Program Management and Budget / Financial Support

Spectrum assists in the development of business processes and techniques that link budget planning and formulation with execution and expenditure accountability.  Spectrum analyzes trends in current and future utilization (commitments, obligations and expenditures) and prepares periodic cost and performance reports.  Spectrum provides guidance to program managers identifying and explaining budget limitations and reconciling program requirements with funds control and reporting responsibilities.  Spectrum also assists in the integration of responses to internal and external funding questions from Chief Financial Officers (CFO), the Office of Management and Budget (OMB), and Congress.  Spectrum works with agency business offices in coordinating and reporting financial transactions (commitments, obligations and expenditures) to and from their financial accounting system; including the coordination of the ACCS strings with all procurement and acquisitions to be executed against their spend plans.  Spectrum facilitates the routine flow of invoices against obligations through the approval chain to ensure prompt payments.  Spectrum also analyzes program and budget guidance to determine impact on operations and provides validation and reconciliation support down to the program element and funding organization levels. Spectrum attends senior staff meetings with prepared briefings and reports on the execution of the budget as required by their clients.  Spectrum assists in the development of the internal review budget and unfunded appropriation requests, as well as in the defense of budget submissions to Congress.  Spectrum prepares budget analyses, briefing books, fact sheets, and other supporting materials.  Spectrum assists in the preparation of Presidential budget submissions, Congressional Justifications, Passback justifications, Advanced Acquisition Plans (AAP), Acquisition Plans (AP), spendplans, and Resources Allocation Plans (RAP), as well as analyzing draft Resources Allocation Decisions (RAD).  Spectrum produces budget presentations and spreadsheets for use by clients in defending their budgets and helps Federal agency clients prepare responses to Congressional, GAO, and OMB inquiries, including related budget analysis and statistical compilation.Spectrum assists clients with tracking the performance and financial status of relevant programs or projects, as well as assessing the need for redirecting or refocusing resources.  Spectrum maintains management information systems that provide financial status reports, financial forecasts, project-specific reports, data on funding plans and spending trends, and a variety of summary data. Spectrum extracts and analyzes data from these and other client business systems to perform a variety of trend analyses and financial modeling, including analyses of costs, obligations, uncosted/unobligated balances, and Congressional control levels.