Term
| USD(C) - Under Secretary of Defense (Comptroller) Mr. Hale |
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Definition
| Who is the principal advisor and assistant to the Secretary and Deputy Secretary of Defense for budgetary and fiscal matters, DoD program analysis and evaluation, and general management improvement programs? |
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Term
SAF/FM - Secretary of the Air Force Financial Management
Dr. Moran |
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Definition
| _______ is principally responsible for exercising the comptroller and financial management functions of the AF, which include preparation of the AF budget, directing cost and economic analysis programs and oversight of accounting and finance operations. |
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Term
FMB, FMC, FMP, FME
Deputy Assistant - Secretary for Budget
Deputy Assistant - Secretary for Cost & Economic
Deputy Assistant - Secretary for Financial Operation
Director of Executive Services, Communications, & Workforce Development |
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Definition
| What are the four SAF/FM sub-organizations? |
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Term
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Definition
| Whose mission is to obtain funding to support the Air Force mission by translating program requirements into approved budgets, provide budget execution and supports resource allocation with systems, policy, oversight, and advice? |
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Term
| To provide expert cost, economic, and financial decision support to the AF, DoD, and Congress. |
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Definition
| What is the mission of SAF/FMC - Cost and Economics? |
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Term
| SAF/FMP - Financial Operations |
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Definition
| Whose mission is to deliver world-class Financial services to Warfighters and decision makers through operational excellence, integration, and continuous improvement of our people, processes, and systems? |
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Term
| Comptroller (FM) / Commander (CC) |
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Definition
| The ____ is the highest-ranking officer or civilianin a base level FM organization. |
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Term
NAFFA
Nonapppropriated Funds Financial Analysis |
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Definition
| Who manages the Nonappropriated Funds on a day-to-day basis? |
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Term
Quality Review Inspections
Develop Internal Review Checklists
Ensure Squadron internal controls are in place & working |
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Definition
| What items are included in order to develop Quality Assurance and maintain a viable Quality Assurance Program for squadron operations? |
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Term
Financial management Analysis Flight
FMA |
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Definition
| Which flight plans, develops, and presents all budget and fund requirements for the installation to the MAJCOM orother higher headquarters? |
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Term
Financial Services Flight
FMF
Customer Service and Support Function |
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Definition
| Which comptroller section performs customer service and support function? |
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Term
Contracting Squadron
(CONS) |
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Definition
| The ___ ___ provides acquisition planning and business advice, leads market research, performs solicitation, awards contracts, and administers contracts. |
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Term
Decision Support - for financial matters for their unit
Monitor use of funds
not decision makers
provide information for decision making |
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Definition
| What do the RAs provide their commanders? |
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Term
Air Force Financial Services Center
AFFSC
Ellsworth
2007 |
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Definition
| Which organization is described as "centralizes most military pay and travel pay processing, incrfeases customer service, and provides the warfighter greater flexibility to complete financial business"? |
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Term
Air Force Financial Managment - Center of Expertise
AF FM CoE |
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Definition
| Which organization delivers clear, unbiased analysis, and decison support to commanders and other Financial Management customers, allowing Air Force leadership at all levels to clearly understand the financial impact of decision alternatives and make fully defendable resource decision? |
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Term
Defense Financial Accounting Service
DFAS
Performs departmental-level accounting for the entire Department of Defense
Standardization - gave consistency and streamlined reporting requlation |
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Definition
| Who is known as the "DoD Accounting Firm"? |
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Term
Air Force Audit Agency
AFAA |
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Definition
| Whose mission is it to provide all levels of AF managment with independent, objective, and quality audit services that include reviewing and promoting economy, effectiveness, and efficiency of operations; evaluating programs and activities and assisting management in achieving intended results; and assessing and improving Air Force fiduciary stewardship. |
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Term
Air Force Accounting and Finance Office
AFAFO |
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Definition
| Which organization develops policy for and provides oversight of operations at AF Financial Services and Financial Managment Offices, provides analysis of financial operations, develops Air Force accounting and finance services directives, manages the banking program on AF installations as well as the GTC and GPC programs, operates the Financial Managment Quality Assurance Program,and ensures effective internal controls are in place? |
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Term
Air Forcce Financial Systems Office
AFFSO |
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Definition
| What organization leverages technology to develop, deliver, and sustain reliable automated financial management and information systems through their life-cyle? |
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Term
Air Force Cost Analysis Agency
AFCAA |
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Definition
| Whose mission is to support the AF Secretariat by conducting independent component cost analysis, special cost reviews, and cost analysis research and development? |
