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CDFM Module 1

QuestionAnswer
____ are the policies, procedures, techniques, and mechanisms that enforce management's directives, such as the process of adhering to requirements for budget development and execution. They help ensure that actions are taken to address risks. Control Activities
____ are those porcedures used to determine through observation, examination, verification, sampling, or other procedures whether management control systems are working as intended (in accordance with management control objectives). Testing
____ is a statement on whether there is reasonable assurance that the agency's control are achieving their intended objectives. Statement of Assurance
____ is the amount by which receipts exceed outlays in a fiscal year. It may refer to on-budget, off-budget, or unified. Surplus
____ is the authority provided by Congress in an Appropriations Act. It is the authority to enter into obligations. Budget Authority
____ is the period of time between the time an employee leaves a position and the time the position is filled. Lapse rate
____ refers to the government's in-house organization to perform a commerical activity. It may include a mix of Federal employees and contract support. It is the basis for all government costs entered on the PWS. Most Efficient Organization
_____ is the probable or potentially adverse effects from inadequate management controls that may result in the loss of Government resources or cause an agency to fail to accomplish signficant mission objectives through fraud, error, or mismanagement. Risk
_____ are/is quality, quantity, timeliness, cost-effectiveness, productivity, reduction in paperwork, courtesy, meeting affirmative action goals, or other tools which may be used to measure results of performance. Criteria
_____ is (are) authorization available for new obligations for 1 year. Current
_____ is any form of organization procedure or document flow that is being relied on to accomplish a control objective. Control Technique
_____ is available for payments and obligation adjustments from year 2-6; FY remains and appropriation integrity required. Expired
_____ is inconsistent or unfair of a rule, policy, or practice that results in discrimination against a member of a, someone protected against discrimination because of race, color. Religion, sex, national origin, age, or physical or mental disability. Disparate treatment
_____ is the authority granted to a Federal entity to borrow and to obligate and expend the borrowed funds. Borrowing authority
_____ is the official database that summarizes the resources provided to Program DoD. It identifies funding for each appropriation, manpower authorization and program, and selected types of unit or equipment authorizations Future-Year Defense Program
_____ is the process that supports accrual accounting and attempts to show actual financial position and results of operations by accounting for assets, liabilities net position revenues and expenses. Proprietary Accounting
_____ is the strength at the end of a fiscal year is synonymous with end-year strength. End Strength
______ added "handicap" as a prohibited form of discrimination. 1973 Vocational Rehabilitation Act I
______ and ______ are the two best examples of business practices where DoD can benefit from lessons learned from private industry. Working Capital Funds and E Commerce
______ appropriation is(are) the reduction or cancellation of new budget authority; unobligated balances, new loan guarantee commitments or limitations. Sequestration
______ are those aspects of work that an individual has control over and relate directly to assigned tasks. Individual Perfomance
______ are/is a measurement of accomplishment of organizations or units, for which a supervisor or manager is responsible. Organizational Performance Elements
______ authority from offsetting collections are payments and Offsetting Collections repayments authorized by law to be credited to an appropriation of fund account. Spending
______ is a temporary assignment of an employee to a different position with no change in grade or pay. Detail
______ is no longer available for adjustments or payments any adjustments will be charged to current same appropriation (1%max) occurs after year 6. Cancelled
______ is spending that is controlled by laws other than appropriations acts. Mandatory Spending
______ is the amount by which the Govt budget outlays exceed its budget receipts for any given period. Budget Deficit
______ is the specific statutory authority to incur obligations in anticipation of either receipts or an appropriation of liquidating cash with which to pay the obligations. Contract Authority
______ is the total strength authorized by Congress for internal service applications. May be used synonymously with documented strength. Authorized Strength
______ refers to the cash value of the resources allocated to a particular program. When used in connection with Federal credit programs, the term means the estimated long-term cost to the Government of a direct loan or loan guarantee. COST
______ weakness is one that is recognized by a functional proponent as occurring in several other components because of the components' ineffective implementation or failure to adequately identify or define the internal controls required. Systemic Control
______. As used in financial management, refers to the processes of