FINANCIAL MANAGEMENT POLICY MANUAL

Navy Working Capital Fund (NWCF) operations of activities such as
the Public Works Centers, the cost of accident repairs to equipment is
included in user rates or is charged to the customer activity having
custody of the equipment at the time of the accident. Public works
activities that are not financed under NWCF do not to include the cost
of accident repairs to equipment in user rates. At such activities, the
cost of accident repairs to equipment is absorbed in the command
operating budget. However, when a private party is liable for damage
to Department of the Navy equipment, the cost of accident repairs is
recovered from the private party. Such collections applicable to repair
work performed by NWCF activities are deposited to the credit of the
NWCF. The amounts recovered by non-NWCF activities are credited
to the miscellaneous receipts account of the Treasury. The repair work
may be performed commercially and payment for the cost of repairs
made by the private party to the performing commercial activity in lieu
of payment to the Government.
d. Real Property Maintenance and Repairs.
The public works activity performs the real property maintenance and
repairs subject to reimbursement on a job cost, fixed-rate, or fixedprice
basis by the customer activity from its operating budget.
e. Local Household Moves.
The cost of work in connection with the local moves that is performed
by public works centers is reimbursable in accordance with the
provisions of par. 075180. The cost of work such as packing, crating,
unpacking, uncrating, and local hauling of household goods when
performed by station forces of a public works "lead activity" is
absorbed by the performing activity.
f. Railroad Systems
(1) Where Government Locomotives Are Part of System.
The public works activity initially finances all railroad system
maintenance and operating costs including Government
locomotives and their crews. Costs will be recovered on the basis
of established car-spotting rates. Separate rates will be established
if the system includes both commercial switching and Government
locomotives. Spotting and respotting required by consignee
activities on a complex will be budgeted and funded for by the
consignee.
(2) Where Government Locomotives Are Not Part of System.
The public works activity initially finances all railroad system
maintenance costs. Costs will be recovered on the basis of
established car usage rates, i.e., based on an estimate of the total
Financial Management Policy
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