AFI 65-601 VOL 2 – Budget Management for Operations

Current as of 5 Dec 2017

View AFI65-601 v2 pdf

Reference

Table of Contents (Page)

Chapter 1—THE ROLE OF FINANCIAL MANAGEMENT ANALYSIS (FMA) (OR BUDGET)

1.1. Duties of FMA Offices at All Levels. ………………………………………………………….. 5

1.2. FMA Officer (or Budget Officer) Duties: …………………………………………………….. 5

1.3. MAJCOM FMA Officer Duties: …………………………………………………………………. 6

1.4. Supervising Subordinate FMA Offices. ……………………………………………………….. 7

1.5. Installation FMA Officer Duties: ………………………………………………………………… 7

1.6. Releasing Budget Data Information Outside the Air Force. ……………………………. 9

Chapter 2—PREPARING AND EXECUTING THE EXECUTION PLAN (EP)

2.1. Issuing the Budget Call. …………………………………………………………………………….. 10

2.2. Balancing the Program. ……………………………………………………………………………… 10

2.3. Enhancing Flexibility and Credibility. …………………………………………………………. 10

2.4. Reviewing the Execution Plan (MAJCOM). ………………………………………………… 10

2.5. Reviewing the Execution Plan (SAF/FMBO). ………………………………………………. 10

2.6. Issuing and Updating Funding Documents. ………………………………………………….. 11

2.7. Executing the Annual Budget. ……………………………………………………………………. 11

2.8. Reporting Monthly and Quarterly Status. …………………………………………………….. 11

2.9. Closeout Procedures and Closeout Report. …………………………………………………… 11

2.10. Managing Air Force Resources. …………………………………………………………………. 12

2.11. Administering Management Control Points: ………………………………………………… 13

2.12. Establishing Review Committees. ………………………………………………………………. 14

2.13. Preparing Data for Review Authorities. ……………………………………………………….. 14

2.14. Briefing Committees: ………………………………………………………………………………… 15

2.15. Controlling and Executing the OBA. …………………………………………………………… 15

2.16. Analysis of Prior Year Unobligated Balances (Fall-out/Fall-in). …………………….. 16

Chapter 3—ISSUING AND DISTRIBUTING OPERATING BUDGET AUTHORITY (OBA)

3.1. Overview. ………………………………………………………………………………………………… 18

3.2. Controlling Yearend Spending. ………………………………………………………………….. 18

3.3. Issuing OBA (SAF/FMB): …………………………………………………………………………. 18

3.4. Issuing OBAs (MAJCOMs). ………………………………………………………………………. 18

3.5. Distributing OBAs at Installation Level: ……………………………………………………… 18

3.6. Distributing Tenant OBAs. ………………………………………………………………………… 19

Chapter 4—ADMINISTERING TARGETS, LIMITATIONS, AND OBA CONTROLS

4.1. Complying With Targets and Limitations In OBAs: ……………………………………… 20

4.2. Administering Controls: ……………………………………………………………………………. 21

4.3. Administering Targets and Limitations in Other Appropriations. ……………………. 21

Chapter 5—LOADING THE OPERATING BUDGET AUTHORITY INTO THE

GENERAL ACCOUNTING SYSTEM FOR OPERATIONS

5.1. Using the OBA and OBAD. ……………………………………………………………………….. 22

5.2. Computing Total Authority to Load. …………………………………………………………… 22

5.3. Relating OBAD Amounts and Computer Records. ……………………………………….. 22

5.4. Distributing OBAD Authority. …………………………………………………………………… 23

5.5. Loading Targets in the General Accounting System. …………………………………….. 23

5.6. Loading Targets in the Base Supply System. ……………………………………………….. 26

Chapter 6—DATA ELEMENTS AND CODES

6.1. Overview. ………………………………………………………………………………………………… 27

6.2. Using Data Elements. ……………………………………………………………………………….. 27

6.3. Using the Account Structure. ……………………………………………………………………… 27

Figure 6.1. Data Elements Found In Financial Management Data Dictionary at Data Quality

Service. …………………………………………………………………………………………………… 27

Chapter 7—USING THE OPERATING BUDGET AND ALLOTMENT LEDGERS

7.1. Using Ledgers. …………………………………………………………………………………………. 28

7.2. Frequency. ……………………………………………………………………………………………….. 28

7.3. Loading Annual and Quarterly Authorities. …………………………………………………. 28

Chapter 8—ADMINISTERING, EXPENSING AND REPORTING MILITARY

PERSONNEL COSTS

8.1. Managing Military Personnel Expense Authority. ………………………………………… 29

8.2. Using Standard Rates for Military Personnel: ………………………………………………. 29

8.3. Controlling Other Military Personnel Expenses. …………………………………………… 29

8.4. Administering and Reporting Military Personnel Expense Authority. ……………… 30

8.5. Description of Costs Covered by Military Personnel Appropriation. ……………….. 30

8.6. Cost of Contingency Operations. ………………………………………………………………… 31

8.7. Military Personnel Related Guidance: …………………………………………………………. 31

Chapter 9—CIVILIAN MANPOWER REPORTING AND FUNDING

9.1. Overview. ………………………………………………………………………………………………… 33

9.2. Management of Civilian Resources. ……………………………………………………………. 33

9.3. Responsibilities: ……………………………………………………………………………………….. 33

9.4. References: ………………………………………………………………………………………………. 35

Table 9.1. Workdays Per Month And Quarter For Fiscal Years 2011-2013. ……………………. 36

Table 9.2. Sample Manpower Utilization Data. ……………………………………………………………. 36

Chapter 10—RESOURCE MANAGEMENT SYSTEM (RMS)

10.1. Overview. ………………………………………………………………………………………………… 38

10.2. RMS Duties. …………………………………………………………………………………………….. 38

10.3. Participatory Financial Management. ………………………………………………………….. 40

Table 10.1. Sample FMB Membership List. ………………………………………………………………….. 41

Table 10.2. Sample FWG Membership List. …………………………………………………………………. 42

10.4. Administering the Operating Budget and Execution Plan. ……………………………… 43

10.5. Using Productivity and Related Programs. …………………………………………………… 45

Chapter 11—RESOURCE MANAGEMENT SYSTEM (RMS) TRAINING

11.1. General Information. …………………………………………………………………………………. 47

11.2. Initial RMS Training: ………………………………………………………………………………… 47

11.3. Continuation and Refresher Training: …………………………………………………………. 50

11.4. Administration of the RMS Training Program: …………………………………………….. 50

Table 11.1. RMS Training Documentation Format. ……………………………………………………….. 50

Attachment 1—GLOSSARY OF REFERENCES, ADOPTED FORMS, ABBREVIATIONS, ACRONYMS, AND TERMS 52

Attachment 2—BUDGETING AND ACCOUNTING SYSTEM FOR OPERATIONS 59

Attachment 3—BUDGET ACTIVITIES 63

Attachment 4—THE EXECUTION PLAN 64

Attachment 5—ACCOUNTING CLASSIFICATION CODES FOR MAJOR APPROPRIATIONS 66

Attachment 6—CIVILIAN MANPOWER FUNDING, EXECUTION AND REPORTING 70