Authorities and Responsibilities
Appropriation Codes
Appropriation Funds
Financial Terms
Accounting Purposes
100
Authorizes an appropriation to incur obligations
What is Congress
100
The first two digits of symbol 17X4911 indicate that the appropriation is administered.
What is Navy Department
100
Reimbursed in an amount equal to each expenditure
What is Revolving
100
Method used where operating costs are accounted for in the fiscal period during which the costs of resources consumed or applied are received.
What is Accrual Accounting
100
Naval activities are divided into what two categories
What is Shore activities and operating forces
200
At the end of their available period, the un-liquidated obligations of annual and/or mulitpe-year appropriations are tranferred to this government agency.
What is Treasury Dept.
200
Represents the Defense Business Operations Fund
What is 1711804
200
Used to procure stocks of common supply items carried in the Navy Stock Account (NSA)
What is Navy Working Capital Fund
200
Codes established byb DoD to classify expenses for cost accounting and reporting purposes.
What is Expense Element Codes
200
Used to finance the normal operating costs of the Navy during this period of time.
What is A Year
300
The administrator of the Navy Working Capital Fund
What is Command, Naval Supply Systems Command (NAVSUP)
300
Operating budget numbers shown on an invoice for fuel transferred from a fleet oiler to a destroyer in the Pacific.
What is 00070
300
Inventory account title for material purchased by the Defense Business Operations Fund.
What is Navy Stock Account
300
The budgeted amount within an operating budget approved in a fixed amount for incurring obligations or unfilled orders.
What is Obligation Authority
300
Time period of a specific fiscal year.
What is 1 October to 30 September
400
Assigns Unit Identification Codes (UIC).
What is Comptroller of the Navy
400
Elements shown on cost code on a requisition.
What is two zeros, juian date, serial number, and fund code
400
Revolving fund used to finance commercial-type activities, such as a naval shipyard.
What is Navy Industrial Fund
400
An authorization of funds subject to administrative control issued to a level below the responsibility center
What is Operating Target (OPTAR)
400
First step under the RMS management procedure
What is Planning
500
Unfilled order chargeable documents are assembled and forwarded to.
What is DFAS
500
Represents the last two digits of the major claimants UIC
What is first two digits of the appropriation number subhead
500
Money spend by Navy members procuring items from the ship's store of a naval vessel
What is Ship's Store Profits Fund and Navy Working Fund
500
The annual budget and financial authority of an activity or command that contains the resources to perform that activity's misson.
What is Operating Budget
500
Commands or activities NOT included in ship operating forces
What is All Shore Activities