For those who have not attended the Federal Appropriations Law course in the last few years. Appropriation Law changes because of new laws and other GAO decisions. We will refresh legal principles, communicate updates, and apply the concepts using practical case studies.

Outcomes:

- Recognize "Availability of Funds"- purpose, time and amount

- Evaluate necessary expenses and bona-fide needs rules

- Determined Anti-Deficiency Act, including purpose violations

- Differentiate use of multi-year and no-year funds

- Define the Administrative Procedures Act

- Asses the Self-Insurance rule

- Determine the role of Accountable officers

Prerequisite: None

Audience: This course is for all financial management personnel, program managers, and administrative officers. Consider this course every 3-5 years.

Government Auditing Standards (GAGAS), require performance audit findings and recommendations supported and properly documented by sufficient, appropriate evidence. Learn about types of evidence, tests that evidence must meet. Also discuss various methods to collect and document each type of evidence.

Audience: Auditors, Accountants, Budget Execution Analysts.

This course teaches the concepts and principles of Federal accounting. Using comprehensive case study, participants will analyze and record transactions and make adjusting entries in journals and ledgers and summarize the data for financial statements. Through lectures, discussions, and case studies, participants will learn the basic principle of Federal accounting and distinguish it from commercial accounting.

Outcomes

- Recall Generally Accepted Accounting Principles for the Federal sector and how to apply them to practical situations to communicate the accounting cycle

- Differentiate between the Federal and commercial accounting methods

- Distinguish between special Fund and general Fund accounting and the related budgetary cycles

- Identify posting logic for direct/reimbursable operations using the US Standard General Ledger

- Evaluate USSGL trial balances

- Relate the accounting to Federal financial report preparation

- Indicate the role of Federal accounting standards

- Classify high-risk areas

Through lectures, discussions and case studies, learn:

- Generally accepted accounting principles and how to apply them in practical situations

-The difference between the cash and accrual methods of accounting

- Fund and general accounting and the relationship between them - Double entry bookkeeping

- Trial balances

- Financial report preparation

Audience: Accounting clerks and technicians, systems analysts, programmers, management and budget analysts and others who want to improve their job performance and promotion prospects by learning about Federal accounting and its relationship to program accomplishments.

This course will cover the important aspects of the Standard General Ledger (SGL) for basic operating appropriations. Current law requires that all accounting events be recorded at the transaction level.

Outcomes:

- Identify the history and importance of the Federal Standard General Ledger

- List statutory requirements associated with the Standard General Ledger

- Recognize/recall the chart of accounts, definitions, and crosswalks

- Apply the standard general ledger accounts using practical examples

- Interpret the standard general ledger accounts using case studies

- Analyze key accounting events

- Evaluate the crosswalks and the relationship to financial reports

Syllabus:

- Overview and Background of the US Standard General Ledger

- Budgetary Accounting for Basic Appropriations

- Exercise and Case study

- Integration of Budgetary and Proprietary Accounting for Basic Appropriations

- Exercise and Case Study

- Summary

Audience: Accountants, automated system designers and Financial Managers.

Most staffs perform important financial tasks. This course provides knowledge of the financial management function and the ability to do a better job while enhancing job satisfaction and career prospects. This is an intro to accounting and intro to budget course. Practical case exercises relate to your duties as a budget or accounting technician or clerical staff member.

Learn:

- What the budget and accounting process is all about

- How budget and accounting functions interrelate

- What budget and accounting terms mean

- How ledgers are maintained and how to interpret the information

- How to prepare professional reports for your supervisor and understand what they mean

Audience: Financial management staff, program and administrative staff.

Federal Budgeting is easier if you know basic budgeting considerations and techniques. This course teaches the "nuts and bolts" of estimating staff, travel, contract, and other costs. We will also discuss unique terminology used by Federal Budget Staff.

Objective: Using case studies and exercises, this course will demonstrate the budget estimating techniques used to develop operating budgets and analyze those budgets.

Students will:

- Calculate estimates for two different kinds of organizations' budgets

- Decipher budget jargon

- Demonstrate ways to budget time effectively by using various tips and techniques for estimating costs and expenses with equally valid results

- Develop skills to analyze and develop budgets

Government-related case exercises demonstrate:

- Apply methods to calculate budget estimates

- Interpret budget jargon

- Employ ideas to budget time effectively by using various tips and techniques for estimating costs and expenses with equally valid results

- Evaluate scenarios to analyze budgets and practice decision-making

Audience: Budget, program and administrative staffs with budget responsibilities.

Using case studies, the course will demonstrate the agency budget execution process from the time funds are received from Congress to formal Office of Management and Budget Reporting. Specifically, the case studies will cover developing and operating budget or financial plan, monitor and adjust the budget though a sample year. Through several case studies, participants will learn about the Budget Execution processes and challenges.

