FINANCIAL MANAGEMENT POLICY MANUAL

accordance with the terms of the trust or the statute. Department of the Navy
trust funds include the Department of the Navy General Gift Fund, the United
States Naval Academy Gift and Museum Fund, and the Ship's Stores Profits,
Navy. In addition, there are trust revolving funds for the Midshipmen's Store
of the United States Naval Academy and Surcharge Collections, Sales of
Commissary Stores, Navy and Marine Corps.
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074020 GENERAL
Section II:
APPROPRIATION LANGUAGE
The language of each appropriation has evolved over the years to express
precisely the purposes for which the funds are legally available in accordance
with the intent of Congress regarding the use of appropriated funds. Despite
the wide variety of naval programs, the text for each appropriation is
relatively brief. Such brevity is possible because of the statutory references to
basic authorizing legislation and because of the cumulative history of legal
interpretation behind the words and phrases. Any proposed departure from
established practice, therefore, requires careful legal scrutiny of authorizations
and precedents. When authority for desired action cannot be found in existing
language and the cumulative interpretations thereof, it becomes necessary to
seek additions or changes in the next budget submission to Congress.
074021 STATUTORY REFERENCES
In the President's budget as submitted to Congress, the text of each
appropriation is followed by references to all existing authorizing legislation
(including currently effective amendments), treaties, or executive orders
which continue in effect during the budget year. Statutory citations are
usually by reference to the title and section of the United States Code.
Executive orders are cited by date and number. In addition to the basic
authorizing legislation, a citation is required to the regular and/or
supplemental appropriations act or acts from which the test of the
appropriation language has been taken. Wherever additional authorizing
language is proposed, a notation to that effect is included at the end of the
statutory references.
074022 GENERAL PROVISIONS
The annual Department of Defense Appropriations Act also includes General
Provisions which set forth special instructions, restrictions, and permissive
authority applying to the act as a whole. The DoD Military Construction
Appropriations Act also contains General Provisions which govern the use of
funds appropriated in the act. Following the passage of the appropriations
acts each year, the Comptroller issues guidance in the current issuance of
Financial Management Policy
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