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CDFM > Module 2 Competency 1: Defense Budget Process > Flashcards

Module 2 Competency 1: Defense Budget Process Flashcards

1
Q

Who is responsible for organizing, staffing, training, equipping, and sustaining America’s military forces?

A

Military Departments (Army, Navy, AF, Marine Corps)

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2
Q

When the President and Congress determine that military action is required, the trained and ready forces are assigned to whom?

A

Combatant Commander responsible for conducting military operations

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3
Q

Who must be familiar with the structure and responsibilities of the Secretary of Defense staff?

A

Defense Financial Manager

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4
Q

A key DoD principal who acts as a resource consultant and advisor to the Secretary of Defense, as well as manager and arbiter of the Defense resource management process?

A

Under Secretary of Defense (Comptroller) also known as Chief Financial Officer (CFO)

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5
Q

What was the most basic reorganization of Defense activities since Congress created Navy department in 1798? It established the National Security Council, the Central Intelligence Agency, a civilian SECDEF, the Office of the Secretary of Defense (OSD) and the Joint Chiefs of Staff.

A

The National Security Act of 1947

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6
Q

Which established the US AF as its own department and converted the War Department to the Department of the Army?

A

The National Security Act of 1947

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7
Q

What was the Department of Defense originally called?

A

The National Military Establishment

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8
Q

In what year did Congress amend the National Security Act of 1947, and what did that amendment entail?

A

Created the Department of Defense and consolidated the three military departments (four services) under the Secretary’s direct contact. It also made the SECDEF the only military representative on the president’s cabinent

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9
Q

Who is the principal Defense policy advisor to the President and is responsible for the formulation of the general Defense policy and policy related to all matters of direct and primary concern to the DoD for the execution of approved policy?

A

SECDEF

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10
Q

Which OSD office is responsible for the planning of PPBE?

A

USD for Policy

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11
Q

Which OSD office is responsible for the manpower?

A

USD for Personnel and Readiness

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12
Q

Which OSD office is responsible for the money and funds?

A

USD (C) CFO

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13
Q

Which OSD office is responsible for the NSA and CIA?

A

USD for Intelligence

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14
Q

Which OSD office is responsible for the programmers?

A

Director, Cost Assessment and Program Evaluation (D, CAPE)

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15
Q

Which OSD office is responsible for independent testers who test new systems?

A

Director of Operational Test and Evaluation

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16
Q

Which OSD office is responsible for legal matters?

A

General Counsel

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17
Q

Which OSD office is responsible for the audits?

A

Inspector General

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18
Q

Which OSD office is responsible for the Assistants?

A

Assistant Secretaries of Defense

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19
Q

Which act identified the Chairman of the Joint Chief of Staff (JCS) as the senior ranking member of the armed forces?

A

Goldwater Nichols DoD Reorganization Act of 1986

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20
Q

Which act established that the chairman of the JCS is the principal military advisor the the President, the National Security Council (NSC) and the SECDEF?

A

Goldwater Nichols DoD Reorganization Act of 1986

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21
Q

The JCS consists of whom?

A

the Chairman, the Vice Chairman, the Chief of Staff of the Army, the Chief of Naval Operations, Chief of Staff of the Air Force, the Commandant of the Marine Corps, and the Chief of the National Guard Bureau

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22
Q

The chairman advises the SECDEF on which non-financial related matters?

A

1) Critical deficiencies and strengths in force capabilities (including manpower, logistics, and mobility support
2) The priorities of the requirements identified by the commanders of the combatant commands and the extent to which program recommendations and budget proposal of the MILDEPS and other DoD components for a FY conform with the priorities established in the strategic plans

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23
Q

Who is responsible for writing manpower logistics and mobility support plans?

A

The Joint Chiefs of Staff

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24
Q

Who are responsible for creating lists to determine priorities and achieve funding for a mission?

A

Commanders of Combatant Commands

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25
Q

Who acts as a Chairman of the Joint Requirements Oversight Council(JROC)?

A

Vice Chairman of Joint Chiefs

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26
Q

Who are military commands with broad continuing missions and are assigned jurisdiction of all military forces?

A

Combatant Commands

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27
Q

Which combatant command is not required to complete a Program Objectives Memorandum (POM)?

