Module 2.1 Budgeting Phase Flashcards by Francine Hoyle

It is the final phase of preparation of the President’s budget, budget development, is the translation of the program into an appropriations format as required by Congress.

Budgeting Phase

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During the program review, programs are reviewed on the basis of major force programs, not the ____ ____ submitted to Congress. The translation into the _____ ______ takes place in the ____ _____. The detailed review of each program is done to ensure the budget was prepared using the correct funding policy and that it has proper pricing, phasing, and is capable of being executed on time and within budget.

Appropriation format; appropriation format; budget review;

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Final phase is development of Defense portion of the President’s Budget
Translation of resource requirements from programming format to appropriation format
Ensures proper funding policies, pricing, phasing, reasonableness, prior years obligations, and overall readiness for execution.

Budgeting Focus

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DPG ⇒BES ⇒PBDs ⇒Budget Issue Resolution ⇒ DoD Portion of President’s Budget

Budgeting phase

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When do the D, CAPE and the USD(C) send their separate program review guidance and budget review guidance, respectively to the DoD components?

In the spring of each year

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What do the D, CAPE and the USD(C) separately send to the DoD components in the spring of each year?

Their separate program review guidance and budget review guidance. Which provide detailed schedules and guidance for the preparation and submission of the Components’ POM and BES.

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Who provide program review guidance and budget review guidance to the DoD Components?

The D, CAPE and USD(C), respectively.

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What is included in the program review guidance and budget review guidance the D, CAPE and USD(C) respectively send to the DoD Components in the spring of each year?

Detailed schedules and guidance for the preparation and submission of the Components’ POM and BES.

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In addition to the detailed schedules and guidance the D, CAPE and USD(C) respectively send to the DoD Components for the preparation and submission of the Components’ POM and BES, in what authoritative guidance can these instructions be found?

The Financial Management Regulation (FMR) 7000.14R, Volume 2A.

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What is included in the Financial Management Regulation (FMR) 7000.14R, Volume 2A guidance?

Timeline schedule for key dates of the Program and Budget related actions.
Instructions for preparation of Program and Budget material.
Instructions for preparing estimates for the prior year (PY), current year (CY), budget Year (BY), and the out years (BY+4).

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During the _____ DoD revises its program plans, taking into account assigned planning targets and policy guidance received from OMB.

Summer

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When does DoD revise its program plans?

DoD revises its program plans during the summer, taking into account assigned planning targets and policy guidance received from OMB.

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What regulation provide budget estimates details and restrictions on submitting additional budget estimates?

DoD FMR 7000.14R Volume 2A, Chapter 1

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To whom DoD components submit their budget estimates?

OSD

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Which data is included in the budget estimate DoD Components submit to OSD?

Prior year
Current year
Budget year

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Each DoD component submits a _____ _____ to OSD no later than the due date specified in _____ _____ _____. Each _____ ____ includes the _____, _____, and _____ _____.

Budget estimate (BES); Budget review guidance; budget estimate; prior; current; budget year.

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Following the initial budget estimates submission (initial submit), ____ _____ _____ may be made, where warranted by specified changes in circumstances, within approved Total Obligational Authority (TOA) control totals established by the USD(C).

Additional budget submissions

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Differences between Programming and Budgeting

Focus on out-years (BY+4)
Constructed by Program
From DoD
Process varies by Service/Agency
Targets DoD audience

Programming - Program Objective Memorandum (POM)

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Differences between Programming and Budgeting

Focus on Budget Year
Constructed by Appropriation
From congress and OMB process
Process is the same across DoD
Targets external audience

Budgeting - Budget Estimate Submission (BES)

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All these are true about budget estimate submission, except:

A) Focus on Budget Year

B) Constructed by Appropriation

C) From DoD process

D) Process is the same across DoD

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All these are true about budget estimate submission, except:

A) Focus on Budget Year

B) Constructed by Program

C) From Congressional and OMB process

D) Target External audience

B) Constructed by Program

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All these are true about budget estimate submission, except:

A) Focus on out-year (BY+4)

