. Military
Page 421 and 422:
A Academy Gift and Museum Fund ....
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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) ..
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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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