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Flashcards in 1 60% Deck (110):
1

What is the mission of the Department of Defense (DoD)?

to provide the military forces need to DETER WAR and
to protect the security of our country

2

What are the military departments responsible for?

for organizing, staffing, training, equipping, and sustaining America's military forces.

3

What did the Goldwater-Nicholas DoD Reorganization Act of 1986 identify?

1. Identify the Chairman of the JCS as the senior ranking member of the Armed Forces
2. Chairman of the JCS is the principal military advisor to the President, the National Security Council (NSC) and the SECDEF

4

What is the JCS Chairman NOT in the operational chain of?

command from president and SECDEF to the Combatant Commands

2.1.14

5

What does the Chairman (of the JCS) advise the SECDEF on the following non-financial related matter?

1. Critical deficiencies and strengths in force capabilities (including manpower, logistics, and mobility support) and assesses the effect of such deficiencies and strengths...
2. the priorities of the requirements identified by the commanders of the combatant commands and the extent to which program recommendations and budget proposals of the military depts and; other DoD components ...
3. the extent to which major programs and policies of the Armed Forces in the area of man power conform to the strategic plans
4. The military requirements for Defense acquisition programs

2.1.14

6

What are the Vice Chairman of the Joint Chiefs duties?

• Performs duties assigned by the Chairman with the approval of the SECDEF
• Acts as Chairman when there is a vacancy in the office of the Chairman, or in the absence of disability of the chairman
• Holds the grade of a general or admiral and outranks all over officers of the Armed Forces except the Chairman of the JCS
• Acts as Chairman of the Joint Requirements Oversight Council (JROC)

7

What is the Civilian Control of the Military? The operational chain of command runs from...

the President to the SECDEF to the commanders of the Combatant Commands

(JCS not in Operation Chain)

8

What are the Combatant Commands?

military commands with broad continuing missions. All military forces are assigned under jurisdiction of a combatant Command to perform assigned operational missions.

9

The Chairman of the JCS functions within the chain of command by?

by transmitting to the commanders of the Combatant Commands the order of the President or the SECDEF.

2.1.17

10

What is the National Security Council (NSC)?

is the President's principal forum for considering national security and foreign policy matters with the senior national security advisors and cabinet officials.

• Established by National Security Act of 1947 (The National Security Act of 1947 was the most basic reorganization of defense activities since Congress created the Navy Department in 1798)

11

National Security Standing Principal members include:

• President of US (Chairman)
• Vice President
• Secretary of Defense
• Secretary of State
• Secretary of Energy

12

What is a Quadrennial Defense Review (QDR)?

GOALS
• is prepared every 4 years following the Presidential election to summarize the military goals, objectives and strategy for the coming 4 years.
• The QDR identifies Defense GOALS and forms a basis for the Defense Strategic Guidance, the National Military Strategy and the Strategy for Homeland Defense (HD) and Civil Support (CS) to present a more detailed baseline for programming Defense funds in the 4-year presidential term.

13

What is National Military Strategy (NMS)?

is developed by the Chairman of JCS (CJCS) to address objectives in the DoD Strategic Plan that require a military response.

14

What is Secretary of Defense (SECDEF)?

is the principal Defense policy advisor to the President and is responsible for the formulation of general Defense policy and policy related to all matters of direct and primary concern to the DoD, and for the execution of approved policy.

15

What is National Security Strategy (NSS)?

set forth the posture of United States; global and regional tends; and the US political, economic, and defense strategies.

(POTUS is responsible for)

16

What is Defense Strategic Guidance?

To achieve National Security Strategy Objectives

• Counter Terrorism and Irregular Warfare
• Deter and Defeat Aggression
• Project Power Despite Anti-Access/Area Denial Challenges
• Counter Weapons of Mass Destruction
• Operate Effectively in Cyberspace and Space
• Maintain a Safe, Secure, and effective Nuclear Deterrent
• Defend the Homeland and provide support to Civil Authorities
• Provide a Stabilizing Presence
• Conduct Stability and Counterinsurgency Operation
• Conduct Humanitarian, Disaster Relief, and Other Operations

17

What are the DoD Security Strategy? (4 items)

1. Quadrennial Defense Review (DoD Strategic Plan)
2. Defense Strategic Guidance
3.National Military Strategy (Written by Chairman JCS)
4.Strategy for Homeland Defense and Civil Support

18

What is Planning, Programming, Budgeting, and Execution (PPBE) process?

