Federal Financial Management

Transcription

1 TRAINING & DEVELOPMENT CATALOG Federal Financial Management Open Enrollment, Onsite, and Customized Training Certificate Programs in Financial Management, Accounting, Auditing, and Budgeting Workforce Planning and Competency Assessments Customized Online Training Programs Training to Prepare for Professional Certifications: CGFM, CDFM, CGAP, CIA Courses Scheduled October 2013 to September 2014 Now Available! Capturing and Managing Costs See page

2 Supporting the Defense Financial Management Community Preparing the Defense community for the CDFM by delivering the EDFMTC in centrally funded sessions Providing courses that align with the new DoD financial management competencies Supporting audit readiness with new training LEARN MORE! Visit us at learn.managementconcepts.com/dod for more details about our commitment to the Defense Financial Management Community.

3 What s NEW at Management Concepts for Federal Financial Managers Meet DoD s Requirement for Fiscal Law Training Attention DoD Personnel! Refresh your knowledge of fiscal law anytime, anywhere, online with the DoD Fiscal Law Online Refresher. For course details, see p. 41. Professional Certifications for Auditors 5-Day Certified Internal Auditor (CIA ) Preparatory Course Prepare for the most sought-after credential in the internal audit profession. For course details and dates, see p Day Certified Government Auditing Professional (CGAP ) Preparatory Course Acquire the knowledge and essential skills to take the CGAP exam. For course details and dates, see p. 69. NEW Training Courses Cost Benefit Analysis Using Microsoft Excel, Course 5405, 3 Days. For course details and dates, see p. 32. Program Evaluation for Improved Decision-Making, Course 5421, 3 Days. For course details and dates, see p. 32. FIAR: Supporting DoD s Effort to Achieve Audit Readiness, Course 5850, 1/2 Day. For course details, see p. 59. updated Training Courses Capturing and Managing Costs, Course 5092, 3 Days. For course details, see p. 46. NEW from Management Concepts Press Government Manager s Essential Library Series Government managers, unlike those in the commercial world, must have a working knowledge of a wide variety of areas in addition to their mission-specific duties and tasks. From team building and communication skills to understanding basic government contracting and appropriations law, the government manager must be familiar with a range of topics to succeed in the federal arena. For publication details, see p. 70. Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 1

4 Table of Contents General Information What s New at Management Concepts for Federal Financial Managers...1 About Management Concepts...4 About Federal Financial Management...5 Onsite and Group Training...6 Flexible Delivery Options...7 Workforce Development Resources...8 Individual Development Plan...9 Certificate Program Federal Financial Management Certificate Program Course Calendars General Financial Management...16 Budgeting and Performance...21 Internal Control...34 Appropriations Law...37 Accounting...43 Auditing...51 Professional Certification Training The CGFM Training Series Certified Internal Auditor (CIA ) Preparatory Course...68 Certified Government Auditing Professional (CGAP ) Preparatory Course...69 Publications from Management Concepts Press...70 Credits and Professional Certification Training...71 Registration Information for Open Enrollment Classes...72 Alphabetical Listing of Courses...73 Delivery Method Index Instructor-Led Group Self-Study Live Classroom Onsite Online Training General Financial Management Page Federal Financial Management Overview 17 Financial Management Systems in the Current Federal Environment 18 Improper Payments 18 Ethical Decision Making for Financial Managers 19 The Legislative Process: Working with Congress 19 Financial Management of Defense Working Capital Funds 20 Financial Management of Business Operations in Government 20 Budgeting and Performance Page Budget Analyst s Essential Guide to Formulation, Justification, and Execution 23 The Federal Budget Process 24 Budgeting and Accounting: Making the Connection 24 Budget Estimating Using Microsoft Excel 25 Decision Support for Financial Managers 25 Army PPBES Workshop 26 PPBE Workshop: Defense Planning, Programming, Budgeting, and Execution 26 Budget Formulation 27 Budget Justification: Effective Preparation and Submission 27 Budget Execution 28 Program and Budget Analysis Using Microsoft Excel 28 Data Analysis for Financial Managers Using Microsoft Excel 29 Performance Budgeting 29 Integrating Performance Management and Performance Budgeting 30 Using Performance Metrics to Improve Program Effectiveness 30 Capital Asset Planning and Justification Using OMB Criteria 31 Preparation and Analysis of the SF Cost-Benefit Analysis Using Microsoft Excel New! 32 Program Evaluation for Improved Decision-Making New! 32 Internal Control Page Internal Controls: Meeting Federal Requirements for Accountability 35 Overview of Internal Control Guidance 36 Internal Control over Financial Reporting 36 SEE PAGE 70 FOR OUR PUBLICATION OFFERINGS 2 Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

5 Appropriations Law Page Appropriations Law Seminar 38 Appropriations Law Refresher and Update 39 Appropriations Law for Business Operations in Government 39 The Antideficiency Act 40 Fiscal Law in DoD 40 DoD Fiscal Law Online Refresher 41 USACE Fiscal Law Online Refresher 41 Accounting Page Federal Accounting Fundamentals 44 Federal Credit Accounting: An Introduction 45 Budgeting and Accounting: Making the Connection 45 The Prompt Payment Act and Voucher Examination 46 Capturing and Managing Costs updated 46 Accounting for Business Operations in Government 47 U.S. Standard General Ledger: Practical Applications 47 Preparing Federal Financial Statements Using the U.S. Standard General Ledger 48 Preparation and Analysis of the SF Statements of Federal Financial Accounting Standards: SFFAS 49 Accounting for Revenue and Other Financing Sources (SFFAS 7) Onsite Only 49 Accounting for Property, Plant, and Equipment (SFFAS 6 & 8) Onsite Only 50 Auditing Page Audit Boot Camp 52 Auditing Fundamentals in the Federal Environment 53 Audit Interviews: Skills for Success 53 Preparing High-Impact Audit Reports 54 Essential Communications for the Audit Lifecycle 54 Key to Audit Success: Focus on Objectives 55 Forensic Auditing: Detection and Prevention of Fraud 55 Performance Auditing 56 Keeping the Audit on Track: Critical Skills for Audit Managers 56 Federal Financial Statement Audits 57 DoD Audit Readiness Page FIAR: Supporting DoD s Effort to Achieve Audit Readiness Onsite Only New! 59 Advanced Courses in organizational Effectiveness Page Federal Management Essentials 60 Leading and Managing Programs and Projects 60 Improving Organizational Systems and Processes 60 Improving Organizational Performance 60 Managing Key Relationships 60 Effectively Managing Financial Resources 60 Skills for Professional Growth Page Introduction to Federal Contracting 62 Developing the Independent Government Cost Estimate 62 Fundamentals of Overhead and Other Indirect Cost Rates 62 Project Management Principles 62 Making Decisions Using Earned Value 62 Business Writing 62 Customer Service Skills and Techniques 63 Interpersonal Skills: Developing Effective Relationships 63 Resolving Conflict 63 Creativity and Innovation 63 Briefing and Presentation Skills 63 Critical Thinking for Problem Solving 63 Effective Supervision: HR Essentials 64 Leadership Skills and Techniques 64 Leadership and Management Skills for Non-Managers 64 Building and Sustaining Teams 64 Anytime Coaching 64 Leading the Human Side of Change 64 Decision Making 65 Analytics Boot Camp 65 Evaluating and Presenting Analysis Results 65 Data Collection Techniques 65 Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 3

6 About Management Concepts The Management Concepts Difference Top 10 Reasons to Work with Us M anagement Concepts is the nation s premier provider of training and professional development solutions serving the public and private sectors. Founded in 1973, we ve collaborated with federal government agencies; state, local, and tribal government offices; non-profit organizations; universities; and corporations, helping more than one million professionals unleash their potential. Our experienced, knowledgeable instructors and facilitators educate clients on critical topics including: Federal Acquisition & Contracting; Federal Grants & Assistance; Federal Financial Management; Leadership & Management; Federal Project & Program Management; Federal Human Resources & Retirement Planning; Key Professional Skills; and Business Analysis & Analytics. Our course development designers utilize industry-leading adult learning principles and focus on providing timely, relevant knowledge and practical, applicable skills in all of our courses. Whether you require one training course, a custom certificate program to strengthen your team s competencies, or need expert consulting to solve your organization s professional development issues, we can deliver a solution to suit your organization s unique needs. Any of our 250+ courses can be tailored or completely customized, combined with consulting services, or used in conjunction with on-going coaching and hands-on workshops. At Management Concepts, we are committed to empowering professionals to advance their careers and enabling organizations to achieve their missions with our high-impact training courses, professional development solutions, customized consulting services, and awardwinning publications. For more information visit Management Concepts is certified to operate by the State Council of Higher Education for Virginia Management Concepts is the leading management and technical skills training provider to the federal government* For 40 years, we have built a solid reputation as the leading provider of training and professional development services for the federal government and its grantee and contractor communities. Broad selection of courses Management Concepts is your single source training provider with more than 250 Commercial Off-The- Shelf (COTS) courses and 10 industry-respected certificate programs. Timely, relevant, immediately applicable course content High-impact courses covering the latest trends and developments in the federal environment enable you to implement new techniques immediately while staying compliant with the latest rules and requirements. World-class instructors who share their vast knowledge and proven methods for success Our 450 experienced instructors deliver timely and relevant course content using real world scenarios to ensure our clients ability to successfully implement the material when they leave the classroom. Nationally recognized continuing education options Many of our courses are designed to meet the standards and requirements of leading industry organizations, such as the National Association of State Boards of Accountancy (NASBA), American Council on Education (ACE), International Institute of Business Analysis (IIBA ), and Project Management Institute (PMI ) Assessments that create a roadmap for professional development We offer a range of customizable, actionable assessment services to help you and your organization clearly identify areas for professional development and improved performance. Customizable training Our courses can be customized to meet the specific needs of your organization and can be delivered onsite at your location. Flexible and affordable delivery options We offer a wide range of learning formats to suit your busy schedule and budget. Choose from instructor-led group classes in convenient locations; take classes online to enjoy the benefits of working from your home or office; or talk to our training advisors about a custom-developed, blended learning solution to best meet your organization s needs. Superior value With Management Concepts, you don t have to choose between cost, convenience, or quality you get all three. We deliver superior value by providing the highest quality content, in a variety of learning formats, in dozens of convenient locations all at a competitive price that will meet your budget. 100% Satisfaction guarantee Our commitment to your satisfaction is backed by a 100% satisfaction guarantee. *Based on GSA 2011 Schedule Sales Query: Schedule Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

7 About Federal Financial Management Other Areas of Expertise: What You Can Expect We offer extensive federal financial management training and professional development services to help the federal workforce improve accountability, transparency, and performance. We help individuals unleash their potential, which creates a solid foundation for the success of the organization. Our competency-based curriculum is taught by engaging experts with practical, real-world experience. We offer a comprehensive certificate program and professional certification training. And we make it easy for you and your team to get the training you need with our flexible delivery options. How We Work Training Our extensive training program offers a foundational understanding of federal financial management, including: Appropriations Law Accounting Auditing Internal Control Budgeting and Performance General Financial Management We offer over 400 classes to help you develop the critical knowledge and practical skills you need to succeed. Federal Financial Management Certificate Program (FFMCP) Achieve the highest level of financial management performance with our Federal Financial Management Certificate Program (FFMCP). The FFMCP is a comprehensive, competency-based, customizable program designed to accelerate your career growth. Professional Certification Training Build the knowledge and confidence you need to pass certification exams and earn sought-after credentials in the financial management arena, through the following training offerings: Certified Government Financial Manager (CGFM) Training Series Certified Defense Financial Manager (CDFM) Training Certified Internal Auditor (CIA ) Training Certified Government Auditing Professional (CGAP ) Training Flexible Delivery Options We offer flexible delivery options to meet your personal and organizational needs. Whether you prefer traditional classroom and onsite training, or self-paced courses taught online, we deliver courses in a way that works best for you. Workforce Planning and Competency Assessments Your organization s success depends on the performance of your workforce. Our assessments will identify gaps in key skills and competencies and help you develop a plan to empower your staff to achieve optimal performance. Customized Training Every one of our clients has a unique set of needs and goals. We can partner with you to develop a custom program to address your particular challenges related to financial management. We ll work with you and your organization to develop the skills and competencies you need to be successful. Why Work with Us Having the right skill set within your organization is critical in today s environment. Whether you are an accountant, budget analyst, auditor, or financial manager, Management Concepts provides the knowledge and tools you need for professional development and to support the mission of your organization. Federal Acquisition & Contracting Our federal acquisition and contracting courses provide relevant and practical information to help students understand governmentwide regulations, policies, and best practices. Federal contracting personnel and CORs can satisfy mandatory and continuous learning training requirements. We also provide courses to meet the training needs of Federal Real Property Leasing Specialists and Personal Property Managers. Federal Grants & Assistance We offer a unique and comprehensive grants and assistance training curriculum. Our Grants Management Certificate Program sets the industry standard for grants professional education, with tracks for federal personnel, pass-through entities, and recipients of federal awards. Leadership, Management & Professional Skills We help individuals and organizations realize their potential in three key areas: Leadership, Management, and Professional Skills. Our services employ innovative training and collaborative consulting, ICF-certified coaches and experienced instructors, 360-degree assessments, and timely publications to provide you with a truly remarkable customer experience. Federal Project & Program Management We deliver flexible, integrated federal project and program management offerings. Whether you are an aspiring or experienced federal project manager, a technical specialist serving in a project management capacity, or a contractor working closely with the federal government, we can help you stay ahead of the curve. Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 5

8 Training Delivered how you want it where you want it when you want it! Group onsite training is perfect for organizations that have specific training and development challenges affecting the entire team or department. Management Concepts offers your organization the convenience of administering training sessions at a location of your choice. If you have a group of employees large or small that requires training, group onsite delivery is the most effective way to ensure all your employees gain knowledge and learn vital concepts, techniques, and material at the same time. Choose the training you want, where you want it, and on a schedule that fits your business cycle. We ll work with you to provide the course material, length, and format to meet your specific needs. In the last twelve months, we have delivered over 1,600 successful onsite training sessions at client locations throughout the United States and abroad. Our expert client engagement coordinators will ensure you receive the industry s best customer service and learning experience for your group. And, if your organization does not have facilities available for learning, we can make special arrangements through our extensive network of hotels and training centers. Save on Tuition, Travel Costs, and Time The costs associated with group onsite training are often significantly less per student than for individuals attending publicly-available, open enrollment classes. Onsite training can reduce or even eliminate travel costs, as well as time away from the office, because we bring the class and the instructors to you. Minimize the Learning Curve Speed the change process within your organization by providing employees with consistent content and training delivery. Participants will retain essential knowledge by discussing and immediately applying what they learn with coworkers. Create a Customized Program Further maximize the impact of a group onsite training program through customization. We will help you develop course material that addresses the unique challenges facing your organization. Management Concepts understands that your organization s training requirements change as you face new goals and objectives. Our instructional designers and subject matter experts work with you to modify exercises and tailor case studies to incorporate organization-specific information into your training program. This provides your team with the most relevant information and supports the skills it needs to function more effectively. Flexible Delivery Options We provide the best mix of traditional classroom training and technology-based learning. Our flexible onsite training delivery options include: Instructor-led live classroom Instructor-led online (synchronous) Instructor-facilitated online (asynchronous) Self-study online (asynchronous) Video teleconferencing Inquire about Onsite Training Today! Call to speak with an onsite training specialist or us at: [email protected] 6 Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

9 Flexible Delivery Options A lack of travel funds should not be a barrier to having a staff prepared to tackle your organization s challenges. Management Concepts offers a variety of cost-effective training delivery options to provide your workforce with the skills and competence needed to fulfill your organization s mission. Training Management Concepts administers training sessions at client locations throughout the U.S. and around the world. We bring our instructors and training courses to you We can customize our courses to address your specific organizational challenges What Is the Best Delivery Method for You? We welcome the opportunity to discuss your organization s unique challenges in order to find the best delivery method and approach for improving your staff and organizational performance. Video Teleconferencing (VTC) We have a proven track record of successful VTC course delivery and support. We can deliver our courses at your VTC-enabled locations Our instructors are trained in VTC delivery and experienced in using VTC systems We provide program and logistical support in classroom setup and course materials shipment Webinar-Based Delivery (Virtual Classroom Delivery) Webinar-based delivery or virtual classroom allows your staff to gain access to our highquality instructor-led training at their desks through their PCs. Use your own computers no need for specialized equipment No need to travel or be out of the office Retains the interactivity and effective learning methods of instructor-led training Students learn in an enhanced environment with many built-in learning features Self-Paced Online Training We provide engaging, rigorous self-paced online training for your organization and can customize it to address agency-specific requirements. Management Concepts Training in More Cities In addition to our Washington, D.C. and Tysons Corner, VA locations, we also offer training courses in: Atlanta Las Vegas Baltimore Orlando Boston Philadelphia Chicago San Antonio Denver San Diego Heidelberg (Germany) Seattle Kansas City We develop customized programs to meet organizational needs. For more information on alternative delivery options, please call We Can Administer Your Training If your agency has developed training content and needs qualified professionals to instruct your staff, we can produce your course materials and provide our experienced instructors to deliver your training. Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 7

10 Workforce Development Resources Management Concepts provides organizations, teams, and individuals with both high-level strategic resources and tactical tools to improve performance. Workforce Planning and Competency Assessments Workforce planning ensures that organizations have the right people, with the right skills, in the right jobs. With the retirement of the baby boomers, critical knowledge and skills are beginning to walk out the door. At the same time, federal agencies need to ensure that the workforce they have has the skills needed to meet the mission of the organization with fewer resources. Career Management Workforce Planning Recruitment & Selection Human Capital Management System Succession Planning Performance Management Performance Support Tools At Management Concepts, we understand that learning takes place beyond the classroom. To extend the benefits of training, we provide customized performance support tools, such as job aids and reference manuals, so that your staff can continue to apply what they ve learned in class on the job. Publications We offer a wide array of products to keep you informed of the latest in federal financial management standards and best practices, as well as related areas of interest with our: Newsletters Books Online resources See page 70 for more information on our federal financial management publications. Training & Development Management Concepts offers organizations an integrated, comprehensive approach to help address these challenges. Our approach can help you: Identify and develop competencies based on the expertise needed for a first-class workforce Conduct competency assessments though a user-friendly, secure web-based tool Access analytic tools that help map your organization s current workforce competencies to inform hiring, training, and resourcing decisions Write targeted job descriptions to attract qualified candidates Align your people and their professional development with the strategic goals of the organization Make data-driven training decisions, targeting training to address the most significant challenges facing your organization For more information on our Workforce Development Resources, call Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

11 Plan Your Professional Development with Management Concepts IDP Management Concepts Individual Development Plan (IDP) is an online tool that can help you develop a custom training plan that supports your professional goals. Your IDP results include a Gap Analysis that identifies the skills and competencies you need and provides recommendations on how to build your competencies through training courses and other resources. The Gap Analysis is also an excellent tool for discussing and getting support for your professional development from your supervisor. Management Concepts IDP generates an easy-to-read visual comparison of the employee self-rating and the standard for each competency helping pinpoint the skills you need to advance in your career. Organizations that adopt this tool can also include a supervisor rating in this Gap Analysis. How It Works: To develop your IDP online, go to IndividualDevelopmentPlans. 1. Identify the position for which you are assessing yourself. 2. Assess yourself against the competency profile for the position. 3. Review the Gap Analysis generated to identify the competencies you need to develop. 4. Click on the blue competency links to review specific learning resources available to address each identified gap. 5. Create a learning plan. 6. Schedule periodic reviews of your plan and progress to date. Think long term. Remember that your development needs are likely to change as you build skills and as your job requirements change. FFMCP Students: For help developing your IDP, contact your Certificate Program Administrator at A New Approach to Workforce Planning Does your organization need to develop a workforce that meets your goals and objectives? If so, Management Concepts offers a proven approach to workforce planning that will help you: Identify workforce competencies to facilitate succession planning Develop competency-based career paths Improve communication between supervisors and staff To learn how Management Concepts can support your workforce, call Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 9

12 Federal Financial Management Certificate Program Management Concepts Federal Financial Management Certificate Program (FFMCP) is a proven, comprehensive professional development program designed to enhance and accelerate career growth for accountants, auditors, budget analysts, and financial managers. Choose the Right Track for You This program includes four tracks that offer a blend of courses that develop skills and provide experience through hands-on practice with real-world challenges. Accounting Track: For individuals who work in or with the accounting function and want to gain, strengthen, or update their knowledge, skills, and effectiveness in this critical area. Auditing Track: For individuals who work with or as auditors and want to learn and apply the latest auditing techniques to support program efficiency and effectiveness. Budgeting Track: For individuals who work in budgeting or deal with the budget and want to develop their skills to make effective use of government resources. Financial Management Track: For individuals who want to improve their job performance by developing a broad understanding of budgeting, accounting, and the legal and effective use of appropriated funds. See page 11 for full details. Meet Your Professional Goals Build the knowledge and skills essential to your success with a measurable and integrated course of study in federal financial management. The FFMCP will enable you to: Improve your effectiveness on the job Strengthen your chances for career advancement and long-term success in your field Build confidence in your ability to manage financial activities and staff Need Help Choosing a Track? Our development experts are available to listen to your interests and guide you to a certificate program track that best meets your needs. Contact your Certificate Program Administrator at or [email protected]. How the Program Works STEP 1: CHOOSE YOUR TRACK Accounting Track Auditing Track Budgeting Track Financial Management Track STEP 2: ENROLL IN THE PROGRAM The next step is to submit a Letter of Intent, which can be found on our website at Submitting this form enrolls you in the program but does not obligate you to take any courses. STEP 3: SELECT AND REGISTER FOR COURSES Register for your first course by calling or by registering online at STEP 4: COMPLETE THE REQUIREMENTS You must complete all program requirements within three years of the first day of the first course taken for certificate program credit in order to receive the certificate. You must attend all classes in their entirety and pass final examinations (if required as part of the class) to receive full credit in the program. In the event of a failing score, you have the option of taking another examination without re-taking the class. Prior to taking your last class, notify the Certificate Program Administrator at of your intent to graduate. STEP 5: GRADUATE When you have fulfilled all program requirements, you will receive a framed certificate recognizing your achievements. Bring a Customized Certificate Program In-House We will partner with you to create a unique curriculum customized to meet a group of employees specific development needs. Contact us at to learn more. 10 Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

