federal financial management training and development … financial... · training to prepare for...

888.545.8575 | www.ManagementConcepts.com

Federal Financial ManagementTRAINING & DEVELOPMENT CATALOG

Courses Scheduled October 2013 to September 2014

Now Available! Capturing and Managing CostsSee page 46

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®

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

Visit us at learn.ManagementConcepts.com/DoD for more details

about our commitment to the Defense Financial Management Community.

LEARN MORE!

NEW from Management Concepts Press

What’s NEW at Management Concepts for Federal Financial Managers

Meet DoD’s Requirement for Fiscal Law TrainingAttention 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 Auditors5-Day Certified Internal Auditor® (CIA®) Preparatory CoursePrepare for the most sought-after credential in the internal audit profession. For course details and dates, see p. 68.

3-Day Certified Government Auditing Professional® (CGAP®) Preparatory CourseAcquire the knowledge and essential skills to take the CGAP® exam. For course details and dates, see p. 69.

NEW Training CoursesCost–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 CoursesCapturing and Managing Costs, COuRSE 5092, 3 DAyS. For course details, see p. 46.

For publication details, see p. 70.

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.

Printed content subject to change. For most up-to-date content, tuition & schedule, visit: www.ManagementConcepts.com | Call 888.545.8575 | © 2013 Management Concepts 1

Table of Contents

GENERAL INFORMATION

What’s New at Management Concepts for Federal Financial Managers ...............................1About Management Concepts ...............................................................................................4About Federal Financial Management ...................................................................................5Onsite and Group Training ....................................................................................................6Flexible Delivery Options ......................................................................................................7Workforce Development Resources ......................................................................................8Individual Development Plan .................................................................................................9Certificate Program• Federal Financial Management Certificate Program .....................................................10-13Course Calendars• General Financial Management .........................................................................................16• Budgeting and Performance ..............................................................................................21• Internal Control ................................................................................................................34• Appropriations Law ..........................................................................................................37• Accounting .......................................................................................................................43• Auditing ...........................................................................................................................51Professional Certification Training• The CGFM Training Series ..........................................................................................66-67• Certified Internal Auditor (CIA®) Preparatory Course .......................................................68• Certified Government Auditing Professional® (CGAP®) Preparatory Course .....................69Publications from Management Concepts Press ..................................................................70Credits and Professional Certification Training ....................................................................71Registration Information for Open Enrollment Classes ........................................................72Alphabetical 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 133 31 • •

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: www.ManagementConcepts.com | Call 888.545.8575 | © 2013 Management Concepts

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 133 48 • •

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 • •


About Management Concepts

Management 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 award- winning publications. For more information visit www.ManagementConcepts.com.

Management Concepts is certified to operate by the State Council of Higher Education for Virginia.

The Management Concepts DifferenceTop 10 Reasons to Work with Us

1 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.

2 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.

3 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.

4 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.

5 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®).

6 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.

7 Customizable training Our courses can be customized to meet the specific needs of your organization and can be delivered onsite at your location.

8 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.

9 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.

10 100% Satisfaction guarantee Our commitment to your satisfaction is backed by a 100% satisfaction guarantee.

*Based on GSA 2011 Schedule Sales Query: Schedule 874-4.


About Federal Financial ManagementWhat you Can ExpectWe 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 WorkTrainingOur 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 TrainingBuild 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 OptionsWe 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 AssessmentsYour 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 TrainingEvery 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 usHaving the right skill set within your organization is critical in today’s environment. Whether you are anaccountant, 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.

Other Areas of Expertise:

Federal Acquisition & ContractingOur 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 & AssistanceWe 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 SkillsWe 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 ManagementWe 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.


Group Onsite TrainingDelivered 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 TimeThe 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 CurveSpeed 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 ProgramFurther 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 OptionsWe 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 888.545.8575 to speak with an onsite training specialist

or email us at: [email protected]


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.

Group Onsite TrainingManagement 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

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 high-quality 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 TrainingWe provide engaging, rigorous self-paced online training for your organization and can customize it to address agency-specific requirements.

Management Concepts Training in More CitiesIn addition to our Washington, D.C. and Tysons Corner, VA locations, we also offer training courses in:

We Can Administer Your TrainingIf 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.

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.

For more information on alternative delivery options, please call 888.545.8575

we develop customized programs to meet organizational needs.

• Atlanta• Las Vegas• Baltimore

• Orlando• Boston • Philadelphia

• Chicago• San Antonio• Denver

• San Diego • Heidelberg

(Germany)

• Seattle• Kansas City


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 AssessmentsWorkforce 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.

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

Performance Support ToolsAt 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.

PublicationsWe 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.

Human CapitalManagement

System

Recruitment& Selection

SuccessionPlanning

PerformanceManagement

Training &Development

CareerManagement

WorkforcePlanning

For more information on our Workforce Development Resources, call 888.545.8575.


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.

How It Works:To develop your IDP online, go to www.ManagementConcepts.com/TrainingSupportServices/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 888.545.8575.

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.

A New Approach to Workforce PlanningDoes 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 888.545.8575.


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 YouThis 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 GoalsBuild 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 888.545.8575 or [email protected].

Bring a Customized Certificate Program In-HouseWe will partner with you to create a unique curriculum customized to meet a group of employees’ specific development needs. Contact us at 888.545.8575 to learn more.

How the Program Works

STEP 1: ChOOSE yOuR TRACk• Accounting Track• Auditing Track• Budgeting Track• Financial Management Track

STEP 2: ENROLL IN ThE PROGRAMThe next step is to submit a Letter of Intent, which can be found on our website at www.ManagementConcepts.com/loi. Submitting this form enrolls you in the program but does not obligate you to take any courses.

STEP 3: SELECT AND REGISTER FOR COuRSESRegister for your first course by calling 888.545.8575 or by registering online at www.ManagementConcepts.com.

STEP 4: COMPLETE ThE REQuIREMENTSYou 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 888.545.8575 of your intent to graduate.

STEP 5: GRADuATEWhen you have fulfilled all program requirements, you will receive a framed certificate recognizing your achievements.


Competency-Based TrainingAll 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.

Choose the Right Track for you

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.

ACCOuNTING 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.

