DEPARTMENT OF THE NAVY
October 2017DEPARTMENT OF THE NAVYOFFICE OF THE ASSISTANT SECRETARY OF THE NAVY(FINANCIAL MANAGEMENT AND COMPTROLLER)FINANCIAL MANAGEMENTPOLICY MANUALOctober 2017
October 2017FINANCIAL MANAGEMENT POLICY MANUAL CHANGELOGThis record shall be maintained throughout the life of the document. Each published update shallbe recorded. Revisions are a complete re-issue of the entire document. Revisions shall be madeon an “as needed basis” and usually occur quarterly.*current changes are highlighted in blue*Changes as of October 20171. NEW PARAGRAPH Para 02408 Business Entries Including Journal Vouchers2. NEW APPENDIX D Business Entries Including Journal VouchersChanges as of June 20171. Para 03240 Information Technology, Automated Information Systems, and GeneralPurpose Communication Systems2. FMPM Change Log (moved to beginning of document prior to Table of Contents)3. NEW PARAGRAPH 03257 Funding for Groundbreaking, Cornerstone And DedicationCeremoniesChanges as of September 20161. Para 01002 Multiple-Year Appropriations2. Para 01006 Appropriation Structure3. Para 01310 Scope4. Para 02200 Shipbuilding and Conversion, Navy5. Para 03001 Expense/Investment Criteria6. Para 03141 Transportation of Marine Corps Units7. Para 03242 Ship Cost, Maintenance and Modernization8. Para 03255 Conditional Cases9. Appendix A Definitions – Ship Service Life Extension Program (SLEP)Ship Reactivation10. Appendix B Budget Activity Definitions – Other ProcurementChanges as of July 20161. Para 02406 51% and In-House DefinedChanges as of March 20161.2.3.4.5.6.Introduction - Roles & ResponsibilitiesIntroduction – Distribution and Process for Change ProposalsPara 02500 Administrative Control of FundsPara 03112 Plant Property in an Inactive StatusPara 03130 Business CardsPara 03238 Cryptographic Devicesi
October 2017FINANCIAL MANAGEMENT POLICY MANUALTABLE OF CONTENTSIntroduction: INTRODUCTION TO FINANCIAL MANAGEMENTPurpose.1Authorization .1Roles and Responsibilities .2Relationship to Other Financial Management Guidance .3Distribution and Process for Change Proposals .5Chapter 1: DON APPROPRIATIONS AND FUNDSPART A: General Concepts . 1-1Section I: Types, Purposes and Structure of Appropriations and Funds. 1-101000 General . 1-101001 Annual Appropriations. 1-101002 Multiple-Year Appropriations . 1-101003 No-Year Appropriations . 1-201004 Revolving Funds . 1-201005 Trust Funds . 1-201006 Appropriation Structure . 1-2Section II: Congressional Language. 1-301010 General . 1-301011 General Provisions . 1-301012 Language Changes . 1-3PART B: Military Personnel Appropriations . 1-3Section I: Military Personnel, Navy . 1-301100 Scope . 1-301101 Structure and Content . 1-4Section II: Reserve Personnel, Navy . 1-401110 Scope . 1-401111 Structure and Content. . 1-4Section III: Military Personnel, Marine Corps . 1-501120 Scope . 1-501121 Structure and Content. . 1-5Section IV: Reserve Personnel, Marine Corps . 1-601130 Scope . 1-601131 Structure and Content . 1-6Section V: Medicare-Eligible Retiree Health Care Fund Contribution . 1-601140 Scope . 1-601141 Administration . 1-7PART C: Operation and Maintenance Appropriations . 1-7Section I: Operation and Maintenance, Navy . 1-701200 Scope . 1-701201 Structure and Content . 1-8ii
October 2017Section II: Operation and Maintenance, Navy Reserve . 1-801210 Scope . 1-801211 Structure and Content . 1-9Section III: Operation and Maintenance, Marine Corps . 1-1001220 Scope . 1-1001221 Structure and Content . 1-10Section IV: Operation and Maintenance, Marine Corps Reserve . 1-1101230 Scope . 1-1101231 Structure and Content . 1-11Section V: Operation and Maintenance, Defense-Wide . 1-1101240 Scope . 1-1101241 Structure and Content . 1-12PART D: Procurement Appropriations. 1-12Section I: Aircraft Procurement, Navy . 1-1201300 Scope . 1-1201301 Structure and Content . 1-13Section II: Shipbuilding and Conversion, Navy . 1-1301310 Scope . 1-1301311 Structure and Content . 1-14Section III: Weapons Procurement, Navy . 1-1401320 Scope . 1-1401321 Structure and Content . 1-15Section IV: Procurement of Ammunition, Navy and Marine Corps . 1-1501330 Scope . 1-1501331 Structure and Content . 1-16Section V: Other Procurement, Navy . 1-1601340 Scope . 1-1601341 Structure and Content . 1-16Section VI: Procurement, Marine Corps . 1-1701350 Scope . 1-1701351 Structure and Content . 1-17Section VII: Procurement, Defense-Wide. 1-1801360 Scope . 1-1801361 Structure and Content . 1-18PART E: Research, Development, Test and Evaluation, Navy . 1-1801400 Scope . 1-1801401 Structure and Content . 1-19PART F: Military Construction Appropriations . 1-19Section I: Military Construction, Navy . 1-1901500 Scope . 1-20iii
