FINANCIAL MANAGEMENT POLICY MANUAL

additional data and narrative that are required for review purposes. For
the RDT&E,N account, the submission is comprised of the Request for
Operating Budget (NAVCOMPT Form 2189) supported by a Direct Cost
Budget Operating Report (NAVCOMPT Form 2190) and, for activities
which distribute overhead, an Overhead Expense Budget (NAVCOMPT
Form 2191). The NAVCOMPT Form 2189 is arrayed by program year,
subhead, program element, project, and task. These budget forms contain
total resource requirements, obligation plans, and targets for accrued
expenditures and statistical costs for both direct program and reimbursable
program. As the estimates are reviewed, adjusted, and compiled at higher
command echelons, the submissions are aggregated and summarized.
4. REVIEW.
Operating budget requirements for the fiscal year beginning 1 October of
each year flow upward via the command chain to CNO, CMC, or CNR, as
appropriate. The estimates are reviewed with the assistance of
appropriation/program sponsors, and revisions are made as necessary to
meet the apportionment submission requirements of the Comptroller.
Upon completion of the Comptroller's staff review, the operating budget
apportionment requirements of the two Services, together with the
estimates for all other Navy and Marine Corps appropriations, are
forwarded to the Office of the Secretary of Defense (OSD) as the proposed
financial plan of the Secretary of the Navy when apportionment review is
required. As stated in par. 073101, the planning at this point in time take
into account any congressional action on appropriation or authorization
requests, either by the committees or the two congressional bodies. The
OSD analysts review the details of estimated Navy and Marine Corps
operating budget requirements and hold joint hearings with Office of
Management and Budget (OMB) examiners.
5. FINANCIAL AUTHORITY
a. OSD
(1) Operations.
For operating budgets applicable to Operations accounts, OSD
conveys financial authority to the Department of the Navy by
means of a "Schedule of Cumulative Obligation and Expense
Authority." As applicable to the four Operations accounts of the
Navy and Marine Corps, each Schedule provides direct program
obligational authority in terms of the primary programs of the
Future Years Defense Program (FYDP), the specifically authorized
reimbursable program, and direct military personnel expense
authority for the Active Forces, including interservice assignments
of military personnel between the Navy and the Marine Corps, and
excluding military personnel assigned to Defense agencies, the
Office of the Secretary of Defense, the Organization of the Joint
Financial Management Policy
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