2BDoD 7000.14-R Financial Management Regulation Volume 2B, Chapter 9
* August 2022
9-36
2.4.3. Component Narrative. A component narrative is required for the President’s budget
submission to the Congress. Each DoD Component will provide a Summary by Component in
table form consisting of cash and net outlays; revenue, expenses, and operating results; civilian
full-time equivalents and military end strength; unit costs, rates, and other key indicators. In
addition, each Component will provide a summary table for each of its DWCF activities. Discuss
any planned changes in DWCF activity make up, location, or product lines. Provide short
explanatory bullets where significant changes occur.
2.4.4. WCF Activity Narrative. For each DWCF activity, the DoD Component will submit
a narrative analysis that, as a minimum, addresses the following areas:
2.4.4.1. A general description of the DWCF activity to include names and locations
of subordinate commands, its outputs and customers, and performance and quality metrics.
Discuss any planned changes in the DWCF activity make up, location, or product lines. Display
cash and net outlays, revenue and expenses, operating results, civilian full-time equivalents and
military end strength, unit costs and rates and other key indicators in tabular form. If a section of
the narrative, an exhibit or set of exhibits is not required by a specific activity, please provide an
explanatory statement. Provide short explanatory bullets where significant changes occur.
2.4.4.2. The analysis should focus on the changes from year to year and how these
changes are related to work load and productivity trends; an analysis of any special business-type
schedules requested in the Budget Call letter; and a discussion of work load and manpower trends,
productivity initiatives/cost reductions, unit costs, and customer prices incorporated in the DWCF
activity budget.
2.4.5. Copies. Numbers of copies of the required materials to be submitted with the annual
budget estimates are identified in Volume 2A, Chapter 1. In addition, for the PBR, an electronic
copy of the justification material for each DWCF activity will be provided to the respective
Revolving Fund analyst and an electronic copy will be made available to the OUSD(C) Program
and Financial Control Directorate on the SIPRNET. The OUSD(C) will notify Fund Managers if
additional copies are required. The Budget Call Letter will provide any additional submission
instructions, such as posting of the electronic copy to the internet.
2.4.6. Classification. The DWCF justification books prepared by the Components are to
be unclassified. Submit any classified exhibits under separate cover.
2.4.7. Formats. Paper copies of justification material will be submitted on
8-1/2 x 11-inch paper. Variations in format to facilitate printing are permissible. Additionally,
modifications may be made to exhibit formats with the approval of the respective Revolving Fund
analyst to eliminate redundant information or provide further clarification.
* 2.4.8. Database Requirements. Consistent with the guidance contained in Volume 2A,
Chapter 1, the DWCF budget estimates for financing and civilians will be entered into the
Comptroller Information System (CIS). The CIS is typically loaded in August before the review
of the justification material. The CIS entries are in obligations, as opposed to expenses. The
financing entries for federal and non-federal orders correspond to new orders displayed on the
Fund-11 and must be entered. System requirements may affect the minimum amount of required