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Office of Financial Policy and Systems

Systems Division (FMP-1)

Through effective leadership, advocacy and governance, to ensure the highest quality information, data and technology solutions are provided to the Department of the Navy's Financial Management Community in order to continuously improve the efficiency and performance of financial IT systems, associated business processes, audit readiness initiatives and mission readiness.

Policy Division (FMP-2)

Responsible for the development, coordination, and issuance of Department of the Navy (DON) accounting practices and budgetary policies, procedures, and technical direction necessary to comply with financial management statutory and regulatory requirements; budget execution guidance delineating financial responsibility between components of the DON, between appropriations and funds and between DON and other Department of Defense (DoD) components or Federal departments; resolution or adjudication of audit and inspection findings involving budget policy and procedures matters; analysis of implications of audit findings for financial management policy of the Department, including Generally Accepted Accounting Principles (GAAP) and OMB requirements; review and distribution of DON, DoD, and government –wide legislative proposals within the Office of Navy Budget with respect to financial/budgetary implications and preparation of documentation that certifies that approved proposals that are to be submitted to the Office of Management and Budget (OMB) are funded in the Department’s President Budget; liaise with authoritative standard setting bodies, including the Federal Accounting Standards Advisory Board (FASAB), OMB, GAO and DoD and identify and clary Congressional direction concerning DON financial management policy and procedures; reviews Comptroller organization structures to ensure that the Department of the Navy (DON) has a financial management (FM) organization capable of proper and effective administration of funds complying with applicable laws, regulations, policies, procedures and sound financial practices; and maintenance of the DON’s system to investigate and report violations of administrative control of appropriations violations (Anti-deficiency Act) to the Office of the Secretary of Defense, OMB and Congress.

FM Human Capital Division (FMP-3)

The FM Human Capital office (FMP-3) provides support to the Assistant Secretary of the Navy (Financial Management and Comptroller) (ASN (FM&C)) as the Component Functional Community Manager (CFCM) for the FM Community. FMP-3 is responsible for oversight of the Department of the Navy Financial Management Career Program (FMCP), the DoD Financial Management Certification Program, and various Human Capital programs related to the FM Workforce. For more Human Capital information please visit


FMP-4 is a special project office within the DASN(Financial Policy and Systems) organization established to manage the orderly transition to SABRS as the Core Financial System and General Ledger for the Navy Budget Submitting Offices that currently use STARS-FL. The project was initiated on 28 May 2015 when Dr. Rabern signed the DON Service Provider Rationalization memo addressed to the affected BSOs. The migration to SABRS is designed to enable and sustain financial business process standardization and auditability.

The STARS-to-SABRS (S2S) Project focuses on change management efforts to wrap Navy business processes around the PR Builder/SABRS/SMARTs suite of applications. The project objective is not to significantly change the USMC systems to accommodate Navy business practices, as SABRS has been proved as an audit ready core financial system. Instead the office is working with BSOs to change Navy financial management operations to work in the SABRS environment in a way that makes Navy business auditable going forward. By changing Navy processes rather than changing SABRS (and all of the existing partner systems), the technical side and change management of the effort can be managed by a small program office temporarily augmented by contractor support..