Decide whether to utilize the budget process established in APPM BUD- 1(A) or establish alternative documented process: a. If the determination is to use the process in APPM BUD-1(A), update the chapter to reflect the current OCFO organizational structure and augment the process with appropriate internal controls, in accordance with the guidance’s provided by GAO’s Standards for Internal Control in the Federal Government to ensure that the process is followed; or b. If the determination is to use procedures other than those established in APPM BUD-1(A), create a system of internal controls that support the identification of necessary expenses through a planning approval process that meets both OMB guidelines in Circular A-11 and the guidance provided by GAO’s Standards for Internal Control in the Federal Government.