determining manpower requirements for budgetary purposes and reporting manpower strengths to the OMB. Defense Manpower Management
_______ are the totals included in the budget for budget authority, outlays, and receipts. Budget Totals
_______ are U.S. citizens or foreign nationals hired directly or indirectly to work for DoD, paid from appropriated or nonappropriated funds under permanent or temporary appointment. Specifically excluded are all Government contractor employees. DOD Civilian Work Force (Excluding Contractors)
_______ are/is the means used to determine the degree to which standards have been met. Measurement Methods
______ is (are) the system that measures and controls the use of the resources according to the purposes for which budget authority was enacted and that records receipts and other collections by source. Budgetary Accounting
_______ is a civil insurrection, civil war, terrorism, wartime, or other hostile condition that threatens physical harm or imminent danger to the health or well-being of the E-E civilian employee. Crisis Situation
_______ is a conflict resolution method that resolves the issue through the use of position or perceived power. Only one side wins in the scenario. Competing
_______ is a position normally filled on a permanent basis and having a regular schedule. Full Time Permanent
__ is a specific aim, goal, condition, or level of control established by a manager for an assessable unit that provides reasonable assurance that the resources allocated to that activity are safeguarded or protected against waste, fraud, or mismanagement Control Objective
___ is a statement of the technical, functional, and performance of the work to be performed, identifies functions to be performed, and determines factors, the location, the units of work, the quantity of units, and the quality and timeliness of work. Performance Work Statement
_______ is any form of organization procedure or document flow that is being relied on to accomplish a control objective. Control Technique
_______ is generally what is selected as the optimal way to resolve conflict. Both sides give up something in order to settle the issue. Compromising
_______ is the administrative reservation of funds in anticipation of a future obligation. Commitments
_______ is the authority to make payments which is not provided in advance by appropriation acts, to any person or government if, under the provisions of the law containing that authority, the .... Entitlement Authority - the United States is obligated to make such payments to persons or governments who meet the reqirements established by that law.
_ is the basic substantive legislation enacted by Congress that sets up or continues the legal operation of a Federal program or agency, indefinitely or for a specific time frame, sanctions a particular type of obligation or expenditure within a program. Authorization
_______ is the changeover of an activity from government performance to performance under contract by a commercial source. Conversion to Contract
_______ is the number of employees who left positions during a past year divided by the number of positions. Turnover Rate
_______ is the number of personnel in, or projected to be in, an organization or account at a specified point in time. Actual Strength
_______ is the process of developing an estimate of the cost of government performance of a commercial activity and comparing it,... Cost Comparison - in accordance with the requirements of the Supplement, to the cost to the government for contract performance of the activity.
______ is the shift from one purpose or activity to another between different appropriations. Transfer
_______ is the shift from one purpose or activity to another within the same appropriations. Reprogramming
_______ occurs when a check is issued (or funds are transferred electronically) to a contractor in response to an invoice/payment request for costs incurred, services rendered, products delivered. Expenditure
_______ prohibits discrimination in employment based on : race, color, (amended) national origin, sex, religion. 1964 Civil Rights Act - Title VII
_______ refers to budgetary resources (except those provided to fund direct spending programs) provided in appropriations acts. Discretionary Spending
_______ should assess the quality of performance over time and ensure that the findings of audits and other reviews are promptly resolved. Monitoring
________ are the organization, policies, and procedures used to reasonably ensure that certain events take place. Management Controls
________ brought Federal Government under 1964 Civil Rights Act. Requires Affirmative Action Plans. 1972 Equal Employment Opportunity Act
_____ employment is the total number of regular straight-time hours (excluding overtime or holiday hours) worked FTE - Full Time Equivalent - 2080 Hours = 1 Year
___ is a business or other non-Federal activity located in the US, its territories and possessions, the District of Columbia, or the Commonwealth of Puerto Rico, which provides a commercial product or service. Commercial Source
_ is a component of an employee's job that is of importance that perfor. below the min standard established by mngt requires action and denial of a within-grade increase, and may be the basis for removing or reducing the grade level of that employee. Critical Element - Such action may be taken without regard to performance on other components of the job.
