Outline Congressional Enactment Examples of budgetary reporting How it is used

Transcription

1 Budgetary Reporting

2 Outline Congressional Enactment Examples of budgetary reporting How it is used 2

3 Sep-Aug-July Mar Jan Congressional Process and Timeline President s Budget Hearings, briefings, questions Hearings, briefings, questions Authorizers Congress: Budget Committees Appropriators House Committee Senate Committee HAC, Subcommittee SAC, Subcommitte Conference Bill President Signs JR CR Conference Bill President Signs JR PL Omni

4 Current Budget Reports SF-133, MAX Program and Finance (P&F) Schedule and Treasury FMS 2108 Reports last quarter/year obligations/outlays Gathered through Federal Agencies' Centralized Trial-Balance System II (FACTS II) Agencies develop their own: e.g., DoD 1002 Report 4

5 Current Budget Reports SF 133 main sections: Section... Budgetary Resources Status of Budgetary Resources Change in Obligated Balances Net Outlays shows whether... Budgetary resources are available for obligation or not Budgetary resources have been obligated or not Obligated balances changed Obligated amounts have been outlayed or not 5

6 Current Budget Reports SF 133 uses: Fulfills a legal requirement that the President review appropriations four times per year. Allows monitoring of apportioned funds Provides consistent budgetary reporting for all agencies Provides historical data for better planning, execution tracking, and preparing the President s Budget Forms the basis of obligation patterns used to calculate continuing resolution amounts Ties financial statements to budget execution 6

7 Current Budget Reports MAX P and F Schedule main sections: Schedule P and F Obligations by Program Activity Budgetary Resources Change in Obligated Balances Net budget authority and outlays Memo Entries Unfunded Deficiencies Shows New budgetary resources planned to be obligated for the activity New budgetary authority, transfers, and prior unobligated balances Bridges between start and end of year obligated balances Offsets used to arrive at net budget authority and outlays for the accounts (e.g., cash collections) Special items like investments in non-federal securities, balances of contract authority, unavailable offsetting collections, and discretionary mandated transfers Deficiencies that have not been liquidated by new appropriations or other budget resources 7

8 Current Budget Reports MAX P and F Schedule uses: Presents allocation, status, and spending patterns of resources Allows analysis and evaluation of budget estimates Compare enacted funds to the President s request Relate budget formulation to execution Identify programmatic and historical trends 8

9 Current Budget Reports FMS 2108 (Year End Closing Statement) main sections: Section... shows... Treasury Trial Balance Appropriation or fund symbols and Pre-closing unexpended balances Borrowing and Contract Authority Increases or rescissions to that authority Fund Resources Starts with the pre-closing balance and shows other authorizations and receivables Status of Resources Unpaid obligations and unobligated balances 9

10 Current Budget Reports FMS 2108 uses: Prepares Treasury Dept. pre-closing trial balances for central appropriations and fund accounts Submit agency requests for central appropriation and fund account cancellations* Prepare agency analysis of the availability of appropriation and fund balances Provides data to other Treasury reports including the USG annual report *not including no-year accounts 10

11 General Reporting Purposes Historical report of how appropriated funds were used Periodic status report for each appropriation or fund Show relationship between budget authority, obligation, outlay, and expenditure 11

12 Who cares? What are the institutional interests in budgetary reporting for: the Executive Branch the Legislative Branch Who uses them in each Branch? Why are they used? Who follows this outside of Government? Why? THE U.S. CAPITOL WASHINGTON 12

13 Matrix Department HQ Treasury OMB Congress Timeliness Accuracy Reliability 13

14 BACKUP 14

15 Specialized Reports: Background Budgetary Reporting for war-related operations After 2001, war funding for DoD and some other agencies was appropriated (through supplementals) in different ways Defense Emergency Response Fund Iraq Freedom Fund Baseline and other accounts Budgetary execution reports took different forms for each account. DoD attempted to standardize reporting based on operational categories 15

16 Specialized Reports: Interest of the Players Congress Support the war effort Ensure accountability Exercise control OMB Support the President s policies Ensure accountability Exercise control Media/Public Support the war effort Ensure accountability DoD Answer to the Commander-in- Chief Support war-fighter needs Exercise control Ensure accountability 16

