# Advanced Federal Accounting Course Canonical URL: ## Overview Through extensive illustrations, discussions, and exercises, gain a practical understanding of the legal, administrative, funds control, and financial reporting requirements that apply to federal agencies. This course provides in-depth coverage of selected federal budget, accounting, and financial management requirements for controlling and proper reporting of the status of federal funds. Attention is given to the recording, reporting, and use of budget and accounting information for both proper financial disclosure and as the basis for decision-making by federal managers. ## What you'll learn - Understand the components of the federal budget and accounting fund controls, proper accountability, and reporting of authorized interagency reimbursement transactions. - Apply the required budgetary and proprietary accounting standards and procedures for proper funds control, accountability, and disclosure of non-appropriated fund types of activities and/or operations. - Prepare accrual, adjusting, and closing entries to produce the required status of fund reports and other financial reports. - Discuss the budget planning and funds control aspects of payroll accounting and financial reporting. - State some of the essential budget and accounting information needs of the managers of federal agencies, entities, and other nonfederal organizations. - Explain the interactions of the roles and responsibilities of the Department of the Treasury and other federal agencies regarding the perpetual accountability of funds and/or cash of the Federal Government. - Understand the basic fund control components of financial data sources and how they are used to prepare the required period-end external financial reports. ## Curriculum #### Module 1: Budget Execution Operations & Agency Financial Management Information Needs - Defines budget execution and the roles of apportionments, allotments, commitments, obligations, outlays, and disbursements. - Covers key statutes (e.g., Antideficiency Act; 31 U.S.C. 1104) and documentation requirements for valid obligations. - Explains object class reporting and how financial data are classified by appropriation, organization, program, and project. - Details internal information needs for operating budgets, plans, and OMB reporting during execution. #### Module 2: Accounting for Federal Payroll Obligations & Payments - Outlines responsibilities of Congress, OPM, OMB, Treasury, and agencies in payroll administration and reporting. - Explains T&A controls, exception-based processing, and required internal approvals for accuracy and compliance. - Maps payroll to OMB A-11 object classes (11/12/13) and shows how costs flow through SGL accounts. - Walks through commitments, accruals, payments, and year-end closing entries for payroll liabilities, taxes, and benefits. #### Module 3: Inter/Intra-Agency Reimbursable Accounting Transactions - Defines reimbursable agreements and roles of requesting vs. performing agencies, including funding limits and billing. - Explains authorities: Economy Act (31 U.S.C. 1535), Project Order Act (41 U.S.C. 23 for DoD/USCG), and Intergovernmental Cooperation Act (31 U.S.C. 6505). - Describes budgetary/proprietary flows for reimbursables (anticipations, apportionments, allotments, orders, revenue earned/collected). - Highlights work for nonfederal customers, advance payment requirements, and overhead recovery considerations. #### Module 4: Reimbursable Accounting Adjusting, Accrual, & Closing Entries - Identifies unrecorded period-end transactions and required accruals (e.g., payroll, travel) for accurate financial statements. - Shows adjusting entries and comprehensive “T-account” illustrations tying reimbursable and appropriated activity. - Details closing of unobligated/expired authority and delivered orders; explains closing revenue/expense to Cumulative Results. - Emphasizes SGL-compliant entries that align budgetary and proprietary accounts at year-end. #### Module 5: Working Capital & Revolving Fund (WC/RF) Activities & Operations - Explains purposes/benefits of WC/RF (e.g., cost recovery via reimbursable authority, separate fund accountability). - Covers funding sources: start-up appropriations, transfers, and ongoing offsetting collections/receipts. - Describes budgetary controls and SGL treatment unique to fund operations (orders, revenue, and capital purchases). - Includes examples (e.g., DWCF flow) illustrating pricing, overhead, and operational cycles. #### Module 6: Federal Agencies’ Cash Disbursements & Receipts Accounting and Reporting - Summarizes Treasury’s central accounts and integration with agency administrative accounting for cash operations. - Describes assets, liabilities, receipts/outlays, and surplus/deficit categories consolidated by Treasury/BFS. - Explains in-transit items, deposit/receipt accounts, reconciliations (e.g., BFS 224) and identifiers for agency reporting. - Highlights timing differences, embassy/disbursing office activity, and their impact on monthly reporting. #### Module 7: External Reporting for Budget Execution Operations - Details the SF 133 (Report on Budget Execution and Budgetary Resources) purpose, frequency, and