DoD 7000.14 - R DEPARTMENT OF DEFENSE …

DoD 7000.14 - R

DEPARTMENT OF DEFENSE FINANCIAL MANAGEMENT REGULATION

VOLUME 2A: "BUDGET FORMULATION AND PRESENTATION (CHAPTERS 1-3)"

UNDER SECRETARY OF DEFENSE (COMPTROLLER)

DoD Financial Management Regulation

Volume 2, Volume Structure * January 2011

Chapter

1 2 3

4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19

Budget Formulation and Presentation Volume 2 Structure Title Volume 2A

General Information Military Personnel Appropriations Operation and Maintenance Appropriations

Volume 2B Procurement Appropriations Research, Development, Test, and Evaluation Appropriations Military Construction/Family Housing Appropriations Base Realignment and Closure Appropriations Facilities Sustainment, Restoration and Modernization Defense Working Capital Funds Activity Group Analysis Public Enterprise, Management and Trust Funds Offsetting Receipts Defense Health Program Defense Environmental Restoration Drug Interdiction and Counter-drug Activities Overseas Cost Report Intelligence Programs/Activities Contingency Operations Information Technology (IT)/National Security Systems (NSS) Other Special Analyses

Volume 2 has been divided into two books for the convenience of the user because of the Volume size. Volume 2A and 2B are both necessary for the formulation and preparation of the budget. Chapter detailed Table of Contents provided at the beginning of each chapter. Chapter page numbers are preceded by the number of the chapter (e.g., 9-2 and 19-5).

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DoD 7000.14-R

2B

Financial Management Regulation

Volume 2A, Chapter 1 *October 2008

VOLUME 2A, CHAPTER 1: "GENERAL INFORMATION"

SUMMARY OF MAJOR CHANGES

Changes are identified in this table and also denoted by blue font.

Substantive revisions are denoted by an * symbol preceding the section, paragraph, table, or figure that includes the revision.

Unless otherwise noted, chapters referenced are contained in this volume.

Hyperlinks are denoted by bold, italic, blue, and underlined font.

The previous version dated August 2007 is archived.

PARAGRAPH

Overall 1.7

(010107) 2.2

(010202) 2.24

(010224) 3.6

(010306)

EXPLANATION OF CHANGE/REVISION Formatting and room location changes Paragraph 1.7.2.28 ? Expanded explanation of the full funding policy

Expanded explanation of full funding of procurement

Glossary of Terms ? Expanded explanation of full funding

Disaster Situations and Management of Disaster/Contingency Supplemental funds

PURPOSE Revision Addition

Addition

Addition

Addition

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DoD 7000.14-R

2B

Financial Management Regulation Table of Contents

Volume 2A, Chapter 1 *October 2008

VOLUME 2A, CHAPTER 1: "GENERAL INFORMATION" .................................................... 1

1.0 GENERAL POLICIES (0101) .......................................................................................... 7

1.1

Purpose (010101) .................................................................................................... 7

1.2

Organization (010102) ............................................................................................ 7

1.3

Changes to Volume 2 (010103) .............................................................................. 7

1.4

Reports Control Symbol (010104).......................................................................... 7

1.5

Requests for Exceptions to OMB Circular A-11 (010105).................................... 7

1.6

Proposed Changes in Budget Structure and Appropriation Language (010106).... 8

1.7

Budget Terminology/Definitions (010107) ............................................................ 9

1.8

Security Classifications (010108) ......................................................................... 18

1.9

Budget and Performance Integration (010109)..................................................... 19

1.10 Combatant Command Business Rules (Joint Task Assignment Process (JTAP))

(010110) ................................................................................................19

2.0 FUNDING POLICIES (0102) ......................................................................................... 20

2.1

Criteria for Determining Expense and Investment Costs (010201)...................... 20

*2.2 Full Funding of Procurement Programs (010202) ................................................ 26

2.3

Multiyear Procurement (010203).......................................................................... 29

2.4

Buy-to-Budget for Acquisition of End Items (010204) ........................................ 32

2.5

Transportation (010205) ....................................................................................... 32

2.6

Engineering Change Orders (010206) .................................................................. 34

2.7

Factory Training (010207) .................................................................................... 34

2.8

Interim Contractor Support (010208) ................................................................... 34

2.9

Commercial Off-the-Shelf (COTS) and Non-Developmental Item (NDI)

Procurement (010209)............................................................................................................ 34

2.10 Spares and Repair Parts (010210)......................................................................... 35

2.11 Direct and Reimbursable Budget Plans (010211)................................................. 35

2.12 Budgeting for Information Technology and Automated Information Systems

(010212) ................................................................................................37

2.13 Research, Development, Test and Evaluation (RDT&E) - Definitions and Criteria

(010213) ................................................................................................39