• Appropriations Law Seminar (p. 38) • Federal Accounting Fundamentals (p. 44)• U.S. Standard General Ledger: Practical

Applications (p. 47)

Core Courses (Required)

Elective Courses• Choose 5 elective courses from the

Accounting Track. See matrix on pages 12 and 13 for a complete listing of applicable courses.

TOTAL: 8 Courses

AuDITING TRACk

Acquire foundational knowledge and build the general skills critical to effective engagement in audit activities in today’s accountability-driven, performance-focused environment.

• Audit Boot Camp (p. 52)• Preparing High-Impact Audit Reports

(p. 54)• Internal Controls: Meeting Federal

Requirements for Accountability (p. 35)


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.

TOTAL: 8 Courses

BuDGETING TRACk

Understand the latest policies and learn how to develop, execute, monitor, and adjust budgets to meet federal guidelines.

• 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)


Elective Courses• Choose 5 elective courses from the

Budgeting Track. See matrix on pages 12 and 13 for a complete listing of applicable courses.

TOTAL: 8 Courses

FINANCIAL MANAGEMENT TRACk

Answer today’s tough financial management questions: How are budgets prepared? How does appropriations law limit the use of funds?

• Appropriations Law Seminar (p. 38)• Budget Analyst’s Essential Guide

to Formulation, Justification, and Execution (p. 23)

• Federal Accounting Fundamentals (p. 44)


Elective CoursesChoose 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


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

CoursesAccounting 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

Acc

oun

ting

Aud

iting

Bud

get

ing

Fina

ncia

l Man

agem

ent

TRACkS


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 l

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

Acc

oun

ting

Aud

iting

Bud

get

ing

Fina

ncia

l Man

agem

ent

Acc

oun

ting

Aud

iting

Bud

get

ing

Fina

ncia

l Man

agem

ent

TRACkS

Courses Courses

TRACkS


Federal Financial Management Course Offerings

General Financial Management Budgeting and Performance Internal Control Appropriations Law Accounting Auditing DoD Audit Readiness

OV

ER

VIE

W

AN

D

uP

DA

TE

• Federal Financial Management Overview• Financial Management Systems in the Current Federal

Environment

• The Federal Budget Process • Overview of Internal Control Guidance • 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!

BA

SIC

• 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

• Appropriations Law Seminar • Federal Accounting Fundamentals• Federal Credit Accounting: An Introduction• Budgeting and Accounting: Making the

Connection • The Prompt Payment Act and Voucher

Examination

• Audit Boot Camp• Audit Interviews: Skills for Success • Auditing Fundamentals in the Federal

Environment

INT

ER

ME

DIA

TE

• 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 • The Antideficiency Act• Appropriations Law for Business Operations in

Government• Fiscal Law in DoD

• 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

• 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

AD

VA

NC

ED • Capital Asset Planning and Justification Using

OMB Criteria• 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

All Management Concepts courses can be customized and delivered onsite. Call 888.545.8575 to bring a course or customized program to your location.


General Financial Management Budgeting and Performance Internal Control Appropriations Law Accounting Auditing DoD Audit Readiness

OV

ER

VIE

W

AN

D

uP

DA

TE

• Federal Financial Management Overview• Financial Management Systems in the Current Federal

Environment

• The Federal Budget Process • Overview of Internal Control Guidance • 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!

BA

SIC

• Ethical Decision Making for Financial Managers• Improper Payments


• Budgeting and Accounting: Making the Connection• Budget Estimating Using Microsoft Excel• Decision Support for Financial Managers


• Appropriations Law Seminar • Federal Accounting Fundamentals• Federal Credit Accounting: An Introduction• Budgeting and Accounting: Making the

Connection • The Prompt Payment Act and Voucher

Examination

• Audit Boot Camp• Audit Interviews: Skills for Success • Auditing Fundamentals in the Federal

Environment

INT

ER

ME

DIA

TE

• 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 • The Antideficiency Act• Appropriations Law for Business Operations in

Government• Fiscal Law in DoD


• 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



• Keeping the Audit on Track: Critical Skills for Audit Managers

• Key to Audit Success: Focus on Objectives• Performance Auditing• Preparing High-Impact Audit Reports

AD

VA

NC

ED • Capital Asset Planning and Justification Using

OMB Criteria• 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



General Financial ManagementWhether 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

COuRSES

2013 2014

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 16-18 Nov 13-15 Dec 2-4 Jan 6-8 Feb 5-7 P Feb 24-26

Mar 17-19 LV Apr 14-16 D

Apr 2-4May 5-7 Jun 16-18 Jul 14-16 Aug 25-27 Sep 15-17

Financial Management of Business Operations in Government, p. 20 Jan 22-24 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 24-26 May 14-16 Jul 30-Aug 1

Financial Management Systems in the Current Federal Environment, p. 18 Oct 16-18 Jan 13-15 Apr 16-18 Jul 23-25

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

All courses, except those designated below, will be held in Washington, DC. Our Washington, DC classes are conveniently accessible by Metro.

D - Denver, CO LV - Las Vegas, NV P - Philadelphia, PA TC - Tysons Corner, VA

General Financial Management Course Calendar


G E N E R A L F I N A N C I A L M A N A G E M E N T

Instructor-Led Live Classroom Group Onsite Course 5051 3 days $799 Call for info 888.545.8575.

Denver, COApr 14-16, 2014 .......................... 14505106Las Vegas, NVMar 17-19, 2014 .......................... 14505104Philadelphia, PAFeb 5-7, 2014 .............................. 14505102

Washington, DCOct 16-18, 2013 ........................... 13505116Nov 13-15, 2013 .......................... 13505117Dec 2-4, 2013 .............................. 13505118Jan 6-8, 2014 .............................. 14505101Feb 24-26, 2014 .......................... 14505103

Apr 2-4, 2014 ............................... 14505105May 5-7, 2014 ............................. 14505107Jun 16-18, 2014 .......................... 14505108Jul 14-16, 2014 ........................... 14505109Aug 25-27, 2014 .......................... 14505110Sep 15-17, 2014 .......................... 14505111

NASBA CPE CREDITS: 24• Field of Study: Finance• Course Level: Overview

COuRSE FORMAT: Lecture, group discussion, and class exercises

REQuIRED MATERIALS: Students must bring a calculator to class

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.