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Term
1. Reviewing and promoting economy, effectiveness, and efficiency of operations.
2. Evaluating programs and activities and assisting managment in achieving intended results.
3. Assessing and improving Air Force fiduiary stewardship and the accuracy of financial reporting. |
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Definition
| What is included in AFAA's mission to provide all levels of Air Force management with independent, objective, and quality audit services? |
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Term
Financial Services
and
Financial Management Offices |
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Definition
| For what and whom does the AFAFO develops policy? |
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Term
| Planning, Programming, Budgeting and Execution (PPBE) |
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Definition
| What is the Department of Defense's resource allocation system? |
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Term
True
Identify capability requirements, P
Match them with resource requirements, P
Translate them into budget proposal, B
Evaluate the execution to determine how desired capability were achieved, E |
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Definition
| True / False: PPBE is an interactive process consisting of four interrelated and overlapping phases? |
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Term
Security Strategy
Defense Programs |
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Definition
| The PPBE process provides a formal, systematic structure for making decisions that link the nation's overall national ____ _____ to specific ______ ______. |
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Term
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Definition
| During what phase does the AF translate top-down guidance (the National Security Strategy, and others) into meaningful plans and requirements for which a program for the FYDP can be developed? |
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Term
OSD and Joint Planning supports:
Defense Planning and Programming Guidance (DPPG)
AF Strategic Planning supports:
Annual Planning and Programming Guidance (APPG) |
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Definition
| AF programmers have to account for what two general types of planning when developing the AF Program: OSD and Joint Planning and AF Strategic Planning. What do each support? |
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Term
Identify capabilities needed to meet current and future challenges
&
Help guide investment in an increasingly resource constrained environment |
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Definition
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Term
Concepts of Operations (CONOPS)
&
Capabilities-Based Requirements |
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Definition
| Through what is the AF planning defined and articulated? |
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Term
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Definition
| The Annual Planning and Programming Guidance (APPG) forms the final element of AF planning by linking what two phases? |
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Term
Resources
Requirements
Program Proposals. |
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Definition
| The AF matches it available ____ against its ______ and submits ______ ______. |
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Term
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Definition
| The PPBE process is never _____ _____. That is to say, the ending position from the previous exercise become the baseline for the new exercise. |
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Term
OSD Fiscal Guidance
(rec'd May) |
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Definition
| What contains each Service's Total Obligation Authority (TOA) targets and provides a sense of what the budgetary thresholds will be? |
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Term
POM
Program Objective Memorandum |
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Definition
What is the primary document used by the AF to frame program proposals?
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Term
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Definition
| MAJCOM inputs for the POM begin using what as the baseline? |
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Term
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Definition
| Usually, when is the President's Budget available? |
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Term
1. OSD Guidance
2. POM decisions during subsequent on-years |
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Definition
| What is driven by the results of the QDR? |
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Term
1. Disconnects - identify resource deficiencies
2. Initiatives - provide resources for new endeavors or additions to existing programs
3. Offsets - Find resources within the program to pay bills |
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Definition
| What three things are generally accomplished in the POM? |
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Term
1. Corporate Bills - those bills that cannot be specifically attributed to a MAJCOM, CFLI, or other organizations
2. Bills req'd in order to find initiatives and disconnects attributable to specific MAJCOM, CFLI, or organizations. |
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Definition
| POM bills will generally fall into one of what two categories? |
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Term
Budgeting Phase
(Formulation & Justification) |
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Definition
| What phase provides a platform for a detailed review of a program's pricing, phasing, and overall capability to be executed on time and within budget? |
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Term
President's Budget
(PB)
Including the current & upcoming execution years |
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Definition
| The budgeting process principally addresses the years to be justified in what? |
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Term
1. IBR: AF budget analyst identify situations where the program has put AF resources "at risk" of DoD or Congressional reductions
