# Federal Budgeting for Non-Budgeting Personnel Course Canonical URL: ## Overview Receive a strong introduction to the federal budget process. Gain a firm understanding of what a budget is, how a budget is prepared, the composition of the federal budget, and the role of federal financial management professionals. Learn how key legislation is changing, how the federal budget is developed and executed, and the resulting impact on the nation's financial and program resources. This course contains practical case exercises that can be completed using Microsoft Excel. If available, please bring a laptop containing Excel software to class with you. If you do not have access to a laptop or you do not have a basic knowledge of Excel, the exercises can be completed using a hand calculator. ## What you'll learn - Demonstrate that you are ready for increased budget responsibilities. - State common budget terms and use them appropriately. - Identify key characteristics of object class budgets and program budgets. - Provide valuable assistance to your supervisors in constructing an operating budget. - Use valuable techniques for estimating costs. - Estimate staff salaries, travel, and contract costs with confidence. ## Curriculum #### 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 ## Schedule - Jul 22, 2026 – Jul 24, 2026 — Live Online - Aug 24, 2026 – Aug 26, 2026 — Live Online - Sep 22, 2026 – Sep 24, 2026 — Live Online - Oct 19, 2026 – Oct 21, 2026 — Live Online - Nov 16, 2026 – Nov 18, 2026 — Live Online - Dec 14, 2026 – Dec 16, 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:** $1199