FINANCIAL MANAGEMENT POLICY MANUAL

. Budget Policy
(Change 63)
(1) Basic Funding Policy. Headquarters, DoD Section 6 Schools
programs, budgets, and funds all costs for the operations of the
schools.
(2) Reimbursement Policy. Except those supply, equipment, and
services costs incurred through contracts with non-DoD agencies, DoD
Section 6 Schools should reimburse all facilities, logistics, and
administrative support costs to the host activity through support and
service agreements in accordance with DoD Directive 4000.19 and
DoD Directive 1400.16.
075208 DEFENSE LOGISTICS AGENCY
1. PURPOSE. This paragraph delineates basic guidance concerning financial
relations between the Department of the Navy (DON) and the Defense
Logistics Agency. (DLA).
2. BUDGET POLICY
a. General. The DON has financial relationships with DLA in several
major program areas. The policies and principles governing interservice
support (see par. 075361) are applicable to most DON relationships with
DLA. However, specialized arrangements have been established for
certain program relationships, as indicated in subpars. b,c, and d.
b. Disposal. DLA has administrative and funding responsibility for
Defense Property Disposal Activities, and support provided to these
activities is subject to reimbursement in accordance with policies stated in
par. 075202. Additional policy guidelines for reimbursement to DON for
expenses incurred in connection with the preparation for and the disposal
of personal property are contained in par. 075141.
c. Warehousing. The current issuance of DoD Directive 4145.19 states
that warehousing services provided to DLA will be funded on a commonservice
basis, except where such services are beyond the existing
capability of the performing activity and involve significant, unbudgeted
costs. In such cases, an exception is authorized, permitting the provision
of these services to be funded on a reimbursable basis.
d. Subsistence. DLA has developed the World-wide Integrated
Management of Wholesale Subsistence Program (WIMS), a totally
integrated subsistence management program that includes:
(1) world-wide management of wholesale subsistence stocks to the
consumer level;
Financial Management Policy
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