• is used to acquire, allocate, account for, and analyze personnel and financial resources to the DoD
• ***is also the process DoD uses to determine the dollar amounts for programs to be submitted to Congress as part of the President's Budget***
• ultimate objective of PPBE is to provide the entire Defense Department with the most effective mix of force, equipment, manpower, and support attainable within fiscal constraints of the Federal Government

19

What are the PPBE Roles and Responsibilities?

• The Secretary of Defense provides policy direction while placing program execution authority and responsibility with the DoD Component
• Officials on the OSD Staff provide support to the PPBE process as designated in DoDD 7045.14
• The DoD Components provide advice and information as requested by OSD to permit assessment of execution and of accountability
• The DoD components in each PPBE phase strive to provide operational Combatant Commanders the best mix of forces, equipment, and support attainable within resource constraints.

20

Who are the key players in PPBE?

• Secretary and Deputy Secretary of Defense (SECDEF and DEPSECDET)
• JCS and Combatant Commanders
• Vice Chairman of JCS (VCJCS)
• Heads of DoD Components
• Under Secretary of Defense (Comptroller)
• Under Secretary of Defense (Acquisition, Technology, and Logistics)
• Director, Cost Assessment and Program Evaluation (D, CAPE)
• Defense Acquisition Board (DAB)
Deputy's Management Action Group (DMAG)

21

Who are the Joint Chiefs of Staff and Combatant Commanders?

• they have input to and/or review of every product and step of the process (up to and including the Defense Planning Guidance).
• Joint Staff develop the National Military Strategy from which the Defense Planning Guidance (DPG) is developed.
• Combatant Commanders (with the exception of Special Operations Command) submit their resource requirements to the military department designated responsible for providing program and budget support [not Program Object Memorandum (POM) or Budget Estimate Submission (BES)]

22

Who is the Under Secretary of Defense/Chief Financial Officer a principal adviser to? What is the responsibility?

is the principal adviser and assistant to the SECDEF for budgetary and fiscal matters, including the following specific responsibilities:
• has oversight responsibility for the Defense Finance and Accounting Services (DFAS) and the Defense Contract Audit Agency (DCAA)
• CF NOT responsible for certifying accuracy of DoD Financial Statement
2.1.26

23

What are the 3 key support systems that must work in concert to ensure consistent decision making while delivering timely and cost effective capabilities solutions to the war-figther community

1. Joint Capabilities Integration and Development (JCIDS)
2. Planning, Programming, Budgeting, and Execution (PPBE) Process
3. Defense Acquisition Management Systems

24

What is Joint Capabilities Integration and Development System (JCIDS)?

is a systematic method established by the Joint Chiefs of Staff to assess gaps in military joint war fighting capabilities and to recommend solutions to resolve these gaps.

25

What is the Defense Acquisition System (DAS)?

2.1.

is the management process by which the department acquires weapon systems and automated information system.

26

What are the limitation to the use of the overlap chart of the "resource allocation process"?

does not necessary indicate the "when" actions occurs at the Major Command or subordinate level, although there may be some concurrency of actions at those levels and at higher command levels.

27

What is SECDEF Planning Process?

• The result is fiscally constrained programmatic guidance to accomplish National Defense Strategy and Corporate DoD Goals in the QDR

28

What are the 2 part process in the SECDEF PLANNING Process?

• Defense Planning Guidance: (final document for the Planning process) The DPG will contain fiscally constrained programmatic guidance for use by the Military Department and Defense Agencies in developing the Program Objective Memorandum and Budget Estimates

Strategic Portfolio Reviews - intended to enable Defense officials to look across service portfolios of weapon systems to identify redundancies and capabilities gaps.

29

What is the purpose of PPBE Phase: Planning?

is to define the military role and posture of the US and DoD in accordance with NSS (set forth the posture of United States; global and regional tends; and the US political, economic, and defense strategies) and in light of threats (e.g. hostile powers and terrorism) and other factors such as political economic, technological, and resources.