13 Choose the Right Track for You ACCOUNTING TRACK AUDITING TRACK BUDGETING TRACK FINANCIAL MANAGEMENT TRACK Gain a thorough understanding of federal accounting techniques and procedures along with the practical skills needed to stay on top of this rapidly changing field. Acquire foundational knowledge and build the general skills critical to effective engagement in audit activities in today s accountability-driven, performance-focused environment. Understand the latest policies and learn how to develop, execute, monitor, and adjust budgets to meet federal guidelines. Answer today s tough financial management questions: How are budgets prepared? How does appropriations law limit the use of funds? Core Courses (Required) Appropriations Law Seminar (p. 38) Federal Accounting Fundamentals (p. 44) U.S. Standard General Ledger: Practical Applications (p. 47) Core Courses (Required) Audit Boot Camp (p. 52) Preparing High-Impact Audit Reports (p. 54) Internal Controls: Meeting Federal Requirements for Accountability (p. 35) Core Courses (Required) Appropriations Law Seminar (p. 38) Budget Analyst s Essential Guide to Formulation, Justification, and Execution (p.23) Budgeting and Accounting: Making the Connection (p. 24) Core Courses (Required) Appropriations Law Seminar (p. 38) Budget Analyst s Essential Guide to Formulation, Justification, and Execution (p. 23) Federal Accounting Fundamentals (p. 44) Elective Courses Choose 5 elective courses from the Accounting Track. See matrix on pages 12 and 13 for a complete listing of applicable courses. Elective Courses From within the Auditing Track, choose 3 elective courses and 2 Skills for Professional Growth courses. See matrix on pages 12 and 13 for a complete listing of applicable courses. Elective Courses Choose 5 elective courses from the Budgeting Track. See matrix on pages 12 and 13 for a complete listing of applicable courses. Elective Courses Choose a combination of 5 elective courses from within the Financial Management Track. See matrix on pages 12 and 13 for a complete listing of applicable courses. Option 1: From within the Financial Management Track, choose 3 elective courses and 2 Skills for Professional Growth courses OR Option 2: From within the Financial Management Track, choose 2 elective courses and 3 Skills for Professional Growth courses TOTAL: 8 Courses TOTAL: 8 Courses TOTAL: 8 Courses TOTAL: 8 Courses What are Skills for Professional Growth courses? These are courses from disciplines outside financial management that are crucial to managing financial programs and activities. View the list of Skills for Professional Growth courses on page 61. Competency-Based Training All courses in the Federal Financial Management Certificate Program support core competencies required for various positions in federal financial management. Each track develops the skills you need to improve performance and excel in today s workplace. The matrix on pages 12 and 13 shows how Management Concepts courses align with these core competencies. Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 11

14 Federal Financial Management Certificate Program Curriculum Matrix The Federal Financial Management Certificate Program Curriculum Matrix shows how Management Concepts courses count toward the completion of each of the program tracks. Use the key to locate core courses and electives for your track. The CFO Council established core competencies that identify the knowledge, skills, and abilities required for positions in federal financial management. Management Concepts financial management courses support these core competencies for Accountants, Auditors, Budget Analysts, and Financial Managers. The Financial Audit Manual (FAM), the Federal Information System Controls Audit Manual (FISCAM), and the Yellow Book provide general guidance and best practices for auditing in the federal government. The Auditing Track, informed by this GAO and GAO/PCIE guidance, supports core competencies and builds foundational skills critical for auditors in the federal government. Key SPG = Skills for Professional Growth Course H = Core Course l = Elective Course Courses Accounting for Business Operations in Government l Analytics Boot Camp SPG l l l The Antideficiency Act l l l Anytime Coaching SPG l Appropriations Law for Business Operations in Government l l l Appropriations Law Refresher and Update l l l Appropriations Law Seminar H l H H Army PPBES Workshop l l Audit Interviews: Skills for Success l l l Audit Boot Camp l H l Auditing Fundamentals in the Federal Environment l l l Briefing and Presentation Skills SPG l l l l Budget Analyst s Essential Guide to Formulation, Justification, and Execution l H H Budget Estimating Using Microsoft Excel l Budget Execution l l l Budget Formulation l l l Budget Justification: Effective Preparation and Submission l l Budgeting and Accounting: Making the Connection l H l Building and Sustaining Teams SPG l l Business Writing SPG l l l Capital Asset Planning and Justification Using OMB Criteria l l Capturing and Managing Costs updated l l Cost-Benefit Analysis Using Microsoft Excel New! l l Creativity and Innovation SPG l l l Critical Thinking for Problem Solving SPG l l l Accounting TRACKS Auditing Budgeting Financial Management 12 Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

15 TRACKS TRACKS Courses Accounting Auditing Budgeting Financial Management Courses Accounting Auditing Budgeting Financial Management Customer Service Skills and Techniques SPG l l Data Analysis for Financial Managers Using Microsoft Excel l l l Data Collection Techniques SPG l l l Decision Making SPG l l Decision Support for Financial Managers l l Developing the Independent Government Cost Estimate SPG l Essential Communications for the Audit Lifecycle l l l Effective Supervision SPG l Ethical Decision Making for Financial Managers l l l Evaluating and Presenting Analysis Results SPG l l l Federal Accounting Fundamentals H H The Federal Budget Process l l Federal Credit Accounting: An Introduction l l l Federal Financial Management Overview l l l Financial Management Systems in the Current Federal Environment l l l Federal Financial Statement Audits l l l Financial Management of Business Operations in Government l l Financial Management of Defense Working Capital Funds l l Fiscal Law in DoD l l l Forensic Auditing: Detection and Prevention of Fraud l l l Fundamentals of Overhead and Other Indirect Cost Rates SPG l Integrating Performance Management and Performance Budgeting l l Internal Control over Financial Reporting l l l Internal Controls: Meeting Federal Requirements for Accountability l H l Interpersonal Skills: Developing Effective Relationships SPG l l Introduction to Federal Contracting SPG l l Keeping the Audit on Track: Critical Skills for Audit Managers l l l Key to Audit Success: Focus on Objectives l l l Leadership and Management Skills for Non-Managers SPG l l Leadership Skills and Techniques SPG l l Leading the Human Side of Change SPG l l The Legislative Process: Working with Congress l l Making Decisions Using Earned Value SPG Overview of Internal Control Guidance l l Performance Auditing l l Performance Budgeting l l l PPBE Workshop: Defense Planning, Programming, Budgeting and Execution l l Preparation and Analysis of the SF 133 l l l Preparing Federal Financial Statements Using the U.S. Standard General Ledger l Preparing High-Impact Audit Reports l H l Program and Budget Analysis Using Microsoft Excel l l Program Evaluation for Improved Decision-Making New! SPG l l Project Management Principles SPG l l The Prompt Payment Act and Voucher Examination l l Resolving Conflict SPG l l l Statements of Federal Financial Accounting Standards: SFFAS l U.S. Standard General Ledger: Practical Applications H l Using Performance Metrics to Improve Program Effectiveness l l l l Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 13

16 Federal Financial Management Course Offerings General Financial Management Budgeting and Performance Internal Control Overview and update Federal Financial Management Overview Financial Management Systems in the Current Federal Environment The Federal Budget Process Overview of Internal Control Guidance Basic Ethical Decision Making for Financial Managers Improper Payments Budget Analyst s Essential Guide to Formulation, Justification, and Execution Budgeting and Accounting: Making the Connection Budget Estimating Using Microsoft Excel Decision Support for Financial Managers Internal Controls: Meeting Federal Requirements for Accountability Intermediate Financial Management of Defense Working Capital Funds Financial Management of Business Operations in Government The Legislative Process: Working with Congress Army PPBES Workshop Budget Execution Budget Formulation Budget Justification: Effective Preparation and Submission Cost-Benefit Analysis Using Microsoft Excel New! Data Analysis for Financial Managers Using Microsoft Excel Integrating Performance Management and Performance Budgeting Performance Budgeting PPBE Workshop: Defense Planning, Programming, Budgeting, and Execution Preparation and Analysis of the SF 133 Program and Budget Analysis Using Microsoft Excel Program Evaluation for Improved Decision-Making New! Using Performance Metrics to Improve Program Effectiveness Internal Control over Financial Reporting Advanced Capital Asset Planning and Justification Using OMB Criteria All Management Concepts courses can be customized and delivered onsite. Call to bring a course or customized program to your location. 14 Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

17 Appropriations Law Accounting Auditing DoD Audit Readiness Appropriations Law Refresher and Update DoD Fiscal Law Online Refresher USACE Fiscal Law Online Refresher FIAR: Supporting DoD s Effort to Achieve Audit Readiness New! Appropriations Law Seminar The Antideficiency Act Appropriations Law for Business Operations in Government Fiscal Law in DoD Federal Accounting Fundamentals Federal Credit Accounting: An Introduction Budgeting and Accounting: Making the Connection The Prompt Payment Act and Voucher Examination Accounting for Business Operations in Government Capturing and Managing Costs updated Preparation and Analysis of the SF133 Preparing Federal Financial Statements Using the U.S. Standard General Ledger U.S. Standard General Ledger: Practical Applications Audit Boot Camp Audit Interviews: Skills for Success Auditing Fundamentals in the Federal Environment Essential Communications for the Audit Lifecycle Forensic Auditing: Detection and Prevention of Fraud Keeping the Audit on Track: Critical Skills for Audit Managers Key to Audit Success: Focus on Objectives Performance Auditing Preparing High-Impact Audit Reports Accounting for Property, Plant, and Equipment (SFFAS 6 & 8) Accounting for Revenue and Other Financing Sources (SFFAS 7) Statements of Federal Financial Accounting Standards: SFFAS Federal Financial Statement Audits Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 15

18 General Financial Management Whether you work in a financial or nonfinancial position, our courses help you develop critical skills to enable you and your organization to operate more effectively. These comprehensive courses will provide you with the necessary knowledge to work more effectively across functional areas, reduce improper payments, make ethical decisions, and navigate the legislative branch. Training Courses Overview Basic INTERMEDIATE Federal Financial Management Overview Financial Management Systems in the Current Federal Environment Ethical Decision Making for Financial Managers Improper Payments Financial Management of Business Operations in Government Financial Management of Defense Working Capital Funds The Legislative Process: Working with Congress General Financial Management Course Calendar All courses, except those designated below, will be held in. Our classes are conveniently accessible by Metro. Courses oct NOV Dec jan Feb mar apr MAy jun jul aug sep Ethical Decision Making for Financial Managers, p. 19 Oct 23 TC Mar 28 Jun 27 Aug 15 Federal Financial Management Overview, p. 17 Oct Nov Dec 2-4 Jan 6-8 Feb 5-7 P Feb Mar LV Apr D Apr 2-4 May 5-7 Jun Jul Aug Sep Financial Management of Business Operations in Government, p. 20 Jan Apr 30-May 2 Jul 30-Aug 1 Sep 29-Oct 1 Financial Management of Defense Working Capital Funds, p. 20 Dec 4-6 Mar May Jul 30-Aug 1 Financial Management Systems in the Current Federal Environment, p. 18 Oct Jan Apr Jul Improper Payments, p. 18 Oct 28 Mar 7 Apr 11 Jun 13 Jul 11 Sep 12 The Legislative Process: Working with Congress, p. 19 Dec 2 Mar 14 Jun 20 Sep 19 D - Denver, CO LV - Las Vegas, NV P - Philadelphia, PA TC - Tysons Corner, VA 16 Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

19 General Financial MANAGEMENT Federal Financial Management Overview This course is designed for individuals looking for a comprehensive overview of the range of federal financial management disciplines. Both financial and nonfinancial personnel will benefit from learning how the components of financial management budgeting, accounting, reporting, financial operations, auditing, appropriations law, and internal control fit together in federal agencies. Define federal financial management terminology Identify the legislative requirements for financial management in the federal government Describe the federal budget process Describe how to track and control budget execution Explain how agencies prepare budgets Identify financial management system requirements Summarize the importance of internal control Discuss the function of federal financial statements Identify the audit and review process The Federal Budget Process History of the federal budget process Budgeting and Accounting Act of 1921 Budgeting and trends in spending Efforts to reduce the budget deficit Emphasis on accountability and results Financial accountability and accounting Managerial cost accounting Reforming information technology Budget Formulation Government Performance and Results Act (GPRA) Modernization Act Strategic planning Annual performance plans Evolution of budgeting and accounting legislation The budget calendar and timing OMB and presidential review of agency budgets Roles of headquarters and agency units The logic model Estimating costs and sources of cost information Preparing the formal budget Performance budgets Budget proposals and justifications The OMB passback Gaining Congressional Approval Congressional action on the President s Budget Adopting the budget resolution The congressional budget resolution process and hearings The Congressional Budget Office (CBO) Authorization and reconciliation bills How do agencies get their funds? Reimbursements and revolving funds Budget authority vs. outlays Course days $799 Call for info Executing and Controlling the Budget/ Appropriations Law Operating plans Obligations Legal control on the use of funds The Antideficiency Act Funds control procedures Budget revisions Transfers and reprogramming Impoundments Paying Bills and Collecting Money Steps to paying bills and collecting money The Prompt Payment Act and interest penalties Calculating payment due date Debt Collection Improvement Act of 1996 Accounting for the use of funds The accounting system and requirements Objectives of federal financial reporting Statements of Federal Financial Accounting Concepts (SFFAC) and Standards (SFFAS) Setting federal financial management system requirements OMB Circular A-127 What is managed in a financial system? Legislative efforts to improve federal financial management systems The accounting cycle The U.S. Standard General Ledger (USSGL) Internal Control Sources of authority Impact of the Integrity Act GAO Standards for Internal Control in the Federal Government OMB Circular A-123 requirements Assessing internal controls and correcting deficiencies Internal control over financial reporting (ICOFR) Federal Financial Reporting Federal financial statements The Reports Consolidation Act of 2000 Performance and Accountability Reports (PAR) Agency Financial Reports Notes to the financial statements Supplementary information Auditing Why audit, and who audits? The general standards Financial audits Internal control and compliance Attestation engagements Performance audits Who processes audit reports? Non-audit services that auditors perform Budget analysts Denver, CO Apr 14-16, Las Vegas, NV Mar 17-19, Philadelphia, PA Feb 5-7, Oct 16-18, Nov 13-15, Dec 2-4, Jan 6-8, Feb 24-26, Apr 2-4, May 5-7, Jun 16-18, Jul 14-16, Aug 25-27, Sep 15-17, Field of Study: Finance Course Level: Overview group discussion, and class exercises REQUIRED MATERIALS: Students must bring a calculator to class Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 17

20 General Financial MANAGEMENT Financial Management Systems in the Current Federal Environment This course provides an overview of federal financial systems and general guidance for all stakeholders affected by or involved in a new system implementation to help them operate more effectively in the current environment. Those who will benefit from this course include users, such as budget analysts and accountants, contractors working in systems, auditors and other reviewers, project sponsors, and staff who are part of transition teams. Note: This course was previously titled Federal Financial Management Systems Requirements. This revised course includes new information to keep students up-to-date with recent changes in the financial systems environment. Learning Objectives: Explain the history of governmentwide financial systems policy Explain the current governmentwide financial systems environment and its impacts Identify the key drivers of the current governmentwide financial systems policy, including OMB Circular A-123 Appendix D, OMB Circular A-127 (and its successor), OMB s shared services initiative, and FFMIA Explain how financial systems work both governmentwide and at the agency level, including classifications of systems and how they fit together, core financial systems, mixed systems, feeder systems, and agency and governmentwide systems Describe what is required to manage an agency s financial systems requirements Describe the process and requirements for budgeting for financial systems Identify the steps involved in planning, selecting, and implementing financial systems Course Topics: Shared services: roles, cost-benefit or tradeoff analysis, migration, service-level agreement The financial systems framework Requirements analysis Evaluating an existing financial system Core requirements and agency-specific requirements Why systems fail Budgeting: exhibit 300, CPIC, investment technology review board Implementation cycle and lifecycle development methodology Implementation: user engagement, change management, data conversion, training, quality assurance Budget analysts Course days $799 Call for info Improper Payments This course is designed for supervisors, managers, program managers, and other individuals involved in processing and making federal payments. Learning Objectives: Describe the various types of improper payments and their impact on government agencies Analyze key legislation and policies regarding improper payments Identify causes of improper payments Apply techniques to avoid improper payments Reporting required by the Improper Payments Information Act of 2002 (IPIA) and the Improper Payments Elimination and Recovery Act of 2010 (IPERA) Analysis of the current focus on improper payments Types of improper payments, including ineligible recipient, wrong amount, payment for services not received, and duplicate payment Root causes of improper payments, including lack of adequate internal controls, failure to follow existing internal controls, systems limitations, policies, procedures, and lack of training Impact of improper payments Avoiding improper payments Recovery of improper payments Recovery auditing Debt collection Pecuniary liability Budget analysts Course day $429 Call for info Oct 16-18, Jan 13-15, Apr 16-18, Jul 23-25, Field of Study: Business Management and Organization Course Level: Overview group discussion, class exercises, and case studies RECOMMENDED FOLLOW- ON COURSES: Capital Asset Planning and Justification Using OMB Criteria Cost-Benefit Analysis Using Microsoft Excel Oct 28, Mar 7, Apr 11, Jun 13, Jul 11, Sep 12, NASBA CPE Credits: 8 Field of Study: Auditing Course Level: Basic group discussion, and class exercises 18 Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

21 General Financial MANAGEMENT Ethical Decision Making for Financial Managers This course is designed for federal financial management personnel and others in the public sector who are involved with or impacted by ethical decision making, including attorneys and those who file the annual Office of Government Ethics (OGE) Form 450/278. Learning Objectives: Demonstrate an increased awareness of the Code of Ethics for Government Service and other laws governing ethical behavior Recognize the options in analyzing and resolving ethical situations Handle specific Standards of Conduct issues Recognize the differences between government and contractor employees and how to handle those differences Definition of ethics The federal Code of Ethics and other relevant legislation Ethical standards for financial managers and others in the public sector Do s and don ts of ethics in the federal workplace, including specific discussions of: Political activities Financial disclosure Standards of conduct Gifts Use of government time and property Fundraising Outside employment Post-government employment Do s and don ts of working with contractor employees in the federal workplace, including specific discussions of: Gifts Gifts of services Events such as social events, training, and teambuilding Awards Fundraisers Use of government resources Relationships outside of the government workplace Moonlighting Contractor employee identification Political activities Inherently governmental functions Contractor codes of business ethics and conduct Auditors Course days $429 Call for info The Legislative Process: Working with Congress This course is designed for agency personnel who need to know how Congress does business and how to interact with congressional committees that oversee agency programs and appropriated funds. This course also may be of interest to agency congressional liaisons, government contract personnel, and private sector lobbyists. Learning Objectives: Outline the legislative process and identify congressional leaders and types of committees Define the various forms of legislative action Outline the three-step process for enacting the federal budget including: reconciliation instructions, spending allocations, and mandatory and annual funding Describe the procedural differences between the House and Senate, including a Senate cloture motion Define and analyze congressional issues and explain the associated politics Distinguish between personal staff and professional committee staff and describe the roles of each Comply with requirements for legislative initiatives, lobbying, and liaisons Impact of congressional action on federal agencies The legislative process how a bill becomes a law The congressional budget process Congressional committees hearings, markups, and reports Defending agency interests before Congress and congressional staff Preparing program executives to testify before congressional committees and subcommittees Appropriate legislative liaison vs. inappropriate lobbying Keys to success for interacting with congressional staff Budget analysts Course day $429 Call for info Tysons Corner, VA Oct 23, Mar 28, Jun 27, Aug 15, NASBA CPE Credits: 8 Field of Study: Behavioral Ethics Course Level: Basic group discussion, class exercises, and case studies Dec 2, NASBA CPE Credits: 8 Field of Study: Social Environment of Business group discussion, and case studies Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 19

22 General Financial MANAGEMENT Financial Management of Defense Working Capital Funds This course is designed for financial, program and project, and functional managers of customer and support organizations who need a detailed understanding of Defense Working Capital Fund policies, procedures, concepts, objectives, and terms. Learning Objectives: Discuss characteristics, business area, structure, and operations of Defense Working Capital Funds (DWCF) Describe the impact of the free-market approach of DWCF operations Describe DWCF budgeting process Calculate net operating result and accumulated operating result Calculate a price/rate for goods/services and conduct a variance analysis Describe the impact of performance budgeting on DWCF Identify unique DWCF cash management and revenue recognition issues and explain mitigation strategies Complete a cash management plan Identify DWCF accounts in the U.S. Standard General Ledger (USSGL) Identify the federal financial statements and their main components and purposes Discuss DWCF general policies and procedures to include accounting standards, management s responsibilities, DWCF systems and control, funds management, and auditing requirements How DWCF accounts work DWCF and mission readiness Budget process Rate development Performance budgeting Cash management and revenue recognition The USSGL Principal financial statements Budget analysts Financial Management of Business Operations in Government (Working Capital Funds, Revolving Funds, Franchise Funds, and Reimbursable Activities) This course is designed for experienced federal accountants, financial managers, operational managers, and budget analysts who are involved in or wish to understand the financial management aspects of working capital funds, revolving funds, franchise funds, and reimbursable activities. NOTE: Individuals involved in accounting procedures for such activities should also attend Accounting for Business Operations in Government (p. 47). Learning Objectives: Compare funding mechanisms used in the federal government Discuss the advantages of using business operations Determine the approval path for revolving funds and reimbursements Budget to establish a revolving fund Budget for and execute fiscal year funds Define cash management Advantages of business operations in government Economy Act and non-economy Act reimbursable orders Establishing a revolving fund Budgeting and executing for the fiscal year Managing business operations Analyzing financial data Budget analysts Course days $799 Call for info Course days $799 Call for info Dec 4-6, Mar 24-26, May 14-16, Jul 30-Aug 1, Field of Study: Finance group discussion, and class exercises RECOMMENDED FOLLOW-ON COURSES: PPBE Workshop: Defense Planning, Programming, Budgeting, and Execution Appropriations Law for Business Operations in Government Capital Asset Planning and Justification Using OMB Criteria Jan 22-24, Apr 30-May 2, Jul 30-Aug 1, Sep 29-Oct 1, Field of Study: Finance Suggested Prerequisite: Accounting for Business Operations in Government group discussion, and class exercises RECOMMENDED FOLLOW-ON COURSE: Accounting for Business Operations in Government Appropriations Law for Business Operations in Government REQUIRED MATERIALS: Students must bring a calculator to class REQUIRED MATERIALS: Students must bring a calculator to class 20 Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

