Is there any additional policy with respect to quantity controls existing at the P-40 and/or P-5 budget exhibit level?
DoD FMR Vol 2B Chapter 4 provides the following information specific to P-5 Exhibits: ”Quantity/Total Cost entries. The quantity related to any cost element will be stated in units (not thousands). Only those entries where quantitative measurement is applicable should have entries in the quantity column. For example, the term "1 set" should not be used for publications, entries, documentation, etc. If the item is not subject to quantitative measurement, leave the column blank.”
The program will likely have an inventory objective (IO) that was based on threat analysis, approved U.S. force projections, combat usage, mobilization training usage, and production capabilities. The inventory objective quantity will satisfy the military requirement under specified mobilization conditions.
For most programs the IO will be used as the baseline for the quantities displayed in the budget exhibits phased by fiscal year based on expected procurement and deployment schedule for the system.
Requester was called to get more information and asked for information on explaining unit cost fluctuations.
For programs that have anomalies or fluctuations in unit cost, include an explanation in the budget justification and/or remarks block to explain why the unit cost is not consistent. Provide enough detail that the budget reviewer clearly understands what is driving the unit cost changes.