30

What is the final document of the planning phase (output)?

END RESULT: Defense Planning Guidance (DPG)

which promulgates Defense policy, strategy, force planning, resource planning, and fiscal guidance. The fiscal, force, and resource planning guidance reflect economic constraints and the SECDEF's management priorities.

(Feeds Program Object Memorandum (POM) and Budget Process)

31

In the Process of the Planning Phase, what does the Commanders of Combatant Commands provide what to the SECDEF?

• Personal appraisals of major issues and problems of their commands that should be addressed in the DPG
• Principal concerns and trends in both the threat and the evolving U.S. response.

32

In the Focus of the Planning Phase, what are the major objectives?

• Define national defense strategy supporting national security/foreign policy
• Plan integrated and balanced military force
• Ensure framework to manage resources
• Provide decision options to SECDEF
• Discuss planning goals, programming objectives, milestones, progress, issues, problems with SECDEF along with remedial plans and initiatives

33

What is Joint Strategic Planning?

(Chairman JCS responsible for)
• ***examines the GLOBAL security situation***
• it develops national military strategy to achieve national security objectives and sets related force requirements
• it also prepares strategic and contingency plans, prepares supporting joint logistics and mobility plans, and conducts capabilities assessment
• helps the CJCS provide military advice to help the President and SECDEF
-Provide strategic direction to the armed forces
-Form defense policy, programs, and budgets

34

The wishes of the President, Secretary of Defense and National Security Council are addressed in the Process of PPBE through?

• NSS National Security Strategy
• NMS National Military Strategy
• QDR Quadrennial Defense Review

35

Where do Combatant Commands submit the Program Object Memorandum (POM) and Budget Estimate Submission (BES) to?

At the time specified by the military departments, Combatant Commanders submit their resources requirements to the MILITARY DEPARTMENT designated responsible for providing program and budget support.

36

What is Integrated Priority List?

(Visibility to key priorities)
• a list of high-priority needs prepared by each Combatant Commander
• prioritize across service and functional lines
• intent is to provide visibility to key priorities of the Combatant Commanders (major issues that each would like to discuss during the program review)

37

Who are the OSD Decision Making Forums?

• 3 Star Program Review Group: co chaired by D, CAPE, USD(C), and Joint Staff (J8)
• Deputy's Management Action Group (DMAG)
• Secretary of Defense Large and Small Groups

38

What is the purpose of PROGRAMMING in the PPBE Phase?***

END (FINAL) RESULT: POM
• is to translate planning decisions, OSD programming guidance, and congressional guidance into a detailed allocation of Force, -- Manpower, -- and Funds/Dollars
• accomplished through a systematic review and approval process that "costs out" force objectives
• include 4 years beyond the budget year for COST and MANPOWER, and 7 years beyond the budget year for FORCE
• Incorporates requirements from Components and Program Executive Office Manpower, -- Operation, -- and Acquisition

39

When do the Office of Under Secretary of Defense (Comptroller) (USD-C)and Director, Cost Assessment and Program Evaluation (CAPE) send an Integrated Program/Budget Review Guidance document?

In the late May or early June timeframe. The document provides a detailed schedule and guidance for the preparation and submission of the Components' POM/Budget Estimate Submission (BES) .

40

What elements are included in the Program Object Memorandum (POM)?

• A systematic analysis of missions;
• The objectives to be achieved;
• Alternative methods for accomplishing objectives; and
• Effective Allocation of available resources

41

What is Future Years Defense Program (FYDP)?

• Program and financial plan for DoD as approved by the SECDEF
• is an automated database that SUMMARIZES all force, resources, and equipment associated with program approved by Secretary of Defense (SECDEF).

42

What does the Future Years Defense Program (FYDP) contains?

• Forces, manpower, and Total Obligational Authority (TOA) identified to a program element structure aggregated into a major defense program
• 10 years of data identified as prior year, current year (i.e. the year that is current when Congress is enacting the target budget year), budget year (being enacted by Congress), the next four years for rsources, and the following years of force structure requirements.

43

What happens when the President's Budget is submitted to Congress (budget is due no later than the first Monday in February)?

