{
  "id": "FIN-03",
  "category": "Resource coordination and financial administration",
  "capability": "Pool interim costs in military department management funds",
  "summary": "Temporarily finance operations charged to two or more appropriations when costs cannot immediately be allocated.",
  "legal_basis": [
    {
      "citation": "10 U.S.C. § 2209",
      "url": "https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section2209&num=0&edition=prelim",
      "kind": "statute",
      "note": ""
    }
  ],
  "authority_holder": "Military department Secretaries; Secretary of Defense approves operation accounts",
  "actor_chain": {
    "planner": [
      "Military department shared-service program"
    ],
    "resource_owner": [
      "Army, Navy, or Air Force Management Fund",
      "Benefiting appropriation owners"
    ],
    "approver": [
      "Secretary of Defense for an operation account"
    ],
    "executor": [
      "Military department financial management offices"
    ],
    "partners": []
  },
  "actor_sources": [
    {
      "title": "10 U.S.C. § 2209",
      "url": "https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section2209&num=0&edition=prelim"
    }
  ],
  "requirements": [
    "Operation financed by at least two appropriations with initially undistributable costs.",
    "Every obligation must be chargeable to an available appropriation; prompt reimbursement."
  ],
  "limits": [
    "Not unrestricted pooled investment capital.",
    "Estimated costs require adjustment; advances normally obligable only in the year advanced."
  ],
  "funding": [
    "Statutorily established management funds; lawful advances/reimbursements, not new budget authority."
  ],
  "coordination_path": "Need owner → responsible component counsel and comptroller → statutory official or verified delegate → authorized execution office. Office labels describe functional roles; individual delegations and funds are not certified.",
  "availability": "Existing statutory pathway; transaction-specific funds, approval, and delegation verification required.",
  "confidence": "High for statutory mechanism; individual execution readiness not verified.",
  "currentness": "2024 official Code baseline compared with available current text; targeted FY2026 NDAA and FY2027 continuing-resolution review. See coverage audit; not a complete legal citator.",
  "family": "Enterprise resources and shared execution",
  "mechanisms": [
    "Funds & shared services"
  ],
  "goal_ids": [
    "funding-execution"
  ],
  "office_links": [
    {
      "office_id": "army",
      "role": "resource_owner",
      "label": "Army, Navy, or Air Force Management Fund"
    },
    {
      "office_id": "navy-marine-corps",
      "role": "resource_owner",
      "label": "Army, Navy, or Air Force Management Fund"
    },
    {
      "office_id": "air-force-space-force",
      "role": "resource_owner",
      "label": "Army, Navy, or Air Force Management Fund"
    },
    {
      "office_id": "secretary-deputy-secretary",
      "role": "approver",
      "label": "Secretary of Defense for an operation account"
    }
  ]
}