Federal Budgeting for Non-Budgeting Personnel Course

Module 1: Federal Budget Overview

• Module 1 learning outcomes
• The changing budget environment
• The size and composition of the federal budget
• Receipts (revenue)
• Expenditures (outlays)
• Surplus, deficit, and debt
• Competition for funding
• Purposes of the federal budget
• What’s in the president’s budget?
• Evolution of the federal budget and financial management structure
• The federal budget process
• Core competencies for financial professionals
• Key budget terms

Module 2: Overview of the 1993 Government Performance and Results Act (GPRA)

• Module 2 learning outcomes
• 1993 Government Performance and Results Act (GPRA)
• Basic components of GPRA
• Strategic plans
• Annual performance plans (APP)
• Annual performance reports (APR)
• GPRA Modernization Act (GPRAMA) of 2010
• Definitions associated with performance management
• Making GPRA work at the organizational level

Module 3: Overview of the Organizational Budget

• Module 3 learning outcomes
• The organization budget
• Purposes of the organization budget
• Case study: general situation
• Request for budget authority
• Request for budget authority for the budget year (BY)
• Spending control
• Accountability
• Efficiency analysis
• Improving efficiency

Module 4: Budget Formulation

• Module 4 learning outcomes
• Budget formulation phase
• Budget formulation phase timeline
• Ten significant steps in the formulation phase
• Developing budget justifications
• Developing full-time equivalent (FTE) estimates

Module 5: Congressional Action

• Module 5 learning outcomes
• The congressional review process
• Analysis of congressional action

Module 6: Budget Execution

• Module 6 learning outcomes
• Overview of budget execution
• Monitor obligations and outlays
• Budget execution techniques
• Bonus exercises

Module 7: Audits and Reviews

• Module 7 learning outcomes
• The role of audits in budgeting
• Review processes
• Reporting findings

Module 8: Course Review Knowledge Check

• Review key concepts
• Knowledge check questions