less reimbursements to be collected, to the
successor M account.
STATUS OF APPROPRIATIONS
Three terms are used to designate the status
l Current Appropriationan appropriation
that is available for incurring obligations during
the current FY
l Expired Appropriationan appropriation
that is no longer available for incurring obliga-
tions but remains available for disbursements to
liquidate existing obligations
. Lapsed Appropriationan appropriation
in which the undisbursed balance, by law, is no
longer available for disbursement
By way of explanation, lets follow an annual
appropriation for FY 84 by the above terms.
Current appropriation, 1 Oct 8330 Sep 84,
is available for obligation and disbursement.
At the end of the FY (30 Sep 84), the
Navy must return any unobligated balance
to the Treasury.
1 Oct 8430 Sep 86, means no new obligations
may be incurred. The obligated balance is
retained, and disbursements may be made to
liquidate the obligations. Lapsed appropriation,
1 Oct 86, means no further disbursements may
be made. Any balance of outstanding un-
liquidated obligations remaining is transferred to
a successor account that is available indefinitely
for payment of obligations still outstanding.
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
various elements that make up the appropriation
symbol are explained below.
The first two digits of this symbol identify the
department responsible for administering the
appropriation. Frequently used codes are:
The next one digit identifies the FY limitation
of the appropriation. In the example, 4
designates FY 84. Continuing appropriations,
which have no FY limitation, are identified by
X. A multiple-year appropriation is
indicated by the first and last FYs that it is
available for obligation; for example, 4/5
indicates FYs 84 and 85.
The purpose of the appropriation is shown
by the next four digits. The numerals 1804
shown above identifies the appropriation for
O&MN, which is used for operation and main-
tenance expenses for both afloat units and shore
The appropriation subhead, as shown by the
is a subdivision of an
appropriation or fund. Subheads identify the
budget activity (major program) and are de-
signated by a four-digit numeric or numeric
alpha number suffixed to an appropriation or
fund symbol. The numerals 1880 identify
the activity as NAVMEDCOM.
The Navy and Marine Corps appropriation
structure is based on major programs or several
broad categories that remain relatively constant
and encompass most of an activitys funding.
These appropriation categories include the
Military Personnel Navy (MPN) and Military
Personnel Marine Corps (MPMC)These ap-
propriations provide for the pay and allowances,
clothing, and PCS orders of active duty Navy
and Marine Corps personnel.
Reserve Personnel Navy (RPN) and Reserve
Personnel Marine Corps (RPMC)These
appropriations provide the same type of