# Planning, Budgeting, and Performance Measurement Course (Self-Paced)

Canonical URL: <https://www.graduateschool.edu/courses/planning-budgeting-and-performance-measurement-course-self-paced>

## Overview

The Government Service Delivery Improvement Act of 2025 directs federal agencies to continuously improve and enhance government service delivery. It builds on the Government Performance and Results Act (GPRA) of 1993 and the GPRA Modernization Act (GPRAMA) of 2010. In this course, you'll examine the relationship between mission, strategic planning, goal setting, outcomes, outputs, inputs, and budgets, and how working together, they can lead to more effective, efficient, and accountable government service delivery.

You'll learn how to comply with GPRA, GPRAMA, and OMB Circular No. A-11 requirements for strategic plans, annual performance plans, and annual performance reports, as well as how to develop appropriate indicators and targets for measuring program performance. Along the way, you'll become familiar with the process involved in developing a performance-based budget and measurement system.

## What you'll learn

- Differentiate between mission, goals, objectives, outcomes, outputs, inputs, performance indicators, and performance targets.
- Develop appropriate indicators and targets for measuring program performance.
- Describe the requirements for strategic plans, annual performance plans, performance reviews, and annual program performance reports.
- Describe the process involved in the development of a performance-based budgeting and measurement system.

## Prerequisites

Students should have prior experience with federal budgeting processes, familiarity with GPRA requirements or performance measurement concepts, and the ability to develop goals, outcomes, and performance indicators that align with strategic planning objectives.

## Curriculum

#### Module 1: Learning Outcomes and Introduction

- Understand the evolution of federal budgeting and the rise of performance-based budgeting.
- Learn about the Government Performance and Results Act (GPRA) and its modernization.
- Define performance-related terms: mission, goals, outcomes, outputs, and performance indicators.
- Explore the role of strategic planning in budget formulation and execution.

#### Module 2: Federal Budget Overview

- Review the structure and purpose of the President’s Budget and OMB Circular A-11.
- Understand different budget types: object class, program-based, and performance-based.
- Explore the evolution of federal budgeting methods and current legal requirements.
- Analyze how budgets are formulated, approved, and executed within agencies.

#### Module 3: Congressional Call for Performance-Based Budgets

- Examine the GPRA and GPRA Modernization Act requirements.
- Identify key performance documents: strategic plans, annual performance plans, and performance reports.
- Learn to define outcomes, outputs, inputs, performance indicators, and targets.
- Understand cross-agency collaboration and accountability mechanisms.

#### Module 4: Performance Information Needed for a Performance-Based Budget

- Develop mission statements, goals, outcomes, outputs, and performance indicators.
- Understand how to link performance data to budgeting decisions.
- Design SMART goals and align them with agency priorities and customer needs.
- Apply exercises and case studies to build performance-based documentation.

#### Module 5: Role of Accounting in Preparation of Performance-Based Budgets

- Explore the importance of cost data in budget formulation and performance assessment.
- Learn types of costs: direct, indirect, general & administrative, recurring, nonrecurring.
- Understand federal cost accounting standards and managerial cost accounting systems.
- Apply cost estimation methods to performance-based budgeting.

#### Module 6: Integrating Performance and Cost

- Integrate performance planning with cost and budget development.
- Construct performance-based budgets using Schedules P and O.
- Learn to build justifications for performance-linked funding requests.
- Understand the review process by OMB and Congress for budget approval.

#### Module 7: Using the Performance Measurement System to Manage Operations

- Track and assess actual vs. planned performance using key indicators.
- Use trend and variance analysis to manage and improve operations.
- Measure workload, efficiency, and effectiveness to gauge productivity.
- Implement process improvements and business process reengineering.

#### Module 8: Course Summary

- Summarize the integration of planning, budgeting, and performance measurement.
- Review GPRA and GPRAMA documentation requirements and timelines.
- Reinforce the role of performance budgeting in achieving federal program accountability.
- Emphasize justification as a critical tool in securing budget approval.

## Pricing

**Tuition:** $1199