OSD provides back to the Services and Defense Agencies their portion of the FYDP updated to agree with the President's Budget.

That update is used by the Services and Defense Agencies to "build" their Program Object Memorandum (POM) and Budget Estimate Submission (BES) during the next calendar year cycle.

44

What are the 3 dimensions of FYDP?

1. Major Force Programs
2. DoD Appropriation
3. Components

45

What happens when Program Objective Memorandum (POMs) are submitted to OSD by the component (Military Departments and Defense Agencies)?

are analyzed by teams organized by the Director, CAPE, and issue papers are prepared.

POM= Draft
Issue Book= Review
RMD= Finalize Review

46

What is Director, Cost Assessment and Program Evaluation (D, CAPE)?

• Prepare and publish DoD fiscal guidance
• Conduct and coordinate the DoD program review
• Provide independent analysis and advice to the SECDEF and DEPSECDEF on plans, programs, budget, and capabilities of US defense objectives
• Lead analytical effort in support of the QDR and provide cost estimates for QDR Initiatives

47

How long is the programming phase?

In addition to the budget year, the program period include the 4 years beyond the budget year and cost and manpower, and 7 years beyond the budget year for forces.

48

What is the Program Objective Memorandum (POM)?

(product of the Programming process within DoD)
• This product displays the resource allocation decision of the military departments in response to and in accordance with DPPG.

49

What is Resource Management Decisions (RMDs)?"***

(applicable to budget matters)
• Final decision document in the Program Review Process
• A document containing the decisions by the SECDEF on the program and budget resource level (budget decision on documents issued following OSD/OMB joint review./budget review process
• Reflect decisions of the SECDEF on the Component's Program Objective Memorandum (POM) submission
• The issuance of RMDs addressing programming issues completes the programming phase of PPBE.
• Budget decisions are recorded in Comptroller Information System

50

What is the FOCUS in the PPBE Phase?

• Final phase in development of Defense portion of President's Budget
• Translation of resources requirements from programming format to appropriation format as required by Congress
• Ensures proper funding policies, pricing, phasing, reasonableness, prior years obligations, and overall readiness for execution

51

What is Budget Estimate Submission (BES)?

When is BES submitted?

• Each DoD Component submits a BES to OSD (due late July or early August time frame)
• The Services aggregate their inputs from operational organizations and field activities to develop BES based on the program and fiscal guidance contained in the DPPG
• Included data for:
-Prior Year
-Current Year
-Budget Year
• Submit CONCURRENTLY with POM

52

What is OSD/OMB Budget Review?

• Focuses on proper funding policies, pricing, phasing, reasonableness, prior years obligations, and execute-ability
• Appropriation and Program sponsors provide appropriation/program overviews at OSD/OMB hearings
• OSD analysts draft Resource Management Decision (RMDs) for review and coordination

53

What is Comptroller Information System (CIS)?***

• OFFICIAL OSD RECORD of budget estimates. The budget information in this system is organized in the appropriation structure and contains the information needed by OMB to support the President's Budget.
-Base for preparation of:
Program and Schedules
Relation of Obligations and Outlays
Object Classifications Schedules
Data required for OMB Max Budget System
• OSD Transmits budget documents to OMB for preparation of the President's budget
• Record budget decision document.

54

What is Budget Issue Resolution?

• Occurs after the OSD/OMB budget review.
• Serves to resolve remaining budget issues
• JCS coordinate issues affecting Combatant Commanders for comments and/or support
• SECDEF decides if meeting with OMB or the President is necessary to request additional funds or recommend alternative actions.
2.1.49

55

What is the Research, Development, and Acquisition Plan (RDA Plan)

is a continuous process focusing on a 14-year planning horizon (5 budget and POM years plus a 9-year Extended Planning Period). The RDA plan systematically focuses RDA programs on solving battlefield needs derived from war-fighting concepts.

56

What is Defense Acquisition Board (DAB)?***

• is DoD's senior-level forum for advising the USD(AT and L) (Chairman) on critical decisions regarding Major Defense Acquisition Program
• VCJCS (Vice Chairman DAB) (Chair of JROC)
• Defense Acquisition Board :
-Oversee defense system acquisition (the top level to acquire weapons systems)
-Assures program meet performance
-DAB and JROC help link the acquisition process to PPBE
2.1.50

57

Joint Requirements Oversight Council (JROC)?

