Chapter 4 – Financial Management - Welcome - AcqNotes

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

2 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) Other Procurement, Navy (OPN) Research, Development, Test and Evaluation (RDT&E)

4 Navy Working Capital Fund (NWCF) Budgeting and Accounting SUPSHIP Mission Budgets The Standard Accounting and Reporting Systems (STARS) Funds Provided to SUPSHIPs SUPSHIP Mission Funds Ship Construction Funds Foreign Military Sales (FMS)

5 Funds Ship Repair Funds Fleet Modernization Program (FMP) Funds Berthing Funds Commander Naval Installations (CNI)

6 Funds Environmental Compliance Oversight Funds Funding Methods Operating Budgets (OB) Technical Operating Budgets (TOBs)

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

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

9 5 CFR 1315 Usual Reasons for Late Payment Progress Payments and Prompt Payment Requirements Reports CIVPERS Reports Full Time Equivalent (FTE)

10 Report SUPSHIP Monthly Attrition Report SUPSHIP Monthly Accretion Report Bi-Weekly SUPSHIP Hiring Status Report Funds Status Report SUPSHIP EOB Monthly Fund Status Report 4-3 References (a) SECNAVINST , Com