# Planning, Budgeting, and Performance Measurement Course Canonical URL: ## Overview The Government Service Delivery Improvement Act of 2025 directs federal agencies to continuously improve and enhance government service delivery. It builds on the Government Performance and Results Act (GPRA) of 1993 and the GPRA Modernization Act (GPRAMA) of 2010. In this course you will examine the relationship between mission, strategic planning, goal setting, outcomes, outputs, inputs, and budgets, and how working together, they can lead to more effective, efficient and accountable government service delivery. Students will learn how to comply with GPRA, GPRAMA, and OMB Circular No. A-11 requirements for strategic plans, annual performance plans, and annual performance reports as well as how to develop appropriate indicators and targets for measuring program performance. They will become familiar with the process involved in the development of a performance-based budget and measurement system. ## What you'll learn - Differentiate between mission, goals, objectives, outcomes, outputs, inputs, performance indicators, and performance targets. - Develop appropriate indicators and targets for measuring program performance. - Describe the requirements for strategic plans, annual performance plans, performance reviews, and annual program performance reports. - Describe the process involved in the development of a performance-based budgeting and measurement system. ## Prerequisites Students should have prior experience with federal budgeting processes, familiarity with GPRA requirements or performance measurement concepts, and the ability to develop goals, outcomes, and performance indicators that align with strategic planning objectives. ## Curriculum #### 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. ## Schedule - Jul 8, 2026 – Jul 10, 2026 — Live Online - Nov 30, 2026 – Dec 2, 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