• VCJCS (Chairman)
• JROC explores new alternatives for assessing joint military war fighting capabilities and requirement
• Helps Defense Acquisition Board (DAB) and USD(AT and L) articulate military needs and validate performance goals and program baselines

58

Who are the Key Officials and Organizations of PPBE?

• Secretary and Deputy Secretuary of Defense (DEPSECDEF)
• Joint Chiefs of Staff and Combatant Commanders
• Vice Chairman Joint Chiefs of Staff (VCJCS)
• Heads of DoD Components
• Under Secretary of Defense (Comptroller)
• Under Secretary of Defense (ATL)
• Director, Cost Assessment and Program Evaluation Evaluation (D,CAPE)

59

What is the Key Documents of PPBE?

Planning
• Integrated Priority List (IPL)
• Defense Planning Guidance (DPG)

Concurrent Program Budget
• POM
• Issue Books
• Resource Management Decision (RMD)
• BES
• FYDP
• CIS
• President's Budget

60

What is President's Budget?

The budget for a particular fiscal year transmitted to Congress by the President (no later than the first Monday in Feb).
• Preparation leading to DoD portion of the President's Budget began about 25 months (15 Planning, 10 Programming/Budgeting) before that budget is submitted to Congress
• Submission of the DoD budget to the President is the FINAL OUTPUT of the PPBE process

61

What is Committee Hearing?

One of the first Congressional actions relative to the President's Budget is taken by the Congressional Budget Office

62

What is Concurrent Budget Resolution?

• The House and Senate Budget Committees manage the budget resolution process.
• is not presented to the President for action and is not a law; it is simply an agreement for both Congressional chambers as to the estimated revenue and projected maximum amount of new budget authority to be appropriated.

63

What is one of the key goals to be accomplished during the execution phase of PPBE?

Evaluation of program results

64

What is an Appropriation?

can be defined as the result of an act of Congress that allows Federal agencies to incur obligations and make payments form the US Treasury for a specified purpose.
• refers to type of funding or "color of money"
• also refers to specific fiscal year, program, and account.

65

What are Expenses?

costs incurred to operate and maintain the organization, such as personal services, supplies and utilities

66

What are Investments?

are costs that results in the acquisition of, or an addition to, end items. These cost benefits future periods and generally are of a long-term character such as real property, personal property, weapon system, and major information technology systems.

67

What is Annual Funding Policy?

requires that ANNUAL BUDGET requests for OM and MILPERS be on the basis of funding needed to cover expenses anticipated to be required to operate and maintain DoD activities for a fiscal year.

68

What is Incremental Funding Policy?

• applies to RDTE
• provides that only those funds required for work in a given fiscal year are to be included in the RDTE budget request for the fiscal year (Not given all at one time.

69

What is Full Funding Policy?

• applies to Procurement and MILCON
• The policy provides that the total amount of funding be available EACH fiscal year to procure a complete, usable end item (e.g., weapon system, IT system, or building)

70

What are the Full Funding Policy governing concepts?

• Total Estimated Cost: to inform Congress and the Public
• Usable End Item: No piecemeal procurement of systems is permitted
• Funded Delivery Period: 12 month period starting with planned delivery of the first item

71

Advance Procurement?

Funds to procure certain components, material, or effort in advance of the end item buy, to preclude serious and costly fluctuation in program continuity.

Advance procurement may be used:
(1) to maintain critical skills that would otherwise be lost between Engineering and Manufacturing Development (EMD)
(2) to project the schedule by providing necessary components at the right time for incorporation into the production of the weapon system, i.e. to prevent a slowdown or break in production

72

What is Multiyear Procurement?

is a vehicle for acquiring multiple years of requirements for systems or subsystems with a signle contract, usually up to a maximum of 5 years, without having the obligational authority for the full 5 years at the time of contract signing.

***The MYP is different from an option-type contract obligates the Government for the full 5 years of systems at the time of a contract signature but it is funded annually.***

73

What are the Appropriation Life Cycle phases?

