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What was the predecessor to the Constitution? - ANSArticles of Confederation Where are Federal-Level laws enacted? - ANSCongress What Article, Section and Clause empowers Congress to collect taxes - ANSArticle 1, Section 8, Clause 1 What occurs when the President does not sign an enrolled bull within 10 days? - ANSPocket Veto Which branch of government implements laws? - ANSExecutive Approximately what percent of federal spending is discretionary? - ANS30% How frequently does congress review the DoD budget request? - ANSAnnually Who attempts to resolve differences between the House and Senate versions of a bill? - ANSConference Committee Which agency issues direction for submitting budget estimates? - ANSOMB What type of legislation provides an agency with budget authority? - ANSAppropriation Acts What term is used to describe a subdivision of an apportionment? - ANSAllotment What agency issues apportionments? - ANSOMB Which branch of government conducts hearings on the effectiveness of government programs? - ANSLegislative In the federal budget process, who is responsible for submitting budget estimates? - ANSAgencies What is the largest source of federal government tax revenue? - ANSIndividual Income Taxes What are requests for funds in addition to amounts already appropriated? - ANSSupplemental What financial control document is issued by the Treasury Department following signature of the Appropriations Act? - ANSAppropriations Warrant What term describes a postponement in the use of appropriated funds? - ANSDeferral What term describes a cancellation of appropriated funds? - ANSRescission After the DoD Appropriations Bill is signed into law, what does DoD request from OMB? - ANSApportionment A legal reservation of funds in known as what? - ANSObligation What term is used to identify a certification provided to a KO from the comptroller authorizing Purpose, Time and Amount? - ANSFiduciary Certification A fiduciary certification is the basis for what? - ANSCommitment Define Budget Authority - ANSAmount of money available to an organization for obligation Define Outlays - ANSFunds that have actually been moved from the Federal Treasury Monitoring requirements in budget execution involves: - ANS1. Administrative control of funds
- Reporting results
- Assessment of applicability of results
- Supply of financial info to DoD managers
MANAGER (CDFM) 2025
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Who conducts both financial and program audits to ensure the integrity of programs? - ANSGovernment Accountability Office (GAO) The Government Performance and Results Act requires budget formulation be based on what? - ANSPerformance planning/reporting The 1921 Budget and Accounting Act was was responsible for the creation of what? - ANSOMB, GAO and the Comptroller General What Act requires the President to submit an annual budget proposal to Congress? - ANS1921 Budget and Accountability Act What act established sequestration? - ANS1985 Balanced Budget and Emergency Deficit Act What Act established the pay-as-you-go (PAYGO) for entitlements - ANS1990 Budget Enforcement Act What are the 1985 and 1987 Balanced Budget Acts ofter referred to as? - ANSGramm- Rudman-Hollings Acts GPRA requires what three things? - ANSStrategic Planning Performance Planning and Goal Setting Performance Reporting An administrative reservation of funds is known as what? - ANSCommitment What establishes the DoD policy and procedures of administrative controls? - ANSDoD FMR 7000.14R, Volume 14, Chapter 1 What gives a Federal Agency the legal authority to operate a program? - ANSAuthorization Date for the: Articles of Confederation Ratification of the Constitution Implementation of the Constitution - ANSMarch 1, 1781 June 1788 March 4, 1789 What Amendment provided the Bill of Rights - ANS10th What did the 17th Amendment allow? - ANSSenators to be elected by the people of the state instead of appointed by the legislature of the state. When was the practice of "Line Item Vetoing" found unconstitutional by the supreme court? - ANS Where does the Supreme Court not have jurisdiction? - ANSMatters involving ONLY violation of state law Congress has been meeting ______ times per year since ________. - ANSOnce, 1789 What article and section assigned responsibility for making laws to conress? - ANSArticle 1, Section 1 What is a Bill? - ANSLegislative proposal of a general nature that can address either a private or public nature How would bill 100 be numbered in the Senate/House? - ANSHouse H.R. 100
