against the manual after the change has been made to ensure that all the pages are there.
CHANGE BULLETINThis change is usually used for stocklists, catalogs, and crossreference listings. The change bulletin will refer to the basic publication and will state whether it is cumulative or noncumulative. A cumulative change bulletin is one that contains all changes previously issued. Discard the older bulletins. Retain the noncumulative change bulletins until the basic publication is reprinted. Always read the instructions BEFORE you make the change.
An appropriation is an authorization by an Act of Congress (Appropriation Act) to incur obligations for a specified time and purpose and to make payments out of the Treasury. The Navy uses this form to receive money to pay for ships and the cost of their operation and maintenance, the cost of training and pay of the personnel who operate them, and the money to operate the Shore Establishment needed to support the fleet.
Three types of appropriations maybe used in the Navy, depending upon the purpose for which they are issued. Most appropriations are for 1 fiscal year (FY) and are used to finance the normal operating costs of the Navy. Other types may be granted without a time limitation or for a specific time that exceeds 1 year.
Annual appropriations generally cover the current operating and maintenance expenses of the Navy. They become available at the beginning of FY as stated in the Appropriation Act. From then on throughout FY, they may be either directly expended or obligated. An obligation occurs when an order is placed by an afloat unit or when materiel is issued to a shore activity. It also occurs when a contract is awarded, a service is received, or similar transactions are entered into during a given period requiring future payments of money in an agreed amount.
After the end of FY, the Navy must return any unobligated balance to the Treasury, and obligated funds remain available for the payment of such obligations for an additional 2 years.
At the end of the additional 2-year period, transfer the balance remaining in the account, representing unliquidated obligations less reimbursements to be collected, to the successor M account. The successor M account is available for disbursement of appropriated funds.
A continuing appropriation, or a no year appropriation, is one that is available for incurring obligations until the funding is exhausted or until the purpose for which it was made is accomplished without a fixed-period restriction. Examples of continuing appropriations are Military Construction Navy and revolving funds such as the Navy Stock Fund (NSF).
Continuing appropriations become available for obligation and expenditure at the beginning of FY following the passage of the Appropriation Act or may become immediately available when so specified in the Act. When the purpose of a continuing appropriation has been accomplished, or at such time as determined administratively or by Congress, transfer an amount equal to the total of unliquidated obligations, less the total of reimbursements to be collected, to the successor M account. Transfer the remaining unobligated balance to the surplus of the Treasury.
Multiple-year appropriations are generally made for purposes that require a long lead time of planning and execution, such as Procurement of Aircraft and Missiles Navy and Shipbuilding and Conversion Navy. Multiple-year appropriations become available for obligation and expenditure at the beginning of FY designated in the Appropriation Act unless otherwise stated in the Act. They are available for incurring obligations only during the FYs specified in the Act. However, they are available for paying such obligations for an additional 2 years. At the end of the last FY included in the appropriation, when the appropriation expires for obligation purposes, transfer the unobligated balance to the Treasury. At the end of the 2 years following the expiration of obligation availability, transfer the balance remaining in the account, representing unliquidated obligations