2.14 RDT&E - Incremental Programming and Budgeting Basis (010214).................. 50

2.15 Defense Working Capital Funds - Operating Budget (010215) ........................... 52

2.16 Defense Working Capital Funds - Mobilization/Surge Costs (010216) ............... 52

2.17 Defense Working Capital Funds - War Reserve Materiel (010217)..................... 52

2.18 Defense Working Capital Funds - Military Personnel Costs (010218) ................ 52

2.19 Defense Working Capital Funds - Full Recovery of Costs/Setting Prices (010219)

................................................................................................53

2.20 Defense Working Capital Funds - Capital Budgeting (010220)........................... 55

2.21 Defense Working Capital Funds - Base Support (010221) .................................. 56

2.22 Defense Working Capital Funds - Dual Funded Organizations (010222)............ 56

2.23 Defense Working Capital Funds - Customer Mandated Schedule (010223)........ 57

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DoD 7000.14-R

2B

Financial Management Regulation Table of Contents (Continued)

Volume 2A, Chapter 1 *October 2008

2.24 Glossary of Terms ? Procurement (010224)......................................................... 57 2.25 Glossary of Terms ? RDT&E (010225)................................................................ 59 2.26 Prohibition on Parking of Funds (010226) ........................................................... 60 2.27 Use of Operation and Maintenance Funds under Contingency Construction Authority (CCA) (010227)..................................................................................................... 61

3.0 PROGRAM AND BUDGET REVIEW SUBMISSION (0103) ..................................... 61

3.1

General (010301) .................................................................................................. 61

3.2

Distribution (010302)............................................................................................ 64

Table 1. Justification Material Supporting the OSD/OMB Budget Submission Summary 67

Table 2. Justification Material Supporting the OSD/OMB Budget Submission Operation

and Maintenance, and Military Personnel Budget Material................................................... 68

Table 3. Justification Material Supporting the OSD/OMB Budget Submission Procurement

Account Budget Material ....................................................................................................... 69

Table 4. Justification Material Supporting the OSD/OMB Budget Submission Research,

Development Test & Evaluation Account Budget Material .................................................. 70

Table 5. Justification Material Supporting the OSD/OMB Budget Submission Revolving

and Management Fund Budget Material ................................................................................ 71

Table 6. Justification Material Supporting the OSD/OMB Budget Submission Military

Construction & Family Housing Account Budget Material .................................................. 72

Table 7. Justification Material Supporting the OSD/OMB Budget Submission Special

Interest Requirements Budget Material.................................................................................. 73

3.3

Preparation of the Biennial Budget Estimates (010303)....................................... 74

3.4

Second Year of the Department's Two-year Budget Review Cycle - Budget

Material. (010304).................................................................................................................. 77

3.5

Budget Estimates Summaries and Transmittal (010305)...................................... 78

*3.6 Supplemental Appropriations Submissions (010306) .......................................... 79

3.7

Additional Budget Submissions (ABS) (010307)................................................. 81

3.8

Major Budget Issues (MBIs) (010308) ................................................................. 82

3.9

Budget Review Procedures (010309) ................................................................... 82

4.0 CONGRESSIONAL JUSTIFICATION/PRESENTATION (0104) ............................... 84

4.1

General (010401) .................................................................................................. 84

4.2

Supplemental and Amended Appropriations Requests (010402) ......................... 89

4.3

Distribution/Internet Posting of Budget Material (010403).................................. 91

Table 8. Justification Material Supporting The President's Budget Request Military

Personnel Accounts ................................................................................................................ 95

Table 9. Justification Material Supporting the President's Budget Request Operation and

Maintenance Accounts ........................................................................................................... 97

Table 10. Justification Material Supporting the President's Budget Request All Military

Department Procurement Accounts ..................................................................................... 100

Table 11. Justification Material Supporting the President's Budget Request Procurement

Accounts - Army .................................................................................................................. 101

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2B

Financial Management Regulation Table of Contents (Continued)

Volume 2A, Chapter 1 *October 2008

Table 12. Justification Material Supporting the President's Budget Request Classified

Procurement Accounts -Navy .............................................................................................. 102

Table 13. Justification Material Supporting the President's Budget Request Procurement

Accounts - Navy................................................................................................................... 103

Table 14. Justification Material Supporting the President's Budget Request Procurement

Accounts - Air Force ............................................................................................................ 104

Table 15. Justification Material Supporting The President's Budget Request Procurement

Accounts - Other .................................................................................................................. 106

Table 16. Justification Material Supporting the President's Budget Request Procurement

Accounts - Defense-Wide .................................................................................................... 107

Table 17. Justification Material Supporting the President's Budget Request Research,

Development Test & Evaluation Accounts .......................................................................... 108

Table 18. Justification Material Supporting the President's Budget Request Research,

Development Test & Evaluation Accounts .......................................................................... 109

Table 19. Justification Material Supporting the President's Budget Request All Military

Department Working Capital Fund Accounts ...................................................................... 110

Table 20. Justification Material Supporting the President's Request Revolving and

