General Medical Officer (GMO) Manual: Administrative Section

Budgeting Fundamentals

Department of the Navy
Bureau of Medicine and Surgery

 

Introduction Budget Formulation Mid-Year Review
The Budgeting Process Budget Execution

Introduction

An operating budget is defined as an annual financial plan used to ensure orderly execution of approved Navy programs. This process described below is generic for clinics and military treatment facilities with some applications to the operational setting.

The Budgeting Process

Budget Formulation

Budget Execution

Mid-Year Review

Submitted by LT Randy Killian, MSC, USN, NSHS Bethesda, MD. Revised by LDCR Mark Friend, MSC, USN, Office of the Chief Medical Corps, Bureau of Medicine and Surgery, Washington, D.C. (1999).

Advertise on this Site