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Appropriation Symbols
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Storekeeper 3 & 2 - Manual for watching over inventory and other things needed in a store
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Figure 9-5.-The Defense Business Operating Fund in operation
principal  of  the  fund.  For  example,  loan  funds  and working capital funds. The capital amount of a fund may be in the form of cash, inventory receivables, or other  assets. Defense  Business  Operating  Fund Of the several funds, the one that you will be most concerned  with  is  the  Defense  Business  Operating  Fund (DBOF). It is not practical for each activity of the Navy to  purchase  all  of  its  requirements  directly  from commercial  suppliers  using  its  operating  money.  It  is for this reason that the DBOF exists. It provides the necessary   capital   to   finance   the   purchase   and maintenance  of  stocks  of  common  supply  items required by the Navy. Basic capital for the DBOF is made available from Congress. The total value of the DBOF  is  reviewed  annually  by  Congress  and  adjusted to meet current requirements. Within the Navy, the Commander,  Naval  Supply  Systems  Command  is  the administrator  of  the  DBOF. DBOF   CHARGES—The   Defense   Business Operating Fund is charged with the following: Expenditures  for  the  purchase  or  manufacture  of stores,  supplies,  equipment,  and  services  which are to be taken up in the Navy Stock Account (NSA). Appropriation  adjustments  lodged  against  the fund for sale of materials from a stores account to the Navy Stock Account. They are used for return  “with  charge”  of  material  previously charged to an end-use functional account. Navy Stock Account losses by accounting, price adjustment,   appraisal,   inventory,   sale,   and survey, which are not properly charged to an appropriation. Donations of surplus NSA material for public health  and  educational  purposes,  including research. Authorized  charges  for  repair  of  NSA  material in store. Issues  from  the  NSA  of  clothing  items  for  health and comfort, when not chargeable to another appropriation. Payment  of  claims  approved  by  the  General Accounting  Office  (GAO). DBOF  CREDIT—The  DefenseBusiness  Operating Fund is credited with the following: Issues from the NSA charged to an appropriation or fund. Cash sales from the NSA (including sales to other  government  departments  and  foreign governments), Sales from the NSA to other stores accounts. Collections  from  carriers  for  NSA  material  lost or damaged in transit. NSA  gains  by  accounting,  price  adjustment, appraisal,  inventory,  sale,  and  survey  which  are not  properly  creditable  to  an  appropriation. Reimbursements  from  the  Defense  Logistics Agency  for  the  pro  rata  share  of  proceeds  from sale  of  surplus,  scrap,  and  salvage  material expended  from  the  NSA. DBOF  SYMBOLS—Symbols  used  in  the  elements that make up the DBOF serve the same purpose as those for  appropriations.  They  identify  charges  and  credits made  against  the  DBOF.  The  symbols  used  in  the construction of the DBOF consist of eleven digits. The first  seven  digits  designate  the  department  responsible for  administering  the  fund;  an  indicator  of  fiscal  year limitation, the type, and the particular fund. The other four  digits  compose  the  subhead.  It  identifies  the command or bureau within the Navy responsible for administrating this element of the fund and the purpose for which it is to be used. The meaning of each digit or combination of digits is shown in figure 9-4. DBOF Use—DBOF fulfills its role as a revolving fund   by   purchasing   designated   supplies   from commercial  sources,  Defense  Logistics  Agency,  the General  Services  Administration,  and  the  Departments of  the  Army  and  Air  Force,  and  then  selling  them. These  supplies  maybe  sold  to  a  specific  appropriation Figure 9-4.-Example of a Defense Business Operating Fund symbol. 9-4

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