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FINANCIAL MANAGEMENT POLICY MANUAL

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appropriation funds the day-to-day costs of operating Marine Corps<br />

Reserve forces, functions, activities, and facilities. O&MMCR consists of<br />

two budget activities: Operating Forces; and Administration and<br />

Servicewide Support. The budget activities may be further divided into<br />

management and operational functions for more detailed justification. The<br />

O&MMCR appropriation is executed in accordance with the policies and<br />

procedures described in par. 073202. Operations costs are those which<br />

meet the criteria for expense described in par. 075001.<br />

2. BUDGET ACTIVITY 1, OPERATING FORCES.<br />

Budget Activity 1 funds one activity group for expeditionary forces.<br />

Funds are used to support Marine Corps Reserve Forces, depot<br />

maintenance, training, and base operations.<br />

3. BUDGET ACTIVITY 4, ADMINISTRATION AND SERVICEWIDE<br />

SUPPORT.<br />

Budget Activity 4 funds one activity group for administration and<br />

servicewide support. Funds are used to support Marine Corps Reserve<br />

recruiting and advertising, special support, transportation, administration<br />

and base operations.<br />

074262 BUDGET ACTIVITY SUBHEADS<br />

1. FISCAL YEAR 1993 AND PRIOR:<br />

Prior to 1 October 1993 the first two positions of the subhead identified<br />

the Administering Office, and the third position identified the Budget<br />

Activity (BA). The fourth digit was for local use.<br />

2. FISCAL YEAR 1994 AND FUTURE:<br />

Beginning 1 October 1993, the Activity Groups (AGs) of the restructured<br />

Operation and Maintenance (O&M) format replaced the BA in the four<br />

position subhead. A single position alpha/numeric character is assigned to<br />

each AG and substituted for the BA identifier. These codes are as follows:<br />

OPERATION AND MAINTENANCE, MARINE CORPS<br />

RESERVE ACTIVITY GROUP CODING STRUCTURE<br />

Subhead Use Code Budget Activity 1: Operating Forces<br />

A Expeditionary Forces<br />

Budget Activity 4: Administration and<br />

Servicewide Support<br />

T Servicewide Support<br />

X Payments Against Closed Accounts<br />

Financial Management Policy<br />

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