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- President transmits the budget to congress What does DoD use as their strategic plan? - ANSNational Defense Strategy (NDS) The formulation phase starts how many months before the Fiscal Year in which the budget will be executed? - ANS21 months What term is used to describe the formal results provided back to agencies after OMB's review. - ANSPassback Who does OMB send their passback report too? - ANSHead of the Agency Who can passback results be appealed to? - ANSPresident What changes can be made through the passback? - ANSFunding for individual programs Reduce or increase Agency funding Direct that additional funding be added to specific programs within existing Agency funding levels. What are the three major processes associated with the Congressional Action phase? - ANSBudget Resolution Process Authorization Process Appropriation Process How many appropriations are there? - ANS12; One from each Agency What date should the House and Senate Budget Committee receive reports from all other congressional committees? - ANSMarch 15th The congressional budget office provides support to the various committees through ____________? - ANSscorekeeping Define scorekeeping? - ANSProcess of estimating the budgetary effects of pending legislation and comparing them to a baseline such as budget resolution or limits set in law. By law the Concurrent Budget Resolution must be completed by what date? - ANSApril 15th Does the Concurrent Budget Resolution require the president's signature? - ANSNo The output of the authorization process may be considered _________ or __________ legislation, which also provides _________ _________ legislation. - ANSenabling or organic appropriation authorization How often and by what means must the DoD be authorized? - ANSAnnually through the National Defense Act Who manages the authorization process for DoD? - ANSHouse and Senate Armed Services Committess When do hearings before the HASC and SASC begin? - ANSAfter the Presidents State of the Union What are the six defense-related House and Senate Authorization Committees? - ANS1. Armed Services (Senate and House)
- Permanent Select Committee on Intelligence (House)
- Select Committee on Intelligence (Senate)
- Energy and Natural Resources (Senate)
MANAGER (CDFM) 2025
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- Energy and Commerce (House)
- Environment and Public Works (Senate) Who manages the appropriation process for the entire federal government? - ANSHAC and SAC Are the appropriation committees required to follow the lead of authorization committee decisions? - ANSNo What are the three appropriations subcommittees in each house that directly impact DoD? - ANS1. Defense
- Military Construction/Veterans Affairs
- Energy and Water Development How often is DoD funding subject to review? - ANSAnnually What reference provides guidance and procedures for appealing to Congress? - ANSDoD FMR 7000.14R, Volume 2A, Paragraph 010406 Who presents the DoD's position on appeals to congress? - ANSSecretary of Defense Appealing Congressional Actions can be done through a package submitted to the appropriate committee by ___________ or ____________. - ANSUnder Secretary of Defense (Comptroller) or DoD Chief Financial Officer (CFO) What are the two conferees in the appeals process? - ANSAuthorization and Appropriation What is a Budget Amendment? - ANSA request to amend (revise) budget estimates transmitted previously and on which Congress has not completed action. What is a Supplemental Request? - ANSA request for funding in addition to amounts already appropriated What step within the Federal Budget Process provides Budgetary Authority? - ANSStep 3: Appropriation What OMB Circular governs the performance on contractual requirements? - ANSOMB Circular A- 76 What authorizes the president to activate reserve military outside of wartime? - ANS10 USC 12304 What office was created through the Congressional Budget and Impoundment Act of 1974? - ANSCongressional Budget Office What bill was the catalyst for shifting the Fiscal Year? - ANSCongressional Budget and Impoundment Act of 1974 US Code for Purpose, Time and Amount - ANSPurpose: 31 USC 1301 Time: 31 USC 1502 Amount: 31 USC 1341/1342/ Budget Authority is distributed to agencies by OMB as a part of what? - ANSApportionment Process What form is the apportionment issued on? - ANSSF- 132
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Assigning Military personnel only to those jobs that contribute to the war unless: - ANS1. Military Incumbency is required
- Military-Unique skills or experience is essential
- Military authority or discipline in requisite to position
- Alternative manpower is not avaiable What type of employees are not considered in Peacetime Strength workforce calculations? - ANSNon-Appropriated Funds (NAF) What USC defines Emergency Essential personnel - ANS10 USC 1508(e) What instruction provides guidance on designating E-E or NCE employees? - ANSDoDD
