DoD Financial Management Regulation Volume 2A, Chapter 1 ... - AcqNotes
嚜澳oD Financial Management Regulation
Volume 2A, Chapter 1
+ December 2005
SUMMARY OF MAJOR CHANGES TO
DOD 7000.14-R, VOLUME 2A, CHAPTER 1
※GENERAL INFORMATION§
Substantive revisions are denoted by a ? preceding the section, paragraph, table
or figure that includes the revision
PARAGRAPH
010212.B.5
EXPLANATION OF CHANGE/REVISION
PURPOSE
Correction to reflect the Department*s current
capitalization threshold for software, which is
currently $100,000.
Correction
DoD Financial Management Regulation
Volume 2A, Chapter 1
+June 2004
CHAPTER 1
GENERAL INFORMATION
Table of Contents
GENERAL POLICIES ...............................................................................................................................1
0101
010101
Purpose ..................................................................................................................................................1
010102
Organization ..........................................................................................................................................1
010103
Changes to Volume 2.............................................................................................................................1
010104
Reports Control Symbol ........................................................................................................................1
010105
Requests for Exceptions to OMB Circular A-11 ...................................................................................1
010106
Proposed Changes in Budget Structure and Appropriation Language ..................................................2
010107
Budget Terminology/Definitions ...........................................................................................................2
010108
Security Classifications..........................................................................................................................9
010109
Budget and Performance Metrics Integration ........................................................................................9
0102
FUNDING POLICIES ..............................................................................................................................11
010201
Criteria for Determining Expense and Investment Costs.....................................................................11
010202
Full Funding of Procurement Programs...............................................................................................14
010203
Multiyear Procurement. .......................................................................................................................16
010204
Buy-to-Budget for Acquisition of End Items ........................................................................................18
010205
Transportation......................................................................................................................................19
010206
Engineering Change Orders.................................................................................................................20
010207
Factory Training ..................................................................................................................................20
010208
Interim Contractor Support..................................................................................................................20
010209
Commercial Off-the-Shelf (COTS) and Non-Developmental Item (NDI) Procurement.....................20
010210
Spares and Repair Parts .......................................................................................................................20
010211
Direct and Reimbursable Budget Plans. ..............................................................................................21
010212
Budgeting for Information Technology and Automated Information Systems ...................................22
010213
Research, Development, Test and Evaluation (RDT&E) - Definitions and Criteria ...........................23
010214
RDT&E - Incremental Programming and Budgeting Basis.................................................................31
010215
Defense Working Capital Funds - Operating Budget ..........................................................................32
010216
Defense Working Capital Funds - Mobilization/Surge Costs..............................................................32
010217
Defense Working Capital Funds - War Reserve Materiel ...................................................................33
010218
Defense Working Capital Funds - Military Personnel Costs...............................................................33
010219
Defense Working Capital Funds - Full Recovery of Costs/Setting Prices...........................................33
010220
Defense Working Capital Funds - Capital Budgeting .........................................................................35
010221
Defense Working Capital Funds - Base Support .................................................................................35
010222
Defense Working Capital Funds - Dual Funded Organizations ..........................................................36
010223
Defense Working Capital Funds - Customer Mandated Schedule ......................................................36
010224
Glossary of Terms 每 Procurement .......................................................................................................37
010225
Glossary of Terms 每 RDT&E ..............................................................................................................40
0103
PROGRAM AND BUDGET REVIEW SUBMISSION .........................................................................42
010301
General.................................................................................................................................................42
010302
Distribution ..........................................................................................................................................44
010303
Preparation of the Biennial Budget Estimates .....................................................................................53
010304
Second Year of the Department*s Two-year Budget Review Cycle - Budget Material........................55
