1. Approximately what percentage of federal spending is discretionary spending?

2. The Act that establishes the OMB

1. 16% Non-Defense Discretionary 19% Defense Discretionary = 35%

2. 1921 Budget and Accounting Act

1. Referrs the the process for estimating manpower requirements for budgetary purposes and reporting manpower numbers to the OMB.

2. Which Act established the GAO (Government Accountability Office)

 1. Def of Manpower Management

2. 1921 Budget and Accounting Act

1. Legislative proposals originating in House or Senate

2. Which Act Established the House and Senate Budget Committees

1. Bill

2. 1974 Congressional Budget and impoundment Control Act

1. A type of Resolution  that can be used to make amendments to the  Constitution. Is not signed by the President.

2. Which Act established the Congressional Budget Office

1. Joint Resolutions

2. 1974 Congressional Budget and Impoundment Control Act

1. Where can the rules for calculating FTE employment be found?

2. Which Act established a detailed calendar for the Congressional budget process

1. ----

2. 1974 Congressional Budget and Impoundment Control Act

1. Matters affecting the operations of both the House of Representatives and Senate are usually initiated by this means.

2. Which Act established the framework and guidance for impoundment

1. Concurrent Resolutions

2. 1974 Congressional Budget and Impoundment Control Act

1. Who issues guidance annually for the Services to use in preparation and administration on their military and civilian manpower levels

2. Which Act Changed the fiscal year to 1 Oct - 30 Sep.

1. Under Secretary of Defense (Personnel & Readiness)

2. 1974 Congressional Budget and Impoundment Control Act

1. The number of personnel in, or projected to be in, an organization or account at a specific point in time.

2. The Act that established deficit reduction goals aimed at a balanced budget in FY91

1. Actual Strength

2. 1985 Balanced Budget and Emergency Deficit Control Act

1. Actual strength of an or entire service, not necessarily equal to combined unit  actual strengths.

2. Established sequestration procedures for when an agency budgets exceeded limits.

1. Assigned Strength

2. 1985 Balanced Budget and Emergency Deficit Control Act

1. The total strength authorized by congress

2. The Act that revised the sequestration process from fixed to adjustable targets.

1. Documented Strength or Authorized Strength

2. 1987 Balanced Budget and Emergency Deficit Control Reaffirmation Act

1. In which article of the Constitution is the power to raise taxes found?

2. The Act that established discretionary spending limits on annual appropriations

1. Articel I, Section 8

2. 1987 Balanced Budget and Emergency Deficit Control Reaffirmation Act

1. The arithmetic mean strength during a specific time span.

2. This Act established a pay-as-you-go on any spending outside of appropriation that would increase the deficit.

1. Average Strength

2. 1987 Balanced Budget and Emergency Deficit Control Reaffirmation Act

1. Refers to budgetary resources provided in appropriation acts. (execpt those provided to fund direct spending programs)

2. This Act requires the President to submit an annual budget proposal to Congress.

1. Discretionary spending

2. 1921 Budget & Accounting Act

1. The authority to make payments to any person or government if the US is entitled to make such payments by law if that person or goverment meet the requirements established by law.

(unemployment, medcare, medicaid, food stamps etc)

2. Named the Gramm-Rudman-Hollings Acts

1. Entitlement Authority

2. 1985 Balanced Budget & Emergency Deficit Control Act and the 1987 Balanced Budget & Emergency Deficit Control Reaffirmation Act.

1. The official report that summarizes the resources provided to the DoD. It also identifies each appropriation, manpower authorization and selected types of unit or equipment authorization by resource management packages called elements.

2. Which Act Divided spending into two types MS and DS?

1. Fiscal Year Defense Program (FYDP)

2. 1990 Budget Enforcement Act

1. The totality of units in a DoD component.

2. This Act replaced "Gramm-Rudman-Hollings" targets with new annual ceilings on budget authority and outlays for 5 years.

1. Force Structure

2. 1990 Budget Enforcement Act

1. The process of compiling and projecting future manpower requirments, documenting these requirements and integrating them into the overall Planning, Programming, and Budgeting phases and translating them into a form that provides a basis for personnel procurment, training and assignment.

2. This Act established PAYGO for entitlements

1. Manpower Programming

2. 1990 Budget Enforcement Act

1. What type of legislation provides an agency with budget authority?

2. This Act Provided a seperate ceiling for defense, international, and non-defense discretionary spending through 1993.

1. Appropriation Act

(An appropriation provides budget authority - the

legal authority to incur obligations and make

payments out of the Treasury for specified purposes).

2. 1990 Budget Enforcement Act

1. What term is used to describe a subdivision of an apportionment?

2. This Act established Chief Financial Officers in specified agencies and cabinet departments.

1. Allottment

2. 1990 Chief financial officers Act

1. The authorized and programmed strength at the end of the year for active forces, selected reserve and appropriated fund civilian employees FYDP.

2. This Act tasked CFOs with overseeing financial management and financial information systemes in the federal government.

