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CDFM MOD 1
| Question | Answer |
|---|---|
| How many branches of Government did the Constitution establish | three |
| What was the predecessor to the Constitution | The Articles of Confederation |
| Where are all federal-level laws enacted | Congress |
| In which article of the Constitution is the power to raise taxes found | Article 1 |
| What occurs when Congress is not in session and the President does not sign an enrolled bill within 10 days | Pocket Veto |
| How frequently does Congress review the DoD budget request | Annually |
| What percent of total federal spending is discretionary spending | 30% |
| Which branch of Government implements the laws | Executive Branch |
| Which branch of Government is authorized to raise taxes and borrow money | Legislative (Congress) |
| Which committee resolves differences between House and Senate (sometimes referred to as "The Third Chamber" | Conference Committee |
| Which agency issues directions for use by other agencies in submitting the budget | Office of Management and Budget (OMB) |
| What type of legislation provides an agency with budget authority | Appropriation Acts |
| What term is used to describe a subdivision of an apportionment | Allotment |
| What agency issues apportionments | Office of Management and Budget (OMB) |
| Which branch of Government conducts hearing on the effectiveness of Government programs | Legislative Branch (Congress) |
| In the Federal budget process, which organizations actually prepare the budget estimates | Federal Agencies |
| What is the largest single source of Federal Government tax revenue | Individual Income Taxes |
| What are requests for funds in addition to amounts already appropriated | Supplemental Funds |
| What financial control document is issued by Treasury following the signature of the Appropriations Act | Appropriation Warrant |
| What term describes a postponement in the use of appropriated funds | Deferral |
| What term is used in the cancellation of appropriated funds | Rescission |
| After the Appropriations Bill is signed into law, what does DoD request from OMB | Apportionment |
| What is an administrative reservation of funds | Commitment |
| What gives a federal agency the legal authority to operate a program | Authorization Legislation |
| Article 1 Section 8 empowers which branch of the Government to collect taxes | Legislative Branch |
| Where can rules for calculationg FTE employment be found | OMB Circular A-11 |
| What term is used to refer to the totalilty of units in a DoD component | Force Structure |
| What term is used to refer to the authorized and programmed strength at the end of the Fiscal Year in the FYDP | Peacetime Strength |
| What process involves assembling, organizing, and using manpower and material resources in preparation of war or emergencies | Mobilization |
| What is the max # of days that Selected Reserve and members of the Individual Ready Reserve may be ordered to active duty | 365 days |
| What is the max# of members of Selected and Individual Ready Reserve who may be on duty at one time; of these, what is the max of IRR members | 200,000; 30,000 |
| What is the term used for a civilian who could be deployed to a crisis area | Emergency Essential Employee |
| What types of activities are excluded from competition under OMB Circular A-76 | Inherently Governmental |
| How often are lists compiled by federal agencies of their non-inherently governmental activities | Annually |
| What kind of activity is so intimately related to the public interest as to mandate performance by federal employess | Inherently Governmental Activity |
| What is the dollar value a federal employee is allowed to accept for a gift from an outside source | up to $20 |
| What is the name of the Departments internal control effort | Manager's Internal Control Program |
| The purpose of what Act is to prevent waste or misuse of agency funds or property and to assure the accountability of assets | The Federal Managers' Financial Integrity Act of 1982 (FMFIA) |
| What ensures: intended results are achieved, resources are used efficiently, programs/resources are protected from waste, fraud and mismangement, laws and regulations are followed, and financial reporting is reliable and accurate | Internal Controls |
| What agency issues "Standards for Internal Control in the Federal Government" | Government Accountability Office (GAO) |
| Segregation of duties is a type of which internal control standard | Control Activities |
| The Financial Managers Financial Integrity Act FMFIA) report must include agency plans to correct what type of weakness | Material Weakness |
| Who decides whether a material weakness is material enough to warrant reporting | Management decision |
| The last milestone of the corrective action plan of a material weakness should be | Correction Validation |
| What are the five standards in the Government Accounting Office (GAO) Standards of Internal Control | Control Environment; Risk Assessment; Control Activities; Information and Communication; Monitoring |
| The Statement of Assurance must meet one of which three levels of assurance | Unmodified; Modified; Statement of No Assurance |
| Which program is the full scope of management responsibility defined in DoD Instruction 5010.40? | DoD's Manager's Internal Control Program |
| Who oversees Internal Controls | Under Secretary of Defense (Comptroller) Chief Financial Officer (CFO) |
| When a Component Head provides a Statement of Assurance, is is absolute assurance or reasonable assurance | reasonable assurance |
