The Budget Formulation and Execution Line of Business

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• The Budget Formulation and Execution Line of
  Business
• and
• The MAX Federal Community
• www.max.omb.gov

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Budget Formulation Execution LoB Capabilities
as Common Solutions
Agency Budgeting Tools

• Budget Execution FM Integration
• Tools to facilitate apportionment, allotment,
  and sub-allotment decision-making
• Touch-Points and Tie-Points with financial
  management, apportionment, Treasury FMS
• Data exchange requirements with core financial
  management systems

Analytical Tools
Budget Performance Integration
Collaboration
Data Collection Tracking
Document Production
Knowledge Management
Human Capital (the Federal Budgeting Profession)
Program Management (Coordination, Standards,
Architecture)
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Budget Formulation, Execution, and Financial
Management - A Complete Cycle

• Policy Making Resource Allocation
• --------------------------------------------------
  ---------
• Post-decisional Accounting, Control, Reporting

Policy Making
Policy Making
Post-decisional
Post-decisional
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Budget Formulation, Execution, and Financial
Management - Components

• Policy Making ? Decisional
• __________________________________________________
  __________________________________________________
  _____________________________________
• --------------------------------------------------
  --------------------------------------------------
  -------------------------------- Post-decisional
  ? After-action
• --------------------------------------------------
  --------------------------------------------------
  --------------------------------
• Financial Management

• Budget Execution
• Apportionments
• Allotments, Suballot., Allowances
• Commitments Obligations
• Reprogramming
• Funds Control

• Budget Formulation
• Agency Budget Requests
• Presidents Budget Request
• Legislative Action (Appropriations)

• Accounting
• Payments
• Asset and Liability Mgmt

• Funds Control
• Collections Receivables
• Reporting

• Cost Accounting Performance Measurement

Key BFELoB and FMLoB touch points
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Budget Execution, Integration with Financial
Management

• Budget Execution Workgroup - undertaking a broad
  scope of activity
• Documenting budget execution processes and
  information flows between agencies their
  components, OMB, and Treasury FMS.
• Identifying key intersections (touch-points)
  between budgeting financial mgmt, and
  Tie-points between budget financial reports.
• Identifying best practices, and defining tools
  that facilitate Budget Execution decision-making
  (e.g. apportionments, allotments).
• Improving agency/OMB apportionment data flows,
  outlay receipt reporting, best practices for
  FTE reporting and projection systems.
• Compiling information for understanding the
  USSGL, SF 133 and A-11 PF and standards for
  intra-governmental processes.
• Defining data data exchange standards to be
  incorporated in FSIO core Financial Management
  systems requirements.
• Partnership Agencies, Treasury FMS, OMB BRD
  OFFM, GSA-FSIO.

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Budget Execution Process Charts
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Budget Execution Process Charts

• Execute Apportionment and Distribute Funds
• Execute Continuing Resolution
• Execute Recissions, Cancellations and Deferrals
• Manage Baseline for Reprogramming
• Manage Commitments and Obligations
• Perform Reprogrammings and Transfers

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MAX Federal Community
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The Budget Community
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Budget Execution FM Integration
WorkgroupCommunity Page