# Budget Formulation Course Canonical URL: ## Overview Master the skills necessary to build an accurate and defensible budget compliant with budget-related legislation and the strict standards of the Office of Management and Budget (OMB). Learn how to define outcomes and other performance measures, gather the data necessary to prepare a budget, identify the dollar resources needed to attain the performance outcomes, and present and defend your budget. ## What you'll learn - Use basic budget terms and concepts effectively. - Use practical tools and techniques to document, present, and justify a budget. - Explain how the current budget, prior year budget, and budget year strategic plan are connected. - Use effective methods to build a budget in line with OMB Circular A-11. - Describe the presidential and congressional performance evaluation process. - Describe the steps for preparing to build a budget and identify requirements that support the agency mission and strategic plan. - Develop a performance budget that meets the requirements of GPRA (1993) and the GPRA Modernization Act of 2010. ## Curriculum #### Module 1: Federal Budget Overview - The changing budget environment - The size and composition of the federal budget - The federal budget process and its phases - Purposes of the federal and organizational budgets - Understanding key budget terms - The evolution of laws affecting federal budgeting #### Module 2: Overview of Agency and OMB Budget Formulation Activities - Agency budget formulation steps - The role of OMB and the President in budget formulation - The purpose of OMB Circular A-11 - Schedule P and O: Overview and role in formulation #### Module 3: Preparing to Build a Performance Budget - Government Performance and Results Act (GPRA) and GPRA Modernization Act overview - Steps in preparing a performance budget - Specifying performance: Developing mission, goals, and outcome statements - Collecting and analyzing data for budget formulation #### Module 4: Budget Formulation Techniques - OMB Circular A-11 in the formulation process - Applying Object Classes to the budget - Developing personnel costs and validating full-time equivalents (FTE) #### Module 5: Formulating a Performance Budget - Building a performance budget for a hypothetical organization - Using object class summary worksheets to accumulate estimates #### Module 6: Documenting, Presenting, and Justifying a Performance Budget - Techniques for presenting and defending a budget - Understanding the budget “pass-back” and “mark-up” process #### Module 7: Summary and Recap - Review of key concepts and techniques - Final discussion and Q&A session ## Schedule - Jul 13, 2026 – Jul 15, 2026 — Live Online - Aug 17, 2026 – Aug 19, 2026 — Live Online - Sep 28, 2026 – Sep 30, 2026 — Live Online - Nov 16, 2026 – Nov 18, 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. ### 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