Where do all bills orginate?

House of Representatives

If Congress is adjourned and the President fails to sign a bill during the 10-day period, that bill does not become law,

This is called a

This OMB issued document can change funding for individual programs, reduce or increase overall funding for the Agewncy or direct additional funding be added to spefic programs within existing agency funding levels.  Can be appelaed to the Presudent by Agency Head.

When does the President transmits the budget to Congress?

The second resolution allows Congress to set ceilings for budget authority (debt) and floors for revenue (taxes), this is due NLT:

Funds legally reserved for a specific purpose is?

When transferring funds from planned requirements to unfunded requirements, the requirement must:

1- be unanticipated

2- higher priority than a funded req.

Transfers occur  between appropriations and require?

OM: $15M at BA Lvl

PRC: $20M at line item

RD: $10M at PE lvl

What is the last phase of the budget process?

Performance Review and Audit

- Congress thru GAO audits

- DoD internal controls

- strategic planning

- development of performance plans

- goal setting

- performance reporting

20%

What is the authority for annual madnatory expenditures found in a permanent statutes?

direct -mandatory (64%)

discretionary found in 13 annual appropriation bills (36%)

- cabinet level position

-Principal advisor to President and is responsible for teh formulation of general defense policy

-Exercises authority, control and direction over DoD

Pres

VP

SECDEF

Sec of State

Director of National Intelligence

Chairman Joint Chiefs of Staff

Under secretaries for:

Acquisition and Technology and Logistics

Comptroller and Chief Financial Officer

Intelligence

Personnel and Readiness

Policy

Director of Def Research and Engineering

The Under Sec of Defense Compotroller/CFO is the principal advisor to the SECDEF on financial matters to include:

Resource allocation

Financial mgmt and accounting

Budget formulation and execution

Which act identified the Chairman of teh JCS as the sr. ranking member of the Armed Forces?

_______ are military commands with broad continuing missions?

True or false:

The operational chain of command runs from the President to the SECDEF to the commanders of the Unified Combatant Commands

Which CCOMs are based on geographic areas of responsibility?

Joint Forces Command

Special Forces Command

Strategic Command

Transportation Command

conduct a biennial (2yr) cycle, formulating 2-yr budgets and using the off year to focus on execution and performance,

decide what programs to fund adn how much to spend on each program

In the PPBE process, the Secdef  provides policy direction while placing program execution authority with DoD Components,  DoD components provide?

Provide advice and information as requested by OSD to permit assessment of execution

- strive to provide operational Combatant Commanders the best mix forces, equipment, and support attainable within resources constraints.

The FYDP contains 11 years of data, explain?

The prior yr

current year

two budget years

four outyears

3 additional years of force structure and manpower

What occurs in the Programming phase?

The FYDP is updated and where the SECDEF issues Program Decision Memorandums

Issue books on how to package requirements

A reolution setting forth or revising the congressional budget for a fiscal year is passed by both houses of Congress and does not require the signature of the President?

True or False

Defense

Military Construction/Veterans Affairs

Energy and Water Development

The House appropriations committee and the Senate appropriations committee

when both houses, via a conference committee agree on exact same bill, it is sent to President for signature

True or False

The appropriations committee generally follow th elead of the authorizing committees but are not required to adhere to funding ceilings set in the authorization bill.

What is commonly referred to as the thrid chamber?

True or False

When the President signs the appropriations bill it becomes an act/law?

Purpose- funds may be obligagted and expended only for the purpose authorized in appropriation Title 31 USC 1301

Time - USC 1502, period of time to incure new obligations (order godds/services) is differenet from period of time to incure expenditures (pay bills) 

Amount-established by law

What is the first step in the contracting process?

Issues a certification to the contracting offcier stating that funds are avaialbel for purpose identified in porcuremetn request

Who reports the expenditures and sends vouchers to the Comptoller and US Treasury

Who is responsible for the outlay of funds?