B) Constructed by Appropriation

C) From Congressional and OMB process

D) Target External audience

A) Focus on out-year (BY+4)

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All these are true about budget estimate submission, except:

A) Focus on budget year

B) Constructed by Appropriation

C) From Congressional and OMB process

D) Target DoD audience

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All these are true about Programming (POM), except:

A) Focus on out-year (BY+4)

B) Constructed by Appropriation

C) From DoD process

D) Target DoD audience

B) Constructed by Appropriation

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All these are true about Programming (POM), except: ## Footnote A) Focus on out-year (BY+4) B) Constructed by Program C) From DoD process D) Targets external audience

D) Targets external audience

All these are true about Programming (POM), except: ## Footnote A) Focus on budget year B) Constructed by Program C) From DoD process D) Targets DoD audience

A) Focus on budget year

All these are true about Programming (POM), except: ## Footnote A) Focus on out-year (BY+4) B) Constructed by Program C) Process is the same across DoD D) Targets DoD audience

C) Process is the same across DoD

All these are true about Programming (POM), except: ## Footnote A) Focus on out-year (BY+4) B) Targets external audience C) Process varies by Service/Agency D) Targets DoD audience

B) Targets external audience

Focuses on proper funding policies, pricing, reasonableness, prior years obligations, and executability.

OSD/OMB Budget Review

Appropriation and program sponsors provide appropriation/program overview at \_\_\_/\_\_\_ hearings.

OSD/OMB

\_\_\_\_\_\_ analysts draft Program Budget Decisions (PBDs) for review and coordination.

OSD

OSD analysts draft ___ \_\_\_ ___ for review and coordination.

Program Budget Decisions

Following an initial “scrub” or review of a Component's budget estimate submission by the USD(C) budget analyst and some tentative adjustments to that request, that analyst and a senior ____ representative (a budget examiner) jointly meet with one or a limited number of representatives from that Component to jointly review the _____ \_\_\_\_\_. In this face-to-face meeting (usually one per appropriation account or grouping of accounts-e.g., all procurement accounts of the military service- which is also known as the "\_\_\_\_ review”, the component representative answers questions from USD(C) budget analyst (and perhaps form the ____ examiner) to justify the _____ \_\_\_\_\_.

OMB; budget submission; Fall; OMB; budget submission.

Purpose of the "Fall Review"

Ensuring the use of **proper funding policy** for the appropriation involved, **pricing**, **phasing** (especially between RDT&E and procurement actions), **reasonableness**, **prior year obligations**, and **executability** of the requested budget amount.

Following the “Fall Review”, the USD(C) budget analyst completes his/her analysis of the budget request based on information gathered at the review and prepares a ____ type document on that request. Following internal coordination within \_\_\_\_\_, that document is presented to either the ______ or _______ for decision; that document is the _____ \_\_\_\_\_ \_\_\_\_.

Decision; document; OSD; DEPSECDEF; SECDEF; Program Budget Decision (PBD).

Final document in the budgeting phase

Program Budget Decision (PBD).

Decisions reflected in the PBDs are recorded in the ______ \_\_\_\_\_\_ ______ in the proper appropriation account format as the DoD position on that particular program and becomes an adjustment to the topline of the Component.

Comptroller Information System (CIS)

It is the official OSD system of record of the budget estimates as submitted by the DoD components and adjusted by SECDEF decisions through PBDs.

Comptroller Information System (CIS)

Official OSD record of budget estimates

CIS

* Program and financing schedules * Relationship of obligations and outlays * Object classification schedules; and * Data required by OMB's MAX Budget Systems

Data contained in the CIS

Who transmits the budget documents to OMB for the preparation of the President's budget?

OSD

Who conduct a budget issues resolution?

At the discretion of the SECDEF

When does a budget issues resolution occur?

After the OSD/OMB budget review

what does a budget issues resolution involve?

* The JCS coordinate issues affecting Combatant Commanders for comments and/or support. * The CJCS represents concerns of the Combatant Commanders during the OSD/OMB budget review and during discussion of major budget issues with the SECDEF and DEPSECDEF. * SECDEF decides if meeting with OMB or President is necessary to request additional funds or recommend alternative actions.