LEARNING OBjECTIVES:

• 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

COuRSE TOPICS INCLuDE:

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

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

Meets Selected Core Competencies For:• Accountants• Budget analysts• Financial managers



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.


• 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



Washington, DCOct 16-18, 2013 ............13511705Jan 13-15, 2014 ...........14511701Apr 16-18, 2014 ...........14511702Jul 23-25, 2014 ............14511703

NASBA CPE CREDITS: 24• Field of Study: Business

Management and Organization

• Course Level: Overview

COuRSE FORMAT: Lecture, 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

Improper Payments

This course is designed for supervisors, managers, program managers, and other individuals involved in processing and making federal payments.


• 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


Instructor-Led Live Classroom Group Onsite Course 5036 1 day $429 Call for info 888.545.8575.

Washington, DCOct 28, 2013 .................13503608Mar 7, 2014 ..................14503601Apr 11, 2014 .................14503602Jun 13, 2014 ................14503603Jul 11, 2014 .................14503604Sep 12, 2014 ................14503605

NASBA CPE CREDITS: 8• Field of Study: Auditing• Course Level: Basic




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.


• 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

Meets Selected Core Competencies For:• Budget analysts• Financial managers


Washington, DCDec 2, 2013 ..................13518906

NASBA CPE CREDITS: 8• Field of Study: Social

Environment of Business• Course Level: Intermediate

COuRSE FORMAT: Lecture, group discussion, and case studies

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.


• 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

Meets Selected Core Competencies For:• Accountants• Auditors• Financial managers


Tysons Corner, VAOct 23, 2013 .............13524905Washington, DCMar 28, 2014 ................14524901Jun 27, 2014 ................14524902Aug 15, 2014 ................14524903

NASBA CPE CREDITS: 8• Field of Study: Behavioral

Ethics• Course Level: Basic



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).


• 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


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.


• 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



Washington, DCDec 4-6, 2013 ...............13533005Mar 24-26, 2014 ...........14533001May 14-16, 2014 ..........14533002Jul 30-Aug 1, 2014 .......14533003

NASBA CPE CREDITS: 24• Field of Study: Finance• Course Level: Intermediate


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



Washington, DCJan 22-24, 2014 ...........14513401Apr 30-May 2, 2014 ......14513402Jul 30-Aug 1, 2014 .......14513403Sep 29-Oct 1, 2014 .......14513404


SuGGESTED PREREQuISITE: • Accounting for Business

Operations in Government


RECOMMENDED FOLLOW-ON COuRSE:• Accounting for Business

Operations in Government• Appropriations Law for

Business Operations in Government




Budgeting and PerformanceOur 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 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


B u D G E T I N G A N D P E R F O R M A N C E

COuRSES2013 2014


Army PPBES Workshop, p. 26 Mar 24-28 A

Mar 31-Apr 4May 12-16 h Jun 2-6 Sep 15-19

Budget Analyst’s Essential Guide to Formulation, Justification, and Execution, p. 23 Oct 7-9Nov 13-15Nov 25-27

Jan 8-10Jan 13-15 A

Feb 12-14Feb 26-28

Mar 10-12 P

Mar 19-21Mar 31-Apr 2

Apr 16-18Apr 28-30

May 19-21

Jun 2-4 D

Jun 4-6 LV

Jun 18-20 DA

Jun 23-25

Jul 7-9Jul 16-18 C

Jul 23-25

Aug 4-6 B

Aug 18-20Aug 20-22 SF

Aug 25-27

Sep 10-12

Budget Estimating Using Microsoft Excel, p. 25 Oct 16-18 Jan 8-10 Mar 10-12 Apr 16-18 May 28-30 Jun 23-25 Jul 28-30 Aug 20-22 TC Sep 8-10

Budget Execution, p. 28 Jan 8-10 Mar 3-5 Apr 28-30 Jun 16-18 Jul 14-16 Aug 13-15Sep 3-5

Sep 29-Oct 1

Budget Formulation, p. 27 Oct 7-9 Dec 4-6 Jan 13-15 Apr 23-25 May 7-9 Jul 30-Aug 1 TC Aug 20-22

Budget Justification: Effective Preparation and Submission, p. 27 Jan 27-29 Jun 11-13 Aug 25-27

Budgeting and Accounting: Making the Connection, p. 24 Oct 7-8 Nov 4-5 BDec 2-3

Dec 12-13Jan 30-31 Feb 27-28 Mar 13-14 P

Mar 17-18 TC

Apr 7-8Apr 14-15

May 5-6

Jun 2-3 Jun 9-10

Jun 16-17 DA

Jun 19-20 TC Jun 26-27 A

Jul 14-15 C

Jul 21-22Jul 28-29

Aug 11-12Aug 18-19 SF

Sep 3-4Sep 18-19

Capital Asset Planning and Justification Using OMB Criteria, p. 31 Dec 4-6 Mar 19-21 Apr 23-25 TC Jun 4-6 Jul 30-Aug 1

Cost-Benefit Analysis Using Microsoft Excel, p. 32 Nov 20-22 Mar 26-28 Jun 9-11 TC Sep 3-5

Data Analysis for Financial Managers Using Microsoft Excel, p. 29 Nov 4-7 Feb 24-27 May 5-8 Aug 18-21

Decision Support for Financial Managers, p. 25 Feb 5-7 Jun 2-4 Sep 3-5

The Federal Budget Process, p. 24 Oct 21-22 Nov 18-19 Dec 9-10 Jan 27-28 Feb 27-28 Apr 21-22 May 14-15 TC

May 29-30Jun 26-27 Jul 28-29 Aug 25-26 Sep 8-9 D

Integrating Performance Management and Performance Budgeting, p. 30 Feb 3-5 May 5-7 Jul 21-23 Sep 15-17

Performance Budgeting, p. 29 Nov 25-26 Feb 24-25 Apr 3-4 Jun 19-20 Aug 7-8

PPBE Workshop: Defense Planning, Programming, Budgeting and Execution, p. 26 Oct 16-18 Jan 13-15 Mar 24-26 May 19-21 Jul 30-Aug 1 Sep 10-12

