FINANCIAL MANAGEMENT POLICY MANUAL

Brief of Revisions
Following are the major changes in policy and procedures incorporated by Change 67 to the
Department of the Navy Financial Management Policy Manual (DON FMPM):
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073002. Adds paragraph to provide Comptroller organizational and functional guidance,
as governed by the 8 April 2002 SECNAVINST on “Comptroller Organizations”.
073302. Adds paragraph on the policy and procedures governing administration of
expired and canceled accounts and adjustments thereto.
073303. Adds paragraph on the policy and procedures governing reimbursement for
claims paid on behalf of the Department of the Navy from the Department of the
Treasury Judgment Fund.
074005 and 075180. Revises paragraphs to reflect the disestablishment in FY 1997 of
the Navy Management Fund.
074006,074700. Revises paragraph to reflect the merger of the U.S. Naval Academy
Museum Fund into the US. Naval Academy General Gift Fund, as well as the merger of
the Office of Naval Records and History Fund with the Department of the Navy General
Gift Fund.
074101,074121,074141,074161. Revises paragraphs to include active and reserve cost
categories of Defense Health Program accrual and partial dislocation allowance.
074361. Revises paragraph to change reference to information technology versus
automated data processing equipment and to reflect the current line item structure of
Budget Activity 7 of the OPN appropriation.
074401,075401. Revises paragraphs to incorporate updates to the titles and definitions
of the RDT&E Budget Activities as well as provide information on the program element
structure of the RDT&E appropriation.
074501,074521,075386. Revises paragraphs to reflect increased threshold for Minor
Construction notification to $750,000 and increased limit for Minor Construction projects
funded from operation and maintenance appropriations to $750,000. Also revises
paragraph 074501 to clarifL that the authority to use maintenance or construction fimding
for the acquisition of land is in Title 10, U.S. Code, Sections 2672a and 2673. Paragraph
075386 further revised to reflect change from the Real Property Maintenance (RPM)
program to the Sustainment, Restoration and Modernization (SRM) program.
10.074542. Revises paragraph to incorporate the change to the reporting limit for general
and flag officer’s quarters repair and maintenance from $25,000 to $35,000.
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