Term
| Authorizes the Department of Defense to incur obligations in excess of appropriations in procurring clothing, subsistence, forage, fuel, quarters, transportation, or medical and hospital supplies not to exceed the necessities of the current fiscal year. (only DoD) |
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Definition
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Term
| The authority provided by Federal law to incur financial obligations that will result in immediate or future outlay. |
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Definition
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Term
| Criteria for Recording Obligations |
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Definition
| 31 USC 1501 (a) 1 through 9 |
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Term
| "It has been held that there is no private right of action for declaratory, mandatory, or injunctive relief under the Antideficiency Act. |
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Definition
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Term
| "An official or agent of the government receiving money for the government from any source shall deposit the money in the Treasury as soon as practicable..." |
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Definition
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Term
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Definition
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Term
| Employee Compensation Prohibition from outside sources |
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Definition
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Term
| "An officer or employee of the United States government may not make or authorize an expenditure or obligation exceeding an apportionment." |
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Definition
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Term
| "An agency must observe the limits of its apportionments just as it must observe the limits of its appropriations." |
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Definition
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Term
| An officer or employee of the US Government may not accept voluntary services for the government or employ personal services exeeding that authorized by law execpt for emergencies involving the safety of human life or the protection of property. |
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Definition
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Term
| If compensation for a position is fixed by law, then an appointee may not agree to serve without compensation. |
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Definition
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Term
| If the level of compensation is discretionary, AND the compensation can be set at zero, then an appointment without compensation is permissable. |
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Definition
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Term
| A service offered clearly and distinctly as gratuitous with a proper record made of that fact does not violate this statute. |
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Definition
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Term
| An officer or employee of the US Government may not involve the government in a contract or obligation for the payment of money BEFORE an appropriation is made unless authorized by law. |
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Definition
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Term
| An officer or employee of the US Government may not Make or authorize expenditure or obligation exceeding an amount available in an appropriation or fund for the expenditure or obligation. |
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Definition
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Term
| The balance of a fixed-term appropriation is available only for payment of expenses properly incurred during the period of availability or to complete contracts perperly made within that period. |
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Definition
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Term
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Definition
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Term
| Appropriations shall be applied only to the objects for which the appropriations were made except as otherwise provided by law. |
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Definition
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Term
| Empowers the Congress to pass bills for the raising of revenue, and delineates how bills will pass from the Congress to the President for signature or veto. |
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Definition
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Term
| Empowers Congress to collect taxes |
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Definition
| Article 1, Section 8, Clause 1 |
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Term
| Requires appropriations in law before money may be spent from the Treasury. The term appropriation applies broadly to any law that permits a Government employee to spend money. |
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Definition
| Article 1, Section 9, Clause 7 |
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Term
| Instructs on Budget Execution |
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Definition
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Term
| This law prescribes rules and procedures under which the President may withhold appropriated amounts from obligation (deferrals and recissions). |
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Definition
Impoundment Control Act of 1974
2 USC 682-688 |
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Term
| Prescribe the rules and procedures for budget execution. Many are also known as the Anti-Deficiency Act. |
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Definition
| Section 13 and 15, 31 USC |
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Term
| Prescribes rules and procedures (including sequestration) designed to constrain spending and receipts legislation. |
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Definition
| Balanced Budget and Emergency Deficit Control Act 1985 |
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Term
| Commonly known as the Gramm-Rudman-Hollings Act. |
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Definition
| Balanced Budget and Emergency Deficit Control Act of 1985 |
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Term
| The Budget Enforcement Act (BEA requirements) significantly amended this act. |
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Definition
| Balanced Budget and Emergency Deficit Control Act of 1985 |
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Term
| Governs the Congressional Budget process |
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Definition
| Congressional Budget Act of 1974 |
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Term
| Defines some key budget terms that are used in all phases of the budget process |
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Definition
| Congressional Budget Act 1974 |
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Term
| Establishes the House and Senate Budget Committees and the Congressional Budget Office. |
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Definition
| Congressional Budget Act of 1985 |
