Chapter 4 – Financial Management - Welcome - …

1 4-1 Chapter 4 Financial Management Table of Contents Financial Management Responsibilities Commanding Officer Actions Comptroller Funds Administrators

2 Fiscal Law and Regulations Purpose, Time and Amount Violation Reporting Funding Violation Penalties

3 Types of Appropriations Appropriations Operations & Maintenance, Navy (O&MN) Operations & Maintenance, Naval Reserve (O&MNR) Shipbuilding and Conversion, Navy (SCN) Weapons Procurement, Navy (WPN)

4 Other Procurement, Navy (OPN) Research, Development, Test and Evaluation (RDT&E) Navy Working Capital Fund (NWCF) Budgeting and Accounting SUPSHIP Mission Budgets The Standard Accounting and Reporting Systems (STARS)

5 Funds Provided to SUPSHIPs SUPSHIP Mission Funds Ship Construction Funds Foreign Military Sales (FMS) Funds Ship Repair Funds Fleet Modernization Program (FMP)

6 Funds Berthing Funds Commander Naval Installations (CNI) Funds Environmental Compliance Oversight Funds Funding Methods Operating Budgets (OB)

7 Technical Operating Budgets (TOBs) Reimbursable Orders Policy

8 Types of Reimbursable Orders Project Order (PO) Economy Act Order (EAO) Military Interdepartmental Purchase Request (MIPR)

9 Direct Citations Letters of Authority (LOA) General Classifications of Funds Transactions Prompt Payment Act.

10 5 CFR 1315 Usual Reasons for Late Payment Progress Paym