After the end of the fiscal year, each com-
mand must return any unobligated funds to the
United States Treasury through proper Navy
channels. Prudent management by the com-
mand chaplain and RP of the CRP allocation
will ensure that the various programs conducted
throughout the year have sufficient money to
operate. Also, continuity from one fiscal year to
the next will be maintained if careful planning
and close adherence to the budget is observed.
Continuing Appropriation
A continuing appropriation is available for
incurring obligations until the purpose for which
the appropriation was made is accomplished.
This type of appropriation is often referred to as
a “no-year” appropriation. Construction pro-
jects such as the building of a new chapel com-
plex would probably be financed by this type of
appropriation.
Continuing appropriations become available
at the beginning of the fiscal year following the
passage of the appropriation act or may become
available immediately when specified in the act.
Each command must return any unobligated
funds to the United States Treasury through
proper Navy channels once the purpose of the
continuing appropriation has been ac-
complished.
Multiple-Year Appropriation
A multiple-year appropriation is generally
made for purposes which require a long lead
time in planning and execution. Procurement of
aircraft/missiles and shipbuilding/conversion
are examples which require multiple-year ap-
propriations. This type of appropriation
becomes available for obligation and expend-
iture at the beginning of the fiscal year
designated in the appropriation act unless other-
wise stated in the act. A multiple-year ap-
propriation is available for incurring obligations
only during the fiscal years specified in the act.
Each command must return any unobligated
funds to the United States Treasury through
proper Navy channels at the end of the last fiscal
year included in the multiple-year appropriation
or when the appropriation expires for obligation
purposes.
STATUS OF APPROPRIATIONS
Appropriations are referred to as current, ex-
pired, or lapsed. The personnel in the supply
department will provide the RP with assistance
in determining the status of any appropriation.
A brief description of the three status terms is
shown in figure II-3-1.
FUNDS
Funds are sums of money or other resources
which are established for a specific purpose.
Two types of funds are used extensively
throughout the Navy and RPs need to under-
stand how and why they are used. The two types
of funds, revolving and trust, will be explained
in the next few sections.
CURRENT APPROPRIATION
An appropriation which is available for
incurring obligations and making
disbursements during the current fiscal
year.
EXPIRED APPROPRIATION
An appropriation which is no longer
available for incurring obligations, but
which
remains
a v a i l a b l e f o r
disbursements to liquidate existing
obligations.
LAPSED APPROPRIATION
The undisbursed balance of an ap-
propriation which by law is no longer
available for disbursement.
Figure II-3-1.—Terms Associated with the Status of
Appropriations.
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