1 2011 asmc pdi navy workshop dn02 object class: building blocks for budget preparation and...

Financial Management & Comptroller

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2011 ASMC PDI

Navy Workshop DN02

Object Class: Building Blocks for Budget Preparation and Execution

June 1, 2011

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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

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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:

https://fmbweb1.nmci.navy.mil/fmb32/PBIC.htm

BOCS Note of the Day

FMB

BSO BSO BSO

FMB FMB

https://fmbweb1.nmci.navy.mil/fmb32/PBIC.htm

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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

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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

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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

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Financial Management & ComptrollerBOCS Submission Process

FMB32Locks BOCS

RecordsAdd = A,S &G

Status = L

BSO SubmitBOCS • Wholecloth• Delta

BOCS Profilechecks by FMB32

(BA & Supp)

FMB AnalystReview & Approve

BOCS 15%Checks by APPN

& OCC

LOADCIS

PRCPDiagnostics

OP-08Diagnostics

LOAD PRCPOP 32

Q&A

OP-32 to CISDiagnostics

OP-32 to O-1Diagnostics

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 PRCPOP 08

~ 2 Week Process

BSO FMB FMB

FMB

FMB

FMB32

FMB32

FMB32

OSD

OSD

OSD

OSD

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MAR APR MAYFEB

Object Data Reviews - POM/DON Processes

JUN JUL

DatabaseRollup

Add new yearsto 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

SecNavDecisions and

Balancing

POM to Budget Handoff

Budget Guidance and Controls for BES Submission

PBCGs

BeginBES

BudgetPREP

OSD Ldrshp FMBFMB1/2/4FMB3ServicesBSOs

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

LdrshpUpdates

Object Data Review

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J Booksto Hill

SEP OCT NOVOSD BES

Data Submit#

FMB/BSOInflationClean-up

AUGFMB/BSO

RMDClean-up

#

SignedRMD Issued

By OSD

FMBJ Book Review

BSOJ Booksto FMB

Load SDCS

PrintJ 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

SNaPDue

Inflation RMD 800and RMD 426

Draft RMDsand PDMs

FMB23Load

R&D XML

Rollout Brief Prep

BudgetControls

#

BSOBOCS

DEC JAN FEBOSD BESJ Books

#

Issue Papersassigned to

CAPE/OSD(C)

FMB/BSOFY10 EOYClean-up

#

FMB/BSOFY10 Congr

Action Clean-up#

300 Series3 D’s

Final BudgetSubmission

To OMB

BSOReclamas

FMBAppeals

FMB/BSOEarmark

Reporting

OSD FMBFMB1/2/4FMB3FMB/BSO BSORequires GDNC #

Object DataReview

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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

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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

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Process Flow for budget formulation

Connection between BOCs budget formulation and budget execution

BSO Key Takeaways

Object Data from the BSO perspective

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BSO Process Flow for update of BOCSF

MB

BS

OA

PP

NC

oord

inat

or

BS

OC

omp

trol

ler

An

alys

t

BS

OP

MO

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

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Connection between BOCS and Execution

AA 17 0 1506 U5B1 253 00019 0 050120 2D 000000 A00000039869

ACRN Ser

vice

Des

ign

ator

Las

t D

igit

of

Beg

inn

ing

FY

Ap

pro

pri

atio

nSubhead O

bje

ct C

lass

Su

bal

lotm

ent

Authorized

Accounting Activity

TransactionType (normally 2D)

All Zeroes

Local UseClaimant/PEOBudget Activity

Cost Code

BC

N

Last 10 digits of the Cost Code are unique to each PR

Sequential two digit alpha numeric that changes with each

unique chargeable objectEvery financial transaction executed is connected to OCC and BOCs via LOA4

APPN BA LI BSO PEO SUBLI OCC ICC AICD/R ISSUE $2011 $2012 $2013

WPN 02 2101 19 C 00 2511 0932 XN D 70325 141 143

WPN 02 2101 19 C 00 2511 0934 ZN D 70325 4544 4415

WPN 02 2101 19 C 00 2521 0989 00 D 70325 2130 2164

WPN 02 2101 19 C 00 2531 0987 00 D 70325 1006 1094

WPN 02 2101 19 C 00 2533 0610 N1 D 70325 6278 5449

WPN 02 2101 19 C 00 2533 0611 N2 D 70325 5426 4664

WPN 02 2101 19 C 00 2533 0612 N3 D 70325 5233 4613

WPN 02 2101 19 C 00 2533 0614 NG D 70325 35 36

WPN 02 2101 19 C 00 2601 0412 CO D 70325 266867 280883

Example of BOCS Data

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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

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Questions?

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PBDD

PBIS BOCS

CIS PRCPSDCS

FYDP

MAX

BS

OD

ON

OM

BO

SD

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

BSOLegacy Systems ERP

• No direct link for budget info

ObjectData

OP-32OP-08

The Data Systems

Dash 1’s

EDS

BSO Input

DFAS

FMB

1 2011 asmc pdi navy workshop dn02 object class: building blocks for budget preparation and...

Documents

object data submissions

om object class data

object classes

account object data

civpers object data

budget preparation

building blocks

exhibit osd