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Budget and
Accounting:
We Have to Talk?!
ASMC Regional
March 13, 2014
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Same Meaning?
ДОБРЫЙ ДЕНЬ
こんちは
Guten Tag
Howdy!
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Standard Nomenclature Memo
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Hank the Tank –BLI / SFIS B4
345677C
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Official Nomenclature Source #1
Published President’s Budget is accessible to general public
◦ http://comptroller.defense.gov/BudgetMaterials.aspx
Structure and nomenclature utilized for Congressional action
Hank the Tank is sequential line #15 and BLI (SFIS B4) 345677C
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How Much Appropriated?
Appropriations law
◦ Available to anyone, no CAC needed
◦ http://thomas.loc.gov/home/approp/app13.html
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Constraints
Appropriations law language +/-
◦ Congressional Tables (if identified in the law)
◦ OMB
◦ DoD
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Account Translation: SF132 Apportionment
Requested by DoD, approved by OMB
◦ Governed by OMB A-11
◦ Lines 1100 Appropriation and 1130 Permanent Reductions are
important for enactment
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DoD’s Detail Translation:
DD1414 Base for Reprogramming Available to anyone, no CAC needed
◦ http://comptroller.defense.gov/BudgetExecution.aspx
◦ Financial Management Regulation Volume 3, Chapter 6
◦ Due 60 days after enactment
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DD1414 Base for Reprogramming
Relationship to the SF133 Line 1100 Appropriated = $6,492k + $40k = $6,532k
Line 1130 Permanent Reductions = $-2,090 + $-6,532k + $-
509,496k
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Above Threshhold Reprogramming
(ATR): DD1415
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DD 1415 ATR:
Internal Negotiations
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DD1415 ATR:
Final Package to Congress
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DD1415 ATR:
Congressional Committees’
Approvals
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DD1415 ATR:
OMB Approvals
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SF132 vs. SF133
Line 1120:
Transferred TO
other accounts
$-6m
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DD1415 Report
Available to Joe Public, no CAC needed, once fully
approved
◦ http://comptroller.defense.gov/BudgetExecution.aspx
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DD1416 Report of Programs
Governed by DoD FMR Volume 3, Chapter 6: Reprogramming of
DoD Appropriated Funds and by law
◦ http://comptroller.defense.gov/BudgetExecution.aspx
Published report sent to Congress quarterly for RDT&E and
Procurement
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New Start
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Transfer IN
Line 1121:
Transferred FROM
other accounts $1m
Different line than
the first transfer and
cannot net them together
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DD1416: Report of Programs
September 30 includes all of the Above Threshold Reprogrammings
(ATRs)
Cumulative view for life of the appropriation by each period of
availability
$-5m at year end for total ATRs
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SF132 / SF133 / SBR Lines 1100, 1120, 1121 and 1130 make up a piece of the
Statement of Budgetary Resources Line 1290,
Appropriations (Discretionary and Mandatory)
OMB Circular A-11 provides additional tie point details
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Thank You to the Models Hank adopted from Virginia German Shepherd Rescue
Caly adopted from Los Angeles Animal Services
Remember to support our designated charity: Companions for
Heroes
Every day 23 veterans take their own lives and every 8 seconds a
shelter animal is euthanized 23
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POCs OUSD(C): EFD Phase 1 Functional Sponsor
◦ Stefanie Pryor ([email protected])
◦ Antonio Cotto ([email protected])
DFAS: EFD Phase 2 Functional Sponsor
◦ Sean Wuethrich, ([email protected])
◦ Tamra Vincent ([email protected])
DLA: EFD Development and Program Management
◦ Catrina Murphy, PM ([email protected])
◦ Betsy McKenna ([email protected])
OUSD(C) P&FC: Nomenclature contacts per March 2012 Hale
memo
◦ Sulema Gaughran ([email protected])
◦ Stefanie Pryor
EFD site: https://guidanceweb.ousdc.osd.mil/efd.aspx 24