Define Emergency Essential (E-E) personnel - ANSPosition based designation given to support the success of combat operations or the availability of combat essential systems in accordance with 10 USC 1580(e) What USC designates Emergency Essential personnel? - ANS10 USC 1580 What are three major types of leave use for the purpose of defining FTE employment reported in the personnel summary? - ANSAnnual, Sick and Compensatory What is the formula for turnover rate? - ANSEmployees that left position over the last year / number of positions What is the formula for fill rate? - ANSAvg. number of days to fill position / workdays in a year What is the formula for a lapse rate? - ANSTurnover Rate * Fill Rate (TR x FR) What is the formula to calculate the number of positions to budget? - ANSTotal Positions - [Total Positions x Lapse Rate] What Title and section of the USC authorizes SECDEF to establish early retirement/buyout programs? What are they called? - ANS5 USC 9902(f) VSIP and VERA The DoDo is permitted no more than ________ buyout separations per year under 5 USC 9902, however, this does not include those buyouts subject to __________ or __________ employees. - ANS25, Base Realignment and Closure "or" NAF An employee accepting a buyout cannot be rehired for how may months? - ANS What act requires provides guidance on identifying activities that are not inherently governmental? - ANSFederal Activities and Reform Act of 1998 When are lists identifying non-inherently governmental activities due, and who are they sent to? - ANSNot later than the end of the third quarter Director of OMB What are the two categories of Inherently Governmental Functions - ANS1. Act of Governing
- Monetary transactions and entitlements
MANAGER (CDFM) 2025
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OMB Circular A-76 defines activities into two categories: - ANSCommercial and Inherently Governmental The determination of agency policy, such as determining the content and application of regulations among other things is what kind of activity? - ANSInherently Governmental Command of Military Forces, Control of Prosecutions, and Direct Conduct of Investigations are examples of what type of activity? - ANSInherently Governmental What Act/Public Law sets the statutory requirements pertaining to performance of commercial activities - ANSFederal Activities Inventory Reform Act of 1998, P.L 105- 270 OMB Circular A-76 is not designed to simply contract out, but to: - ANS1. Balance interests of parties to make or buy cost comparison
- Provide level playing field in public/private sector competition
- Encourage competition and choice in the management and performance of commercial activities In regards to OMB Circular A-76, it is the policy of the government to: - ANS1. Achieve Economy and Enhance Productivity
- Retain Governmental Functions In-House
- Rely on the Commercial Sector The Government Performance and Results Act (GPRA) of 1993 madates what: - ANSPerformance Measurement by the Federal Government What are the 6 Key Elements of OMB Circular A- 76 - ANS1. Conversion to Contract
- Conversion to In-House
- Commercial Source
- Cost Comparison
- Most Efficient Organization (MEO)
- Performance Work Statements (PWs) What does a PWS state: - ANSTechnical, Functional and Performance characteristics of the work to be performed If a Commercial Activity provides critical or sensitive services, the PWS shall include sufficient _________ _________ and _________ _________ to prepare a plan for expansion in emergency situations. - ANSIn-House Organization "and" Commercial Sources Who gets notified first in the Cost Competition Process? - ANSCongress The ______ is the basis of the Government estimate? - ANSMEO/PWS The MEO must reflect only _________ resources for which the CA has been authorized? - ANSapproved Under OMB Circular A-76 "Cost Comparison", Commercial Activity bids must be at least _____% below In-House personnel-related cost? - ANS Under OMB Circular A-76 "Cost Comparison", the standard competition is _____ months, extendable to ____ months with approval. - ANS12 and 18
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As of September, 11th 2001, certain covered DoD employees, military members, and their families may accept unsolicited gifts from ______________, subject to certain limitations identified in the ____________________. - ANSNon-Federal Entities Joint Ethics Regulation An ethics official must make a written determination for gifts with an aggregate market value in excess _____________, per source, per occasion or with an aggregate market value exceeding $_____________ from any one source. - ANSMinimal Value $ Gifts to a supervisor, other than cash cannot have a value exceeding $______. - ANS$ Who can transferred leave not be gifted to? - ANSImmediate Supervisor A DoD employee may not accept a gift or gifts from a donating group if the market value exceeds an aggregate of $_______ and if the DoD employee knows or has reason to believe that a member of the donating group is __________________. - ANS$ Their subordinate What USC prohibits Executive Branch employees from participating personally and substantially in a particular matter that will affect certain financial interests. - ANS18 USC 208(a) 18 USC 208(a) sets forth restrictions on the financial interests of Executive Branch Employees and who else? - ANS1. Employees Spouse or Minor Child
- Employees General Partner
- An Organization in which the employee serves as an officer, director, trustee, general partner or employee.
