# Federal Budget Process (Self-Paced) Canonical URL: ## Overview This course gives federal employees a practical introduction to the federal budget process, from early agency planning through congressional action, budget execution, and review and audit. You'll learn how the President, OMB, federal agencies, Congress, Treasury, CBO, GAO, and Inspectors General each contribute to the process, while building a working understanding of budget terminology, major budget documents, and the rules and timelines that shape federal decision-making. Designed for professionals who support, manage, or rely on federal funding decisions, the course connects budget work to real-world agency operations. It covers budget formulation, OMB review, congressional committees and appropriations, execution activities such as apportionments and obligations, and the growing importance of performance-based budgeting under GPRA and the GPRA Modernization Act. Through lecture, discussion, exercises, and case-based learning, you'll come away with a clearer understanding of how federal budgets are built, defended, executed, and evaluated. ## What you'll learn - Describe the phases of the federal budget process. - Describe the roles of the President, Office of Management and Budget, federal agencies, Congress, the Government Accountability Office (GAO), the Inspector General (IG), the Congressional Budget Office (CBO), and the Treasury Department in the budget process. - Identify current issues that influence federal budgetary decisions. - Recognize the impact of the Government Performance and Results Act (GPRA) and the GPRA Modernization Act (GPRAMA) on the budget process. ## Curriculum #### Module 1: Federal Budget Overview - Describe the purposes of the federal budget - Discuss the changing budget environment - Define budget terms - Explain the size and composition of the federal budget - Identify the major phases of the budget process - Describe the results of each budget phase #### Module 2: Budget Formulation - Describe the process of formulating the President’s Budget - Identify and describe the main components of the President’s Budget - Identify the major participants in the budget formulation process and describe the responsibilities of each - Describe an agency’s responsibilities to OMB during the formulation phase of the federal budget process - Explain the concepts and operations of a revolving fund - Describe GPRA performance measurement criteria - Explain the importance of political relationships #### Module 3: The Federal Budget and the Office of Management and Budget (OMB) - Describe OMB’s mission and functions, including preparing and managing the federal budget - Identify the primary divisions within OMB and describe their basic roles and responsibilities - Explain the working relationship between agencies and OMB - Describe the sequence of events involved in budget examination and review by OMB - Describe OMB’s responsibility under GPRA - Identify key OMB Circulars #### Module 4: Congressional Action - Identify the primary impacts of the Congressional Budget and Impoundment Control Act of 1974 on the Congressional Action Phase - Identify the major congressional committees and the principal participants involved in the budget process and describe their functions - Describe the Budget Resolution process and the components of this document - Describe authorization and appropriation procedures and how differences between them are reconciled - Describe the role of the CBO in the budget process #### Module 5: Budget Execution - Describe the Budget Execution Phase responsibilities of the principal participants - Describe the purpose of Treasury warrants - Describe the apportionment and allotment processes - Define the terms obligation and outlay - Define reprogramming and transfers - Define and describe deferrals and rescissions - Identify and describe the agencies’ required quarterly and end of year reports - Identify the elements that make up the “three-legged stool” of federal appropriations law #### Module 6: Review and Audit - Explain the roles and responsibilities of GAO - Explain the role and responsibilities of the Office of the Inspector General - Describe the relationship of the review and audit activities to future budget formulation #### Module 7: Final Course Exercise - Case study and final exercise ## 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:** $1049