• Current:
• Expired: Available for payment and adjustments (up or down) to existing obligations made when account was "current" (not available for new obligations or increased scope on existing obligations
• Closed/Cancelled: Not available for any purpose other than making proper accounting entries to maintain the records for auditing purposes.

74

For Appropriation Life Cycle Cancelled - A limitation (to current available appropriation) as to the amount of such adjustment and/or payments that be made, the lessor of?

• the un-expended balance of the closed appropriation; or
• 1% of the total appropriation account being charged for the adjustment or payment

75

What is a contract?

is the most common type of obligating document. It is an agreement between the Government and commercial vendor (supplier) to provide a specific goods and/or services to the Federal Government.

76

What is Military Interdepartmental Purchase Requests (MIPRS)?

is used by a DoD activity (the "requesting agency") to place an order for supplies or non-personal services with a "performing agency" that could be another DoD activity or a non-DoD FEDERAL activity willing to accept such an order.

77

What is Direct Citation?

performing agency awards a CONTRACT on behalf of the requesting agency and uses the appropriation fund cite provided by the requesting agency on the MIRP.

78

What is Reimbursable Order?

performing agency accepts FUNDS provided by the MIPR into its own DoD appropriation on business operations (revolving) fund.

79

What are Project Orders? (7 test questions)

• Used to order work or services from another DoD entity for effort that extends beyond the fiscal year for maintenance or production (no service)
• When accepted in writing by performing activity, amount is recorded as an obligation
• No de-obligation of the order for the un-executed portion when the cited appropriation expires.
• Title 41, US Code, section 6307

80

What are Economy Act Orders? (7 test questions)

• Intragovernment order that does not qualify as a project order.
• An order that will produce a useful service or item by the end of the fiscal year
• Unexecuted portion of the order must be deobligated when the cited appropriation expires.
• Title 3, US Code Section 1535

81

What is Contingent liabilities under Outstanding Contracts?

2.1.68

Amounts carried on the following contingent liabilities must be carried as an outstanding commitment until obligation is determined:
• Outstanding fixed-price contracts
• Interest due from government



• Fixed price contract called for steel, new requirements is titanium, therefore there is a price difference that will require a commitment on the books.

FMR Volume 4, Chapter 8

82

What happens when Termination of Contracts

when Contractor Defaults?

• Government may obligate same year funds previously obligated for a replacement contract for amount less, same or greater than originally obligated if:
-Bona fide need still exists
-Same or lesser scope of work
-Replacement contract awarded in a timely manner
• Even if in expired status, same year funds may be used if above criteria are met

83

What happens when Termination of Contracts

for Convenience of Government?

• Government may NOT use funds previously obligated on terminated contract if those funds are expired or cancelled (i.e., no longer available for new obligations)
• Government must retain sufficient funds on terminated contract to meeting settlement costs estimated to be owned to contractor

84

DoD or military organizations may do work for another agency or organization under the provisions of the Economy Act, provided that:

• Funding is availalble;
• The order is in the best interest of the Government
• The agency or unit filling the order is able to provide or acquire the ordered goods or services;
• Ordered goods or services cannot be provided as conveniently or cheaply as by commercial enterprise.

85

The provisions for DoD REIMBURSABLE and support activities (are addressed in DoDi 4000.19 and include the following):

• Inter-service and intra-governmental support is reimbursable to the extent that provisions of the specified support for a receiver increase the support supplier's direct cost (incremental direct costs).
• Support that benefits a receiver without creating additional cost to the supplier (e.g., gate guards, fire protection) may be included in DD form 1144 but must be identified as "non-reimbursement.
• No-cost agreements with city, county, State, and Federal Governments and with non-profit organizations should be executed with MOAs and MOUs
• Incremental Costs associated with an aborted agreement are paid for by customer program funds
• Reimbursable agreements used for test prevails for 1 ___ of effort work years.
• A contract between the parties must describe the type of work to be done, how much work is to be done and how the charges will be developed
• The costs associated with common-use infrastructure are non-reimbursable except when provided for the benefit of one or more tenants

86

What is the difference of reprogramming and transfer in realignment of appropriated funds?