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Term
| Requires the President to submit an annual budget to Congress for all three branches of the Federal Government. |
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Definition
| Budget and Accounting Act of 1921 |
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Term
| Created a budget office for the President (OMB in 1970) |
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Definition
| Budget and Accounting Act of 1921 |
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Term
| Established the General Accounting Office now the Government Accountability Office (GAO) |
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Definition
| Budget and Accounting Act 1921 |
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Term
| 31 USC 1341, 1342, and 1517 |
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Definition
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Term
| The most authoritative source of information on the proper use of appropriated funds. |
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Definition
| GAO Principles of Federal Appropriation Law (The Redbook). |
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Term
| Employees shall not use public office for private gain. |
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Definition
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Term
| Emplyees shall act impartially and not give preferential treatment to a private organization or individual. |
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Definition
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Term
| Lists the 9 merit principles |
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Definition
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Term
| Lists the Prohibited Personnel Practices |
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Definition
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Term
| The budget formulation process is governed by this. |
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Definition
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Term
| Establishes the format for the budget and guidance for submitting budget estimates. |
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Definition
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Term
| Agencies must request apportionment via this. |
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Definition
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Term
| OSD reports to OMB the status of expenditure using this. |
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Definition
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Term
| Prohibits the President from withholding funds without sufficient reason. |
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Definition
| The impoundment Control Act in 1974 |
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Term
| Requires the official having administrative control of an appropriation to prescribe a system of administrative control. |
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Definition
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Term
| Under this code a system is designed to restrict obligation or expenditures from each appropriation to the amount of apportionments or reapportionments of the appropriation. |
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Definition
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Term
| Enables the official or the head of the executive agency to fix responsibility for an obligation or expenditure exceeding an apportionment or reapportionment. |
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Definition
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Term
| This must be submitted quarterly to the OMB and covers each open fiscal year for each account, and displays the status of all budget resources for each year. |
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Definition
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Term
| Lists the types and amounts of budgetary resources available, their apportionment status, and the amounts obligated and outlayed on a cumulative basis for the current fiscal year. |
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Definition
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Term
| Establishes the DoD policy and procedures of administrative controls. |
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Definition
| DoD FMR 7000.14R, volume 14, chapter 1 |
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Term
| Specifies organiztion and reporting requirements to imporve goverment-wide financial management. |
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Definition
| Chief Financial Officers Act of 1990 |
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Term
| Requires: 1. Strategic Planning, 2. Performance Planning and Goal Setting, 3. Performance Reporting |
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Definition
| Government Performance and Results Act (GPRA) |
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Term
| Divides Spending into two types: Mandatory (Direct Spending) and Discretionary |
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Definition
| Budget Enforcement Act of 1990 |
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Term
| Give the President Authority to activate the reserve forces w/o the consent of Congress and order to active duty for not more than 365 days. |
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Definition
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Term
| Limits the President to activate no more than 200k Select Reserve and Individual Ready Reserve and not more 30k Individual Ready Reserve. |
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Definition
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Term
| Gives the SECDEF permanent authority to establish programs under which employees may be eligable for VERA or VSIP. |
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Definition
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Term
| Requires buyout payments (the lessor of $25,000, or the employees severance pay) be paid from amounts available for the employee's pay. |
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Definition
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Term
| VSIP has to be repaid if the employee rejoins within 5 years. |
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Definition
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Term
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Definition
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Term
| Executive Branch employees are prohibited from participating personally and substantially in a particular matter that will affect certain financial interests. |
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Definition
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Term
| Compensation for lecture or speech writing may be restricted. |
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Definition
| 5 USC App. 501 and 5 CFR 2636 |
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Term
PUBLIC FINANCIAL DISCLOSURE
a public report disclosing financial interests as well as the interests of spouses and minor children. |
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Definition
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Term
| Confidential financial disclosure reports for less senior exec branch employees (like contracting, procurement, administration of grants and licenses etc.) |
