FINANCIAL MANAGEMENT POLICY MANUAL

etirement. (Military personnel costs will be priced at the
composite standard military pay rate.) Direct costs include labor,
material, minor construction, utilities, equipment, supplies and any
other resources damaged or consumed during testing or maintained
for a particular user. Indirect costs include management and other
costs normally not identifiable to a particular program. The
computation and application of indirect costs will be documented
by each activity and be available to the user.
d. Institutional Funding. The management command of each Department
of the Navy activity which operates under the uniform funding policy will
budget for and fund, under the Research, Development, Test and
Evaluation, Navy appropriation (RDT&EN), the activity's indirect costs
(including minor construction and investment items of a general nature)
which are not chargeable to users on a direct cost basis. However, indirect
costs of the Atlantic Fleet Weapons Training Facility (AFWTF) should be
budgeted and funded under the Operation and Maintenance, Navy
appropriation for expenses and the Other Procurement, Navy and Military
Construction, Navy appropriations for applicable investments.
Institutional funding for AFWTF should include those costs necessary for
utilization of the facility by the operating forces within the claimancy of
the Commander, U.S. Atlantic Fleet.
3. SOURCE DOCUMENTS. Responsibilities, scheduling policy, and
additional funding guidance are contained in the current issuance of DoD
Directive 3200.11 and Chapter 12 of DoD 7000.14R, DoD Financial
Management Regulation, Volume 11A.
(Change 66)
075207 DEPENDENT SCHOOLS
1. OVERSEAS DEPENDENT SCHOOLS.
a. Departmental Responsibilities. Under the policy guidance of the
Assistant Secretary of Defense (Force Management & Personnel)
(ASD(FM&P)), the Department of Defense Dependents Schools
(DoDDS) are responsible for providing quality education from prekindergarten
through grade 12 for eligible minor dependents of U.S.
military and DoD civilian personnel stationed overseas. The
organizational structure of DoDDS consists of a Headquarters (Office of
Dependents' Education in Washington, D.C.), 3 Regions (Atlantic, Pacific,
and Panama), and 10 Districts (7 in the Atlantic region, 2 in the Pacific,
and 1 in Panama).
b. Student Tuition Policy.
(1) DoD Students. All dependents of DoD military and civilian
personnel attend either a service-operated school or other school on a
Financial Management Policy
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