The Navy uses symbols to identify charges and
credits made against each appropriation. Since you use
these symbols often, it is important that you understand
how they are constructed. The elements that make up
appropriation symbol are shown in figure 9-1 and
explained in the text that follows.
All appropriations assigned to the Navy are
identified by 17 which is shown as the first two digits
of the appropriation symbol.
The third digit identifies the fiscal year limitation
of the appropriation. In the example, 5 designates
Fiscal Year 1995. Continuing appropriations, which
have no fiscal year limitation, are identified by an X.
A multiple-year appropriation is indicated by the first
and last fiscal year that it is available for obligation; i.e.
5/6 indicates Fiscal Years 1995 and 1996.
The purpose of the appropriation is shown by the
next four digits. The numerals 1804 shown above
identify the appropriation for Operation and
It is used for operation and
maintenance expenses for both afloat units and shore
activities. In the afloat area it includes repair parts,
consumables, equipage, alterations, overhaul of ships,
fleet training, and fuel. Ashore, expenses generally are
for the cost of supporting fleet activities.
An appropriation or fund subhead is a subdivision
of an appropriation or fund. Subheads identify the
budget activity (major program) and are designed by
a four-digit numeric or numeric-alpha number. They
are suffixed to an appropriation or fund symbol. The
four-digit subhead symbol for the operation and
maintenance appropriation identifies the major
claimant and major program of the Five Year Defense
Program (FYDP). The first two digits are the last two
Figure 9-1.-Example of a navy appropriation symbol.
digits of the major claimants unit identification code.
The third digit is the major program of the FYDP or
budget activity. The fourth digit is a zero at the major
claimant (fleet) level. Figure 9-2 is an example of a
Fleet commanders subdivide the fund authorization
to subordinate commands in the form of expense
limitations. The expense limitation holder is identified
by an alphabetic or numeric character in the fourth
position of the subhead. Figure 9-3 is an example of
how a fleet commander subdivided a fund
Funds fill a very important need in financing the
day-to-&y operations of the Navy. Two types of funds,
revolving and trust, are used extensively. You must
understand how and why they are used. Funds are sums
of money or other resources established for a specific
They are usually without fiscal year
A revolving fund is a fired established to finance a
cycle of operations. Reimbursements and collections
are returned to the fund for reuse to maintain the
Figure 9-2-Example of a subhead to an appropriation.
Figure 9-3.-Example of a fund authorization subdivided to a