__ is a method of conflict resolution that is the least preferred and involves retreating or withdrawing from an actual or potential disagreement. Avoiding
is required for reprogramming that result in increases in procurement quantities of major program end items, changes to Congressional interest Items in an Authorization Act, movement of funds between appropriations involving General Transfer Authority. Congressional Prior Approval
__ is the application of a rule, policy, or practice that has a limiting or screen-out effect on the employment of a protected class. Adverse Impact
_ is the authorized and programmed strength at the end of the fiscal year. Peace-time Strength
__ is the process of assembling, organizing, and using manpower and material resources in preparation for war or other emergency. Mobilization
_ are military commands with broad continuing missions that include maintaining the security and defense of the United States against attack. Unified Combatant Units
__ is the arithmetic mean strength for a specific time span. It is equivalent to 1 work year. Average Strength
_________ is the totality of units in a DoD component. Force Structure
__________ are all positions other than full-time permanent including temporary, part-time, and intermittent. Other than Full -time Position
____ is actually the method least practiced but goes to the "root" of the problem. The issue is solved by going at it directly and formulating problem solving techniques to resolve it. Collaborating
____ is an employee's level of accomplishment of duties and responsibilities. Performance
___ is a method of conflict resolution that emphasizing or avoiding areas of difference and emphasizing areas of agreement. It is similar to withdrawing in that the real source of conflict continues without resolution. Accommodating
are the policies, procedures, techniques, and mechanisms that enforce management's directives, such as the process of adhering to requirements for budget development and execution. They help ensure that actions are taken to address risks. Control Activities
A _______ occurs when an agency releases an employee from competitive level by demotion, separa., furlough for more than 30 days, or reassignment requiring displacement, because of lack of work, shortage of funds, insufficient personnel ceiling, or reorg. RIF = The cause may come from actions of Congress, the President, OMB, or from decisions made by the Secretary of Defense.
A brief, written plan indicating accomplished management control evaluations, asses-sable units, and progress toward meeting planned requirements is called Management Control Plan
A Constitution amendment may be rarified when approved by _____ of the States 3/4
A footnote to apportionments should specify, "Pursuant to 31 USC 1553(b) not the exceed __% of the total appropriations for this account is apportioned for the purpose of paying legitimate obligations related to canceled appropriations" This is called the 1, One Percent Requirement
A form of budget authority provided by law that permits Federal agencies to incur obligations and make payments out of the Treasury for specified purposes is________. Appropriations
A key DoD principal is the Under Secretary of Defense_______, Who, as the Chief Financial Officer of Defense (CFO), acts as resource consultant and advisor to the Secretary, as well as manager and arbiter of the Defense resource management process. Comptroller USD C
A law that extends the availability of unobligated budget authority that has expired is called __ Reappropriation
A material ______ in DoD system of management controls may result from a lack of an applicable control, or more frequently, an inadequate compliance with existing controls. Weakness
A veto by the President can be overturned by ______. A 2/3 vote of the Senate and the House
A(n) ____ is a general legislative proposal. Bill
A(N) ______ is any organizational, functional, programmatic, or other applicable subdivision, used to delineate responsibilities under management control assessment procedures. Assessable Unit
A(n) ________ is the shift from one purpose or activity to another within the same appropriations. Reprogramming
A/An _______ results from orders placed, contracts awarded/signed services received or similar transactions. This is the legal reservation of funds. Obligation
Acceptance of voluntary service is a violation of _________ 31 USC 1342 - An officer or emp. of the US Gov or of DC gov may not accept voluntary svs for either gov or employ personal services exceeding that authorized by law except for emergencies involving the safety of human life or the protection of property.
