Planning, Budgeting, and Performance Measurement Course

Module 1: Learning Outcomes and Introduction

• Understand the evolution of federal budgeting and the rise of performance-based budgeting.
• Learn about the Government Performance and Results Act (GPRA) and its modernization.
• Define performance-related terms: mission, goals, outcomes, outputs, and performance indicators.
• Explore the role of strategic planning in budget formulation and execution.

Module 2: Federal Budget Overview

• Review the structure and purpose of the President’s Budget and OMB Circular A-11.
• Understand different budget types: object class, program-based, and performance-based.
• Explore the evolution of federal budgeting methods and current legal requirements.
• Analyze how budgets are formulated, approved, and executed within agencies.

Module 3: Congressional Call for Performance-Based Budgets

• Examine the GPRA and GPRA Modernization Act requirements.
• Identify key performance documents: strategic plans, annual performance plans, and performance reports.
• Learn to define outcomes, outputs, inputs, performance indicators, and targets.
• Understand cross-agency collaboration and accountability mechanisms.

Module 4: Performance Information Needed for a Performance-Based Budget

• Develop mission statements, goals, outcomes, outputs, and performance indicators.
• Understand how to link performance data to budgeting decisions.
• Design SMART goals and align them with agency priorities and customer needs.
• Apply exercises and case studies to build performance-based documentation.

Module 5: Role of Accounting in Preparation of Performance-Based Budgets

• Explore the importance of cost data in budget formulation and performance assessment.
• Learn types of costs: direct, indirect, general & administrative, recurring, nonrecurring.
• Understand federal cost accounting standards and managerial cost accounting systems.
• Apply cost estimation methods to performance-based budgeting.

Module 6: Integrating Performance and Cost

• Integrate performance planning with cost and budget development.
• Construct performance-based budgets using Schedules P and O.
• Learn to build justifications for performance-linked funding requests.
• Understand the review process by OMB and Congress for budget approval.

Module 7: Using the Performance Measurement System to Manage Operations

• Track and assess actual vs. planned performance using key indicators.
• Use trend and variance analysis to manage and improve operations.
• Measure workload, efficiency, and effectiveness to gauge productivity.
• Implement process improvements and business process reengineering.

Module 8: Course Summary

• Summarize the integration of planning, budgeting, and performance measurement.
• Review GPRA and GPRAMA documentation requirements and timelines.
• Reinforce the role of performance budgeting in achieving federal program accountability.
• Emphasize justification as a critical tool in securing budget approval.