2. OBR: AF Comptroller applies the latest inflation figures, flying hours and manpower rates, defined in OSD guidance.
3. POM is reconfigured into OSD budget "exhibits" & budget justification documentation is prepared
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Definition
| What three things happen in the preparation of the Service budget? |
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Term
Office of Management and Budget
OMB |
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Definition
| Who incorporates all budget submissions from all executive branches and consolidates them into the President's Budget submission to Congress, presented annually no later than the first Tuesday in February? |
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Term
Justification Books
or
J-Books |
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Definition
| The detailed information and justification material built to accompany the PB to Congress is built into documents called what? |
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Term
Authorization
&
Appropriation |
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Definition
| Once the PB is sent to Congress, Congress must pass both ____ and ____ legislation before the AF has funds to start the new fiscal year. |
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Term
1. Defense budget request by the Executive Branch
2. Congressional defense budget process
3. Budget Execution |
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Definition
| What three principle segments are referred to in the overall US resource allocation process? |
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Term
House & Senate Armed Services Committee
(HASC, SASC)
House & Senate Appropriations Committee
(HAC, SAC) |
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Definition
| With which committees does the AF work extensively? |
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Term
Scope of programs
&
Authorize funding levels for programs
(specific amounts or for "such funds as may be necessary" to implement the program |
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Definition
| Authorization acts define what? |
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Term
1. DoD Appropriation
2. Military Construction Appropriation
3. Energy & Water Appropriation |
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Definition
| What are the three regular appropriations acts that provide the bulk of defense funding? |
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Term
1. Regular Appropriation Acts
2. Continuing Resolution Appropriations
3. Supplemental Appropriation Act |
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Definition
| What are the three significant types of Appropriations acts? |
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Term
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Definition
| Apportionments are the distribution of dollars from what act? |
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Term
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Definition
| Allocations are given from ____ to ______. |
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Term
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Definition
| What gives a base authority to incur obligations for approved activities and limit the amount of funds that may be used within each appropriation? |
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Term
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Definition
| AF approved authorizations for comsumption of these funds are called ______. |
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Term
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Definition
| Expenditures then presented for payment to the Treasury are called _______. |
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Term
1. External Reprogramming - Congressional approval req'd
2. Internal Reprogramming - doesn't require Congressional approval |
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Definition
| What are the two types of reprogramming actions? |
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Term
OBAD
Operating Budget Authorization Document |
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Definition
| The ______ grants authority for O&M appropriations. |
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Term
1. Mid-year (April)
2. Execution Review (Monthly/Quarterly) |
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Definition
| What type of reviews focuses on ensuring funds in the current year are appropriately allocated? |
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Term
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Definition
| What type of plans are monthly detailed accounting road-maps for execution of a given budget and lay out how the MAJCOM or Program Office intends to execute the dollars it will be given? |
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Term
| Unfunded Prioritized Requirements |
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Definition
A key part of any Execution Plan is a list of
_______ _______ ________. |
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Term
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Definition
| SAF/FMB tracks _____ _______ throughout the year and uses the corporately vetted prioritized unfunded list for mid-year adjustments when funds become available. |
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Term
Funding Levels - for programs
Specific amounts or for "such funds as may be necessary" to implement the program. |
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Definition
| Authorizations authorize what? |
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Term
| Serve with integrity as the commander's trusted financial advisor by providing high-quality support to decision makers on budgetary, financial, cost, and economic issues which continuously improving the quality, efficiency and customer-focused of AF financial services and operations. |
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Definition
| What is the Financial Management Mission statement? |
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Term
| Maximize the combat effectiveness achieved with each dollar of taxpayer resources through continuous improvement in resource allocation, analysis, financial services and execution. |
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Definition
| What is the Financial Management Vision statement? |
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Term
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Definition
True / False:
Financial Management has long st rived to uphold the tradition of empowering FM Airmen (civilian and military) to be leaders who drive strategic thought among colleagues. |
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Term
| Financial Management Strategic Initiatives |
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Definition
| What type of focus enhances decision making about FM's future and promotes collaboration to identify key long-term initiatives? |
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Term
1. Continue to strengthen the AF Nuclear Enterprise.
2. Partner with the Joint and Coalition Team to win Today's fight
3. Develop & Care for Airmen and their families
4. Modernize our Air & Space Inventories, Organizations, and Training
5. Recapture Acquisition Excellence |
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Definition
| What are the current AF Priorities? |
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Term
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Definition
| What is the source for Financial Management information and guidance? |
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Term
DFAS Publication
DoD Regulation |
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Definition
| What two other sources, besides the AFI 65 series, are used to find FM information and guidance? |
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Term
| Air Force Portal - Functional Areas link |
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Definition
| Where are Financial Managers able to access functional areas that provide a central location for FM tools and resources that serve a cross-organizational purpose? |
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Term
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Definition
| Give an example of a valuable finance tool on the AF portal. |
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Term
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Definition
| The goal of the _____ ______ website is to provide a one-stop resource with access to a greater depth and breadth of information to assist in your AF duties. |
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Term
Financial Management Distributed Learning Center
FM DLC |
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Definition
| What is defined as "an online system providing interactive, just-in-time training for FM Force Development? |
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Term
1. Employees shall not use their office for private gain
2. Employees shall act impartially and not give preferential treatment
3. Employee must strive to avoid actions that give the appearance
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Definition
| Core concepts of governmental ethics include what? |
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Term
General Accounting & Finance System
GAFS |
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Definition
| What is teh AF's primary accounting system? |
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Term
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Definition
| What is the GAFS also referred to as? |
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Term
Commander's Resource Integration System
CRIS |
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Definition
| What system is a user-friendly, comprehensive, resource management analysis tool, which provides AF Leadership the necessary data they need to manage? |
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Term
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Definition
| CRIS is widely used when providing _____ ______ to upper management. |
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Term
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Definition
| What determines whether we approve a document to make a purchase or make bigger decisions impacting the entire base budget? |
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Term
Appropriation Clause
US Constitution, Article 1, 9 |
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Definition
| What is described in the following statement "No Money shall be drawn from the Treasury but in Consequence of an Appropriation made by Law"? |
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Term
3-Part test for proper purpose
1. Expenditure of an approp must necessary and incident
2. Execution must not be prohibited by law
3. Expenditure must not fall within another approp |
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Definition
| What three conditions must be met in order to expend appropriated funds as determined by the Comptroller General? |
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