A

Special Operations Command

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28
Q

In which year was the cyber command added?

A

2017

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29
Q

What is the operational chain of command for the DOD?

A

President to the SECDEF to the Combatant Commands

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30
Q

Who functions within the chain of command by transmitting to the commanders of the Combatant Commands the orders of the President or the SECDEF?

A

Chairman of JCS

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31
Q

Who is the President’s principal forum for considering national security and foreign policy matters with the senior national security advisors and cabinet officials?

A

National Security Council

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32
Q

Which act established the National Security Council?

A

National Security Act of 1947

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33
Q

Who are the standing Principal members of the National Security Council and who serves as the chairman?

A 
President of US (Chairman)
VP
SECDEF
Secretary of State
Secretary of Energy
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34
Q

What emerges from the NSC and sets forth the posture of the US; global and regional trends; and the US political, economic, and defense strategies?

A

National Security Strategy (NSS)

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35
Q

Decisions from the National Security Council discussions are documented as what?

A

National Security Presidential Directives

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36
Q

Who completes the NSS?

A

The President

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37
Q

What is prepared every four years following a Presidential election and summarizes military goals, objectives, and strategy for the coming four years?

A

Quadrennial Defense Review (QDR)

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38
Q

The QDR is required by law to be submitted to congress when?

A

February of the second year of a presidential administration

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39
Q

What identifies defense goals and forms a basis for the Defense Strategic Guidance, the National Military Strategy and the Strategy for Homeland Defense and Civil Support to present a more detailed baseline for programming Defense funds in the four-year presidential term?

A

Quadrennial Defense Review (QDR)

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40
Q

What is developed by the Charmain of JCS to address objectives in the DoD Strategic plan that require a military response?

A

National Military Strategy (NMS)

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41
Q

What is recommended by the CJCS that contains recommended national military objectives; recommended fiscally constrained force levels; military strategy and force options; and a risk assessment of the recommended strategy, forces, and military options?

A

National Military Strategy (NMS)

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42
Q

What process is used to acquire, allocate, account for, and analyze personnel and financial resources for the DoD?

A

PPBE

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43
Q

The first three phases of PPBE result in what?

A

The DoD Portion of the President’s budget

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44
Q

What is an ongoing process of evaluation, measurement and assessment of how the DoD Programming and budgeting efforts have met the needs of the war fighters and, if necessary, the adjustment of resources to achieve desired performance goals?

A

Execution review

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45
Q

What is the ultimate objectives of the PPBE process?

A

Provide the entire DoD with the most effective mix of forces, equipment, manpower, and support attainable within fiscal constraints of the Federal Government

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46
Q

Based off which item is the Defense Planning Guidance developed?

A

National Military Strategy (NMS)

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47
Q

Who prepares the Integrated Priority List (IPL?

A

Combatant Commanders

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48
Q

What is a listing of resource requirements that are prioritized across services and functional lines?

A

Integrated Priority Lists

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49
Q

Who are IPLs submitted to?

A

SECDEF, DEPSECDEF, CJCS, and MILDEP responsible for providing program and budget support

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50
Q

Who serves as the Vice Chairman of the Defense Acquisition Board?

A

VCJCS

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51
Q

Who conducts and coordinates the budget review known as the “fall review” and what turns into the Budget Estimate Submission by evaluating the DoD Component budget submissions for financial appropriateness while maintaining the administration’s fiscal controls?

A

USD (C)

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52
Q

Who has oversight responsibility for DFAS and the Defense Contract Audit Agency?

A

USD (C)

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53
Q

What is D, CAPE responsible for relative to the PPBE process?

A

1) Prepare and publish DoD Fiscal Guidance, DoD Programming Guidance, Programming decisions documents, and FYDP
2) Justifies money ceiling for MILDEPS

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54
Q

What is a systematic method established by the JCS to assess gaps in military joint war fighting capabilities and to recommend solutions to resolve these gaps?

A

Joint Capabilities Integration and Development System (JCIDS)

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55
Q

The result of the Planning process in PPBE is what?