010305
Budget Estimates Summaries and Transmittal.....................................................................................56
010306
Supplemental Appropriations Submissions .........................................................................................57
010307
Additional Budget Submissions (ABS) ...............................................................................................57
010308
Major Budget Issues (MBIs)................................................................................................................58
010309
Budget Review Procedures..................................................................................................................58
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DoD Financial Management Regulation
Volume 2A, Chapter 1
+June 2004
CHAPTER 1
GENERAL INFORMATION
Table of Contents
0104
CONGRESSIONAL JUSTIFICATION/PRESENTATION .................................................................61
010401
General.................................................................................................................................................61
010402
Supplemental and Amended Appropriations Requests........................................................................64
010403
Distribution/Internet Posting of Budget Material ................................................................................65
010404
Witness Statements ..............................................................................................................................93
010405
Transcript Processing...........................................................................................................................94
010406
Appeal Process on Congressional Actions ..........................................................................................95
0105
BUDGET AUTOMATION REQUIREMENTS .....................................................................................97
010501
Automated Military Personnel Programs Database............................................................................97
010502
Automated Operation and Maintenance Programs Databases ...........................................................98
010503
Automated Procurement Programs Database ......................................................................................99
010504
Automated RDT&E Programs Database ...........................................................................................101
010505
Automated Construction Program Database......................................................................................102
010506
CIS Automation Requirements for the Biennial Program and Budget Review Submission .............104
010507
CIS Budget Structure Listing (BSL)..................................................................................................106
0106
UNIFORM BUDGET AND FISCAL ACCOUNTING CLASSIFICATIONS ..................................109
010601
General...............................................................................................................................................109
010602
Functional Titles 每 Military Functions ..............................................................................................109
010603
Definitions of Functional Titles and Subdivisions - Military ............................................................110
010604
Functional Titles and Definitions 每 Other Defense Civil Programs..................................................118
0107
AUTOMATED FUTURE YEARS DEFENSE PROGRAM (FYDP) DATABASES ........................119
010701
Standard Data Collection System (SDCS ..........................................................................................119
010702
FYDP Structure Management (FSM) System ...................................................................................121
0108
AUTOMATED COMMUNICATIONS, COMMAND AND CONTROL, INTELLIGENCE,
SURVEILLANCE AND RECONNAISSANCE (C3ISR) DATABASE ..............................................................123
0109
SELECT AND NATIVE PROGRAMMING (SNaP) DATA INPUT SYSTEM 每 BASIC
GUIDANCE FOR INPUT THROUGH SNaP OF PROGRAMMING DETAIL DATA AND SELECTED
BUDGET EXHIBITS FOR JOINT USE OF THE PROGRAM AND BUDGET REVIEW............................124
010901
Select and Native Programming (SNaP) Data Collection System. ....................................................124
0110
GENERAL GUIDANCE SUBMISSION FORMATS..........................................................................126
011001
Purpose ..............................................................................................................................................126
011002
Exhibits in Support of Section 0103 每 Program and Budget Review Submission ............................127
011003
Exhibits in Support of Section 0104 - Congressional Justification/Presentation...............................127
011004
Exhibits in Support of Section 0105 每 Budget Automation Requirements .......................................127
011005
Exhibits in Support of Section 0107 每 Automated FYDP Databases Requirements .........................127
1-ii
DoD Financial Management Regulation
Volume 2A, Chapter 1
CHAPTER 1
+June 2004
GENERAL INFORMATION
0101
010101
GENERAL POLICIES
Purpose
A. Volume 2 of the Financial Management Regulation (FMR) provides general guidance on the
formulation and submission of the budget requests to the Office of the Secretary of Defense for the program and
budget review submission and the presentation and justification of the budget requests to the Congress. This
volume is established under the authority of DoD Instruction 7000.14.
B. Volume 2 of the FMR is intended as a comprehensive reference book on budget matters of the
Department of Defense. Budget policy memoranda issued throughout the year will provide any necessary changes
or revisions to this standing document, as well as special instructions and nonrecurring requirements unique to that
year*s budget cycle.
C.
The provisions of Volume 2 apply to all military and specified civil functions of the Department of
Defense.
D. An introduction to the total Financial Management Regulation, DoD 7000.14-R can be found in
Volume 1 of the Regulation.
