WSB 002 Budget Execution
 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 substitutes for meeting current course prerequisite and certification standards)
    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
    Current CEU, CLP and RRP      Click here for Previous Allocation
    Continuous Education Units  0
    Continuous Learning Points
    Reservist Retirement Points 0  
    Notes
  • Fee-For-Service arrangements may be required.
  • To inquire about or request this course for your organization, click the Apply for Course button in the upper right corner.
  • Non-FFS offerings available for registration through the DAU Virtual Campus
  • The CLPs referenced above presume off-the-shelf delivery.