PDF Funding Policies and Fiscal Law

Color of Money

Funding Policies and Fiscal Law

Dana Stewart, Macc, CDFM

Defense Acquisition University

dana.stewart@dau.mil

256-922-8046

20 May 2015

V14

1

From Requirement To Capability

Life Cycle Cost

ICE Cost Estimating

CAIV

POE

Fiscal Environment

CCA CCE

A o A

Estimate

Planning, Programming,

Annual Budgeting & Execution Process

Funding

Funding

MFP FYDP DPG POM

Policies Full Funding

BES RMD SPRs

Incremental

(Exceptions)

Funding

MBIs

Congressional

Enactment

Budget Resolution

HAC HASC

HBC

SAC SASC

SBC

President's Budget

Acquisition Program Baseline

Authorization &

Appropriation Laws

Capability Requirements

CapabilitiesBased Analysis

Capability Docs

Feedback

Budget Authority Reprogramming

Commitment Contract Obligation Expenditure Outlay EVM

Budget Execution

Force Structure Modernization Operational Capability Readiness Sustainability

2

Objectives

? Define the DoD appropriation categories ? Illustrate the differences between DoD appropriation categories ? Explain the difference between appropriation categories and appropriation

accounts ? Explain the funding policy for each DoD appropriation category ? Apply the proper funding policy to respective DoD appropriation categories ? Explain the exceptions to funding policies ? Explain funding product improvements ? Discuss Fiscal Laws

3

Major Appropriation Categories

APPN CAT

SCOPE OF WORK EFFORT

RDT & E RDT&E Activities & Exp, AIS E/SW Both @ R&D Facilities

PROC Production Labor/HW, Initial (SCN) Spares, AIS E/SW>=$250K

Investment

O&M

Expense

Replenishment Spares, Civilian Salaries, Travel, Fuel, Supplies, Minor Const ................
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