DODFMR Vol. 2B - The Art of Starting the Defense Budget

Department of Defense Financial Management Regulation (DoD FMR) Volume 2B, titled “Budget Formulation and Presentation (Chapters 4-19),” provides comprehensive instructions for preparing budget estimates and congressional justification materials for a wide array of Department of Defense appropriations and specialized programs. This volume details the requirements for major funding categories, including Procurement, Research, Development, Test, and Evaluation (RDT&E), Military Construction and Family Housing, and the Defense Working Capital Fund. It also mandates specific justification exhibits for specialized areas such as Base Realignment and Closure (BRAC), the Defense Health Program, Information Technology and Cyberspace Activities, and Intelligence Programs. By standardizing exhibit formats—often requiring the use of XML for electronic searchability—and establishing precise submission procedures, Volume 2B ensures that the Department's budget requests are consistently supported by the detailed data and narratives necessary for review by the Office of Management and Budget and the United States Congress