in  figure  4-22.  The  leading  RPC  or  RP1  should check  with  the  comptroller  to  ensure  that  the expense elements and budget line items have been coded correctly. A comparison with the previous FY budget and the 30 September inventory will be  most  helpful. HELPFUL REFERENCE SOURCES When  the  chaplain,  the  RP  staff,  and  other budget  planners  begin  formulating  the  budget,  the RPC  and  RP1  should  ensure  that  all  major reference  sources  are  readily  available.  These sources should include, but are not limited to, the following: 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. Budgets  for  previous  fiscal  years Command  operating  schedule  (if  appli- cable) Auditor’s   reports Schedules of days of religious observance Calendars NAVPERS   15992 NAVCOMPTMAN GSA  Supply  Catalog GSA  Furniture  Catalog GSA  Industrial  Products  Catalog GSA   Office   Products   Catalog GSA   Tools   Catalog Ecclesiastical  supply  catalogs NAVSUP  P-437  (if  applicable) NAVSUP  P-409 NAVSUP  P-485  (if  applicable) ITEM TDY  TRAVEL TDY   PER   DIEM CONTRACT   SERVICES SUPPLIES   (STOCK/NONSTOCK   FUND) EQUIPMENT CUSTODIAL   SERVICES RENTS FACILITY  EQUIPMENT MINOR  CONSTRUCTION PRINTING 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. 31. Defense   Logistics   Agency   Cataloging Handbook NAVFAC   P-80 Navy  Interest  Identification  List  (procured by  local  supply  officer) Table  of  Allowances  (procured  by  local supply   officer) TA411,  Parts  A  &  B  (procured  by  local supply   officer) Management Listing—C Basic (procured by  local  supply  officer) Julian date calendar Reports  of  inventory Budget line items listing Budgeted expense elements Departmental  budget  inputs Accumulated statistical data on religious services Construction  proposals  (if  any) Marine  Corps  Order  P1700.8  (if  appli- cable) Marine  Corps  Bulletin  7100  (series)  (if applicable) JUSTIFICATION  OF  THE  BUDGET Once all programming has been completed, a written  justification  of  each  program  item  must accompany the budget as it moves toward approval. A simple request, or a statement such as “The Command Religious Program needs                  ,” is  not  sufficient  justification  for  an  item.  The  need CODED   EXPENSE   ELEMENT   (EE) EE-E EE-E EE-Q EE-T EE-W EE-Q EE-M EE-Q EE-Q EE-Y Figure 4-22.—Listing of coded expense elements used most often by the Command Religious Program budget planners. 4-20