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Definition
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Term
| Repealed the provisions of the Performance Rating Act of 1950 |
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Definition
| Civil Service Reform Act of 1978 (CSRA) |
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Term
| established an objective, job-related apraisal system that allows multiple levels of ratings. |
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Definition
| Civil Service Reform Act of 1978 (CSRA) |
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Term
| Unacceptable Performance, a formal opportunity to improve is required. |
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Definition
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Term
| Adverse action, an opportunity to improve is not required. |
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Definition
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Term
| authorizeds the use of both government and non-government training sources to meet identified training needs. |
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Definition
| Government Employees Training Act (GETA) |
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Term
| Places responsibility for humnan resource development (HRD) specifically with the head of each agency. |
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Definition
| Government Employee Training Act (GETA) |
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Term
| Prohibits discrimination based on: race, color, national origin, sex, or religion |
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Definition
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Term
| Prohibits discrimination based on sex. |
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Definition
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Term
| Prohibits Discrimination based on age |
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Definition
| 1967 Age Discrimination in Employment Act (as amended in 1974) |
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Term
| Brought the federal government in line with the provisions of the 1964 Civil Righs Act. Requires Affirmative Action Plans. |
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Definition
| 1972 Equal Employment Opportunity Act |
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Term
| Added "handicap" as a prohibited form of discrimination. Requires reasonable accomodation. |
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Definition
| 1973 Vocational Rehabilitation Act |
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Term
| Extends prohibition of discrimination to maritial status and political affiliation. |
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Definition
| 1978 Civil Service Reform Act |
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Term
| Provides for compensatory and punitive damanges and reimbursements. |
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Definition
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Term
| Provides protection for ppl with qualified disabilities |
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Definition
| 1990 Americans with Disabilities Act |
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Term
| Changed the statute of limitation rules for discriminatory compensation causes. |
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Definition
| 2009 Lilly Ledbetter Fair Pay Act |
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Term
| A complainant must contact an EEO counselor within 45 days of the event causing the complaint. |
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Definition
Lilly Ledbetter Fair Pay ACt
29 CFR 1614.105 |
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Term
| Performanced based reduction in grade or removal actions |
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Definition
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Term
| Defines activities as being commercial or inherently governmental [the act of governing and Monetary Transactions and Disbursements] |
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Definition
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Term
| Empowers federal managers to make sound and justifiable business disicions |
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Definition
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Term
| Balances the interest of the parties to make or buy cost comparison, and provides a level playing field in a public or private sector competition. |
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Definition
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Term
| Encourages competition and choice in the management and performance of commercial activities. |
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Definition
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Term
It is the policy of the U.S. Gov to:
1) achieve economy and increase productivity, 2) Retain gov functions in-house, 3) Rely on commercial sector |
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Definition
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Term
| The supplement of this sets fourth procedures for determining whether commercial activities should be performed under contract with commercial sources or in-house using gov facilities and personnel. |
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Definition
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Term
| Recommends standards for managerial cost accounting. |
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Definition
| (FASAB)Federal Accounting Standards Advisory Board |
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Term
| This makes Management Studies mandatory to recognize the MEO. |
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Definition
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Term
| Contains DoD procedure for CA (commercial activities). |
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Definition
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Term
The MEO becomes the basis of the government estimate for the cost comparison with potential
contractors. In this context, "efficient," or "cost-effective" means that the required level of workload (output), as described in the PWS, is accomplished with as little resource consumption input) as possible without degradation in the required quality level of products or services. |
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Definition
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Term
| DoD components have formal programs and training for the performance of management studies. |
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Definition
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Term
| A management study is not required for simplified cost-comparisons; however MEO analysis and certification are required. |
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Definition
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Term
Because the cost comparison may conclude that a commercial source could perform the activity
at a comparable cost, and therefore, that the work could be done by non-military personnel, all direct personnel costs shall be estimated on the basis of civilian performance. |
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Definition
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Term
| Neither funds nor manpower authorizations shall be removed from the activity's budget in anticipation of the outcome of a cost comparison study. |
