FINANCIAL MANAGEMENT POLICY MANUAL

Code, in connection with performing duty specified in section
12310(a) of title 10, United States Code, or while undergoing reserve
training, or while performing drills or equivalent duty, and for
members of the Reserve Officers' Training Corps, and expenses
authorized by section 16131 of title 10, United States Code, and for
payments to the Department of Defense Military Retirement Fund;
$__________."
2. END STRENGTH AUTHORIZATION. LIMITATIONS.
As specified in 10 U.S. Code 115, authorizing legislation is required for
the end strength of the Selected Reserve including the end strength for
reserves on active duty in support of the Reserves of each Reserve
component of the Armed Forces.
(Change 65)
074121 STRUCTURE AND CONTENT
1. GENERAL.
The chart of accounts for the appropriation Reserve Personnel, Navy, is in
terms of standard Department of Defense budget and fiscal accounting
classifications, for uniform application by the military departments in
accomplishing the required budgeting, accounting, and reporting. Budget
activities and subactivities within the two budget programs, which are
listed and described in subpars. 2 and 3, form the basic structure of the
chart of accounts for this appropriation. Budget Activity (BA)/Budget
Subactivity (BSA) and detailed chart of accounts can be downloaded from
the DOD 7000.14-R, Financial Management Regulation, Volume 2A,
Chapter 2 (http://dtic.mil/comptroller/fmr/02a/Chapter02.pdf).
2. BUDGET ACTIVITY 1, UNIT AND INDIVIDUAL TRAINING
Pay groups A, B, F and P provide for the costs, including retired pay
accrual and Defense Health Program accrual, associated with the uniform
training pay categories within the Naval Reserve. DoDD 1215.6, Uniform
Reserve, Training, and Retirement Categories and DoDI 1215.19, Uniform
Reserve, Training and Retirement Category Administration provide
additional guidance. Costs in these groups include:
a. Training, Pay Groups A and B.
1. basic pay and allowances, active duty for training, officers;
2. other pay and allowances, active duty for training, officers;
3. basic pay and allowances, active duty for training, enlisted;
4. other pay and allowances, active duty for training, enlisted;
5. basic pay, inactive duty training, officers;
Financial Management Policy
2-13