After consulting the Joint Chiefs of Staff and reviewing the long range strategic plans, a draft ______ is issued to solicit comments of all DoD. Strategic Planning Guidance
Agencies are responsible for maintaining a system of accounting and internal controls to avoid violations of the _________. Antideficiency Act - 31 USC 1341, 1342, and 1517
All bills for raising revenues originate in the ________. House of Representatives
An Emergency Essential (E-E) Civilian __ is one that is located overseas, that would be transfd overseas during a crisis situation, or that require them to deploy or to perform temp duty assign. overseas during a crisis in support of a military operation. Position -
Budget execution starts with ____ Issuance of Treasury Warrant
Choose the answer that is NOT a merit principle. Use fair, open and competitive recruitment methods - Be fair and equitable - Correct or separate poor performers All Answers are Merit Principles
Continuing resolutions (CRs) initially last _____ days and are disigned to avoid violating the ____ 30 Days, Anti-Deficiency Act
Conversion to ____ is the changeover of an activity from performance under contract to government performance. In House
Corporate Income taxes accounts for approximately____ of the total US revenue. 9% Today or 7% in 2013
Defense Resource Board program review decisions are recorded in a set of _________ and then signed by the Secretary or the Deputy Secretary of Defense, and distributed to the DoD Components and OMB. They form the basis for the budget submissions. Program Decision Memorandum (PDM) - They form the basis for the budget submissions.
DoD components take the guidance developed in the planning phase and develop proposed ____. In addition to the budget year, the program period is the ____ years beyond the budget year for cost and manpower and _____years beyond the budget year for forces. Program Objective Memorandums (POMs); 4 and 7
DoD is headed by the ________ a position created in 1947. He/she is "the principal assistant to the President in all matters relating to the national security". Secretary of Defense
Each House and Senate budget committee drafts a budget resolution, presents its version for review, debate, and passage by the House and Senate. The end product of this phase is the _______. Concurrent Budget Resolution (CBR)
Each Military Department and Defense Agency prepares and submits a ______ to the Secretary of Defense which is consistent with the Defense Planning Guidance. Program Objective Memorandum (POM)
Executive branch employees may not make a gift to an official superior nor can an employee accept a gift from another employee who receives less pay except in certain circumstances $10 - On an occasional basis, including occasions when gifts are traditionally given or exchanged, the following individual gifts to a supervisor are permitted.
FYDP contains ____years of data, including ______. The prior year, the current year, one budget years, four out years, and three additional years of force structure only
Generally executive branch employees may not accept gifts that are given because of their official position or that come from certain interested sources or "prohibited sources". Those sources include person who________ Seek official action by the employee's agency or seek to do business with the employee's agency. Are regulated by the employee's agency Have interests that may be substantially affected by performance or nonperformance of the employee's official duties.
If Congress and the President do not complete action on all appropriation by ____ of September a _____ is passed by both houses to avoid a shutdown of government. 30th - Continuing Resolution
If Congress is not adjourned and a bill is not returned by the President in ___ days it____. 10-Becomes law as if President signed it. - " NOT adjourned"
In 1947, a new Service, the Air Force, was created as its own department by the National Security Act, while the ______ was converted to the Department of the Army. War Dept
In 1947, Congress passed the ________ to establish a civilian Secretary of Defense. National Security Act
In July 1993, Congress passed the Government _____________, which mandates performance measurement by Federal agencies. Government Performance and Results Act (GPRA),
In the ______ process the Congress is adjourned and President fails to sign a bill in the 10 day period and the bill does not become law. Pocket Veto
In the _______ phase of an EEO complaint, the EEO counselor does not have the authority to impose a settlement Informal
In the ________ process, the President signs a bill which is then delivered to the Archivist and designated serially as public law. Approval and Signature
In the Civil Service Retirement plan employees contribute up to _____% of their salaries which is matched compared to ______% of their salaries under the Federal Employees Retirement System. 7% - .08%
In what article of the Constitution is the power to raise taxes found? Article 1
Individual Income taxes account for approximately ___ of the total US revenues. 47%
Interest is computed from the ________ of required payment to the date of actual payment. The rate componds every ___ and accrues for a maximum of 1 year. Day after the date - 30 days
It is the policy of the US government to achieve _____ and enhance______. Economy, Productivity
Joint Strategic Planing Document (JSPD) is the ________ that also provides an appraisal of the capabilities and risks associated with programmed force levels. Approved National Military Strategy
Legislation in the US Congress can originate by: The recommendations of the President, introduced by the members , introduced by committee
Management and employees positive and supportive attitude toward internal control and conscientious management is called ________. Control Enviornment
Management control should provide for an assessment of the risks that the agency faces from both external and internal sources. This is called____ Risk Assessment
Management controls should be implemented by each manager and consistent with the (5) five standards which are: Control Environment, Risk Assessment, Control Activities, Information and Communications and Monitoring
Mandatory Spending accounts for approximately 2/3 of all spending and is authorized by__ Permanent Laws
Members of the NSC include the : President, Vice President, Secretary of ____ and Secretary of _____. State - Defense
No more than _____ total members of the Selected Reserve may be on active duty at any one time of which not more than ________ may be members of the individual ready reserve. 200,000 and 30,000
Not later than the end ot the _____ of each fiscal year, the head of each executive agency shall submit to the Director of OMB, a list of activities performed by Federal government 3rd Qtr - sources for the executive agency that, in the judgment of the head of the executive agency, are not inherently governmental functions.