Preparation and Analysis of the SF 133, p. 31 Oct 28-29 Nov 25-26 Jan 27-28 Mar 3-4 Apr 21-22 TC Jun 16-17 Aug 18-19

Program and Budget Analysis Using Microsoft Excel, p. 28 Oct 22-25 Nov 12-15 Dec 3-6 TC Jan 6-9 A

Jan 13-16Feb 10-13 Mar 24-27 h Apr 7-10 May 12-15 Jun 16-19 Jul 14-17 Aug 11-14 TC

Aug 18-21 DSep 15-18

Program Evaluation for Improved Decision-Making, p. 32 Feb 19-21 May 7-9 Aug 27-29

Using Performance Metrics to Improve Program Effectiveness, p. 30 Dec 11-13 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


Budgeting and Performance Course Calendar




Atlanta, GAJan 13-15, 2014 .......................... 14532102Baltimore, MDAug 4-6, 2014 .............................. 14532118Chicago, ILJul 16-18, 2014 ........................... 14532116Dallas, TXJun 18-20, 2014 .......................... 14532113Denver, COJun 2-4, 2014 .............................. 14532111

Las Vegas, NVJun 4-6, 2014 .............................. 14532112Philadelphia, PAMar 10-12, 2014 .......................... 14532105San Francisco, CAAug 20-22, 2014 .......................... 14532120Washington, DCOct 7-9, 2013 ............................... 13532127Nov 13-15, 2013 .......................... 13532128Nov 25-27, 2013 .......................... 13532129Jan 8-10, 2014 ............................ 14532101Feb 12-14, 2014 .......................... 14532103

Feb 26-28, 2014 .......................... 14532104Mar 19-21, 2014 .......................... 14532106Mar 31-Apr 2, 2014 ..................... 14532107Apr 16-18, 2014 .......................... 14532108Apr 28-30, 2014 .......................... 14532109May 19-21, 2014 ......................... 14532110Jun 23-25, 2014 .......................... 14532114Jul 7-9, 2014 ............................... 14532115Jul 23-25, 2014 ........................... 14532117Aug 18-20, 2014 .......................... 14532119Aug 25-27, 2014 .......................... 14532121Sep 10-12, 2014 .......................... 14532122

NASBA CPE CREDITS: 24• Field of Study: Finance• Course Level: Basic


RECOMMENDED FOLLOW-ON COuRSE: • Appropriations Law Seminar


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 outcomes-oriented 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





Atlanta, GAJun 26-27, 2014 ...........14510612Baltimore, MDNov 4-5, 2013 ...............13510626Chicago, ILJul 14-15, 2014 ............14510613Dallas, TXJun 16-17, 2014 ...........14510610Philadelphia, PAMar 13-14, 2014 ...........14510603San Francisco, CAAug 18-19, 2014 ...........14510617Tysons Corner, VAMar 17-18, 2014 ...........14510604Jun 19-20, 2014 ...........14510611Washington, DCOct 7-8, 2013 ................13510625

Dec 2-3, 2013 ...............13510627Dec 12-13, 2013 ...........13510628Jan 30-31, 2014 ...........14510601Feb 27-28, 2014 ...........14510602Apr 7-8, 2014 ................14510605Apr 14-15, 2014 ...........14510606May 5-6, 2014 ..............14510607Jun 2-3, 2014 ...............14510608Jun 9-10, 2014 .............14510609Jul 21-22, 2014 ............14510614Jul 28-29, 2014 ............14510615Aug 11-12, 2014 ...........14510616Sep 3-4, 2014 ...............14510618Sep 18-19, 2014 ...........14510619

NASBA CPE CREDITS: 16• Field of Study: Accounting

(Governmental) and Finance• Course Level: Basic


RECOMMENDED FOLLOW-ON COuRSES:• Budget Execution• Budget Formulation• Preparing Federal Financial

Statements Using the U.S. Standard General Ledger



Denver, COSep 8-9, 2014 ...............14509009Tysons Corner, VAMay 14-15, 2014 ..........14509004Washington, DCOct 21-22, 2013 ............13509013Nov 18-19, 2013 ...........13509014Dec 9-10, 2013 .............13509015Jan 27-28, 2014 ...........14509001Feb 27-28, 2014 ...........14509002Apr 21-22, 2014 ...........14509003May 29-30, 2014 ..........14509005Jun 26-27, 2014 ...........14509006Jul 28-29, 2014 ............14509007Aug 25-26, 2014 ...........14509008

NASBA CPE CREDITS: 16• Field of Study: Finance• Course Level: Overview


RECOMMENDED FOLLOW-ON COuRSES:• Appropriations Law Seminar • Any intermediate-level

budgeting course


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

Meets Selected Core Competencies For:• Accountants• Budget analysts• Financial managers• Auditors

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





Washington, DCFeb 5-7, 2014 ...............14536001Jun 2-4, 2014 ...............14536002Sep 3-5, 2014 ...............14536003

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



Tysons Corner, VAAug 20-22, 2014 ...........14515507Washington, DCOct 16-18, 2013 ............13515513Jan 8-10, 2014 .............14515501Mar 10-12, 2014 ...........14515502Apr 16-18, 2014 ...........14515503May 28-30, 2014 ..........14515504Jun 23-25, 2014 ...........14515505Jul 28-30, 2014 ............14515506Sep 8-10, 2014 .............14515508


COuRSE FORMAT: Lecture, 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


• Any intermediate-level budgeting course

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

Meets Selected Core Competencies For:• Budget analysts• Financial managers• Management and program analysts

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

Meets Selected Core Competencies For:• Budget analysts




Washington, DCOct 16-18, 2013 ............13512309Jan 13-15, 2014 ...........14512301Mar 24-26, 2014 ...........14512302May 19-21, 2014 ..........14512303Jul 30-Aug 1, 2014 .......14512304Sep 10-12, 2014 ...........14512305



SuGGESTED PREREQuISITE: • At least 3 months working

in the Defense financial management environment



Instructor-Led Live Classroom Group Onsite Course 5730 5 days $1,069 Call for info 888.545.8575.

