DoD FMR 7000.14R - ANSWER Only the Secretary will provide the department's position on appeal items
Continuing Resolution - ANSWER A joint res signed by the President
temporary appropriations act
31 USC 1514 - Man
...
DoD FMR 7000.14R - ANSWER Only the Secretary will provide the department's position on appeal items
Continuing Resolution - ANSWER A joint res signed by the President
temporary appropriations act
31 USC 1514 - Management of Funds - ANSWER restrict obligations or expenditures from each approp. to their amount of apportionment or reapportionment
Enable agency head to fix responsibility for an obligation or expenditure exceeding apportionment
Expenditure - ANSWER occurs when a check is issued or funds are transferred electronically in response to an invoice
Outlay - ANSWER payment to liquidate an obligation
funds moved from the Treasury
Budget Authority - ANSWER permission to obligate funds or withdraw funds from the Treasury
provided in appropriations acts
Contract Authority - ANSWER authority to incur obligations in anticipation of either receipts or an appropriation of liquidating cash to pay obligations
1921 Budget and Accounting Act - ANSWER Established OMB and GAO
President submits annual budget to Congress
1990 Budget Enforcement Act - ANSWER divided spending into discretionary and mandatory
1990 CFO Act - ANSWER Established CFOs in specific agencies and cabinets to oversee FM and IS
1993 Government Performance and Results Act (GPRA) - ANSWER requires strategic plans and Annual Performance Plans
2010 GPRA Modernization Act - ANSWER Annual Performance Plan requires OMB and agencies to prioritize goals
Agency Performance Reports (APR) required annually (5 year performance trend), priority goals required quarterly
Guidelines for Programming Manpower - ANSWER 1st priority: major combatant commands based on JCS
remaining forces support combat forces
civilians
indigenous personnel used to the max
Title 5 - ANSWER Civilians
Title 10 - ANSWER Active and Reserve
Title 32 - ANSWER National Guard
Title 10 USC 12304 - ANSWER Pres can activate Reserve for NMT 365 days
200k SR and IRR, NMT 30k IRR
VSIP and VERA - ANSWER NMT 25,000 buyouts per year (does not include non-appropriated fund employees subject to Base Realignment and Closure)
Buyout payments are the lesser of $40k or the employee's severance pay (repaid if rejoin within 5 years)
A-76 - ANSWER Contracts vs IGA
Internal Control Objective and Risk Categories - ANSWER Operations
Reporting
Compliance
Federal leaders/managers are responsible for - ANSWER Operations
Reporting
Compliance
Achieving
Risks
OMB Circular A-123 - ANSWER provides guidance to managers on improving operations by managing risk and assess/correct/reporting on effectiveness of internal controls
Requires agencies to report an Annual Assurance Statement assessing internal control effectiveness, resulting material weakness, and corrective action plans
Federal Managers Financial Integrity Act of 1982 (FMFIA) - ANSWER Required GAO to establish the Green Book
Requires ongoing reports on accounting and admin systems to provide reasonable assurance that safeguarding, recording, compliance
Section 2 of FMFIA - ANSWER Requires heads of agencies to annually submit to the Pres and Congress 1) reasonable assurance that controls achieve objectives 2) material weaknesses
Green Book - ANSWER Operations
Reporting
Compliance
Achieve
Safeguarded
GAO standards for internal con
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