Introduction to Federal Budgeting (BUDG7001)

Introduction to Federal Budgeting

Introduction to Federal Budgeting


Gain a solid foundation in the principles and concepts of the federal budget process. In this first of six core budget courses, become familiar with the basic concepts of federal budgeting. Learn the fundamentals of preparing and modifying a budget; the key players and their roles; appropriation types and their distinctive characteristics; the four phases of budgeting; and the purpose of midyear reviews.

This course contains practical case exercises that can be completed using Microsoft Excel.  If available, please bring a laptop containing Excel software to class with you.  If you do not have access to a laptop, or you do not have a basic knowledge of Excel, the exercises can be completed using a hand calculator.

This course is part of the Certificate of Accomplishment in Program and Management Analysis and the Master Certificate in Federal Financial Management (MCFFM).

Who Should Attend?

Budget, program and administrative technicians, analysts, officers and managers; accountants and accounting technicians; and auditors, financial analysts, interns/trainees and management analysts who would like to better understand the federal budget process.




24.0 CPE's

Class Type:

This course is currently being offered in the following training modalities:

Learning Outcomes:

  • Describe the federal budget process
  • Use budget terminology correctly
  • Apply budget concepts and techniques to your programs
  • Identify the key elements of a performance budget
  • Track and analyze costs to ensure budget compliance

Register For Online Course


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Day one of three

  • Federal Budget Overview
    • Purposes of the Federal budget
    • Key budget legislation
    • Flow of budget authority
    • Types of appropriations


  • Organizational Budget Overview
    • Request for budget authority
    • Control Spending
    • Accountability
    • Productivity analysis


Day two of three

  • Government Performance and Results Act
    • Overview and definitions
    • Performance measurement
    • Setting goals and objectives


  • Budget Formulation
    • Major events in the formulation process
    • Application of object classes
    • Budgeting steps for appropriated fund budgets
    • Budgeting steps for revolving fund budgets


Day three of three

  • Budget Execution
    • Major events during execution
    • Other important execution processes
    • Checklist for modifying budget


  • Budget Justification
    • Purpose
    • Understanding OMB guidance
    • Contents of a budget justification
    • Writing a budget justification


  • Review Quiz

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