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FINANCIAL MANAGEMENT POLICY MANUAL

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This substitution allows calculation of the available unobligated balance<br />

from the program value issued for each AG, and will assist in monitoring<br />

the level of execution by reporting actual obligations at the AG level.<br />

Other elements of subhead structure remain the same.<br />

(Change 64)<br />

074263 ADMINISTRATION<br />

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

Prior to 1 October 1993, Operation and Maintenance, Marine Corps<br />

Reserve (O&M,MCR) funds were issued from the Departmental level to<br />

the Commandant of the Marine Corps (CMC) at the Budget Activity (BA)<br />

level. From this authority, CMC issued operating budgets to the<br />

Administering Offices (AOs). Although funds authorizations attach the<br />

limitations of 31 U.S. Code 1517 to the total direct program, the BA was<br />

used as the Base for Reprogramming on the DD 1414, requiring that<br />

reprogramming actions be monitored at the BA level.<br />

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

Beginning 1 October 1993, funds authorizations from the Departmental<br />

level to the CMC are issued at the Activity Group (AG) vice the BA level.<br />

Responsibility for 31 U.S. Code 1517 remains at the total direct program<br />

level. CMC will issue funds to the AO at the AG level with 31 U.S. Code<br />

1517 responsibility at the total direct program level.<br />

3. REPROGRAMMING:<br />

The Base for Reprogramming (DD 1414) will be prepared at the BA level.<br />

Prior approval reprogrammings (DD 1415-1) are required for transfers<br />

between BAs in excess of $15 million.<br />

(Change 65)<br />

PART D:<br />

PROCUREMENT APPROPRIATIONS<br />

Section I:<br />

AIRCRAFT PROCUREMENT, NAVY<br />

074300 SCOPE<br />

1.GENERAL.<br />

The appropriation Aircraft Procurement, Navy (APN), finances the<br />

procurement of Navy and Marine Corps aircraft and provides for related<br />

supporting programs. Supporting programs include equipment for<br />

modification of in-service aircraft; aircraft spare parts; ground support and<br />

Financial Management Policy<br />

2-46

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