Budget 101: A Reference

Abstract

This pamphlet is designed to be used as a reference tool to assist the senior officer in quickly becoming familiar with the terms, structure, and actions a military officer will encounter when discussing or working in the area of financial management. To become cognizant of the many factors influencing the budget process, one must understand the resource structure, how the budget is formulated, the part Congress plays, and what is involved in budget enactment and execution. The pamphlet explains how the program elements are grouped into major force programs and then appropriations to create the Department of the Air Force budget, which is then incorporated into the Department of Defense budget, which becomes one part of the President's budget. It also addresses congressional interface, budget enactment, and budget execution (including defining such terms as commitment, obligation, outlay, budget authority, and continuing resolution authority.) Additionally, a glossary of terms and specific information about Air Force appropriations are included.

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Document Details

Document Type
Technical Report
Publication Date
Apr 01, 1990
Accession Number
ADA241050

Entities

People

  • Josephine A. Kumer

Organizations

  • Air War College

Tags

Communities of Interest

  • Biomedical
  • Human Systems
  • Weapons Technologies

DTIC Thesaurus Topics

  • Air Force
  • Air Force Budgets
  • Business Administration
  • Congress
  • Department Of Defense
  • Employment
  • Financial Management
  • Governments
  • Investments
  • Law
  • Military Budgets
  • Military Personnel
  • National Governments
  • Personnel Management
  • Procurement
  • United States Government
  • War Colleges

Fields of Study

  • Education

Readers

  • Defense Acquisition Program Management
  • Library and Information Science
  • Public Financial Management and Budgeting