23 Budgeting and Performance Our budgeting and performance courses cover all phases of the budgeting process and give you the tools to operate effectively in today s performance-driven, resource-constrained environment. Members of both civilian and defense communities will learn to prepare and track budgets, integrate budget and performance data, make budget presentations, write budget justifications, and justify capital asset investments. New Courses! Cost-Benefit Analysis Using Microsoft Excel (p. 32) Program Evaluation for Improved Decision-Making (p. 32) Training Courses Overview Basic INTERMEDIATE ADVANCED The Federal Budget Process Budget Analyst s Essential Guide to Formulation, Justification, and Execution Budget Estimating Using Microsoft Excel Budgeting and Accounting: Making the Connection Decision Support for Financial Managers Army PPBES Workshop Budget Execution Budget Formulation Budget Justification: Effective Preparation and Submission Cost-Benefit Analysis Using Microsoft Excel New! Data Analysis for Financial Managers Using Microsoft Excel Integrating Performance Management and Performance Budgeting Performance Budgeting Program and Budget Analysis Using Microsoft Excel PPBE Workshop: Defense Planning, Programming, Budgeting, and Execution Preparation and Analysis of the SF 133 Program Evaluation for Improved Decision- Making New! Using Performance Metrics to Improve Program Effectiveness Capital Asset Planning and Justification Using OMB Criteria Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 21

24 Budgeting and Performance Budgeting and Performance Course Calendar All courses, except those designated below, will be held in. Our classes are conveniently accessible by Metro. Courses oct NOV dec jan feb mar apr may jun jul aug sep Army PPBES Workshop, p. 26 Mar A Mar 31-Apr 4 May H Jun 2-6 Sep Budget Analyst s Essential Guide to Formulation, Justification, and Execution, p. 23 Oct 7-9 Nov Nov Jan 8-10 Jan A Feb Feb Mar P Mar Mar 31-Apr 2 Apr Apr May Jun 2-4 D Jun 4-6 LV Jun DA Jun Jul 7-9 Jul C Jul Aug 4-6 B Aug Aug SF Aug Sep Budget Estimating Using Microsoft Excel, p. 25 Oct Jan 8-10 Mar Apr May Jun Jul Aug TC Sep 8-10 Budget Execution, p. 28 Jan 8-10 Mar 3-5 Apr Jun Jul Aug Sep 3-5 Sep 29-Oct 1 Budget Formulation, p. 27 Oct 7-9 Dec 4-6 Jan Apr May 7-9 Jul 30-Aug 1 TC Aug Budget Justification: Effective Preparation and Submission, p. 27 Jan Jun Aug Budgeting and Accounting: Making the Connection, p. 24 Oct 7-8 Nov 4-5 B Dec 2-3 Dec Jan Feb Mar P Mar TC Apr 7-8 Apr May 5-6 Jun 2-3 Jun 9-10 Jun DA Jun TC Jun A Jul C Jul Jul Aug Aug SF Sep 3-4 Sep Capital Asset Planning and Justification Using OMB Criteria, p. 31 Dec 4-6 Mar Apr TC Jun 4-6 Jul 30-Aug 1 Cost-Benefit Analysis Using Microsoft Excel, p. 32 Nov Mar Jun 9-11 TC Sep 3-5 Data Analysis for Financial Managers Using Microsoft Excel, p. 29 Nov 4-7 Feb May 5-8 Aug Decision Support for Financial Managers, p. 25 Feb 5-7 Jun 2-4 Sep 3-5 The Federal Budget Process, p. 24 Oct Nov Dec 9-10 Jan Feb Apr May TC May Jun Jul Aug Sep 8-9 D Integrating Performance Management and Performance Budgeting, p. 30 Feb 3-5 May 5-7 Jul Sep Performance Budgeting, p. 29 Nov Feb Apr 3-4 Jun Aug 7-8 PPBE Workshop: Defense Planning, Programming, Budgeting and Execution, p. 26 Oct Jan Mar May Jul 30-Aug 1 Sep Preparation and Analysis of the SF 133, p. 31 Oct Nov Jan Mar 3-4 Apr TC Jun Aug Program and Budget Analysis Using Microsoft Excel, p. 28 Oct Nov Dec 3-6 TC Jan 6-9 A Jan Feb Mar H Apr 7-10 May Jun Jul Aug TC Aug D Sep Program Evaluation for Improved Decision-Making, p. 32 Feb May 7-9 Aug Using Performance Metrics to Improve Program Effectiveness, p. 30 Dec Mar 5-7 Jun 9-11 Aug 4-6 A - Atlanta, GA B - Baltimore, MD c - Chicago, IL DA - Dallas, TX D - Denver, CO H - Huntsville, AL LV - Las Vegas, NV P - Philadelphia, PA SF - San Francisco, CA TC - Tysons Corner, VA 22 Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

25 Budgeting and Performance Budget Analyst s Essential Guide to Formulation, Justification, and Execution This course is designed for financial management and nonfinancial management personnel who could benefit from a guided tour through the federal budget process to improve their skills in formulating, justifying, and executing agency budgets. NOTE: Budget Analyst s Essential Guide covers the basic concepts in our three intermediate-level budgeting courses: Budget Formulation, Budget Justification: Effective Preparation and Submission, and Budget Execution. Individuals seeking more in-depth skills are encouraged to enroll in any combination of these intermediate courses. Facilitate your agency s participation in the federal budget process Budget for costs involving labor and nonlabor categories by object class and major program activity Identify the characteristics of an outcomesoriented justification and critique justifications written by others Collaborate with program managers to track, monitor, and analyze program spending Ensure alignment with the financial plan and apply tools to modify it when appropriate Budget for agency performance based on legislative and OMB requirements Accommodate requirements of the Government Performance and Results Act (GPRA) and the GPRA Modernization Act in the ongoing effort to budget for agency performance The Federal Budget Process in the Age of Performance Budget concepts and terms Budget authority vs. outlays The President s Budget Command for performance The budget cycle and calendar Executive and legislative branch roles The congressional enactment process Performance Budgeting Evolution of budgeting and accounting legislation The role of the GPRA and the GPRA Modernization Act Program assessment in federal agency budget activities Planning, budgeting, analysis, and accountability framework The new era of performance budgeting Managing for results Budget and performance integration Advantages and disadvantages of performance budgeting Developing the Unit Budget Key steps in formulating a unit budget Categorizing costs by object class Assumptions for formulating a unit budget Effective Budget Justifications General requirements for justifications Linking funding to performance Budget submissions to OMB Tips and techniques for writing effective budget justifications Budget Execution GAO s Five Standards for Internal Control Funds distribution and budget execution process Availability of budgetary resources The life cycle of an appropriation Key execution activities Receipt of an appropriation Establishment of a fund balance by Treasury Receipt of an apportionment Types of appropriations Developing the financial plan Allotment and suballotment Commitments and obligations Reimbursable authority Revolving funds The Antideficiency Act Techniques for tracking and controlling funds Monitoring a financial plan Revision of an operating plan Budget execution flexibility Budget analysts Course days $799 Call for info Atlanta, GA Jan 13-15, Baltimore, MD Aug 4-6, Chicago, IL Jul 16-18, Dallas, TX Jun 18-20, Denver, CO Jun 2-4, Las Vegas, NV Jun 4-6, Philadelphia, PA Mar 10-12, San Francisco, CA Aug 20-22, Oct 7-9, Nov 13-15, Nov 25-27, Jan 8-10, Feb 12-14, Feb 26-28, Mar 19-21, Mar 31-Apr 2, Apr 16-18, Apr 28-30, May 19-21, Jun 23-25, Jul 7-9, Jul 23-25, Aug 18-20, Aug 25-27, Sep 10-12, Field of Study: Finance Course Level: Basic group discussion, and class exercises RECOMMENDED FOLLOW-ON COURSE: Appropriations Law Seminar REQUIRED MATERIALS: Students must bring a calculator to class Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 23

26 Budgeting and Performance The Federal Budget Process This course is designed for government and private sector employees new to budgeting responsibilities or those not directly involved in federal budgeting who want an overview of the budget process. Identify the major legislation affecting the federal budget process Track the budget timeline and the three phases of the budget process Identify the roles of the major players in the budget process Explain how agency budget submissions contribute to the President s Budget Outline how agencies use and track their allocated funds List the methods established to audit the use of federal funds Quantify the size and scope of the current President s Budget Identify trends in federal spending during the last 50 years Pertinent budget legislation How agencies get their funds Budget formulation The congressional budget process Budget execution and control Budget reviews and audits The Budget of the United States: facts and figures Budget analysts Budgeting and Accounting: Making the Connection This course is designed for federal budgeting and accounting personnel who need to understand the basic elements of budget preparation, accounting and the use of budgetary authority, and the fiscal performance of activities as reflected in financial statements. The course is also designed for financial managers and auditors who need more accounting and budget information. Make the connection between budgeting and accounting Apply budgeting and accounting terminology appropriately Track budgetary and proprietary accounting transactions through the budget execution process Describe the U.S. Standard General Ledger (USSGL) account structure Relate budget obligations to agency assets, liabilities, and expenses Determine unfunded budget requirements from accounting reports Improve budget estimating with accounting information Linking the budgeting process to the accounting process and budgetary resources to financial requirements The elements of a budget and the resources available to an agency Roles of the Federal Accounting Standards Advisory Board (FASAB) and the Office of Management and Budget (OMB) in agency financial reporting Budgetary and proprietary accounting Using accounting data to guide the budget formulation processes Budget analysts Auditors Course days $649 Call for info Course days $649 Call for info Denver, CO Sep 8-9, Tysons Corner, VA May 14-15, Oct 21-22, Nov 18-19, Dec 9-10, Jan 27-28, Feb 27-28, Apr 21-22, May 29-30, Jun 26-27, Jul 28-29, Aug 25-26, NASBA CPE Credits: 16 Field of Study: Finance Course Level: Overview group discussion, and class exercises RECOMMENDED FOLLOW-ON COURSES: Appropriations Law Seminar Any intermediate-level budgeting course REQUIRED MATERIALS: Students must bring a calculator to class Atlanta, GA Jun 26-27, Baltimore, MD Nov 4-5, Chicago, IL Jul 14-15, Dallas, TX Jun 16-17, Philadelphia, PA Mar 13-14, San Francisco, CA Aug 18-19, Tysons Corner, VA Mar 17-18, Jun 19-20, Oct 7-8, Dec 2-3, Dec 12-13, Jan 30-31, Feb 27-28, Apr 7-8, Apr 14-15, May 5-6, Jun 2-3, Jun 9-10, Jul 21-22, Jul 28-29, Aug 11-12, Sep 3-4, Sep 18-19, NASBA CPE Credits: 16 Field of Study: Accounting (Governmental) and Finance Course Level: Basic group discussion, and class exercises RECOMMENDED FOLLOW-ON COURSES: Budget Execution Budget Formulation Preparing Federal Financial Statements Using the U.S. Standard General Ledger REQUIRED MATERIALS: Students must bring a calculator to class 24 Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

27 Budgeting and Performance Budget Estimating Using Microsoft Excel This course is designed for budget and program analysts, as well as financial resource professionals, who want to accelerate their productivity using Microsoft Excel software to estimate and present budget needs for any program. NOTE: Prior to registering for this course, visit our course page online to complete a brief Excel self-assessment. Navigate the Excel 2007 ribbon Build a complete budget workbook using Excel, with account worksheets linked into a summary worksheet Apply numerous Excel shortcuts to improve your productivity Link budget data into Microsoft PowerPoint and Word documents Improve worksheet design using formulas, such as =IF, =VLOOKUP, and Conditional Formatting Create charts and graphs for budget presentations Insert budget trendlines and perform simple regression Prepare budget estimates using the Analogy, Complete Enumeration, Parametric, and Extrapolation techniques Link together cells, worksheets, and workbooks Protect worksheets and cells from unauthorized access Design and produce a representative budget from a case study Federal budget process and concepts Budget basics, including OMB Circular A-11 Variance analysis Using Excel functions and formulas Budget estimating techniques Excel charting and graphing basics Linking, managing, auditing, and protecting workbooks and worksheets Budget analysts Decision Support for Financial Managers This course provides participants with the foundational knowledge and skills needed to recognize an issue in their environment and translate both the empirical and qualitative data into well-constructed courses of action. Students will learn how to identify both financial and non-financial factors associated with each alternative, and will utilize analytical tools to provide evidence-based recommendations to the decision maker. Participants will learn to apply analytical tools through a series of individual exercises as well as in a capstone case analysis that will generate a decision support package. In addition, participants will apply the knowledge presented in the course through interactive case studies to strengthen their understanding of decision support fundamentals. Learning Objectives Develop a foundational understanding of evidence based decision support Formulate the correct decision problem Identify the objectives of your decision Develop alternatives that fit the decision problem Apply qualitative and quantitative techniques to support a decision Identify and mitigate risks associated with decision support analysis Communicate recommendations effectively Course Topics Include Importance of decision support in today s environment Decision problem definition Selection of decision problem alternatives Tradeoffs among decision problem alternatives Brainstorming, Fishbone Diagrams and SWOT Analysis Incorporation of risk and uncertainty into the decision making process Financial decision support tools Crafting and presenting recommendations Budget analysts Management and program analysts Course days $799 Call for info Course days $799 Call for info Tysons Corner, VA Aug 20-22, Oct 16-18, Jan 8-10, Mar 10-12, Apr 16-18, May 28-30, Jun 23-25, Jul 28-30, Sep 8-10, Field of Study: Finance Course Level: Basic group discussion, and class exercises. Approximately 75% of class time involves using Excel. Course includes computer use SUGGESTED PREREQUISITE: Basic knowledge of Microsoft Excel terminology and familiarity with formatting, charting, and mathematical functions RECOMMENDED FOLLOW-ON COURSES: Program and Budget Analysis Using Microsoft Excel Any intermediate-level budgeting course Feb 5-7, Jun 2-4, Sep 3-5, NASBA CPE CREDITS: 24 Field of Study: Finance Level: Basic course FORMAT: Lecture, group discussion, case studies, and class exercises. RECOMMENDED FOLLOW- ON COURSE: Program and Budget Analysis Using Microsoft Excel Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 25

28 Budgeting and Performance Army PPBES Workshop This course is designed for Army financial, program and project, resource, and management professionals who need to understand the essential elements, procedures, and rules governing the development of budgets within the Department of the Army (Planning, Programming, Budgeting, and Execution System [PPBES]). PPBE Workshop: Defense Planning, Programming, Budgeting, and Execution This course is designed for financial, program, resource, and management professionals who need to understand the essential elements, procedures, and rules governing the development of programs and budgets within the Department of Defense (DoD). Explain the roles and relationships of the building blocks of the Planning, Programming, Budgeting, and Execution process Participate in the development, justification, and review of the services program and budget submissions Identify the key players and the purpose, content, and timing of key PPBES events and documents Outline the congressional enactment process and explain its influence on PPBES Explain the basic elements of DoD budget execution Understand the relationship between budget timetables and the funding requirements for a representative DoD acquisition program PPBES terms, policies, and building blocks Planning, programming, and budgeting Congress and budget enactment Budget execution Systems acquisition overview Budget analysts Explain the roles and relationships of the building blocks of the Planning, Programming, Budgeting, and Execution (PPBE) process Participate in the development, justification, and review of the services program and budget submissions Identify the key players and the purpose, content, and timing of key PPBE events and documents Outline the congressional enactment process and explain its influence on PPBE Explain the basic elements of DoD budget execution, including appropriation life cycle, funding policies, reprogramming, reimbursables and working capital funds Understand the steps in developing and acquiring a major weapon system and the relationship between budget timetables and the funding requirements for a representative DoD acquisition program PPBE terms, policies, and building blocks Planning, programming, and budgeting Congress and budget enactment Budget execution Systems acquisition overview Budget analysts Course days $1,069 Call for info Course days $799 Call for info Atlanta, GA Mar 24-28, Huntsville, AL May 12-16, Mar 31-Apr 4, Jun 2-6, Sep 15-19, NASBA CPE Credits: 40 Field of Study: Social Environment of Business Suggested Prerequisite: At least 3 months working in the Army financial management environment group discussion, class exercises, and case studies RECOMMENDED FOLLOW-ON COURSES: Appropriations Law Seminar Any intermediate-level budgeting course Oct 16-18, Jan 13-15, Mar 24-26, May 19-21, Jul 30-Aug 1, Sep 10-12, Field of Study: Social Environment of Business Suggested Prerequisite: At least 3 months working in the Defense financial management environment group discussion, class exercises, and case studies REQUIRED MATERIALS: Students must bring a calculator to class 26 Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

29 Budgeting and Performance Budget Formulation This course is designed for budget analysts and financial resource professionals who help prepare budget submissions and compile cost data and other information contributing to decisions about future program activities, funding, and budget strategies. Define and use key budget terms Use the OMB Circular A-11 in the development of unit budgets Identify key financial management legislation affecting budget formulation Outline the agency budget formulation process Locate the major sources of budget formulation guidance Formulate a unit budget Determine unit budget requirements that reflect program missions and strategic plans Use best practices to create written budget justifications Locate guidance on budgeting for capital assets Integrate performance budgeting into your agency s budget formulation process Current laws, regulations, and guidance affecting the budget formulation process The agency budget formulation process Step-by-step instruction on formulating a unit budget Calculating employee needs and costs Types of budgets Budget formulation in a performance oriented environment Budget analysts Budget Justification: Effective Preparation and Submission This course is designed for budget resource professionals, program managers, program support personnel, and anyone involved in justifying or defending budget requests. This is an important course for those who need to support their budgeting efforts with skillful writing. Define the role of the budget in accomplishing your organization s mission Comply with OMB and agency guidance on budget justification submissions Integrate program performance goals into resource requests Identify the characteristics of effective budget justifications and incorporate them into your own program s justifications Organize your thoughts into a key message and supporting ideas Structure a justification by keeping the needs of the audience in mind Perform substantive and line editing on a justification Budget basics Budget justification requirements Budget justifications in an era of reform Techniques for crafting an effective budget justification The writing process The editing process Budget analysts Course days $799 Call for info Course days $799 Call for info Tysons Corner, VA Jul 30-Aug 1, Oct 7-9, Dec 4-6, Jan 13-15, Apr 23-25, May 7-9, Aug 20-22, Field of Study: Finance Suggested Prerequisites: The Federal Budget Process or Budget Analyst s Essential Guide to Formulation, Justification, and Execution Appropriations Law Seminar group discussion, and class exercises RECOMMENDED FOLLOW-ON COURSES: Any intermediate-level budgeting course Capital Asset Planning and Justification Using OMB Criteria REQUIRED MATERIALS: Students must bring a calculator to class Jan 27-29, Jun 11-13, Aug 25-27, Field of Study: Communications Suggested Prerequisite: The Federal Budget Process or Federal Financial Management Overview group discussion, and in-class exercises RECOMMENDED FOLLOW-ON COURSE: Any intermediate-level budgeting course Participants will receive a copy of Plain Language in Government Writing: A Step-by-Step Guide by Judith Gillespie Meyers, Ph.D Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 27

30 Budgeting and Performance Budget Execution This course is designed for federal employees who participate in their organizations budget execution processes and need to become familiar with the principles, laws, and procedures affiliated with proper budget execution. Identify congressional legislation affecting an agency s operating and spending plans Identify key financial management legislation affecting budget execution Outline the major execution steps Discuss budget execution in terms of legal availability of funds with respect to purpose, time, and amount Identify potential Antideficiency Act (ADA) violations List accounting and financial reporting requirements, processes, and sources of guidance Track and control a financial, operating, or spending plan Identify practical tools and techniques for modifying a financial, operating, or spending plan Analyze actual vs. planned figures to evaluate year-to-date performance Discuss how the strategic planning process drives budget execution The congressional budget and enactment process Funds control and appropriations law Financial accounting and reporting Preparing, monitoring, tracking and modifying operating plans Executing the budget Budget analysts Course days $799 Call for info Program and Budget Analysis Using Microsoft Excel This course is designed for all program and financial management personnel who want to learn about many of the data analysis tools available in Excel to aid in creating more compelling analyses of their programs. NOTE: Prior to registering for this course, visit our course page online to complete a brief Excel self-assessment. Navigate the Excel ribbon Query databases using the Filter tool and the Advanced Filter tool Aggregate and display different attributes of a data set using the PivotTable Use Excel s Descriptive Statistics tool to calculate statistical measures of central tendency, variation, and shape Use the Histogram tool to organize your data and create a frequency distribution Perform graphical analysis of data Use the Rank and Percentile tool to calculate a data item s rank and percentile ranking Use time series data and Excel s trendline function to forecast future budgets, costs, and workloads Learn which trendline (linear, polynomial, logarithmic, or exponential) is the best to use based on R 2 Identify cost drivers using Excel s Correlation tool Develop simple linear and multiple linear regression models to develop forecasts and predictive equations using Excel s Regression tool Analyzing data sets with Filter, Advanced Filter, Pivot Table, and percentile ranks The meaning of measures of central tendency and variation The Normal Distribution and Z-scores Time-series analysis and forecasting Choosing the correct trendline Correlation analysis: analyzing cost and performance Regression techniques, both single and multiple x equations Budget analysts Course days $969 Call for info Jan 8-10, Mar 3-5, Apr 28-30, Jun 16-18, Jul 14-16, Aug 13-15, Sep 3-5, Sep 29-Oct 1, Field of Study: Finance Suggested Prerequisite: The Federal Budget Process or Budgeting and Accounting: Making the Connection or Federal Financial Management Overview group discussion, and class exercises RECOMMENDED FOLLOW-ON COURSES: Appropriations Law Seminar Any intermediate-level budgeting course REQUIRED MATERIALS: Students must bring a calculator to class Atlanta, GA Jan 6-9, Denver, CO Aug 18-21, Huntsville, AL Mar 24-27, Tysons Corner, VA Dec 3-6, Aug 11-14, Oct 22-25, Nov 12-15, Jan 13-16, Feb 10-13, Apr 7-10, May 12-15, Jun 16-19, Jul 14-17, Sep 15-18, NASBA CPE Credits: 32 Field of Study: Finance Course Includes Computer Use Suggested Prerequisites: Budget Estimating Using Microsoft Excel or equivalent Excel experience Any intermediate-level budgeting course 28 Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