A

Fiscally constrained programmatic guidance to accomplish the Defense Strategic Guidance (DSG) and the corporate Defense goals in the QDR

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56
Q

What contains fiscally constrained programmatic guidance for use by the Military Departments and Defense Agencies in developing the POM and Budget estimates?

A

Defense Planning Guidance (DPG)

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57
Q

What is the final document of the planning phase and promulgates Defense policy, strategy, force planning, resource planning and fiscal guidanc?

A

Defense Planning Guidance (DPG)

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58
Q

The planning process begins how long in advance of the FY in which the budget authority will be requested?

A

1 year and 1/2

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59
Q

What develops National Military Strategy to achieve National Security Objectives and sets related force requirements? It also prepares strategic and contingency plans, prepares supporting joint logistics and mobility plans, and conducts capability assessments.

A

Joint Strategic Planning

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60
Q

Combatant Commands submit their resource requirements to whom?

A

MILDEP designated responsible for providing program and support

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61
Q

What is a list of high-priority needs, prioritized across services and function lines and considering fiscal constraints?

A

Integrated Priority List (IPL)

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62
Q

The 3 Star Program review group consists of whom?

A

D, CAPE, USD(C), and Joint Staff

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63
Q

Which group is chaired by the DEPSECDEF and addresses all common management issues, include those related to the approval of the five-year program on the annual budget?

A

Deputy’s Management Action Group (DMAG)

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64
Q

MILDEPS and Defense Agencies use what to submit a balanced allocation of resources within specified constraints?

A

POM

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65
Q

the POM covers how many years?

A

Five Years (BY+4)

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66
Q

The very first year in a POM request is known as what?

A

Budget Year

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67
Q

Upon receipt of each’s components POM submission what is the next step?

A

OSD (D,CAPE) update the FYDP data base

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68
Q

What is an automated database that summarizes all forces, resources, and equipment associated with programs approved by the SECDEF?

A

Future Years Defense Program (FYDP)

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69
Q

True or False:

Service and Defense Agencies POMs and BESs are submitted concurrently to OSD in late July or early August timeframe

A

True

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70
Q

Upon submission of the President’s budget to congress, what occurs next?

A

OSD provides back to the services and Defense Agencies their portion of the FYDP updated to agree with the president’s budget

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71
Q

POMs submitted to OSD by the components are analyzed by teams organized by the whom and what is sub-sequentially prepared?

A

D,CAPE; Issue Papers in Issue Books

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72
Q

The main role of a 3-star group is to verify what for the DMAG review?

A

The right information

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73
Q

What completes the programming phase of the PPBE process?

A

Issuance of Resource Management Decisions (RMDs)

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74
Q

What checks balance and capabilities of composite force and support levels recommends by service POMs?

A

Chairman’s Program Assessment (CPA)

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75
Q

What is the final phase in development of Defense portion of President’s budget?

A

Budgeting Phase

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76
Q

What is the focus of the budgeting phase?

A

1) Translate resource requirements from programming format to appropriation format
2) Ensures proper funding policies, pricing phasing, reasonableness, prior year obligations, and overall readiness for execution

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77
Q

What is the due date for submission of the POM and BES is when?

A

Depends on Integrated Program Budget/Review Guidance typically late July early August

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78
Q

What occurs following an initial “scrub” or review of a Component’s BES by the USD(C) budget analysts

A

Senior OMB representative meets with the USD(C) budget analyst and one or more representatives with the component to jointly review the budget submission known as the “fall review”

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79
Q

What is the official OSD record of the budget estimates as submitted by the DoD components and adjusted by SECDEF decisions through Resource Management Decisions (RMDs)

A

Comptroller Information System (CIS)

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80
Q

The data contained in the CIS are the basis for preparing what?

A

1) Program and Financing Schedules
2) Relationship of obligation and outlays
3) Object classification schedules
4) Data required by OMB’s MAX Budget Systems

81
Q

______ transmits budget documents to _____ for preparation of ________

A

OSD; OMB; President’s budget

82
Q

What is DoD’s senior-level forum for advising the USD(AT&L) on critical decisions regarding Major Defense Acquisition Programs (ACAT ID Programs? It is composed of the Department’s senior acquisition officials.

