Welcome
Housekeeping
Important Matters First
Course Objectives
Instructor
Table of Contents
1.1 Types of Federal Spending
1.1.1 Entitlement Spending - 1.1.2 Discretionay Spending
1.2 Appropriation Bills – Discretionary
1.3 Graphic Depictions of Mandatory Digressionary Spending Over the Years
1973 SPENDING
1983 SPENDING
1993 SPENDING
2003 SPENDING
2017 Mandatory vs. Discretionary Spending
1.4 What is the largest source of Revenue for the Federal Government
1.5 Sources of Revenue
1.6 Significant Legislation
1.7 Executive Branch
1.8 OMB GUIDANCE
1.9 United States Treasury
1.10 4 Phases of The Federal Budget Process
1.11 Budget Formulation
1.12 CONGRESSIONAL ACTION
1.13 Review and Audit – Compliance
1.14 SUMMARY - IN THIS CHAPTER YOU HAVE LEARNED
Budget Execution!!! Let's Go Spend That Budget
2.0 Budget Authority
2.0 Appropriation Law
2.0 Learning Objectives for this Lesson
2.1 Types of Budget Authority
2.1.1 Direct Appropriations
2.1.2 Spending Authority from Offsetting collections
2.1.3 Contract Authority
2.1.4 Borrowing Authority
2.2 Time Available For Appropriations
2.3 Appropriation Language
2.3.1 Authorization vs. Appropriation
2.4 Every Appropriation has the following
2.4.1 PURPOSE STATUTE - 31 USC 1301 (d)
2.4.1.1 General Appropriation
2.4.2 - NECESSARY EXPENSE DOCTRINE
2.5 Time Element
2.6 Amount
2.7 SUMMARY
Lesson 1 & 2 - Exercise 1a and 1b
Exercise 1a for Lessons 1 and 2
Exercise 1b for Lessons 1 and 2
3.0 Budget Execution - Part I
3.0 Learning Objectives
3.1 These are the major object classes
3.2 BUDGETARY RESOURCES
3.3 STATUS OF BUDGETARY RESOURCES
3.4 Track Status of Resources
3.5 Example of Budgetary Resources & Statis of Budgetary Resources
3.6 SUMMARY
4.0 BUDGET EXECUTION – Phase II
4.0 Learning Objectives
4.1 Crossing Fiscal Years
4.2 Replacement Contracts
4.3 Deferrals - 4.4 Recisions
4.5 SUMMARY
Lesson 3 & 4 - Exercise 2
Exercise 2 for Lessons 3 and 4
5.0 BUDGET EXECUTION – Phase III
5.0 BUDGET EXECUTION
5.1 United States Standard General Ledger
5.1.1 Budgetary Accounting Equation
5.1.1.1 Budgetary Resources
5.1.1.2 Status of the Resources
5.1.1.2.1 Delivered Orders - 5.1.1.2.1.1 Analysis of Delivered Orders
Lesson 5 Exercise (After 5.1.1.2.1.1)
Exercise 3 for Lesson 5
5.2 SUMMARY
6.0 BUDGET EXECUTION BRIEFING
6.1 STATUS OF THE APPROPRIATION
6.2 Collection of Data
6.2.2 Analysis Of Data
6.3 Arrangement Of The Briefing Data
6.3.1 Considerations
6.4 Background Data
6.5 State Recommendations
6.6 Last Pieces Of Guidance
6.6.1 GROUP STUDY
6.7 SUMMARY
7.0 PERFORMANCE MEASURES
7.1 Why Are Performance Measures Required
7.2 Examples of Performance Measures
7.3 Relate Performance Measures to Budget Execution Budget Measures
7.4 Inputs
7.5 Processes
7.6 Outputs
7.7 Outcomes
7.8 SUMMARY
8.0 Reporting
8.1 What's Reported
8.2 SF – 133 See Appendixes for Example
8.3 The Report on Budget Execution & Budgetary Resources (SF 133) Examined
8.4.1 Lesson 7 & 8 (after 8.4 Summary)
8.4 SUMMARY
Exercise 4 for Lessons 7 and 8
Thank You for Attending
Appendix 1- Circular no. A-11
Appendix 2- Section 120 - Apportionment Process
Appendix 3 - Section 130
Appropriation Excel
