Encl. (3) to COMDTINST 7132.5
f.
Spending Plan submissions will be divided into the categories outlined in enclosure (4). A
complete definition of each object code is contained in Appendix F of reference (a). It is
important that funds managers train personnel and implement local procedures to ensure
that applicable object codes for each budget category are utilized. This will facilitate and
expedite interim and year-end reconciliation of budgeted versus actual expenditures via
the Departmental Accounting and Financial Information System (DAFIS).
g.
Spending Plan submissions will be made using the Integrated Budget System (IBUDS) for
all ATU's and for HQ Offices so equipped. Enclosure (5) provides an example of an
IBUDS submission and the level of detail desired. Units or staffs without IBUDS
capabilities will submit their Spending Plans on the form provided as enclosure (6).
Regardless of submission format, each line item shall be accompanied by a description of
the item in addition to an explanation of the purpose for the item (i.e., what is being
bought and why is it needed).
h.
Identify any line item or any line item mandated by law by citing the law at the beginning
of the IBUDS Item Description Field.
i.
As an option, a list of the lowest priority line items which total 10% of the command's or
office's discretionary funds may be submitted with the Spending Plan. The format will be
a listing of the budget category, line item description and amount of that line item which is
considered as the lowest 10%. Because of the changing nature of requirements, a revised
list may be submitted at any time.
j.
In the event that the approved Spending Plans are delayed past the start of the fiscal year,
funds managers may spend for items and projects which were approved in the previous
fiscal year (FY). New items or projects which are time critical but not yet approved may
be commenced only after telephonic approval by G-CFM.
k.
Commandant (G-CFM) will conduct a budget vs. actual analysis on selected categories
using DAFIS records.
2
Previous Page