-employees shall not use public office for private gain

-Employees shall act impartially and not give preferential treatment to any private organization or individual

- persons who seek officical action by employee's agency

- do or seek business with employee's agency

- are regulated by employee's agency

-have interest that may be substantially affected by performance or nonperformace or employee's official duties

True or False

Executive employees may accept gifts of free attendance at certian widely attended gatherings provided that there has been a determination that attendance is in the interest of the agency

- gifts other than cash valued at no more than $10

- food and refreshments shared in an office

- personal hospitality in the employee's home that is same as that customarily provided to personal friends

- Gifts given for an occassion

- transferred leave provided that is is not an immediate supervisor 

is rerquired to ensure the success of combat operstaions, cannot convert to a military position because it requires uniterupted perfromacne to provide immediate and continuing support for combat operations

- employee is engaged in actual negotiations for employment

- a potential emplopyer has contacted the employee about possible employment and employee makes a response other than rejection

- employee contacts prospective employer about employment

True or False

Executive branch employees are nolonger subject to the prohibitions on the acceptance of honoraia contained in the Ethics Reform Act of 1989 

Post employment rules:

1- if an employee's involvemnt in such matter was persoanl and substantial, then the employee is permanently barred from representing anyone on that same matter to any Fed dept, and

Certain sr. offciers and employees of the executive branch are required to file a public report disclosing their financial interests as well as theinetests of their spouses, and children.  

Govt contractors are excluded from the definition of

The official report database that summarizes the resources provided to DoD.  The FYDP identifies funding for each appropriation, manpower, authorization, and program, and selected types of unitor equipment authorizations by resoruce management packages called program elemnets.

1- terminating or deferring activities not essential to teh war effoprt to permit the reallocation of personnel

2- assigning mil. personnel only those jobs that contribute to the war unless

mil incumbent is req by law, mil authority is requisite

1- mobilization of all or part of the reserve component to bring force structure to levels required

2- the augmentation of active and activated reservists, recalled retirees, volunteers and daftees

Includes all positiosn other than full time permanent, incl temp, part time, and intermittent

lapse rate

The Federal Activities Inventory Reform Act of 1998 requires an annual list of

government activities not inherently governmental in nature be submitted

no later than the end of the thir quarter of each fy to the director of OMB

Public Availability of FAIR lists will be published by OMB in the

OMB circular A11 will ensures closes management of budgeted FTE levels for each agency.

What else does thsi curecular address? 

-Achieve economy and enhance productivity

- retain governmental functions in house

- rely on commercial sector

OMB circular is not designed to contract out, it is designed to:

1- balance the interests of the parties to make or buy cost comparison

2- Provide a level playing field between public and private sector offerors to a competition

and

Reliable cost and performance information are part of the following laws/regs

Chief Financial Officers Act of 1990

the Govt Performance and Results Act

the Federal Accounting Standards Advisory Board -Statement of Fed. Acct. Standards Number 4

commercial activity

inherently govt activity

- the act of governing: criminal investigations, combat support, direction of fed employees, intell, regulation of industry and commerce to include food and drugs

- monetary transactions and entitlements: tax colelction and revenue, control of treausry supply, admin of public trusts

Defense Reform Initiative intends to reduce overhead and apply savings to offset modernization and quality of life shortfalls.

It does so if:

Business Practices: Working Capital Funds, and Electronic Commerce

and Streamlining the prganization (public private comeptition )

- closure of military base

-release of 50 or more civilians

- termination of a contract affecting 100 or more people

The Civil Service Reform Act (CSRA) of 1978 impacts perfomance appraisals by:

- consist of established standards that permit the accurate evaluation of performance on basis of objective criteria

- must be communicated to employees in writing at beginning of period

- employees receive annual appriasals

5 CFR Part 432 (perfromance based issues) and

Part 752 (adverse actions)

The National Security Personnel System covers

1 pay, classification, and perfromance mgmt

- hiring and workforce shaping

-disciplinary matters and appeals procedures

The Govt Emplyee Training Act (Geta) under Chap 41 of 5 USC places responsibility for human resources development specifically with?

