NAVMC 2664 — Financial Guidebook For Commanders

NAVMC 2664 governs USMC financial management, including fiscal requirements, resource allocation, and budget execution.

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  • Publication number: NAVMC 2664
  • Title: FINANCIAL GUIDEBOOK FOR COMMANDERS
  • Date: 3 Apr 2009
  • Proponent: 07000 Financial Management
  • Status: New

View NAVMC 2664 on armypubs.army.mil


It addresses shortfalls, command budget planning and execution, funding limitations, and internal controls. It requires commanders to implement and monitor an Internal Control Program and work with comptrollers or financial officers.

Topics covered

  • Unfunded deficiencies
  • Shortfall prioritization
  • Command budget planning
  • Budget execution
  • Funding limitations
  • Internal Control Program

Questions and answers

How should commanders explain unfunded shortfalls?

Explaining your shortfalls and identifying impacts to your command allows your higher headquarters, and HQMC, to ensure funds become available to pressing requirements. (paragraph 5)

What should happen before submitting a shortfall up the chain of command?

Before submitting a shortfall up the chain of command, you should look within your existing authority. (paragraph 5)

How should the command budget be prepared?

The command budget should be prepared with the same care applied to building a unit operation plan. (paragraph 5)

Do commanders have complete discretion over spending?

Commanders do not have complete discretion to spend money however they want. (paragraph 5)

What must commanders understand about funding flexibility?

Commanders need to understand the limitations and the flexibilities available for the types of funding over which they may have control. (paragraph 5)

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