[Army Seal]

Headquarter, Department of the Army

RESOURCE MANAGEMENT

"2005 - Serving Today's Army for a Better Tomorrow"

[Admin Asst Seal]

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Located on 8th Floor, Zachary Taylor Building, 2530 Jefferson Davis Hwy, Arlington VA 
Phone: 703-602-2388 / DSN 332-2388


Background

Headquarters, Department of the Army (HQDA) provides program and budget guidance (PBG) to its Major Army Commands (MACOMs) and field activities several times during the Fiscal Year (FY). This guidance tells the MACOMs and field activities the resources they should expect to receive to accomplish the missions they are assigned. Prior to the start of the FY, HQDA publishes PBG based on the President's Budget Request. This guidance tells the commands and field activities the funding the Army has requested for them to execute their missions.

The FY begins on 1 October. At that time, the Army distributes funds and the authority to incur obligations to its MACOMs and field activities which allows them to begin operations. If the appropriations legislation has been signed by the President, the distribution is based on the legislation. If the appropriations bill is not signed at the start of the FY, the Army begins operations with funding based on a temporary congressional action known as a Continuing Resolution Authority (CRA). This CRA authorizes spending for essential functions to keep the affected departments operating until the final funding decisions are made. During the FY there is a continuing requirement to distribute, withdraw, and reallocate funds. The Army accomplishes funding distribution to its installations and activities through organizational units known as Operating Agencies.

Resource Services - Washington (RS-W) is designated as Operating Agency 22 (OA22). Organizationally, RS-W is under the Office of the Administrative Assistant to the Secretary of the Army. As an Operating Agency, OA22 is responsible for providing resource management support for over two hundred activities which perform a variety of readiness and operations support functions for Headquarters, Department of the Army. Support includes critical Army-wide centrally managed programs in addition to sustainment operations of HQDA activities to include the Secretariat, Army Staff and many Staff Support and Field Operating Agencies (SSAs and FOAs) as well as Joint and DoD activities for which the Army has administrative or executive agent responsibilities.

Program and Budget Division (PBD) has the mission to manage all aspects of the programming, budgeting and budget execution functions for resources appropriated to OA22. PBD is organized into two branches - the Program Analysis and Fund Control Branch and Budget Execution Branch.

Program and Budget Division Vision

Program and Budget Roles and Responsibilities

Programming:

Budgeting:


Program Analysis and Fund Control Branch

Program Analysis and Fund Control Roles and Responsibilities:

Review, Analysis and Control:

Programs and Formulation:


Budget Execution Branch

Budget Execution Roles and Responsibilities:


OA22 Budget and Family Process:
Major Annual PBD Milestones
October
  • Previous Year Final Obligation Plans are Due
  • Certify Year-End Reports
  • Start-up New Fiscal Year (FY)
  • Receive/Distribute Initial FADs
  • Implement CRA Procedures or Distribute 1st Qtr Funds
  • Receive Funding Letter (FL) from ABO (Ideally)
  • Receive and Distribute BES (PBG) (Ideally)
  • Develop Year-End Lessons Learned
November
  • Brief RSG on Year-End and FY Start-Up Status
  • Reverse Year-End MODs
  • Analyze/Begin Distribution of Final FL
  • Coordinate PBD's with ABO
December
  • Brief RSG on Final Funding Letter Impacts
  • Distribute Final Funding Letter Guidance
  • Activities Begin Revision of Obligation Plans and UFRs in compliance with FL
  • Coordinate PBD's with ABO
  • Receive POM/BES Instructions
January
  • Coordinate PBD's with ABO
  • Attend PEG Meetings
  • Receive/consolidate Revised Obligation Plans and current FY UFRs
  • Distribute Annual Funding Program & 2nd Qtr Allocation
  • Request / Prioritize UFRs
  • Distribute POM/BES Instructions
  • Submit POM Schedule 8, UFR, and CDR Narrative
  • Receive and Distribute President's Budget PBG
February
  • Brief RSG on 1st Qtr Execution
  • Coordinate PBDs with ABO
  • Attend PEG meetings
  • Submit POM to PAED
March
  • Receive/distribute Mid-Year Guidance
  • Conduct Mid-Year Review
  • Provide input for ABO Mid-Year Review
  • Attend PEG Meetings
  • Receive/Review Budget Files/Rolls and Splits
  • MACOM BES Schedules to ABO
April
  • Distribute 3rd Qtr Allocation
  • Brief RSG on Mid-Year Review Results/2nd Qtr Execution
  • Receive/Review POM File PEG Lock
May
  • Receive/Review POM File Prior to Final Lock
  • Provide answers to ABO on BES Justification and OP 32
June
  • Develop Milestones for Year-End
  • Receive/Review/Distribute POM PBG
July
  • Conduct 3rd Qtr Review
  • Brief RSG on 3rd Qtr Execution
  • Distribute Year-End Instructions
  • Conduct Year-End Closeout Briefing
  • Receive/Review Probe Soft Lock for BES
August
  • Conduct Year-End Closeout Briefing
  • Activities identify/turn-in excess funds
  • Activities Prepare/Submit the Next FY Obligation Plans
  • Submit MACOM Obligation Plan to ABO
  • Receive/Review Probe Hard Lock for BES
September
  • Implement Year-End Closeout Procedures
  • Activities identify/turn-in excess funds
  • Fund Year-End UFRs
  • Close-out Fiscal Year

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