31 Budgeting and Performance Data Analysis for Financial Managers Using Microsoft Excel This course is designed for federal financial management personnel including budget analysts, management analysts, or consultants who need to support managerial decision-making through the analysis of financial data. NOTE: Prior to registering for this course, visit our course page online to complete a brief Excel self-assessment. Participants should have at least an intermediate working knowledge of Excel, and some work experience in budget or financial analysis. Individuals who don t have this experience with Excel are encouraged to take Budget Estimating Using Microsoft Excel and/or Program and Budget Analysis Using Microsoft Excel first. Perform basic statistical validity calculations Calculate cost, labor hour, and project schedule variances, and forecast projects final costs and completion times, using Excel Use Excel s financial functions to calculate the amounts, rates, and time necessary to achieve financial goals or meet financial requirements Calculate the financial value of a project or proposal and select among alternatives using basic measures such as Net Benefit (NB), Present Value (PV), Net Present Value (NPV), and the Internal Rate of Return (IRR) Calculate breakeven points and/or required volumes via graphical analysis, algebra, and Excel s Goal Seek tool to achieve financial goals Utilize Excel s Data Table and Scenario Manager tools to display the results of various financial scenarios by altering variables Utilize Excel s Solver tool to create optimal job and supply or supplier assignments, given constraints Analyze and conduct waiting line and Monte Carlo simulations Excel s Data Tables Excel s Scenario Manager Excel s Goal Seek Excel s Solver Excel s Financial Functions Cost and Labor Variance analysis Earned Value Management Return on Investment and Net Present Value Intentional Circular References Queuing theory and Monte Carlo simulation Linear Programming Budget analysts Course days $969 Call for info Performance Budgeting This course is designed for budget and program analysts, accountants, financial managers, goal leaders, performance improvement officers, chief operating officers, and others tasked with integrating budget, financial, and performance information within their organizations. Identify laws and current policies that shape performance budgeting in public sector entities Explain how planning and reporting documents (e.g., strategic plans, performance plans, performance reports, financial statements, capital planning documents, workforce restructuring plans) support the development of the performance budget Differentiate between traditional and performance-based budget structures Describe and apply techniques for integrating budget and performance information Examine various analysis tools (e.g., cost-benefit) that are used in building a performance-based budgetary framework Fiscal stewardship, performance improvement, and analytical frameworks Legislative and regulatory guidance that drives performance-based budgeting Traditional and performance-based budgetary structures Interrelationships between key budgetary, financial, and nonfinancial data, documents, and reports Performance and budget integration theories Performance evaluative and analytical tools Performance reporting requirements Program analysts Budget analysts Course days $649 Call for info Nov 4-7, Feb 24-27, May 5-8, Aug 18-21, NASBA CPE Credits: 32 Field of Study: Finance Suggested Prerequisites: Program and Budget Analysis Using Microsoft Excel Budget Estimating Using Microsoft Excel group discussion, and class exercises. Approximately 85% of class time involves using Excel. Course Includes Computer Use Nov 25-26, NASBA CPE Credits: 16 Field of Study: Finance Suggested Prerequisite: The Federal Budget Process group discussion, and class exercises RECOMMENDED FOLLOW-ON COURSEs: Data Analysis For Financial Managers Using Microsoft Excel Using Performance Metrics to Improve Program Effectiveness Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 29

32 Budgeting and Performance Integrating Performance Management and Performance Budgeting This course is designed for those involved in the federal planning process, financial management, and program communities who have responsibilities in the President s Budget formulation, justification and defense cycles, performance planning and strategic management processes, and program management. The course is focused on improving program performance and the overall effectiveness of the President s Budget process. Understand performance-based budgeting as an integral part of the President s Budget process and its relationship to performance management Use financial and programmatic data to analyze and support the agency performance budget Analyze the impact of appropriations received on agency programs, performance outputs, and results Construct action plans to implement appropriation changes and evaluate program outcomes Develop agency-wide budget priorities based on the agency strategic plan, and evaluate program outcomes Compare long-term outcome goals and annual performance goals to agency program performance Analyze the impact of appropriations on agency performance outputs and results Review of President s Budget priorities and requirements Analysis of changes to the President s Budget request Performance planning processes and analysis of existing performance measures Performance outputs and results Budget analysts Using Performance Metrics to Improve Program Effectiveness This course is designed for members of the federal management, planning, and budgeting community who are responsible for formulating budgets, or for performance planning or management, and who wish to improve program effectiveness and efficiency. Understand the requirements for performance measurement and explain why it is important Explain the foundation of performance measurement Discuss the keys to a successful performance measurement and critical management practices Use performance measurement terminology appropriately Apply tools for developing strategies, performance goals, and measures Describe methodologies for aligning performance measures with strategic goals and agency long-term performance goals, processes, and resources Understand the principles of verifying and validating performance data Discuss performance monitoring and reporting practices and using performance information to make decisions Explain the importance of program evaluations and how they can be used to improve programs Why performance measurement is important and recent initiatives Foundation for implementing and using successful performance measurement systems Using performance measures to monitor, manage, report, and make decisions Ensuring data credibility and the accuracy and reliability of data Evaluating programs to identify and resolve performance gaps Budget analysts Course days $799 Call for info Course days $799 Call for info Feb 3-5, May 5-7, Jul 21-23, Sep 15-17, Field of Study: Finance Suggested Prerequisite: Budget Analyst s Essential Guide to Formulation, Justification, and Execution or Budget Formulation group discussion, and class exercises RECOMMENDED FOLLOW-ON COURSES: Program and Budget Analysis Using Microsoft Excel Data Analysis for Financial Managers Using Microsoft Excel Dec 11-13, Mar 5-7, Jun 9-11, Aug 4-6, Field of Study: Management Advisory Services Suggested Prerequisites: Federal Financial Management Overview Budget Analyst s Essential Guide to Formulation, Justification, and Execution Budget Justification: Effective Preparation and Submission Performance Budgeting group discussion, and class exercises RECOMMENDED FOLLOW-ON COURSES: Integrating Performance Management and Performance Budgeting Performance Auditing 30 Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

33 Budgeting and Performance Capital Asset Planning and Justification Using OMB Criteria This course is designed for all agency professionals involved with capital asset investments using Exhibits 300A and B for information technology(it) investments and OMB instructions for non- IT investments. For those involved in information technology, the course also includes portfolio analysis of information technology investments documented in Exhibit 53. This course integrates current guidance with progressive performance management processes including business case development to ensure compliance and optimization of the capital programming/ budgeting process. Interpret OMB guidance for completing Circular A-11 Exhibits 53 and 300 for IT investments and instructions for non-it investments Program capital investments in accordance with federal legislation Identify the key steps in capital planning and investment control process Relate proposed capital investments to your organization s strategic goals and objectives Conduct an appropriate benefit-cost analysis Identify and mitigate project risks Determine the appropriate funding strategy for a capital asset Understand the use of earned value data to monitor and control projects effectively Capital planning and programming overview Financing considerations (such as full vs. incremental funding, life cycle costing elements, account structure, and breaking projects into useful components or modules appropriations) Investment description and justification Performance goals and project management Alternative analysis Risk assessment and mitigation Federal Enterprise Architecture Acquisition strategy Budget analysts Preparation and Analysis of the SF 133 This course is designed for individuals with a general knowledge of budgetary accounts who are engaged in preparing, reviewing, or analyzing the SF 133: Report on Budget Execution and Budgetary Resources. Explain the purpose, uses, and components of the SF 133 Relate and tie the SF 133 to the SF 132, financial statements, budget reports, and the U.S. Standard General Ledger Prepare the SF 133 from agency data for direct and reimbursable authority using a crosswalk Analyze SF 133 data to support decision making Use data to respond to OMB and Department of the Treasury inquiries Describe the impact of unreliable data and determine actions to take with it Line-by-line discussion and preparation Assuring data reliability Reporting to the Department of the Treasury (FACTS II) Relationship to the SF 132 Analyzing the SF 133 Budget analysts Course days $799 Call for info Course days $649 Call for info Tysons Corner, VA Apr 23-25, Dec 4-6, Mar 19-21, Jun 4-6, Jul 30-Aug 1, Field of Study: Finance Course Level: Advanced PDU Credits: 21 group discussion, class exercises, and case studies REQUIRED MATERIALS: Students must bring a calculator to class Tysons Corner, VA Apr 21-22, Oct 28-29, Nov 25-26, Jan 27-28, Mar 3-4, Jun 16-17, Aug 18-19, NASBA CPE Credits: 16 Field of Study: Accounting (Governmental) Course Level: Basic group discussion, and class exercises RECOMMENDED FOLLOW-ON COURSE: U.S. Standard General Ledger: Practical Applications REQUIRED MATERIALS: Students must bring a calculator to class Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 31

34 Budgeting and Performance New! Cost-Benefit Analysis Using Microsoft Excel This course is designed for individuals who want to understand and apply cost-benefit analysis to support decision making in their organizations. Cost-benefit analysis is used by governments and other organizations to evaluate the desirability of a given policy or to justify the allocation of scarce financial resources to attain an established performance goal. Cost-benefit analysis also provides a portable, scalable model for organizing facts, assumptions, estimates, and findings in support of complex decisions. In addition the course introduces concepts that are applicable to selecting optimal decisions through the use of trade-off analysis. In the course, financial and program staff such as budget and program analysts, as well as project managers and contracting personnel, will learn to conduct accurate cost-benefit analyses and thereby identifying choices that increase public welfare and improve efficiency. Note: Participants should have a working knowledge of Microsoft Excel. learning objectives: Select measurement(s) and measure all cost benefit elements Forecast cost and benefits over a relevant time period Convert all costs and benefits into a common currency Apply a discount rate Calculate net present value of project net benefits Perform sensitivity analysis Evaluate alternatives and select the best value option based on costs and benefits Incorporate risk (uncertainty) in calculating costs and benefits Utilize Microsoft Excel tools to facilitate compilation and analysis of cost / benefit elements Reference applicable OMB Guidance and Executive Orders COURSE TOPICS INCLUDE: Fundamentals of cost-benefit analysis including terms and principles Definitions of cost behavior and cost type Establishing overhead rates Measuring benefits Utilizing present value analysis Evaluating net benefit computations by varying benefit and/or cost assumptions Selected Microsoft Excel tools and functions Program Analysts Budget Analysts Financial Managers Instructor-led Live Classroom Course days $799 Call for info Program Evaluation for Improved Decision-Making This course provides program managers and those involved with performance with an understanding of the importance of, and requirements for. evaluating programs as a basis for making good decisions. It provides evaluation models and tools for making point-in-time and ongoing evaluations including problem identification and resolution, data gathering and decision making techniques; risk assessment and mitigation, and cost-benefit and trade-off analysis. Learning Objectives: Analyze and take action to resolve program problems and concerns Critique strengths and weakness of evaluations conducted by others Select data sources, and data collection and analysis techniques to be used for a program evaluation Discuss and use at least ten qualitative and quantitative tools in program situations Evaluate program risk and develop plans or take action to mitigate the identified risks Structure a cost-benefit analysis for program decision making Make a decision using a trade-off analysis New! The evaluation process Problem identification Problem solving pitfalls Creative thinking techniques Program evaluation approaches Program evaluation planning Data gathering techniques Organizing and presenting data Using statistics Decision making Qualitative decision making Quantitative decision making Behavioral aspects of decisions The nature of risk Risk mitigation process Risk reassessment Cost-benefit analysis Trade-off analysis Management and Program Analysts Budget Analysts Financial Managers Instructor-led Live Classroom Course days $799 Call for info Tysons Corner, VA Jun 9-11, Nov 20-22, Mar 26-28, Sep 3-5, Field of Study: Finance group discussion, case study, and class exercises. Approximately 60% of class time involves using Excel. Feb 19-21, May 7-9, Aug 27-29, NASBA CPE CREDITS: 24 Field of Study: Management Advisory Services group discussion, and class exercises 32 Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

35 Budgeting and Performance Focus on Analysis Financial managers support their organizations by providing leaders with the crucial information they need to make the best decisions for the organization. Management Concepts offers a selection of financial management analysis courses to help you develop the skills you need to turn data into evidence-based recommendations for decision-makers. Budget Estimating Using Microsoft Excel (p. 25) Cost-Benefit Analysis Using Microsoft Excel (p. 32) Data Analysis for Financial Managers Using Microsoft Excel (p. 29) Decision Support for Financial Managers (p. 25) Program and Budget Analysis Using Microsoft Excel (p. 28) Program Evaluation for Improved Decision-Making (p. 32) Full descriptions for each of these courses can be found in the Budgeting & Performance section. Get the Recognition You Deserve: Prepare for Your Professional Certification Earning a professional certification improves your credentials with staff and clients, distinguishes you from your peers, and enhances your career advancement opportunities. Management Concepts proudly supports professional certifications through preparatory courses (available for open enrollment or group onsite delivery) to help you build the confidence you need to sit for the required exams. Our expert instructors bring real world experience to the classroom to help you advance your knowledge within your field of study and prepare you for your certification. Certified Government Financial Manager (CGFM) Governmental Environment (p. 66), 1 day, 8 CPEs Governmental Accounting, Financial Reporting and Budgeting (p. 67), 3 days, 24 CPEs Governmental Financial Management and Control (p. 67), 2 days, 16 CPEs Certified Internal Auditor (CIA ) Certified Internal Auditor (CIA ) Preparatory Course (p. 68), 5 days, 40 CPEs Certified Government Audit Professional (CGAP ) Certified Government Auditing Professional (CGAP ) Preparatory Course (p. 69), 3 days, 24 CPEs Project Management Professional (PMP ) PMP Exam Express: Certification Preparation, 5 days, 40 CPEs Visit for more information. Agile Certified Practitioner (PMI-ACP ) Preparing for the PMI Agile Certified Practitioner (PMI-ACP ) Exam, 3 days, 24 CPEs Visit for more information. For more information on our professional certification preparatory courses, please contact us at Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 33

36 Internal Control Follow the latest guidance from OMB and GAO to improve the effectiveness of internal controls. As a result, reduce the risk of waste, fraud, and mismanagement; support accountability initiatives; and enhance the efficiency of your organization s processes. Training Courses Overview Basic INTERMEDIATE Overview of Internal Control Guidance Internal Controls: Meeting Federal Requirements for Accountability Internal Control over Financial Reporting Internal Control Course Calendar All courses, except those designated below, will be held in. Our classes are conveniently accessible by Metro. Courses oct NOV dec jan feb mar apr may jun jul aug sep Internal Control over Financial Reporting, p. 36 Nov Mar May 5-7 Jul Internal Controls: Meeting Federal Requirements for Accountability, p. 35 Oct TC Dec 4-6 Jan 8-10 Feb Mar 3-5 Apr 9-11 Apr Jun 2-4 TC Jun 9-11 Jul 9-11 Jul D Aug 4-6 Sep 8-10 Overview of Internal Control Guidance, p. 36 Oct 21 Feb 10 Apr 24 Aug 8 D - Denver, CO TC - Tysons Corner, VA 34 Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

37 internal CONTROL Internal Controls: Meeting Federal Requirements for Accountability This course demonstrates how internal control is an integral part of every aspect of management through explaining what internal controls are (the organization, policies, and procedures of an agency) and how good controls are necessary to effectively and efficiently carry out the agency mission at all levels and in all operations. It is designed for program and project managers, supervisors, and staff in all disciplines and at all levels, including internal review staff. It is essential for internal control program administrators and coordinators, assessable-unit managers, and anyone involved in the annual assessment of internal controls required by the Integrity Act (FMFIA). This course provides a strong foundation in how to build and assess controls, and to reduce the risk of waste, fraud, and mismanagement. Understand how internal control is an integral part of everyday work Review and test internal controls, and identify vulnerabilities Determine the cause of control weaknesses Improve the internal controls in any type of organization Conduct a risk assessment Apply the GAO Internal Control Standards Successfully organize the internal control assessment process Identify an organization s assessable units Develop annual statements of assurance as required by law The latest internal control guidance, including OMB Circular A-123 and its appendices Understanding internal controls, the benefits of an effective internal control system, and the role of federal managers in the internal control process The impact of accountability initiatives on federal internal control practices required by the Federal Managers Financial Integrity Act (FMFIA) The key elements of a system of internal control Applying the concept of controls in any environment and any type of organization Identifying, assessing, and managing risks Corrective action plans and reviews The Integrity Act Report and reporting on internal controls Auditors Course days $799 Call for info Denver, CO Jul 14-16, Tysons Corner, VA Oct 28-30, Jun 2-4, Dec 4-6, Jan 8-10, Feb 10-12, Mar 3-5, Apr 9-11, Apr 28-30, Jun 9-11, Jul 9-11, Aug 4-6, Sep 8-10, Field of Study: Auditing Course Level: Basic group discussion, class exercises, and case studies RECOMMENDED FOLLOW-ON COURSES: Auditing Fundamentals in the Federal Environment Internal Control over Financial Reporting Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 35

38 internal CONTROL Overview of Internal Control Guidance This course is designed for anyone who wants to gain a general understanding of internal control: what internal controls are, the role they play in risk management and in effective and efficient mission accomplishment, and the Integrity Act requirements for agency heads to annually assess and report on the status of internal control. NOTE: This course is an overview of the 3-day course Internal Controls: Meeting Federal Requirements for Accountability. Individuals preparing to implement the requirements of the Integrity Act and OMB Circular A-123 should attend the 3-day course. We do not recommend enrolling in both courses. Learning Objectives: Summarize the need for internal control in all aspects of management Describe the process for identifying risks Identify risks and controls in an environment emphasizing transparency and accountability List the major components of internal control and describe how they fit together Identify control deficiencies Latest GAO and OMB internal control guidance What controls are, why they are important, and what happens when they fail Identifying and evaluating risks Key elements of a control system in any type of organization The annual Statements of Assurance required by law Internal Control over Financial Reporting This course is designed for Chief Financial Officer (CFO) staff, auditors, and contractors involved in implementing the requirement for Internal Control over Financial Reporting (ICOFR) per OMB Circular A-123, Appendix A, as well as any agency, program, or process managers employed by departments or agencies required to implement OMB A-1123, Appendix A. Prior experience with or knowledge of internal controls and federal financial statements is recommended. Understand and apply a structured and systematic approach to ICOFR Define and explain the relevant terminology, concepts, and requirements Identify the roles and responsibilities of the participants in the ICOFR process Explain relationships between the key programmatic and financial stakeholders Implement an ICOFR program Prepare a documented and supported Statement of Assurance on Internal Control over Financial Reporting Coordinate ICOFR requirements with performance and accountability reporting and other related requirements Environment of accountability Terminology, concepts, and requirements of internal controls and ICOFR Roles and responsibilities of participants in the ICOFR process 5 steps in an ICOFR process: Planning Evaluating controls at the entity level Evaluating controls at the process level Testing controls at the transaction level Concluding, reporting, and correcting deficiencies and weaknesses Auditors Course day $429 Call for info Course days $799 Call for info Oct 21, Feb 10, Apr 24, Aug 8, NASBA CPE Credits: 8 Field of Study: Auditing Course Level: Overview group discussion, and class exercises Nov 25-27, Mar 10-12, May 5-7, Jul 14-16, Field of Study: Auditing Suggested Prerequisite: Preparing Federal Financial Statements Using the U.S. Standard General Ledger group discussion, and class exercises RECOMMENDED FOLLOW-ON COURSE: Federal Financial Statement Audits 36 Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

39 Appropriations Law Knowing the legal use of appropriated funds is the cornerstone to sound financial management. Civilian and Defense personnel will benefit equally from these timely offerings focusing on the most recent developments in appropriations law. Training Courses Basic update INTERMEDIATE Appropriations Law Seminar Appropriations Law Refresher and Update DoD Fiscal Law Online Refresher USACE Fiscal Law Online Refresher The Antideficiency Act Appropriations Law for Business Operations in Government Fiscal Law in DoD Appropriations Law Course Calendar All courses, except those designated below, will be held in. Our classes are conveniently accessible by Metro. Courses oct NOV dec jan feb mar apr may jun jul aug sep The Antideficiency Act, p. 40 Oct Mar Jun 5-6 D Jun Aug Appropriations Law for Business Operations in Government, p. 39 Nov Mar Jun Aug Appropriations Law Refresher and Update, p. 39 Nov Mar May TC Appropriations Law Seminar, p. 38 Oct 7-10 Oct Oct Oct 29-Nov 1 Nov Dec 3-6 TC Dec 3-6 Dec 9-12 Jan 6-9 Jan Jan SD Jan TC Feb 3-6 Feb B Feb Feb A Mar 3-6 D Mar Mar DA Mar Mar SA Mar TC Apr 1-4 Apr 7-10 Apr 8-11 HO Apr Apr SF Apr LV Apr 28-May 1 BO Apr 29-May 2 D May 6-9 May May May K May TC Jun D Jun Jun 2-5 Jun 3-6 HE Jun 9-12 Jun Jul Sep Jul 7-10 Jul SE Jul TC Jul P Jul Jul 29-Aug 1 Aug 5-8 O Aug Aug C Aug TC Aug Sep 2-5 Sep 8-11 TC Sep Sep Sep 29-Oct 2 TC DoD Fiscal Law Online Refresher, p. 41 Self-Study Online Fiscal Law in DoD, p. 40 Oct Feb Apr Aug USACE Fiscal Law Online Refresher, p. 41 Self-Study Online A - Atlanta, GA B - Baltimore, MD BO - Boston, MA c - Chicago, IL DA - Dallas, TX D - Denver, CO HE - Heidelberg, Germany HO - Honolulu, HI H - Huntsville, AL K - Kansas City, KS LV - Las Vegas, NV O - Orlando, FL P - Philadelphia, PA SA - San Antonio, TX SD - San Diego, CA SF - San Francisco, CA SE - Seattle, WA TC - Tysons Corner, VA Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 37

