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1 2011 ASMC PDI Navy Workshop DN02 Object Class: Building Blocks for Budget Preparation and Execution June 1, 2011.

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Presentation on theme: "1 2011 ASMC PDI Navy Workshop DN02 Object Class: Building Blocks for Budget Preparation and Execution June 1, 2011."— Presentation transcript:

1 ASMC PDI Navy Workshop DN02 Object Class: Building Blocks for Budget Preparation and Execution June 1, 2011

2 2 Financial Management & Comptroller 2 DN02 Object Class: Building Blocks for Budget Preparation and Execution  Overview – Object Class Information and Uses  Object Data Submissions and Reviews during the typical Budget Cycle  Object Data from the Echelon I/Departmental perspective  Object Data from the Echelon II /BSO perspective  Questions Agenda

3 3 Financial Management & Comptroller 3 Check out BG 11-1G guidance, Enclosure (4), BOCS processes and procedures: Or you can push some BOCS buttons… Check the Program Budget Information Center (PBIC) for the latest gouge at: BOCS Note of the Day FMB BSO FMB

4 4 Financial Management & Comptroller 4 Building Blocks: Overview Object Class  Categories in a classification system that represent obligations by the items or services purchased by the Federal Government OMB Circular A-11  Object classes describe obligations according to their initial purpose, not the end product or service  Example: A federal employee is paid to construct a building  The obligation is under personnel compensation and benefits, not OCC 32.0  When categorizing other contracts, have to consider to purpose  What if the government pays a contractor to construct the building  Why report object class information – 31 USC 1104(b) requires the President’s Budget to present obligations by object class for each account  Object Data is displayed in Appendix of the Budget of the United States of America at the front of each individual appropriation section  The DON also submits Object Class information for OCO requests and Supplemental funding

5 5 Financial Management & Comptroller 5 Building Blocks: Overview Uses of Object Class Data  Budget Submissions - President’s Budget/OSD BES/DON Budget Submission  Budgetary data use for pricing  Navy Working Capital Fund rates and pricing for WCF exhibits (25.3)  O&M object class data makes up the OP-32 exhibit within the OP-5  OP-08 data is used to update CIVPERs object data (OCC 11 through 13)  PB-15 Advisory and Assistance Services exhibit is derived from OCC 25.1  Fuel pricing in ICC’s 400, 401 and 937 reflective of the OP-26 exhibit  OSD Interest in Object Class Information  Trends for 25.1 and 25.2 through PB11 and PB12 – Contract Services  In both years, significant Contract Services reductions have been developed from these trends  OSD has stipulated (PB12) a 10% reduction in 25.1/25.2 across years  OMB and Congress review Object Class Information for trends as well

6 6 Financial Management & Comptroller 6 Building Blocks: Overview Submissions  Object class submitted three times during the program/budget review  DON Budget Submission (~June)  OSD Budget Estimate Submission (BES) (~July)  President’s Budget (~January)  Time compression in recent years has made the Department’s PB submission for object data challenging  OSD RMDs have typically been published later than previous years  Final RMDs coupled with DON end game decisions to get to final balancing  Scheduling rush to publish controls…needed for building budgets  Results in inadequate time to develop, submit and review Object Data in BOCS (generally takes about 2 weeks to build submit and review)  Data bases are generally closed by the time object data is available in BOCS  Path ahead for FY 2013 budget cycle

7 7 Financial Management & Comptroller BOCS Submission Process FMB32 Locks BOCS Records Add = A,S &G Status = L BSO Submit BOCS Wholecloth Delta BOCS Profile checks by FMB32 (BA & Supp) FMB Analyst Review & Approve BOCS 15% Checks by APPN & OCC LOAD CIS PRCP Diagnostics OP-08 Diagnostics LOAD PRCP OP 32 Q&A OP-32 to CIS Diagnostics OP-32 to O-1 Diagnostics Q&A PROCESS BSOs formulate and submit BOCS data by OCC, ICC, AIC FMB Analysts review for consistency with budget descriptions Once complete, FMB analysts approve records in Add = A,S,G FMB32 reviews for balance w/PBIS by BA and LI, and profiles FMB32 does check for 15% limit for OCC starting with 25XX where (2521 total / 25XX Total) < 15% Data is then loaded to PRCP and CIS OSD system diagnostics must be reviewed for any differences LOAD PRCP OP 08 ~ 2 Week Process BSO FMB FMB32 OSD

8 8 Financial Management & Comptroller 8 MARAPRMAYFEB Object Data Reviews - POM/DON Processes JUNJUL Database Rollup Add new years to FYDP (POM year) DoN Pricing Factors Gdnc POM/PR Review by Navy and Marine Corps Budget Guidance and Controls for DoN Submission Fiscal Guidance by CAPE (POM year) Blue/Green Split Integrated Program Budget Guidance from CAPE/OSD(C) DoN Budget Submission (Budgets, Issue Papers, PBIS, BOCS) DoN Budget Review SecNav Decisions and Balancing POM to Budget Handoff Budget Guidance and Controls for BES Submission PBCGs Begin BES Budget PREP OSD Ldrshp FMB FMB1/2/4 FMB3 Services BSOs DoN Mid Year Reviews DoN PVT Reviews Hill Staff Briefings, Committee Hearings HAC/SAC/HASC/SASC Committee Action HAC/SAC/HASC/SASC New FMB Application Development Fxnl Xfr DoN In-Sourcing Review BSO Budget Formulation Ldrshp Updates Object Data Review