Chairman of the Defense Acquisition Board (DAB)

USD(A&S)

Vice Chairman of the DAB

Vice Chairman of Joint Chief of Staff

A continuous process focusing on a 14-year planning horizon (five budget and POM years plus a nine-year Extending Planning Period).

The Research Development, and Acquisition Plan (RDA Plan)

These organizations help link the acquisition process to planning, programming, and budgeting. The USD(A&S) serves as key advisor to the SECDEF and DEPSECDEF and participates in all resource decisions affecting the baselines of major acquisition programs, including costs, schedules, and performances.

The DAB and Joint Requirements Oversight Council (JROC)

7 Members of the DAB

* USD(C) * DOT&E * Service Secretaries of the Army, Navy, and the Air Force * The cognizant Overarching Integrated Product Team (OIPT) Leader * USD(P) * USD(P&R), and * D,CAPE

* Reviews and identifies all needs that cannot be met by current capabilities. * Validates an identified mission need, assigns a joint potential designator for meeting the need, and forwards an initial Capabilities Document (ICD) with its recommendations to the USD(A&S).

Joint Requirements Oversight Council (JROC)

Chairman of the JROC

VCJCS

Explores new alternatives for assessing joint military war fighting capabilities and requirements.

JROC

Helps DAB and USD(A&S) articulate military needs and validate performance goals and program baselines.

JROC

Keys Officials and Organizations of PPBE

1. Secretary and Deputy Secretary of Defense 2. CMO 3. JCS and Combatant Commanders 4. VCJCS 5. Heads of DoD Components 6. USD(C) 7. USD(R&E) 8. USD(A&S) 9. D,CAPE 10. DAB 11. DMAG (4-star)

Key Documents of PPBE

1. Integrated Priority List 2. Defense Planning Guidance 3. Program Objective Memorandum 4. Issue Books 5. Program Decision Memorandum 6. Program Budget Decision 1. Resource Management Decision( old) 7. Budget Estimate Submissions 8. Future Years Defense Program 9. Comptroller Information System 10. President's Budget

List of high priority needs Combatant Commanders' priorities across Military Departments. Used by Joint Staff, Military Departments and OSD in developing both the POMs and final programming and budgeting decisions.

Integrated Priority List (IPL)

The Services aggregate their inputs from operational organizations and field activities to develop ______________ based on the programs and fiscal guidance contained in the DPG. The ____________ updates the POM submitted by the Components earlier to OSD.

Budget Estimate Submissions

A one-page narratives prepared by OSD staff, DoD Components, and OMB to propose issues for consideration that would adjust the resources as submitted by the Components in their POM submission.

Issue Books (IB)

Contains the decisions by the Secretary of Defense on the budget resource levels.

Program Budget Decision

* Final Document in the planning phase * Fiscally constrained programmatic guidance to limit goals to what can be achieved financially * Links the planning phase to the programming phase and budgeting phase of PPBE

The Defense Planning Guidance (DPG)

A product of the programming process within the DoD. This product displays the resource allocation decisions of the military departments in response to and in accordance with DPG.

The program Objective Memorandum

Program and financial plan for DoD as approved by the Secretary of Defense. The program arrays cost data and force structure over a 7-year period (force structure for an additional 3 years, for a total of 10 years), portraying this data by major force program for internal DoD review and is required to be submitted to Congress in support of the President's budget.

Future Year Defense Program (FYDP)

The budget for a particular fiscal year transmitted to Congress by the President.

The President's Budget

Official OSD system of record of budget estimates. The budget information in this system is organized in the appropriation structure and contains the information submitted to OMB for the DoD portion of the President's Budget.

Comptroller Information Systems (CIS)

Preparation leading to DoD portion of the President's Budget began about ___ before that budget is submitted to Congress. How long is planning? How long is programming?

25 months 15 months 10 months

Final output of the PPBE process, and how long before the beginning of the fiscal year to be executed is it submitted?

Submission of the DoD portion of the President's budget Submitted to Congress 8 months prior