FINANCIAL MANAGEMENT POLICY MANUAL

commands or activities, prior to receipt by the Comptroller of specific
guidance from USD (C). As soon as the Department of Defense Planning
Guidance is available, the Comptroller issues a call for submission of
apportionment material to his office in sufficient time for review prior to
the submission to USD (C). Additionally, to assist in determining the
dollar needs by month prior to enactment of the annual appropriations, a
monthly phasing of the total of cumulative obligations for the period
October through March for both the direct and reimbursable programs of
general fund appropriations is included as part of the initial apportionment
request. Similar phasing for the OSD transfer accounts to the DON,
excluding the Military Assistance accounts, are required to be submitted to
the Comptroller. When the formal apportionment request is submitted
subsequent to passage of the appropriations act, the DD Form 1105 for
each appropriation must be accompanied by supporting schedules,
including a Proposed Financial Plan for Obligations, a Proposed Financial
Plan for Expenditures, and an Analysis of Reimbursements. Instructions
for preparation of the DD Form 1105 and the additional supporting
schedules are included in the Budget Guidance manual. Each
headquarters component responsible for preparation of any part of the
Apportionment Submission (either that required in the review prior to
enactment or that required after the enactment of the appropriation), calls
for participation by its component commands or by shore activities as
required.
3. REVIEW AND AUTHORIZATION.
As estimates flow from the shore activity to the headquarters level with
review, revision, and consolidation occurring at each level of command,
the latest guidance from appropriation/program sponsors and current
estimates of requirements are reflected in the decisions made. The process
of review of apportionment submissions within the Department of the
Navy is described in the Department of the Navy Budget Guidance
Manual. The Comptroller forwards the approved operating
budget/financial plan/apportionment estimates to OSD. OSD is concerned
with the substantive detail of the apportionment request as well as the
dollar levels; accordingly, decisions are based on evaluations of program
proposals (feasibility, desirability, priorities, timing, etc.) and procurement
and research and development line items. With respect to the latter items,
decision is required as to current release of funding authority or later
release pending further study of need and justification. At the conclusion
of this review process, determinations are made as to the approved funding
for the Military Departments with appropriate documentation of
obligational authority, based either on enacted appropriations or on a
CRA.
4. DOCUMENTATION OF OBLIGATIONAL AUTHORITY.
In addition to the approved DD Form 1105 (if received from the Office of
Financial Management Policy
1-8