FINANCIAL MANAGEMENT POLICY MANUAL

. Changes in Scope of Work.
An appropriation available to the Department of Defense for a fiscal
year may be used after otherwise applicable expiration of the
availability for obligation of that appropriation:
(1) for payments to an industrial fund activity for amounts
required because of changes in the scope of work for ship
overhaul, maintenance, and repair, in the case of work inducted
into the industrial fund activity during the fiscal year; and
(2) for payment under a contract for amounts required because of
changes in the scope of work, in the case of a contract entered into
during the fiscal year for ship overhaul, maintenance, and repair.
5. CEREMONIES FOR KEEL LAYING, LAUNCHING, COMMISSIONING,
RECOMMISSIONING, OR DECOMMISSIONING OF NAVAL SHIPS
a. General.
Guidelines for planning and coordinating ship ceremonies are
contained in the current issuance of SECNAVINST 5720.44A.
b. Keel Laying.
Costs of significant keel laying ceremonies will be borne by the
building activity as part of the construction cost of the ship. For
example, it is appropriate to have keel laying ceremonies for the first
launching and christening ceremony of another ship. Allowable costs
will include the cost of music, local transportation, flowers, printed
invitations and programs, minimum-sized platform built as simply as
possible and large enough to accommodate the speaker and guests,
modest decoration of the platform with bunting, and a speaker's shelter
for rainy weather, if necessary. The costs described above are
allowable under the shipbuilding contract, provided that they are
clearly distinguishable from all other costs the builder incurs for keel
laying ceremonies. No entertainment costs, such as personal expenses
of the speaker and guests, engraved invitations, luncheons, dinners, or
gifts for the speaker, will be charged either directly or indirectly to
shipbuilding funds or to any Navy appropriations.
c. Launching.
Allowable costs of ceremonies as outlined in subpar. b, including the
cost of one bottle of christening champagne, will be borne by the
building activity as part of the construction cost of the ship for
launching ceremonies. In addition, travel expenses of sponsors
authorized in accordance with the Joint Travel Regulations, Volume 2,
are allowable. However, there is no authority to pay the travel
expenses of the children or attendants of sponsors because they travel
Financial Management Policy
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