FINANCIAL MANAGEMENT POLICY MANUAL

SECNAVINST 7040.10 as to primary and secondary responsibility
assignments to organizational components for implementation of the General
Provisions contained in the acts. Such assignments within the Department of
the Navy are subject to, and must be consistent with, action taken by the
Office of the Secretary of Defense.
074023 LANGUAGE CHANGES
The Office of Management and Budget Circular No. A-11 provides for agency
proposals for changes to appropriation language to promote clarity and
uniformity. In order to permit adequate consideration of substantive revisions,
such propose changes must be discussed with OMB representatives as soon as
possible after the passage of the current year's Appropriations Act. The Office
of the Secretary of Defense (OSD), unless it adjusts the timing requirement by
memorandum, requires the submission of recommendation on such items from
the military departments within 1 week after passage of the act. The
Comptroller advises the responsible offices for the various appropriations of
the requirement for such submission and establishes the related deadlines in
accordance with OSD guidance. Proposed changes in language require
adequate explanation of justification of the need.
074024 IMPLEMENTATION OF CONGRESSIONAL
COMMITTEE REPORTS
Policies and procedures have been prescribed by the Department of Defense,
and implemented for the Department of the Navy by the Comptroller, to
ensure review of, and action on, all provisions of congressional committee
reports - i.e., reports of House of Representatives and Senate Armed Services
and Appropriations Committees, as well as conference committees, on
authorization and appropriations acts for the Department of Defense.
Responsibilities for the review and coordination of these reports are contained
in the current issuance of NAVCOMPTINST 7130.25.
(Change 5)
074040 PURPOSE
Section III:
APPROPRIATION STRUCTURE
1. APPROPRIATIONS.
Funds authorized by the Congress for use by the various Government
departments are made available by appropriation. The appropriation
provides both the framework for formulating budget requirements and the
legal source from which to execute and subsequently account for
authorized programs. They are made for specified purposes and cannot be
expended for other than the purpose stipulated.
Financial Management Policy
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