What is the official OSD record of BESs as adjusted by SECDEF?

What is the official OSD record of BESs as adjusted by SECDEF?

• A. CIS
• B. BES Record
• C. Financial Plan
• D. OSD Summary

Answer: (A)

The official record for Budget Execution Summaries after SECDEF adjustments is maintained in the Comptroller Information System (CIS). This system is DoD’s authoritative repository for budget execution data, providing the versioned, auditable numbers that reflect how appropriations are being obligated and spent. When SECDEF makes adjustments to BESs, those changes are recorded in CIS, making it the single source of truth used for official reporting and decision support. Other options describe artifacts or planning documents rather than the formal, authoritative record. The BES Record can be a data artifact or separate report, but it isn’t the centralized system that authenticates and stores the official BES data. The Financial Plan relates to forward-looking budgeting and planning, not the executed and adjusted status. The OSD Summary is typically a summary document, not the official, system-wide record of execution data.

The official record for Budget Execution Summaries after SECDEF adjustments is maintained in the Comptroller Information System (CIS). This system is DoD’s authoritative repository for budget execution data, providing the versioned, auditable numbers that reflect how appropriations are being obligated and spent. When SECDEF makes adjustments to BESs, those changes are recorded in CIS, making it the single source of truth used for official reporting and decision support.

Other options describe artifacts or planning documents rather than the formal, authoritative record. The BES Record can be a data artifact or separate report, but it isn’t the centralized system that authenticates and stores the official BES data. The Financial Plan relates to forward-looking budgeting and planning, not the executed and adjusted status. The OSD Summary is typically a summary document, not the official, system-wide record of execution data.