FINANCIAL MANAGEMENT POLICY MANUAL

claimant financial authority made available to a subordinate
command. These budgets are prepared in format similar to the
Resource Authorization (NAVCOMPT Form 2168-1) for use in
the responsibility center operating budget. They reflect a
distribution of authority at such program/budget levels as are
desired by the major claimant for purposes of control and
reporting. The subclaimant's operating budget is available for
issuance of appropriate segments to expense limitation holders and
for issuance of operating budgets to responsibility centers.
(3) Expense Limitation Operating Budget.
Either the major claimant or subclaimant may issue financial
authority to an intermediate level of command, such as a type
commander, functional commander, or similar command, as an
expense limitation operating budget. A format similar to the
NAVCOMPT Form 2168-1 is used to establish the expense
limitation operating budget from which the expense limitation
holder issues operating budgets to responsibility centers.
(4) Responsibility Center Operating Budget.
A responsibility center operating budget may be established by the
major claimant, the subclaimant, or the expense limitation holder.
Ordinarily, the term "responsibility center" is applied to shore
activities; however, responsibility center operating budgets also
may be issued for headquarters operations of a major
claimant/subclaimant, for centrally managed programs at any
command level, or for Navy-wide (open) operating budgets. The
NAVCOMPT Form 2168-1 is used to establish authorized levels
of financial authority and appropriate limitations and constraints
for the foregoing purposes. The holder of the responsibility center
operating budget may subdivide the expense authority among the
various cost centers that comprise the organization, but he
continues to hold 31 U.S. Code 1517 responsibility with respect to
obligational authority.
(Change 44)
073203 FINANCIAL RESPONSIBILITIES FOR
ALLOCATIONS
1. GENERAL.
Allocations made to the head of an office, bureau or command constitute
authorizations establishing financial and program control, jurisdiction, and
responsibility which is concurrent with authority to authorize or create
obligations within the meaning of Title 31 U.S. Code 1517(a). This
financial responsibility under 31 U.S.C. 1517(a) for these allocations may,
Financial Management Policy
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