17 Monthly Cost of War Report SUPPLEMENTAL & COST OF WAR EXECUTION REPORT DoD TOTALS REPORT PERIOD - as of September 30, 2006 (Incremental Costs in Thousands of Dollars) DoD Totals Monthly Cumulative 5.0 WORKING CAPITAL FUND 1.0 PERSONNEL COSTS SUPPORT COSTS Monthly Cumulative 1.1 Military Personnel 5.1 Depot Level Repairables Depot Maintenance Reserve Components Called to Active Duty 641,621 8,062, Nonflying Hours Spares (War Reserve Stock) Imminent Danger or Hostile Fire Pay 55, , War Reserve Stock Secondary Items Family Separation Allowance 29, , Prepositioning Equipment Replacement ( 138) Hardship Duty Pay 20, ,026 (War Reserve Stock) Subsistence 130,304) 1,869, Prepositioning Munitions Replacement 0 0 ( Reserve Component 21,080 21,254 (War Reserve Stock) Predeployment Training Other Military Personnel (Special Pay) 335,444) 4,573,607 Battle Damage Repair ( Active Component Overstrength 227,045 1,049,806 TOTAL WORKING CAPITAL FUND SUPPORT ( 138) 0 Subtotal 529,315 16,771, INVESTMENT COSTS 1.2 Civilian Personnel 6.1 Procurement Civilian Premium Pay 45, , Civilian Temporary Hires 30, , Aircraft Procurement ( 147,345) 926, Munition Procurement ( 4,045) 1,195,201 Subtotal 75, , Vehicle Procurement 1,451,424 2,816, Communication & Electronic 317,959 3,104,387 TOTAL PERSONNEL 604,901 17,246,158 Equipment Procurement Other Procurement ,024,351 5,996, PERSONNEL SUPPORT COSTS Subtotal 4,642,344 14,038, Temporary Duty (TDY)/Additional Duty (TAD) 515,892 2,403, Clothing & Other Equipment & Supplies 370,071 1,894, Research, Development, Test & Evaluation 2.3 Medical Support/Health Services 171,523 1,346, Reserve Component Activation/Deactivation ( 16,990) 49, Basic Research Other Personnel Support 86, , Applied Research , Rest & Recreation ( 27,688) 425, Advanced Technology Development 24,479 45, Advanced Component Development 0 0 TOTAL PERSONNEL SUPPORT 1,099,447 6,421,001 & Prototype System Development & Demonstration 8,141 23, OPERATING SUPPORT COSTS Management Support , Operational System Development 11,170 38, Training 64, , Operation 1,969,175 12,084,981 OPTEMPO (Fuel, Other POL, Parts) Subtotal 44, , Other Supplies & Equipment 973,675 5,947, Facilities/Base Support 883,796 8,765, Military Construction Organization Level Maintenance 234, , Intermediate Level Maintenance 134,973 1,332, Major Construction 46, , Depot Level Maintenance 991,619 4,597, Minor Construction Contractor Logistics Support 285,812 2,207, Family Housing (Construction) C4I 821,651 3,268, Family Housing (Operation & Maintenance) Other Services/Miscellaneous Contracts 1,420,625 5,472,191 Subtotal 46, ,766 TOTAL OPERATING SUPPORT 7,780,267 44,429,680 TOTAL INVESTMENT 4,733,402 14,295, TRANSPORTATION COSTS TOTAL COSTS BY APPROPRIATION Monthly Cumulative 4.1 Airlift 337,310 3,091, Sealift 76, ,096 Military Personnel 529,315 16,771, Ready Reserve Force/Fast Sealift Ships 0 0 Operation & Maintenance 9,704,316 58,826, Port Handling/Inland Transportation 12, ,296 Working Capital Fund ( 138) Other Transportation 139, ,062 Investment 4,733,402 14,295, Second Destination Transportation 183,961 2,767,508 Other 1,152,267 8,548,005 Obligation report Special data call Broken down by military operation and the fiscal year in which funds were appropriated Based on output format of a budgeting computer model Report analyzed monthly by GAO TOTAL TRANSPORTATION 749,016 7,500,661 GRAND TOTAL 16,119,162 98,440,908 17

18 Monthly Cost of War Report Close up 3.0 OPERATING SUPPORT COSTS Management Support , Operational System Development 11,170 38, Training 64, , Operation OPTEMPO (Fuel, Other POL, Parts) 1,969,175 12,084,981 Subtotal 44, , Other Supplies & Equipment 973,675 5,947, Facilities/Base Support 883,796 8,765, Military Construction Organization Level Maintenance 234, , Intermediate Level Maintenance 134,973 1,332, Major Construction 46, , Depot Level Maintenance 991,619 4,597, Minor Construction Contractor Logistics Support 285,812 2,207, Family Housing (Construction) C4I 821,651 3,268, Family Housing (Operation & Maintenance) Other Services/Miscellaneous Contracts 1,420,625 5,472,191 Subtotal 46, ,766 TOTAL OPERATING SUPPORT 7,780,267 44,429,680 TOTAL INVESTMENT 4,733,402 14,295, TRANSPORTATION COSTS TOTAL COSTS BY APPROPRIATION Monthly Cumulative 4.1 Airlift 337,310 3,091, Sealift 76, ,096 Military Personnel 529,315 16,771, Ready Reserve Force/Fast Sealift Ships 0 0 Operation & Maintenance 9,704,316 58,826, Port Handling/Inland Transportation 12, ,296 Working Capital Fund ( 138) Other Transportation 139, ,062 Investment 4,733,402 14,295, Second Destination Transportation 183,961 2,767,508 Other 1,152,267 8,548,005 TOTAL TRANSPORTATION 749,016 7,500,661 GRAND TOTAL 16,119,162 98,440,908 18

19 Revised Monthly Cost of War Report 19

20 Revised Reports: Issues for Consideration What are the advantages and disadvantages of special budget reports? What flexibility do special budget reports have in order to meet user needs? Should special budget reports mirror standard reports (e.g. SF 133)? Why? How should special budget reports link to annual financial statements and other accounting reports? 20