FINANCIAL MANAGEMENT POLICY MANUAL

unexpended balances, as well as the unpaid obligations, of all
appropriations and funds. The Treasury Department uses the report to
establish year-end balances, withdraw or restore funds as necessary and
close accounts when the statutory period following availability has passed.
The report, which meets the requirements of Section 1311 of Public Law
663, 83rd Congress (31 U.S. Code 1501), as well as other legal and
regulatory provisions, is submitted on the Year-End Closing Statement
(Treasury Department Form (TFS 2108)). The report is prepared,
certified, and forwarded to the Comptroller from the responsible office for
each appropriation or fund account, based on subsidiary certifications
from administering offices or suballocation holders as appropriate. The
reports for appropriation accounts for which CNO is responsible office are
prepared by N82 as staff for CNO. Copies of the report for all
appropriations, as certified by ASN(FM&C), are furnished to the offices,
bureaus, commands, and Headquarters, U.S. Marine Corps for use as the
source of amounts to be shown in prior year columns of financial reports,
budget status reports, apportionment and reapportionment schedules, and
budget schedules and statements.
(Change 61)
073103 REAPPORTIONMENT
A reapportionment is a request for a change to the latest approved
apportionment/reapportionment. Request for reapportionment requires the
same documentation as the initial apportionment and follows the same
channels for preparation and approval.
PART C: ALLOCATIONS AND OPERATING
BUDGETS
073200 DEFINITIONS
1. ALLOCATION.
An allocation is an authorization by a designated official of a component
of the Department of Defense, which makes funds available within a
prescribed amount to an operating agency. In the Department of the Navy,
allocations are made by the Comptroller to the head of the responsible
office for the appropriation or, if the Comptroller is the responsible office,
to the head of the administering office.
2. SUBALLOCATION.
A suballocation is a transfer or delegation to the head of another office,
bureau, or command of some portion of the authorization granted to an
allocation holder. When the administration of an appropriation is divided,
the allocation holder suballocates the entire amount of a budget activity, or
Financial Management Policy
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