40 Appropriations law CP-11 Mandatory Course Appropriations Law Seminar This course is designed for everyone who deals with money in the federal government, including budget analysts, accountants, auditors, contracting officers, purchase card holders and approving managers, certifying officers, program managers, and attorneys. FREE! Participants receive an ebook copy of GAO s Principles of Federal Appropriations Law (the Red Book), including the GAO Annual Update and complete Index and Table of Authorities. Learning Objectives: Determine the legal availability of appropriations (including food, gifts, awards, taxes, and clothing) as to purpose, time, and amount Promote the legal obligation of funds Ensure that obligations are charged to the correct fund sources Avoid violations of the Antideficiency Act (ADA) Avoid negative audit and congressional reports Avoid spending personal money to correct errors as a certifying officer or purchase card holder Identify the sources and other basics of appropriations law Describe the correct course of action when funds need to be reprogrammed or transferred, or when laws are in conflict or unclear Appropriations Law Basics Sources of appropriations law How an office gets money Flexibilities and limitations in the use of appropriations Appropriation acts compared with authorization acts Does the budget matter? Reprogramming What to do when more than one appropriation or fund is available How long legal provisions are in effect How to clarify unclear laws Appropriations Available as to Purpose The Purpose Law and necessary expense doctrine Attendance at meetings and conventions Entertainment, food, and recreation Gifts, awards, and mementos distributed by the agency Insurance Membership fees Job qualification expenses Wearing apparel Medical expenses Business cards Office decorations State and local taxes Telephone services Appropriations Available as to Time How to decide which fiscal year to charge The bona fide needs rule Contract modifications and amendments Prohibition on payments in advance End of year spending rules Appropriations Available as to Amount The Antideficiency Act (ADA) Penalties for over-obligating or over-expending Gifts and donations to the government and employees Miscellaneous Receipts Statute and related augmentation issues Other Appropriations Law Issues What constitutes a legal obligation Criteria for recording obligations, including contracts, salaries, and grants Continuing resolutions Liability and relief of accountable officials Applying appropriations law principles to interagency transactions (reimbursables) Auditors Budget analysts Program managers and analysts Course days $969 Call for info Atlanta, GA Feb 24-27, Baltimore, MD Feb 11-14, Boston, MA Apr 28-May 1, Chicago, IL Aug 11-14, Dallas, TX Mar 17-20, Denver, CO Mar 3-6, Apr 29-May 2, Heidelberg, Germany Jun 3-6, Honolulu, HI Apr 8-11, Kansas City, KS May 19-22, Las Vegas, NV Apr 22-25, Orlando, FL Aug 5-8, Philadelphia, PA Jul 21-24, San Antonio, TX Mar 24-27, San Diego, CA Jan 27-30, San Francisco, CA Apr 14-17, Seattle, WA Jul 14-17, Tysons Corner, VA Dec 3-6, Jan 27-30, Mar 24-27, May 19-22, Jul 15-18, Aug 18-21, Sep 8-11, Sep 29-Oct 2, Oct 7-10, Oct 15-18, Oct 22-25, Oct 29-Nov 1, Nov 12-15, Dec 3-6, Dec 9-12, Jan 6-9, Jan 13-16, Feb 3-6, Feb 24-27, Mar 10-13, Mar 18-21, Apr 1-4, Apr 7-10, Apr 14-17, May 6-9, May 13-16, May 19-22, Jun 2-5, Jun 9-12, Jun 23-26, Jul 7-10, Jul 22-25, Jul 29-Aug 1, Aug 11-14, Aug 25-28, Sep 2-5, Sep 15-18, Sep 22-25, NASBA CPE Credits: 32 Field of Study: Business Law Course Level: Basic group discussion, and case studies 38 Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

41 Appropriations law Appropriations Law Refresher and Update This course is designed for everyone who attended the Appropriations Law Seminar more than three years ago. This course covers the latest changes in the GAO s Principles of Federal Appropriations Law (Red Book) to help you understand recent appropriations law case rulings. It also introduces powerful research tools and Internet resources. NOTE: This course is a refresher and update, not a substitute for the Appropriations Law Seminar. Learning Objectives: Recognize and apply changes to appropriations law since you took the Appropriations Law Seminar. Examples include: Latitude for serving food and refreshments Personal qualification expenses and credit monitoring services New decisions about gifts and contests Personal services equipment in the office such as refrigerators, microwaves, and coffeemakers Antideficiency Act (ADA) reporting requirements Lobbying Contracts for severable services Obligation of grants Review of legal framework and research areas Purpose review and update Time and amount review and update Budget analysts Appropriations Law for Business Operations in Government This course is designed for anyone familiar with the basic tenets of appropriations law who deals with interagency transactions (reimbursables and revolving funds) and other government business-like activities (user charges). Course materials include Chapter 12 from Volume 3 of the GAO Principles of Federal Appropriations Law (Red Book) and OMB Circular A-25, User Charges. Describe and apply key financial and legal principles of government interagency transactions Differentiate between services that may or may not be performed as interagency transactions Describe and apply revolving fund characteristics, pricing, and other related issues Determine the legality of and method for charging a user fee Describe and apply intragovernmental business rules Describe and apply the account adjustment statute Determine whether business is Economy Act or Non-Economy Act Course Topics Include Appropriations law review Interagency transactions Revolving funds User charges Account adjustments Budget analysts Course days $649 Call for info Course days $649 Call for info Denver, CO Jun 12-13, Tysons Corner, VA May 12-13, Nov 25-26, Mar 13-14, Jun 16-17, Jul 24-25, Sep 18-19, NASBA CPE Credits: 16 Field of Study: Business Law Course Level: Update Suggested Prerequisite: Appropriations Law Seminar group discussion, and case studies Nov 14-15, Mar 10-11, Jun 12-13, Aug 20-21, NASBA CPE Credits: 16 Field of Study: Business Law Suggested Prerequisite: Appropriations Law Seminar or Accounting for Business Operations in Government or equivalent experience group discussion, and case studies Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 39

42 Appropriations law The Antideficiency Act This course is designed for those who deal with funding authority and need to prevent, detect, or investigate Antideficiency Act (ADA) violations. This includes disbursing officers, certifying officers, accountable officials, auditors, budget analysts, accountants, contracting officers, program and project managers, engineers, information systems personnel, and attorneys. This course will help all employees understand the misapplication of appropriations law principles that leads to ADA violations, including improper acceptance of gifts and travel benefits and illegal augmentations to appropriations. Describe the appropriations process and terms surrounding ADA violations Identify ADA violations Apply the provisions of the ADA Describe ADA violations and reporting Recognize exceptions to the ADA Discuss ADA cases applicable to today s appropriations law environment Earmarks, deficiency appropriations, and supplemental appropriations Advance or excess obligations and expenditures Appropriations Augmentation principles Investigating and reporting violations Budget analysts Fiscal Law in DoD This course is designed for budget analysts, accountants, auditors, contracting officers, program and project managers, engineers, information systems personnel, attorneys, and all Departmental Accountable Officials working for or with the Department of Defense (DoD) who need to know the exceptions to and constraints on certification of payments that apply only to the DoD. Identify exceptions, flexibilities, and constraints faced by the DoD with regard to the legal availability of appropriated funds Apply appropriation funding principles to specific appropriations Apply DoD funding principles and obligation rules Apply funding principles and obligation rules to DoD Antideficiency Act (ADA) cases Describe what constitutes a legal obligation Understand the terms under which accountable officers may be granted relief from financial liability Legal availability for proper purpose DoD-specific purpose specifications and areas Official representation funds Legal availability as to time Military construction, including appropriation thresholds, maintenance and repair, funded and unfunded costs, contingency construction, and restoration and replacement of facilities Full funding and multi-year contracts Reimbursable orders, including project orders, Economy Act orders, and Non- Economy Act orders Liability and relief for accountable staff, including purchase card certifications Appropriations law research tools Budget analysts Course days $649 Call for info Course days $649 Call for info Denver, CO Jun 5-6, Oct 24-25, Mar 17-18, Jun 19-20, Aug 18-19, NASBA CPE Credits: 16 Field of Study: Business Law group discussion, and case studies RECOMMENDED FOLLOW-ON COURSES: Internal Controls: Meeting Federal Requirements for Accountability The Federal Budget Process Budget Execution Oct 21-22, Feb 10-11, Apr 10-11, Aug 21-22, NASBA CPE Credits: 16 Field of Study: Business Law Suggested Prerequisite: Appropriations Law Seminar group discussion, and case studies RECOMMENDED FOLLOW-ON COURSEs: PPBE Workshop: Defense Planning, Programming, Budgeting, and Execution Budget Execution 40 Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

43 Appropriations law DoD Fiscal Law Online Refresher This course is designed for personnel who work in the Department of Defense and are periodically required to take a refresher course in fiscal law (also known as appropriations law) or who want to refresh their knowledge of fiscal law. The course introduces powerful research tools and internet resources. LEARNING OBJECTIVES: Identify the sources of: Fiscal Law Department of Defense funding Review key fiscal law terms and concepts Determine the legal availability of appropriations according to the principles of: Purpose Time Amount Identify violations and penalties of the Antideficiency Act (ADA) Determine Accountable Officer s liability COURSE TOPICS INCLUDE: Fiscal law statutory framework Fiscal law resources Key fiscal law terms and concepts Legal availability of funds as to: Purpose Time Amount DoD fiscal law exceptions Agency-specific guidance The Antideficiency Act (ADA) Other fiscal law considerations, including Accountable Officer s liability COURSE FEATURES: Scenario-based exercises Web links and source documents for on-thejob reference Challenge questions that reinforce learning Can be completed in approximately 4 hours Earn 4 CPEs upon completion Take the final exam and print out a certificate USACE Fiscal Law Online Refresher This course is designed specifically for U.S. Army Corps of Engineers employees who have already taken a fiscal (appropriations) law course through an Army Corps-approved vendor. This self-paced refresher course was developed for the Army Corps and references agency-specific scenarios and regulations. Taking this course fulfills the Army Corps mandate for mandated fiscal law refresher training every two years. It can be taken from any location and be completed within 14 days from the first date of logging into the course. Upon completion of the course, students can print out a certificate of completion. Identify the sources of: Fiscal Law Department of Defense funding Review key fiscal law terms and concepts Determine the legal availability of appropriations Identify violations and penalties of the Antideficiency Act (ADA) Fiscal law statutory framework Legal availability of funds as to: Purpose Time Amount Other fiscal law considerations Course Features: Easy to use Scenario-based exercises Web links and source documents for on-thejob reference Graphics illustrate content and make training engaging and personal Mr. Redbook, the face of online training, will guide you through each lesson Complete the course in approximately 4 hours at your desktop Take the final exam and print out a certificate Self-Study Online Training Course 5913 Self-study $409 Self-Study Online Training Course 5912 Self-study $149 Internet, Web Ongoing NASBA CPE Credits: 4 Field of Study: Business Law Course Level: Update Course Format: Web based, self-paced Internet, Web Ongoing NASBA CPE Credits: 4 Field of Study: Business Law Course Level: Update Course Format: Web based, self-paced For information about bulk purchases, please call Suggested Prerequisite: Fiscal/Appropriations law course or equivalent experience For information about bulk purchases, please call Suggested Prerequisite: Fiscal/Appropriations law course or equivalent experience Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 41

44 Accounting Accounting personnel at all levels will improve their knowledge and effectiveness with up-todate information on accounting principles and procedures, federal accounting standards, financial reporting, and managerial accounting. Principles and Procedures Training Courses Basic INTERMEDIATE ADVANCED Budgeting and Accounting: Making the Connection Federal Accounting Fundamentals Federal Credit Accounting: An Introduction The Prompt Payment Act and Voucher Examination Accounting for Business Operations in Government U.S. Standard General Ledger: Practical Applications Standards Accounting for Property, Plant, and Equipment (SFFAS 6 & 8) Accounting for Revenue and Other Financing Sources (SFFAS 7) Statements of Federal Financial Accounting Standards: SFFAS Financial Reporting Preparation and Analysis of the SF 133 Preparing Federal Financial Statements Using the U.S. Standard General Ledger Managerial Accounting Capturing and Managing Cost 42 Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

45 Accounting Accounting Course Calendar All courses, except those designated below, will be held in. Our classes are conveniently accessible by Metro. Courses oct NOV dec jan feb mar apr may jun jul aug sep Accounting for Business Operations In Government, p. 47 Oct 7-9 Jan Mar May Jul Accounting for Property, Plant, and Equipment (SFFAS 6 & 8), p. 50 Onsite Only For more information about delivering this course to your site, call a Business Development Representative at Accounting for Revenue and Other Financing Sources (SFFAS 7), p. 49 Onsite Only For more information about delivering this course to your site, call a Business Development Representative at Budgeting and Accounting: Making the Connection, p. 45 Oct 7-8 Nov 4-5 B Dec 2-3 Dec Jan Feb Mar P Apr 7-8 Mar TC Apr May 5-6 Jun 2-3 Jun 9-10 Jun DA Jun TC Jun A Jul C Jul Jul Aug Aug SF Sep 3-4 Sep Capturing and Managing Costs, p. 46 Oct Mar 6-7 Jun 2-3 Jul Federal Accounting Fundamentals, p. 44 Nov TC Dec 9-10 Jan 6-7 Feb 3-4 TC Feb Mar B Mar 31-Apr 1 Apr TC Apr D Apr May 5-6 C May A May SF Jun 2-3 Jun 2-3 DA Jun 9-10 P Jun Jul Aug TC Sep 4-5 Sep Federal Credit Accounting: An Introduction, p. 45 Oct TC Mar May Sep Preparation and Analysis of the SF 133, p. 48 Oct Nov Jan Mar 3-4 Apr TC Jun Aug Preparing Federal Financial Statements Using The U.S. Standard General Ledger, p. 48 Oct Dec Mar Jun 4-5 Aug The Prompt Payment Act and Voucher Examination, p. 46 Dec 2-3 Feb May 8-9 Aug Statements of Federal Financial Accounting Standards: SFFAS, p. 49 Oct Jan Apr Aug U.S. Standard General Ledger: Practical Applications, p. 47 Oct 2-3 Nov TC Dec 2-3 Jan 8-9 Feb TC Mar Mar B Apr 2-3 Apr TC Apr D Apr 30-May 1 May 7-8 C May A May SF Jun 4-5 Jun 4-5 DA Jun Jul Aug TC Sep Jun P A - Atlanta, GA B - Baltimore, MD c - Chicago, IL DA - Dallas, TX D - Denver, CO P - Philadelphia, PA SF - San Francisco, CA TC - Tysons Corner, VA All Management Concepts courses can be customized and delivered onsite. Call to bring a course or customized program to your location. Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 43

46 Accounting Federal Accounting Fundamentals This course is an introduction to federal accounting terminology and concepts. It is designed for federal financial staff involved in any aspect of federal accounting policies, procedures, and principles or those involved in the implementation of financial systems relating to the use of the U.S. Standard General Ledger (USSGL). Locate the appropriate sources of guidance relating to federal accounting Define the budgetary and proprietary accounting equations and their components Associate basic accounting transactions with the appropriate USSGL accounts Record budgetary and proprietary transactions for the phases of the accounting and budget execution cycles Record basic adjusting and closing entries Identify the principal financial statements for the federal government and their main components Define assets, liabilities, equity, revenue, expenses, gains, and losses Explain fundamental accounting concepts and principles Distinguish between budgetary and proprietary accounting Track the life cycle of appropriated funds Identify the five steps in the accounting cycle Define and explain the uses of the USSGL Record current year transactions using USSGL accounts Introduction to Federal Accounting Why do we do it? Fields of federal accounting Rule-setting bodies and other entities responsible for providing federal accounting guidance Internal and external roles of federal accounting Accounting Terms, Concepts, Principles, and Methods Federal accounting terminology: Assets Liabilities Equity or net position Revenue Expenses Gains and losses Fundamental accounting concepts Funding procedures and accounting methodologies for federal agencies In-Depth Look at Federal Accounting Commercial vs. federal accounting The role and use of budgetary accounting and proprietary accounting Accounting for basic direct appropriation activities Appropriations, apportionments, and allotments Commitments and obligations How and when to use appropriated funds The Accounting Cycle Statements of Federal Financial Accounting Concepts (SFFAC) Statements of Federal Financial Accounting Standards (SFFAS) Steps in the accounting cycle The U.S. Standard General Ledger (USSGL) What is it? Why and how the USSGL is used Chart of Accounts Fundamental Accounting Transactions Budgetary and proprietary accounting transactions Receipt and use of appropriations USSGL accounting for direct activities Adjusting and Closing Entries End-of-period adjustments and account closing entries When and why to adjust entries Types of adjusting entries Procedures for updating accounting records for certain agency events When, why, and how to close entries Federal Financial Reporting The principal agency financial statements Where does the information come from? Types of reporting Federal Accounting Standards Advisory Board (FASAB) objectives OMB Circular A-136 Reporting entity Course days $649 Call for info Atlanta, GA May 12-13, Baltimore, MD Mar 17-18, Chicago, IL May 5-6, Dallas, TX Jun 2-3, Denver, CO Apr 21-22, Philadelphia, PA Jun 9-10, San Francisco, CA May 12-13, Tysons Corner, VA Nov 18-19, Feb 3-4, Apr 14-15, Aug 11-12, Dec 9-10, Jan 6-7, Feb 27-28, Mar 31-Apr 1, Apr 28-29, Jun 2-3, Jun 26-27, Jul 28-29, Sep 4-5, Sep 29-30, NASBA CPE Credits: 16 Field of Study: Accounting (Governmental) Course Level: Basic group discussion, and class exercises RECOMMENDED FOLLOW-ON COURSES: U.S. Standard General Ledger: Practical Applications Preparing Federal Financial Statements Using the U.S. Standard General Ledger Statements of Federal Financial Accounting Standards: SFFAS REQUIRED MATERIALS: Students must bring a calculator to class 44 Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

47 Accounting Federal Credit Accounting: An Introduction This course is designed for anyone who is involved in managing, accounting, or budgeting for federal direct loan and loan guarantee programs. Explain how the Federal Credit Reform Act of 1990 (the Act) changed requirements for budgeting direct loan and loan guarantee programs List authoritative and illustrative criteria for accounting and reporting under the Act Define basic terminology under the Act and related criteria Explain the purposes of the program fund, financing fund, and liquidating fund Explain the concept of present value Identify the elements that provide input into subsidy computations Explain the nature of subsidy modifications and re-estimates Perform accounting entries for direct loans and loan guarantee programs List primary financial statements and footnotes required for reporting Federal Credit Programs and state the nature of the information History of the Credit Reform Act of 1990 (the Act) Federal Accounting Standards Board, Office of Management and Budget, and Standard General Ledger Board Authoritative and Illustrative Guidance Key Terminology in Authoritative Guidance Fund Entities Established by the Act Concept of Present Value Computation of Basic Subsidy for Direct Loan and Loan Guarantee Programs Nature of Subsidy Modifications and Reestimates Credit Program-Related Portions of Financial Statements and Footnotes Auditors Budgeting and Accounting: Making the Connection This course is designed for federal budgeting and accounting personnel who need to understand the basic elements of budget preparation, accounting and the use of budgetary authority, and the fiscal performance of activities as reflected in financial statements. The course is also designed for financial managers and auditors who need more accounting and budget information. Make the connection between budgeting and accounting Apply budgeting and accounting terminology appropriately Track budgetary and proprietary accounting transactions through the budget execution process Describe the U.S. Standard General Ledger (USSGL) account structure Relate budget obligations to agency assets, liabilities, and expenses Determine unfunded budget requirements from accounting reports Improve budget estimating with accounting information Linking the budgeting process to the accounting process and budgetary resources to financial requirements The elements of a budget and the resources available to an agency Roles of the Federal Accounting Standards Advisory Board (FASAB) and the OMB in agency financial reporting Budgetary and proprietary accounting Using accounting data to guide the budget formulation processes Budget analysts Auditors Course days $649 Call for info Course days $649 Call for info Tysons Corner, VA Oct 21-22, NASBA CPE Credits: 16 Field of Study: Accounting (Governmental) Course Level: Basic group discussion, class exercises, case studies RECOMMENDED FOLLOW-ON COURSE: Statements of Federal Financial Accounting Standards: SFFAS REQUIRED MATERIALS: Students must bring a calculator to class Atlanta, GA Jun 26-27, Baltimore, MD Nov 4-5, Chicago, IL Jul 14-15, Dallas, TX Jun 16-17, Philadelphia, PA Mar 13-14, San Francisco, CA Aug 18-19, Tysons Corner, VA Mar 17-18, Jun 19-20, Oct 7-8, Dec 2-3, Dec 12-13, Jan 30-31, Feb 27-28, Apr 7-8, Apr 14-15, May 5-6, Jun 2-3, Jun 9-10, Jul 21-22, Jul 28-29, Aug 11-12, Sep 3-4, Sep 18-19, NASBA CPE Credits: 16 Field of Study: Accounting (Governmental) and Finance Course Level: Basic group discussion, and class exercises RECOMMENDED FOLLOW-ON COURSES: Budget Execution Budget Formulation Preparing Federal Financial Statements Using the U.S. Standard General Ledger REQUIRED MATERIALS: Students must bring a calculator to class Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 45

48 Accounting updated The Prompt Payment Act and Voucher Examination This course is designed for supervisors, managers, disbursing officers, certifying officers, technicians, and other personnel involved in preparing, examining, and certifying federal contract and vendor payments. Certify a voucher for completeness and accuracy Describe the federal payment process Describe benefits of a well-implemented prompt payment process Discuss the liability of certifying officers and the avenues of relief for liability Describe the legislative history of the Prompt Payment Act List the general requirements of the Prompt Payment Act and the Final Rule on Prompt Payment Differentiate among items that are subject to the Prompt Payment Act Calculate the appropriate due date for an invoice given a mix of factors, including available discounts Discuss when a payment cycle should be stopped and how it can be restarted Calculate the Effective Annual Interest Rate to determine if taking a discount is the best course of action Calculate effective rebate rate Calculate interest due on a late payment Determine proper fiscal year appropriation(s) to use for interest payments The voucher examination and payment process The Prompt Payment Act and Final Rule on Prompt Payment Proper documentation for supporting payments Procedures and liability for improper actions and payments Scheduling payment due dates When to take or refuse a discount Capturing and Managing Costs (Formerly Managerial Cost Accounting) This course is designed for federal financial management personnel who are responsible for providing managerial cost information, including the supporting analysis required for performance budgeting and for updating, reviewing, or determining the accuracy and reliability of accounting data pertaining to cost of outputs and responsibility segments. NOTE: Although this course does not use debit and credit entries, a familiarity with financial recordkeeping and reporting will be helpful. Interpret current accounting principles Describe the major costing methodologies used by federal agencies (traditional and activity-based costing) as required by SFFAS 4, Managerial Cost Accounting Standards Recognize the impact of cost accounting standards (full costing and reporting costs by outputs and outcomes) on financial reporting Apply current accounting standards to dayto-day events Support internal decisions using accounting principles The structure, organization, and standards of federal financial accounting Traditional methods of accumulating and assigning cost Activity-based costing Applications of managerial cost accounting, including SFFAS 4 Cost accounting and reporting Provide analytical support to internal decision-making, including variance and cost volume analysis Course days $649 Call for info Course days $649 Call for info Dec 2-3, Feb 20-21, May 8-9, Aug 18-19, NASBA CPE Credits: 16 Field of Study: Finance Course Level: Basic group discussion, class exercises, and case studies RECOMMENDED FOLLOW-ON COURSES: Budgeting and Accounting: Making the Connection or Federal Accounting Fundamentals REQUIRED MATERIALS: Students must bring a calculator to class Oct 23-24, Mar 6-7, Jun 2-3, Jul 30-31, NASBA CPE Credits: 16 Field of Study: Accounting (Governmental) group discussion, and class exercises RECOMMENDED FOLLOW-ON COURSES: Activity-Based Cost Management: Managing Costs and Performance Data Analysis For Financial Managers Using Microsoft Excel REQUIRED MATERIALS: Students must bring a calculator to class 46 Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

