Figure 4-27.Glossary of terms

FIGURE 4-26. SUPPLY INFORMATION FOR ECCLESISASTICAL ITEMS FROM U.S. NAVY CHAPLAINS PROGRAM SUPPORT GUIDE

NONAPPROPRIATED FUND ACCOUNTING PROCEDURES

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GLOSSARY OF TERMS Activity—An entity under the cognizance of a Navy or Marine Corps installation which provides morale, welfare, or recreational services to personnel authorized by the commanding officer. Appropriated Funds— Government monies set aside by Congress for a specific purpose or use. Cash—Currency and coins as well as bank demand deposits. Financial Management—That aspect of total management which provides direction, guidance, and control of financial operations for achieving program objectives through the application of planning, budgeting, accounting, reporting, management of resources, auditing, and analysis and evaluation. Installation—A location, facility, or activity owned, leased, assigned to, controlled, or occupied by a Navy or Marine organization. Nonappropriated Fund—An amount of monies administered by a fiscal instrumentality of the Federal Government authorized and established by proper authority. Nonappropriated Funds—Monies derived from sources other than congressional appropriations, primarily from the sale of goods and services to DOD military and civilian personnel and their dependents and used to support or provide essential morale, welfare, recreational, and certain religious and education programs. Nonappropriated Fund Activity—Any duly authorized program, facility, or service conducted, operated, or provided by or in the name of a nonappropriated fund. Petty Cash Fund—An amount of money set aside at an activity for making small disbursements. Purchase Order—A document forwarded to a supplier by an activity specifying unit size and price, as well as delivery and payment terms for desired products to be delivered at a specified time and place. Voucher—A document or receipt which proves the veracity of a claimed expenditure. Figure 4-27.—Glossary of terms from Nonappropriated Fund Financial Management Policies and Standards (NAVSO P-3519). Appendix A —Nonappropriated Fund Activity Categories Appendix B —Rules Relative to the Pro- tection of Bank Deposits Appendix C—Appropriated Fund Support of Nonappropriated Fund Activities Appendix D —Federal Unemployment Compensation Program for Nonappropriated Fund Paid Employees Appendix E —Dual Compensation Status Report (Retired Officer of the Regular Service) Appendix F —Nonappropriated Fund In- ternational Balance of Payments (Transaction Reporting) Appendix G —Private Organizations on Department of the Navy Installations The list of terms in figure 4-27 was extracted from the glossary contained in NAVSO P-3519. 4-29

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