# Federal Activity Costing, Analysis & Reporting Course Canonical URL: ## Overview Examine the need for, the legal, policy, and performance accountability requirements, and the methodologies used in identifying, analyzing, and reporting costs of federal government activities, outputs, and program outcomes. You will view the government as if it were a business entity and consider how a better understanding of the “cost of doing business” can lead to informed, metric-driven management for more cost-efficient, accountable government operations and performance. ## What you'll learn - Identify key legislation impacting cost identification, analysis, and reporting. - Describe the federal budget process and its relation to cost identification and analysis. - Describe the fundamental concepts and views of Cost and their use in Cost Analysis. - Explain the value of cost identification, analysis, and management. - Explain the cost elements of Direct Cost, Indirect Cost, Fixed Cost, Variable Cost, and methods of identification and analysis. - Examine and discuss Statement of Federal Financial Accounting Standards (SFFAS) 4, Managerial Cost Accounting. - Explain Performance Based Budgeting and the necessity for sound cost analysis and cost tracking. - Identify the basic concepts and processes of accounting, and their use in cost identification and analysis. - Explain the value of Activity Based Cost (ABC) analysis to government operations. - Describe the cost tracking and analysis technique, Earned Value Management (EVM), and its value to management in government enterprises. - Discuss the difference between ABC and EVM. ## Curriculum #### Module 1: Financial Management, Financial Systems and Cost Identification, Analysis and Reporting - Nature and functions of federal financial systems - Types of systems: financial, program, and mixed systems - OMB policies and definitions related to federal systems - Core financial system management: general ledger, funds, payments, receipts, cost management, reporting - Internal controls and risk management - Key federal financial organizations (OMB, Treasury, CBO, GAO, FASAB, CFO Council) - Overview and phases of the federal budget process - Financial management of federal assistance programs and grants #### Module 2: Policy Requirements Supporting Effective Cost Management - Relationship between financial management and cost management - Differences between budgetary and proprietary accounting - Types of federal funds and account structures - Policy frameworks that enforce cost identification and reporting #### Module 3: Accounting and Financial Reporting in the Federal Government—Part 1 - Differences and similarities between federal and commercial accounting - Terminology and concepts in federal accounting - Budgetary and proprietary accounting structures - Sequence of the accounting process - Overview of financial statements produced by federal agencies #### Module 4: Reporting the Cost of Government - Year-end reporting requirements for federal agencies - Standard Federal Financial Statements and their purposes - Focus on the Statement of Net Cost and its role in accountability - Auditing and public reporting of costs #### Module 5: Federal Cost Accounting Standards - Overview of FASAB standards and their role - Examination of SFFAS 4: Managerial Cost Accounting - Methods of cost finding in federal activities - Mandatory requirements for cost accounting and reporting #### Module 6: Activity-Based Costing in the Federal Government - Principles and applications of activity-based costing (ABC) - Determining the cost of goods and services provided by agencies - Impacts of program funding changes on service delivery - Benefits of ABC for program managers and public accountability #### Module 7: Application of Earned Value Management in the Federal Government - Concepts and structure of Earned Value Management Systems (EVMS) - Tracking cost, schedule, and technical performance - Comparing planned value, earned value, and actual costs - Using EVM data for improved project and program decisions - Differences between ABC and EVM ## Schedule - Jun 1, 2026 – Jun 3, 2026 — Live Online - Jul 27, 2026 – Jul 29, 2026 — Live Online - Sep 28, 2026 – Sep 30, 2026 — Live Online - Nov 2, 2026 – Nov 4, 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