appropriation symbol is also used for all correspondence with the GAO concerning specific appropriations of funds. STRUCTURE OF SYMBOLS The accounting symbols are made up of the appropriation and subhead. Navy Department Appropriation The symbols for the Navy appropriations contain seven to nine digits. The first two digits of the accounting symbol designate the government department that is responsible for administering the appropriations. For example, in the appropriation symbol 1751804, the 17 designates the Navy Department. The 5 (third digit) designates the fiscal year (95) of the appropriation. An X in the third digit means a continuing appropriation and an M designates a successor appropriation. The 1804 in the example stands for Operation and Maintenance, Navy. Funds of the Navy Department The Navy Department funds include the revolving fired and trust fund. The accounting symbols assigned to these funds are listed in chapter 2 of DFAS-CL (NAVSO P) 1000.2M. The Defense Business Operations Fund (DBOF) is a revolving fund. The DBOF symbol is 97X4930. In this symbol, the 97 designates the Department of Defense. The third digit, letter X, designates no fiscal year limitation. The fourth and fifth digits, 49, designate the type of fund, which in this case is a revolving fund. The sixth and seventh digits, 30, designate the particular fund which is the DBOF. The symbol for trust funds have seven digits. For example, trust find symbol 17X8008 is composed of combinations of digits. The first two digits 17 designate the Navy Department. The third digit, X, indicates that the fund has no fiscal year limitation. The last four digits, 8008, identifes a trust fund. The last four digits designate the symbol assigned by the Treasury Department. Refer to DFAS-CL (NAVSO P) 1000.2M, for detailed listing of appropriations and accounting symbols used in the Navy. Appropriation Subhead Number The subhead numbers are used to identify charges and credits to the first level of subdivisions of appropriations and funds. Subhead numbers consist of four characters. Refer to chapter 2 of DFAS-CL (NAVSO P) 1000.2M, for a list of subhead numbers and titles. RESOURCE MANAGEMENT SYSTEM AT SHORE ACTIVITIES The Resource Management System (RMS) for operations at shore activities is designed around one basic account structure to provide complete integration of budgeting, accounting, and reporting. The following data elements are necessary and basic to the accumulation and reporting of management information under the RMS: These data elements are further explained in the succeeding paragraphs. l l l l l l l l l l Five-Year Defense Program (FYDP) budget activities Program elements Unit identification codes (UICs) Cost centers Activity/subactivity group codes Functional and subfunctional category codes Cost account codes Output measurements Man-hours Expense elements The RMS for operations is designed to provide external financial and cost reports of approved annual operating budget performance. This report is submitted to the major claimant/subclaimant in terms of expenses by program element, subactivity group codes, functional/subfunctional category codes, and expense elements. The RMS also provides internal reports at the shore activity level in terms of organizational management (such as responsibility centers and cost/subcost centers). The internal reports may be arranged by subactivity group codes, functional/ subfunctional category codes, cost account codes, units of output, man-hours, and expense elements. The RMS is also designed to provide the cost center and 6-6