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ER 37-1-24 业务预算

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ID：62884

大小：0.22 MB

页数：8页

时间：2023-06-12

金币：10

上传者：战必胜
CERM-B
Regulation
No.
37-1-24
DEPARTMENT
OF
THE
ARMY
U.
S.
Army
Corps
of
Engineers
Washington,
DC
20314-1000
Financial
Administration
OPERATING
BUDGETS
ER
37-1-24
31
December
2001
1.
Purpose.
This
regulation
provides
policy
guidance
for
the
preparation
and
utilization
of
operating
budgets.
This
regulation
is
not
intended
to
replace
or
duplicate
the
policy
contained
in
higher
headquarters
regulations,
rather,
it
provides
guidance
specifically
applicable
to
the
Corps
of
Engineers.
2.
Applicability.
This
regulation
applies
to
all
HQUSACE
elements
and
USACE
Commands.
3.
Distribution.
Approved
for
public
release;
distribution
is
unlimited.
4.
References.
a.
Office
of
Management
and
Budget
(OMB)
Circular
A-11,
Preparing
and
Submitting
BudgPt
Estimates.
b.
AR
1-1,
Planning,
Programming,
Budgeting
and
Execution
System.
c.
ER
5-1-11,
USACE
Business
Process.
d.
EP
37-1-3,
Budget
Officer's
Handbook.
5.
General.
a.
An
operating
budget
(OB)
is
a
formal,
written
plan
that
interrelates
and
reconciles
the
USACE
business
processes
with
the
funding
sources
of
a
command
(e.g.,
HQUSACE,
MSC,
district,
centers,
laboratory
or
FOA)
. An
OB
reflects
the
missions
and
specific
objectives
of
the
command,
as
well
as
any
limitations
(e.g.,
constraining
targets,
available
funds)
imposed
upon
it.
Regional
Business
Centers
are
expected
to
manage
an
OB
(roll-up
of
subordinate
commands
OB)
to
ensure
workload
are
distributed
equally
within
their
boundaries.
b.
An
OB
is
a
method
used
by
the
command
to
manage
its
resources.
Not
only
does
an
OB
provide
the
command's
managers
with
a
planning
tool,
but
also
it
permits
the
orderly
recording
of
actual
operations.
Therefore,
an
OB
can
provide
the
basis
for
performing
routine
reviews
of
financial
data
so
that
corrective
actions
are
made
timely.
This
regulation
supersedes
ER
37-1-24,
22
December
1994.
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