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FINANCIAL MANAGEMENT POLICY MANUAL

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esources that support special operations programs are programmed and<br />

budgeted in Department of Defense appropriations; however, some resources<br />

are programmed and budgeted in the regular appropriations of the Military<br />

Departments. Responsibility for each type of funding is assigned as follows.<br />

2. FUNDING RESPONSIBILITY. COMSOC is responsible for<br />

programming, budget formulation and budget execution for all resources to<br />

support special operations except as specified below.<br />

a. The Department of the Navy (DON) will budget and execute resources<br />

for military personnel assigned to Special Operations in the Military<br />

Personnel, Navy and Reserve Personnel, Navy appropriations.<br />

b. DON will program, budget and execute resources in the Operation and<br />

Maintenance, Navy and the appropriate Navy procurement appropriations<br />

for the following support of special operations forces:<br />

(1) Common and administrative base support services as defined in<br />

paragraph 075123<br />

(2) Common items in allowance charges<br />

(3) Common spares<br />

(4) Common boat alterations and modifications to craft, vehicles and<br />

equipment<br />

(5) Other common usage items such as standard Navy<br />

communications equipment and intelligence systems and devices<br />

(6) Individual entry-level training and required professional and<br />

leadership training such as Service schools, advanced Service schools<br />

and the Service College<br />

The word "common" in paragraphs 2.b.2-5, when used in conjunction with<br />

equipment, services or programs, refers to items common throughout the<br />

Navy. Equipment, materials, supplies and services required for special<br />

operations mission support for which there is no broad conventional force<br />

requirement (called "SO-peculiar") are funded by COMSOC.<br />

3. AUTHORITY. The provisions of this section are governed by a<br />

Memorandum of Agreement between the United States Navy and United<br />

States Special Operations Command dated 24 August 1994, and are subject to<br />

change only upon revision of this agreement.<br />

(Change 64)<br />

Financial Management Policy<br />

3-117

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