October 201701501 Structure and Content . 1-20Section II: Military Construction, Naval Reserve . 1-2101510 Scope . 1-2101511 Structure and Content . 1-21Section III: Family Housing Construction, Navy and Marine Corps . 1-2201520 Scope . 1-2201521 Structure and Content . 1-22Section IV: Family Housing Operation and Maintenance, Navy andMarine Corps . 1-2301530 Scope . 1-2301531 Structure and Content . 1-23Section V: Base Realignment and Closure . 1-2301640 Scope . 1-23PART G: Revolving and Other Funds . 1-24Section I: Navy Working Capital Fund and National Defense Sealift Fund . 1-2401600 General . 1-2401601 Navy Working Capital Fund . 1-2401602 Structure and Content . 1-2401603 National Defense Sealift Fund . 1-25PART H: Other Accounts . 1-25Section I: Trust Funds . 1-2501700 Trust Funds . 1-25Section II: Special Funds . 1-2701710 DoD Military Retirement Fund . 1-2701711 Wildlife Conservation, Military Reservations, Navy . 1-2701712 Midshipman’s Store, United States Naval Academy . 1-2801713 Nonappropriated Funds . 1-28Section III: Transfer Accounts . 1-2801720 Transfer Accounts . 1-2801721 Drug Interdiction and Counter-Drug Activities, Defense . 1-2801722 Environmental Restoration, Navy. 1-2901723 Overseas Contingency Operations Transfer Fund . 1-2901724 Foreign Currency Fluctuations, Defense . 1-2901725 Foreign Currency Fluctuations, Construction, Defense . 1-29Section IV: Security Assistance . 1-3001730 Security Assistance Program . 1-3001731 Military Assistance (Transfers to Navy) . 1-3101732 International Military Education and Training . 1-3101733 Foreign Military Sales. 1-31Chapter 2: BUDGET EXECUTIONPART A: Congressional Action . 2-1Section I: Procedures for Establishing Availability . 2-1iv
October 201702000 Prior to Appropriation Enactment . 2-1Section II: Other Extraordinary Circumstances . 2-102010 41 U.S.C. 11 and 10 U.S.C. 2201 Authorities . 2-1Section III: General Provisions. 2-202020 General Transfer Authority . 2-202021 Control of Year-End Obligations . 2-302022 Implementation of Congressional Committee Reports . 2-3PART B: Funds Flow. 2-302100 Pursuant to Appropriation Enactments – Treasury Warrants . 2-302101 Apportionments. 2-402102 Reapportionment . 2-402103 Apportionment Approval Procedures . 2-402104 Allocation of Funds. 2-502105 Financial Responsibilities for Allocations . 2-802106 Principal Administering Offices Funds Distribution . 2-902107 Centrally Managed Accounts . 2-902108 Funding Documents . 2-10PART C: Unique Circumstances for Specific Appropriations . 2-1202200 Shipbuilding and Conversion, Navy . 2-1302201 Procurement Appropriations, Navy and Marine Corps . 2-14PART D: Review and Reprogramming . 2-1402300 Review . 2-1402301 Reprogramming . 2-15PART E: Other Execution Awareness . 2-2002400 Standard Financial Information Structure (SFIS) . 2-2002401 Centralized Master Edit Tables (CMET) and Subhead ApprovalProcess . 2-2202402 Fiduciary Responsibilities for Expired Accounts . 2-2202403 The Judgment Fund. 2-2302404 Reimbursements . 2-2502405 Reimbursable Budget Program Administration . 2-2702406 51% Rule and In-House Defined . 2-3002407 Administration of Appropriations After The Period of Availability . 2-3002408 Business Entries Including Journal Vouchers. 2-34PART F: Administrative Control of Funds and Antideficiency Act Violations . 2-4102500 Administrative Control of Funds . 2-4102501 Anti-deficiency Act Investigations and Reporting Requirements . 2-44Chapter 3: FINANCIAL RESPONSIBILITYPART A: General Funding Policy . 3-103000 Scope . 3-103001 Expense/Investment Criteria . 3-103002 Transfer of Functions . 3-403003 First and Second Destination Transportation . 3-5v
October 201703004 Studies and Analyses . 3-11PART B: Expense Funding Pol
3. NEW PARAGRAPH 03257 Funding for Groundbreaking, Cornerstone And Dedication Ceremonies Changes as of September 2016 1. Para 01002 Multiple-Year Appropriations 2. Para 01006 Appropriation Structure 3. Para 01310 Scope 4. Para 02200 Shipbuilding and Conversion, Navy 5. Para 03001 Expense/Investment Criteria 6.
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Le genou de Lucy. Odile Jacob. 1999. Coppens Y. Pré-textes. L’homme préhistorique en morceaux. Eds Odile Jacob. 2011. Costentin J., Delaveau P. Café, thé, chocolat, les bons effets sur le cerveau et pour le corps. Editions Odile Jacob. 2010. 3 Crawford M., Marsh D. The driving force : food in human evolution and the future.
