West Virginia Code of State Rules › Agency 141 - Adjutant General › Title 141 - LEGISLATIVE RULE ADJUTANT GENERAL › Series 141-72 - Financial Administration - Planning, Programming And Budgeting › Appendix D - GLOSSARY

Current through Register Vol. XLI, No. 28, July 12, 2024
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Annual Funding Guidance (AFG)
.
				  Dollar guidance received from NGB for determining resource availability to
				  execute operations during budget year.
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Annual Funding Program (AFP)
. An
				  annual budget, classified by a budget orogram within guidance issued by the
				  National Guard Bureau. The annual funding program document defines the total
				  obligations that will become available during the fiscal year. The AFP does not
				  authorize obligations.
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Appropriation
. An authorization by
				  an act of Congress to incur obligations for specified purposes and to make
				  subseauent payments therefor out of the Treasury of the United States.
				  Appropriations are classified depending on the period of time that is available
				  for obligation purposes.
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ARMY MANAGEMENT STRUCTURE CODE
				  (AMSC)
. A sequence of numbers organized to allow accumulation of
				  data in a uniform manner.
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Army National Guard Management
				  Structure
. A chart of account numbers established by regulation to
				  provide a single, uniform classification of the financing of peacetime
				  activities of the ARNG for use in programing (except control programs),
				  budgeting, accounting, and the reporting of cost, performance, and manpower
				  data. (NGB Pamphlet 37-100)
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Budgetary Control
. The financial
				  control and management of a unit or function in accordance with an approved
				  operating program and budget with a view of keeping obligations, expenditures,
				  and costs within the limitations thereof, taking advantage of whatever fund
				  flexibility exists without exceeding the limitations imposed by the annual
				  funding program and/or the quarterly authority to obligate.
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Budget Program 3100
. National
				  Guard Personnel, Army, Appendix A, NGB Pam 37-100. Lists components of
				  Appropriation 2060 and describes the types of charges by FAC/ SAC
				  number.
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Budget Program 3700
. Operation and
				  Maintenance, Army National Guard, Appendix B, NGB Pam 37-100. Lists components
				  of Appropriation 2065 and describes the types of charges by FAC/SAC
				  number.
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Budget Program 8S00
. Military
				  Construction, Army National Guard, Appendix C, NGB Pam 37-100. Outlines
				  components of construction FAC/SAC.
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Budget Year
. That fiscal year
				  immediately beyond the current (operating) fiscal year.
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Financed Requirement
. A
				  requirement included within an operating program that has been recognized by
				  the PBAC and subsequently funded through NGB Form 42, USPFO Form 9. "
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Fiscal Year
. Calendar period 1
				  October through the following year 30 September for financial report purposes.
				  AFPs are issued by fiscal year.
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Operating Budget
. The component of
				  the operating program that details the financial plans in terms of costs funded
				  and obligations supporting the operating program for the budget year. At each
				  level, the operating budget provides a financial plan to support the activities
				  and functions for which the Program Manager is responsible.
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Program Budget Advisory Committee
				  (PBAC)
. A committee appointed by The Adiutant General of West
				  Virginia composed of senior staff representatives who are responsible for
				  developing, reviewing, and making recommendations on all matters relating to
				  financing the programs designed to accomplish the States assigned
				  missions,
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Program Manager (PM)
. An
				  individual appointed to coordinate the fiscal responsibility of assigned
				  program(s). Coordination includes preparation of applicable decision unit and
				  state operating budget and the maintenance of informal ledgers. Also certifies
				  fund availability.
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State Operating Budget
. The
				  documented course of action for the State during a fiscal year converted to
				  financial terms describing what is to be accomplished, by whom, and with what
				  resources.
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Unfinanced Requirement
. Items or
				  activities (requirements) considered necessary by the State but which cannot be
				  funded within AFG and therefore remain unfunded. Reported in the state
				  operating budget as "unfinanced requirements."