Outcomes:

- Identify the sequence of events in budget execution (appropriations to outlays) and the related legal and administrative controls

- Develop awareness of the Anti deficiency Act

- Recognize the recent OMB Circular A-11 budget execution requirements

- Identify deferrals and recissions

- Modify a budget execution plan and operating budget, including the legal and administrative controls

- Prepare an apportionment request to OMB on the Standard Form 132

- Interpret Standard Form 133 Report on budget execution

- Assess Status of funds to Reprogram funds and handle budget shortfalls while fulfilling program objectives

Audience: Employees in budget or finance careers: budget analysts and technicians, management trainees and financial management technicians. We recommend taking Budget Formulation first.

Objectives: Assemble your Agency's annual OMB budget submission for a hypothetical agency.

Participants will:

- Lean budget terminology

- Identify skills to gather and analyze data related to budget formulation

- Develop an agency budget submission to OMB, including a Federal strategic plan/annual performance plan

- Calculate the numbers needed from source data by translating program information into a budget submission

- Complete exercises based on the Government Performance and Results Act and MAX systems requirements

Outcomes:

- Recognize common Federal budget terminology and meaning

- Distinguish Federal Budget formulation policy planning to private sector practices

- Evaluate a sample Federal agency budget submission

- Use principles of Federal policy budget planning to complete exercises

- Utilize Federal budget schedules and revise them to meet agency requirements and Presidential policy

Audience: Employees seeking budget or financial careers and experienced budget personnel who want to expand their knowledge.

Federal allocation of scarce resources is dependent upon clear, strong, programmatic narratives. This seminar introduces participants to principles of effective budget justification and presentation. By analyzing budget submissions and preparing budget narratives, participants will prepare budget justifications. Because Federal programs are uniquely designed, we will differentiate between justifications for various types of programs. Using discussion, exercises, and case studies will ill practice representative scenarios.

Outline:

- Budget Presentation and Justification

- Purpose, Structure and Elements of Budget Justification

- Techniques for Supporting Budget Estimates

- Program Plans and Financing Needs

- Justification of Program and Performance

- Base Program Description

- Program Increase Justifications

- Presentation of Quantitative Data

Techniques of Clear Writing

- Evaluated Budget Schedules and analyze changes

Outcomes:

- Identify and evaluate effective budget justifications

- Arranges budget information effectively to persuade leadership

- Revise existing budget justifications

- Reconstruct budget justification language and data

- Identify strong budget narrative and data presentations

- Organize a budget justification and present to class

Audience: Staff or management who justify the budget at any level. Administrative staff contributing to budget planning

Treasury disburses funds based on your certification. Certifying officers are personally liable and accountable for payments they authorize. Learn how to do the job properly, protect your Agency's funds and avoid liability. After taking this course, you will understand your duties and responsibilities, be aware of pertinent regulations and procedures and understand your requirements under manual automated systems.

You will learn the:

- Basic responsibilities of certifying officers

- Right to obtain Comptroller General advice on payments' legality

- Certification under manual and automated systems

- The difference between certifications on Treasury schedules and how they affect your responsibilities and liability

- How to avoid liability and seek relief from illegal, improper or incorrect payments

Audience: Certifying officers and accounting, budgeting, ADP and auditing staffs who are involved in or who need to relate to payment process

Ignorance of the Law is no excuse and our Government runs by laws, regulations and Comptroller General (CG) decisions. As a Federal employee, you need to know how appropriations, regulations, administrative discretion and CG decisions affect your daily duties and activities. This is an essential course for effective Agency management. Learn why certain kinds of seemingly normal expenditures may be questionable. This course will help you identify situations warranting attention and provide a basis for dealing with them appropriately.

Using case studies, participants will learn:

- Appropriations: legal framework, availability, and use

- Acquisition: goods and services provisions

- Availability: purpose, time, amount

- The Necessary Expense Doctrine, Augmentation Concept and the Bona Fide Need Rule

- Continuing resolutions, obligations, and reprogramming rules

Audience: All federal personnel benefit from knowing legal/illegal practices.

Accountability is the name of the game. Come and learn about the Green Book 2025 updates. Federal emphasis in internal controls and the regulatory requirements. You will leave with a tool kit for future evaluations.

In an enjoyable format, we will discuss:

- Terminology, concepts, and requirements related to internal controls in the Federal environment

- Understand and apply a structured approach to evaluate internal controls for ongoing analysis

- Identify the rules and responsibilities of the participants in the internal control process

- Apply the Toolkit for evaluation of the internal controls

Course topics include:

- Why internal controls and accountability?

- Roles and responsibilities of participants

- Learn the 5 step process with tools we provide

- Concluding, reporting, and correcting

- Lessons learned

Audience: All federal staff.

Description This course is an overview of the Federal Internal Control requirements,. We will explain the framework, guidance and offer practical implementation insights. We will cover internal control standards and their role in risk management.t. Understand the major players and requirements for effective decision making. To be compliant with the Integrity Act, agency heads must annually assess and report on the status of internal controls.

