DI 39503.215 Techniques of Budgeting-Definitions -- DDS
A. Workpower analysis
Workpower analysis is a budget technique which compares workpower requirements as past levels of productivity with those at current levels, ascertaining the differences and permitting an identification of the changes that have taken place or will occur, in order to calculate projected workpower needs. It is an attempt to form and communicate the how and why of the personal services aspect of any given budget submission.
B. Budget document
A budget document is a financial plan serving as a pattern for and control over future operations; hence, any estimate of future cost; any systematic plan for the utilization of workpower, material, or other resources.
Budgeting is the process of translating planning and programming decisions into specific projected financial plans for specific periods of time.
D. Operating budget
The first year of a budget submission is prepared specifically for the purpose of reprogramming the prior year's legislative submission. It is also referred to as the current year budget, i.e., the next fiscal year's budget after the fiscal year in which you are presently operating.
E. Legislative budget
The second year of a budget submission is prepared specifically for congressional review and appropriation of funds; also, referred to as the “budget year” budget.
F. Budget justification
The justification for the specific categories of expense are important in both budget preparation and subsequent analysis. The detail with which these statements are developed determines the validity of the estimate of DDS's financial needs. Additionally, it enables the regional office and each subsequent review level to make more meaningful and informed judgments in the operating budget.
G. Base period
Base period means that 12-month or other period used as a base in projecting costs for subsequent periods. The base year data which are used in constructing the DDS budget submission will normally consist of 52 consecutive weeks actual workload dispositions. The prior fiscal year reporting weeks generally determine the 52-week period to be used each year.
To the extent that this period is not a representative base, the DDS may submit a budget based on more recent experience. In that event, the agency must also submit with the budget a complete explanation of the method used and the necessary rationale. The same base period must, however, be used for all computations within the budget year.