Who prioritizes and justifies requirements in budget formulation?

• A. RO's, staff, and CO
• B. Comptroller
• C. Commanding General
• D. Budget clerk

Answer: (A)

Budget formulation is driven by those who own the requirements for the unit—the requesting officers, their staff, and the commanding officer. They gather what is needed, rank those needs by importance and urgency, and craft the justification that ties each item to mission objectives, readiness, and risk reduction. This group determines what gets funded first by clearly explaining why each requirement matters and how it supports the command’s priorities. The comptroller adds the financial perspective—checking costs, ensuring alignment with funding limits, and offering guidance—but the actual prioritization comes from the RO, staff, and CO. The budget clerk handles the paperwork and records, not the decision on what to fund.