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Department of the Navy offers funds usage document course.

The Department of the Navy (DON), Office of Budget, has developed and deployed an e-learning course to describe the budget execution process and the use of various funds usage documents. DON employees and members can access this course at two sites. The course is available on the Navy Knowledge Portal under the e-learning site at It is also available at Policy.htm by clicking on the financial training bullet.

The course was designed primarily as an instructional tool, but k was expanded to serve as a financial management (FM) reference document as well. It provides a useful directory of FM information key to budget execution. The course consists of eight units.

Unit One describes the authorization, appropriation, apportionment, and allocation processes. It introduces annual, multi-year, and no-year funding concepts and defines purpose, time, and amount for all DON appropriations and funds. Revolving funds, nonappropriated funds, trust funds, reprogramming actions, and supplemental and emergency appropriations are described. Expense and investment criteria are defined.

Unit Two explores the allocation and budget execution process within the DON. It introduces the student to the major allocation media and discusses organizational roles and responsibilities.

Unit Three describes the legal and administrative limitations governing the use of funds. It describes the differences between economy act and project orders. An Antideficiency Act case is explored to aid students in identifying the circumstances in which violations can be incurred.

Unit Four defines the types of funds usage documents and provides a list of considerations for use in determining the appropriate document.

Unit Five describes the documents used for reimbursable work and service orders.

Unit Six describes the documents used for direct citation of funds. (Both units five and six link to step-by-step instructions on how to complete each line of each document.)

Unit Seven addresses the common elements of a contract and defines the broad categories of contracts. It also lists additional funding documents used within the DON under specific circumstances.

Unit Eight discusses the need for continuous review of actual versus planned execution and defines expired and closed account and the restrictions governing each. It also provides a recap of the course and checklists for review of documents, citing common problems and what to consider when choosing a document.

For further information, please call Mr. Tom Steinberg at (703) 692-4844 or e-mail him at Steinberg.Tom@hq.
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Title Annotation:Professional Development
Publication:Armed Forces Comptroller
Date:Jan 1, 2004
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