Audience: Staff and managers involved in the internal control process Auditors

After completing this course, participants will understand:

- The Federal budget process

- Federal Accounting Principles and Standards

- Performance Measurements

- Financial Systems and Controls

- Other financial management and functions

Audience: This seminar is designed for those engaged in accounting, audit or advisory services for Federal agencies. Some knowledge of Federal agency financial management would be useful, but is not required.

​This guidance is recently combined to create central guidance at OMB. This Uniform Guidance covers critical grant oversight issues such as Cost Principles, Audit and Administrative Guidance for Federal Awards. This seminar is an interactive discussion of the updated guidance and intended to cover areas of confusion and misunderstanding.

This seminar will address:

- Background on the Single Audit Act

- What does that mean and why is it in place?

- Origins of the Guidance

- Introduction to the "Super" Circular

- Timeline

- Role of CFO offices and C-Suite

- Purpose

- Objectives

- Discussion about common misunderstandings and problem areas - Benefits

- Responsibilities

- Contents of the Guidance and Key Points

- Discuss the SubParts to the Circular and the related Requirements

- Reforms to Administrative Requirements

- Unique Acronyms

- Changes to Audit Guidance

- Updates to Cost Principles

Federal agencies need to ensure accurate and legal payment. Learn what to look for when examining vouchers and how the Prompt Payment Act discounts and penalties affect your duties and brief history of the Prompt Pay Act and Treasury guidance. This is a very practical course available to answer all disbursing questions.

Specifically, the course covers:

- The Prompt Payment Act and Treasury Guidance

- Defines a proper invoice

-Discusses Accelerated payments

- Payment of Purchase Card invoices

- Practices with interest Calculations rebates and discounts

- Address the relationship to the Debt Collection Improvement Act

- Define receipt and acceptance of goods/services

- Purchase orders, contracts and grants

- Intergovernmental purchases

Audience: The course is designed to inform those involved in any stage of disbursing activities.

Many federal operations include partially or fully reimbursable operations. This class includes coverage of the laws and regulations associated with direct fund reimbursables, working capital, and revolving fund operations. Additionally, we will address typical scenarios and the related general ledger accounts.

You will learn how to:

- Interpret and apply legal restrictions for reimbursable activities

- Distinguish law from regulation

- Budget and account for reimbursable activity

- Practice typical transactions for partially and wholly reimbursable activities

- Learn how to treat revenue and related expenses

- Use federal appropriations only for the purpose intended

Audience: Any agency or federal employee who might be involved with federal funds that are partially or fully reimbursable

This course is designed to help individuals who prepare or want to understand the components of the SF 133 and how the document is used. The SF-133: Report on Budget Execution is a quarterly report that contains information on the sources of budget authority and the status of budgetary resources by individual fund or appropriation.

Using OMB Circular A-11, you will learn:

- The theory behind the SF 133

- The anatomy of the report

- How to apply OMB Circular A-11 guidance

- Line-by-line guidance on the SF 133 preparation

- Tracking and reporting current year direct and reimbursable budget authority

Audience: Accountants and budget analysts working at the operational and transactional level including preparers and reviewers auditors of year-end reports, financial statements, and budget reports and budget analysts responsible for the formulation and execution of agency budget reports.

Coverage includes the background and rationale behind these financial statements. Time is spent on theory and practical exercises.

Specifically, we will cover:

- Structure of the statements

- Drill down of the sections of each statement

- Related SGL transactions and accounts

-Prepare these statements using practical exercises

Audience: Accountants, financial report reviewers, and auditors.

This course is about the history, players, and procedures of the Federal Budget Process and impact of Government fiscal policies on the economy. The entire budget process is laid out in detail. Budget terms are defined and their relationship to everyday functions and activities is explained. The course covers the role of Congressional committees, Congressional Budget Office, Office of Management and Budget, Council of Economic Advisors, Comptroller General, Inspectors General and your agency in budget formulation, budget execution and management oversight.

Method:

- Lectures, discussions, and exercises.

Learning Outcomes:

- Identify 4 budget phases and how they dovetail to develop a comprehensive budget

-Clarify roles of primary financial players, Government organizations and public interest groups and their effects on legislation and appropriation acts

-Distinguish the Federal budget's effect on the economy's health and the potential impact of the Government's downsizing

-Characterize Budget/accounting terms and their relationship to agency reporting

You will learn:

- How the various budget phases fit together to develop a comprehensive budget

- Roles and impacts of Government organizations and public interest groups/lobbyists

- The Federal budget's effect on the economy's health

- Budget/accounting terms and their relationship to your agency's functions and activities

-Discussion about common misunderstandings and problem areas - Benefits

- Responsibilities

- Contents of the Guidance

Audience: Everyone who needs to know where they fit into the budget process and how Government and public interest/ lobbying groups affect their programs. It is the ideal course for interns, professionals, managers and technical staffs who need a quick and comprehensive orientation to their jobs and the internal and external political forces that affect their work.