Reprogramming: when funds are shifted WITHIN the same appropriation accounts,

Transfer: when funds are shifted BETWEEN the same appropriation accounts,

87

What are the thresholds in which Congress must be notified for reprogramming?

OM: 15M
PROCUREMENT: 20M
RDTE: 10M

88

Who is the approval of funds transfer between 2 different appropriations prior to implementation?

Armed Services and Appropriations Committees

89

What is Defense Working Capital Fund (DWCF) or Revolving Funds?

And
What are the 4 Criteria for inclusion into DWCF?

• DWCF activity must have a charter signed by Secretary or Assistant Secretary of Military Department
• 4 Criteria for inclusion into DWCF
1. Identification of outputs
2. Establishment of cost accounting system
3. Identification of customers
4. Evaluation of buyer-seller advantages and disadvantages

90

What is the difference between Net Operating Results (NOR) and Accumulating Operating Results (AOR)?

NOR: Profit or loss is the difference between total revenue and total expense
AOR: is the running total of NOR over the fiscal years of the fund's existence

91

Although there is a no appropriation for day to day operation for DWCF, "Appropriation and Re-appropriation Schedule" is required to be submitted to OMB. Budgetary resources available for apportionment action include:

1. New budget authority (appropriation)
2. Available un-obligated balances at the beginning of the fiscal period
3. Reimbursements and other income (aka offsetting collections)
4. Recoveries of prior-year obligation
5. Restorations, and
6. Anticipated contract authority

92

OMB Circular A-11 establishes the procedures for regarding refunds. You should record refunds:

• Paid by an expenditure account as an obligation and outlay
• Result from over-payment as reduction of receipts, rather than outlays
• Generally, refunds are credited to the same appropriation account of the original obligation

93

Who is the Integrated Priority List submitted to?

1. Secretary of Defense,
2. Chairman of the Joint Chiefs of Staff (CJCS),
3. and Military Departments

94

The Chairman of the Joint Chiefs of Staff is the principle military advisor to which officials and/organization?

• President,
• the National Security Council, and
• the SECDEF.

95

What gives you budget authority or Money?

Appropriation

96

During which event do OSD analyst draft program Budget Decisions (PBDs) for review and coordination?

Budgeting review or Fall review

97

What are the thresholds for notification to Congress on reprogramming?

RDTE $10M
OM $15M
Procurement $20M

98

Working Capital Funds - must have how many days funding on hand?

10 days

99

If Budgeted Cost of work scheduled is 130 and Budget Cost of work performed is 100 and Actual Cost of work performed is 150 what is the cost variance?

Budgeted Cost (BC) - Actual Cost (AC) =Cost Variance
Budgeted Cost (BC) -Scheduled Cost = Schedule Variance

100

What is the Bona Fide Need Rule?

provides that you will only obligate for the material requirements of the period of fund availability. It occurs in the year the order is placed, not when the goods or services are delivered.

101

What two boards or councils link the acquisition process to the Planning, programming, and budget?

Defense Acquisition Board (DAB) and Joint Requirements Oversight Council (JROC)

102

What is 31 USC 1342 – Voluntary Services?

“An officer or employee of the United States Government may not accept voluntary services for the government or employ personal services exceeding that authorized by law except for emergencies involving the safety of human life or the protection of property.”

Example: If the compensation for a position is fixed by law, then an appointee may not agree to serve without compensation.

103

What is the CPA?

Checks balances and capabilities of force and support levels recommended by service POMs

Chairman's Program Assessment; surveys and assesses the recommendations of Service of POMs

Compares the POM with the Issue Books.

104

The QDR (strategic plan) is published by ___________?

SECDEF

105

What document provides guidance to components regarding the best mix of forces and resources to achieve objectives?

Joint Programming GUIDANCE (JPG)

106

What DoD FMR has details on budget estimates and restrictions on submitting additional budget estimates?

7000.14R, Volume 2A, Chapter 1

107

Who serves as the chair of the National Security Council (NSC)?

POTUS

108

When is the QDR due?

The QDR is required by law to be submitted to Congress in February of the 2nd year of a presidential administration.

109

What does a budget do?

It translates the Program into an Appropriations format

110

Who develops the National Defense Strategy? The National Military Strategy?

NDS: SECDEF
NMS: CJCS