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Disbursing Clerk 1 & C - Military manual for administrative purposes
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General Rules for Country Coding Selected Transactions
An example of a centrally managed allotment is Navy payroll. Disbursing officers are the designated officials  for  expending  the  funds,  but  they  are  not limited in the amount they can legally expend. Like  allotments,  FANs  represent  important accounting data in many disbursing transactions. In the following sections, we will describe how you, the senior DK,   will   become   involved   with   this   important information. FUNCTIONAL ACCOUNT NUMBERS FANs classify transactions according to the use for which the transactions were made. They are used as reference  numbers  to  determine  the  content  of  certain accounts  used  in  various  reports.  The  FANs  themselves will often not be evident in the accounting classification code, but will appear as part of the cost code. In some cases, the FAN will be used in some other element, such   as   the   bureau permanent-change-of-station data. Cost Accounting Use control   number   in (PCS)  travel  accounting As part of the functional account structure, the FANs  provide  important  cost  accounting  data.  These data are used in the cost analyses procedures necessary for  the  administration  and  management  of  monies provided through appropriations and funds. Generally, the cost analysis data items provided by the functional account structure are required so that the following financial  goals  can  be  accomplished: Effective   administrative   knowledge   of   the purposes  for  which  the  appropriations  and  funds are being used Accumulation  of  detailed  costs  that  in  some cases  can  be  projected  into  determination  of future  budget  estimates Preparation of statistical reports required by Congress showing the purposes for which the appropriations  and  funds  were  used Cost  information  for  use  in  determining  the effectiveness of the use of the appropriated funds Comparison  of  the  costs  of  performing  work among  selected  activities  within  the  Naval Establishment Numbering  Plan Each  functional  account  has  been  assigned  a five-digit number. The accounts are grouped under six major headings. The first digit of each account number designates  the  applicable  major  heading.  The  second digit is combined with the first digit to designate a secondary  series  of  account  numbers,  which  are subdivisions  of  the  major  series  of  accounts.  The remaining  three  digits  provide  a  further  breakdown,  by purpose  or  type  of  expenditure,  of  the  major  and secondary   series   of   accounts.   In   the   following paragraphs, we will explain how these numbers work. MAJOR SERIES.— The six major headings under which  all  functional  accounts  are  grouped  and  the numbers assigned to each of these headings are as follows: 10000  Naval  vessels 40000  Ashore  naval  activities 50000   Stores 60000  Stores  manufacturing  and  repair 70000  Military  personnel  pay,  allowances, and  direct  support  expenses 90000  Miscellaneous,  asset,  liability, income, and expense accounts SECONDARY   SERIES.—   Many   secondary headings  can  be  used  to  subdivide  the  six  major headings. The most familiar and most often used in disbursing are the ones for the major series 70000. Following are the secondary headings and assigned numbers for this series: 71000 72000 73000 74000 75000 76000 77000 Pay and allowances Outfitting  (other  than  clothing allowance in pay) Subsistence Transportation Other  military  expenses Training Medical care and care of the dead You  have  just  read  about  the  significance  of allotments and FANs and how they are used to identify important  data  items  in  appropriation  accounting.  In the following section, you will read about UICs and the 2-7

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