MN3172 Resourcing National Security: Policy and Process

This course analyzes federal policy-making with emphasis on resource decision making for national defense. The roles of principal budget participants are examined in detail. Executive (especially DoD) and congressional budget processes are assessed to indicate how national security policy is implemented through resource allocation. Spending for national security policy is tracked from budget submission through resolution, authorization and appropriation. The politics of budgeting for national defense is evaluated to indicate the dynamics of executive-legislative competition over scarce federal resources. Graded Course. Prerequisite: None.

Lecture Hours

3

Lab Hours

0

Course Learning Outcomes

• Recognize the historical, political, legal and administrative foundations for defense financial management and how they enable or constrain other aspects of defense management. 
• Describe the primary processes in defense financial management, including how resource allocation decisions are made and the processes for using those resources once provided, and be able to identify the primary participants in DoD financial management and their roles. 
• Define the parameters and constraints that determine how funds can be obligated and moved within DoD. Understand the origins and purposes of those limitations. Apply the following basic concepts of fiscal law to DoD scenarios: necessary expense, bona fide need, severability, full and incremental funding. Analyze the differences in management concerns associated with the three funding mechanisms: appropriated funds, reimbursable funds and revolving funds.
• Demonstrate improved situational awareness and analytical skills by applying course concepts to contemporary issues in DoD financial management. Differentiate between DoD accounting principles and those of corporate accounting (financial and managerial), and describe DoD accounting goals and challenges. Estimate the financial information needs of DoD leadership and judge the capabilities and limitations of its accounting systems in meeting those needs.