A

Defense Acquisition Board

83
Q

Who reviews and identifies all needs that cannot be met by current capabilities? It validates an identified mission need, assigns a joint potential designator for meeting the need, and forwards an Initial Capabilities Document (ICD) with recommendations to USD(AT&L).

A

Joint Requirements Oversight Council (JROC)

84
Q

What is a list of high prioritized needs of the Combatant Commanders priorities across the MILDEPS? It is used by the Joint Staff, Military Departments and OSD in developing both the POM and final programing and budgeting decisions

A

Integrated Priority List (IPL)

85
Q

What is the final document of the planning process, fiscally constrained programmatic guidance to limit goals to what can be achieved financially? It also links the planning phase to the programming and budgeting phases of PPBE.

A

Defense Planning Guidance

86
Q

What is a product of the programming process within DoD? This product displays the resource allocation decisions of the MILDEPS in response to and in accordance with DPG?

A

POM

87
Q

What are one-page narratives prepared by OSD staff, DoD Components, and OMB?

A

Issue Books

88
Q

What is a document containing the decisions by the SECDEF on the program and budget resource levels? It will normally have a section of programmatic decisions, a section of budgetary decisions, and other topics.

A

Resource Management Document (RMD)

89
Q

The services aggregate their inputs from operational organizations and field activities to develop what based on the programs and fiscal guidance contained in the DPPG?

A

Budget Estimate Submission (BES)

90
Q

What is the program and financial plan for DoD as approved by SECDEF? It 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 by appropriation for congressional review.

A

FYDP

91
Q

What is the official OSD record of budget estimates? It organizes the budget information in this system by appopriation structure and contains the information needed by OMB to support the President’s budget?

A

Comptroller Information System (CIS)

92
Q

The budget for a particular fiscal year transmitted to Congress by the President is known as what?

A

President’s Budget

93
Q

How long is the planning phase in the PPBE process normally?

A

15 months

94
Q

How long are the programming and budgeting phases in the PPBE process normally?

A

10 months

95
Q

What is the final output of the PPBE process?

A

Submission of the DoD budget to the President

96
Q

What are costs incurred to operating and maintain the organization, such as personal services, supplies and utilities?

A

Expenses

97
Q

What are costs that result in the acquisition of, or an addition to, end items?

A

Investments

98
Q

The rule governing budgeting of RDT&E funds is what?

A

Incremental Funding Policy

99
Q

The DoD FMR states “only those funds required for work in a given FY shall be included in the RDT&E budget request for that FY for most classes of effort.” This policy is known as what?

A

Incremental Funding Policy

100
Q

What funding policy provides that the total amount of funding be available each FY to procure a complete, usable end item (e.g. a weapon system, information technology system, or building)?

A

Full-Funding Policy

101
Q

All funds required to complete the deliver of each buy will be included in the budget request for the year of the planned contract award, regardless of the date the contracted items will be delivered is found in which funding policy?

A

Full-Funding Policy

102
Q

What are the two primary points of the “full-funding policy?”

A

1) Useable end items

2) Funded Delivery Period

103
Q

What point of the “full-funding policy” states that the Military Service cannot buy one part of the end item on year, another part the next year, and then another part the third year?

A

Useable end items

104
Q

The Military service must contract each year for some number of completely fabricated and ready-to-perform systems or useable building is which point of the “full-funding policy”

A

Useable end items

105
Q

What point of the “full-funding policy” dictates that funding is a 12 month period starting with the month in which the contractor is expected-by the terms of the planned contract-to deliver the first item of a production contract?

A

Funded Delivery Period

106
Q

The maximum number of production items a DoD Component can budget for is the maximum quantity the contractor can deliver in that 12-month period is which point of the “full-funding policy”

A

Funded Delivery Period

107
Q

What is an exception to the “full-funding policy” and can be describes as funds to procure certain components, material, or effort in advance of the end item buy, to preclude serious and costly fluctuation in program continuity?

A

Advance Procurement

108
Q

When is using advance procurement acceptable?

A

1) to maintain critical skills that would otherwise be lost between Engineering and Manufacturing Development (EMD) and Full-Rate Production
2) to protect schedule by providing necessary components at the right time for incorporation into the production of a weapon system

109
Q

A vehicle for acquiring multiple years of requirements for systems or subsystems with a single contract, usually up to a max of 5 years, without having the obligational authority for the full 5 years at the time of contract signing is known as what?

