Budget Flashcards
1. Demonstrate an understanding of the Army budgeting process to include programming, planning and budget activities, down to the unit level 2. Identify and describe the key systems used in the AMEDD resource management process including RSBUX, DbCAS, ATLAS, FMIS, ASIMS, ODS, DTS, DMLSS 3. Demonstrate knowledge of fiscal law including the concepts of funding authority, availability, certification, obligation, and reprogramming (31 cards)
What is DTS?
Defense Travel System is a web-based program that:
- Enables the initiation and approval of travel authorizations and vouchers.
- Provides travel reservations services
- Maintains accounting information.
What are the DTS steps?
- Traveler initiates authorization and makes travel arrangements including flight, rental car, and accommodations.
- Authorization is forwarded through a supervisory and budget chain for approval.
- Voucher is generated and approved in a similar fashion.
- Split payment is made through EFT to travel card and bank account as necessary.
When does DTS commit?
When traveler books travel but has not been approved by approving official.
When does DTS obligate?
When approving official signs.
When does DTS disburse?
When traveler files voucher.
Who sets travel and per diem rates for US locations?
GSA. Rates are updated annually in October.
Who sets travel rates for OCONUS (US) locations?
US Defense Travel Management Agency.
Who sets non-US per diem rates?
US State Department. Rates are updated monthly.
What regulation is used to answer most travel related questions?
- Joint Federal Travel Regulation (JFTR), Appendix O for military.
- Joint Travel Regulation (JTR) for civilians.
Define/Calculate UDO.
Undelivered Order is obligations minus accruals.
Define/calculate AP.
Accounts Payable are accruals minus disbursements.
Define/calculate ULO.
Unliquidated Obligation is obligations minus disbursements.
Define/calculate NULO.
Negative Unliquidated Obligation is obligations minus disbursements when the result is negative.
Define/calculate AR.
Accounts Receivable are earned reimbursements minus collections.
Define/calculate UFO.
Unfilled Orders are orders received minus earned reimbursement.
Define/calculate UF.
Unobligated Funds are funding minus obligations.
Define Committment.
Administrative reservation of funds.
Define Obligation.
Legal reservation of funds binding government to an outlay from the treasury.
Define Disbursement.
Payment of funds by the US Department of Treasury.
When is a committment recorded?
Recorded following certification that the spending action cites the proper appropriation, correct FT, and availability of funds.
When is an obligation recorded?
- Recorded when an authorized government employee signs a document which will result in future payment for goods/services
- Not recorded until a source document is provided.
What is an open appropriation?
Appropriation is active and able to incure new obligations in the current year.
What is an expired appropriation?
Funds period of availability for incurring new obligations has expired and can no longer make new obligations. Can still liquidate and adjust prior years for valid obligations for five years.
What is a cancelled appropriation?
Appropriation is no longer available for any purpose. Appropriations become cancelled five years after the end of thier period of availability.
