FINANCIAL MANAGEMENT POLICY MANUAL

continue operations in support of projects or activities until
appropriation bills can be enacted. Based on the CRA and the
Department of the Navy request, the Treasury Department prepares
temporary appropriation warrants which are forwarded to the
Department of the Navy as certification that the specified amounts are
available for commitment, obligation, and expenditure against the
direct budget programs. Specific rates of obligation are prescribed by
the Secretary of Defense as required by 10 U.S. Code 2204.
Customarily, an integral part of the obligation rates so prescribed is a
listing of approved items or programs for which obligational authority
is released. The listing also reflects items or programs for which
obligational authority is restricted or prohibited. The Under Secretary
of Defense (Comptroller) (USD(C)) allocates funds at a level of
availability which, at the appropriation total, conforms to the most
restrictive amount established thus far in the allocation process by
either temporary warrants, rates of obligation, or approved restricted
lists. Carry-over apportionments of multiple-year and continuing
appropriations also are continued by the Secretary of Defense for
obligations at a rate necessary to support approved programs for which
apportionments were made in the preceding fiscal year. Heads of
appropriate responsible components are authorized to suballocate
funds, issue allotments and such other funding documents as necessary
within funding grants, limitations, and policies expressed by the
USD(C). See par. 073201 for procedures applicable to continuation of
financial operations under authority of a CRA.
b. Congressional Prerogatives.
The House Appropriations Committee has stated its philosophy
underlying the apparent broad grant of funding authority under a CRA
in part:
"Without laying down any hard and fast rules and short of
encumbering administrative processes with detailed fiscal controls,
the Committee nonetheless thinks that to the extent reasonably
possible, departments and agencies should avoid the obligations of
funds for specific budget line items or program allocations, on
which congressional committees have expressed strong criticism,
at rates which unduly impinge upon discretionary decisions
otherwise available to the Congress. Otherwise, it may become
necessary to curtail the interim flexibility now provided in
continuing resolutions - a procedure which over the years has
generally served its purpose rather satisfactorily."
Operating officials must take administrative actions in consonance
with limitations on rates of obligation while operating under a CRA.
Financial Management Policy
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