Atlanta, GAMar 24-28, 2014 ...........14573001huntsville, ALMay 12-16, 2014 ..........14573003Washington, DCMar 31-Apr 4, 2014 ......14573002Jun 2-6, 2014 ...............14573004Sep 15-19, 2014 ...........14573005



SuGGESTED PREREQuISITE:• At least 3 months working

in the Army financial management environment


RECOMMENDED FOLLOW-ON COuRSES:• Appropriations Law Seminar • Any intermediate-level

budgeting course

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 (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


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]).


• 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





Washington, DCJan 27-29, 2014 ...........14512001Jun 11-13, 2014 ...........14512002Aug 25-27, 2014 ...........14512003

NASBA CPE CREDITS: 24• Field of Study:

Communications• Course Level: Intermediate

SuGGESTED PREREQuISITE: • The Federal Budget Process

or Federal Financial Management Overview

COuRSE FORMAT: Lecture, 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


Tysons Corner, VAJul 30-Aug 1, 2014 .......14511804Washington, DCOct 7-9, 2013 ................13511810Dec 4-6, 2013 ...............13511811Jan 13-15, 2014 ...........14511801Apr 23-25, 2014 ...........14511802May 7-9, 2014 ..............14511803Aug 20-22, 2014 ...........14511805


SuGGESTED PREREQuISITES: • The Federal Budget Process

orBudget Analyst’s Essential Guide to Formulation, Justification, and Execution

• Appropriations Law Seminar


RECOMMENDED FOLLOW-ON COuRSES:• Any intermediate-level

budgeting course• Capital Asset Planning and

Justification Using OMB Criteria


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 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





Atlanta, GAJan 6-9, 2014 ...............14518201Denver, COAug 18-21, 2014 ...........14518210huntsville, ALMar 24-27, 2014 ...........14518204Tysons Corner, VADec 3-6, 2013 ...............13518217Aug 11-14, 2014 ...........14518209

Washington, DCOct 22-25, 2013 ............13518215Nov 12-15, 2013 ...........13518216Jan 13-16, 2014 ...........14518202Feb 10-13, 2014 ...........14518203Apr 7-10, 2014 ..............14518205May 12-15, 2014 ..........14518206Jun 16-19, 2014 ...........14518207Jul 14-17, 2014 ............14518208Sep 15-18, 2014 ...........14518211



SuGGESTED PREREQuISITES: • Budget Estimating Using

Microsoft Excel or equivalent Excel experience

• Any intermediate-level budgeting course


Washington, DCJan 8-10, 2014 .............14512201Mar 3-5, 2014 ...............14512202Apr 28-30, 2014 ...........14512203Jun 16-18, 2014 ...........14512204Jul 14-16, 2014 ............14512205Aug 13-15, 2014 ...........14512206Sep 3-5, 2014 ...............14512207Sep 29-Oct 1, 2014 .......14512208



orBudgeting and Accounting: Making the Connection orFederal Financial Management Overview


RECOMMENDED FOLLOW-ON COuRSES:• Appropriations Law Seminar• Any intermediate-level

budgeting course


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 R2

• 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 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




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

Meets Selected Core Competencies For:• Accountants• Program analysts• Budget analysts• Financial managers


Washington, DCNov 25-26, 2013 ...........13527110




RECOMMENDED FOLLOW-ON COuRSES: • Data Analysis For Financial

Managers Using Microsoft Excel

• Using Performance Metrics to Improve Program Effectiveness


Washington, DCNov 4-7, 2013 ...............13531805Feb 24-27, 2014 ...........14531801May 5-8, 2014 ..............14531802Aug 18-21, 2014 ...........14531803


SuGGESTED PREREQuISITES: • Program and Budget


• Budget Estimating Using Microsoft Excel

COuRSE FORMAT: Lecture, group discussion, and class exercises. Approximately 85% of class time involves using Excel.


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





Washington, DCDec 11-13, 2013 ...........13534005Mar 5-7, 2014 ...............14534001Jun 9-11, 2014 .............14534002Aug 4-6, 2014 ...............14534003

NASBA CPE CREDITS: 24• Field of Study: Management

Advisory Services• Course Level: Intermediate

SuGGESTED PREREQuISITES: • Federal Financial

Management Overview• Budget Analyst’s Essential

Guide to Formulation, Justification, and Execution

• Budget Justification: Effective Preparation and Submission

• Performance Budgeting


RECOMMENDED FOLLOW-ON COuRSES:• Integrating Performance

Management and Performance Budgeting

• Performance Auditing


Washington, DCFeb 3-5, 2014 ...............14534201May 5-7, 2014 ..............14534202Jul 21-23, 2014 ............14534203Sep 15-17, 2014 ...........14534204


SuGGESTED PREREQuISITE: • Budget Analyst’s Essential

Guide to Formulation, Justification, and Execution orBudget Formulation


RECOMMENDED FOLLOW-ON COuRSES:• Program and Budget


• Data Analysis for Financial Managers Using Microsoft Excel

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


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

Meets Selected Core Competencies For:• Accountants• Budget analysts




Tysons Corner, VAApr 21-22, 2014 ...........14523303Washington, DCOct 28-29, 2013 ............13523308Nov 25-26, 2013 ...........13523308Jan 27-28, 2014 ...........14523301Mar 3-4, 2014 ...............14523302Jun 16-17, 2014 ...........14523304Aug 18-19, 2014 ...........14523305


(Governmental)• Course Level: Basic


RECOMMENDED FOLLOW-ON COuRSE:• U.S. Standard General

Ledger: Practical Applications


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



Tysons Corner, VAApr 23-25, 2014 ...........14589002Washington, DCDec 4-6, 2013 ...............13589006Mar 19-21, 2014 ...........14589001Jun 4-6, 2014 ...............14589003Jul 30-Aug 1, 2014 .......14589004

NASBA CPE CREDITS: 24• Field of Study: Finance• Course Level: Advanced

PDu CREDITS: 21



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



Instructor-led Live Classroom Group Onsite Course 5421 3 days $799 Call for info 888.545.8575.

Washington, DCFeb 19-21, 2014 ...........14542101May 7-9, 2014 ..............14542102Aug 27-29, 2014 ...........14542103

NASBA CPE CREDITS: 24• Field of Study: Management

Advisory Services• Course Level: Intermediate


Instructor-led Live Classroom Group Onsite Course 5405 3 days $799 Call for info 888.545.8575.