- agency itself

- another govt agency

- a school

The 1972 Equal Employment Opportunity Act requires

afirmative action plans

- broight fed govt in line with 1964 civil rights act

EEO Discrimination Compliant Program two conditions must be met

- discrimination

- time limits for filing must be adhered to: complainant must contact EEO within 45 days of the event

The EEO counselor has 30 days to work case,  this time can be extended to

different goals

different methods to reach goals

different methods to distribute resources

threat to self esteem, identity or security

- avoiding: leaev well enough alone

- accomodating: deemphsis or avoid areas of differecne and emphasis areas of agreement

- competing- use pf power, wwin/lose situation

- compromising: both sides give something up

- collaborating: redefine real problem and find productive solutuions fof both parties

Limit One: competitive area, organizational and geographic in nature

Limit Two: Competitive level determined by grade and occupation, placed in retention register

The federal employees retiremtn system, the employee contributes

Federal Manager's Financial Integrity Act of 1982

Comptroller Genral Standards for Internal Controls in Fed govt

- prevent waste/misuse of agency funds and property

- assure acountability of assets

- OMB establish guidelines

-agencies to evaluate controsl and reports

- public access to annual reports

- develop and implement internal controls

- assess adequacy of internal contros

- identify needed improvements

-take corresponding corrective action

- report annually on internal controls

programs achieve intended results

resources are used efficiently

programs/resources are protected from wsate, fraud, mismanagement

laws and regs are followed

financial reporting is reliable and accurate

- control environment

-risk assessement

- control activities

- information and communciations

monitoring

Mgmt and employees shoudl set a positive and supportigve attitude toward internal controls

-provides discipline and structure for quality interanl controls

establish clear, consistent agency objectives

involves identifying and anaylzing relevant risks associated with achieving the objectives, as defined by GPRA

policies, procedures, techniques, mechanisms that enforce management's directives, such as the process of adhering to requirements for budget development

ie segregation of duties

What does monitoring mean in the internal control process?

Give sourcs of information for monitoring and assessing controls:

- knowledge from daily opertions

- mgmt reviews that assess controls

- IG/GAO reports

- OMB Circular A-127 reviews of financial systems

- Computer Security Act of 1987

- OMB Circular A130, Mgmt of Fed Info. Resources

- reportable condition: significant enough to adversely affect the organization's ability to meet its internal control objective.  Internally tracked

- Material Weakness: reported outside of agency. Reported in the Annual statement of assurance in the Performance and Accountability Report

- significant deficiency: affects entity's ability to initiate, authorize, record, pricess or report externmal financial data

- material weakness: results in a remote likelihood that a material missstatement of the financial  statements will occur or be undetectable

Interanl Control Reporting includes

- Annual Statement of Assurance

- Statement of Assurance that controls are achieving results

- report on a material weaknesses

-Assurance on Internal Controls for financial Reporting

to OMB by the 45th day of the following the end of the fiscal year/ 15 Nov

- Statement of Assurance

- Report on material weakness

-Statement of Assurance for Internal Control over financial reporting.

- an unqualified statement

- a qualified statement with exceptions explicitly noted

- a statement of no assurance

Must be signed by agency head 

Mgmt controsl do not provide reasonable assurance that the objectives of the mgmt control program are being met

- is or should be of interest to the next higher mgmt lvl

DoD lvl- OSD attn

Component lvl- DoD component

Major Command or Field Activity Lvl-Majcom

Installation or Activity lvl- head of installation  

Additional Information to determine a material weakness:

- unrealible info

- diminshed creditability

- impaired fulfillment of ops

- violation of statutory req

- impact on information security

- actual/potential loss of resources

- sensitivity of resources

- magnitude of funds, property

- frequency of actual loss

- current media interest adverse publicity

- current congressional interest

- open audit findings on mgmt controls from any source

What is the last milestone in each corrective action plan?

When is the SecDef receive the annual statement?

By 1 Oct of each year and should include:

- assessment of controls,weaknesses, and plans to correct

- signed by head of component

-statement (unqualified, qualified or no assurance)

What is an assessable unit?

Responsible for conducting internal control evaluations.

- any organizational, functional, programmatic, or otehr subdivision capable of being evelauted by mgmt control assessment procedures

 Review documentation: scope of review, the responsible official, pertinent dates and facts.

System documentation: mandated by OMB circular A-123. Incls: polciies, charts, flow chartsm graphic materials   

What is risk?

A critical step that documents results of checklists, observation, examination, verification, smapling or other procedures to ensure internal controls are working.