FINANCIAL MANAGEMENT POLICY MANUAL

074741 MILITARY ASSISTANCE (TRANSFERS TO NAVY)
- ADMINISTRATION
1. FUNDING.
The two basic types of funding under the appropriation Military
Assistance (Transfers to Navy) (MA) are direct citation and contract
authority. Budget submissions are under the following four limitation
suffix symbols:
.001 MAP General Costs (less administrative expenses),
.002 MAP Country Programs,
.003 MAP Administrative Expenses,
.004 MAP Authorization under Section 506(a), Foreign Assistance Act
of 1961 (Unfunded MAP authority).
2. BUDGET ACTIVITIES.
The MA appropriation includes the following budget activities:
a. material programs,
b. delivery programs,
c. reserve for Defense cooperation agreements,
d. general costs.
3. BUDGET PREPARATION.
a. Administration and Supply Operations.
Annual budget calls are issued for the administration and supply
operations budget activities by the Comptroller, Defense Security
Assistance Agency (DSAA), to the Assistant Secretary of the Navy
(Financial Management and Comptroller) (ASN(FM&C)) in
accordance with the Security Assistance Management Manual
(SAMM), DoD 5105.38-M, Part II, Chapter G. The call is passed to
the Chief of Naval Operations (CNO). The CNO implements the
budget call to the Commandant of the Marine Corps, the Commander,
Pacific (COMPAC), and other command elements, as appropriate.
The current issuance of OPNAVINST 4900.31 provides additional
information to be used in budget preparation. The required formats
with narrative justification, which are received from the various
command elements, are reviewed for accuracy and compliance with
budget guidance. The budgets are then summarized and assembled for
submission to DSAA via the Comptroller. Budget reviews are
conducted by DSAA to establish funding plans for current year budget
execution as well as for development of budget year requests. The
Financial Management Policy
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