Which document is published by the Office of the Secretary of Defense to determine Total Obligation Authority?

The document published by the Office of the Secretary of Defense to determine Total Obligation Authority is known as fiscal guidance. This document serves as a framework that outlines the financial resources available to the Department of Defense and provides directives on how these funds should be allocated across various programs and activities.

Fiscal guidance is critical because it influences budgetary decisions and sets the direction for spending, ensuring that resources support strategic priorities. This guidance plays a vital role in establishing the budgets for defense programs, which are guided by the outlined Total Obligation Authority that allows the Department to manage its fiscal responsibilities effectively.

In contrast, the other options serve different purposes. The budget execution report is typically focused on tracking the actual expenditures and obligations against the approved budget but does not set the initial financial parameters. The annual program report encompasses comprehensive assessments of program performance but is not utilized to establish fiscal authority. Defense Planning Guidance highlights long-term strategic goals but does not directly relate to the determination of Total Obligation Authority like fiscal guidance does.