FINANCIAL MANAGEMENT POLICY MANUAL

appropriation level, prepared on an Appropriation Status by Fiscal
Year Program and Subaccounts (DD Form 1002). These reports are
prepared monthly by the responsible office for each appropriation in
accordance with Comptroller instructions and implementing directives
of other headquarters components. The Director, Fiscal Management
Division (N82) prepares the reports for Navy appropriations for which
CNO is designated as responsible office. Subsidiary reports, often
using the same forms, are prepared by administering offices and
forwarded to the responsible office for its use in preparing a
consolidated report for the appropriation. Upon receipt of all reports,
the Office of Budget (FMB), on behalf of the Comptroller, coordinates
the total Department of the Navy reports and forwards them to OSD,
OMB, Congressional Budget Office, and the House Appropriations
Committee.
b. Special Procedures.
Prior to enactment of appropriations when operating under the
authority of a CRA, the amounts of temporary warrants will be
reflected on line 1A of DD Form 1176 each month beginning with
October reports. Concurrently, the DD Form 1002 reports will be
prepared on the basis of detailed authorizations allocated by
Program/Fund Allocation (NAVCOMPT Form 2058) with a one-line
adjustment at the appropriation level reducing, if necessary, to the
level authorized by the temporary warrants the total available for
obligation and commitment. (In the absence of a temporary warrant,
adjust to the amount entered on line 1A of the related DD Form 1176.)
Such adjustment is identified as "Unallocated NAVCOMPT Reserve"
in column a, and appropriate minus amounts will be entered in
columns b, c, d, and i. The summary totals at the end of the report are
in the following format:
Subtotal Direct Program
Unallocated NAVCOMPT Reserve
Total Direct Program
Total Reimbursable Program
Undistributed Disbursements
Total FY___, Appropriation Title.
2. YEAR-END CLOSING STATEMENT.
An annual report is prepared by the Comptroller's staff for the Treasury
Department and submitted to OSD under the certification of the Assistant
Secretary of the Navy (Financial Management and Comptroller)
(ASN(FM&C)) as to the end-of-year (30 September) unobligated and
Financial Management Policy
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