This study records the appropriation structure and the related budgetary processes of the Department of the Navy with a view toward appraising the need for improved budgetary practices which will further the purposes underlying the National Military Establishment. Major emphasis has been given to an analysis of appropriations for the Department of the Navy from July 1, 1945 to July 1, 1948. The analysis is aimed not only at the weaknesses of the current appropriation structure of the Department of the Navy but also at the merits of the current appropriation structure.