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Spend Plans

DAU GLOSSARY DEFINITION

The collaborative and structured process of critically analyzing an organization's spend data to support business decisions for best acquiring services (and commodities) more effectively and efficiently.

Alternate Definition
Plans to support a Department of Defense (DoD) entity's financial activity (obligations and expenditures) using funds appropriated by Congress.
General Information

Spend plans are a critical internal control activity to strengthen financial management and program management operations.  These plans document how DoD entities will obligate and/or expend its total obligation authority (or budget authority).  Spend plans should encompass all appropriations (RDT&E, Procurement, O&M, MILPERS, and MILCON), all phases of the acquisition lifecycle where appropriations are involved (Materiel Solution Analysis, Technology Maturation & Risk Reduction, Engineering & Manufacturing Development, Production and Deployment, and Operations & Support), and involve personnel from all acquisition career fields (Acquisition/Program Management, Contracting, Cost Estimating/Financial Management, Engineering, and Logistics).  Spend plans should be developed as a baseline when funds become available for execution.  Also, spend plans should be periodically revised, as necessary, to account for actual financial data and fact of life changes that may change the plans in future months or fiscal years.