Understand how revolving funds and reimbursables are integral to a federal organization’s ability to sustain business operations. You will learn the procedures related to business operations, including developing prices and producing financial statements, and participate in an experiential capstone exercise in which you will demonstrate how these concepts are applied at an agency level and within the federal government.

Explore the requirements of Appendix A of OMB Circular A-123 and the CFO Council Implementation Guide for internal control over financial reporting (ICOFR). This two-day course will explain the entire ICOFR process from initial planning through reporting on the results and support your auditing needs during an internal control review. Exercises enable you to gain hands-on experience with completing critical parts of the ICOFR assessment.

Discover how to properly use federally appropriated funds to be compliant with federal appropriations law. Guided by GAO’s Principles of Federal Appropriations Law (the Red Book), you will learn to comply with relevant laws and regulations, gain a deeper understanding of contracting and procurement activities, and reinforce understanding through scenario-based exercises. You obtain the crucial background, tools, and techniques to make sound decisions concerning appropriated funds back on the job.

Develop a working knowledge of appropriations law outlined in the Red Book to better navigate the grants process. This course will teach participants to effectively steward federally appointed funds, remain compliant with appropriations law requirements, and avoid serious repercussions. Participants will learn about the different types of appropriations (such as one-year, multi-year, and no-year funding) and their requirements, as well as the challenges around time-limited funds. This course also explores documented cases where agencies have had appropriation issues, and discuss how these could have been prevented or resolved. This is an elective course in the Federal Track of the GMCP™.

Understand the various aspects of federal business activities, such as reimbursables, revolving funds, and user fees, to comply with legal requirements for government business transactions. You will learn how to properly apply the basic tenets of appropriations to your agency transactional work by examining and discussing the requirements of Chapter 12 from Volume 3 of the third edition of the GAO Principles of Federal Appropriations Law (the Red Book) and other guidelines.

Refresh your knowledge of appropriations law basics and gain a deeper understanding of the latest changes and developments to ensure the proper use of federally appropriated funds. Through interactive case studies based on recent GAO decisions and a focus on key concepts of appropriations law, learn how to identify changes in policy and their impact to avoid Antideficiency Act (ADA) violations.

Discover how to steward federally appointed funds correctly in order to remain compliant with appropriations law requirements and avoid serious repercussions. By exploring the Government Accountability Office (GAO) Principles of Federal Appropriations Law (the Red Book), Volume I and part of Volume II, you will learn about the availability of federally appropriated funds. You’ll delve into the three pillars—purpose, time, and amount—and will learn to apply the principles to avoid Antideficiency Act violations.

Discover how to steward federally appointed funds correctly in order to remain compliant with appropriations law requirements and avoid serious repercussions. By exploring the Government Accountability Office (GAO) Principles of Federal Appropriations Law (the Red Book), Volume I and part of Volume II, you will learn about the availability of federally appropriated funds. You’ll delve into the three pillars—purpose, time, and amount—at a high level and will learn to apply the principles to avoid Antideficiency Act violations. For more in-depth coverage of appropriations law, consider the Appropriations Law Seminar course.

Where and how to find guidance to address an appropriations law issue may not be readily apparent—and the consequences may be harsh if you get it wrong. This course builds on the principles of appropriations law to guide participants through the process of analyzing and researching an appropriations law issue, then defending the ultimate decision to stakeholders.

Understand the nuances of the DoD Planning, Programming, Budgeting, and Execution (PPBE) process that determines how much funding programs receive. You will gain knowledge of the procedures and rules governing budget development within DoD and how to implement the PPBE process in the Army. You will practice developing a performance plan and allocating resources through a capstone Army program exercise.

Gain a foundational knowledge of government auditing to promote the successful delivery of audits and help ensure the integrity and accountability of government to the public.

Learn about the purpose of audit interviews, appropriate interview preparation, building rapport with the interviewee, and accurate interview documentation. Through interactive exercises and application, you will practice conducting the interview using various techniques. This course has been updated in accordance with GAO’s Yellow Book update which is effective for financial audits, attestation engagements, and performance audits.

Learn the types and phases of audits and explore legislative requirements and guidance pertaining to audit execution of financial statement audits, attestation engagements, and performance audits. Discover the principal audit phases for these type of audits and the relationship between internal controls and the auditing process. The course also addresses Generally Accepted Government Auditing Standards (GAGAS) for audits that may be applied at the federal, state, and local agency levels and provides guidelines for the audit reporting phase with an emphasis on audit findings and recommendations.

Discover how to utilize Microsoft Excel for benefit-cost analysis to organize facts, assumptions, estimates, and findings to align your decisions with your organization’s goals and mission. You will learn to conduct accurate benefit-cost analyses in Microsoft Excel using fundamental principles, best practices, and powerful tools.

More effective analyses lead to better budget decisions for the organization and improved financial performance. Using the various features and functions of Excel, participants will learn how to perform the analyses to support budgetary decisions and present data graphically for stakeholders. You will spend 80% of your class time working in Microsoft Excel to gain hands-on experience that you can apply on the job.

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.

Discover how to leverage Microsoft Excel to analyze budgets and finances to help ensure the accurate and timely preparation of budget worksheets. After an overview of budgeting, the rules and regulations that govern the process, and the basics of Excel, you will participate in hands-on activities to apply spreadsheet tools and techniques needed to prepare budget worksheets.

Learn techniques to develop, analyze, and manage program financial plans to successfully execute a budget. This course explores the laws and procedures that guide the budgeting process, including coverage of the policies outlined in OMB Circular A-11 along with other relevant financial management policies.

Learn about budget formulation as an essential step in the process of securing financial resources for your agency to fulfill the mission and deliver programs. You will also gain the skills and techniques to produce a solid budget submission, which will lead to better decision-making about future program activities and strategies.

Prepare effective written budget justifications that can win approval for budget requirements in your agency's formulated budget. In addition to learning about the overall budget justification process, you will practice the writing skills and techniques necessary to prepare written justification narratives at the agency, OMB, and congressional levels in accordance with OMB Circular A-11.