Budget Analyst’s Guide to Formulation, Justification, & Execution

Overview

Understand federal agency budget functions to support organizational compliance with laws and regulations such as the Government Performance and Results Act Modernization Act (GPRAMA). In-depth discussions and practical exercises will provide you with the ability to better prioritize tasks and strategize how to make more effective budgeting decisions.

Who Attends

This course is designed for program managers and those involved with performance management as well as financial management and non-financial management personnel who could benefit from a guided tour through the federal budget process to improve their skills in formulating, justifying, and executing agency budgets.

Course Level: Basic
CLP: 24 | CPE: 24
Duration: 3 Days

Price: $ 1419.00 Course prices shown here do not include a credit card surcharge. Payments by ACH, EFT, or check do not include the surcharge and are offered at a lower price. At checkout, you may choose a payment method that avoids the credit card surcharge.
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Course Details

FAQs Technology Requirements

For Groups

Volume Discounts (5+ Seats) Private Group Training Icon

Private Group Training

Available Dates

Guaranteed to Run are designated with a

July 20 - July 22, 2026

Class ID: 265321009

Virtual

9 AM - 5 PM EST

August 26 - August 28, 2026

Class ID: 265321010

Washington, DC

8 AM - 4 PM EST

September 14 - September 16, 2026

Class ID: 265321011

Virtual

9 AM - 5 PM EST

November 18 - November 20, 2026

Class ID: 265321013

Virtual

9 AM - 5 PM EST

December 7 - December 9, 2026

Class ID: 265321014

Virtual

9 AM - 5 PM EST

Learning Objectives

Facilitate your agency's participation in the federal budget process
Budget for costs involving labor and non-labor categories by object class and major program activity
Identify the characteristics of an outcomes-oriented justification and critique justifications written by others
Collaborate with program managers and financial managers to track, monitor, and analyze program obligations and expenditures
Ensure alignment with the financial plan and apply tools to modify it when appropriate
Budget for agency performance based on legislative and OMB requirements
Accommodate requirements of the GPRAMA in the ongoing effort to budget for agency performance

Additional Features

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Course Activities

The final exam must be completed with a grade of 70% or higher.

Course Topics

Overview of the Federal Budget Process in the Age of Performance

Terminology Review
Budget Authority vs. Outlays
The President's Budget
Data Composition of the President's Budget
The Budget Cycle
Federal Budget Timeline
Formulation of the President's Budget
Congressional Action
Legislative Branch Roles
Executing the Budget
Exercise: The Federal Budget Process

Formulation

Evolution of Financial Management Legislation
GPRAMA Requirements
The Era of Performance Planning and Budgeting
President's Management Agenda

Developing a Unit-Level Budget for the Agency Budget Formulation Process

Key Steps in Formulating a Unit-Level Budget
Step 1: Review Budget Guidance
Step 2: Review Agency Planning Documents
Step 3: Estimate Performance Costs
Step 4: Calculate Employment Requirements
Step 5: Calculate Employment Costs
Step 6: Estimate Other Object Class Cost Categories
Step 7: Budget for Capital Assets
Step 8: Consider Potential Adjustments to the Draft Budget
Step 9: Planned Obligations in the Operating Budget
Step 10: Calculate Other Financial Measures
Step 11: Budget Justification

Writing Effective Budget Justifications

Agency, OMB, and Congressional Budget Justifications
Making the Argument
Linking Funding to Performance in the Justification Statement
Planning the Message
Modeling the Three C's (Clear, Concise, and Complete)
Exercise: Using the Writing Tips
Reviewing a Justification Statement
Exercise: Develop a Draft Justification Statement
Exercise: Sample Justification Critiques
Additional Support to Improve Justification Written Documents
Exercise: Conducting a Peer Review

Budget Execution

Internal Control
The Antideficiency Act
Life Cycle of Appropriation
Key Budget Execution Activities
Receipt of an Appropriation, Establishment of a Fund Balance with Treasury, and Receipt of an Apportionment
Exercise: Department of Defense Appropriations Act
Apportionment
The Financial Plan
Allotments, Commitments, and Obligations
Reimbursable Authority
Revolving Funds
Managing Funds Control
Monitoring a Financial Plan
Revision of a Financial Plan
Exercise: Status of Funds
Budget Execution Flexibility

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Budget Analyst's Essential Guide to Formulation, Justification, and Execution

Overview

Who Attends

For Groups

Available Dates

Learning Objectives

Additional Features

Credits

This course is part of the following Management Concepts Certificate Programs:

Core Courses

Elective Courses

Prerequisites:

Mandatory

Suggested

Course Activities

Course Topics

Budget Execution