49 Accounting Accounting for Business Operations in Government (Working Capital Funds, Revolving Funds, Franchise Funds, and Reimbursable Activities) This course is designed for federal financial managers and accounting staff responsible for accounting transactions involving the sale of goods and services through working capital funds, other revolving funds, franchise funds, or reimbursable activities. NOTE: Individuals responsible for the management of such activities should attend Financial Management of Business Operations in Government (p. 20). Comply with current policies and procedures affecting interagency business operations Explain procedures involving reimbursable authorities Determine costs and set prices for businesslike activities Properly record interagency transactions Review of federal funding options Interagency authority and agreements (Memoranda of Understanding [MOUs], Memoranda of Agreement [MOAs], and Interservice Support Agreements [ISSAs]) Laws and regulations that authorize federal business operations Procedures for recording funding authority from offsetting collections Accounting transactions for working capital funds, other revolving funds, franchise funds, and reimbursable activities Cost accounting: determining costs and setting fees for services Reporting on business operations: financial reports and financial statements Course days $799 Call for info U.S. Standard General Ledger: Practical Applications This course is designed for federal financial management and staff involved in any aspect of implementing or using the U.S. Standard General Ledger (USSGL) to record events or prepare financial statements. NOTE: Students should have knowledge of and experience with accounting for assets, liabilities, net position, revenues, and expenses, as well as T-accounts and general ledgers. Apply the USSGL at the transaction level in all phases of the accounting and budget cycles Use the USSGL chart of accounts in executing accounting transactions Use the USSGL to analyze and record reimbursable financial events Analyze financial events relating to prioryear transactions and record upward and downward adjustments Describe the use of transaction codes Using the USSGL to perform accounting transactions: Accounting for direct and reimbursable activities Accounting for adjusting entries Accounting for closing entries Accounting for upward and downward adjustments for expired funds USSGL transaction codes and attributes Course days $649 Call for info Oct 7-9, Jan 22-24, Mar 19-21, May 28-30, Jul 16-18, Field of Study: Accounting (Governmental) Suggested Prerequisite: Federal Accounting Fundamentals group discussion, and a comprehensive case study RECOMMENDED FOLLOW-ON COURSES: Financial Management of Business Operations in Government Appropriations Law for Business Operations in Government REQUIRED MATERIALS: Students must bring a calculator to class Atlanta, GA May 14-15, Baltimore, MD Mar 19-20, Chicago, IL May 7-8, Dallas, TX Jun 4-5, Denver, CO Apr 23-24, Philadelphia, PA Jun 11-12, San Francisco, CA May 14-15, Tysons Corner, VA Nov 14-15, Feb 24-25, Apr 16-17, Aug 14-15, Oct 2-3, Dec 2-3, Jan 8-9, Mar 13-14, Apr 2-3, Apr 30-May 1, Jun 4-5, Jul 10-11, Sep 11-12, NASBA CPE Credits: 16 Field of Study: Accounting (Governmental) Suggested Prerequisite: Federal Accounting Fundamentals group discussion, and class exercises RECOMMENDED FOLLOW-ON COURSES: Preparing Federal Financial Statements Using the U.S. Standard General Ledger Statements of Federal Financial Accounting Standards: SFFAS Preparation and Analysis of the SF 133 REQUIRED MATERIALS: Students must bring a calculator to class Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 47

50 Accounting Preparing Federal Financial Statements Using the U.S. Standard General Ledger This course is designed for federal financial management personnel and staff responsible for preparing, reviewing, or auditing agency financial statements. NOTE: Students should have knowledge of and experience with accounting for assets, liabilities, net position, revenues, and expenses, as well as T-accounts and general ledgers. Describe the objectives of federal financial reporting and associated laws and regulations Explain the impact of federal accounting standards on the accounting process Describe the content of federal financial statements Prepare principal financial statements, including the Statement of Budgetary Resources Describe the required footnotes to the principal financial statements Describe audit requirements for federal financial statements Impact of legislation on federal financial reporting Form and content of federal financial statements and related requirements using OMB Circular A-136 Role of the USSGL in the preparation of financial statements Preparation and Analysis of the SF 133 This course is designed for individuals with a general knowledge of budgetary accounts who are engaged in preparing, reviewing, or analyzing the SF 133: Report on Budget Execution and Budgetary Resources. Explain the purpose, uses, and components of the SF 133 Relate and tie the SF 133 to the SF 132, financial statements, budget reports, and U.S. Standard General Ledger accounts Prepare the SF 133 from agency data for direct and reimbursable authority using a crosswalk Analyze SF 133 data to support decision making Use data to respond to OMB and Department of the Treasury inquiries Describe the impact of unreliable data and determine actions to take with it Line-by-line discussion and preparation Preparing an SF 133 Reporting to the Department of the Treasury Relationship to the SF 132 Analyzing the SF 133 Budget analysts Course days $649 Call for info Course days $649 Call for info Oct 24-25, Dec 12-13, Mar 27-28, Jun 4-5, Aug 11-12, NASBA CPE Credits: 16 Field of Study: Accounting (Governmental) Suggested Prerequisites: Federal Accounting Fundamentals U.S. Standard General Ledger: Practical Applications group discussion, and class exercises RECOMMENDED FOLLOW-ON COURSES: Preparation and Analysis of the SF 133 Federal Financial Statement Audits Statements of Federal Financial Accounting Standards: SFFAS Tysons Corner, VA Apr 21-22, Oct 28-29, Nov 25-26, Jan 27-28, Mar 3-4, Jun 16-17, Aug 18-19, NASBA CPE Credits: 16 Field of Study: Accounting (Governmental) group discussion, and class exercises RECOMMENDED FOLLOW-ON COURSE: U.S. Standard General Ledger: Practical Applications REQUIRED MATERIALS: Students must bring a calculator to class REQUIRED MATERIALS: Students must bring a calculator to class 48 Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

51 Accounting Onsite only Statements of Federal Financial Accounting Standards: SFFAS This course is designed for federal financial management personnel responsible for updating, reviewing, or determining the accuracy and reliability of accounting data pertaining to assets, liabilities, net position, revenue, expenses, gains, and losses. Accounting for Revenue and Other Financing Sources (SFFAS 7) This course is designed for federal financial management personnel responsible for updating, reviewing, or determining the accuracy and reliability of accounting data and the presentation and disclosure of financial information. Discuss the role of the Federal Accounting Standards Advisory Board (FASAB) in supporting financial accounting and reporting in the federal government Apply federal accounting standards Evaluate the impact of Statements of Federal Financial Accounting Standards (SFFAS) on the principal financial statements Evaluate business events to determine their impact on: Accounting for and reporting on assets, liabilities, and net position Accounting for property, plant, and equipment (PP&E) and cleanup costs Reporting on supplementary information Reporting and disclosing revenue and expenses in accordance with standards Federal financial accounting and accounting standards Form and content for required financial statements Accounting for assets, including: Inventory and related property PP&E Software Accounting for liabilities, revenue, other financing sources, and expenses Required Supplementary Information (RSI) Stewardship information Apply generally accepted accounting principles for revenue and other financing sources to typical scenarios in your organization Differentiate between types of revenue and other financing sources: Appropriations Exchange revenue Non-exchange revenue Imputed financing Transfers with and without reimbursement Apply reporting requirements for presentation and disclosure of revenue and other financing sources in the Statement of Net Cost and the Statement of Changes in Net Position SFFAS 7 and its amending standards for revenue and other financing sources Types of revenue and other financing sources Effects of revenue and other financing sources on financial statements Accounting procedures for revenue and other financing sources Relationship of revenue and other financing source information to budgetary resource information Course days $649 Call for info Course day Call for info Oct 21-22, Jan 30-31, Apr 10-11, Aug 14-15, NASBA CPE Credits: 16 Field of Study: Accounting (Governmental) Course Level: Advanced group discussion, and class exercises RECOMMENDED FOLLOW-ON COURSE: Preparing Federal Financial Statements Using the U.S. Standard General Ledger For information about delivering this course to your location, call our business development representative at NASBA CPE Credits: 8 Field of Study: Accounting (Governmental) Course Level: Advanced group discussion, and class exercises REQUIRED MATERIALS: Students must bring a calculator to class Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 49

52 accounting Onsite only Accounting for Property, Plant, and Equipment (SFFAS 6 & 8) This course is designed for federal financial management and asset management personnel responsible for updating, reviewing, or determining the accuracy and reliability of accounting data pertaining to the value of, and accounting for, various types of property, plant, and equipment (PP&E), including internal use software. Apply SFFAS 6 and 8 and their amending standards for PP&E to various scenarios within your organization Correctly classify federal PP&E as general or stewardship Discuss current issues surrounding federal real property asset management, including historical cost estimates Apply capitalization rules for internal use software Report on deferred maintenance and stewardship assets Account for cleanup costs Review financial statements affected by these standards Course day Call for info The roles of the Federal Accounting Standards Advisory Board (FASAB), the Accounting and Audit Policy Committee (AAPC), GAO, OMB, and the Department of the Treasury Overview of federal accounting principles General PP&E Stewardship PP&E (heritage assets and stewardship land) Internal use software Cleanup costs Deferred maintenance Supplemental stewardship reporting Comprehensive Program for Auditors and Audit Managers As an audit professional, you are seeking to continually develop your skills, enhance your career opportunities, and improve your value to your organization. Management Concepts Audit Program provides a range of opportunities to further your professional growth. Training Courses Refresh and develop your skills through Management Concepts NASBA-approved audit courses (For a list of courses, see below and p ) Federal Financial Management Certificate Program Obtain broad-based skills and knowledge through the FFMCP Auditing Track (For details, see p ) Professional Certification Attain the highly respected CIA and CGAP certifications (For more information, see p ) Management Concepts Audit Curriculum for new auditors Audit Boot Camp Audit Interviews: Skills for Success Auditing Fundamentals in the Federal Environment for experienced auditors Key to Audit Success: Focus on Objectives Essential Communications for the Audit Lifecycle Forensic Auditing: Detection and Prevention of Fraud Performance Auditing Preparing High-Impact Audit Reports For information about delivering this course to your location, call our business development representative at NASBA CPE Credits: 8 Field of Study: Accounting (Governmental) Course Level: Advanced group discussion, and class exercises REQUIRED MATERIALS: Students must bring a calculator to class for experienced auditors and audit managers Federal Financial Statement Audits Keeping the Audit on Track: Critical Skills for Audit Managers We continue to enhance our curriculum. For the most up-to-date course information, please visit 50 Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

53 Auditing Acquire the latest auditing techniques and develop the skills needed to improve audit effectiveness and efficiency. Our audit curriculum offers classes for new auditors, experienced auditors, and audit managers. Audit Boot Camp Audit Interviews: Skills for Success Auditing Fundamentals in the Federal Environment Training Courses Basic INTERMEDIATE ADVANCED Key to Audit Success: Focus on Objectives Essential Communications for the Audit Lifecycle Forensic Auditing: Detection and Prevention of Fraud Performance Auditing Preparing High-Impact Audit Reports Federal Financial Statement Audits Keeping the Audit on Track: Critical Skills for Audit Managers Auditing Course Calendar All courses, except those designated below, will be held in. Our classes are conveniently accessible by Metro. Courses oct NOV dec jan feb mar apr may jun jul aug sep Audit Boot Camp, p. 52 Oct 28-Nov 1 Jan Mar 3-7 Mar 31-Apr 4 Jun Aug 4-8 D Aug Audit Interviews: Skills for Success, p. 53 Dec 9-10 Mar Jun Aug Auditing Fundamentals in the Federal Environment, p. 53 Nov Jan Mar 3-4 May 1-2 Jun TC Jun Aug Essential Communications for the Audit Lifecycle, p. 54 Dec 4-6 Feb May Aug Federal Financial Statement Audits, p. 57 Jan 6-8 Mar 5-7 May Sep TC Forensic Auditing: Detection and Prevention of Fraud, p. 55 Nov 4-6 Feb Apr 7-9 Jun Aug Keeping the Audit on Track: Critical Skills for Audit Managers, p. 56 Oct Feb Apr Jul Key to Audit Success: Focus on Objectives, p. 55 Nov Jan May 1-2 Jul 31-Aug 1 Performance Auditing, p. 56 Jan Apr Aug 4-6 Preparing High-Impact Audit Reports, p. 54 Oct 3-4 Feb Jun 5-6 Aug D - Denver, CO TC - Tysons Corner, VA Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 51

54 Auditing Audit Boot Camp This course is designed for auditors who want an intensive introduction to government auditing. This course develops knowledge of the framework for government auditing, the critical thinking skills required for the position, and an awareness of the auditor role and how to perform it effectively. We recommend this 5-day course as a starting point for building a strong foundation in government auditing. Describe the major types of audits and the phases for each audit type Apply the most current Generally Accepted Government Auditing Standards (GAGAS), also known as the Yellow Book Identify and apply the GAGAS standards of evidence Apply commonly accepted risk management and internal controls concepts Apply data-gathering and analytical techniques for compiling sufficient evidence Develop the elements of a finding: criteria, condition, cause, and effect Develop action-oriented recommendations Prepare and present audit briefings Discuss the links between the audit process and GAGAS Apply skills and methodologies for auditing, including various analytical tools Discuss how to maintain a good auditor/ auditee relationship Auditing and the Government Environment The federal budget process, appropriations, and apportionments Federal laws affecting agency accountability and auditing The concept of transparency Ethical principles in government auditing How legislative and oversight bodies use audit results Audit Standards and the Audit Process Field work and reporting standards Types of financial and performance audits Phases of the audit process Review of Internal Controls Accountability Defining internal controls Management s responsibility for internal control Auditor s view and consideration of internal controls GAO s Five Standards for Internal Control Data-gathering and Analytical Techniques Data collection and analysis methods Evidence types and standards Potential fraud Audit documentation Guidelines for Audit Reporting and Recommendations Presenting elements of the audit finding Attestation engagement reports Performance audit reports Conclusions and Recommendations Audit briefing techniques Briefing the audit report Exit conference briefings Auditors Course days $1,069 Call for info Denver, CO Aug 4-8, Oct 28-Nov 1, Jan 27-31, Mar 3-7, Mar 31-Apr 4, Jun 23-27, Aug 18-22, NASBA CPE Credits: 40 Field of Study: Auditing (Governmental) Course Level: Basic group discussion, exercises, and case studies RECOMMENDED FOLLOW-ON COURSES: Essential Communications For the Audit Lifecycle Federal Financial Statement Audits Forensic Auditing: Detection and Prevention of Fraud Performance Auditing Preparing High-Impact Audit Reports 52 Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

55 Auditing Auditing Fundamentals in the Federal Environment This course is designed for federal, state, and local agency personnel whose programs and/or operations are subject to financial statement audits, attestation engagements, and/or performance audits performed in accordance with Generally Accepted Government Auditing Standards (GAGAS), and who want to understand more about how audits are performed. Identify laws, regulations, and other requirements for audits in the government environment Discuss how oversight bodies use audit results Describe how GAGAS govern the quality of audits and how they are done Analyze audit findings and recommendations Use audits to ensure accountability of government operations Prepare for the audit process, including audit interviews and requests for documentation Understand the elements of effective audit reports Develop positive auditee/auditor relationships that enhance communication and help ensure audit reports contribute to program and operational improvements Laws and other requirements for audits Common auditing procedures and techniques The role of financial statement audits, attestation engagements, and performance audits in program operations and performance Tips for effective auditee/auditor communications The range of appropriate agency responses to audit findings Budget analysts Audit Interviews: Skills for Success This course is designed for all federal, state, and local government auditors who want to further develop their audit interviewing skills and refine their audit interviewing processes and techniques. Describe the reasons for and limitations of interviews Perform each step of the audit interview process Properly scope the interview Adhere to the Generally Accepted Government Auditing Standards (GAGAS) Apply effective interview techniques Solicit information to answer specific questions related to the audit objectives Identify best practices for documenting an interview before, during, and after the interview Avoid common pitfalls and overcome common obstacles in audit interviews Critique one s own interview skills The evidential value of an interview Reasons and occasions for interviews Planning and preparing for the interview Conducting the interview Documenting the interview Auditors Course days $649 Call for info Course days $649 Call for info Tysons Corner, VA Jun 12-13, Nov 18-19, Jan 16-17, Mar 3-4, May 1-2, Jun 23-24, Aug 28-29, NASBA CPE Credits: 16 Field of Study: Auditing (Governmental) Course Level: Basic group discussion, and class exercises RECOMMENDED FOLLOW-ON COURSES: Internal Controls: Meeting Federal Requirements for Accountability Preparing Federal Financial Statements Using the U.S. Standard General Ledger Preparing High-Impact Audit Reports Federal Financial Statement Audits Performance Auditing Audit Boot Camp Dec 9-10, Mar 13-14, Jun 26-27, Aug 11-12, NASBA CPE Credits: 16 Field of Study: Auditing (Governmental) Course Level: Basic group discussion, video-taped role play, and class exercises RECOMMENDED FOLLOW-ON COURSEs: Performance Auditing Essential Communications of the Audit Life Cycle Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 53

56 Auditing Preparing High-Impact Audit Reports This course is designed for government auditors involved in writing audit reports or determining what and how results will be reported and who want to enhance their communication skills or learn new report writing techniques. The course provides guidance for writing performance audit reports and financial audit reports. Apply Generally Accepted Government Auditing Standards (GAGAS) in preparing performance and financial audit reports Apply reader-friendly writing techniques such as deductive structure and appropriate tone Avoid typical flaws in paragraph and sentence structure that compromise audit report readability Tailor report segments and sections to knowledge levels and interests of likely readers Maximize audit report effectiveness by writing conclusions and recommendations that resonate with readers and encourage prompt action Learn techniques to circumvent writer s block Apply a structured audit report review process to effectively identify flaws in the report draft and reduce potential writer/ reviewer conflicts Report structure for performance audits and financial audits Reader-friendly writing techniques Elements of audit findings and recommendations Common flaws in audit reports and how to avoid them Audit report standards for content and quality Tools and techniques for efficient report development Enhancing the audit report review process Auditors Essential Communications for the Audit Lifecycle This course is designed for field level auditors in their first 2 to 10 years of auditing who want to polish their communication skills. This course can also be taken by anyone interested in learning more about auditor communications. Establish an audit approach that is clear to both the supervisor and subordinate Follow best practices for conducting meaningful oral and written communication throughout your audit Apply proven communication techniques for developing and maintaining a productive and professional relationship with the auditee Adhere to GAO s Government Auditing Standards (Yellow Book) in your communications Clearly communicate your findings and recommendations in your audit documentation Follow best practices for presenting your findings and recommendations in a manner that will convince the auditee to take action Basic communication skills Audit-specific communications that comply with Generally Accepted Government Auditing Standards (GAGAS) Oral and written communication between auditor and supervisor Communication between auditor and auditee from beginning to end Maintaining and building great relationships with the auditee Effective working paper preparation techniques Convincing outbriefs to the auditee The audit exit conference Auditors Course days $649 Call for info Course days $799 Call for info Oct 3-4, Feb 25-26, Jun 5-6, Aug 14-15, NASBA CPE Credits: 16 Field of Study: Auditing (Governmental) Suggested Prerequisites: Auditing Fundamentals in the Federal Environment Audit Boot Camp or equivalent experience group discussion, and class exercises RECOMMENDED FOLLOW-ON COURSES: Federal Financial Statement Audits Performance Auditing Dec 4-6, Feb 10-12, May 14-16, Aug 25-27, Field of Study: Auditing exercises, discussion RECOMMENDED FOLLOW-ON COURSES: Preparing High-Impact Audit Reports Performance Auditing 54 Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

57 Auditing Key to Audit Success: Focus on Objectives One of the biggest challenges in performance auditing is developing precise objectives and keeping a focus on them throughout planning, field work, and reporting. This course is designed for federal, state, and local auditors who want to sharpen audit objectives to help ensure more successful audits. Forensic Auditing: Detection and Prevention of Fraud This course is designed for auditors at any level of government (federal, state, or local) as well as program managers and financial managers responsible for eliminating waste, fraud, and abuse in federal programs and tasked with detecting fraud and establishing programs to mitigate fraud risks. Describe the significance of audit objectives to all audit phases and audit reports Describe how to eliminate scope creep Build audit objectives that are clear and manageable Write audit objectives that include the elements of a finding for more effective planning Execute audits to stay focused on audit objectives Shape the audit message to meet GAGAS requirements: timely, complete, accurate, and objective Design an audit report that responds clearly and concisely to the audit objectives The components of audit objectives, including performance aspects (as suggested by GAGAS) Why audits fail to hit the mark or be timely Matching audit steps and analyses to audit objectives Using summaries, synopses, and captions to tell the story Focusing on objectives for a more efficient audit process Auditors Carry out the auditor s responsibility for assessing fraud risk factors and evaluating internal controls and standards Use data analysis techniques to identify high risk transactions for further review and investigation Learn new ways to plan audits to take advantage of available information system resources Compare and contrast different methods used to conduct traditional versus forensic audits Demonstrate the types of evidence-gathering techniques used to detect fraud Compare and contrast different fraud schemes Understand the fundamental processes and principles involved in court cases Recognize the increased emphasis in the data-gathering required once fraud has been detected and document the auditor s conclusion of fraud by providing the evidence needed to support legal and investigative staff Professional audit standards dealing with fraud detection, including the recent executive order requiring more recovery audits Types of fraud, how fraud occurs, and indicators of fraud schemes Analytic techniques for detecting fraud Interviewing techniques Relationships of internal controls to fraud risks Steps to follow after detecting fraud The fundamental processes and principles involved in court cases involving fraud Data mining techniques Auditors Course days $649 Call for info Course days $799 Call for info Nov 12-13, Jan 29-30, May 1-2, Jul 31-Aug 1, NASBA CPE Credits: 16 Field of Study: Auditing (Governmental) group discussion, and class exercises RECOMMENDED FOLLOW-ON COURSE: Preparing High-Impact Audit Reports Nov 4-6, Feb 12-14, Apr 7-9, Jun 11-13, Aug 13-15, Field of Study:Auditing (governmental) Suggested Prerequisites: Audit Boot Camp or Auditing Fundamentals in the Federal Environment Internal Controls: Meeting Federal Requirements for Accountability group discussion, and class exercises RECOMMENDED FOLLOW-ON COURSES: Federal Financial Statement Audits Performance Auditing REQUIRED MATERIALS: Students must bring a calculator to class Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 55

58 Auditing Performance Auditing This course is designed for federal, state, and local auditors who need to plan and conduct performance audits in accordance with Generally Accepted Government Auditing Standards (GAGAS) and government personnel who expect to be the subject of performance audits. Summarize current performance auditing standards and terminology Distinguish between economy and efficiency audits and program effectiveness and results audits Plan performance audits in a performance environment Apply techniques for conducting performance audits Summarize the requirements and standards for reporting on performance audits Relate results-oriented laws and initiatives to performance audits Congressional and public interest in assuring a results orientation in governmental programs Conceptual framework and standards for performance audits Planning, conducting, and reporting on performance audits in the current performance environment Requirements and standards for reports on performance audits Impact of a results orientation on performance audits Auditors Keeping the Audit on Track: Critical Skills for Audit Managers This course provides information for better ways to keep an audit focused and speed up the reporting phase. It is designed for federal, state, and local government audit managers and supervisors who perform audit work in accordance with Generally Accepted Government Auditing Standards (GAGAS), and who would like to discover new and more effective ways to address the challenges of keeping an audit focused, tackle scope creep, and make the report writing/review phase more efficient. Distinguish between managing and leading in the audit environment Discuss the most effective leadership characteristics in managing and supervising audits Know how best to divide your time among various audit management activities Understand how the professional requirements of GAGAS relate to managing and supervising audit work Expand your skills beyond traditional management to coaching and supporting staff to improve their effectiveness Use audit planning and design tools more effectively Keep an audit more focused to facilitate timeliness Leading in the current audit environment Assessing one s own leadership characteristics Coaching to unique motivators and employee strengths Matching audit steps to audit objectives and elements of a finding Auditors Budget analysts Course days $799 Call for info Course days $649 Call for info Jan 29-31, Apr 23-25, Aug 4-6, Field of Study: Auditing (Governmental) Suggested Prerequisite: Auditing Fundamentals in the Federal Environment or equivalent experience group discussion, class exercises, and case studies RECOMMENDED FOLLOW-ON COURSES: Federal Financial Statement Audits Preparing High-Impact Audit Reports Oct 21-22, Feb 27-28, Apr 21-22, Jul 28-29, NASBA CPE Credits: 16 Field of Study: Auditing (Governmental) Course Level: Advanced group discussion, and class exercises 56 Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

59 Auditing Federal Financial Statement Audits This course is designed for all auditors responsible for federal financial statement audits required under the Chief Financial Officer (CFO) Act, the Accountability for Tax Dollars Act, and related legislation. Analyze the impact of statutory requirements, GAO guidance, and OMB requirements on preparing and auditing federal financial statements Understand the impact of Generally Accepted Accounting Principles (GAAP) on the audit process Discuss the impact of the current form and content of annual financial statements, their relationship to Performance and Accountability Reports (PAR), and tightened reporting deadlines Differentiate among the phases of agency financial statement audits Apply OMB and GAO guidance to assess internal control risks in agencies financial and performance reporting Understand the audit requirements for noncompliance, illegal acts, abuse, or fraud Ensure the audit report on federal financial statements meets current requirements Laws, standards, and requirements governing federal financial statement audits Activities and documentation associated with the phases of the audit approach Determining the appropriate use of available guidance in evaluating conformity with accounting standards Form and content of federal financial statements and their relationship to management assertions and current reporting deadlines Planning the audit Auditor responsibilities Auditors Training How You Want It, Where You Want It! Management Concepts offers: TRAINING AT YOUR LOCATION We are proud to offer all of the courses in this catalog at your location. Our onsite courses can: Provide the opportunity to develop critical skills for more employees Conserve financial resources Minimize employee travel time while maximizing learning CUSTOMIZED PROGRAMS We can also customize our courses and programs to meet the specific needs of your organization, enabling you to: Link training to your organization s mission Retain staff by supporting specific career development goals Provide your staff with hands-on experience and skills that can be applied immediately Enhance the value of your training investment Flexible Delivery Options In addition, our courses are offered in a variety of flexible delivery options that can be customized and that accelerate the learning process: Instructor-led Self-study, online Distance learning solutions Webinars/e-seminars For more information on how to bring any of our courses to your location, customized training, or flexible delivery options, please contact us at Course days $799 Call for info Tysons Corner, VA Sep 15-17, Jan 6-8, Mar 5-7, May 19-21, Field of Study: Auditing (Governmental) Course Level: Advanced Suggested Prerequisite: Auditing Fundamentals in the Federal Environment or equivalent experience group discussion, and class exercises RECOMMENDED FOLLOW-ON COURSE: Performance Auditing Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 57

60 WITH MANAGEMENT CONCEPTS WITH MANAGEMENT CONCEPTS DoD Audit Readiness WITH MANAGEMENT CONCEPTS WITH MANAGEMENT CONCEPTS The Department of Defense (DoD) Financial Improvement and Audit Readiness (FIAR) initiative is designed to improve the Department s financial processes, controls, and management information. FIAR supports DoD s goal of presenting an auditable Statement of Budgetary Resources (SBR) by 2014 and auditable financial statements by Management Concepts supports audit readiness with training that increases knowledge and awareness of FIAR, and courses that provide the tools to become audit ready. ARE YOU AUDIT READY? NEW COURSE! FIAR: Supporting DoD s Effort to Achieve Audit Readiness See page 59 for details. We offer customized courses and workshops to address your agency s specific challenges. Contact us at [email protected] for more information. 58 Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

61 DoD Audit Readiness Onsite only New! FIAR: Supporting DoD s Effort to Achieve Audit Readiness The goal of Financial Improvement Audit Readiness (FIAR) is to improve the Defense Department s financial processes, controls, and management information, and to support the goal of financial statement auditability. This course provides field level staff with an understanding of their role in assisting the DoD in achieving auditability and financial improvement. These staff members include those involved in financial management, resource management, and budget analysis as well as acquisition, IT, personnel, programs, and logistics. Increase the Skills You Need to Achieve Audit Readiness The following courses are available for open enrollment and onsite delivery, and can be customized to meet your organization s needs. These courses build the skills and competencies needed to improve your response to the auditor and prepare your organization to be audit ready. Learning Objectives: Describe how your work can help the organization achieve audit readiness Explain the differences between a financial statement audit and a performance audit Explain the reasons for requests for documentation Identify the types of documentation required to support auditability Identify what the auditor is requesting in order to provide the appropriate documentation Explain the impact of deviations from policy on your organization and the DoD mission Identify best practices and common challenges to becoming auditable Why the auditor is asking for documentation How to respond to a request for documentation Saying isn t showing using documentation to support the audit Auditing Fundamentals in the Federal Environment (Course 5882), 2 days, 16 CPE, see p. 53 Preparing Federal Financial Statements Using the U.S. Standard General Ledger (Course 5000), 2 days, 16 CPE, see p. 48 Statements of Federal Financial Accounting Standards: SFFAS (Course 5091), 2 days, 16 CPE, see p. 49 Federal Financial Statement Audits (Course 5886), 3 days, 24 CPE, see p. 57 Internal Control Over Financial Reporting (Course 5812), 3 days, 24 CPE, see p. 36 Internal Controls: Meeting Federal Requirements for Accountability (Course 5112), 3 days, 24 CPE, see p. 35 To view the most current Audit Readiness and FIAR offerings, visit Instructor-led Live Classroom Course /2 day Call for info Call for info [City], For information [ST] about [Mon] delivering [0-0], 2012 this course...[ ] to your location, call our business development representative at NASBA CPE CREDITS: 4 CPE Fields of Study: Business Management and Organization Course Level: Overview group discussion, case studies Recommended Follow- On Courses: Internal Controls: Meeting Federal Requirements for Accountability Preparing Federal Financial Statement Audits Using the U.S. Standard General Ledger Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 59

62 Advanced Courses in Organizational Effectiveness Financial managers must develop the knowledge and skills necessary to stay current in today s performance-driven environment. This suite of courses for financial managers helps develop the full range of skills needed to be effective and improve agency management. Financial managers will gain the knowledge to tackle critical challenges and achieve positive outcomes for their organization. Federal Management Essentials This course will provide a brief history of federal government programs; the goals, roles, and responsibilities of the program manager and program personnel; increased awareness of the special ethical requirements placed on federal employees; and an understanding of how performance planning serves as a framework for program operations. Course days Call for info Field of Study: Specialized Knowledge and Applications Course Level: Advanced PDU Credits: 21 Course FORMAT: Group discussion, role play, selfassessment, structured assessment, lecture, case study, reading, and practical exercises Leading and Managing Programs and Projects Develop skills in program planning, work breakdown structures, scheduling, budgeting, establishing priorities and allocating resources, and working in teams. Choose and use the appropriate means to communicate program information, organize work flow, establish priorities, schedule resources, allocate budgets, and track costs. Course days Call for info Field of Study: Management Advisory Services Course Level: Advanced PDU Credits: 21 Course FORMAT: Group discussion, lecture, case study, reading, practical exercises, and oral presentations Improving Organizational Systems and Processes Learn techniques for analyzing and organizing, evaluating, and taking action to improve program results. The systems approach helps analyze and structure human systems that may appear to be amorphous or chaotic, and provides a foundation to sharpen your analytical and political skills. Course days Call for info Field of Study: Social Environment of Business Course Level: Advanced PDU Credits: 21 Course FORMAT: Group discussion, lecture, case study, reading, practical exercises, and oral presentations Improving Organizational Performance Identify techniques for successful integration of processes in a federal government program, including a performance management system based on balanced measures and use of information technology. Course days Call for info Field of Study: Management Advisory Services Course Level: Advanced PDU Credits: 21 Course FORMAT: Group discussion, lecture, case study, reading, practical exercises, oral presentations, role play, and instrumented feedback Managing Key Relationships Build interpersonal skills for promoting stakeholder involvement and cooperation to ensure program success. Course days Call for info Field of Study: Business Management and Organization Course Level: Advanced PDU Credits: 21 Course FORMAT: Group discussion, lecture, case study, role play, videotaping and review, reading, practical exercises, and oral presentations Effectively Managing Financial Resources Gain an understanding of the lengthy and frequently complex federal budget process to help achieve maximum program results. Course days Call for info Field of Study: Finance Course Level: Advanced PDU Credits: 21 Course FORMAT: Group discussion, lecture, case study, reading, practical exercises, oral presentations, and role play For information about delivering these courses to your site, call Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

63 Skills for Professional Growth Financial managers require a broad range of skills to be effective. Our acquisition and contracting, project management, professional skills, leadership, and analytics courses support government-wide core competencies, the Federal Financial Management Certificate Program (FFMCP), and complement any professional development program. Topic Areas l Acquisition & Contracting Training Courses Basic INTERMEDIATE ADVANCED Developing the Independent Government Cost Estimate Fundamentals of Overhead and Other Indirect Cost Rates Introduction to Federal Contracting Two courses in this section carry American Council on Education college credit recommendations: Introduction to Federal Contracting Project Management Principles l Project Management l Professional Skills Project Management Principles Customer Service Skills and Techniques Making Decisions Using Earned Value Briefing and Presentation Skills Business Writing Interpersonal Skills: Developing Effective Relationships Resolving Conflict For course dates and locations visit our website at l Leadership and Management Effective Supervision: HR Essentials Leadership and Management Skills for Non-Managers Anytime Coaching Building and Sustaining Teams Creativity and Innovation Critical Thinking for Problem Solving Leadership Skills and Techniques Leading the Human Side of Change l Analytics Analytics Boot Camp Evaluating and Presenting Analysis Results Data Collection Techniques Decision Making Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 61

64 Skills for Professional Growth Skills for Professional Growth Introduction to Federal Contracting This course is designed for those new to federal contracting. Students will find this entry-level training course provides a solid orientation to the federal contracting environment. Course days Group Call for info Onsite NASBA CPE Credits: 40 Field of Study: Finance Course Level: Basic discussion, practical exercises, independent readings, and final exam Developing the Independent Government Cost Estimate This course is designed for technical personnel and others who are charged with the responsibility of developing the Independent Government Cost Estimate (IGCE), whether for new procurement of supplies, equipment, or services, or for a contract modification. Learn step-by-step procedures for accomplishing this challenging and often frustrating task. NOTE: This course does not cover construction cost estimating. Course days Group Call for info Onsite Field of Study: Finance Course Level: Basic discussion, practical exercises, and independent readings Fundamentals of Overhead and Other Indirect Cost Rates This course is designed for contracting and pricing personnel. This course provides a solid understanding of how indirect cost rates are established, how they are applied, and how they behave. Course days Group Call for info Onsite Field of Study: Finance Course Level: Basic discussion, case studies, and independent readings Project Management Principles This course is designed for project team members and project managers who need the knowledge, tools, techniques, and best practices required to successfully manage a project from initiation to final closeout. Course days Group Call for info Onsite Field of Study: Business Management and Organization Course Level: Basic PDU Credits: 21 Course Format: Presentation, class exercises, case studies, and a final exam Making Decisions Using Earned Value This course is designed for project managers who want to master the tools and techniques to prepare more accurate forecasts of completion costs. Course days Group Call for info Onsite Field of Study: Business Management and Organization Course Level: Advanced PDU Credits: 21 Course FORMAT: Group discussion, lecture, case study, role play, videotaping and review, reading, practical exercises, and oral presentations Business Writing This course is designed for professionals who are proficient in the basics of grammar and writing and who wish to make their writing more effective in achieving results in business. Course days Group Call for info Onsite NASBA CPE Credits: 16 Field of Study: Communications Course Format: In-class writing and feedback; individual, small, and large group practical exercises; peer feedback; facilitator presentations; and application planning 62 Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

65 Skills for Professional Growth Skills for Professional Growth Customer Service Skills and Techniques This course is designed for professionals at all organizational levels who need to build strong relationships with internal and external customers. Interpersonal Skills: Developing Effective Relationships This course is designed for individuals who want to improve the quality of working relationships with peers, employees, supervisors, customers, and others. Resolving Conflict This course is designed for professionals interested in learning how to effectively resolve conflict. Course days Group Call for info Onsite NASBA CPE Credits: 16 Field of Study: Communications Course Level: Basic Course Format: Individual, small, and large group practical exercises, discussions, and application planning Course days Group Call for info Onsite Field of Study: Communications Course Format: Self-assessments; individual, small and large group practical exercises; discussions; facilitator presentations; and application planning Course days Group Call for info Onsite NASBA CPE Credits: 16 Field of Study: Communications Course Format: Presentation, discussion, exercises, self-assessment, and application planning Creativity and Innovation This course is designed for individuals who want to increase effectiveness, approach problems from unique perspectives, realize new opportunities, and develop creative solutions. Course days Group Call for info Onsite NASBA CPE Credits: 16 Field of Study: Personal Development Course Format: Presentation, group discussion, class exercises, application planning, and self-assessments Briefing and Presentation Skills This course is designed for individuals who want to improve the quality and impact of their briefings and presentations. Course days Group Call for info Onsite Field of Study: Communications PDU Credits: 21 Course Format: Discussion, practice presentation, videotaping, coaching, feedback, and application planning Critical Thinking for Problem Solving This course is designed for professionals who want to learn methodologies for changing their ways of thinking in order to more effectively solve problems they face in the workplace. Course days Group Call for info Onsite Field of Study: Personal Development PDU Credits: 21 Course Format: Presentation, discussion, exercises, self-assessments, and application planning Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 63

66 Skills for Professional Growth Skills for Professional Growth Effective Supervision: HR Essentials This course is designed for managers, team leaders, and current, prospective, or new supervisors who want to develop and sharpen their supervisory skills, and create highperformance cultures. Leadership Skills and Techniques This course is designed for managers, supervisors, team leaders, and individuals who want to develop highperformance leadership competencies. Leadership and Management Skills for Non-Managers This course is designed for individuals who are not in managerial positions but who need to get work done through others. Course days Group Call for info Onsite NASBA CPE Credits: 16 Field of Study: Personal Development Course Level: Basic Course Format: Presentation, discussion, exercises, case studies, self-assessment, role-plays, and application planning Course days Group Call for info Onsite Field of Study: Personal Development PDU Credits: 21 Course Format: Presentation, discussion, exercises, self-assessment, and application planning Course days Group Call for info Onsite Field of Study: Personal Development Course Level: Basic PDU Credits: 21 Course Format: Self-assessments; exercises; discussions; role-plays; facilitator presentations; and application planning Building and Sustaining Teams This course is designed for managers, supervisors, facilitators, team leaders, and team members who want to build and sustain high-performing teams. Course days Group Call for info Onsite Field of Study: Communications PDU Credits: 21 Course Format: Presentation, discussion, exercises, self-assessment, case scenarios, and application planning Anytime Coaching This course is designed for both new and experienced supervisors and managers at any level who wish to hone their skills in coaching their employees for day-to-day performance improvement. Course days Group Call for info Onsite Field of Study: Communications Course Format: Discussion, self-assessments, role plays, case studies, facilitator presentations and application planning Leading the Human Side of Change This course is designed for senior and mid-level leaders and managers who want to lead people more effectively through change and transition. Course days Group Call for info Onsite Field of Study: Communication Course Level: Advanced Course Format: Self-assessments; discussions; facilitator presentations; role-plays; and application planning 64 Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

67 Skills for Professional Growth Skills for Professional Growth Decision Making This course is designed for managers, team leaders, analysts, and individuals who want to make quality decisions. Course days Group Call for info Onsite Field of Study: Personal Development Course Level: Advanced Course Format: Self-assessments; exercises; discussions; facilitator presentations; and application planning Analytics Boot Camp This course is designed for individuals who want to improve their analytical skills and refine their approach to analyzing data for decision making. Course days Group Call for info Onsite NASBA CPE Credits: 40 Field of Study: Statistics Course Level: Basic Course Format: Exercises; discussions; computer applications; facilitator presentations; and application planning Workforce Planning and Competency Assessments Demands are increasing on government organizations to improve performance and demonstrate results, while resources are being cut. Having the right staff with the right skill set is critical to operating effectively in this challenging environment. Management Concepts provides competency assessments that support workforce planning and guide you in aligning your staff with the skills your organization needs now and in the future. Through competency assessments, you will be able to: Identify your workforce s competencies to inform hiring, training, and resourcing decisions Align your people with your organization s strategic goals For more information, see p. 8 or call Evaluating and Presenting Analysis Results This course is designed is for individuals that want to focus on effectively communicating the implications of their analysis results. Data Collection Techniques This course is designed for individuals who want to improve their analytical skills and refine their approach to analyzing data for decision making. Course days Group Call for info Onsite Field of Study: Communications Course Format: Exercises; case studies; discussions; computer applications; facilitator presentations; and application planning Course days Group Call for info Onsite NASBA CPE Credits: 32 Field of Study: Statistics Course Format: Exercises; case studies; discussions; facilitator presentations; computer applications; and application planning Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 65

68 The CGFM Training Series The CGFM Training Series The Association of Government Accountants (AGA) and Management Concepts have formed an educational partnership to bring you the open-enrollment Certified Government Financial Manager (CGFM) Training Series. The primary purpose of this series is to provide you with a solid foundation in all areas of local, state, and federal government financial management, while helping you prepare for each of the three CGFM Examinations. Financial management professionals who do not wish to pursue the CGFM designation can still benefit from taking these courses by gaining a broad base of knowledge in auditing, accounting, financial reporting and budgeting an absolute necessity in today s competitive work environment. The CGFM Training Series consists of three courses: Governmental Environment (1 day, 8 CPEs) Governmental Accounting, Financial Reporting and Budgeting (3 days, 24 CPEs) Governmental Financial Management and Control (2 days, 16 CPEs) Each course includes AGA s CGFM study guide. CGFM is a professional certification recognizing the unique skills and special knowledge required of today s government financial managers at the federal, state and local levels. Governmental Environment This course is designed for financial management professionals who are interested in learning more about the governmental environment at the federal, state, and local level. Examine ways in which government entities differ from private entities, and discuss interactions among the different levels of government and the people they serve. Outline concepts and realities of public accountability Understand government organization at all levels Comprehend interaction among levels of government Understand what to tax and why Prepare for AGA s CGFM Examination 1 The organization and structure of government federal, state and local Legal and other environmental aspects of the government Interrelationships among planning, programming, budgeting, operations, accounting, reporting and auditing Government financing process Public accountability Ethics in government Financial management responsibilities and skills Why earn the CGFM designation? Enhanced marketability throughout all levels of government Portable and tangible indicator of experience and knowledge Better understanding of the big picture of government Greater confidence on the job To earn this designation, candidates must apply for AGA s CGFM Program and meet initial certification requirements (ethics, education, examinations and experience). CGFM study guides and courses are separate from CGFM Examinations and are based on the publicly available examination content outlines. To learn more about the CGFM designation and examinations, please visit Get the knowledge you need to succeed. Register for the CGFM Training Series by calling Management Concepts at Course day $429 Atlanta, GA Apr 30, Denver, CO Jun 18, Las Vegas, NV Mar 18, Nashville, TN Mar 19, Orlando, FL Jan 10, San Diego, CA Aug 6, Oct 23, Dec 2, Feb 7, Mar 5, Apr 9, May 13, Jun 11, Jul 16, Aug 6, Sep 3, NASBA CPE Credits: 8 Field of Study: Finance Course Level: Basic group discussion, and class examples 66 Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