Tysons Corner, VAJun 9-11, 2014 ............... 4540502Washington, DCNov 20-22, 2013 ...........13540504Mar 26-28, 2014 ...........14540501Sep 3-5, 2014 ...............14540503


COuRSE FORMAT: Lecture, group discussion, case study, and class exercises. Approximately 60% of class time involves using Excel.


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.


• 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


• 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

Meets Selected Core Competencies For:• Management and Program Analysts• Budget Analysts• Financial Managers

NEW! 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.


• 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


• 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

Meets Selected Core Competencies For:• Program Analysts• Budget Analysts• Financial Managers



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 www.ManagementConcepts.com/pm for more information.

Agile Certified Practitioner (PMI-ACP®)• Preparing for the PMI Agile Certified Practitioner (PMI-ACP®) Exam, 3 days, 24 CPEs

Visit www.ManagementConcepts.com/pm for more information.

For more information on our professional certification preparatory courses, please contact us at 888.545.8575.

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.


Internal ControlF ollow 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.

COuRSES2013 2014


Internal Control over Financial Reporting, p. 36 Nov 25-27 Mar 10-12 May 5-7 Jul 14-16

Internal Controls: Meeting Federal Requirements for Accountability, p. 35 Oct 28-30 TC Dec 4-6 Jan 8-10 Feb 10-12 Mar 3-5Apr 9-11

Apr 28-30Jun 2-4 TC

Jun 9-11

Jul 9-11Jul 14-16 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

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


I N T E R N A L C O N T R O L


Denver, COJul 14-16, 2014 ........................... 14511209Tysons Corner, VAOct 28-30, 2013 ........................... 13511215Jun 2-4, 2014 .............................. 14511206

Washington, DCDec 4-6, 2013 .............................. 13511216Jan 8-10, 2014 ............................ 14511201Feb 10-12, 2014 .......................... 14511202Mar 3-5, 2014 .............................. 14511203Apr 9-11, 2014 ............................. 14511204Apr 28-30, 2014 .......................... 14511205Jun 9-11, 2014 ............................ 14511207Jul 9-11, 2014 ............................. 14511208Aug 4-6, 2014 .............................. 14511210Sep 8-10, 2014 ............................ 14511211

NASBA CPE CREDITS: 24• Field of Study: Auditing• Course Level: Basic


RECOMMENDED FOLLOW-ON COuRSES:• Auditing Fundamentals in the

Federal Environment • Internal Control over Financial

Reporting

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



I N T E R N A L C O N T R O L

Instructor-Led Live Classroom Group OnsiteCourse 5812 3 days $799 Call for info 888.545.8575.

Washington, DCNov 25-27, 2013 ...........13581206Mar 10-12, 2014 ...........14581201May 5-7, 2014 ..............14581202Jul 14-16, 2014 ............14581203

NASBA CPE CREDITS: 24• Field of Study: Auditing• Course Level: Intermediate

SuGGESTED PREREQuISITE: • Preparing Federal Financial



RECOMMENDED FOLLOW-ON COuRSE:• Federal Financial Statement

Audits

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



Washington, DCOct 21, 2013 .................13510805Feb 10, 2014 ................14510801Apr 24, 2014 .................14510802Aug 8, 2014 ..................14510803

NASBA CPE CREDITS: 8• Field of Study: Auditing• Course Level: Overview


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.


• 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

Meets Selected Core Competencies For:• Accountants• Financial managers


Appropriations LawKnowing 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

COuRSES2013 2014


The Antideficiency Act, p. 40 Oct 24-25 Mar 17-18 Jun 5-6 D

Jun 19-20Aug 18-19

Appropriations Law for Business Operations in Government, p. 39 Nov 14-15 Mar 10-11 Jun 12-13 Aug 20-21

Appropriations Law Refresher and Update, p. 39 Nov 25-26 Mar 13-14 May 12-13 TC Jun 12-13 D

Jun 16-17 Jul 24-25 Sep 18-19

Appropriations Law Seminar, p. 38

Oct 7-10Oct 15-18Oct 22-25

Oct 29-Nov 1Nov 12-15

Dec 3-6 TC

Dec 3-6Dec 9-12

Jan 6-9Jan 13-16

Jan 27-30 SD

Jan 27-30 TC

Feb 3-6Feb 11-14 B

Feb 24-27Feb 24-27 A

Mar 3-6 D

Mar 10-13Mar 17-20 DA

Mar 18-21Mar 24-27 SA

Mar 24-27 TC

Apr 1-4Apr 7-10

Apr 8-11 hO

Apr 14-17Apr 14-17 SF

Apr 22-25 LV

Apr 28-May 1 BO

Apr 29-May 2 D

May 6-9May 13-16May 19-22

May 19-22 k

May 19-22 TC

Jun 2-5Jun 3-6 hE

Jun 9-12Jun 23-26

Jul 7-10Jul 14-17 SE Jul 15-18 TC

Jul 21-24 P

Jul 22-25Jul 29-Aug 1

Aug 5-8 O

Aug 11-14Aug 11-14 C

Aug 18-21 TC

Aug 25-28

Sep 2-5Sep 8-11 TC

Sep 15-18Sep 22-25

Sep 29-Oct 2 TC

DoD Fiscal Law Online Refresher, p. 41 Self-Study Online

Fiscal Law in DoD, p. 40 Oct 21-22 Feb 10-11 Apr 10-11 Aug 21-22

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

Appropriations Law Course Calendar


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.


• 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)

Meets Selected Core Competencies For:• Accountants• Auditors• Budget analysts• Financial managers• Program managers and analysts

A P P R O P R I A T I O N S L A W


Atlanta, GAFeb 24-27, 2014 .......................... 14511107Baltimore, MDFeb 11-14, 2014 .......................... 14511106Boston, MAApr 28-May 1, 2014 ..................... 14511121Chicago, ILAug 11-14, 2014 .......................... 14511139Dallas, TXMar 17-20, 2014 .......................... 14511111Denver, COMar 3-6, 2014 .............................. 14511109Apr 29-May 2, 2014 ..................... 14511122heidelberg, GermanyJun 3-6, 2014 .............................. 14511129

honolulu, hIApr 8-11, 2014 ............................. 14511117kansas City, kSMay 19-22, 2014 ......................... 14511126Las Vegas, NVApr 22-25, 2014 .......................... 14511120Orlando, FLAug 5-8, 2014 .............................. 14511138Philadelphia, PAJul 21-24, 2014 ........................... 14511135San Antonio, TXMar 24-27, 2014 .......................... 14511114San Diego, CAJan 27-30, 2014 .......................... 14511104

San Francisco, CAApr 14-17, 2014 .......................... 14511118Seattle, WAJul 14-17, 2014 ........................... 14511133Tysons Corner, VADec 3-6, 2013 .............................. 13511163Jan 27-30, 2014 .......................... 14511103Mar 24-27, 2014 .......................... 14511113May 19-22, 2014 ......................... 14511125Jul 15-18, 2014 ........................... 14511134Aug 18-21, 2014 .......................... 14511141Sep 8-11, 2014 ............................ 14511144Sep 29-Oct 2, 2014 ...................... 14511147Washington, DCOct 7-10, 2013 ............................. 13511157Oct 15-18, 2013 ........................... 13511158

Oct 22-25, 2013 ........................... 13511159Oct 29-Nov 1, 2013 ...................... 13511160Nov 12-15, 2013 .......................... 13511161Dec 3-6, 2013 .............................. 13511162Dec 9-12, 2013 ............................ 13511164Jan 6-9, 2014 .............................. 14511101Jan 13-16, 2014 .......................... 14511102Feb 3-6, 2014 .............................. 14511105Feb 24-27, 2014 .......................... 14511108Mar 10-13, 2014 .......................... 14511110Mar 18-21, 2014 .......................... 14511112Apr 1-4, 2014 ............................... 14511115Apr 7-10, 2014 ............................. 14511116Apr 14-17, 2014 .......................... 14511119May 6-9, 2014 ............................. 14511123May 13-16, 2014 ......................... 14511124May 19-22, 2014 ......................... 14511127Jun 2-5, 2014 .............................. 14511128

Jun 9-12, 2014 ............................ 14511130Jun 23-26, 2014 .......................... 14511131Jul 7-10, 2014 ............................. 14511132Jul 22-25, 2014 ........................... 14511136Jul 29-Aug 1, 2014 ...................... 14511137Aug 11-14, 2014 .......................... 14511140Aug 25-28, 2014 .......................... 14511142Sep 2-5, 2014 .............................. 14511143Sep 15-18, 2014 .......................... 14511145Sep 22-25, 2014 .......................... 14511146

NASBA CPE CREDITS: 32• Field of Study: Business Law• Course Level: Basic


CP-11 MANDATORy COuRSE




Washington, DCNov 14-15, 2013 ...........13514707Mar 10-11, 2014 ...........14514701Jun 12-13, 2014 ...........14514702Aug 20-21, 2014 ...........14514703

NASBA CPE CREDITS: 16• Field of Study: Business Law• Course Level: Intermediate

SuGGESTED PREREQuISITE: • Appropriations Law Seminar

or Accounting for Business Operations in Government or equivalent experience



Denver, COJun 12-13, 2014 ...........14515703Tysons Corner, VAMay 12-13, 2014 ..........14515702Washington, DCNov 25-26, 2013 ...........13515707Mar 13-14, 2014 ...........14515701Jun 16-17, 2014 ...........14515704Jul 24-25, 2014 ............14515705Sep 18-19, 2014 ...........14515706

NASBA CPE CREDITS: 16• Field of Study: Business Law• Course Level: Update



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


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.


• 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





Washington, DCOct 21-22, 2013 ............13551105Feb 10-11, 2014 ...........14551101Apr 10-11, 2014 ...........14551102Aug 21-22, 2014 ...........14551103




RECOMMENDED FOLLOW-ON COuRSES:• PPBE Workshop: Defense

Planning, Programming, Budgeting, and Execution

• Budget Execution


Denver, COJun 5-6, 2014 ...............14512702Washington, DCOct 24-25, 2013 ............13512706Mar 17-18, 2014 ...........14512701Jun 19-20, 2014 ...........14512703Aug 18-19, 2014 ...........14512704



RECOMMENDED FOLLOW-ON COuRSES:• Internal Controls: Meeting

Federal Requirements for Accountability

• The Federal Budget Process• Budget Execution

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


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




Self-Study Online Training Course 5912 Self-study $149

Internet, WebOngoing ........................13591201

For information about bulk purchases, please call 888.545.8575.


SuGGESTED PREREQuISITE: • Fiscal/Appropriations

law course or equivalent experience

COuRSE FORMAT: Web based, self-paced

Self-Study Online Training Course 5913 Self-study $409

Internet, WebOngoing ........................13591301

For information about bulk purchases, please call 888.545.8575.


SuGGESTED PREREQuISITE: • Fiscal/Appropriations

law course or equivalent experience

COuRSE FORMAT: Web based, self-paced

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-the-

job 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

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.


• 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


• 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-the-

job 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


AccountingAccounting personnel at all levels will improve

their knowledge and effectiveness with up-to-date information on accounting principles and

procedures, federal accounting standards, financial reporting, and managerial accounting.

TRAINING COuRSES

BASIC INTERMEDIATE ADVANCED

Principles and Procedures • Budgeting and Accounting: Making the Connection

• Federal Accounting Fundamentals

• Federal Credit Accounting: An Introduction

• The Prompt Payment Act and Voucher Examination


• 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


A C C O u N T I N G

COuRSES

2013 2014


Accounting for Business Operations In Government, p. 47 Oct 7-9 Jan 22-24 Mar 19-21 May 28-30 Jul 16-18

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 888.545.8575.

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 888.545.8575.