A

Multiyear Procurement (MYP)

110
Q

How does Multiyear procurement (MYP) differ from option-type?

A

Option contract only obligates the Government one year at a time whereas MYP contract obligates the Government for the full five years of systems at the time of a contract signature, but it is funded annually

111
Q

What is the purpose of using MYP?

A

Reduce program cost growth and introduce stability into the acquisition process

112
Q

Economic Order Quantity funding is funded as what?

A

Advance Procurement

113
Q

To manage the risks associated with MYP, what is one of the criteria MYP candidates must meet?

A

Substantial Savings

114
Q

What would be considered a substantial saving?

A

No real figure but usually minimum savings of 10% or more

115
Q

To assure the validity of estimated savings, Congress mandated what?

A

Two-step multiyear approval

116
Q

What is the first phase of an appropriation life cycle and for how many years?

A

Current Account; 1-5 years

117
Q

Funding available for new obligations, increased scope on existing obligations, payments and adjustments occurs in which phase of the APPN life cycle?

A

Current Account: Phase 1

118
Q

What is the second phase of an appropriation life cycle and for how many years?

A

Expired Account; 5 years

119
Q

Funding available for payments and adjustments (up or down) to existing obligations made when account was current occurs in which phase of the APPN life cycle?

A

Expired Account: Phase 2

120
Q

In which phase of the APPN life cycle is funding available but not available for new obligations or increased scope on existing obligations?

A

Expired Account: Phase 2

121
Q

In which phase of the APPN life cycle does FY, appropriation, and line item identity remain to enable “charging” original obligation fund cite?

A

Expired Account: Phase 2

122
Q

In the Closed/Canceled Account phase adjustments and payments are charged to currently available APPN of the same type, up to what?

A

lesser of 1% of currently available APPN or unexpended balance of closed APPN

123
Q

In which phase of the APPN life cycle does FY, appropriation, and line item identity remain only for accounting and tracking purposes?

A

Closed/Canceled Account: Phase 3

124
Q

In which phase of the APPN life cycle are funds no longer available for payments or obligation adjustments?

A

Closed/Canceled Account: Phase 3

125
Q

What are the four types of obligations documents?

A

Contracts
MIPRs
Project Order
Economy Act Order

126
Q

What is the most common type of obligation documents?

A

Contracts

127
Q

Where are extensive rules spelled out for contract requirements?

A

FAR

128
Q

What is the DD form # for a MIPR?

A

DD Form 448

129
Q

What are the two types of MIPRs?

A

Direct Citation and Reimbursable Order

130
Q

Which type of MIPR is used when the performing agency awards a contract on behalf of the requesting agency and uses the appropriation fund cite provided by the requesting agency on the MIPR?

A

Direct Citation

131
Q

For a Direct Citation MIPR, who records the obligation and when?

A

The Requesting agency when it is notified in writing that the performing agency has awarded the contract or when a copy of the contract is received

132
Q

Which type of MIPR is used the performing agency accepts funds provided by the MIPR into its own DoD APPN or business operations (revolving) fund?

A

Reimbursable Order

133
Q

When are funds obligated for a Reimbursable Order MIPR?

A

When the performing agency accepts and returns the signed MIPR to the requesting agency

134
Q

What type of obligation occurs when the obligations is used to order work or services from another DoD entity for efforts that extend beyond the FY for maintenance and production?

A

Project Orders

135
Q

When is an obligation recorded for a Project Order?

A

When accepted in writing by the performing activity

136
Q

True or False:

No de-obligation of the order for the unexecuted portion when the cited APPN expires for a Project Order.

A

True

137
Q

What type of obligation serves to obligate appropriations in the same manner as orders or contracts placed with commercial enterprises, however, it is only between DoD Activities?

A

Project Order

138
Q

True or False:

Project Orders can be used to between DoD and non-DoD federal entities?

A

False

139
Q

For a project order, generally work required would be of ________ nature in which the requesting entity would not receive a benefit until the entire project is complete

A

non-severable

140
Q

Overhaul of an item to a condition of serviceability equivalent to its original state would use what type of obligation method?