NSC(National Security Council) Statutory Advisers include the : Director of National Intelligence and Chairman Joint Chiefs of Staff
Of the total of all spending, Defense discretionary account for ____ while non defense discretionary is____. 18% and 16%
OMB Circular ______ provides guidance on improving the accountability and effectiveness of Federal programs and operations by using management controls. A-123
One of the goals of the _____ was to provide for improvement, in each agency of the Fed Gov, of systms of acctng, financial mgt, and internal controls to assure the issuance of reliable financial info and to deter fraud, waste, and abuse of Gov resources CFO Act
One of the primary tools for defense resource management is the ______. Planning, Programming, and Budgeting, Execution System (PPBES)
Over obligation of an apportionment, allotments or other subdivision of funds is a violation of ______. 31 USC 1517
Over obligation of an appropriation or funds and obligations or contracts in advance of an appropriation is a violation of _______. 31 USC 1541 (a)
Performance ________ are the expressed measure of level of achievement, including quantity, quality, and timeliness, established by management for the duties and responisibilities of a position or group of positions. Standards
POMs are summarized developed, staffed, and compiled into _______. Subsequently the Defense Resource Board meets to discuss the compiled packages and decisions are made by the Secretary of Defense and are announced in the Issue Books - Program Decision Memorandums
Presidential Authority to Activate Reserve Forces _________ gives the President authority to activate reserve forces. 10 USC S. 12304
Secretary of Defense provides _____ while placing program execution authority and responsibility, with the ________. Policy direction - DOD Components
Section 3 of the Federal Workforce Restructuring Act requires that, "Such payments(the lessor of $_____ or the amount of the employee's severance pay) too be paid from amounts available for the employee's pay $25,000 - and, generally, to be fully repaid if the employee rejoins the Federal Government.
SF-133 are reported _____ to the Office of Management and Budget (OMB) Quarterly
Social Security taxes accounts for approximately ____ of the total US revenue. 33%
Standing Participants on the NSC include the : Secretary of _________; US Representative to the _____; Chief of Staff to the President, Assistant to the President for ____ Affairs and the Assistant to the President for _______ Policy. Treasury, United Nations, National Sec Affairs; Economic
The ____ governs the congressional budget, defines key budget term and establies house and senate budget committees and the Congresional Budget Office. Congressional Budget Act of 1974
The ____ of 1990 specifies organization and reporting requirements to improve government-wide financial management. CFO Act
The _____ consists of the Chairman, the Vice Chairman, the Chief of Staff of the Army, The Chief of Naval Operations, the Chief of Staff of the Air Force, and the Commandant of the Marine Corps. Joint Chiefs of Staff
The _____ is given the power to lay and collect taxes in Article ____ of the Constitution. Congress, 1
The _____ is the principal military advisor to the President, NSC, and the SECDEF. Chairman of the Joint Chiefs of Staff
The _____ of the CJCS assists the Chairman and is headed by a director selected by the Chairman (with consult from service chiefs), and is approved by the Secretary of Defense. Joint Staff
The _____ power of the United States rests with one Supreme Court and in such inferior Courts as Congress may ordain from time to time. Judicial
The _____ power shall be vested in a President of the United States of America. Executive
The _____ prescribe rules and procedures (including squestration) designed to constrain spending and receipts legislation. When originally enacted, the act was known as the Gramm_Rudman-Hollins Act. Balanced Budget and Emergency Deficit Control Act of 1985
The _____, "Performance of Commercial Activities:, establishes Federal policy regarding the performance of commercial activities and sets forth the procedures for determining whether commercial activities should be performed... OMB Circular A-76 -under contract with commercial sources or in-house using government facilities and personnel.
