Day one of three

• Overview of financial management
  • Introduction
  • Objectives
  • What is financial management and why is it important
  • Who works in financial management
  • Central financial organizations
  • Central agency collaboration
  • Summary
• The Federal budget process
  • Introduction
  • Objectives
  • Overview of the Federal budget process
  • History of the budget process
  • Basic concepts of Federal budgeting
  • Budget baselines
  • Preparation of the President's Budget
  • Overview of the Congressional budget process
  • Budget enforcement
  • The Congressional Budget Office
  • Budget execution
  • Summary
• Accounting principles and standards
  • Introduction
  • Objectives
  • Overview of Federal Government accounting
  • Fund control and account structure
  • Financial reporting
  • Federal accounting standards
  • Annual financial statements
  • Summary
• End day one

Day two of three

• Performance measurement
  • Introduction
  • Objectives
  • Nature of performance measurement
  • Overview of the Government Performance and Results Act of 1993 (GPRA)
  • Strategic planning
  • Annual performance plans
  • Performance indicators and measures
  • Performance budgeting
  • Summary
• Financial systems
  • Nature of financial systems
  • Functions of financial systems
  • Information requirements of financial systems
  • Financial management systems policy
  • Summary
• End day two

Day three of three

• Management controls
  • Introduction
  • Objectives
  • Overview of management controls
  • The Federal Manager's Financial Integrity Act (FMFIA)
  • OMB guidance on management controls
  • Summary
• Other financial management functions
  • Introduction
  • Objectives
  • Cash and debt management
  • Financial management of federal assistance programs
  • Summary