- A person with whom the employee is negotiating for or has an arrangement concerning prospective employment. What are the three primary ways an employee can deal with a potential conflict of interest? - ANS1. Recuse themselves
- Divest interests or request agency waiver
- Resign from the conflicting position Agencies may, by supplemental regulation, __________ or___________ the holding of certain financial interests by all employees. Some even extending to employees family members. - ANSprohibit "or" restrict Which Act requires senior officials within the executive, legislative and judicial branches to report their finances and other interests? What forms are used? - ANSEthics in Government Act of 1978 OGE 278e and OGE 278-T Certain, less-senior executive branch employees whose duties involve discretion in sensitive areas such as contracting, procurement, administration of grants and licenses, and regulating or auditing non-Federal agencies are required to report financial information on what form? - ANSOGE 450
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Section 1043 of the Internal Revenue Code allows for what? - ANSDeferral of capital gains taxes on assets that must be sold to comply with ethics program requirements. In order to take advantage of the tax deferral mechanism under Section 1043 of the Internal Revenue Code, a __________ ____ ___________ must be obtained from the OGE before the sale occurs - ANSCertificate of Divestiture A blind trust must be approved by whom prior to being executed - ANSDirector of OGE An employee should consider recusing themselves from a matter if they have a ____________ relationship with an involved party. - ANSCovered If an employee received a severance payment in excess of $_______________, and certain other factors are met, then the employee is disqualified for ___ years from participating in any matter in which the previous employer is involved. - ANS$10,000 and 2 years An employee is considered seeking employment if: - ANS1. They are engaged in actual negotiations for employment
- An employee reply's to a potential employer with a response other than a rejection.
- They have contacted an employer about potential employment An employee is considered no longer seeking employment if: - ANS1. Employee or potential employer have rejected possibility of employment and all correspondence has ceased
- Two months have elapsed since resume submittal and no replies have been received 5 USC 501 promulgates the _____________ ____________ which prevents compensation for a lecture, speech or writing. - ANShonoraria prohibition What Supreme Court case removed the honoraria prohibition for government employees below the pay grade of GS-16 (now SES) - ANSUnited States vs National Treasury Employees Union What CFR prohibits government employees from receiving compensation for speaking, teaching or writing that relates to their official duties (exceptions for teaching certain courses)
- ANS5 CFR 2635.807(a) If an executive branch employee is involved in a matter that is considered personal and substantial, they are barred from representing anyone on that matter to any agency, Federal dept, or court for how long? - ANSForever If an executive branch employee is involved in a matter that is under their official duty during their last year of government service, they are barred from representing anyone on that matter for how long? - ANS2 years Certain high-level officials are subject to a so called "____________________________" which prevents them from making any appearance on behalf of anyone before his former agency in an attempt to influence the agency on any matter for which the member seeks official action. - ANSone year cooling off period What exceptions are provided for executive branch employees representing private interests before the government? - ANS1. Employee
- Parent, Spouse or Child
MANAGER (CDFM) 2025
