Budget Execution and Control
Budget Execution initiates, monitors, and analyzes the agency
budget of nearly one billion dollars, which is made up of the following
appropriations:
- Salaries and Expenses
- GSA Rent
- Revolving Fund for Certification and Other Services
- CRADAs
- Contingency
- Building and Facilities
- Building Delegation
- Royalties
These appropriations include a mixture of one-year, no-year, and
revolving funds and include several types of user fees (certification,
PDUFA, MQSA, and export certification). CRADAs and Royalties fall
under the Federal Technology Transfer Act (FTTA). With the
exception of the Buildings and Facilities account, which is managed
by the Division of Budget Formulation and Presentation, BEC has
the responsibility to ensure that the dollars are utilized in a
manner consistent with congressional intent and the agency mission.
BEC initiates apportionment requests to OMB and issues allotments/allowances
(operating and extramural dollars) and FTE vouchers to all FDA
components. FTE usage is monitored and reported to the agency components
each month. This report shows actual on-board for full-time permanent
employees, usage of other than permanent (e.g., summer aides),
and total employment per pay period along with annual projections
and current FTE ceilings. In addition, BEC maintains staffing ceiling
records and proposes ceiling adjustments and alerts management
of potential overburn/underburn problems. The allotment/allowances
are issued quarterly and as required due to distribution of priority
initiatives or reprogramming of funds.
The agency payroll, which is in excess of $600 million (70% of
agency resources), is centrally funded but managed in cooperation
with agency components, which have the flexibility to increase
or decrease their operating budgets in proportion to their over/underburn
of FTEs. In addition, BEC also directly manages the agency rent
and central accounts as follows:
- FDA/Central Services
- Commercial rent and related services
- GSA rent-related services
- Building Delegation
The use of FTEs to program dollars spent is reported and analyzed
on a Resource Spending Plan (RSP) to BEC on a quarterly basis.
In addition, BEC is involved along with the Budget Formulation
and Presentation to monitor and analyze the use of program funds
by project in a Project Management Structure (PMS) report.
BEC conducts detailed reviews and analyses of agency Financial
Operating Plans (FOPs) at the end of each quarter. FOPs are used
to monitor funding by object class code and time period of obligation.
To do this, instructions for filing FOPs are issued on a quarterly
basis. (Click on FOP for instructions on the preparation of an
FOP)
BEC conducts a 3rd-quarter mini-closeout review to identify potential
surplus or deficit funds that may require reprogramming and to
alleviate some of the heavy workload during the fourth- quarter
end-of-year closeout. (See instructions for mini-closeout)
In addition, BEC is responsible for the year-end closeout to ensure
maximum utilization of funds to avoid anti-deficiency violations
for the current year. (See instructions for end-of-year (EOY) closeout)
BEC is also directly involved in developing plans and recommending
solutions to problems throughout the year. Some of these uncertainties
are as follows:
- No appropriation bill on October 1, and shutdown plans
- Continuing Resolution
- Rescissions
- Unforeseen expenses (recalls)
- Priority Initiatives
- Pay raises
- Freeze hiring
- RIF/furlough
Additionally, BEC is frequently called on to assist in the preparation
of historical budget-related data, congressional inquiries, and
preparation data for budget hearings.
Information Sources:
- Appropriation/Appropriation Law
- A-34
- President's Budget
- Public Law
- Accounting Reports
- Apportionments
- Policy
- OCC
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