THE BUDGET PROCESS

the divisional budget, divisional goals and objectives, and different types of budgeting. THE BUDGET PROCESS The budget process starts when the President submits his budget to Congress in mid-January. Congress can accept the budget as is, or make changes to the budget through a series of Con- gressional committees. Congress develops a budget resolution or an outline of the budget with spending targets set. Next, Congress passes an authorization bill which gives authorization to the various programs in the budget. Still, no money has been allocated. Money is allocated by the appropriations bill. The appropriations bill gives money to the various programs authorized under the authorizations bill. Once given both authoriza- tion and appropriations, the Navy can begin to spend money. Sometimes Congress will authorize a program but not provide appropriations. Congress can also provide appropriations but not authorize the program. The Navy’s A-6F Intruder is an example of a program that was appropriated but not authorized. The next step in the budget process is called execution. Execution is when the Navy can actually spend money. During execution, apportionment takes place. Apportionment is when the Office of Management and Budget (OMB) places the Con- gressionally appropriated funds into the Navy’s account. See figure 4-1 for the fund flow of the operation and maintenance account. The cost center or operating target (OPTAR) holder at the bottom of figure 4-1 is your ship, squadron, or unit. Your commanding officer is responsible for ensuring the OPTAR is met. He also must make periodic reports to the type commander showing the status of the ship or unit funds. The Navy recognizes that commanding officers need help in administering their budget. Comptrollers or budget administrators, depending on the size of the command, are assigned to assist Figure 4-1.-Fund flow for operation and maintenance. 4-2