The Budget Formulation Process within Air Force System Program Offices.

摘要

This report was written to investigate the processes involved with the response to the annual budget 'call' letter by System Program Offices. This was done through extensive search of the literature available. Interviews were conducted with personnel in selected Program Control Offices and with the AFSC Product Division Comptrollers to amplify written guidance and gain knowledge of how the budget system works. This study was developed because of the high degree of uncertainty involved with budgeting for future weapons systems in the current, dynamic financial environment, coupled with an apparent lack of formal guidance for the budget submission. Conclusions reached were that more extensive study of present practices in the use of Management Reserves is warranted and that the Program Offices are using sound business management practices in formulating the annual budget submission. (Author)