FINANCIAL MANAGEMENT POLICY MANUAL

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FINANCIAL MANAGEMENT POLICY MANUAL NAVSO P-1000 CONTENTS Introduction Introduction to Financial Management Policy Chapter 1 Budget Execution PURPOSE ...................................................................................................1 AUTHORIZATION .......................................................................................1 RELATIONSHIP TO OTHER VOLUMES....................................................2 TABLE OF CONTENTS ..............................................................................2 CHANGES...................................................................................................2 DISTRIBUTION ...........................................................................................2 PART A: GENERAL .................................................................................................1-1 073000 Definitions ....................................................................................1-1 073001 Responsibilities............................................................................1-1 073002 Comptroller Organizations...........................................................1-2 073003 Procedures for Establishing Availability.......................................1-2 PART B: APPORTIONMENT.....................................................................................1-6 073100 General ........................................................................................1-6 073101 Approval Procedure .....................................................................1-7 073102 Reporting .....................................................................................1-9 073103 Reapportionment .........................................................................1-11 PART C: ALLOCATIONS AND OPERATING BUDGETS ........................................1-11 073200 Definitions ....................................................................................1-11 073201 Allocation .....................................................................................1-15 073202 Operating Budget Procedure.......................................................1-18 073203 Financial Responsibilities for Allocations.....................................1-22 PART D: REVIEW AND REPROGRAMMING ...........................................................1-24 073300 Review .........................................................................................1-24 073301 Reprogramming ...........................................................................1-25 073302 Fiduciary Responsibilities for Expired and Closed Accounts ......1-27 073303 The Judgment Fund.....................................................................1-32 PART E: ADMINISTRATIVE CONTROL OF FUNDS AND ANTIDEFICIENCY ACT VIOLATIONS ......................................................................................1-34 073400 Administrative Control of Funds ..................................................1-34 073401 Antideficiency Act Investigations and Reporting Requirements ..............................................................................1-34 Chapter 2 Appropriations and Funds PART A: GENERAL CONCEPTS..............................................................................2-1 Section I: Types and Purposes of Appropriations and Funds .................2-1 074000 General ........................................................................................2-1 074001 Annual Appropriations .................................................................2-1 074002 Multiple-Year Appropriations .......................................................2-1 074003 Continuing Appropriations ...........................................................2-2 074004 Revolving Funds ..........................................................................2-2 viii
074005 Management Funds.....................................................................2-2 074006 Trust Funds..................................................................................2-2 Section II: Appropriation Language..............................................................2-3 074020 General ........................................................................................2-3 074021 Statutory References ...................................................................2-3 074022 General Provisions ......................................................................2-3 074023 Language Changes .....................................................................2-4 074024 Implementation of Congressional Committee Reports................2-4 Section III: Appropriation Structure...............................................................2-4 074040 Purpose........................................................................................2-4 074041 Uses.............................................................................................2-7 074042 Procedure for Changing...............................................................2-7 PART B: MILITARY PERSONNEL APPROPRIATIONS ..........................................2-8 Section I: Military Personnel, Navy..............................................................2-8 074100 Scope...........................................................................................2-8 074101 Structure and Content..................................................................2-8 074102 Budget Activity Subheads............................................................2-11 074103 Administration ..............................................................................2-11 Section II: Reserve Personnel, Navy ............................................................2-12 074120 Scope...........................................................................................2-12 074121 Structure and Content..................................................................2-13 074122 Budget Activity Subheads............................................................2-20 074123 Administration ..............................................................................2-20 Section III: Military Personnel, Marine Corps ...............................................2-21 074140 Scope...........................................................................................2-21 074141 Structure and Content..................................................................2-22 074142 Budget Activity Subheads............................................................2-24 074143 Administration ..............................................................................2-25 Section IV: Reserve Personnel, Marine Corps..............................................2-25 074160 Scope...........................................................................................2-25 074161 Structure and Content..................................................................2-26 074162 Budget Activity Subheads............................................................2-32 074163 Administration ..............................................................................2-33 PART C: OPERATION AND MAINTENANCE APPROPRIATIONS.........................2-33 Section I: Operation and Maintenance, Navy..............................................2-33 074200 Scope...........................................................................................2-33 074201 Structure and Content..................................................................2-34 074202 Budget Activity Subheads............................................................2-35 074203 Administration ..............................................................................2-37 Section II: Operation and Maintenance, Navy Reserve ..............................2-38 074220 Scope...........................................................................................2-38 074221 Structure and Content..................................................................2-38 074222 Budget Activity Subheads............................................................2-39 074223 Administration ..............................................................................2-40 Section III: Operation and Maintenance, Marine Corps...............................2-41 074240 Scope...........................................................................................2-41 074241 Structure and Content..................................................................2-41 074242 Budget Activity Subheads............................................................2-42 074243 Administration ..............................................................................2-43 Section IV: Operation and Maintenance, Marine Corps Reserve................2-44 074260 Scope...........................................................................................2-44 074261 Structure and Content..................................................................2-44 074262 Budget Activity Subheads............................................................2-45 074263 Administration ..............................................................................2-46 ix
Page 1 and 2: UNCLASSIFIED DEPARTMENT OF THE NAVY
Page 3 and 4: Brief of Revisions Following are th
Page 5 and 6: 22.075322. Revises paragraph to pro
Page 7: Change Numbers And Issuance Dates C
Page 11 and 12: 074562 Budget Formulation .........
