less reimbursements to be collected, to the successor “M” account. STATUS OF APPROPRIATIONS Three terms are used to designate the status of appropriations.
Current Appropriation—an appropriation that is available for incurring obligations during the current FY
Expired Appropriation—an appropriation that is no longer available for incurring obligations but remains available for disbursements to liquidate existing obligations
Lapsed Appropriation—an appropriation in which the undisbursed balance, by law, is no longer available for disbursement
By way of explanation, let’s follow an annual appropriation for FY 84 by the above terms.
Current appropriation, 1 Oct 83—30 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. Expired appropriation, 1 Oct 84—30 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 unliquidated obligations remaining is transferred to a successor account that is available indefinitely for payment of obligations still outstanding.
APPROPRIATION SYMBOLS
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 an “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 maintenance expenses for both afloat units and shore activities.
The appropriation subhead, as shown by the numerals “1880,” is a subdivision of an appropriation or fund. Subheads identify the budget activity (major program) and are designated by a four-digit numeric or numeric alpha number suffixed to an appropriation or fund symbol. The numerals “1880” identify the activity as NAVMEDCOM.
APPROPRIATION CATEGORIES
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 activity’s funding. These appropriation categories include the following:
Military Personnel Navy (MPN) and Military Personnel Marine Corps (MPMC)—These appropriations 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