Transcription of 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 Regulations
2 Purpose, Time and Amount Violation Reporting Funding Violation Penalties Types of Appropriations
3 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) Navy Working Capital Fund (NWCF)
4 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) Reimbursable Orders Policy Types of Reimbursable Orders
7 Project Order (PO) Economy Act Order (EAO) Military Interdepartmental Purchase Request (MIPR) Direct Citations Letters of Authority (LOA)
8 General Classifications of Funds Transactions Prompt Payment Act, 5 CFR 1315 Usual Reasons for Late Payment Progress Payments and Prompt Payment Requirements Reports CIVPERS Reports
9 Full Time Equivalent (FTE) Report SUPSHIP Monthly Attrition Report SUPSHIP Monthly Accretion Report Bi-Weekly SUPSHIP Hiring Status Report Funds Status Report
10 SUPSHIP EOB Monthly Fund Status Report 4-3 References (a) SECNAVINST , Comptroller Organizations (b) SECNAVINST , DoN Managers Internal Control (MIC) Program (c) DoD Directive , Financial Management Regulation (d) 31 USC 3528 (e) Public Law 104-106 Section 913 (f) 31 USC 1301(a), Application (g) 31 USC 1502, Balances Available (h) 31 USC 1341, Limitations on Expending and Obligating Amounts (i) 31 USC 1342, Limitation on Voluntary Services (j) 31 USC 1517, Prohibited Obligations and Expenditures (k) 31 USC 1349 (l) 31 USC 1350 (m) 31 USC 1518 (n) 31 USC 1519 (o) NAVSO-P 1000, DoN Financial