010102
Organization
A. Volume 2 is organized into 19 chapters that provide specific guidance, required budget exhibits and
formats along with instructions for their preparation, and automated submission requirements.
010103
Changes to Volume 2
A. Changes to Volume 2 will be issued biennially, prior to the program and budget review of the initial
biennial budget cycle. Pen and ink changes will not be issued.
B. Generally, significant changes on a page will be indicated by the paragraph or section containing a
change being printed in ITALICS.
010104
Reports Control Symbol
Data requirements established by this volume are exempt from the requirement for assignment of a
Report Control Symbol.
010105
Requests for Exceptions to OMB Circular A-11
A. Each year the Office of Management and Budget (OMB) issues Circular No. A-11 which addresses
the preparation and submission of budget estimates for all Federal agencies.
B. Federal agencies are allowed to request exceptions to the requirements of Circular A-11 by
submitting in writing to OMB all required exceptions by August 1. Exceptions approved by OMB are valid only for
1 year.
C. Each year the USD(Comptroller) requests certain exceptions to OMB Circular A-11. Generally,
these exceptions concern special situations that are unique to the Department of Defense.
1-1
DoD Financial Management Regulation
Volume 2A, Chapter 1
+June 2004
1. Subsequent to the issuance of Circular A-11 by OMB each year, any DoD Component
requiring an exception to the requirements of Circular A-11 should submit in writing the specific section for which
an exception is required and provide adequate rationale to justify the exception. The memorandum addressing the
requested exceptions should be submitted directly to the Office of the USD(Comptroller), Program/Budget, Plans
and Systems Directorate (Room 3A862, telephone (703) 697-9171) no later than July 15 of each year.
2. If the requested exception is acceptable to the USD(Comptroller), these proposals will be
consolidated and forwarded to OMB for approval. Components will be advised of any exceptions approved by
OMB.
3. All DoD Components are required to comply with any requested exceptions not approved and
to properly reflect the information in the budget submissions.
010106
Proposed Changes in Budget Structure and Appropriation Language
A.
Under the provisions of OMB Circular A-11, the following types of changes must be cleared with
OMB:
1. Changes in the appropriation pattern, including proposed new accounts and changes in the
titles and sequence of existing accounts.
2.
Changes in the methods of funding a program.
3. Changes in program or budget activity classifications for the program and financing schedules
for all appropriation accounts and funds.
B. Any proposed changes on the items listed above must be submitted by memorandum to the Office
of the USD(Comptroller) that explains the proposal and the rationale for the changes. If acceptable to the
USD(Comptroller), these proposals will be forwarded to OMB for approval.
C. Proposed changes in the wording of appropriation language should be submitted to the Office of the
Deputy General Counsel (Fiscal) (Room 3D961, telephone (703)695-5864) as soon as possible after the passage of
the current year*s appropriations acts. ODGC(Fiscal) will coordinate changes with OMB.
010107
Budget Terminology/Definitions
A. Standard Government-wide definitions of budget terminology are provided in the Office of
Management and Budget*s issuances, most notably Circular A-11 (Section 20).
B. For the Department of Defense, some of the more common budget concepts applicable to budget
formulation follow:
1. Accrual Basis of Accounting: A method of accounting in which revenues are recognized in
the period earned and costs are recognized in the period incurred, regardless of when payment is received or made.
There have been many initiatives over the years to convert the Federal Budget to an accrual accounting basis.
Although the budget is on a cash basis, DoD accounting is on the accrual basis.
2. Advance Procurement: Authority provided in an appropriations act to obligate and disburse
during a fiscal year before that in which the related end item is procured. The funds are added to the budget
authority for the fiscal year and deducted from the budget authority of the succeeding fiscal year. Used in major
acquisition programs for advance procurement of components whose long-lead-times require purchase early in
order to reduce the overall procurement lead-time of the major end item. Advance procurement of long lead
components is an exception to the DoD ※full funding§ policy and must be part of the President*s budget request.
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