FINANCIAL MANAGEMENT POLICY MANUAL

deposits, gratuities, permanent change of station travel (including all
expenses thereof for organizational movements), and expenses of
temporary duty travel between permanent duty stations, for members of
the Marine Corps on active duty (except members of the Reserve provided
for elsewhere); and for payments pursuant to Section 156 of Public Law
97-377, as amended (42 U.S. Code 42 note), to section 229(b) of the
Social Security Act (42 U.S. Code 429(b), and to the Department of
Defense Military Retirement Fund; $__________."
(Change 65)
2. END STRENGTH AUTHORIZATION.
As specified in 10 U.S. Code 115, authorizing legislation is required for
active duty military personnel end strength.
074141 STRUCTURE AND CONTENT
1. GENERAL.
The chart of accounts for the appropriation Military Personnel, Marine
Corps, 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 described in subpars. 2 through 6, 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, PAY AND ALLOWANCES OF OFFICERS.
Budget Activity 1 provides for the pay and allowances authorized by law
to be paid to officers, including commissioned and warrant, of the regular
forces and officers of the Reserve components on extended active duty.
These costs include:
1. basic pay;
2. retired pay accrual;
3. Defense Health Program accrual;
4. incentive pay for hazardous duty;
5. special pay;
6. basic allowance for housing;
7. basic allowance for subsistence;
Financial Management Policy
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