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SUMMARY - 14230_60
STATUS  OF  APPROPRIATIONS

Religious Program Specialist 3 & 2, Module 02 Logistic Support and Financial Control
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CHAPTER  3 OPERATING TARGETS Supply  functions  and  inventory  procedures were  covered  in  the  preceding  chapter.  This chapter  will  be  devoted  to  explaining  how  the Navy gets its money, the system used to account for it, and the part that the Command Religious Program  (CRP)  plays  in  utilizing  its  portion  of the  command’s  budget. Each  year  the  Navy  must  have  billions  of dollars  to  carry  out  its  mission  and  this  money comes from the taxpayers of the United States as determined   by   Congress.   Therefore,   the   Navy must keep detailed accounts to show the receipt and  expenditure  of  public  funds;  the  amount  of Government  money,  materials,  and  property  on hand;  and,  the  cost  of  all  operations.  These  ac- counts  are  broken  down  by  projects,  programs, and  various  other  functional  categories.  All  of these  categories  are  a  part  of  financial  manage- ment  and  are  necessary  to  ensure  that  Govern- ment property and money are used economically in the public interest. The Religious Program Specialist (RP) needs to  become  familiar  with  various  budgeting  and accounting  procedures  in  order  to  assist  the command  chaplain  in  utilizing  that  portion  of the  budget  which  is  allocated  to  the  CRP. APPROPRIATIONS An  appropriation  is  an  authorization  by  an Act  of  Congress  to  incur  obligations  for  a specified   time   and   purpose,   and   to   make payments   out   of   the   Treasury   of   the   United States. It is in this manner that the Navy receives money  to  pay  for  ships  and  the  cost  of  their operation  and  maintenance;  the  cost  of  training and  paying  the  personnel  who  operate  them; and,  the  money  to  operate  the  shore  establish- ment  needed  to  support  the  fleet. As  previously  stated,  the  Navy  must  keep detailed  accounts  to  show  the  receipt  and  ex- penditure  of  public  funds.  This  is  accomplished by  observing  a  yearly  accounting  cycle.  The  ac- counting  period  for  the  Navy  is  the  fiscal  year which  differs  from  the  calendar  year  in  that  it begins  on  1  October  and  ends  the  following  30 September.  Thus,  fiscal  year  1980  began  on 1   October   1979   and   ended   on   30   September 1980. TYPES  OF  APPROPRIATIONS Three types of appropriations may be used in the  Navy  depending  on  the  purpose  for  which they  are  issued.  Most  appropriations  are  for  1 year   and   are   used   to   finance   the   normal operating costs of the Navy. Other types may be granted   without   a   time   limitation   or   for   a specific  period  of  time  of  more  than  1  year’s duration.   RPs   will   normally   work   with   ap- propriations which are for 1 year only. The next few  sections  will  be  devoted  to  explaining  the three  types  of  appropriations. Annual  Appropriation An   annual   appropriation,   which   is   of primary  concern  to  the  RP,  generally  covers  the current  operating  and  maintenance  expenses  of the  Navy.  This  appropriation  becomes  available at  the  beginning  of  the  fiscal  year  stated  in  the appropriation  act.  Once  the  act  is  passed,  funds may   be   either   directly   expended   or   obligated throughout  the  fiscal  year. 3-1







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