major continuing expenditures or changes in continuing expenditures of budget items. Information should be included regarding operating impact. Provide evidence of such participation by major organizational Suggested Evidence of Compliance: components in the budget preparation process. 5.4.2 Budget Recommendations Agency components should provide recommendations, based on operational and activity Standard: analysis, for use in the development of the agency's budget. In particular, recommendations concerning personnel resources are logical and necessary Commentary: outcomes of analytic and programmatic activities. In addition to an assessment of future personnel needs, the analysis should include an assessment of presently assigned positions to ensure that positions allocated to agency functions are appropriate. Unit costs per program element should be computed and line items established for the operational procedures determined to insure adequate support funding for all personnel authorized. Adequate financial records and service statistics should be maintained to assist in this process. Military installations may or may not have the Comment for Department of Defense (DoD) Agencies: opportunity to submit Appropriated Fund (APF) budget requests. Non-appropriated Fund (NAF) budget requests are submitted for program operations including personnel costs. Provide examples of budget submissions. Provide examples of agency component recommendations and Suggested Evidence of Compliance: evidence of their consideration in the budgeting process. 5.5 Budget Control should be procedures for budget control within the agency, including an allotment Standard: system, accounting system, frequent reporting of revenues and expenditures, and continuous management review. Agencies should utilize appropriate accounting methodologies and systems to ensure proper Commentary: budget control. Provide the procedures for budget control within the agency. Suggested Evidence of Compliance: 5.5.1 Supplemental/Emergency Appropriations {DOES NOT TO MILITARY} There should be established procedures for requesting supplemental or emergency Standard: appropriations and fund transfers. Provisions should be available within the agency's budget system to meet circumstances Commentary: that cannot be anticipated by prior fiscal planning efforts (e.g., additional funds to compensate for
major continuing expenditures or changes in continuing expenditures of budget items. Information should be included regarding operating impact. Suggested Evidence of Compliance: Provide evidence of such participation by major organizational components in the budget preparation process. 5.4.2 Budget Recommendations Standard: Agency components should provide recommendations, based on operational and activity analysis, for use in the development of the agency's budget. Commentary: In particular, recommendations concerning personnel resources are logical and necessary outcomes of analytic and programmatic activities. In addition to an assessment of future personnel needs, the analysis should include an assessment of presently assigned positions to ensure that positions allocated to agency functions are appropriate. Unit costs per program element should be computed and line items established for the operational procedures determined to insure adequate support funding for all personnel authorized. Adequate financial records and service statistics should be maintained to assist in this process. Comment for Department of Defense (DoD) Agencies: Military installations may or may not have the opportunity to submit Appropriated Fund (APF) budget requests. Non-appropriated Fund (NAF) budget requests are submitted for program operations including personnel costs. Provide examples of budget submissions. Suggested Evidence of Compliance: Provide examples of agency component recommendations and evidence of their consideration in the budgeting process. 5.5 Budget Control Standard: should be procedures for budget control within the agency, including an allotment system, accounting system, frequent reporting of revenues and expenditures, and continuous management review. Commentary: Agencies should utilize appropriate accounting methodologies and systems to ensure proper budget control. Suggested Evidence of Compliance: Provide the procedures for budget control within the agency. 5.5.1 Supplemental/Emergency Appropriations {DOES NOT TO MILITARY} Standard: There should be established procedures for requesting supplemental or emergency appropriations and fund transfers. Commentary: Provisions should be available within the agency's budget system to meet circumstances that cannot be anticipated by prior fiscal planning efforts (e.g., additional funds to compensate for
CAPRA%20Military%20Accreditation%20Standards%20-%20June%202010.docx