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When a DoD component head provides a Statement of Assurance that the component's controls are in place and achieving their intended objectives, is this a statement of absolute assurance or reasonable assurance? - ANSReasonable Assurance What is the term for the probable or potential adverse effects from an inadequate internal control that may result in the loss of Government resources or cause an agency to fail to accomplish significant mission objective through fraud, waste or mismanagement? - ANSRisk What Kind of weakness significantly impairs the fulfillment of a DoD components mission? - ANSMaterial What are the two major categories of control areas included in the GAO's Federal Information System Controls Audit Manual? - ANSGeneral and Business Process Application Controls What requires each agency to develop a rick profile? - ANSOMB Circular A- 123 Enterprise Risk Management and Internal Controls are components of a ____________________. - ANSGovernance Framework ERM as a discipline deals with ___________, ____________ and ______________ risks - ANSidentifying, assessing, "and" managing Internal control is a process effected by an entity's oversight body, management, and other personnel that provides _______________ that the objectives of an entity will be achieved. - ANSreasonable assurance Under ERM, Federal leaders are responsible for what 4 things? - ANS1. Establishing and achieving goals and objectives
- Improve effectiveness and efficiency of operations
- Provide reliable reporting
- Maintain compliance with relevant laws and regulations What provides guidance to Federal Managers on improving accountability and efficacy of Federal Programs by identifying and managing risks, establishing requirements to assess, correct, and report on the effectiveness of internal controls? - ANSOMB Circular A- 123 What must be taken in to account when designing internal controls and assessing their effectiveness. - ANSRisk Management practices A risk profile in coordination with annual strategic reviews and assurances on internal control effectiveness shall be reported in what reports? How often are these reports required? - ANS1. Agency Financial Report (AFR) or Performance and Accountability Report (PAR)
- Submitted Annually When are Agency Financial Reports due? - ANSNovember 15th ERM involves a ______________ view of risk. - ANSportfolio What established the legal framework for internal controls in the Federal Government - ANSFederal Managers Financial Integrity Act of 1982 What promulgated FMFIA within the Executive Branch? - ANSOMB Circular A- 123
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What is the title of OMB Circular A-123? - ANSManagements Responsibility for the Enterprise Risk Management and Internal Control What Act required GAO to establish the Standards for Internal Control in the Federal Government? - ANSFMFIA Standards for the Internal Control in the Federal Government is also knows as what? - ANSThe Green Book DoD established what Instruction to implement the FMFIA and OMB Circular A-123 within the Department of Defense? - ANSDoD Managers Internal Control Program, DoDI 5010. Which Agency promulgates guidance to carry out provisions of law? - ANSOMB Circular A- 123 Federal Managers Financial Integrity Act requires each federal agency to implement and maintain an FM system that comply w/ _____________________ and the ________________________ at the transactional level? - ANSFederal Requirements U.S. Government Standard General Ledger The FMFIA of '82 require Executive Agencies to do these 4 things: - ANS1. Evaluate Internal Controls
- Identify track and Control Material Weaknesses
- Annually report self-assessment findings
- Make annual Agency report public What Agency prescribes standards for executive agency internal accounting and administrative controls and prompt resolution of audit findings? - ANSGAO ________ in consultation with __________ establish guidelines for evaluation by agencies of their system of internal accounting and administrative controls. - ANSOMB; GAO An effective Agency-wide approach to addressing the full spectrum of the organization's external and internal risks by understanding the combined impact of risks as an interrelated portfolio, rather than addressing the risks within silos in known as what? - ANSEnterprise Risk Management Once established, and ERM program should be fully integrated into agency decision making processes, with ___________ leadership support and engagement - ANSActive What are the seven steps on the ERM model? - ANS1. Establish Context