certification. - Links SF 133 to Schedule P and the Statement of Budgetary Resources, ensuring consistency between budget and financial statements. - Explains sections of SF 133 (Budgetary Resources; Status; Changes in Obligated Balances; Net Outlays) and uses during CRs. - Clarifies TAFS coverage and how prior-year obligations are reviewed for validity. #### Module 8: Form & Content of Federal Agency Financial Statements - Overviews required statements per OMB A-136: Balance Sheet, SNC, SCNP, SBR, SCA, SOSI (and related note disclosures). - Explains relationships among financial statements and budgetary reports post-CFO Act reforms. - Introduces reporting within Agency Financial/Performance reports and crosswalks to execution data. - Points to current A-136 for form/content specifics and updates. ## Schedule - Jul 20, 2026 – Jul 23, 2026 — Live Online - Oct 5, 2026 – Oct 8, 2026 — Live Online ## Instructors ### Alan B. Robinson — Instructor Mr. Robinson is a seasoned legal and federal employment expert with over two decades of experience. He recently retired from the U.S. Department of Agriculture, Agricultural Research Service, where he spent 11 years as Deputy Director/Director for the Office of Outreach, Diversity, and Equal Opportunity (ODEO) and 8 years as Chief of Employee and Labor Relations. In these roles, he provided extensive guidance on federal employment matters, showcasing his deep expertise in labor relations and diversity initiatives. A graduate of the University of Virginia with a B.A. in Government, Mr. Robinson earned his Juris Doctorate from the University of Maryland School of Law. He is licensed to practice law in Maryland and the District of Columbia. Before his federal service, he built a robust legal career, starting as a law clerk for the Baltimore City Orphan’s Court, followed by 10 years as a civil defense litigator with a D.C. law firm, and later operating his own solo practice for 5 years. His private practice focused on representing federal agencies, employees, municipalities, and private entities in employment-related cases before the EEOC, Merit Systems Protection Board, and various courts. Currently, Mr. Robinson shares his wealth of knowledge as an adjunct instructor with the Graduate School USA and serves as a registered arbitrator for the Financial Industry Regulatory Authority (FINRA). His extensive background in law, federal employment, and diversity makes him a valuable resource in his field. ### Kent Miller — Instructor Kent D. Miller, Jr., MBA, CDFM-A, is a highly accomplished financial management expert and educator with over 40 years of experience in both the public and private sectors. A retired U.S. Army officer, Kent has held leadership roles such as Controller/CFO for the U.S. Army Missile Command and Program Manager/Financial Analyst for the Assistant Secretary of the Army. His expertise spans budgeting, cost analysis, managerial accounting, and financial systems implementation. Notably, he managed a $9 billion organization, supervised a financial staff of 150, and developed funding requirements and congressional testimony for senior Army leadership. Kent’s career also includes consulting and training, where he has developed over 50 courses and taught more than 20,000 students from federal agencies and contractors. As an adjunct instructor at Graduate School USA since 2005, Kent specializes in financial management training for federal employees. His courses cover a wide range of topics, including appropriations law, budget formulation and execution, and performance-based budgeting. Kent’s teaching is informed by his extensive experience in planning, programming, and budgeting, as well as his work in reengineering processes to achieve cost savings. He is also a Certified Defense Financial Manager with Acquisition Specialty (CDFM-A) and has been recognized for his leadership in professional organizations such as the Society of Defense Financial Management and the Association of Government Accountants. ### Alan McCain — Curriculum Program Manager Alan McCain is a retired combat veteran who served as both an Air Force enlisted member and a Navy officer. He brings over 30 years of experience spanning federal and commercial budgeting, auditing, programming, operations, global logistics support, supply chain and inventory management, as well as major IT acquisition. He possesses extensive, hands-on budget and audit experience across Federal, State, and Local government operations, including work within the Executive Office of the President and the Departments of State, Defense, Homeland Security, Health and Human Services, Housing and Urban Development, and Education, as well as the Office of the Mayor of Washington, D.C., among others. Alan’s consulting background includes strategic planning and business development with the District of Columbia government, multiple federal agencies, Lockheed Martin, KPMG, and PricewaterhouseCoopers. He is a Certified Government/Defense Financial Manager (CGFM/DFM), holds a Teaching Certification from Harvard University’s Bok Center for Teaching and Learning, and earned an Executive MBA in International Business from The George Washington University. ## Pricing **Tuition:** $1649