FINANCIAL MANAGEMENT POLICY MANUAL

modifications of equipment will be financed by operation and
maintenance finds of the systems commands.
(3) Replenishment of a COSBAL, and changes not associated with
new equipment installations or modifications, will be financed by
operation and maintenance funds of the activity, if the COSBAL is
accounted for as end use inventory or by the NWCF, if it is
accounted for as stock funded inventory.
d. Organizational and Intermediate Maintenance Level Aeronautical Shore
Maintenance Activities.
The Individual Material Readiness List (IMRL) provides support to
investment ground support equipment end-items. Intrinsically expense
material, issued with the investment end-item or equipment as defined
in subpar. a(4), is financed from the applicable investment
appropriation. The cost of expense items on the IMRL, when not
issued with the end-item of equipment, is financed by the Air Type
Commander, with distribution of funds to units providing
organizational and intermediate maintenance.
(Change 65)
075365 MILITARY TRAINING FACILITIES, EQUIPMENT
AND SUPPORT COSTS
1. GENERAL.
This paragraph provides the basis for determining funding responsibility
for facilities, equipment, publications and training aids required for the
training and instruction of military personnel of the Department of the
Navy (DON). Funding responsibility for training of foreign military
personnel is also discussed.
2. BUDGET POLICY.
a. Training Support Agency.
The training support agency is an office, command or headquarters
responsible for providing material and other forms of support to the
training agencies, and is assigned the following financial
responsibilities:
(1) provision of an initially usable item of training equipment
encompassing all investment and expense costs, for those items of
equipment which are normally funded for service use by the
agency, including procurement (except for collateral equipment
associated with military construction projects), modification,
modernization and initial spare parts and test equipment normally
issued with training equipment when furnished for service use.
The procurement of training equipment is budgeted in the same
Financial Management Policy
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