1. Peace-Time Strength

2. 1990 Chief Financial Officers Act

1. Who apportions funds?

2. This Act changed the way budgets are to be justified and managed

1. OMB (Office of Managememt and Budget)

2. 1993 (GPRA) Government Performance and Results Act

1. After Congress Appropriates and OMB Apportions funds the agencies...?

2. This Act Focused the budget process on planning

1. Allot, Commit, Obligate and Outlay

2. 1993 (GPRA) Government Performance and Results Act

1. The totality of units in a DoD component.

2. This Act required agencies to submit strategic plans by Sept 30, 1997

1. Force Structure

2. 1993 (GPRA) Government Performance and Results Act

1. A Position normally filled on a permanent basis and having a regular schedule.

2. This Act required agencies to provide annual performance plans effective FY99

1. FTP - Full Time Permanent

2. 1993 (GPRA) Government Performance and Results Act

1. Temporary, part-time, and intermitten workers.

2. This Act required agencies to provide performance results by March 31, 2000.

1. OTFTP - Other than full-time permanent

2. 1993 (GPRA) Government Peformance and Results Act

1. Expended appropriation

2. Established discretionary spending limits for fiscal years 1994 -1998

1. Portion of the appropriation that has been outlayed

2. 1993 Omnibus Reconcilliation Act

1. Occurs when a check or e-payment is issued in response to an invoice/payment request for costs incurred, product delivered etc.

2. This Act outlined the process for sequestration

1. Expenditure

2. 1993 Omnibus Reconcilliation Act

1. What agency issues apportionments?

2. The formula for turnover rate?

1. OMB

2. The number of people who have left the position divided by the number of pisitions.

1. Which branch of goverment conducts hearings on the effectiveness of goverment programs?

2. What four actions are taken by the OMB during the current year (CY) budget development Sept-Dec?

1. Legislative Branch (Congress)

Government Accountability Office (GAO) will conduct both financial and program audits to ensure the integrity of the programs.

Chief Financial Officers Act of 1990 specifies organization and reporting requirements to improve government-wide financial management.

2.

A. OMB Circular A-11 submitted to agencies for guidance

B. Review and hold hearings on agency budget estimates

C. OMB "Passback"

D. Recommendations to the President

Passback is a review procedure from Sept-Dec. During which the economic outlook is assessed by the staffs (Treasury Dept, Council of Economic Advisors, and OMB). Revenue estimates are prepped for President decision, along with budget estimates. OMB mayb change funding, making adjustments to the Agency budgets.

1. What is the largest single source of Federal government tax revenues?

2. What actions are taken by the Office of the Secretary of Defense toward budget development (OSD) during the period between Sept-Dec? 

1. Individual Income Tax 43%

2. Fall Review

The internal review of the budget submissions from the Services and Defense Agencies.

1. What are requests for funds called in addition to amounts already appropriated?

2.

2. Supplemental Requests

Normally transmitted to Congress as request to provide funds in addition to amount already appropriated.

Appropriation Warrant

The budget execution process begins with the President's signature on the appropriations bill. The issuance of the Appropriation Warrant is the first legal action taken after the President signs the bill into law. Soon after the President signs each appropriation act, the Treasury Department moves the appropriated amounts from the general fund into specific accounts.

Deferrals and Rescissions

Funds may be withheld pending congressional action on a proposal by the President that authority to obligate such funds be rescinded (i.e., canceled). As in the case of referrals, all amounts withheld pending rescission must be reported to Congress.

Apportionment

Apportionment is a distribution of an amount available for obligation and/or commitment in an appropriation or fund account into amounts available for specified time periods, activities, projects, or combinations thereof as approved by OMB and the agency.

Committment

an obligation equal to or less than the commitment may be incurred without further recourse to an authorizing official.

Authorization Legislation

The second step in the enactment process is authorization. The output of the authorization process may be considered "enabling" or "organic" legislation, which also provides "appropriation authorization" legislation. Enabling or organic legislation is legislation that creates an agency, establish a program, or prescribe a function.

Obligation

the amounts of orders placed, contracts awarded, services received, and similar transactions during an accounting period that will require payment during the same or future periods.

Fiscal Year (FY)

Fiscal years for the Federal Government begin Oct 1 and end on Sept 30 (since 1977).

Surplus

May refer to the on-budget, off-budget, or uni-budget surplus.

Obligation

The legal obligation is necessary to ensure compliance with the Anti-Deficiency Act.

1. A payment to liquidate an obligation (other than the repayment of debt principle). 

2. Requires the President to submit an annual budget to congress

1. Outlays

Outlays are the measurement of Government spending. They are generally equal to cash payments, but are also recorded for cash equivalent transactions such as the subsidy cost of direct loans and loan guarantees, and interest accrued on public issues of the public debt.

For budget purposes, outlays may be displayed as "gross outlays" or "net outlays".

2. 1921 Budget & Accounting Act

The percentage of the year a vacany occurs

turnover rate time fill rate.

Laspe rate