FINANCIAL MANAGEMENT POLICY MANUAL

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h. bingo, i. bowling centers (over 12 lanes), j. cabins/cottages/cabanas/recreational guest houses, k. catering, l. golf courses, m. Joint Service facility (The New Sanno), n. marinas and boating activities with resale or private boat berthing, o. military open messes/clubs, p. motion pictures (paid admission functions), q. motorcycle clubs, r. package stores, s. pro shops, t. recreation rental equipment checkout, u. rod and gun clubs, v. scuba/diving, w. skating rinks, x. skeet/trap ranges, y. snack bars/soda fountains, z. stables, aa. temporary lodging facilities, and bb. unofficial commercial travel services. Business Activities receive only limited APF support. However, business activities located in extremely remote and isolated areas, as approved by Congress, may be provided appropriated support similar to that authorized for Basic Community Support Activities (Category B). Paragraph 075521.3 contains additional information on Military Open Messes/Clubs, Temporary Lodging Facilities, Joint Service Facility (The New Sanno), and Recreation Rental Equipment Checkout activities. (Change 57) Financial Management Policy 3-210
Section II: BUDGET <strong>POLICY</strong> FOR OPERATIONS 075520 GENERAL The classification of an MWR activity as Mission Sustaining (Category A), Basic Community Support (Category B) or Business (Category C) generally governs applicability of appropriated fund (APF) and nonappropriated fund (NAF) support. In general, Category A and Category B activities depend largely on appropriated funds, with nonappropriated funds used as a supplement to maintain operations when necessary. Category C activities are primarily dependent on nonappropriated funds to sustain operations. All costs directly related to the sale of merchandise or services and to the internal management (e.g., NAF financial management, NAF personnel management, NAF forms, NAF payroll documents and time clocks/sheets) of NAFIs should be financed using nonappropriated funds, regardless of category of activity. Both appropriated and nonappropriated funds required to support military MWR programs must be identified in annual budgets. (Change 57) 075521 DIRECT OPERATING COSTS 1. OPERATIONS OF CATEGORY A (MISSION SUSTAINING) ACTIVITIES. Category A activities are generally financed with appropriated funds (APF). Nonappropriated funds (NAF) may be used to supplement appropriated funds and must be used for the following: a. costs associated with NAF employees assigned to Category A activities; b. costs incurred related to the sale of goods and services; and c. costs related to the internal management of NAFIs. 2. OPERATIONS OF CATEGORY B (BASIC COMMUNITY SUPPORT) ACTIVITIES. Category B Activities are also generally financed with appropriated funds. Nonappropriated funds may be used to supplement appropriated funds and must be used for the following: a. costs associated with NAF employees assigned to Category B activities; b. costs incurred related to the sale of goods and services; c. costs related to the internal management of NAFIs; and d. royalty payments for music and theater. Financial Management Policy 3-211
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UNCLASSIFIED DEPARTMENT OF THE NAVY
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Brief of Revisions Following are th
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22.075322. Revises paragraph to pro
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Change Numbers And Issuance Dates C
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074005 Management Funds............
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074562 Budget Formulation .........
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Section VI: Interservice and Interd
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FINANCIAL MANAGEMENT POLICY MANUAL
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NAVSUP P-409 or P-437 using AUTODIN
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apportionment requests for appropri
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2. TEMPORARY LAPSE IN APPROPRIATION
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military functions covered by the a
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commands or activities, prior to re
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appropriation level, prepared on an
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other subdivision of the appropriat
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intention that they be considered a
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newly authorized. Distribution of a
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increasing the allotment or for imp
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Chiefs of Staff, and to activities
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claimant financial authority made a
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authorized by the agent will be sig
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a. Military Personnel: Cumulative i
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upward obligation adjustments durin
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Appropriation Program, Project and
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each account being charged; or the
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7. Sources. Additional information
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appointment of the ADA investigator
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also provided for research, develop
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SECNAVINST 7040.10 as to primary an
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elements of the FYDP structure. In
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is sent to the Office of the Comptr
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6. special duty assignment pay; 7.
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the President's annual budget. The
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6. basic pay, inactive duty trainin
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c. Special Training. Special traini
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f. Senior Reserve Officers' Trainin
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(Change 67) 2. subsistence; 3. trav
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deposits, gratuities, permanent cha
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extended active duty, including eme
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Reserve Personnel, Marine Corps (RP
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3. BUDGET ACTIVITY 2, OTHER TRAININ
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4. other pay and allowances, enlist
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types of programs such as the Marin
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"For expenses, not otherwise provid
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position subhead. A single position
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AG's program value. Reprogramming b
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position subhead. A single position
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may be further divided into managem
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2. FISCAL YEAR 1994 AND SUBSEQUENT:
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This substitution allows calculatio
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to limitations stated in the curren
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programs for ease of administration
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prior to approval of title, as foll
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available for obligation commencing
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procurement programs, all estimates
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2. Extended Period of the Appropria
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with the expressed desires of Congr
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3. EXECUTION a. Program-Year Concep
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2. BUDGET ACTIVITY 1, NAVY AMMUNITI
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074360 SCOPE 1. GENERAL. Section V:
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and special shore activities with e
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the Office of Management and Budget
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obligation adjustments and payments
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3. EXECUTION. a. General. PMC is co
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3. BUDGET ACTIVITY 2, APPLIED RESEA
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changes by the ONR Comptroller. 4.
