Resources (done)

Question 1

What are the phases of PPBE?

Answer 1

1. Planning
2. Programming
3. Budgeting
4. Execution

Question 2

What are the three restrictions on funds? (3 fiscal laws)

Answer 2

1. Purpose
   - Money can only be used for what it’s appropriated for
2. Time
   - appropriation is only active for a certain period of time
3. Amount

Question 3

What are the Life Cycle Budget Phases? What do they mean for your funds?

Answer 3

1. Active
   - can incur new obligations
2. Expired 5 Years
   - cannot incur new obligations
   - remain expired for 5 years
3. Cancelled Forever
   - Cannot be used for payments, adjustments, or obligations
   - Anything added after has to be on new appropriations

Question 4

Name two laws for appropriating resources and what they provide

Answer 4

1. National Defense Authorization Act
   - Authorizes funding for military activities
   - Authorizes new programs, continuations of programs, funding limits
2. Appropriations Act
   - Contains purposes and allowable time periods for all appropriations
   - Has bills like MILCON and VA bill

Question 5

What are general appropriations classifications?

Answer 5

1. Investment Appropriations
   - Research, Development, Test and Evaluations (RDT&E) 3600
   - Procurement (Aircraft 3010, Missile 3020, Other 3080)
   - MILCON 3300
2. Operations and Support Appropriations
   - O&M (3400)
   - Military Personnel (MILPERS 3500)

Question 6

What are the two stages of the funding process?

Answer 6

1. Commitment Stage
2. Obligation Stage

Question 7

Describe the commitment stage of accounting

Answer 7

• Administrative reservation of funds
• Funds are certified and purchase must be legal
• Funds CAN be pulled, obligate your funds in a timely manner

Question 8

What are common commitment documents?

Answer 8

• GPC program
• Purchase request (AF Form 9)
• Military Interdepartmental Purchase Request (MIPR) (DD Form 448)

Question 9

What are the three sub stages of the Obligation stage?

Answer 9

1. Undelivered Orders Outstanding (UOO)
   - contract
2. Accrued Expenditures Unpaid (AEU)
   - Invoice
3. Accrued Expenditures Paid (AEP)
   - Receiving report

Question 10

What are common obligation documents?

Answer 10

• Contract
• DD Form 448 (MIPR)
• Miscellaneous Obligation/Reimbursement Document (MORD)

Question 11

What is a PEC?

Answer 11

Program Element Code
- basic building block of FYDP

Question 12

What are PEC 78 & 76 categorized as?

Answer 12

FSRM/DFSRM, Facilities Sustainment, Restoration, and Modernization

Question 13

What is PEC 78?

Answer 13

Sustainment: maintenance and life cycle repair

Question 14

What is PEC 76?

Answer 14

Restoration/Modernization:
- O&M construction
- non life cycle repair

Question 15

What is PEC 79?

Answer 15

Facility Operations