- Initial Risk Identification
- Analyze and Evaluate Risk
- Develop Alternatives
- Respond to Risks
- Monitor and Review
- Continuous Risk Identification OMB provides guidance concerning the development of a risk profile in the _________________. - ANSERM Playbook
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A Significant Deficiency can be corrected at what level? - ANSThe level identified A material weakness in "operations" might include, but is not limited to, conditions that? - ANS1. Impact operating effectiveness
- Impair completion of mission/operation
- Deprive Public of needed services
- Significantly weaken fraud, waste and abuse safeguards There are 4 material weaknesses in internal controls, what are they? - ANS1. Operational
- Reporting
- External Financial Reporting
- Complianc A material weakness in internal control over reporting is a _____________ deficiency - ANSSignificant A material weakness in internal control over external financial reporting is a _____________
- ANSDeficiency If a material weakness has caused or might cause loss of control over a significant amount of resources, it is known as what? - ANSMonetary Value Impact What should agency managers should develop for all material weaknesses? - ANSCorrective Action Plan Where must unmitigated material weaknesses be reported and when are they due? - ANSAgency Financial Report (AFR) Performance and Accountability Report (PAR) Due Nov 15th Managers Internal Control Program DoDI 5010.40 requires the Under secretary of Defense (Comptroller/CFO) to establish what? - ANSSenior Management Council Managers Internal Control Program DoDI 5010.40 requires the Under secretary of Defense (Comptroller/CFO) to co-chair what board, and with whom? - ANS1. Financial Improvement and Audit Remediation (FIAR) Governance Board
- DoD Deputy Chief Management Officer (DCMO) Establish a Managers Internal Control Program to? - ANS1. Assess risk
- Design and test internal controls
- Identify/Classify control deficiencies
- Monitor and submit corrective action plans You must designate the _______________________________ program coordinator of the DoD and OSD component within _______ days of a vacated position. - ANSManagers Internal Control 90 days Material Weaknesses at the ___________ level that cannot be resolved are reported in the annual ____________________________ - ANSSECDEF DoD Annual Statement of Assurance
MANAGER (CDFM) 2025
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What are considered the 4 levels of material weakness? - ANS1. DoD Level
- Component Level
- Major Command or Field Activity Level
- Installation of Activity Level What are the three types of assurances that can be reported on the Statement of Assurance? - ANSUnmodified Statement (no material weakness) Modified Statement (on or more material weakness) Statement of no assurance (pervasive material weakness) What requires Heads of Agency to report whether there is "reasonable assurance" that the Agency's controls are achieving their intended objectives and a report of Agency's material weaknesses? - ANSFinancial Managers Financial Integrity Act DoD components are required to submit their statement of assurance by what date? - ANSOctober 1st Annual Financial Reports are due when? - ANSNovember 15th If an Internal Financial Management System is substantially out of compliance with federal requirements, agency's are required to report what level of assurance? - ANSStatement of no assurance When the level of assurance is "modified" for operations, the format provided by the managers internal control program guiance must include? - ANS1. Uncorrected Material Weaknesses (Current and Prior year disclosures) and the summary of corrective action plans. Summary provides milestone timelines, and current status of in progress corrective action.
