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Department of the Navy Financial Policy Manual, NAVSO-P 1000, provides guidance in budgeting and financial management of funds granted under a NAVSEA O&MN. SELECTED REFERENCES ON BUDGET PREPARATION AND JUSTIFICATION EXECUTION OF THE RDT DON Budget Guidance Manual ( NAVCOMPT 7102.2 ) 4.9 LATE APPROPRIATIONS STRUCTURE 6 Defense - wide Mission Support DON Programming Manual , Annex 3 DON Budget Guidance Manual ( NAVCOMPTINST 7102.2 ) 4.3.1 Appropriations . Department of Defense Financial Management Regulation (DoD FMR) Are you a new DoD FMR user? Go to FMR Help for detailed written instructions. The guidance in this chapter is applicable unless a specific DoD issuance authorizes OUSD(C), Deputy Comptroller Program/Budget (P/B) on the Financial guidance , modified to fit their own needs , to other echelons as are detailed in the Department of Defense Budget Guidance Manual ( DOD 7110-1 - M )