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  • Question

    I know the definition of subhead in the Navy accounting & appropriation but where can I find a list of the subhead codes, i.e. if subhead is 2573 what funds subdivision does the 2573 signify?


    Answer

    Unfortunately, there does not appear to be a readily available source that has a consolidated list of the information that you are looking for.  The FINANCIAL MANAGEMENT POLICY MANUAL, NAVSO P-1000 is the Navy’s financial management regulation.  In chapter 2 of the NAVSO P-1000, there are discussions of what goes into each position of the subhead for each of the appropriations that the Navy manages.  However, there is not a list of the subheads and their corresponding organizations.  The dilemma seems to originate from the fact that the Navy delegates the creation of the accounting data down to the organizations that use it.  For example, NAVAIR and NAVSEA would generate the accounting data for their respective Program Offices to use.
     
    Suggestions:  First, read the FINANCIAL MANAGEMENT POLICY MANUAL, NAVSO P-1000, Chapter 2 for a discussion of what goes into each subhead.  Second, you are going to have to find a contact within each of the Navy’s SYSCOMs (NAVAIR, NAVSEA, SPAWAR, etc.) to see if they will share their specific accounting data with you.  I do not have contacts in those organizations, but I would recommend starting at their websites and calling until you find a phone number for their Comptroller shop.  Another option is to run a formal request from your organization to the Navy asking for the data.  I wish that I had better news for you!
     

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