The ______ evaluates internal controls annually and submit to Congress and the President as a report. The reports are to be available to the public, excluding classified information. Heads of each agency
The ______ prohibits discrimination based on age. 1967 Age Discrimination Act
The ______ revised sequestration procedures from fixed to adjustable targets. 1985 Balanced Budget and Emergency Deficit Control Act
The _______ prohibits discrimination in pay based on sex. 1964 Equal Pay Act
The ________ divided spending into two major categories ______ and ______. 1990 Budget Enforcement Act - mandatory and discretionary
The ________ prescribe rules and procedures for budget execution. Many of the specific provisions were previously enacted as Section 3679 of the revised statutes also known as the Anti-Deficiency Act. Chapters 13 and 15, 31 USC
The ________ prescribes rules and procedures under which the President may withhold appropriated funds from obligation. Impoundment Control Act of 1974
The ________ process is the process through which Federal employees resolve complaints of discrimination. Any employee, former employee, or applicant for employment may file a complaint alleging that they have been discriminated against EEO Complaint - because of race, color, religion, sex, national origin, age, or disability.
The _________, identifies the Chairman of the JCS as the senior ranking member of the Armed Forces. As such, the Chairman of the JCS is the principal military adviser to the President, the National Security Council (NSC), and the SECDEF. Goldwater-Nichols DOD Reorganization Act of 1986
The 1st paragraph of the Constitution is called the _____. Preamble
The 2 houses of the legislature are the _____ and the ____. Senate and The House of Representatives
The 2 provisions of the US constitution that is the foundation of the budget process are ______. Article 1 Section 8 Clause 1 Article 1 Section 9 Clause 7
The 3 appropriation subcommittees that directly impact DoD are the _____,_____,_______. Appropriations Subcommittees on Defense Appropriations Subcommittees on Military Construction Energy and Water Development Subcommittee
The 3 branches of the US government are: Executive - Legislative - Judicial
The 3 Dimensions of Budget Resource Availability are _______,_______, _________. Purpose, Amount and Time
The 3 steps for addressing and resolving poor performance are: Communication - Provide opportunity to improve - Take Action
The 4 phases of the budget process are: Formulation, Congressional Action, Budget and Execution
The amount of obligational authority transferred from one agency bureau or account that is set aside in a transfer appropriation account to carry out the prupose of the parent appropriation is a (n)_______. Allocations
The Anti-Deficiency Acts are _______ 31 USC 1341, 1342 and 1517
The appropriation time line for Operation and Maintenance is __ 1 year
The appropriation time line for Military Construction is _______ years 5 Years
The appropriation time line for Military Personnel is ______ years. 1 Year
The appropriation time line for Procurement (excluding Shipbuilding Navy Conversion) is _______ years. 3 years
The appropriation time line for R&D is _____ years. 2 Years
The appropriation time line for SCN is ____ years. 5 Years
The appropriation time line for Shipbuilding Navy and Conversion is _____ years. 5 Years
The authority provided by Federal law to incur financial obligations that will result in immediate or future outlays is a(n)___ Budget Authority
The availability of budgetary resources for obligation and expenditure is limited by the following elements._____. Purpose, Amount and Time
The Basic substantive legilation enacted by Congress that sets up or continues the legal operation of a Federal program or agency either indefinitely or for a specific time frame or sanctions a particular type of obligation or expenditure within a program Authority
The Budget formulation phase starts as early as _____ months out. 21 Months
The budgetary resources that are available for new obligations for 1 year or less are called _______. Annual Authority
The budgetary resources that are available for new obligations for 2 or more fiscal years are called______. Multi-Year Authority
The budgetary resources that are available for new obligations until the purposes for which were provided are carried out are called _________. No-Year Authority
The commanders of unified commands provide the ________ and the _______ with their appraisals of major issues and problems of their commands that should be addressed in the Defense Planning Guidance. SECDEF and the Defense Resources Board (DRB)
The concept of fund allotments is to place _______ and _____ authority to the lowest practical level Obligation and Operational
The Declaration of Independence was adopted on _____. July 4th, 1776
The document that preceded the US Constitution and was used as a basis for foundation of the US Government was ______. The Articles of Confederation
The DoD components provide __________ as requested by OSD to permit assessment of execution and of accountability. Advice and Information