9 9 Financial Management & Comptroller 9 J Books to Hill SEPOCTNOV OSD BES Data Submit # FMB/BSO Inflation Clean-up AUG FMB/BSO RMD Clean-up # Signed RMD Issued By OSD FMB J Book Review BSO J Books to FMB Load SDCS Print J Books Security Review Highlights Book RMD = Resource Management Decision RMD 800 = OSD Issues RMD 802 = Inflation (Pay, Purchase, Fuel) RMD 426 = WCF Adjustments OSD/OMB Review SNaP Due Inflation RMD 800 and RMD 426 Draft RMDs and PDMs FMB23 Load R&D XML Rollout Brief Prep Budget Controls # BSO BOCS DECJANFEB OSD BES J Books # Issue Papers assigned to CAPE/OSD(C) FMB/BSO FY10 EOY Clean-up # FMB/BSO FY10 Congr Action Clean-up # 300 Series 3 D’s Final Budget Submission To OMB BSO Reclamas FMB Appeals FMB/BSO Earmark Reporting OSD FMB FMB1/2/4 FMB3 FMB/BSO BSO Requires GDNC # Object Data Review

10 10 Financial Management & Comptroller 10 Object Data Challenges Object Data Submissions  Proficiency  Handling the information only three times per year  Command turnover and impact to corporate knowledge base  Approach to Object Data  System updates – Wholecloth versus Delta  ERP enhancements and the drive for improved data fidelity  End of Year Actuals reporting  Object Class Information is starting to instill discipline in budgetary processes – natural carryover to execution  Timing and Schedule  Continued refinement of processes to improve product at the PB  Automation and unintended tradeoffs

11 11 Financial Management & Comptroller 11 Headquarters Perspective Object Data is now more important than ever  DON focus areas  Data accuracy paramount for standard budgetary work  Contractor Services trends (25.1/25.2) must be consistent and decreasing across budget display years  15% checks ((25.2/Sum of 25) < 15%)  New BOCS code has been deployed to reduce difficulty in loading data  OSD trends  Appetite for Object Data, trends, and perceived errors  OSD is constantly using data trends to determine new areas in the budget to exploit for their review  OSD is already looking at alternative methods to re-engage Contractor Services efforts – FPDSNG and other contract data sources  The future  Object Data, while limited in detail today, will evolve as we go forward to new levels of accuracy and detail  Advances in Navy ERP and other automation

12 12 Financial Management & Comptroller 12  Process Flow for budget formulation  Connection between BOCs budget formulation and budget execution  BSO Key Takeaways Object Data from the BSO perspective

13 13 Financial Management & Comptroller BSO Process Flow for update of BOCS FMB BSO APPN Coordinator BSO Comptroller Analyst BSO PMO FMB Issues call to update BOCS Pull last BOCS submission Reconcile APPN level changes Review for programmatic changes Update for latest budget changes Review in concert with formulation changes Receives final input for each program Consolidates BOCS Receives BSO upload Data provided to NWCF activities to support A-11

14 14 Financial Management & Comptroller Connection between BOCS and Execution AA U5B D A ACRN Service Designator Last Digit of Beginning FY Appropriation Subhead Object Class Suballotment Authorize d Accountin g Activity Transaction Type (normally 2D) All Zeroes Local UseClaimant/PEO Budget Activity Cost Code BCN Last 10 digits of the Cost Code are unique to each PR Sequential two digit alpha numeric that changes with each unique chargeable object Every financial transaction executed is connected to OCC and BOCs via LOA4 APPN BA LI BSOPEO SUBLI OCC ICC AIC D/R ISSUE $2011$2012$2013 WPN C XND WPN C ZND WPN C D WPN C D WPN C N1D WPN C N2D WPN C N3D WPN C NGD WPN C COD Example of BOCS Data

15 15 Financial Management & Comptroller BSO Key Takeaways  Ensure Budget Adjustments reflect appropriate Object Class Codes  CSS Efficiencies to OCC 251 etc.  If actuals do not match plan…be prepared to explain  Programmatic explanation is key  Timely update of execution actuals  BSOs utilize execution detail to monitor OCC execution vs. plan

16 16 Financial Management & Comptroller 16 Questions?

17 17 Financial Management & Comptroller 17 PBDD PBISBOCS CISPRCPSDCS FYDP MAX BSO DON OMB OSD Object Data Different Structure Critical for Annual Accounts APPN/BA/LI/OCC/ICC/AIC Used extensively in Inflation Budgetary Data Must be at the appropriate level of detail Sub-LI coding is critical to the display APPN/BA/LI/PE/CT/SUBLI/SI/Constr SDCS is feeder system, for FYDP PE driven APPN/RIC/SPC Display only CIS is APPN, BA, SPC – Aggregate Control set here PRCP is same level of detail as PBIS Both feed SDCS for TOA Manpower and RF TOA MAX is both TOA and Object Data used for creating the PB BSO Legacy Systems ERP No direct link for budget info Object Data OP-32 OP-08 The Data Systems Dash 1’s EDS BSO Input DFAS FMB

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