A

Project Order

141
Q

What is the US Code that provides the authority of a project order?

A

41 USC 6307

142
Q

What are the 4 requirements of a project order?

A

1) Only b/w DoD activities
2) Work must commence without delay (usually within 90 days of order acceptance and be completed within the normal production period of the specific work ordered
3) Work citing expired funds must commence by 1 January of the next calendar year
4) At least 51% of the work effort must actually be performed “in-house” by servicing agency?

143
Q

Economy act orders are authorized by which US Code?

A

31 USC 1535

144
Q

Which obligation method is considered basically an interagency acquisition agreement and would not be treated as if it were a contract?

A

Economy Act Order

145
Q

Economy act orders can be between who?

A

Same DoD Component, another DoD component, or another federal agency

146
Q

What obligation method will produce a useful service or item by the end of the FY?

A

Economy act orders

147
Q

For an economy act order, what must occur with the unexecuted portion of the order?

A

Deobligated when the cited appropriation expires

148
Q

True or False:

Economy act orders are subject to the same fiscal limitations as the APPN from which they are funded?

A

True

149
Q

Contingent liabilities will be accrued when?

A

When it is probable and estimable

150
Q

When a termination of a contract occurs when the Contactor defaults you may do what

A

obligate same years funds for a replacement contract for amount less, same, or greater than originally obligation

151
Q

In order to obligate amount on a new contract when the Contractor default, what three criteria must you consider?

A

1) Bona Fide need still exists
2) Same or less scope of work
3) Replacement contract awarded in timely manner

152
Q

If funds for a contract in which the contractor defaults are in “expired status” may you still obligate the funds

A

Yes, if the 1 criteria are met

153
Q

If a contract is terminated at the convenience of the government, you may not use funds previously obligated on terminated contract if those funds are what?

A

Expired or Canceled

154
Q

What must the government do when terminating a contract at their convenience?

A

Reduce the obligation and retain sufficient funds on terminated contract to meet settlement costs estimated to be owed to contractor

155
Q

When a contract is terminated by contractor default and If the price of the replacement contract is greater than that of the original contract you may use what to fund the difference?

A

Original FY funds assuming sufficient funds are available

156
Q

When a contract is terminated at the convenience of the government, when may you use the funds for a replacement contract?

A

If they contract was terminated based on Comptroller General Decisions (e.g. a court order)

157
Q

Who estimates the amount to be retained for obligation to settle costs for terminating a contract at the convenience of the government?

A

The contracting officer

158
Q

Foreign currency fluctuations in what type of funds are absorbed by the incurring fund business area rather than one of the OSD maintained foreign currency fluctuation accounts?

A

Working Capital Funds

159
Q

DoD or military organizations may do work for another agency or organization if what?

A

1) funding is available
2) in the best interest of the government
3) the agency or unit filling the order can provide or acquire the ordered goods or services
4) Ordered goods or services cannot be provided as conveniently or cheaply by commercial enterprise

160
Q

For reimbursable and support activities, reimbursements are “earned” when the performing activity renders what?

A

Actual or constructive performance on the order issued

161
Q

True or False:

For reimbursable and support activities, the performing activity can make a profit on the support provided

A

False

162
Q

What type of costs will not be included in reimbursement changes with the exception of those included in stabilized rates charged for Working Capital mission products and services?

A

Indirect Costs

163
Q

Broad areas of recurring inter-service and intra-governmental support and cooperation that did not requirement reimbursement should be documented with what?

A

MOA or MOU

164
Q

Recurring inter-service or intra-government support should be documented where?

A

DD Form 1144

165
Q

Support that benefits a receiver without creating additional costs to the supplier may be included in DD Form 1144 but must be identified as what?

A

“non reimbursement”

166
Q

DoD reimbursable and support activities are address in what?

A

DoDI 4000.19

167
Q

The performing agency must comply with any restriction in the appropriations cited by who?

A

Ordering Agency

168
Q

The performing agency must include the estimated amount of reimbursables where and receive what?

A

Budget submission; OMB apportionment

169
Q

True or False:

Reimbursable funded activities are required to break even on every transaction

A

True

170
Q

Agreements that require the department to reimburse a nonprofit organization or city, county or state government (other than National Guard Units) must be executed with what?

