Foundation of Federal Budget Analysis

Government agencies are mandated to improve accountability, transparency and budget performance. This introductory course combines lectures, discussions, group exercises, and case studies to familiarize students with formulating, executing and analyzing government budgets. This course is designed for federal employees and contractors who are new to the federal budget process.

What separates this course from other government budgeting courses is the introduction of basic budget analysis. Other budget courses teach the history of government budgeting and how to develop a budget, but little or no time is spent on tracking and analyzing budget performance. This course focuses on using budgeting information to improve an agencies’ budget performance, to meet its accountability requirements, and to make it a more effective and efficient organization.

Performance measurement is a key component of performance-based budgeting. The course presents basic concepts to building and analyzing budget metrics. The course will also teach students basic problem solving tools such as trend analysis, ratio analysis, and comparative analysis to diagnose potential budget problems and devise recommendations to improve budget performance.

When students return to their agencies after taking this course, they will have more skills in developing their agencies’ budget, to track budget performance throughout the fiscal year, and to make recommendations to correct budget problems. The course will provide exercises and case studies that will reinforce lectures and budget concepts. In addition, they will receive a budget checklist and analytical tools.

Students Will Learn: