for the item must be established by submitting the
following information:
. Status of the CRP before budget submission
. Desired CRP goal supported by a budget
item
. A negative impact statement indicating
the potential adverse effect on the CRP and
command personnel if the budget item is dis-
approved
BUDGET APPROVAL
After the CRP budget has been approved
by the commanding officer, it becomes a part
of the command budget. The command budget
is then forwarded to the reporting senior of
the commanding officer, where it is placed
with the budgets of all other reporting com-
mands. The budgets are then forwarded to
the next higher level of command, where the
process is repeated. Eventually all Navy budgets
reach the Office of the Chief of Naval Opera-
tions, where they are compiled, labeled as
Operations and Maintenance (O&M) budgets
for the Department of the Navy, and pre-
sented to Congress. Figure 4-23 shows the
itinerary of a CRP budget for a fictitious
Atlantic Fleet unit. It should be noted that
a budget can be disapproved at any level
before the final budget is submitted to Con-
gress. If Congress approves the budget, funds
are released to commanding officers to finance
command operations according to departmental
budgets as they have been presented,
It should be emphasized that while all
commands conduct financial operations according
to prescribed regulations, certain procedures may
vary from command to command. This may be
due to personnel assignments, command mission,
or other factors.
BUDGET MANAGEMENT
Management of the budget generally en-
compasses two elements: effectiveness and effi-
ciency. Management of the budget should be
effective in that planned goals of the Com-
mand Religious Program are met while remaining
within budget constraints. Management of public
funds entrusted to CRP managers must also
be efficient. This is accomplished by the use
of a frugal spending plan. Managers should
always be on guard against unexpected ex-
penses.
Figure 4-23.–Budget itinerary of USS Eversail.
4-21
