Reading...
Play button
Play button
Use LEFT and RIGHT arrow keys to navigate between flashcards;
Use UP and DOWN arrow keys to flip the card;
H to show hint;
A reads text to speech;
70 Cards in this Set
- Front
- Back
|
________ are one-page narratives prepared by OSD staff, DoD Components, and OMB.
|
Issue Books
|
|
|
________is a document containing the decisions by the Secretary of Defense on the program and resource levels identified in the POM.
|
Program Decision Memorandum
|
|
|
The Services aggregate their inputs from operational organizations and field activities to develop _______ based on the programs and fiscal guidance contained in the POMs.
|
Budget Estimate Submissions
|
|
|
The Final Document of the Planning Phase is the ___________.
|
Defense Planning Guidance
|
|
|
The ______ and financial plan for DoD as approved by the Secretary of Defense complies cost and force structure data over a 6-year period for congressional review.
|
Future Years Defense Program
|
|
|
The ____ was created by the Employment Act of 1946. It has 3 members appointed by the (a Chairman, 2 members and 10 economists assisted by 10 junior staff economists.) It's function is to _______.
|
Council of Economic Advisor (CEA), Assist and advise the President in the preparation of the Economic Report
|
|
|
The _______examines the global security situation and develops strategy to achieve national security objectives and sets related force requirements.
|
Joint Strategic Planning
|
|
|
The CJCS recommends the force structure required to defend the conuntry and develops the _______.
|
National Miltary Strategy
|
|
|
The planning process begins ________ in advance of the fiscal year in which the budget authority will be requested.
|
about a year and a half
|
|
|
The purpose of the __________ phase is to translate planning decisions, programming guidance, and congressional guidance into a detailed allocation of resource requirements.
|
Programming
|
|
|
In addidion to the budget year, the program period includes the ___ years beyond the budget year for cost and manpower, and _____years beyond the budget year for forces.
|
4, 7
|
|
|
True or false? The issuing of the Program Objective Memorandum (POM) completes the programming phase.
|
FALSE
The issuing of the Program Decision Memorandums completes the programming phase. |
|
|
A list prepared by the CINCs that list of high-priority needs is called ________.
|
Integrated Priority Lists
|
|
|
The Reasearch, Development and Acquisition process focuses on a ______-year planning horizon, _______budget and POM years plus a ____-year extended planning period.
` |
15, 6, 9
|
|
|
The ______ is a document issued during the joint review of Service budget submission by analyst of the OSD and OMB. They reflect the decisions of the Secretary of Defense as to the appropriate program and funding to be included in the annual defense budget request.
|
Program Budget Decision
|
|
|
The ______, composed of senior acquisition personnel is DoD's senior-level forum for advising the USD (AT&L) on critical decisions reqarding Major Defense Acquisition Programs.
|
Defense Acquisition Board (DAB)
|
|
|
The goal of the _____ was to achieve economy and enhance productivity. By increasing competition. It is designed to retain government functions in-house and rely on the commercial sector.
|
Circular A-76
|
|
|
The _______ evaluates the balance and capabilities of the composite force and support levels to attain nattional security objectives recommended by the Services' POMs and helps the SECDEF make program decisions.
|
Chairman's Program Assessment (CPA)
|
|
|
The _________ reviews all deficiencies that may require the development of a major system prior to any consideration or procurement.
|
Joint Requirements Oversight Council (JROC)
|
|
|
The _________ is the DAB Chairmen, while the _________ serves as the DAB Vice Chairman.
|
The USD (AT&L), Vice Chairman of the Joint Chiefs of Staff
|
|
|
__________funds such as the Working Capital Fund are financed primarily by reimbursements from customers appropriated accounts.
|
Revolving
|
|
|
_______ are monies that are not appropriated by Congress. They come primarily from the sale of goods and services and are used to support Morale, Welfare, and Recreation, billeting and certain religious and educational programs.
|
Non-Appropriated Funds (NAF)
|
|
|
The _______ is a product of the programming process within DoD and displays the resource allocation decisions of the military departments in response to and in accordance with DPG.
|
Program Objective Memorandum
|
|
|
The foreign currency fluctuation appropriation was established to eliminate losses or gains to programs caused by __________ from those used in the budget. Working Capital Fund (WCF) foreign currency fluctuations are absorbed by the incurring WCF business area, not the foreign currency account.
|
fluctuation of specified foreign currency exchange rates
|
|
|
True or false? The final output of PPBS is the submission of the DoD budget to the President for approval and to Congress for authorization and appropriation.
|
TRUE
|
|
|
The ________ is chaired by the __________.
|
The Defense Resources Board, DepSec of Defense
|
|
|
The ultimate objective of the PPBS is to provide the Commander's with the best allocation of ________.
|
Forces, equipment and support within resource constraints
|
|
|
_________ are intergovernmental order that when issued against annual or multiple year appropriations, or both, must be adjusted downward when the appropriation is no longer available for obligation.
|
Economy Acts Orders
|
|
|
_________orders are used for ordering work or services from another Government entity. This document is treated as a contract and when it is accepted in writing by the performing activitly, the amount must be recorded as an obligation in the amount stated in the order.
|
Project
|
|
|
The DoDs principal resource management organization, responsible for reviewing the service and defense agency Program Objectives Memoranda (POMs) and conducting program executive reviews is _________.
|
The Defense Resources Board
|
|
|
The President's principal forum on national security and foreign policy matters is the _________.
|
The National Security Conucil
|
|
|
The ________ states that, "It is a well-settled rule of statutory construction that where an appropriation is made for a particular object, by implication it confers authority to incur expenses which are necessary or proper or incident to the proper execution of the object, unless there is another appropriation....."