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Definition
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Term
| DoD component shall notify Congress of the intention to do a cost comparison of 46 or more DoD civilian personnel. |
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Definition
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Term
| DoD component shall notify Congress of the intention to do a cost comparison of 46 or more DoD civilian personnel. |
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Definition
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Term
| DoD component shall notify USD(P&R) 5 days before notifying Congress of a cost comparision of 46 or more DoD civilians. |
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Definition
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Term
| DoD components should notify DoD civilian employees who will be affected by the cost comparison. |
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Definition
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Term
| The DoD implements the ethics provisions of the US Code and the US Code for Federal Regulations 5 CFR 2635 through this Joint Ethics Regulation. |
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Definition
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Term
| Employees must not use public office for private gain. |
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Definition
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Term
| Employees should act impartially and not give preferential treatment to private organizations or individuals |
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Definition
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Term
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Definition
| GAO Standards for Internal Control |
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Term
| Manager's Responsibility for internal control |
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Definition
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Term
| "...internal controls should be an integral part of the entire cycle of planning, budgeting, management, accounting and auditing. They should support the integrity of every step of the process and provide continual feedback to management." |
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Definition
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Term
| Establishes the legal frame work for internal control in the federal government. |
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Definition
| Federal Managers' Financial Integrity Act of 1982 (FMFIA) |
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Term
| The law requires ongoing evaluations and reports on the adequacy of the systems of internal accounting and administrative control of each executive agency. |
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Definition
| Federal Managers' Financial Integrity Act of 1982 (FMFIA) |
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Term
| Implements the FMFIA in the executive branch. |
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Definition
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Term
| Provides guidance to federal managers on improving the accountability and effectiveness of Federal programs by establishing, assessing, correcting, and reporting on internal control. |
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Definition
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Term
| Requires the GAO to establish Standards for Internal Control in the Federal Government. (The Green Book) |
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Definition
| Federal Managers' Financial Integrity Act of 1982 (FMFIA) |
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Term
| Provides the overal framework for establishing and maintaining internal control and for identifying and addressing major performance and management challenges and areas at greatest for fraud, mismanagement, waste, or abuse. |
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Definition
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Term
| The DoD establishes this to implement the FMFIA within the Dept of Defense. |
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Definition
| Managers' Internal Control Program |
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Term
| This provides guidance to DoD managers to apply in reviewing, assessing, and reporting on the effectiveness of internal controls within their respective organizations. |
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Definition
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Term
| This amended the Accounting and Auditing Act of 1950 to require ongoing evaluations of the system of internal accounting and administrative control of each executive agency. |
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Definition
| Federal Managers' Financial Integrity Act of 1982 |
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Term
| Reasonable assurance that obligations and costs are in compliance with applicable law. |
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Definition
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Term
| funds, property and other assets are safeguarded against waste, loss, unauthorized use or misappropriation. |
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Definition
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Term
| Revenues and expenditure applicable to agency operations are properly recorded and accounted for to permit the preparation of accounts and reliable financial and statistical reports and to maintain accountability over assets. |
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Definition
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Term
| Requires that annually the head of each executive agency submit to the President and Congress a statement on whether there is reasonable assurance that the agencies controls are achieving there intended objectives. |
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Definition
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Term
| Requires that annually the head of each executive agency submit to the President and Congress a report of material weaknesses in internal control. |
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Definition
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Term
| emphasizes that internal control guarantees neither the success of agency programs, nor the absence of wast, fraud and mismanagement, but is a means of manageing the risk associated with federal programs and operations. |
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Definition
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Term
| 1) control environment, 2) Risk Assessment, 3)Control Activities, 4)Information and Communication, 5) Monitoring |
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Definition
| GAO Standards for Internal Control (The Green Book) |
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Term
- Establish Internal Control Program
- Segment into Assessable Units
- Evaluate Effectiveness
- Correct Material Weaknesses
- Report on Internal Control Program |
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Definition
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Term
| Manager's Internal Control Procedures |
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Definition
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