| What is the term for probable or potential adverse effects from inadequate internal controls | Risk |
| What kind of weakness significantly impairs the fulfillment of a DoD component's mission | Material |
| Which OMB circular requires hiring a Chief Risk Officer to establish requirements to assess, correct, and report on the effectiveness of internal controls | OMB circular 123 (updated version) |
| What are the two major categories of control areas included in Government Accounting Office (GAO) Federal Information System Controls Audit Manual (FISCAM) | GENERAL and Business Process Application Controls |
| How many components and principles in the Green Book; and what is located in the Green Book | 5 components; 17 principles and attributes |
| What defines the fundamental law of the United States Federal Government and has become the landmark legal document of the Western World | The Constitution |
| Do the bills for raising revenue originate from the House or the Senate | House |
| What is it called when the President returns a bill with his Objections, to the House or Senate and they both agree by two thirds votes to approve the bill into law | veto override |
| Article 1: "No money shall be drawn from the Treasury, but in consequesnce of Appropriations made by Law" is known as what | Congressional Power of the Purse |
| Which Article and Section allow the Legislative branch to borrow money on the credit of the US and to constitute Tribunals inferior to the Supreme Court | Article 1 Section 8 |
| Who is the final ruling authority for all courts as they pertain to Federal Law or State Law that may conflict with Federal Law | Supreme Court |
| How is the expiration date for a specific Congress calculated | Year the Constitution was implemented (1789) plus (2x117) "2" is two sessions of Congress; "117" is which Congress. 1789+234= 2023 The date would be (always the "3rd of January") January 3, 2023 |
| What is enacted by Congress to provide budget authority for specific ongoing activities where regular fiscal year appropriation for these activities has not been enacted by the beginning of the fiscal year | Continuing Resolution (CR) |
| What are the three way in which Legislation can be originated | -Recommended by the President -Introduced by Members (Representatives or Senators) -Introduced by Committees (similar bills combined by the reviewing committee) |
| Who manages the legislative agenda for the President | Office of Management and Budget (OMB) |
| When the hearings are completed, the bill is considered in a session that is referred to as what | Mark Up Session |
| If the committee has approved extensive amendments to a bill, they may decide to report a new bill which incorporates all the amendments. Also giving the bill a new number. What is this called? | Clean Bill |
| If a bill has passed in only one body (House or Senate), what is this bill called | Engrossed Bill |
| After a bill has passed in identical form in both the House and the Senate, what is this bill called | Enrolled Bill |
| What are the three phases of the Budget Cycle | Budget Formulation Congressional Action Budget Execution |
| Which Act repuires the President to submit to Congress a proposed budget for the next Fiscal Year by the first Monday in February | The 1974 Congressional Budget Act (formally known as the 1921 Budget and Accounting Act) |
| Where can information about the Budget Cycle by located | Circular A-11 |
| Another name for the President's Budget | Federal Budget |
| Which process is used by the DoD to formulate their portion of the President's Budget | PPBE: Planning, Programming, Budgeting, Execution |
| Which Act is implemented by PPBE to conduct strategic planning (National Defense Strategy (NDS)); develop performance plans and establish performance goals | GPRA Government Performance and Results Act |
| What are the six steps in Budget Formulation | 1, OMB issues guidance 2. Organization develops a draft 3. Agency submits budget estimates to (OMB) 4. OMB holds hearing on estimated budgets (Sept-Dec) 5. President makes final decision on agency budgets 6. President transmit the budget to Congress |
| What is another name for "fall review" that takes place in the Pentagon | OSD/OMB joint review |
| What is another name for OSD/OMB joint review that takes place in the Pentagon | "fall review" |
| What is it called if any revisions are sent back to the agency during the Office of Management Review (OMB) of an agency's budget proposal | Passback |
| What are additional budget process responsibilities of Office of Management and Budget (OMB) | 1. Help President w/ spending policy 2. Manage Executive Branch Budget 3. Provide advice and analysis on a broad range of items 4. Manage Legislative agenda for the President |
| Where are the approved budgets that are sent to Congress kept | Justification Books i.e. "J" Sheets |
| What is the legal authority to incur obligations and make payments out of the Treasury for specific purposes | Budget Authority |
| Which Act requires Congress to stay within a general set of spending priorities, created a new budget committee, staffed Congressional Budget Office (CBO), and shifted the fiscal year to 10/1-9/30, and created the impoundment process | Congressional Budget and Impoundment Control Act 1974 |
| What are the three phases in the Congressional action phase | 1. Budget Resolution Process 2. Authorization Process 3. Appropriation Process |
| When does Congress receives the President's Budget | by the first monday in February |