The DoD leadership uses the priorities of the requirements identified by the commanders of the ______ in large part when making recommendations and budget proposals of the military departments. Unified Combatant Commands
The Federal Budget is the ____ Budget. President's
The Federal budget represents Approximately ____ of the Gross domestic Product (GDP). 1/4
The Federal Work Force __________ amends federal civil service law. Restructuring Act of 1994
The final document of the planning phase is the _____. This document details defense policy, strategy, force planning, resource planning, and fiscal guidance. Defense Programming Guidance
The formal program management control was established in DoD with the _______. Federal Managers's Financial Integrity Act of 1982
The foundation of the PPBES is the ______. It is a computerized database that summarizes the force structure, personnel strength, and during the PPBES cycle Future Years Defense Program (FYDP)
The House and Senate budget committes manage the budget resolution step, These committees use the analysis provided by the _____, as well as the views and estimates provided by the standing committees Congressional Budget Office (CBO)
The issuance of Treasury Warrants are the _____ ______ action taken after the President signs the bill into law. 1st legal
The law requires that on or after the 1st Monday in January but no later than the 1st Monday in _____ the President must submit to Congress the proposed budget for the next fiscal year (FY). Feb
The Management Control Program, DoD Instruction _____ states that each DoD component shall develop a Management Control Program. 5010.40
The mission of the ________ is to provide the military forces needed to deter war and to protect the security of our country. DOD Department of Defense
The most authoritative source of information on the proper use of appropriated funds is a volume published by the GAO, Office of the General Counsel, titled Principles of Federal Appropriation Law, Better known as _______. The Red Book
The OMB Circular A-76 classifies activities in 2 categories. Inherently Governmental Activity and Commercial Activity
The one-page outlines of proposed major issues submitted by any DRB or Program Review Group member is called_______. Issue Books (lbs)
The operational chain of command runs for the unified commands runs from the _____. In this process, the Chairman of the JCS's responsibility is _____ the orders of the President to commanders. President to the SECDEF to the commanders of the Unified Combatant Commands; transmitting
The Package that lists all of the reprogramming actions and all sources and increases is the ______. Omnibus Reprogramming request
The penalty for willfully and knowingly violating the Anti Deficiency Act is ______. Up to 2 years and a 5,000 fine or both
The Preparation and Submission of Budget Exhibits is found in _____ OMB Circular A-11
The resources used by the Federal Government to pay it bills comes mostly from____. Individual Taxes
The SECDEF must inform Congress on any Defense initiative resulting in the Closure of a ___________, the release of _____ or more civilian workers or the termination of a contract that affects ______ or more employees. Military Base - 50 - 100
The SecDef must receive a signed statement of material weaknesses from each principle DoD component by _______. 15 Nov of Each Year
The second step in the enactment process is ________. The passage of this bill allows programs to exist and provides recommended funding levels. Authorization
The six major steps of the Budget formulation are: OMB'S guidance, organization develops draft, agency submits to OMB, OMB reviews, President takes action, sent to Congress
The size and complexity of the budget demands that the President take the recommendations of the ____ . Director of OMB
The terms for members of the legislature are ___ for the ___ and ____ for the ___ 2 years for the House and 6 years for the Senate
The third step in the enactment process is ____. There are 12 major appropriations bills annually that provide the budget authority to operate the government. Of these bills, DoD is primarily concerned with _______,________,________. Apprporiation; Defense, Military Construction, Energy and Water Development
The three forms that a statement of reasonable assurance must take are: Unqualified, qualified and NO assurance
The time frame for investigations of potential violations of the Anti deficiency Act, including submission of the final report to the Under Secretary of Defense Comptroller is _____ months. 9 Months
The time limits for filing EEO complaints are ____ days from the date of the event for the complainant and the EEO Counselor has ____ to work the case. 45 and 30
The total of all direct ____ spending is ___ and ____ spending is ____. Mandatory - 65% - Discretionary - 35%
The two balanced budget control acts are named after their sponsors ______. Gramm-Rudmann-Hollins
The U.S. House of Representatives number ____ with a ___ and preface them with _____. Bills, 1 H.R.
