FINANCIAL MANAGEMENT POLICY MANUAL

udget activity, and the last two identify the reimbursable program
classification.
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PART J: TRANSFER ACCOUNTS
074900 TRANSFER ACCOUNTS
The DON receives resources from other DOD accounts. A complete list is
available in the current Department of Defense Appropriations Act. The
following accounts provide funding to DON activities through the transfer of
funds into DON appropriations:
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074901 DRUG INTERDICTION AND COUNTER-DRUG
ACTIVITIES, DEFENSE
This is a transfer account that supports various Department of Defense
counter-drug programs. Funds are transferred for military pay of reservists,
operation and maintenance, procurement, and research and development
activities that perform the drug interdiction and counter-drug mission. Funds
are to remain available until transferred, and remain available for the same
purpose and same time period as the appropriations to which transferred.
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074902 ENVIRONMENTAL RESTORATION, NAVY
This is a transfer account that funds environmental restoration, reduction and
recycling of hazardous waste, removal of unsafe buildings and debris, or
similar purpose. Funds are to remain available until transferred, and remain
available for the same purpose and same time period as the appropriations to
which transferred.
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074903 OVERSEAS CONTINGENCY OPERATIONS
TRANSFER FUND
This is a transfer account that provides for expenses directly related to
Overseas Contingency Operations being conducted by United States military
forces. Funds may be transferred to military personnel accounts, operation
and maintenance accounts, Defense Health Program accounts, procurement
accounts, research and development accounts, and to working capital funds.
Funds are to be merged with and remain available for the same purpose and
same time period as the appropriation to which transferred.
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Financial Management Policy
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