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. 3-2