FINANCIAL MANAGEMENT POLICY MANUAL

obligation of estimated collections. Included in this budget activity are
programs at Navy and Marine Corps installations. The fees collected are
spent on programs of aquatic weed control, trash fish control, seeding and
fertilization, habitat improvement (food and cover plots), and stocking of
fish and game.
3. ADMINISTRATION.
In accordance with established budgetary procedures, the Naval Facilities
Engineering Command (NAVFAC) submits an apportionment request to
the Office of Management and Budget (OMB) via the Comptroller and the
Under Secretary of Defense (Comptroller) (USD (C)) on an
Apportionment and Reapportionment Schedule (Obligation Basis) (DD
Form 1105) based on anticipated collections for Navy and Marine Corps
installations and unobligated collections. When approved by OMB, the
DD Form 1105 is returned through OUSD (C) to the Comptroller, who
forwards it, together with an approved Program/Fund Allocation
(NAVCOMPT Form 2058), stating all financial controls, jurisdiction, and
legal limitations, to NAVFAC. Upon receipt of an approved
apportionment, the Commander, NAVFAC, suballocates a portion of the
approved budget activity allocation to the Commandant of the Marine
Corps. Allotments are issued against the Navy portion of the authorization
only to Naval activities which have submitted a copy of their Cooperative
Plan to NAVFAC, wherein it is specified that the fees are to be collected
for the privilege of hunting and fishing on the named military reservation
or activity. Each allotment issued by NAVFAC provides a description of
purpose of the allotment, reflects a zero dollar amount, and contains the
restriction that fees collected will be utilized for no other purpose than the
protection, conservation, and management of fish and wildlife, and that
obligations for the fiscal year shall not exceed the total amount available
from collection fees.
(Change 45)
074724 NONAPPROPRIATED FUNDS
1. SCOPE.
Nonappropriated funds (NAF) are financial resources derived from
sources other than appropriated funds, such as dues, sales and profits from
operations of a nonappropriated fund instrumentally (NAFI). A
nonappropriated fund instrumentality is a fiscal entity that performs a
government function and produces NAF. This includes morale, welfare
and recreation (MWR) programs/activities, and certain resale and other
authorized organizations providing morale support services that operate
independently from MWR. Categories of MWR activities are listed in
par. 075500.
Financial Management Policy
2-126