FINANCIAL MANAGEMENT POLICY MANUAL

types of programs such as the Marine Corps Officer Candidates. Costs
in this group include:
1. basic pay (summer training camp);
2. uniforms, issue-in-kind;
3. other pay and allowances (summer training camp);
4. subsistence of reserve officer candidates;
5. travel of reserve officer candidates;
6. retired pay accrual.
i. Branch Officer Basic Course
The Branch Officer Basic Course provides for all costs associated with
ROTC graduates designated on Reserve Forces Duty (RFD) to attend
full-length resident Branch Officer Basic Course and ROTC Officer
Basic Course. Costs in this group include:
1. basic pay, active duty for training;
2. other pay and allowances, active duty for training;
3. uniform allowance;
4. travel and per diem;
5. retired pay accrual.
j. Junior Reserve Officers' Training Corps (ROTC)
Junior ROTC provides for all the military costs associated with the
Junior ROTC units at public and private secondary educational
institutions in accordance with 10 U.S.C. 2031. Cost in this group
include:
1. uniforms, issue in kind;
2. subsistence;
3. travel.
(Change 67)
074162 BUDGET ACTIVITY SUBHEADS
The first subdivision under the appropriation is the budget activity, which is
identified in the account structure by a separate subhead. The Reserve
Personnel, Marine Corps appropriation four-digit subhead numbering system
identifies the following data elements:
Financial Management Policy
2-32