LOA PDM003. Robins AFB. Middle Georgia Chapter. This Module is: UNCLASSIFIED. Humble - Credible - Approachable

Transcription

1 LOA PDM003 SHOW ME THE MONEY Robins AFB Middle Georgia Chapter This Module is: Humble - Credible - Approachable

2 OVERVIEW Budget Resolution Authorizations Act Appropriations Act Budget Execution & Laws Colors of Money Monetary Concepts Continuing Resolution 2

3 BUDGET RESOLUTION The budget resolution establishes various budget totals, t divides id spending totals t into functional categories (e.g., transportation), and may include reconciliation instructions to designated House or Senate committees Established by Budget and Impoundment Control Act of 1974 House and Senate Budget Committees The Concurrent Budget Resolution (CBR) is the framework for the entire federal budget 3

4 AUTHORIZATION ACT Defines scope and content of programs/policy Authorization Committees House Armed Services Committee (HASC) Senate Armed Services Committee (SASC) Provides Authorization for Each DoD Appropriation Account Provides the following: Program Approval Procurement Quantities Personnel End Strength Funding ceilings 4

5 APPROPRIATIONS ACT Contains the budget for the entire nation Appropriations Committees House Appropriations Committee (HAC) Senate Appropriations Committee (SAC) Designates specific amounts of money for specific programs Provides funding to operate Appropriation is not money but obligation authority 12 Appropriations Acts each year Defense usually funded by 3 Acts Defense Military Construction Energy and Water 5

6 Appropriation DIFFERENCE BETWEEN THE TWO Legal Basis for Withdrawing Funds From the Treasury May Contain Specific Provisions for Specific Expenditures PUTS MONEY IN THE CHECKBOOK Authorization Congress Authorizes Purposes of Appropriations Generally, DoD cannot Expend or Obligate Appropriations Without Authorization OPENS THE CHECKBOOK 6

7 FLOW OF FUNDS OMB transmits Apportionment 7

8 BUDGET EXECUTION Congress OMB DFAS Region Finance Center US Treasury OSD Comptroller DFAS Disbursing / Finance Office Service Comptroller MAJCOM/PEO Comptroller PCO Procuring Contract Officer ACO Administrative Contract Officer PMO Program Management Office Commitment C-Color Y-Year A-Amount Contractor 8

9 BUDGET EXECUTION CONT D 2 Congress OMB OSD Comptroller Service Comptroller Commitment MAJCOM/PEO Comptroller PMO Program Management Office 1 Color 3 Year Amount 13 Certification Expenditure Reporting System PCO Procuring Contract Officer Certified PR 4 6 Record of Obligation Procurement Request Project Order MIPR - Reimbursable - Direct Cite 5 DFAS Region Finance Center Certified Invoice / DD Administrative Contract Officer Voucher Voucher Summary 14 DFAS Disbursing / Finance Office 10 Check / EFT Contract ACO (Expenditure) 7 11 Surveillance Negotiation Contract (Obligation) 8 Contractor Invoice DD Check Treasury Cash (Outlay) 9

10 EXECUTION LAWS Misappropriation Act [Title 31, U.S. Code, S1301] Requires funds to be used only for the purposes and programs for which the appropriation was made. Anti-Deficiency Act [Title 31, U.S. Code, Sec 1341 & 1517 ] Prohibits making or authorizing an obligation in excess of the amount available. Forbids obligation to pay money from the US Treasury in advance of an appropriation. Requires agency to fix responsibility for violations of the Act Bona Fide Need Rule Requires funds to be used only for needs or services in the year of the appropriations obligation period. 10

11 COLORS OF MONEY Types of money received to fund specific purposes Major Appropriations for the Air Force CATEGORY OBLIGATION APPROPRIATION PERIOD Procurement 3 years 3010, 3080, 3020 Military Construction (MILCON) 5 years 3300 Military Personnel (MILPERS) 1 year 3500 Operations and Maintenance 1 year 3400 (O&M) Research and Development (R&D) 2 years

12 OTHER COLORS OF MONEY Not appropriated directly to a program May use existing funds to reimburse Working Capitol Funds Tap into industry to fund upfront o redesign Receive Congressional Plus-Ups for Special Interest Items 12

13 FUNDING POLICIES Annual Funding Applies to O&M and MILPERS appropriations that are only available for obligation for one year Full Funding Applies to procurement and MILCON appropriations Incremental Funding Applies to Research, Development, Test, and Evaluation (RDT&E) appropriations 13

14 Active/Current Funds STATUS OF FUNDS When funds can be obligated and ready to spend on new items (e.g. ready to buy new widgets) Expired Funds When funds can no longer be obligated for new requirements, but are still available to pay the bills Cancelled Funds When funds are no longer available for anything, including cud money eyusedtopayt the ebills 14

15 CONTINUING RESOLUTION Occurs when Congress fails to Pass Appropriations Act prior to start of Fiscal Year (1 October) This is handled by the Continuing Resolution Authority Joint resolution passed by Congress Signed by the President Allows the government to operate for a limited period of time with a limited amount of money 15

16 SUMMARY Budget Resolution Authorizations Act Appropriations Act Budget Execution & Laws Colors of Money Monetary Concepts Continuing Resolution 16

17 REFERENCES Defense Acquisition University, Appropriations, Congress & Budget Execution Colors of Money, 29 August 2011, Air Force Institute of Technology, Planning, Programming, Budgeting and Execution & Financial i Management, Air Force Fundamentals of Acquisition iti Management 103, January