Introduction to Federal Budgeting Course (Self-Paced)
IDBUDG7001SP

Module 1: Overview of the Federal Budget

• Changing budget environment and financial accountability
• Size and composition of the federal budget
• Evolution and historical context of federal budgeting
• Purposes and phases of the federal budget process

Module 2: Overview of the Government Performance and Results Act (GPRA)

• Basic concepts of GPRA and the GPRA Modernization Act
• Components of a performance-based budget
• Developing and evaluating outcome statements
• Performance measurement and reporting

Module 3: Overview of the Organizational Budget

• Purposes and elements of organizational budgets
• Requesting budget authority and controlling expenditures
• Conducting efficiency analysis
• Budget accountability and spending control

Module 4: Budget Formulation

• Steps and timeline of budget formulation
• Application of object classes in budgeting
• Developing full-time equivalent (FTE) estimates
• Creating and justifying a budget proposal

Module 5: Congressional Action

• Timetable and steps for congressional budget actions
• Roles of budget-related congressional committees
• Authorization and appropriation processes

Module 6: Budget Execution

• Major events during the budget execution phase
• Compliance with appropriations law
• Reprogramming and transferring funds
• Mid-year reviews, quarterly reporting, and year-end closeout

Module 7: Audit and Review

• Purpose and processes of audit and review
• Role of the Inspector General and GAO
• Evaluating efficiency, effectiveness, and compliance

Module 8: Course Knowledge Check

• Comprehensive review and evaluation of course knowledge
• Application of budget concepts through testing