training, and fuel. For ashore, expenses generally are
By way of explanation, let us follow an annual
for the cost of supporting fleet activities.
appropriation for fiscal year 2000 through the above
terms.
Current appropriation 1 October 1999 to 30
Subhead Symbol
S e p t e m b e r 2 0 0 0 . Ava i l a b l e f o r o b l i ga t i o n a n d
disbursement. At the end of the fiscal year (30
The four-digit subhead symbol for the O&MN
S e p t e m b e r 2 0 0 0 ) , t h e N av y m u s t r e t u r n t h e
appropriation identifies the major program of the
unobligated balance to the Treasury.
Five-Year Defense Plan (FYDP). The first two digits
Expired appropriation 1 October 1999 to 30
represent the last two digits of the major claimant's
September 2001. No new obligations may be incurred.
UIC. The third digit identifies the major program or
The obligated balance is retained and disbursements
budget activity of the FYDP. The fourth digit is a zero
at the major claimant (fleet) level. Figure 8-2 is an
made to liquidate the obligations.
example of a subhead symbol.
Lapsed appropriation 1 October 2001. No further
d i s bu r s e m e n t s m a y b e m a d e . T h e b a l a n c e o f
Expense Limitation
outstanding unliquidated obligations remaining is
transferred to a successor account, which is available
An expense limitation cites the same subhead
i n d e fi n i t e l y f o r p a y m e n t o f o b l i ga t i o n s s t i l l
from which it is issued, except that the fourth digit is
outstanding.
an alphabetic or numeric character by the major
claimant to identify the expense limitation an
FUND IDENTIFICATION
example of an expense limitation subhead symbol.
The fund identification system is broken down
Object Class
into several elements. These elements are discussed
in the following paragraphs.
Object class codes are three characters long, and
are used only in OPTAR transactions that affect the
Appropriation Symbol
international balance of payments. These codes are
contained in NAVCOMPT Manual, Volume 2.
An appropriation symbol consists of a seven-digit
number identifying the government agency
responsible for administering the appropriation, the
17
5
1804
fiscal year, and the specific appropriation. Figure 8-1
Navy Department
is an example of an appropriation symbol.
Fiscal Year 1995
All appropriations assigned to the Navy are
identified by "17," which is shown as the first two
Purpose of the appropriation
digits of the appropriation symbol.
(Navy)
The third digit identifies the fiscal year limitation
SKf08001
of the appropriation. In the example, "5" designates
Fiscal Year 1995. Continuing appropriations that
Figure 8-1.--Examples of a fund appropriation symbols.
have no fiscal tear limitation are identified by an "X."
A multiple-year appropriation is indicated by the first
70
2
0
Commander in Chief, U.S.
and last fiscal year that it is available for obligation;
Pacific Fleet
i.e., "9/0" indicates Fiscal Year 1999 and 2000.
Program 2, General Purpose Forces
The next four digits show the purpose of the
appropriation. The numerals "1804" shown identify
Zero indicates fleet level (as
the appropriation for Operation and Maintenance,
opposed to a lower level)
Navy. It is used for operation and maintenance
SKf08002
expenses for both afloat units and shore activities. For
afloat units, it includes repair parts, consumables,
Figure 8-2.--Example of a subhead symbol to an
appropriation.
e q u i p a g e , a l t e r a t i o n s , ove r h a u l o f s h i p s , f l e e t
8-3
