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.
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