| Appropriations Subcommittees (12 of them) | 1. Ag, Food & Drug 2. Commerce, Justice 3. Energy & Water 4.Defense 5.Homeland Security 6.Labor, Health & Human services 7. State, Foreign Affairs 8.Military Construction, VA 9. Interior 10.Transportation, 11.Financial Services 12. Leg Branch |
| Who is also known as the Third Chamber | Conference Committees |
| What is the process of estimating the budgetary effects of pending legislation and comparing them to a baseline like a budget resolution | Scorekeeping done by the Congressional Budget Office |
| What is the first step in the Congressional budget process | The Concurrent Budget Resolution. Does not need the President's signature |
| Which Act gives an agency the authority to obligate funds or permits the withdrawal of funds from Treasury | Appropriation act |
| Which Act gives legal authority to conduct the program or activity | Authorizatioin Act |
| Who provides legal authority for the DoD | National Defense Authorization Act (NDAA) |
| Who manages the authorization process for the DoD | House and Senate Armed Services Committee (HASC and SASC) |
| What provides authority for: -Programs to exist -Sets funding ceilings -Sets DoD Policy -Sets Major Defense Acquisition Program Quantities -Sets end strength levels | Authorization |
| Who manages the appropriation process for the entire government | House and Senate Appropriations Committee (HAC and SAC) |
| How many Appropriations Subcommittees are there, each requiring their own appropriation | 12 |
| Which 3 Appropriations Subcommittees provide funding to the DoD | 1.Defense (biggest one) 2.Military construction/VA 3. Energy and Water Development: Department of Energy (DOE), mostly Navy |
| How often is DoD funding reviewed | annually |
| Who can appeal to the congressional committees | Secretary of Defense, not assistant secretary |
| DoD FMR is also referred to as | 7000.14R |
| What does 7000.14R refer to | DoD FMR (Financial Management Regulation) |
| If only one committee has acted on something (i.e. House or Senate) who do you appeal to | Appeal to the committee that has not acted |
| If both committees have acted on something, (i.e. House and Senate) who do you appeal to | Conference Committee |
| Do you spend what is authorized or what is appropriated | appropriated |
| What amends the budget submission prior to completion of Congressional action | Budget Amendments |
| What is normally transmitted to Congress as a request to provide funds in addition to the amount already appropriated | Supplemental Requests |
| What allows an agency to continue to operate if Congress does not pass an appropriation bill by the first day of the new fiscal year (10/1) | CR Continuing Resolution |
| What provides budget authority for specific ongoing activities for a specific period of time | CR Continuing Resolution |
| What is the role of the House and Senate Budget Committee in the DoD budget | Prepare the Concurrent Budget Resolution |
| In the DoD budget process, whose role is to conduct hearings and draft/submit the National Defense Authorization Bills that authorize programs to exist | House and Senate Armed Services Committee (HASC & SASC) |
| Which agency apportions | Office of Management and Budget (OMB) |
| Who issues an Appropriation warrant | Treasury |
| What is another name for an Appropriation warrant | Treasury Warrant |
| Once Budget authority is apportioned, it becomes | Obligated authority |
| What USC (United States Code) decribes the availability of budgetary resources | 31 USC 1301, 1502, 1341, 1342,1517 |
| What elements limit budget authority and budgetary resources for obligation and expenditure | Purpose Time Amount |
| Within 10 days of the appropriations act, OSD/OMB (joint review) negotiates apportionments. After this review the OSD must request apportionment via what form | SF-132 (request apportionment) |
| What form does OSD report to OMB the status of expenditures | SF-133 quarterly (status of expenditures) |
| What document is used to allocate fund to Military Departments | funds authorization document (FAD) |
| What establishes the amount of monies authorized to be withdrawn (disbursed) from the central accounts that are maintained by the Treasury department | Appropriation warrants (treasury warrants) |
| What is the distribution of an amount available for obligation and/or committment in an appropriation or fund account into a mounts available for specified time periods or activities as approved by OMB and the agency | Apportionment |
| How many days does an agency have, after the approval of the act providing new budget authority, to submit initial apportionment requests to OMB via SF-132 | 10 days |
| When an agency over obligates or over expends what they have been apportioned, they are in violation of what act | Antideficiency Act (ADA) |
| What Act prohibits the President from withholding funds without sufficient reason | Impoundment Control Act of 1974 |
| What two options does the Impoundment Control Act 1974 give the President for withholding funds when there are not sufficient programmatic or technical reasons | Deferral of funds - postponement (temporary) Rescission of funds - cancellation (permenant) must be approved by H&S within 45 days or funds become available again |
| What is the administrative reservation of funds | Commitment |
| What is the legal reservation of funds with a contract, orders placed or services provided | Obligation |
| Another name for a payment, disbursement, or a liquidation of funds | outlay |
| Who are the oversight committees | House & Senate Appropriation Committees |
Created by:
Valwhite1969
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