Management Funds .............................................................................................................. 111

Table 21. Justification Material Supporting the President's Budget Request All Military

Department Military Construction, Family Housing and BRAC Accounts......................... 112

Table 22. Justification Material Supporting the President's Request Military Construction &

Family Housing Accounts.................................................................................................... 113

Table 23. Justification Material Supporting the President's Request Base Realignments And

Closures (BRAC) ................................................................................................................. 115

Table 24. Justification Material Supporting The President's Request Other Account

Requirements........................................................................................................................ 116

Table 25. Justification Material Supporting the President's Request Special Interest

Requirements........................................................................................................................ 117

Table 26. Justification Material Supporting The President's Request Special Interest

Requirements........................................................................................................................ 118

4.4

Witness Statements (010404) ............................................................................. 120

4.5

Transcript Processing (010405) .......................................................................... 121

4.6

Appeal Process on Congressional Actions (010406).......................................... 123

5.0 BUDGET AUTOMATION REQUIREMENTS (0105) ............................................... 125

5.1

Automated Military Personnel Programs Database (010501) ............................ 125

5.2

Automated Operation and Maintenance Programs Databases (010502) ............ 126

5.3

Automated Procurement Programs Database (010503)...................................... 129

5.4

Automated RDT&E Programs Database (010504)............................................. 132

5.5

Automated Construction Program Database (010505) ....................................... 133

5.6

CIS Automation Requirements for the Biennial Program and Budget Review

Submission (010506)............................................................................................................ 136

5.7

CIS Budget Structure Listing (BSL) (010507) ................................................... 138

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DoD 7000.14-R

2B

Financial Management Regulation Table of Contents (Continued)

Volume 2A, Chapter 1 *October 2008

6.0 UNIFORM BUDGET AND FISCAL ACCOUNTING CLASSIFICATIONS (0106) 141

6.1

General (010601) ................................................................................................ 141

6.2

Functional Titles ? Military Functions (010602)................................................ 141

6.3

Definitions of Functional Titles and Subdivisions ? Military (010603)............. 142

6.4

Functional Titles and Definitions ? Other Defense Civil Programs (010604) ... 154

7.0 AUTOMATED FUTURE YEARS DEFENSE PROGRAM (FYDP) DATABASES (0107)....................................................................................................................................... 155

7.1

Standard Data Collection System (SDCS) (010701) .......................................... 155

7.2

FYDP Resource Structure Management (RSM) System (010702) .................... 158

8.0 AUTOMATED BUDGET, INTELLIGENCE, AND RELATED DATABASE (BIRD) (0108)....................................................................................................................................... 159

9.0 SELECT AND NATIVE PROGRAMMING (SNaP) DATA INPUT SYSTEM (0109) ......................................................................................................159

9.1

Select and Native Programming (SNaP) Data Collection System (010901) ...... 159

10.0 GENERAL GUIDANCE SUBMISSION FORMATS (0110)................................... 161

10.1 Purpose (011001) ................................................................................................ 161 10.2 Exhibits in Support of Section 3.0 ? Program and Budget Review Submission (011002) ...............................................................................................161 10.3 Exhibits in Support of Section 4.0 ? Congressional Justification/Presentation (011003) ...............................................................................................161 10.4 Exhibits in Support of Section 5.0 (011004) ...................................................... 162 10.5 Exhibits in Support of Section 7.0 (011005) ...................................................... 162

Exhibit PB-1A. Fiscal Guidance Track ................................................................................ 163

Exhibit PB-3. Reprogramming/Transfers Between Appropriations ..................................... 164

Exhibit PB-4. Schedule of Civilian and Military Personnel ................................................. 166

Exhibit PB-8. FY 20CY. Supplemental Appropriation Requirements ................................ 170

Exhibit PB-10. Additional FY 20BY Budget Estimates....................................................... 172

Major Budget Issue Format ..................................................................................................... 174

Exhibit PB-37A. Justification of Supplemental Requirements............................................. 175

Exhibit PB-37R. Budget Amendment Summary .................................................................. 176

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DoD 7000.14-R

2B

Financial Management Regulation Table of Contents (Continued)

Volume 2A, Chapter 1 *October 2008

Exhibit PB-37S. Program and Financing Schedule (Abbreviated)....................................... 177

Exhibit PB-37T. Narrative Justification ............................................................................... 178

Exhibit PB-39A-1. Format - Appeal Input (Program Adjustments)..................................... 179

Exhibit PB-39A-2. Format - Appeal Input (Language Items) .............................................. 180

Exhibit DD 1587. Record of Congressional Transcript Review........................................... 181

Exhibit DD 1790. Prepared Testimony Review ................................................................... 182

HAC QFR ................................................................................................................................ 183

HASC QFR.............................................................................................................................. 184

SAC QFR................................................................................................................................. 185

SASC QFR .............................................................................................................................. 186

INSERT - ALL COMMITTEES ............................................................................................. 187

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