# Introduction to Federal Budgeting Course Canonical URL: ## Overview Gain a solid foundation in the principles and concepts of the federal budget process. In this first of six core budget courses, become familiar with the basic concepts of federal budgeting. Learn the fundamentals of preparing and modifying a budget; the key players and their roles; appropriation types and their distinctive characteristics; the four phases of budgeting; and the purpose of midyear reviews. ## What you'll learn - Describe the federal budget process. - Use budget terminology correctly. - Apply budget concepts and techniques to your programs. - Identify the key elements of a performance budget. - Track and analyze costs to ensure budget compliance. ## Curriculum #### 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 ## Schedule - Jul 8, 2026 – Jul 10, 2026 — Live Online - Aug 3, 2026 – Aug 5, 2026 — Live Online - Sep 9, 2026 – Sep 11, 2026 — Live Online - Oct 13, 2026 – Oct 15, 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