# Federal Budgeting, Execution, and Accounting: The Relationship Course Canonical URL: ## Overview Federal budgeting, execution, and accounting are interrelated functions that work together to support effective financial management in agencies. This course provides an overview of each function and shows the relationship between the three functions. Budget personnel will gain an understanding of the work required to produce accurate accounting information, while accountants will appreciate how budget personnel use accounting data to develop budget estimates and control the use of funds. ## What you'll learn - Describe the relationship between federal budgeting, execution, and accounting. - Explain how accounting data is used in preparing budgets. - Distinguish between budgetary and proprietary accounting. - Use accounting data to control the obligation of funds during budget execution. - Use budget & accounting terminology correctly. ## Curriculum #### Module 1: Budget Formulation - Understand the key phases and processes in federal budget formulation. - Identify the roles of OMB, agencies, and Congress in shaping the budget. - Review statutory requirements and guidelines that govern budget preparation. - Examine the relationship between strategic planning and budget requests. #### Module 2: Budget Execution - Explore how appropriated funds are distributed, obligated, and expended. - Understand apportionment, allotment, and fund control processes. - Review the legal and regulatory framework guiding budget execution. - Identify methods for monitoring and adjusting spending during the fiscal year. #### Module 3: Federal Accounting - Explain the principles and standards of federal accounting. - Understand the relationship between accounting systems and budgetary data. - Identify key financial statements and their purposes in government reporting. - Review the role of the U.S. Standard General Ledger (USSGL) in federal accounting. #### Module 4: Role of Accounting in Preparation of Performance-Based Budgets - Define performance-based budgeting and its objectives. - Explore how accounting data supports performance measurement and reporting. - Identify best practices for integrating financial and performance information. - Examine case examples of performance-based budget preparation. #### Module 5: Federal Budgeting, Execution and Accounting—Summary and Application - Summarize the interrelationship between budgeting, execution, and accounting. - Apply learned concepts to real-world scenarios and problem-solving exercises. - Reinforce key terminology, processes, and compliance requirements. - Assess the impact of integrated financial management on decision-making. ## Schedule - Jun 29, 2026 – Jun 30, 2026 — Live Online - Aug 6, 2026 – Aug 7, 2026 — Live Online - Oct 20, 2026 – Oct 21, 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:** $1049