The US Constitution was 1st ratified by ____ states in ____. 9, 1788
The US Constitution took effect in _____. March 4th 1789
The US Senate numbers ____ with a ____ and preface them with ___. Bills, 1 and S.
The Vice Chairman of the Joint Chiefs is the country's ______ highest ranking military officer. 2nd only behind the Chairman of JCS
The Vice President is the President of the ____ and cast a vote___ Senate, only when the senate is equally divided
There are ____ appropriations bills passed each year. 12
Title 5, USC list _____ Merit Principles. 9
Transferred leave can be given to other employees provided that ________. It is not to an immediate superior
True or false: Having more conferees in conference committees gives you a greater advantage in Congressional deliberations. False
True or False:? For no year and unexpired multiyear contracts, apportioned recoveries of prior year obligations are available for new obligations. True
True or false? Any yearly accounting period without regard to a calendar year is a fiscal year. True
True or false? Article 2 section 8 empowers Congress to collect taxes and Section 9 requires appropriation in law before money can be spent from the Treasury. False
T or f? Budget authority is distributed to the Speaker of the House as part of the apportionment process. This permits him/her to obligate the government to pay for goods and services used in carrying out its programs as authorized in the appropriation. False
T or f? Deputy Secretary of Defense Under Secretary of Defense (Comptroller)/CFO is the principal advisor and assistant to the SECDEF for budget and fiscal matters, including FM, accounting policy and systems (Defense Finance and Accounting Service) TRUE
True or false? Employees may use public office for private gain when possible as long as it does not interfere with regular duties. False
True or false? Federal Positions may be filled by two means: hiring from outside the organization and filing positions from within the organization. True
True or False? For expired accounts recoveries of prior year obligations are available for new obligations incurred in current year. False
True or false? If a performance based action is taken under Title 5 CFR part 432 a format opportunity to improve is not required. However if it taken under part 752 it is required. False
True or false? Not knowingly or willfully committing a violation of the Anti-Deficiency Act does not, by itself, justify a decision to not impose disciplinary action against the individual. True
True or false? One goal of the Federal Managers Integrity Act is to establish internal controls that make it easier to determine misuse and waste of agency funds or property and to assure the accountability of assets. True
True or false? Performance appraisal systems do not have established criteria that permit the accurate evaluation of job performance. False
True or false? Performance standards and critical job elements must be communicated to employees in writing at the start of each appraisal period. True
True or false? The Chairman of the House Armed Forces Committee advises the SECDEF on: Critical deficiencies and strengths on meeting national security objectives. FALSE
True or False? The collection of taxes is NOT an inherently governmental activity. False
T or f? The Feed and Forage Act authorizes the military departments to incur obligation in excess of avilable appropriations in procuring or furnishing clothing, subsistence, fuel, quarters medical and hospital supplies not to exceed the necessities. TRUE
True or false? The House Armed Services Committee (HASC) and the Senate Armed Services Committee (SASC) do not manage the authorization process. This is managed by the OMB and CBO after the President's State of the Union Message. FALSE
True or false? The intent of Circular A-76 to empower Federal managers to contract out all government functions to minimize the size of government. FALSE
True or false? The two types of spending categories established by the 1990 Budget Enforcement Act are apportioned and mandatory. FALSE
Under ________ retirement benefits are derived from three sources the basic Benefit Plan, Social Security, and the Thrift Savings Plan. FERS
When managing contracts, the financial manager must follow the provisions of the ______ which requires that the Government pay its debt in timely fashion. Prompt Payment Act (31 USC 3901)
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