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is designed to accelerate obligatio
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Congress, SECNAV must report to Con
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First two digits - Administering of
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project for an existing facility mu
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d. Operation and Maintenance Limita
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Section III: FAMILY HOUSING, NAVY A
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(8) restorations of dwelling unit o
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2275) also issued, as appropriate;
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eprogramming purposes and any repro
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estoration: Provided further, That,
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5. OPERATION AND MAINTENANCE. This
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After Mission Ceases BOS BRAC or O&
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applies to both direct funded and N
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2. FUND MANAGEMENT. All cash, funct
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sustainment, restoration and modern
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7000.14-R, Financial Management Reg
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programs to pay for potentially hig
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customers, to include the costs of
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. Ship Acquisition. The ship acquis
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g. Economy Act orders will be issue
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U.S. Code 2601. Under the provision
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The Navy Supply Systems Command (NA
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(1) completion of 30 years of servi
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obligation of estimated collections
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nonappropriated funds (NAF) will be
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074727 KAHO'OLAWE ISLAND CONVEYANCE
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074741 MILITARY ASSISTANCE (TRANSFE
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eceives full reimbursement for cost
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expenses incurred by DON, supportin
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automatic reimbursement authority a
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performed in connection with delive
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existing prior year orders may be a
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Chapter 3 FINANCIAL RESPONSIBILITY
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components are part of and function
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Group 13) are considered investment
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h. Procurement/Production Program C
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one of three ways, as prescribed in
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5. CHANGING BASIS OF SUPPORT a. Tim
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3. POLICY. Functional transfers sho
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year and budget year columns of the
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eal property. The activity with the
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075122 SIGNIFICANT COSTS Costs to t
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a. Shelter/Subsistence · Galley -
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SPECIAL CIRCUMSTANCES IN SUPPORT RE
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activities, in this instance, are n
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number of cars to be used related t
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funding responsibility of the Naval
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. Cognizance Symbol 0I. Cognizance
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connection with assignment to and d
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Services Administration, Part 101-4
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. Organizational Component. The ter
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or Head Quarters, U.S. Marine Corps
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075147 LONG-TERM TRAINING AND EDUCA
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c. Boats. Boats are water-borne non
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etc.) is also chargeable to that ac
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to the major claimant having lease/
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duties. Organizational clothing (wh
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c. Waived Costs. Costs of support t
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(Change 63) c. Staffing. Civilian p
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and, therefore, is funded by COMNAV
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y the activity that provides the se
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(7) Nonscope Claims. By 10 U.S.C. 2
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such payments from existing operati
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personnel who are paid from appropr
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assignment to an advisory group wil
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c. Transportation and Handling Perf
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authorized under the criteria state
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Program shipments, the cost is reim
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075182 TRANSPORTATION OF MARINE COR
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appropriations in support of TAD tr
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g. Special Assignments. Special ass
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TRAVEL REQUIREMENT FUNDED BY Guards
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TRAVEL REQUIREMENT FINANCIAL RESPON
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udget responsibility of the Militar
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075186 TRAVEL AND TRANSPORTATION AL
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to the next permanent CONUS duty st
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075188 TRAVEL IN CONNECTION WITH RE
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authority, and are accepted if such
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(1) Common-Use Facility. A "common-
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e provided by the host without reim
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. Common-Service Activity. A common
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MANAGEMENT MILITARY DEPARTMENT ACTI
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tuition-free basis. The cost of suc
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. Budget Policy (Change 63) (1) Bas
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conditions directs the storage or m
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. NCR Space. The Administrative Off
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each military department. The amoun
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activities providing support to Sta
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for RRF ship activation should be d
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. Intracontinental and field suppor
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esources that support special opera
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2. INTERNATIONAL BUDGET COSTS. Inte
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Infrastructure appropriation. In or
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fuel in a reasonable period of time
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members. b. Exclusions. There will
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(Change 66) issuance of DODD 1330.1
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estimated cost to deliver the contr
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hand, is a part of the execution ph
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. other production support services
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However, the full cost of these ite
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funded. The inclusion of recurring
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programs until amortized. When prog
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2. STANDARD DEFINITIONS. Standard d
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Contractor Engineering and Technica
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. Equipment Installation. The term
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issuance of SECNAVINST 7040.6 and O
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075363 MAJOR EQUIPMENT OR COMPONENT
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sent to a ship, an aircraft, a unit
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procurement appropriation as the eq
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successful development of the conce
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1. CETS will not exceed the 12-mont
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Page 381 and 382: 2. GUIDANCE FOR BUDGET FORMULATION
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Page 393 and 394: n. Development Efforts Related to F
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Page 401 and 402: studies and analyses eligible for p
Page 403 and 404: applicable to MWR activities. The C
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Page 409 and 410: o. investment equipment in support
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Page 413 and 414: 6. CHILD CARE. Naval facilities may
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Page 417 and 418: 5. RESPONSIBILITIES a. BUPERS (PERS
Page 419 and 420: 2. MILITARY CONSTRUCTION. Military
Page 421 and 422: A Academy Gift and Museum Fund ....
Page 423 and 424: ASN (Installations & Environment) (
Page 425 and 426: Command support equipment .........
Page 427 and 428: General ...........................
Page 429 and 430: Port Services .....................
Page 431 and 432: Interim contractor support (ICS) ..
Page 433 and 434: Defense Health Program.............
Page 435 and 436: Oceanography ......................
Page 437 and 438: Programs, Major Future Years Defens
Page 439 and 440: S Sailaway concept ................
Page 441 and 442: In Kind ...........................
Page 443: Utilities Appropriations, MCON ....
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