69 The CGFM Training Series Governmental Accounting, Financial Reporting and Budgeting This course is designed for financial management professionals who want to learn about or refresh their understanding of governmental accounting, financial reporting and budgeting, and how it differs from private sector financial activities. Learn about the unique aspects of accounting and reporting for the federal government as well as state and local governments. Understand governmental accounting standards, financial reporting practices, and budgeting approaches Apply the standards, practices, and approaches by the federal, state, and local governments Understand financial statements issued by federal, state, and local governments Prepare for AGA s CGFM Examination 2 Influences, concepts of financial reporting and standards-setting Cost accounting Budgeting General principles of governmental accounting State and local accounting and financial reporting Federal accounting and financial reporting Governmental Financial Management and Control This course is designed for financial management professionals who are interested in learning more about the federal, state, and local government activities related to management and control. Learn about the internal control process in government organizations, and how this process can aid managers in meeting objectives for reliable financial and performance reporting. Learn about the role audits play in improving the efficiency and effectiveness, and in helping ensure compliance with laws and regulations. Gain a better understanding of performance measurement and financial and managerial analysis. Understand the need for and practice of internal control Learn about techniques for managing cash, investments, loan programs, inventory, procurement, property management, and systems Understand how and what kind of audits are conducted in government Prepare for AGA s CGFM Examination 3 The internal control process Auditing Performance measurement and reporting Financial and managerial analysis techniques Financial and managerial concepts, controls, and techniques as applied to specific activities Course days $799 Course days $649 Atlanta, GA May 5-7, Denver, CO Jun 23-25, Las Vegas, NV Mar 19-21, Nashville, TN Mar 24-26, Orlando, FL Jan 13-15, San Diego, CA Aug 11-13, Oct 9-11, Dec 16-18, Feb 12-14, Mar 10-12, Apr 14-16, May 14-16, Jun 16-18, Jul 21-23, Aug 11-13, Sep 8-10, Field of Study: Accounting (Governmental) group discussion, and class examples Atlanta, GA May 1-2, Denver, CO Jun 19-20, Las Vegas, NV Mar 24-25, Nashville, TN Mar 20-21, Orlando, FL Jan 16-17, San Diego, CA Aug 7-8, Oct 24-25, Dec 3-4, Feb 10-11, Mar 6-7, Apr 10-11, May 8-9, Jun 12-13, Jul 17-18, Aug 7-8, Sep 4-5, NASBA CPE Credits: 16 Field of Study: Auditing (Governmental) group discussion, and class examples Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 67

70 Professional CERTIFICATION Training Professional Certifications for Auditors Attaining a world recognized audit certification can provide many benefits to you and your organization. Certification helps you: Distinguish yourself from your peers Improve your credentials with internal staff and external clients Fine-tune your knowledge of best practices in the industry Enhance your career opportunities Management Concepts proudly supports auditor certification with courses to prepare students to attain the Certified Internal Auditor (CIA ) and Certified Government Auditing Professional (CGAP ) designations. Certified Internal Auditor The Certified Internal Auditor (CIA ) designation is the only globally-accepted certification for internal auditors and remains the standard by which individuals demonstrate their competency and professionalism in the internal auditing field. Candidates leave the program enriched with educational experience, information, and business tools that can be applied immediately in any organization or business environment. Certified Government Auditing Professional The Certified Government Auditing Professional (CGAP ) preparatory course is designed to help auditors build the confidence to take the CGAP exam and become a Certified Government Auditing Professional as designated by the Institute of Internal Auditors (IIA). Earning the CGAP certification demonstrates your knowledge and understanding of the unique features of public-sector internal auditing fund accounting, grants, legislative oversight, confidentiality rights, and more. Certified Internal Auditor (CIA ) Preparatory Course This course is designed for those interested in preparing for the CIA exam by taking a fiveday course that covers the four essential parts of the CIA certification. This course utilizes the IIA s CIA Learning System, an interactive print and web-based review program that teaches and reinforces the entire global CIA exam syllabus in a flexible, on-demand format. The CIA Learning System includes print modules that cover each of the four IIA standards and access to interactive online study tools. The online tools include My CIA Review Plan, which helps create a personalized study plan; pre-tests and post-tests that evaluate current knowledge and identify topics requiring further study; section-specific quizzes; eflashcards and glossary for review of key terms and definitions; a practice exam and progress report; and a Resource Center, which provides additional references and feedback opportunities. The Internal Audit Activity s Role in Governance, Risk, and Control Risk and control knowledge elements Establishing a risk-based plan to determine the priorities of the internal audit activity Plan engagements The nature of internal audit work in risk management, control, and governance Conducting the Internal Audit Engagement Conduct engagements Conduct specific engagements Monitor engagement outcomes Fraud knowledge elements Engagement tools Business Analysis and Information Technology Business processes Financial accounting and finance Managerial accounting Regulatory, legal, and economics Information technology Business Management Skills Strategic management Global business environments Organizational behavior Management skills Negotiating Please note that to earn the CIA and CGAP designations, candidates must meet predefined criteria. To find out more about earning your CIA or CGAP, determine your eligibility, or register for the exam, visit The IIA CIA Learning System is developed independently of the IIA s exam development function and uses syllabus information that is publicly available. Course days $1,499 Call for info Mar 24-28, Jun 9-13, Sep 8-12, NASBA CPE Credits: 40 Field of Study: Finance Course Level: Basic 68 Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

71 Professional CERTIFICATION Training Certified Government Auditing Professional (CGAP ) Preparatory Course This course is designed to help build confidence to take the CGAP exam and become a Certified Government Auditing Professional as designated by the Institute of Internal Auditors (IIA). Earning the CGAP certification demonstrates knowledge and understanding of the unique features of public-sector internal auditing. Understand and apply required standards for governmental auditing Successfully provide a wide range of audit services in the government Use current audit methodologies and techniques in government audits Describe the government auditor s evolving role in accountability and results management Standards, Governance, and Risk/Control Frameworks The International Standards for the Professional Practice of Internal Auditing (ISPPIA) Government Auditing Standards (GAS) (the Yellow Book) International Standards of Supreme Audit Institutions (ISSAI) International Auditing and Assurance Standards Board (IAASB) standard Committee on Sponsoring Organizations (COSO) model of internal control Government Auditing Practice Role of government audit organizations Financial, Performance, Compliance, and Internal Control Audits Other audit services and consulting roles Effective delivery of audit services Government Auditing Skills and Techniques Management of audit organizations Auditor s role in performance measurement Quantitative and qualitative methods Tools and techniques to develop audit findings Recognition of potential fraud and other integrity violations Use of logic in government audits Government Auditing Environment Budget and accounting laws and mechanisms Performance measurement laws and initiatives and cost accounting Delivery mechanism pros and cons Unique procurement and human resource approaches Due process, privacy, and services to at-large populations Fragmented and potentially conflicting missions Learning Approach: Lecture, class discussion and use of mock CGAP exam questions are used, covering the four domains on The IIA s CGAP exam. Gain the Most Recognized Professional Credential in the Department of Defense Become a Certified Defense Financial Manager The American Society of Military Comptrollers (ASMC) offers the Certified Defense Financial Manager (CDFM) educational program and certification designation to those persons desiring to demonstrate proficiency in the core aspects of defense financial management. The DoD Authorization Act FY2012, signed by President Obama, empowers the Secretary of Defense to prescribe professional certification and credential standards for the financial management community. The CDFM is one of the professional certification programs recognized by the DoD. Management Concepts is proud to help prepare those in the Defense Community for the CDFM and supports ASMC s mission to improve financial management proficiency with DoD by delivering ASMC s Enhanced Defense Financial Management Training Course (EDFMTC) in DoD-funded sessions. For more information on taking the EDFMTC training, please contact Phara Rodrigue at [email protected] (703) , ext Course days $839 Call for info Jan 27-29, Apr 14-16, Sep 22-24, Field of Study: Finance Course Level: Basic Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 69

72 Publications from Management Concepts Press New! The Government Manager s Essential Library Government managers, unlike those in the commercial world, must have a working knowledge of a wide variety of areas in addition to their mission-specific duties and tasks. From team building and communication skills to understanding basic government contracting and appropriations law, the government manager must be familiar with a range of topics to succeed in the federal arena. The Government Manager s Guide to Appropriations Law By William G. Arnold 2013, 7 x10 softcover, 250 pages, ISBN Product Code B029, $36 The Government Manager s Guide to Source Selection By Charles Solloway 2013, 7 x10 softcover, 200 pages, ISBN Product Code B012, $36 The Government Manager s Guide to Contract Negotiation By LeGette McIntyre 2013, 7 x10 softcover, 150 pages, ISBN Product Code B128, $36 Look for this symbol on publications now available for your e-reader from Management Concepts Press. Navigating Federal Travel: A Q & A Roadmap Queen E. Cox 2012, 6 x 9 softcover, 204 pages ISBN Product Code B954, $39 The COR/COTR Answer Book, Third Edition Bob Boyd 2012, 6 x 9 hardcover, 370 pages, ISBN , Product Code B732, $105 Federal IT Capital Planning and Investment Control Thomas G. Kessler, DBA, and Patricia A. Kelley, DPA 2008, 7 x 10 hardcover with CD-ROM, 374 pages, ISBN , Product Code B223, $69 Governmental and Nonprofit Financial Management Charles K. Coe, Ph.D. 2007, 6 x 9 softcover, 321 pages, ISBN , Product Code B837, $42 available online! Federal Travel Report Online: Single user Product Code ONLTR, $220; 2-5 user Product Code: ONLTRM, $550 Print: Product code NLTR, $250 Order a combination and save! Online and Print combo: Product Code ONLTRC, $320 The Prompt Payment Act Answer Book William G. Arnold 2009, 6 x 9 hardcover, 172 pages, ISBN , Product Code B438, $45 The Antideficiency Act Answer Book William G. Arnold 2009, 6 x 9 hardcover, 235 pages, ISBN , Product Code B445, $45 Buy Both The Prompt Payment Act Answer Book and The Antideficiency Act Answer Book for $80!...a Savings of $10, Product Code B858S The Appropriations Law Answer Book: A Q&A Guide to Fiscal Law William G. Arnold, CDFM-A, CCA 2012, 6 x 9 hardcover, 260 pages, ISBN , Product Code B626, $59 updated! Appropriations Law Manual: GAO Red Book Update Service Looseleaf: (3 Volumes, includes one year of updates), Product Code M101, $575 Annual renewals: $475 per year Prices are subject to change without notice. Please visit our website for the most current information. available online! Appropriations Law Examiner Online: Single user Product Code ONLAL, $275; 2-5 user Product Code ONLALM, $548 Print: Product Code NLAL, $295 Order a combination and save! Online and Print Combination: Product Code ONLALC, $435 updated! Principles of Federal Appropriations Law Online: Single user Product Code OQ101, $655; 2-5 users Product Code OQ101M, $2,370 CD-ROM: Product Code CQ101, $715 Online and CD Combination: Product Code OQ101C, $860 Pricing and Cost Accounting: A Handbook for Government Contractors, Third Edition Darrell J. Oyer, CPA 2011, 8½ x 11 hardcover, 282 pages, ISBN , Product Code B251, $85 Performance Budgeting: What Works, What Doesn t William G. Arnold 2008, 7 x 10 hardcover with CD-ROM, 235 pages, ISBN , Product Code B261, $59 Order by phone at or online at Please refer to promotion code FC0913 when ordering. 70 Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

73 Credits and Professional Certification Training Many of the courses presented in this catalog are designed to meet the standards and requirements of the leading industry organizations detailed below. Students seeking to earn credentials or recognition from these organizations, such as college and continuing education credit and professional certification, can select from a broad array of offerings to further their professional development. Continuing Education National ASSOCIATION of STATE BOARDS of ACCOuNTANCy (NASBA) CPE Credit Many of Management Concepts courses meet the professional certification and continuing education requirements for students seeking Continuing Professional Education (CPE) credits. NASBA CPE credit information is detailed on the individual pages of courses meeting these requirements. Management Concepts 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: Prerequisites and/or advance preparation, if applicable, are identified in the individual course descriptions. Student complaints will be handled in accordance with our Satisfaction Guarantee. Professional Certification Training Management Concepts provides training to prepare you for the following professional certifications and credentials: Certified Government Financial MANAGER (CGFM) The CGFM Training Series provides you with a broad base of knowledge in auditing, accounting, financial management, and budgeting. These courses provide the advanced knowledge and instill the confidence you need to sit for each of the three examinations required as part of the Association of Government Accountants CGFM program. See pages 66 and 67 for details. Certified Defense Financial MANAGER (CDFM) Management Concepts is licensed to deliver the American Society of Military Comptroller's (ASMC) Enhanced Defense Financial Management Training Course (EDFMTC). The EDFMTC supports preparation for the CDFM examinations. See page 69 for details. Certified Internal AuDITOR (CIA ) The Certified Internal Auditor (CIA ) designation is the only globally accepted certification for internal auditors and remains the standard by which individuals demonstrate their competency and professionalism in the internal auditing field. Candidates leave the program enriched with educational experience, information, and business tools that can be applied immediately in any organization or business environment. See page 68 for details. Certified Government Auditing Professionals (CGAP ) The Certified Government Auditing Professional (CGAP ) designation demonstrates your knowledge and understanding of the unique features of public-sector auditing. See pages 69 for details. CP-11 CP-11 MANDATORY COURSE CP-11, the Army Comptroller Civilian Career Program, helps ensure consistent workforce education, training, and professional development. The CP-11 Mandatory Course icon indicates that the course is mandatory for the Multi- Discipline Financial Analyst, Intern/ Entry Level. ProjECT MANAGEMENT INSTITute (PMI) CERTIFICATIONS PMI is the leading nonprofit professional association in project management, establishing standards and providing professional certification highly sought after by today s competitive organizations. Management Concepts students receive Professional Development Units (PDUs), required by PMI, to obtain Certified Associate in Project Management (CAPM ) and Project Management Professional (PMP ) certification and re-certification. PMP, CAPM, PMBOK, and the PMI Registered Education Provider logo are registered trademarks of the Project Management Institute, Inc. Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 71

74 Registration Information for Open Enrollment Classes Enrolling in a Class To enroll in a class, you must sign up for the class and either pay the class tuition or submit fully executed payment paperwork prior to the class start date. See the Payment section below for more details. If you do not have tuition payment or payment information at the time you desire to enroll, we will place you in a reservation status until payment or fully executed payment paperwork is received. Reserved seats are not guaranteed and may be forfeited at any time prior to receipt of payment or payment paperwork. Class sizes are limited, so we recommend enrolling early to guarantee a place in the class. How to Enroll online: RegisterforaClass phone: Fax: Mail: Management Concepts Attn: Open Enrollment Registration 8230 Leesburg Pike, Suite 800 Tysons Corner, VA Download the enrollment application at Payment Tuition payment or fully executed payment paperwork is preferred at the time you sign up for a class, but due no later than fourteen (14) calendar days prior to the start of the class. You will not be enrolled in a class until payment or executed payment paperwork is received. Instead, you will be placed in a reservation status for the class. To enroll in a class less than fourteen (14) calendar days prior to its start date, you must submit payment or fully executed payment paperwork upon signing up for the class. For online classes, tuition payment or fully executed and signed payment is required prior to access to the online class. Methods of payment include: Credit cards (VISA, MasterCard, and American Express) Checks, Money Orders, or Cashiers Checks Fully executed, authorized and signed Purchase Order (P.O.s) Fully executed, authorized and signed Government Training Form (e.g., SF 182, DD Form 1556) To avoid confirmation delays, please ensure that your registration number or invoice number accompanies your payment. Enrollment and Class Confirmation You will receive an enrollment acknowledgment via within three days of enrolling in a class. This does not mean the class will occur. You will receive a class confirmation via up to 3 weeks prior to the class start date confirming that the class will be held. Nonrefundable travel reservations should not be made before receiving class confirmation. Accommodations and meals are not included in the tuition fee. If the class is full, or has been rescheduled, notification of the change in class status will be sent. Student substitutions are permitted at any time up to the start of the class. Student Cancellations Fourteen (14) calendar days, or more, prior to the class start date. There is no penalty for cancelling an enrollment fourteen (14) calendar days, or more, prior to the class start date. Thirteen (13) calendar days, or less, prior to the class start date. For employer-sponsored training, full payment is due if an enrollment is canceled thirteen (13) calendar days, or less, prior to the class start date. No credits, transfers, or refunds will be made. Complete Open Enrollment Terms & Conditions Visit TermsandConditions for the most up-to-date terms and conditions. Open Enrollment Group Discounts Organizations save money when sending a group of students to the same open enrollment class offered in this catalog. When five to nine students from your organization attend the same class, you can take a 5% discount off the course price. Send ten or more and receive a 10% discount. Accommodations Accommodations and meals are not included in the tuition fee. Visit for travel recommendations. Satisfaction Guarantee Management Concepts offers a money-back guarantee on every open enrollment course. We simply ask that you explain why you are dissatisfied in writing so we can improve. We will refund 100% of your tuition or apply the amount to another class. Concerns should be sent to: Management Concepts, Attention: Customer Care, 8230 Leesburg Pike, Tysons Corner, VA 22182, Phone: , [email protected] For students attending open enrollment classes at Management Concepts Tysons Corner, VA training facility, concerns or dissatisfaction regarding a Management Concepts class may also be sent to the State Council of Higher Education for Virginia (SCHEV) at the address below in the event you believe Management Concepts has not fully resolved your concern or dissatisfaction. SCHEV, 101 N. 14th Street, James Monroe Building, Richmond, VA 23219, Phone: , Fax: , [email protected] GSA Contracts Eligible buyers may purchase certain Management Concepts products and services under the company s GSA Multiple Award Schedule (MAS) 874 Contract #GS-02F- 0010J. Buyers should indicate that their purchase is being made under the company s MAS contract at the time they place their order. In addition, their order should include the company s MAS contract number. Please contact us with any questions about the ordering procedure at Location Our classes are conveniently accessible by Metro. Tuition fees, course titles, course schedules, and terms and conditions are subject to change without notice. Visit our website for the most current information: 72 Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts

75 Alphabetical Listing of Courses A Accounting for Business Operations in Government...47 Accounting for Property, Plant, and Equipment (SFFAS 6 & 8)...50 Accounting for Revenue and Other Financing Sources (SFFAS 7)...49 Analytics Boot Camp...65 Antideficiency Act, The...40 Anytime Coaching...64 Appropriations Law for Business Operations in Government...39 Appropriations Law Refresher and Update...39 Appropriations Law Seminar...38 Army PPBES Workshop...26 Audit Boot Camp...52 Audit Interviews: Skills for Success...53 Auditing Fundamentals in the Federal Environment...53 B Briefing and Presentation Skills...63 Budget Analyst s Essential Guide to Formulation, Justification, and Execution...23 Budget Estimating Using Microsoft Excel...25 Budget Execution...28 Budget Formulation...27 Budget Justification: Effective Preparation and Submission...27 Budgeting and Accounting: Making the Connection...24, 45 Building and Sustaining Teams...64 Business Writing...62 C Capital Asset Planning and Justification Using OMB Criteria...31 Capturing and Managing Costs...46 Certified Government Auditing Professional (CGAP ) Preparatory Course...69 Certified Internal Auditor (CIA ) Preparatory Course...68 Cost-Benefit Analysis Using Microsoft Excel...32 Creativity and Innovation...63 Critical Thinking for Problem Solving...63 Customer Service Skills and Techniques...63 d Data Analysis for Financial Managers Using Microsoft Excel...29 Data Collection Techniques...65 Decision Making...65 Decision Support for Financial Managers...25 Developing the Independent Government Cost Estimate...62 DoD Fiscal Law Online Refresher...41 e Effective Supervision: HR Essentials...64 Effectively Managing Financial Resources...60 Essential Communications for the Audit Lifecycle...54 Ethical Decision Making for Financial Managers...19 Evaluating and Presenting Analysis Results...65 f Federal Accounting Fundamentals...44 Federal Budget Process, The...24 Federal Credit Accounting: An Introduction...45 Federal Financial Management Overview...17 Federal Financial Statement Audits...57 Federal Management Essentials...60 Financial Management of Business Operations in Government...20 Financial Management of Defense Working Capital Funds...20 Financial Management Systems in the Current Federal Environment...18 FIAR: Supporting DoD s Effort to Achieve Audit Readiness...59 Fiscal Law in DoD...40 Forensic Auditing: Detection and Prevention of Fraud...55 Fundamentals of Overhead and Other Indirect Cost Rates...62 g Governmental Accounting, Financial Reporting and Budgeting (CGFM)...67 Governmental Environment (CGFM)...66 Governmental Financial Management and Control (CGFM)...67 i Improper Payments...18 Improving Organizational Performance...60 Improving Organizational Systems and Processes...60 Integrating Performance Management and Performance Budgeting...30 Internal Control over Financial Reporting...36 Internal Controls: Meeting Federal Requirements for Accountability...35 Interpersonal Skills: Developing Effective Relationships...63 Introduction to Federal Contracting...62 k Keeping the Audit on Track: Critical Skills for Audit Managers...56 Key to Audit Success: Focus on Objectives...55 l Leadership and Management Skills for Non-Managers...64 Leadership Skills and Techniques...64 Leading and Managing Programs and Projects...60 Leading the Human Side of Change...64 Legislative Process: Working with Congress, The...19 m Making Decisions Using Earned Value...62 Managing Key Relationships...60 o Overview of Internal Control Guidance...36 p Performance Auditing...56 Performance Budgeting...29 PPBE Workshop: Defense Planning, Programming, Budgeting, and Execution...26 Preparation and Analysis of the SF , 48 Preparing Federal Financial Statements Using the U.S. Standard General Ledger...48 Preparing High-Impact Audit Reports...54 Program and Budget Analysis Using Microsoft Excel...28 Program Evaluation for Improved Decision-Making...32 Project Management Principles...62 Prompt Payment Act and Voucher Examination, The...46 r Resolving Conflict...63 s Statements of Federal Financial Accounting Standards: SFFAS...49 u U.S. Standard General Ledger: Practical Applications...47 USACE Fiscal Law Online Refresher...41 Using Performance Metrics to Improve Program Effectiveness...30 Additional Programs and Services Federal Financial Management Certificate Program Individual Development Plan (IDP)... 9 Publications from Management Concepts Press Copyright 2013 by Management Concepts. Trademarks: Management Concepts logo, and related trade dress including design of this catalog are trademarks of Management Concepts and may not be used without permission. Intellectual Property Policy: By registering for or otherwise ordering a Management Concepts course, you acknowledge that Management Concepts training materials are protected by U.S. and international copyright laws. In addition, you agree not to use the company s training materials, including but not limited to the concepts and ideas expressed in the training, to create a competing product/service. Complete Terms & Conditions: For complete terms and conditions affecting students, please visit our Customer Service Center section on our website: Management Concepts does not permit audio or videotaping of courses. Printed content subject to change. For most up-to-date content, tuition & schedule, visit: Call Management Concepts 73

76 WITH MANAGEMENT CONCEPTS 8230 Leesburg Pike Tysons Corner, VA Accelerate Your Audit Readiness WITH MANAGEMENT CONCEPTS WITH MANAGEMENT CONCEPTS WITH MANAGEMENT CONCEPTS Management Concepts supports audit readiness with training that: Increases your knowledge and awareness of the Financial Improvement Audit Readiness (FIAR) initiative Provides the tools necessary to help your organization become audit ready See pages for more information. LEARN MORE! Scan the QR code, visit or call for details. FC0913