OSD Execution Benchmarks
OSD analysts expect to see at least 80% of
obligated by the end of the first year of execution of those
appropriations, they expect expenditures of at least 55% of
the amount appropriated by the end of the first year of execution.
These benchmarks are derived from historical information in the
official accounting records. Thus, common delays inherent in the
accounting process are automatically accounted for in these
benchmarks, and will not generally be accepted as an explanation
of why the program appears to be lagging in its funds execution.
However, if the program can present credible evidence that unusual
delays or errors have occurred in the processing of its
obligations or expenditures (such as postings to the wrong fund
cites), this will often be accepted and considered by the analyst
in making recommendations for the program.
Programs that over several years consistently execute their funds
at rates below the benchmarks will find it very difficult to
defend themselves against funding adjustments.
AcqLinks and References:
-  Website:
DAU - Program Execution: Evaluating Budget Execution