iCatalog

Description

Reviews the monetary concepts of commitment, obligation, expenditure, and outlay. Discusses the preparation of obligation and expenditure plans, variance reports, and reclaims to budget adjustments proposed by higher headquarters.

Objectives

Explain the process used in apportioning budget authority within DoD

Identify the sequence of fiscal events – from commitment to outlay – in the budget execution process

Define obligation and expenditure plans

Explain the impact of decisions based on an organization not meeting its own obligation/expenditure plans and/or meeting OSD/Component goals for obligations or expenditures

Prepare a reclama to a proposed budget reduction initiated by a higher headquarters based on unfavorable budget execution

Identify the rules governing reprogramming of funds within DoD

Explain the rules governing the use of expired and cancelled budget authority

Assess whether a violation of the Misappropriation Act, Anti-deficiency Act, or Bona Fide Need Rule has occurred

Target Attendees

All program management office personnel, especially project leaders and support contractors. Budget and program analysts from the supporting R&D command who provide matrix support to the program office are also encouraged to attend.

Prerequisite(s)

None

Predecessor Course(s) (Acceptable as a substitute for this course until the acceptance date specified below.)

Predecessor	Predecessor Course Title	PDS Code	Accepted Until
None	None	None	None

Course Length

1 class day

Additional Course Information

Delivery Mode	Targeted Training
Equivalent Courses	None
ACE Recommended Credits	N/A
PDS Code	n/a
Additional Public Information	N/A

Continuing Education Units	0
Continuous Learning Points	7
Reservist Retirement Points	0
Historical Allocations	Mouse Over for Past CEU/CLPs

Notes

This is a Fee for Service on-site course delivered for requesting organizations after coordination between the organizations representative and the appropriate DAU representative. DAU charges a standard fee for the “off-the-shelf” delivery of the selected course plus instructor(s) travel and per diem as may be required to support the request. Organizations desiring modifications to the “off-the-shelf” design may incur additional fees.

To inquire about or request this course for your organization, click the Apply for Course button in the upper right corner.

The CLPs referenced above presume off-the-shelf delivery.