The Hartree-Fock-Bogoliubov theory of homogeneous boson systems at finite temperatures is rederived using, a free energy variational principle. It is shown that a t-matrix naturally emerges in the theory. Phenomenological modifications are made (1) to remove the energy gap at zero momentum, and (2) to eliminate the Hartree-Fock-like terms, which dress the kinetic energy of the particle. A numerical calculation of the energy spectrum is made over a temperature range of 0.00 to 3.14 K using the Morse dipole-dipole-2 potential and the Frost-Musulin potential. The energy spectrum of the elementary excitations is calculated self-consistently. It has a phonon behavior at low momentum and a roton behavior at higher momentum, so it is in qualitative agreement with the observed energy spectrum of liquid He II. However, the temperature dependence of the spectrum is incorrectly given. At the observed density of 0.0219 atoms A-3, the depletion of the zero-momentum state at zero temperature is 40.5% for the Morse dipole-dipole-2potential, and 43.2% for the Frost- Musulin potential. The depletion increases gradually until at 3.14 K the zero momentum density becomes zero discontinuously, which indicates a transition to the ideal Bose gas.