Develop foundational skills in federal budgeting, covering formulation, congressional actions, execution, and auditing processes. The curriculum is developed with agency budget professionals in mind.
Overview
Syllabus
Module 1: Overview of the Federal Budget
- Changing budget environment and financial accountability
- Size and composition of the federal budget
- Evolution and historical context of federal budgeting
- Purposes and phases of the federal budget process
Module 2: Overview of the Government Performance and Results Act (GPRA)
- Basic concepts of GPRA and the GPRA Modernization Act
- Components of a performance-based budget
- Developing and evaluating outcome statements
- Performance measurement and reporting
Module 3: Overview of the Organizational Budget
- Purposes and elements of organizational budgets
- Requesting budget authority and controlling expenditures
- Conducting efficiency analysis
- Budget accountability and spending control
Module 4: Budget Formulation
- Steps and timeline of budget formulation
- Application of object classes in budgeting
- Developing full-time equivalent (FTE) estimates
- Creating and justifying a budget proposal
Module 5: Congressional Action
- Timetable and steps for congressional budget actions
- Roles of budget-related congressional committees
- Authorization and appropriation processes
Module 6: Budget Execution
- Major events during the budget execution phase
- Compliance with appropriations law
- Reprogramming and transferring funds
- Mid-year reviews, quarterly reporting, and year-end closeout
Module 7: Audit and Review
- Purpose and processes of audit and review
- Role of the Inspector General and GAO
- Evaluating efficiency, effectiveness, and compliance
Module 8: Course Knowledge Check
- Comprehensive review and evaluation of course knowledge
- Application of budget concepts through testing
Taught by
Alan B. Robinson, Kent Miller, and Alan McCain
