Attachment_0010_-_Sample_High_Level_Design_Document.docx

HQ0034-14-R-0104

Attachment 0010

Detailed Outline/High Level Course Design Document: DoD Budget Execution 300 Series Date/Version: Dec 18, 2013/Version 2.2-Final This class will focus on FM Certification Level 3, FM Competency: Financial Management

By the end of the session participants will be able to:

Instructional Method Description & Key Learning Points

Remarks

Presentation

· Welcome students

· Course functionality (technology)

· DoD FM Leaders are expected to be able to lead along several different functional and leadership areas involving various financial strategies and environments

· How Principles of DoD Budget Execution fits into the overall DoD FM Certification Program

· Examples

· Present overarching course learning objectives:

· Identify policies, laws and general requirements of the budget execution process

· Identify the relevant funds control regulations and processes in budget execution

· Identify the common obligation actions in budget execution and their related processes

· Define Execution Performance Monitoring and how it is used in the budget execution process

Time subtotal, Welcome and Principles of DoD Budget Execution Overview, 10 min (4 percent of total 245 min)

Module 1, Section 1: Policies, laws and general requirements of the budget execution process (TLO1) The Planning, Programming, Budgeting, and Execution process

(ELO1)

· Provide brief historical background on PPBE process

· Provide an overview of the four phases of the PPBE process

Module 1, Section 2: The policies, laws and general requirements of the budget execution process

(ELO2)

Presentation

· List the relevant governance documents for the Budget Execution process

· Describe A-11 and how it is used in the execution Process

· Describe the DoD FMR and how it is used in the Execution process

· Describe the OMB definition of Budget Execution

· Describe other relevant definitions

· Broad overview of the OMB-directed budget formulation process and congressional enactment and its follow-through to the Budget Execution process

Time subtotal, Module 1 - Identify policies, laws and general requirements of the budget execution process (TLO1) 30 min (12 percent of total 245 min)

Module 2, Section 1: The relevant funds control regulations and processes in budget execution

(TLO 2)

· List and describe other relevant governance documents

· Describe the Anti-Deficiency Act

· Describe the roles and responsibilities of Treasury, OMB, OUSD(C), and Services in the Apportionment and Funds Allocation process

· Describe sample appropriations along with scope, funding policy, obligation life, purpose, disbursement life

· Describe the difference between Appropriated funds and Non-Appropriated funds

Module 2, Section 4: Identify changes in budget authority and required actions

(ELO3)

- General provisions

- Rescissions

- Transfers

- Reprogrammings (incls OMNIBUS Reprogramming)

- Withholds

- Receipts

Time subtotal, Module 2,- Identify the relevant funds control regulations and processes in budget execution (TLO2) 45 min (18 percent of total 245 min)

Module 3, Section 1: Common obligation actions in budget execution and their related processes

(TLO3 )

· Define a Purchase Request

· List and describe the key components required in a Purchase Request (Independent Government Cost Estimate (IGCE), Market Analysis, Statement of Severability, etc.)

Module 3, Section 2:

The Economy Act (ELO1)

· Define the Economy Act

· Describe the Bonafide Need Rule

· Differentiate between Severability/Non-Severability Rules and provide examples

· Differentiate between the two major Economy Act Orders (MIPRS/IAOs)

Module 3, Section 3:

The flow of a MIPR and IAO thru the approval process in an organization in order to comply with appropriation funding laws and regulations (ELO2)

Module 3, Section 4:

Common Budget Execution obligation actions (ELO3)

Module 3, Section 5:

New Starts and how to make a determination (ELO4)

Time subtotal, Module 3, - Identify the common obligation actions in budget execution and their related processes (TLO3), 70 min (29 percent of total 245 min)

Module 4, Section 1:

Execution Performance Monitoring and how it is implemented in the budget execution process (TLO4)

· Define Execution Performance Monitoring

· Circular A-11 guidance

· GIPRA

· GIPRA M

Module 4, Section 2:

List several Execution Planning Considerations (ELO1)

· Define spend-plans and fact-of-life changes

• Describe the unliquidated obligations (ULOs) review process and its effect on execution

Module 4, Section 3:

Monthly, quarterly, and mid-year execution reviews (ELO2)

· Specific execution review example

Module 4, Section 4:

Use execution data to inform the next programming phase Building and Evaluating Execution Plans (ELO3)

· Describe reprogramming

· Describe Over-Guidance Issues

Module 4, Section 5:

Determine the regulatory provisions for the Management Internal Control Program (ELO4)

· Define Key controls

· Identify GAO Standards for Internal Control

· Examine the reason for differences between President’s Budget and execution year funding

• Describe the impact of Congressional “Earmarks” on budget execution.

· BRAC Impacts and issues

Time subtotal, Module 4, - Define Execution Performance Monitoring and how it is implemented in the budget execution process (TLO4), 60 min (24 percent of total 245 min)

Module 5: Recognize Resources

Provide reference information with links to resources; points of contact

Time subtotal, Module 5, Recognize Resources, 4 min (2 percent of total 245 min)

Module 6, Summary: Key Learning Points

Time subtotal, Module 6, Review of Key Learning Points, 10 min (4 percent of total 245 min)

Principles of DoD Budget Execution Final Exam

Time subtotal, Module 6, Final Exam, 20 min (8 percent of total 245 min)