- Material Weaknesses corrected in the current year (Current and Prior year disclosures). Includes as the last milestone, a validation step that evaluates and certifies effectiveness of corrective action. An explicit level of assurance on the effectiveness of internal controls over financial reporting shall be reported NLT? - ANSJune 30th (DoD/OSD identified in Managers Internal Control Program and FIAR guidance) What is an assessable unit? - ANSsubdivision of an organization that ensures a reasonable level of management control to allow for adequate control analysis Define waste? - ANSUsing or expending resources carelessly, extravagantly or to no purpose Define abuse? - ANSBehavior that is deficient or improper when compared with behavior that a prudent person considers prudent and necessary in operational practice given the facts and circumstances Define significant deficiency - ANSsituation that exists when the design, implementation or operation of a control does not allow management or personnel to achieve control objectives and address related risks US code 31 - ANSMoney and finance Us code 41 - ANSPublic contracts
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Types of resolutions - ANS1. Joint 2. Concurrrent 3. Simple Where does joint resolution originate - ANSEither in the House of Representatives or in the Senate Joint resolutions become a law? - ANSYes in the same manner as bills Most popular resolution - ANSContinuing resolution How to amend constitution - ANSThrough the joint resolution process What is the Bill of rights? - ANS1st 10 Amendments Steps to amend the constitution - ANS1. 2/3 of Congress must propose the amendment
- 3/4 of state legislatures must ratify the amendment Concurrent resolution - ANSAffects operations of both house and senate What type of resolution sets appropriation ceilings? - ANSConcurrent Origins of legislation - ANS1. Recommended by the Pres
- Introduced by the members
- Introduced by commuttrrd State of the union - ANSThe president has to give it annually per the constitution When does President have to submit his annual budget to run the govt? - ANSBy February 1st How else can President recommend a bill? - ANSVia the executive branch. After OMB approved, OMB submits bill proposal to Congress on Presidents behalf Who can introduce a bill to house and senate? - ANSOnly senators and house of representative members Committee bills - ANSSo many changes end result usually unrecognizable = clean bill Hopper - ANSBill introduced in the House. Must have sponsors signature (senator or house of rep) Mark up - ANSAfter hearings are completed on various points of the bill, changes are made during the mark up session Clean bill - ANSNew bill, post mark up session Engrossed bill - ANSOnes a bill had passed one body (House or Senate) The third chamber - ANSConference committees (HAC) Who reports on inability to agree on a bill? - ANSConference committee Conference committee - ANS1. Deal with matters of disagreement
- Can not insert a new matter or leave out matter agreed to by both houses Enrolled - ANSFinal bill. Passed by both house and senate. Only enrolled bills go to president Presidential action on bill - ANS1. Approve and sign
- Do not sign, allow to become law (after 10 days)
- Pocket veto
- Veto
- Line item veto.
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Pocket veto - ANSIf Congress is adjourned and president doesn't sign in 10 days that bill does NOT become law Veto - ANSUnwilling to sign and returns to Congress with his objections. Can be overturned at its original language by 2/3 majority vote Line item veto - ANSSet up and terminated during Clinton administration in 1998. Can't do that anymore Federal budget/presidents budget - ANSIncludes all 3 branches 1974 Congressional Budget and Impoundment Control Act - ANSRequired annual budget. Current BY plus 4 years. When does President have to turn in annual budget - ANSBy first Monday in February Budget formulation process - ANSGoverned by OMB circular A- 11 OMB issued guidance - ANSAllowance letter - February Organizations develop drafts - ANS5 year budget (March-Aug) Agencies submit budget to OMB - ANSSeptember (except dod) Who does DoD submit budget to? - ANSOSD for review at end of December. OSD sends to OMB beginning of January OMB holds hearings on budget - ANSYes except for dod OMB drafts presidents budget - ANSIn January Who conducts the internal review of DoD's budget? - ANSOSD and OMB Internal review of DoD budget - ANS"Fall review" (sept-dec) Term for OMB hearings on budget estimates - ANSPassback Who makes recommendations to president on each agency's budget - ANSOMB Passback changes - ANSCan be appealed by the agency to the President Who makes appeals To budget for DoD to President? - ANSSecretary of Defense OMB - ANSComptroller for fed agencies CBO (congressional budget office) - ANSComptroller for Congress Concurrent budget resolution (CBR) - ANSBudget committees Sets ceilings for each appropriation bill (Jan-April) Congress adopts a CBR by April 15th When is the budget "grace period" - ANSApril-may When does House and Senate revise the CBR? - ANSJune When does Congress pass appropriations - ANSBy September 30th. But only met this date 4 times. Always go into a CR Is the CBR sent to the President - ANSNo Budget resolution process - ANSConfessional budget office (CBO)
