FINANCIAL MANAGEMENT POLICY MANUAL

2. FISCAL YEAR 1994 AND FUTURE:
Beginning 1 October 1993, the Activity Groups (AGs) of the restructured
Operation and Maintenance (O&M) format replaced the BA in the four
position subhead. A single position alpha/numeric character is assigned to
each AG and substituted for the BA identifier. These codes are as follows:
OPERATION AND MAINTENANCE, MARINE CORPS
ACTIVITY GROUP CODING STRUCTURE
Subhead Use Code Budget Activity 1: Operating Forces
A Expeditionary Forces
B USMC Prepositioning
L Accession Training
Financial Management Policy
Budget Activity 3: Training and Recruiting
M Basic Skills and Advanced Training
N Recruiting and Other Training and
Education
Budget Activity 4: Administration and
Servicewide Support
T Servicewide Support
X Payments Against Closed Accounts
This substitution allows calculation of the available unobligated balance
from the program value issued for each AG, and will assist in monitoring
the level of execution by reporting actual obligations at the AG level.
Other elements of subhead structure remain the same.
074243 ADMINISTRATION
1. FISCAL YEAR 1993 AND PRIOR:
Prior to 1 October 1993, Operation and Maintenance, Marine Corps
(O&M,MC) funds were issued from the Departmental level to the
Commandant of the Marine Corps (CMC) at the Budget Activity (BA)
level. From this authority, CMC issued operating budgets to the
Administering Offices (AOs). Although funds authorizations attach the
limitations of 31 U.S. Code 1517 to the total direct program, the BA was
used as the Base for Reprogramming on the DD 1414, requiring that
reprogramming actions be monitored at the BA level.
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