FINANCIAL MANAGEMENT POLICY MANUAL

apportionment requests for appropriated and revolving funds as prescribed
by the Director of the Office of Management and Budget and the Under
Secretary of Defense (Comptroller) and for allocating the apportioned
funds in such manner as not to be in excess of the available amounts,
maintaining appropriate accounting records, and reporting on the basis of
those records. The Secretary of the Navy has assigned the responsibility
for allocation of funds and administration of apportionments to the
Comptroller of the Navy (Navy Regulations, 1990, par. 0323). The
Comptroller allocates funds to the Chief of Naval Operations, to the
Commandant of the Marine Corps, or to other responsible officials within
the Department of the Navy, each of whom is required to exercise
effective control of financial operations within the procedures and systems
established by the Comptroller. The Comptroller also has the
responsibility, vested in the Director, Office of Budget, for the continuous
review of rates of obligation and expenditure of appropriated funds,
including the consideration and review of reprogramming proposals, and
for the submission of reports to the Secretary of Defense, the Office of
Management and Budget, and the Treasury Department regarding the
status of appropriations and apportionments.
(Change 30)
073002 COMPTROLLER ORGANIZATIONS
1. In order to support sound financial management and prevent violation
of the Antideficiency Act, the Department of the Navy has established
policies and procedures governing the establishment, organization
placement, and responsibilities of comptrollers. Detailed information
relating to Comptroller Organizations is contained in SECNAVINST
7000.27 and is available at http://neds.nebt.daps.mil/Directives.
(Change 67)
073003 PROCEDURES FOR ESTABLISHING
AVAILABILITY
1. PRIOR TO APPROPRIATION ENACTMENT
a. General.
Provisions of the Congressional Budget and Impoundment Control Act
of 1974 (P.L. 94-344) require the Congress to pass the annual
appropriations acts by 1 October. In the event an act has not been
passed by this time, the Congress provides funding authority through a
Continuing Resolution Authority (CRA) making interim
appropriations available. The intent of the CRA is to provide funds to
maintain operations at a rate necessary for the orderly continuation of
activities until regular appropriations are enacted. The CRA language
normally provides for the amounts the Congress deems necessary to
Financial Management Policy
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