A

A contract

171
Q

When funds are shifted within the same appropriation account it is considered what?

A

Reprogramming

172
Q

When funds are shifted between different appropriation accounts it is considered what?

A

Transfer

173
Q

Who sets the policies for reprogrammings and transfers?

A

Congress

174
Q

Congress sets an annual maximum dollar amount that can be transferred between appropriations; that amount is specified where?

A

Defense Appropriations Act

175
Q

Congress sets a maximum amount that DoD can “reprogram” within specific APPN; these are known as what?

A

Below Threshold Reprogramming

176
Q

When reprogramming funds and considering the thresholds, the amounts are cumulative over the ________ of obligation availability.

A

Entire Period

177
Q

What is the max amount can you reprogram RDT&E funds (increase or decrease)?

A

Lesser of $10M or 20%

178
Q

What is the max amount can you reprogram Procurement funds (increase or decrease)?

A

Lesser of $20M or 20%

179
Q

What is the max amount can you reprogram O&M funds (increase or decrease)?

A

$15M

180
Q

What is the max amount can you reprogram MILPERS funds (increase or decrease)?

A

$10M increase; no specific congressional restriction

181
Q

What is the max amount can you reprogram MILCON funds (increase or decrease)?

A

Lesser of $2M or 25%; No specific congressional restriction

182
Q

Revolving Funds activities evolved from two distinct categories; what are they?

A

Stock Funds

Industrial Funds

183
Q

What type of revolving funds are used when procuring material in volume from commercial sources and holding it in inventory?

A

Stock Funds

184
Q

What type of revolving funds are provided industrial and commercial goods and services, such as depot maintenance, transportation, and research and development?

A

Industrial Funds

185
Q

A Defense Working Capital Fund (DWCF) activity must have what?

A

A charter signed by the Secretary or Assistant Secretary of MILDEP

186
Q

What is the 4 criteria for inclusion into into DWCF?

A

1) Identification of outputs
2) establishments of cost accounting system
3) identification of customers
4) evaluation of buyer-seller advantages and disadvantages

187
Q

What is a significant challenge of the DWCF activities?

A

They must stabilize their billing rates for an entire FY

188
Q

The difference between profit and loss is known as what?

A

Net Operating Result

189
Q

The running total of net operating results over the FY of the fund’s existence is called what?

A

Accumulated Operating Result

190
Q

Since positions occupied by Military personnel can be performed by civilian personnel, the cost of these services is included in the revolving fund rates at the cost of who?

A

Civilian

191
Q

What are designed to prevent incurring of obligations in excess of other budgetary resources?

A

Budgetary Controls

192
Q

DWCFs are required to have a minimum of ______ available at all times

A

10 days of operational funds

193
Q

What is required to be submitted to OMB for approval of the amount of obligation authority needed for the operation of the WCF for a fiscal period?

A

Apportionment or reapportionment schedule

194
Q

If you receive a refund of funds for annual or multi-year fund that were obligated in a previous year, has expired but not yet been cancelled, you must do what?

A

Record the refund as an adjustment to the expired account

195
Q

If you receive a refund of funds for annual or multi-year fund that were obligated in a previous year, has been cancelled, you must do what?

A

Credit the refund to the Miscellaneous Receipts of the treasury

196
Q

What act requires that on September 30 of the fifth FY after the period of availability for obligation of a fixed appropriation account end, the account shall be closed?

A

FY1990 NDAA (PL 101-510)

197
Q

What requires each agency to have a system of administrative control to: 1) Restrict obligations or outlays against each appropriation or fund to the amount of the apportionments of such appropriation or fund; and 2) Enable the agency head to fix responsibility for the creation of any obligation or the making of any outlay in excess of an apportionment or reapportionment

A

31 USC 1514

198
Q

Monies not appropriated by Congress; generated primarily from teh sale of goods and services, considered government funds, and used for teh benefit of military personnel, their family members, and authorized civilians are known as what?

A

Non-Appropriated Funds

199
Q

What type of funds are separate and apart from funds recorded in the Treasury accounts?

A

Non-Appropriated Funds

CDFM (6 decks)

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