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Defense Budget Process

This area deals with the financial manager's knowledge of the DoD Planning, Programming, Budget and Execution system (PPBE) (process, terminology and products), DoD budget formulation, review and execution, OMB circulars and implementing DoD guidance, relationships among and use of appropriations and funds, stages of funds execution, reimbursable and support agreements, flow of funds and the DoD programming process, terminology and products. The PPBE is the system used by the DoD to allocate scarce resources. The System includes distinct phases of the process. You must have knowledge of the planning cycle and role of the Defense Planning Guidance (DPG). Secondly, you must demonstrate knowledge of the programming cycle and role of the Program Budget Decision in the process. Questions on the budget will cover your knowledge of the process, terminology and control mechanisms. There will be special emphasis on the budget cycle. You must demonstrate knowledge of budget formulation, review, defense, and execution. You must show knowledge of OMB circulars, DoD guidance, Congressional relationships, uses of appropriations and funds, stages of the flow of funds and budget execution at headquarters and operating levels.
 Reference  Title  Chapter/Section  Study Notes
 FMR Vol 1  General FM Information, Systems And Requirements Chap 1  www.dtic.mil/comptroller/fmr
 FMR Vol 2a  Budget Formulation & Presentation Chap 1  www.dtic.mil/comptroller/fmr
 FMR Vol 2b  Budget Formulation & Presentation  Chap 14  www.dtic.mil/comptroller/fmr
 FMR Vol 11a  Reimbursable Operations & Procedures  Chap 1, 2, 3  www.dtic.mil/comptroller/fmr
 FMR Vol 11b  Reimbursable Operations & Procedures – Working Capital Funds  Chap 5  www.dtic.mil/comptroller/fmr
 FMR Vol 3  Budget Execution  Chap 6  www.dtic.mil/comptroller/fmr
 Redbook Principles of Appropriation Law    www.gao.gov/special.pubs/vol1.pdf
 OMB Cir A-11  Preparation And Submission of Budget Estimates     www.whitehouse.gov/omb/circulars/index.html
 OMB Cir A-76  Commercial Activities     www.whitehouse.gov/omb/circulars/index.html
 10 USC 2807      http://uscode.house.gov
 DoDI 4000.19  Host Tenant Support    http://www.dtic.mil/whs/directives/
 DoDD 1100-4      http://www.dtic.mil/whs/directives
 Title 41 USC  Food & Forage Act    http://uscode.house.gov
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