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FINANCIAL MANAGEMENT POLICY MANUAL

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(Change 67)<br />

2. subsistence;<br />

3. travel.<br />

l. Chaplain Candidate Program.<br />

The Chaplain Candidate Program provides funds for the Chaplain<br />

Officer Basic Course to qualify officers commissioned as Chaplain<br />

Candidates for future service as chaplains, either active or reserve.<br />

Costs in this group include:<br />

1. basic pay, active duty for training;<br />

2. other pay and allowances, active duty for training;<br />

3. uniform allowances;<br />

4. travel;<br />

5. retired pay accrual.<br />

074122 BUDGET ACTIVITY SUBHEADS<br />

The first subdivision under the appropriation is the budget activity, which is<br />

identified in the account structure by a separate subhead. The Reserve<br />

Personnel, Navy appropriation four-digit subhead numbering system identifies<br />

the following data elements:<br />

First two digits - Administering office<br />

Third digit - Budget activity<br />

Fourth digit - Reserved for administering office use.<br />

(Change 45)<br />

074123 ADMINISTRATION<br />

1. APPORTIONMENT.<br />

Based on guidance provided by the Comptroller, which includes a dollar<br />

planning figure at the appropriation level and approved strength, an<br />

apportionment request is prepared by the Chief of Naval Operations<br />

(CNO) as the principal administering office for the appropriation.<br />

Generally, the content and format of the request are the same as required<br />

for the President's annual budget with an exhibit dividing the funds by<br />

quarter.<br />

2. EXECUTION.<br />

Upon receipt of authority, the Comptroller allocates funds to CNO by<br />

means of a Program/Fund Allocation (NAVCOMPT Form 2058). The<br />

Financial Management Policy<br />

2-20

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