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FINANCIAL MANAGEMENT POLICY MANUAL

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(4). Marine Corps and Coast Guard.<br />

The maintenance, repair, and modification of cryptographic<br />

devices performed by Marine Corps and Coast Guard units are the<br />

funding responsibility of the Marine Corps and Coast Guard,<br />

respectively.<br />

d. Technical-Consultative Assistance and Non-Navy Stock Account Repair<br />

Parts.<br />

Technical-consultative assistance and non-Department of the Navy<br />

Stock Account repair parts are budgeted and funded from resources<br />

made available to SPAWAR within the O&M,N account. The non-<br />

Navy Stock Account repair parts will be provided to requiring<br />

activities on a nonreimbursable basis.<br />

(Change 48)<br />

075370 AERIAL TARGETS<br />

Aerial Targets should be funded in the same manner as any other ancillary end<br />

item used in support of a major program. Program identification and related<br />

funding for aerial targets (drones or other types) will be in accordance with<br />

the following:<br />

1. development of aerial targets - to be identified with and funded as a<br />

research, development, test and evaluation (RDT&E) cost;<br />

2. procurement and/or augmentation of aerial targets solely related to<br />

missiles under development, including test and evaluation - to be<br />

identified with and funded as an RDT&E cost;<br />

3. procurement and/or general augmentation of aerial targets having<br />

general application for fleet operational use in training or evaluation and<br />

for development purposes, including test and evaluation - to be funded by<br />

the appropriation which normally funds the procurement for fleet<br />

operational use;<br />

4. technical augmentation of an aerial target procured for fleet operational<br />

use in training or evaluation to meet the requirements of a specific missile<br />

under development, including test and evaluation - to be identified with<br />

and funded as an RDT&E cost;<br />

5. costs involved in connection with aerial targets furnished for Navy use<br />

by an non-Navy agency - to be funded by the appropriation and program<br />

supporting the missile requiring the use of the aerial target.<br />

(Change 48)<br />

Financial Management Policy<br />

3-160

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