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2011 ASMC PDI Navy Workshop DN02

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

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2011 ASMC PDI Navy Workshop DN02

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

  2. Agenda • 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

  3. BOCS Note of the Day 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 BSO BSO BSO FMB FMB FMB

  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. 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. 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. BOCS Submission Process • BSO Submit • BOCS • Wholecloth • Delta FMB Analyst Review & Approve FMB32 Locks BOCS Records Add = A,S &G Status = L • 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 FMB BSO FMB BOCS Profile checks by FMB32 (BA & Supp) Q&A FMB BOCS 15% Checks by APPN & OCC Q&A FMB ~ 2 Week Process OSD OP-32 to O-1 Diagnostics LOAD CIS OSD OP-32 to CIS Diagnostics FMB32 OSD PRCP Diagnostics LOAD PRCP OP 32 FMB32 OSD OP-08 Diagnostics LOAD PRCP OP 08 FMB32

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

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

  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. 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 – FPDSNGand 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. Object Data from the BSO perspective • Process Flow for budget formulation • Connection between BOCs budget formulation and budget execution • BSO Key Takeaways

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

  14. Connection between BOCS and Execution Authorized Accounting Activity Suballotment Service Designator Last Digit of Beginning FY Appropriation Object Class ACRN BCN Subhead All Zeroes Cost Code AA 17 0 1506 U5B1 253 00019 0 050120 2D 000000 A00000039869 Claimant/PEO Local Use Last 10 digits of the Cost Code are unique to each PR Budget Activity Transaction Type (normally 2D) Sequential two digit alpha numeric that changes with each unique chargeable object Every financial transaction executed is connected to OCC and BOCs via LOA4 Example of BOCS Data

  15. 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. Questions?

  17. The Data Systems BSO Legacy Systems PBDD ERP BSO BSO Input EDS • No direct link for budget info DFAS FMB • 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 • Object Data • Different Structure • Critical for Annual Accounts • APPN/BA/LI/OCC/ICC/AIC • Used extensively in Inflation PBIS BOCS DON Object Data OP-32 OP-08 • Manpower and RF TOA • CIS is APPN, BA, SPC – Aggregate Control set here • SDCS is feeder system, for FYDP • PE driven • APPN/RIC/SPC SDCS CIS PRCP • Both feed SDCS for TOA OSD • PRCP is same level of detail as PBIS FYDP • Display only Dash 1’s • MAX is both TOA and Object Data used for creating the PB MAX OMB

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