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Principles of Department of the Navy Budgeting
Unit 1

Basics of DON Budgeting

Principles of DON Budgeting UNIT 1: Basics of Department of the Navy Budgeting

TABLE OF CONTENTS
OBJECTIVES INTRODUCTION BUDGETING DEFINED APPROVAL AND AUTHORIZATIONS REQUIREMENTS PROCESS TIMELINES DEFINED FISCAL YEAR (FY) BUDGET YEAR (BY), CURRENT YEAR (CY) AND PRIOR YEAR (PY) DEPARTMENT OF DEFENSE SECRETARY OF DEFENSE UNDER SECRETARY OF DEFENSE (COMPTROLLER) JOINT CHIEFS OF STAFF MILITARY DEPARTMENTS DEPARTMENT OF THE NAVY SECRETARY OF THE NAVY COMMANDANT OF THE MARINE CORPS CHIEF OF NAVAL OPERATIONS OFFICE OF THE CHIEF OF NAVAL OPERATIONS FUNCTIONS WITHIN OPNAV PROGRAMMING DIVISION (N80) ASSESSMENTS DIVISION (N81) FISCAL MANAGEMENT DIVISION (N82) OFFICE OF THE SECRETARY OF THE NAVY ASSISTANT SECRETARY OF THE NAVY (FINANCIAL MANAGEMENT AND COMPTROLLER) OFFICE OF THE ASSISTANT SECRETARY OF THE NAVY (FINANCIAL MANAGEMENT & COMPTROLLER) – OASN (FM&C) OASN (FM&C) AUTHORITY OFFICE OF BUDGET

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Principles of DON Budgeting UNIT 1: Basics of Department of the Navy Budgeting

COMPTROLLERS ROLE OF THE COMPTROLLER COMPTROLLER'S RELATIONSHIP TO THE ACTIVITY HEAD COMPTROLLER'S RELATIONSHIP WITH OTHER DEPARTMENT HEADS DEPARTMENT RESPONSIBILITIES TO COMPTROLLERS COMPTROLLER'S RELATIONSHIP WITH OTHER COMMANDS FINANCIAL MANAGEMENT PERSONNEL SUMMARY

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Principles of DON Budgeting UNIT 1: Basics of Department of the Navy Budgeting

Objectives
Welcome to Unit 1 of Principles of Department of the Navy Budgeting. Unit 1 will introduce you to several basics of the Department of the Navy (DON) budgeting process as well as the structure and responsibilities of some of the organizations involved in that process. It will help you build the foundation for the subsequent units of instruction. After completing this unit you will: 1. Describe how the budget contributes to the accomplishment of the DON mission. 2. Establish when a budget is legally binding for all Federal agencies for a

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