Page 13 and 14: Section VI: Interservice and Interd
Page 15 and 16: FINANCIAL MANAGEMENT POLICY MANUAL
Page 17 and 18: NAVSUP P-409 or P-437 using AUTODIN
Page 19 and 20: apportionment requests for appropri
Page 21 and 22: 2. TEMPORARY LAPSE IN APPROPRIATION
Page 23 and 24: military functions covered by the a
Page 25 and 26: commands or activities, prior to re
Page 27 and 28: appropriation level, prepared on an
Page 29 and 30: other subdivision of the appropriat
Page 31 and 32: intention that they be considered a
Page 33 and 34: newly authorized. Distribution of a
Page 35 and 36: increasing the allotment or for imp
Page 37 and 38: Chiefs of Staff, and to activities
Page 39 and 40: claimant financial authority made a
Page 41 and 42: authorized by the agent will be sig
Page 43 and 44: a. Military Personnel: Cumulative i
Page 45 and 46: upward obligation adjustments durin
Page 47 and 48: Appropriation Program, Project and
Page 49 and 50: each account being charged; or the
Page 51 and 52: 7. Sources. Additional information
Page 53 and 54: appointment of the ADA investigator
Page 55 and 56: also provided for research, develop
Page 57 and 58: SECNAVINST 7040.10 as to primary an
Page 59 and 60:
elements of the FYDP structure. In
Page 61 and 62:
is sent to the Office of the Comptr
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6. special duty assignment pay; 7.
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the President's annual budget. The
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6. basic pay, inactive duty trainin
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c. Special Training. Special traini
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f. Senior Reserve Officers' Trainin
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(Change 67) 2. subsistence; 3. trav
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deposits, gratuities, permanent cha
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extended active duty, including eme
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Reserve Personnel, Marine Corps (RP
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3. BUDGET ACTIVITY 2, OTHER TRAININ
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4. other pay and allowances, enlist
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types of programs such as the Marin
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"For expenses, not otherwise provid
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position subhead. A single position
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AG's program value. Reprogramming b
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position subhead. A single position
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may be further divided into managem
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2. FISCAL YEAR 1994 AND SUBSEQUENT:
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This substitution allows calculatio
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to limitations stated in the curren
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programs for ease of administration
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prior to approval of title, as foll
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available for obligation commencing
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procurement programs, all estimates
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2. Extended Period of the Appropria
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with the expressed desires of Congr
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3. EXECUTION a. Program-Year Concep
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2. BUDGET ACTIVITY 1, NAVY AMMUNITI
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074360 SCOPE 1. GENERAL. Section V:
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and special shore activities with e
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the Office of Management and Budget
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obligation adjustments and payments
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3. EXECUTION. a. General. PMC is co
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3. BUDGET ACTIVITY 2, APPLIED RESEA
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changes by the ONR Comptroller. 4.
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is designed to accelerate obligatio
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Congress, SECNAV must report to Con
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First two digits - Administering of
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project for an existing facility mu
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d. Operation and Maintenance Limita
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Section III: FAMILY HOUSING, NAVY A
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(8) restorations of dwelling unit o
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2275) also issued, as appropriate;
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eprogramming purposes and any repro
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estoration: Provided further, That,
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5. OPERATION AND MAINTENANCE. This
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After Mission Ceases BOS BRAC or O&
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applies to both direct funded and N
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2. FUND MANAGEMENT. All cash, funct
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sustainment, restoration and modern
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7000.14-R, Financial Management Reg
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programs to pay for potentially hig
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customers, to include the costs of
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. Ship Acquisition. The ship acquis
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g. Economy Act orders will be issue
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U.S. Code 2601. Under the provision
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The Navy Supply Systems Command (NA
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(1) completion of 30 years of servi
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obligation of estimated collections
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nonappropriated funds (NAF) will be
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074727 KAHO'OLAWE ISLAND CONVEYANCE
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074741 MILITARY ASSISTANCE (TRANSFE
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eceives full reimbursement for cost
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expenses incurred by DON, supportin
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automatic reimbursement authority a
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performed in connection with delive
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existing prior year orders may be a
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Chapter 3 FINANCIAL RESPONSIBILITY
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components are part of and function
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Group 13) are considered investment
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h. Procurement/Production Program C
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one of three ways, as prescribed in
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5. CHANGING BASIS OF SUPPORT a. Tim
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3. POLICY. Functional transfers sho
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year and budget year columns of the
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eal property. The activity with the
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075122 SIGNIFICANT COSTS Costs to t
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a. Shelter/Subsistence · Galley -
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SPECIAL CIRCUMSTANCES IN SUPPORT RE
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activities, in this instance, are n
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number of cars to be used related t
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funding responsibility of the Naval
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. Cognizance Symbol 0I. Cognizance
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connection with assignment to and d
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Services Administration, Part 101-4
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. Organizational Component. The ter
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or Head Quarters, U.S. Marine Corps
