FINANCIAL MANAGEMENT POLICY MANUAL

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DEPARTMENT OF THE NAVY OFFICE OF THE ASSISTANT SECRETARY (FINANCIAL MANAGEMENT AND COMPTROLLER) 1000 NAVY PENTAGON WASHINGTON, D.C. 20350-1000 DEPARTMENT OF THE NAVY FINANCIAL MANAGEMENT POLICY MANUAL (NAVSO P-1000) CHANGE 67 The Department of the Navy Financial Management Policy Manual is hereby updated, as Change 67, to reflect a compendium of many recent policy and procedures changes. Instructions herein are issued for the information, guidance, and compliance of all persons in the Department of the Navy. Comments, questions and recommended changes to the Department of the Navy Financial Management Policy Manual should be addressed to: Office of the Assistant Secretary of the Navy (Financial Management and Comptroller) Budget Policy and Procedures Division (FMB-5) 1000 Navy Pentagon Washington, DC 20350-1000 703-693-6590 or DSN 223-6590 A brief of revisions and chronological list of prior changes appear on the following pages. A.T. CHURCH, Ill Rear Admiral, U.S. Navy %rector, Office of Budget
Brief of Revisions Following are the major changes in policy and procedures incorporated by Change 67 to the Department of the Navy Financial Management Policy Manual (DON FMPM): 1. 2. 3. 4. 5. 6. 7. 8. 9. 073002. Adds paragraph to provide Comptroller organizational and functional guidance, as governed by the 8 April 2002 SECNAVINST on “Comptroller Organizations”. 073302. Adds paragraph on the policy and procedures governing administration of expired and canceled accounts and adjustments thereto. 073303. Adds paragraph on the policy and procedures governing reimbursement for claims paid on behalf of the Department of the Navy from the Department of the Treasury Judgment Fund. 074005 and 075180. Revises paragraphs to reflect the disestablishment in FY 1997 of the Navy Management Fund. 074006,074700. Revises paragraph to reflect the merger of the U.S. Naval Academy Museum Fund into the US. Naval Academy General Gift Fund, as well as the merger of the Office of Naval Records and History Fund with the Department of the Navy General Gift Fund. 074101,074121,074141,074161. Revises paragraphs to include active and reserve cost categories of Defense Health Program accrual and partial dislocation allowance. 074361. Revises paragraph to change reference to information technology versus automated data processing equipment and to reflect the current line item structure of Budget Activity 7 of the OPN appropriation. 074401,075401. Revises paragraphs to incorporate updates to the titles and definitions of the RDT&E Budget Activities as well as provide information on the program element structure of the RDT&E appropriation. 074501,074521,075386. Revises paragraphs to reflect increased threshold for Minor Construction notification to $750,000 and increased limit for Minor Construction projects funded from operation and maintenance appropriations to $750,000. Also revises paragraph 074501 to clarifL that the authority to use maintenance or construction fimding for the acquisition of land is in Title 10, U.S. Code, Sections 2672a and 2673. Paragraph 075386 further revised to reflect change from the Real Property Maintenance (RPM) program to the Sustainment, Restoration and Modernization (SRM) program. 10.074542. Revises paragraph to incorporate the change to the reporting limit for general and flag officer’s quarters repair and maintenance from $25,000 to $35,000. ... 111
Page 1: UNCLASSIFIED DEPARTMENT OF THE NAVY
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 and 16: FINANCIAL MANAGEMENT POLICY MANUAL
Page 17 and 18: NAVSUP P-409 or P-437 using AUTODIN
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
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appointment of the ADA investigator
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also provided for research, develop
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SECNAVINST 7040.10 as to primary an
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elements of the FYDP structure. In
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is sent to the Office of the Comptr
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6. special duty assignment pay; 7.
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the President's annual budget. The
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6. basic pay, inactive duty trainin
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c. Special Training. Special traini
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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
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7000.14-R, Financial Management Reg
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programs to pay for potentially hig
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customers, to include the costs of
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. Ship Acquisition. The ship acquis
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g. Economy Act orders will be issue
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U.S. Code 2601. Under the provision
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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
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performed in connection with delive
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existing prior year orders may be a
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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
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a. Shelter/Subsistence · Galley -
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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/
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duties. Organizational clothing (wh
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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-
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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
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. NCR Space. The Administrative Off
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each military department. The amoun
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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
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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
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. other production support services
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However, the full cost of these ite
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funded. The inclusion of recurring
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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
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sent to a ship, an aircraft, a unit
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procurement appropriation as the eq
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successful development of the conce
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1. CETS will not exceed the 12-mont
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procurement, distribution, and repa
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075371 INFORMATION TECHNOLOGY, AUTO
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appropriations, as determined by th
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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
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Development, Test and Evaluation, N
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is provided as project restrictions
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liquidated damages assessed contrac
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2. CONTINGENCY PROJECTS. Within the
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and maintenance, with approval from
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075387 DEMOLITION WORK 1. GENERAL D
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military utility or cost reduction
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2. GUIDANCE FOR BUDGET FORMULATION
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provide financing to cover the cost
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4. BUDGETING FOR TERMINATION LIABIL
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operational suitability, identify n
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and cost/effectiveness studies and
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constructed under this section on p
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n. Development Efforts Related to F
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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
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applicable to MWR activities. The C
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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
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to prevent waste, loss and unauthor
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5. RESPONSIBILITIES a. BUPERS (PERS
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2. MILITARY CONSTRUCTION. Military
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A Academy Gift and Museum Fund ....
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ASN (Installations & Environment) (
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Command support equipment .........
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General ...........................
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Port Services .....................
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Interim contractor support (ICS) ..
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Defense Health Program.............
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Oceanography ......................
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Programs, Major Future Years Defens
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S Sailaway concept ................
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In Kind ...........................
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Utilities Appropriations, MCON ....
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