|
Necessary Expense Doctrine
|
|
|
_________ are transmitted to Congress to revise budget estimates transmitted previously and on which Congress has not completed action.
|
Budget Amendments
|
|
|
True or False? Congress cannot adjourn until the second required resolution on the budget has been adopted and if required the reconciliation process has been completed.
|
TRUE
|
|
|
By ________ the Congress must complete action on a concurrent resolution on the budget, setting ceilings for budget authority and floors for revenues.
|
15-Sep
|
|
|
The Budget Act Requires that by the _____ day after Labor Day that Congress must complete action on bills providing new budget authority.
|
7th
|
|
|
_________ is part of the government-wide system for the administrative control of appropriations and funds. It is a distribution of an amount available for obligation and/or commitment in an appropriation or fund account into amounts available for specified time periods, activities, projects, or combinations.
|
Apportionment
|
|
|
In the absence of an appropriation bill temporary appropriations acts or _____ are enacted.
|
Continuing resolutions
|
|
|
_________ establishes the procedures for recording refunds.
|
Circular A-11
|
|
|
_______ funds are appropriated but not yet apportioned by OMB appropriations
|
Unapportioned
|
|
|
__________ funds are apportioned by OMB but not yet alloted by DoD apportionments.
|
Unalloted
|
|
|
__________funds are alloted by DoD but not yet obligated allotments.
|
Unobligated
|
|
|
________ funds are obligated but not yet expended obligations.
|
Unliquidated
|
|
|
True or false? That portion of the total appropriation no longer available for use is called an expired appropriation.
|
TRUE
|
|
|
The Budget execution process begins with ________.
|
The President's signature on the appropriations bill
|
|
|
________ are normally transmitted to Congress as requests to provide funds in addition to amounts already appropriated.
|
Supplementals
|
|
|
_______ are the administrative reservation of funds based on firm procurement requests, orders, directives, and equivalent instruments. When recorded in the accounting records, reduce the uncommitted/unobligated balance.
|
Commitments
|
|
|
This category of spending represents an estimated 16 percent of Federal spending.
|
National Defense Discretionary Spending
|
|
|
This category of spending, comprising 19 percent of the total, includes education, training, science, technology, housing, transportation, and foreign aid.
|
Non-Defense Discretionary
|
|
|
Some of the Federal Spending Percentages and the associated programs are:
|
Social Security 23%; Non-Defense Discretionary 19%; National Defense Discretionary 16%
|
|
|
The Federal Revenue Sources and their corresponding percentages are:
|
Individual Income Tax 48%; Social Insurance Payroll Tax 34%; Corporate Income Tax 10%; Excise Tax 4%, Other 4%
|
|
|
True or False? Revenues generated from taxes are the smallest amount of money the Federal government receives to pay its bills.
|
FALSE
Revenues generated from taxes make up the LARGEST portion of revenues for the country. |
|
|
If both houses of Congress do not complete action on the proposed rescission within _______days of continuous congressional session after its receipt, the funds must be made available for obligation.
|
45
|
|
|
_________ spending, which consists of Federal retirement and insurance programs, unemployment, and payments to farmers, comprises about 6 percent of Federal spending.
|
Other Mandatory
|
|
|
_________, which are the amounts of orders placed, contracts awarded, services received, and similar transactions during an accounting period that will require payment during the same or future period.
|
Obligations
|
|
|
________ are the most common type of obligating document. It is an agreement between the Government and a commercial vendor to provide specific goods and/or services to the Federal government. The funds are obligated when it has been accepted and signed.
|
Contracts
|
|
|
_______ are the most universal forms for requesting work or services from another government entity. These documents are subject to downward adjustment when the obligated appropriation is no longer available for obligation to the extent that the procuring component has not executed its agreed-upon contract or project order actions.
|
MIPIR
|
|
|
True or False? An amount may be recorded as an obligation when supported by simple verbal evidence of the transactions.
|
FALSE
Physical evidence, ie invoice, contract etc must exist before a valid obligation may be recorded. |
|
|
The automated _______ is the official OSD record of the budget estimates after adjustments in the SECDEF'S Program Budget Decisions.
|
Budget Review System
|
|
|
Each DoD component submits a budget estimate to the Office of the Secretary of Defense in _________ of each Year.
|
September
|
|
|
The ______ is a product of the National Security Council.
|
National Security Strategy
|
|
|
_________ spending will provide health care coverage for elderly Americans and people with disabilities.
|
Medicaid
|
|
|
_______ payments, are payments resulting from previous budget deficits.
|
Net Interest
|
|
|
The Federal budget is the President's budget request as modified by _________. The law requires that by the first Monday in _________, the President submit the proposed budget for the next fiscal year.
|
Congress, February
|
|
|
_______ spending will provide benefits to people and families with incomes below certain minimum levels that vary from program to program.
|
Other Means
|
|
|
The final phase of the PPBS process, is __________.
|
Budget Development
|
|
|
A (n) _____________ is a financial control document that establishes the amount of monies authorized to be withdrawn from the central accounts that are maintained by the Treasury Department.
|
Treasury Warrant
|
|
|
A comprehensive review is done on a _______ basis by each DoD activity and is adjusted as needed.
|
mid-year
|
|
|
The Office of the Secretary of Defense is required to report to the Office of Management and Budget the status of expenditures ______________.
|
Quarterly using the SF-133
|
|
|
Military departments and other defense agencies obligate for goods and services ______________.
|
Ongoing throughout the fiscal year
|
