FINANCIAL MANAGEMENT POLICY MANUAL

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N National Aeronautics and Space Administration ......................................................075215 National Defense Reserve Fleet (NDRF) ...................................................075216, 074643 National Defense Sealift Fund (NDSF) ......................................................074004, 074643 National Science Foundation ......................................................................075185, 075218 Naval Education and Training Command (NETC) FMS Training Cases.......................................................................................074743 NROTC Medical Matters...............................................................................075132 OPN Funding .................................................................................................074361 RPN Funding..................................................................................................074123 Training Aids for Military Personnel, Funding Responsibility .....................075365 Naval Inventory Control Point (NAVICP) ..................................................074740, 074743 Naval Network Warfare Command (NNWC) .............................................074361, 075123 Naval Records and History Fund ................................................................074006, 074700 Navy Management Fund............................................................................................074005 Navy Offices of Patent Counsel ................................................................................075135 Navy Working Capital Fund Budget Formulation ......................................................................................074602 Financial Policy ............................................................................................074603 General ..........................................................................................................074600 Structure and Content ...................................................................................074601 Nonappropriated Funds Award Payment..............................................................................................075144 Base Closure ..................................................................................................074563 Collateral equipment .....................................................................................075361 Dependents Schools.......................................................................................075207 Morale, welfare and recreation activities ..........................075511, 075512, 075521 Nonappropriated Fund Instrumentality (NAFI) ................074724, 075261, 075512 Nonappropriated Funds (NAF) .......................................................074724, 075512 Permanent Change of Station (PCS)..............................................................075187 Private Organizations.....................................................................................075261 Supplemental Mission NAFI ..........................................................074724, 075524 Transportation of household goods and POVs .............................................075180 Utilization, Support and Accountability Practice ..........................................075525 Nonrecurring costs ..............................074743, 075321, 075323, 075324, 075325, 075341 North Atlantic Treaty Organization (NATO) Fleet moorings procurement and maintenance ............................................075368 Infrastructure Program.................................................................... 074726, 075242 Medical and dental/NATO SOFA ................................................................075132 Non-reimbursable port services .....................................................................075243 Training agreements ......................................................................................075365 O Obligation ..................................................................................................................073003 Obligational authority Availability ............................................073000, 073003, 073101, 073200, 073202 Foreign Military Sales (FMS)........................................................................074743 Index - 14
Oceanography .............................................................................................074201, 074361 Office of Management and Budget (OMB) Appropriation language changes; procedures for .........................................074023 Appropriation structure changes....................................................................074042 Approval procedure for apportionment ........................................................073101 Budget execution responsibilities ...................................................073001, 073003 Circular A-11 ....................................................................073100, 074042, 075385 Circular A-76 .................................................................................................075366 Circular A-94 .................................................................................................075001 Granting exemptions from apportionment ....................................................073100 Reporting requirements .................................................................................073102 Office of Naval Research Intellectual Property.......................................................................................075135 Oil spill cleanup ........................................................................................................075149 Operating budgets/operation and maintenance appropriations Appropriations/Funds, Family Housing.........................................................074541 Appropriations/Funds, NWCF ......................................................................074600 Appropriations/Funds, RDT&EN ...................................................074400, 075403 General, Allocations and operating budgets .................................................073200 General, Appropriation Structure...................................................................074040 General, Operating budget procedure ...........................................................073202 General, RDT&E facilities O&M .................................................................075403 General, Reprogramming...............................................................................073301 O&MMC .......................................................................................................074240 O&MMCR ....................................................................................................074260 O&MN ..........................................................................................................074200 O&MNR .......................................................................................................074220 O&M, Defense-Wide.....................................................................................074730 Operating Lease ...........................................................................................075001, 074603 Operating targets (OPTARS) ......................................................................073200, 074103 Operational System Development ...............................................................074401, 075401 Operational Safety and Improvement Programs........................................................075323 Operational System Development ...............................................................074401, 075401 Ordnance APN Funded...................................................................................................074300 OPN Funded...................................................................................................074360 PAN&MC Funded .........................................................................................074350 Secret Service.................................................................................................075217 Single Manager ..............................................................................................075204 Support equipment.........................................................................................074361 Other Military Personnel Operations expense authority ...........................................073202 Overexpenditure ..........................................................................................073003, 073201 Overhaul Berthing and Messing ...................................................................................075158 Determination of funding type.......................................................................075373 Expense/Investment Definitions ....................................................................075001 Index - 15
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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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procurement, distribution, and repa
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075371 INFORMATION TECHNOLOGY, AUTO
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appropriations, as determined by th
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udgeted in the procurement appropri
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3. SCOPE OF SCN FUNDING a. Ship Equ
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voluntarily and do not perform an o
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Development, Test and Evaluation, N
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is provided as project restrictions
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liquidated damages assessed contrac
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2. CONTINGENCY PROJECTS. Within the
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and maintenance, with approval from
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075387 DEMOLITION WORK 1. GENERAL D
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military utility or cost reduction
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2. GUIDANCE FOR BUDGET FORMULATION
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Page 385 and 386: 4. BUDGETING FOR TERMINATION LIABIL
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Page 389 and 390: and cost/effectiveness studies and
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Page 393 and 394: n. Development Efforts Related to F
Page 395 and 396: for doctrine, operational, or organ
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Page 401 and 402: studies and analyses eligible for p
Page 403 and 404: applicable to MWR activities. The C
Page 405 and 406: from those in Category A, primarily
Page 407 and 408: Section II: BUDGET POLICY FOR OPERA
Page 409 and 410: o. investment equipment in support
Page 411 and 412: essential for the provision of exec
Page 413 and 414: 6. CHILD CARE. Naval facilities may
Page 415 and 416: to prevent waste, loss and unauthor
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: Defense Health Program.............
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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