| Introduction to Federal Budgeting (CD-ROM based, Paper-Based) |
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| Overview: |
Develop a budget for a fictitious agency. Trace the major steps of the federal budget process and learn to estimate workload, personnel needs and costs. Equivalent to 24 classroom hours.
In this independent study CD course, assistance is available as needed. Take up to six months to complete. (Printed manual version also available: include a note with registration or call (303) 236-8500.)
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| Who Should Attend? |
| Employees who prepare unit budgets in addition to their normal duties. This course also works well for managers, analysts, and new budgeting personnel. |
| Syllabus: |
Syllabus -- Introduction to Federal Budgeting, BUDG7001N, Grad. School, USDA
- Lesson 1: The Concept of Budgeting
- Introduction and objectives
- What's in a budget
- Basic information
- Comparison of several years
- Object classes
- Program and performance goals
- Justification
- Why budget
- Obligational authority
- Control of spending
- Accountability
- Analysis of productivity
- Who budgets
- Where funds come from
- Appropriations
- Annual or one-year
- Multi-year
- No-Year
- Reimbursements
- Revolving funds
- Public enterprise funds
- Intragovernmental funds
- Summary
- Lesson 2: The Federal Budget Process
- Introduction and objectives
- The budget calendar
- The phases of budgeting
- Budget formulation
- Budget execution
- Budget review and audit
- Summary
- Lesson 3: The Unit Budget Process
- Introduction and objectives
- Review budget assumptions
- Estimate future workload and personnel needs
- Estimate costs
- Prepare formal budget
- Follow budget process through agency, OMB, Congress and President
- Receive obligational authority
- Obligate and operate
- Track and control
- Revise as necessary
- Summary
- Test 1
- Lesson 4: Reviewing Assumptions and Estimating Workload and Personnel Needs
- Introduction and objectives
- Reviewing budget assumptions
- Estimating workload
- Measuring work
- Projecting workload
- Estimating personnel needs
- Full-time equivalents (FTEs)
- Calculating FTEs
- Workload under FTE limitations
- Entering FTEs and workload on budget worksheet
- Summary
- Lesson 5: Estimating Costs
- Introduction and objectives
- Object classes
- Techniques of estimating costs
- Estimating personnel compensation
- Full-time permanent (FTP)
- Other than full-time permanent (OTFTP)
- Other personnel compensation
- Military personnel
- Special personnel services payments
- Estimating civilian personnel benefits
- Estimating travel and transportation of persons
- Estimating rental payments to GSA and rental payments to others
- Estimating communications, utilities and miscellaneous charges
- Estimating printing and reproduction
- Estimating other contractual services
- Estimating supplies and materials
- Estimating equipment
- Hints on estimating costs
- Ceilings
- Within-grade step increases
- Price changes (inflation)
- Annualization
- Putting your cost estimates together
- Recording total figures by object classes
- Allocating costs into quarters
- Rounding off budget estimates
- Completing the budget estimate
- Summary
- Lesson 6: Preparing the Formal Budget
- Introduction and objectives
- Steps
- STEP 1. Determine information needed for management review.
- STEP 2. Agree on format.
- STEP 3. Write the justification.
- STEP 4. Present the budget to management
- Summary
- Lesson 7: Tracking, Controlling, and Revising the Budget
- Introduction and objectives
- Receive obligational authority
- Obligate and operate
- Track and control
- Revise as necessary
- Summary
- Test 2
- Glossary of Budgeting Terms
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