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FINANCIAL MANAGEMENT POLICY MANUAL

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Reserve Personnel, Marine Corps (RPMC) appropriation as follows:<br />

"For pay, allowances, clothing, subsistence, gratuities, travel, and related<br />

expenses for personnel of the Marine Corps Reserve on active duty under<br />

section 10211 of title 10, United States Code, or while serving on active<br />

duty under section 12301(d) of title 10, United States Code, in connection<br />

with performing duty specified in section 12310(a) of title 10, United<br />

States Code, or while undergoing reserve training, or while performing<br />

drills or equivalent duty, and for members of the Marine Corps platoon<br />

leaders class, and expenses authorized by section 16131 of title 10, United<br />

States Code; and for payments to the Department of Defense Military<br />

Retirement Fund, $__________."<br />

2. END STRENGTH AUTHORIZATION.<br />

As specified in 10 U.S. Code 115, authorizing legislation is required for<br />

the end strength of the Selected Reserve including the end strength for<br />

reserves on active duty in support of the reserves of each Reserve<br />

component of the Armed Forces.<br />

(Change 65)<br />

074161 STRUCTURE AND CONTENT<br />

1. GENERAL.<br />

The chart of accounts for the appropriation Reserves Personnel, Marine<br />

Corps, is in terms of standard Department of Defense budget and fiscal<br />

accounting classifications for uniform application by the military<br />

departments in accomplishing the required budgeting, accounting, and<br />

reporting. Budget activities and subactivities within the two programs,<br />

which are listed in subparagraphs 2 and 3, form the basic structure of the<br />

chart of accounts for this appropriation. Budget Activities (BA), Budget<br />

Subactivities (BSA), and detailed chart of accounts can be downloaded<br />

from the DOD 7000.14-R, Financial Management Regulation, Volume<br />

2A, Chapter 2 (http://dtic.mil/comptroller/fmr/02a/Chapter02.pdf).<br />

2. BUDGET ACTIVITY 1, UNIT AND INDIVIDUAL TRAINING.<br />

Budget Activity 1 provides for the total costs, including retired pay accrual<br />

and Defense Health Program accrual, of training officers and enlisted<br />

personnel of the Marine Corps Reserve in Pay Groups A, B, F, and P.<br />

DoDD 1215.6, Uniform Reserve, Training, and Retirement Categories and<br />

DoDI 1215.19 Uniform Reserve, Training, and Retirement Category<br />

Administration, provide additional guidance on pay groups. Costs in these<br />

groups include:<br />

a. Training, Pay Groups A and B.<br />

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

Financial Management Policy<br />

2-26

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