Budgeting

 

In the context of the Planning, Programming, Budgeting and Execution (PPBE) process used in the Department of Defense (DoD), budget formulation encompasses strategic planning of program-year funding and refinement of the program data into the President's Budget. Eventually, it will become the baseline for the year of execution and Budget Plan. The official Army budget position will be created by Headquarters, Department of the Army (HQDA) and submitted to Office of the Secretary of Defense (OSD) without using GFEBS.

Funds Distribution

 

HQDA establishes legal / mandated controls of funds based on annual appropriations and leadership decisions and / or policies and then distributes these funds to Army Commands, Army Service Component Commands (ASCCs), Direct Reporting Units (DRUs) or Program Executive Offices (PEOs). Army Commands, ASCCs, DRUs or PEOs establish additional operational controls and further distribute funds to desired levels of execution in order to make funds available for commitment / consumption in GFEBS.

Funds Availability Control

 

After funds have been distributed to the levels for execution, the consumption of the funds occurs. In GFEBS, the amount of funds consumed, such as commitments, obligations, expenditures and disbursements (COED) are controlled by availability control. This functionality prevents consumption in excess of the budgeted amounts, also known as a "hard stop."

Budget Execution Status Reports

 

Transactions that consume the budget in GFEBS are considered the execution of funds. FM reports in both GFEBS ECC and BI enable users to view the resulting FM postings of Spending Chain, Reimbursables, Financials, and Cost Management process areas related to COED for contractor services, materials and supplies, Labor / Payroll, etc.