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075147 LONG-TERM TRAINING AND EDUCA
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c. Boats. Boats are water-borne non
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etc.) is also chargeable to that ac
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to the major claimant having lease/
Page 245 and 246:
duties. Organizational clothing (wh
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c. Waived Costs. Costs of support t
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(Change 63) c. Staffing. Civilian p
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and, therefore, is funded by COMNAV
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y the activity that provides the se
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(7) Nonscope Claims. By 10 U.S.C. 2
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such payments from existing operati
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personnel who are paid from appropr
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assignment to an advisory group wil
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c. Transportation and Handling Perf
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authorized under the criteria state
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Program shipments, the cost is reim
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075182 TRANSPORTATION OF MARINE COR
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appropriations in support of TAD tr
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g. Special Assignments. Special ass
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TRAVEL REQUIREMENT FUNDED BY Guards
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TRAVEL REQUIREMENT FINANCIAL RESPON
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udget responsibility of the Militar
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075186 TRAVEL AND TRANSPORTATION AL
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to the next permanent CONUS duty st
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075188 TRAVEL IN CONNECTION WITH RE
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authority, and are accepted if such
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(1) Common-Use Facility. A "common-
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e provided by the host without reim
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. Common-Service Activity. A common
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MANAGEMENT MILITARY DEPARTMENT ACTI
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tuition-free basis. The cost of suc
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. Budget Policy (Change 63) (1) Bas
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conditions directs the storage or m
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. NCR Space. The Administrative Off
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each military department. The amoun
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activities providing support to Sta
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for RRF ship activation should be d
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. Intracontinental and field suppor
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esources that support special opera
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2. INTERNATIONAL BUDGET COSTS. Inte
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Infrastructure appropriation. In or
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fuel in a reasonable period of time
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members. b. Exclusions. There will
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(Change 66) issuance of DODD 1330.1
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estimated cost to deliver the contr
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hand, is a part of the execution ph
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. other production support services
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However, the full cost of these ite
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funded. The inclusion of recurring
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programs until amortized. When prog
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2. STANDARD DEFINITIONS. Standard d
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Contractor Engineering and Technica
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. Equipment Installation. The term
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issuance of SECNAVINST 7040.6 and O
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075363 MAJOR EQUIPMENT OR COMPONENT
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sent to a ship, an aircraft, a unit
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procurement appropriation as the eq
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successful development of the conce
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1. CETS will not exceed the 12-mont
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procurement, distribution, and repa
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075371 INFORMATION TECHNOLOGY, AUTO
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appropriations, as determined by th
Page 361 and 362:
udgeted in the procurement appropri
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3. SCOPE OF SCN FUNDING a. Ship Equ
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voluntarily and do not perform an o
Page 367 and 368:
Development, Test and Evaluation, N
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is provided as project restrictions
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liquidated damages assessed contrac
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2. CONTINGENCY PROJECTS. Within the
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and maintenance, with approval from
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075387 DEMOLITION WORK 1. GENERAL D
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military utility or cost reduction
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2. GUIDANCE FOR BUDGET FORMULATION
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provide financing to cover the cost
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4. BUDGETING FOR TERMINATION LIABIL
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operational suitability, identify n
Page 389 and 390:
and cost/effectiveness studies and
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constructed under this section on p
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n. Development Efforts Related to F
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for doctrine, operational, or organ
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integration, test, or evaluation ef
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i. Low Rate Initial Production (LRI
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studies and analyses eligible for p
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applicable to MWR activities. The C
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from those in Category A, primarily
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Section II: BUDGET POLICY FOR OPERA
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o. investment equipment in support
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essential for the provision of exec
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6. CHILD CARE. Naval facilities may
Page 415 and 416:
to prevent waste, loss and unauthor
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5. RESPONSIBILITIES a. BUPERS (PERS
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2. MILITARY CONSTRUCTION. Military
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A Academy Gift and Museum Fund ....
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ASN (Installations & Environment) (
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Command support equipment .........
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General ...........................
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Port Services .....................
Page 431 and 432:
Interim contractor support (ICS) ..
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Defense Health Program.............
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Oceanography ......................
Page 437 and 438:
Programs, Major Future Years Defens
Page 439 and 440:
S Sailaway concept ................
Page 441 and 442:
In Kind ...........................
Page 443:
Utilities Appropriations, MCON ....
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