Course Description

This course is available as a two-day offering. This elective course will explore the major phases and timing of the federal budget process. This course will provide you with an overview of the federal budget process, its history, and how it impacts current legislative decisions. You will learn the roles of principal participants throughout the budget process, current issues affecting congressional actions, and how the budget is reviewed and audited.

Learning Objectives

• Summarize key legislation governing the federal budget process.
• Identify major participants, phases, and timelines of the federal budget process.
• Describe how federal agencies formulate budgets and contribute to the President’s Budget.
• Differentiate among major forms of budget authority and the availability of federal funds.
• Analyze how agencies execute, obligate, track, and report budgetary resources.
• Describe audit, oversight, and accountability mechanisms used within federal financial management.

Cancellation Policy: In the event a course is cancelled by force majeure, the course must be rescheduled within 180 days, plus any non-reimbursable fees incurred by BMRA, to avoid the penalty of full payment to BMRA for the entire cost. In the event an entire course session is cancelled, for reasons other than force majeure, less than thirty (30) calendar days prior to course commencement, all costs that BMRA incurred in preparing to teach this course must be reimbursed unless they may be reallocated to the rescheduled course. A postponement of a course is considered a cancellation unless it is rescheduled within 180 days from the date of postponement.

Complaint Resolution Policy: Complaints will be promptly addressed by calling 703-691-0868 or emailing businessdevelopment@bmra.com.

Business Management Research Associates, Inc. (BMRA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website www.nasbaregistry.org.

For more information, please contact businessdevelopment@bmra.com or call us at (703) 691-0868 ext. 100.