FINANCIAL MANAGEMENT POLICY MANUAL

is sent to the Office of the Comptroller, Department of Defense (USD (C))
for review and approval. The USD (C) seeks Office of Management and
Budget and congressional approval were necessary and advises the Navy
of the changes approved, or if disapproved, provides the reasons therefore.
Upon receipt of response from USD (C), the Comptroller provides
components with appropriate guidance for implementation.
(Change 54)
PART B:
MILITARY PERSONNEL APPROPRIATIONS
074100 SCOPE
Section I:
MILITARY PERSONNEL, NAVY
1. APPROPRIATION LANGUAGE.
The Department of Defense Appropriations Act provides language for the
Military Personnel, Navy (MPN) appropriation as follows:
"For pay, allowances, individual clothing, subsistence, interest on
deposits, gratuities, permanent change of station travel (including all
expenses thereof for organization movements), and expenses of
temporary duty travel between permanent duty stations, for members
of the Navy on active duty (except members of the Reserve provided
for elsewhere), midshipmen, and aviation cadets; and for payments
pursuant to Section 156 of Public Law 97-377, as amended (42 U.S.C.
402 note), to section 229(b) of the Social Security Act (42 U.S.C.
429(b)), and to the Department of Defense Military Retirement Fund:,
$__________."
2. END STRENGTH AUTHORIZATION.
As specified in 10 U.S. Code 115, authorizing legislation is required for
active duty military personnel end strength.
(Change 65)
074101 STRUCTURE AND CONTENT
1. GENERAL.
The chart of accounts for the appropriation, Military Personnel, Navy is in
terms of standard Department of Defense budget and fiscal accounting
classifications, for uniform application by the military department in
accomplishing the required budgeting, accounting, and reporting. Budget
activities and subactivities within the budget program, which are listed and
Financial Management Policy
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