WSB 002 Budget Execution

DAU Courses

iCatalog Home WSB 002 Budget Execution
(Last Modified:21-Apr-2015)


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.
  • 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.
    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 Workshop
    Equivalent Courses None
    ACE Recommended Credits N/A
    PDS Code N/A
    DAU Public (material/prework) N/A
    Continuing Education Units   0
    Continuous Learning Points  7
    Reservist Retirement Points  0
    Historical Allocations Mouse Over for Past CEU/CLPs
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  • Non-FFS offerings available for registration through the DAU Virtual Campus
  • The CLPs referenced above presume off-the-shelf delivery.