Budgeting and Accounting: Making the Connection, p. 45 Oct 7-8 Nov 4-5 BDec 2-3

Dec 12-13Jan 30-31 Feb 27-28 Mar 13-14 P

Mar 17-18 TC

Apr 7-8Apr 14-15

May 5-6

Jun 2-3Jun 9-10

Jun 16-17 DA

Jun 19-20 TC

Jun 26-27 A

Jul 14-15 C

Jul 21-22Jul 28-29

Aug 11-12

Aug 18-19 SFSep 3-4

Sep 18-19

Capturing and Managing Costs, p. 46 Oct 23-24 Mar 6-7 Jun 2-3 Jul 30-31

Federal Accounting Fundamentals, p. 44 Nov 18-19 TC Dec 9-10 Jan 6-7 Feb 3-4 TC

Feb 27-28Mar 17-18 B

Mar 31-Apr 1

Apr 14-15 TC

Apr 21-22 D

Apr 28-29

May 5-6 C

May 12-13 A

May 12-13 SF

Jun 2-3Jun 2-3 DA

Jun 9-10 P

Jun 26-27

Jul 28-29 Aug 11-12 TCSep 4-5

Sep 29-30

Federal Credit Accounting: An Introduction, p. 45 Oct 21-22 TC Mar 17-18 May 29-30 Sep 18-19

Preparation and Analysis of the SF 133, p. 48 Oct 28-29 Nov 25-26 Jan 27-28 Mar 3-4 Apr 21-22 TC Jun 16-17 Aug 18-19

Preparing Federal Financial Statements Using The U.S. Standard General Ledger, p. 48 Oct 24-25 Dec 12-13 Mar 27-28 Jun 4-5 Aug 11-12

The Prompt Payment Act and Voucher Examination, p. 46 Dec 2-3 Feb 20-21 May 8-9 Aug 18-19

Statements of Federal Financial Accounting Standards: SFFAS, p. 49 Oct 21-22 Jan 30-31 Apr 10-11 Aug 14-15

U.S. Standard General Ledger: Practical Applications, p. 47 Oct 2-3 Nov 14-15 TC Dec 2-3 Jan 8-9 Feb 24-25 TCMar 13-14

Mar 19-20 B

Apr 2-3Apr 16-17 TC

Apr 23-24 D

Apr 30-May 1

May 7-8 C

May 14-15 A

May 14-15 SF

Jun 4-5Jun 4-5 DA

Jun 10-11Jun 11-12 P

Jul 10-11 Aug 14-15 TC Sep 11-12


All Management Concepts courses can be customized and delivered onsite. Call 888.545.8575 to bring a course or customized program to your location.

Accounting Course Calendar

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


A C C O u N T I N G


Atlanta, GAMay 12-13, 2014 ......................... 14511311Baltimore, MDMar 17-18, 2014 .......................... 14511304Chicago, ILMay 5-6, 2014 ............................. 14511309Dallas, TXJun 2-3, 2014 .............................. 14511312Denver, COApr 21-22, 2014 .......................... 14511307

Philadelphia, PAJun 9-10, 2014 ............................ 14511314San Francisco, CAMay 12-13, 2014 ......................... 14511310Tysons Corner, VANov 18-19, 2013 .......................... 13511319Feb 3-4, 2014 .............................. 14511302Apr 14-15, 2014 .......................... 14511306Aug 11-12, 2014 .......................... 14511317

Washington, DCDec 9-10, 2013 ............................ 13511320Jan 6-7, 2014 .............................. 14511301Feb 27-28, 2014 .......................... 14511303Mar 31-Apr 1, 2014 ..................... 14511305Apr 28-29, 2014 .......................... 14511308Jun 2-3, 2014 .............................. 14511313Jun 26-27, 2014 .......................... 14511315Jul 28-29, 2014 ........................... 14511316Sep 4-5, 2014 .............................. 14511318Sep 29-30, 2014 .......................... 14511319




RECOMMENDED FOLLOW-ON COuRSES: • U.S. Standard General Ledger:

Practical Applications • Preparing Federal Financial




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



A C C O u N T I N G


Atlanta, GAJun 26-27, 2014 ...........14510612Baltimore, MDNov 4-5, 2013 ...............13510626Chicago, ILJul 14-15, 2014 ............14510613Dallas, TXJun 16-17, 2014 ...........14510610Philadelphia, PAMar 13-14, 2014 ...........14510603San Francisco, CAAug 18-19, 2014 ...........14510617Tysons Corner, VAMar 17-18, 2014 ...........14510604Jun 19-20, 2014 ...........14510611

Washington, DCOct 7-8, 2013 ................13510625Dec 2-3, 2013 ...............13510627Dec 12-13, 2013 ...........13510628Jan 30-31, 2014 ...........14510601Feb 27-28, 2014 ...........14510602Apr 7-8, 2014 ................14510605Apr 14-15, 2014 ...........14510606May 5-6, 2014 ..............14510607Jun 2-3, 2014 ...............14510608Jun 9-10, 2014 .............14510609Jul 21-22, 2014 ............14510614Jul 28-29, 2014 ............14510615Aug 11-12, 2014 ...........14510616Sep 3-4, 2014 ...............14510618Sep 18-19, 2014 ...........14510619


(Governmental) and Finance• Course Level: Basic


RECOMMENDED FOLLOW-ON COuRSES: • Budget Execution• Budget Formulation• Preparing Federal Financial




Tysons Corner, VAOct 21-22, 2013 ............13517505



COuRSE FORMAT: Lecture, group discussion, class exercises, case studies

RECOMMENDED FOLLOW-ON COuRSE:• Statements of Federal

Financial Accounting Standards: SFFAS


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

Meets Selected Core Competencies For:• Accountants• Budget analysts• Financial managers• Auditors

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 Re-

estimates• Credit Program-Related Portions of Financial

Statements and Footnotes



A C C O u N T I N G


Washington, DCOct 23-24, 2013 ............13509205Mar 6-7, 2014 ...............14509201Jun 2-3, 2014 ...............14509202Jul 30-31, 2014 ............14509203


(Governmental)• Course Level: Intermediate


RECOMMENDED FOLLOW-ON COuRSES:• Activity-Based Cost

Management: Managing Costs and Performance

• Data Analysis For Financial Managers Using Microsoft Excel



Washington, DCDec 2-3, 2013 ...............13513605Feb 20-21, 2014 ...........14513601May 8-9, 2014 ..............14513602Aug 18-19, 2014 ...........14513603



RECOMMENDED FOLLOW-ON COuRSES:• Budgeting and Accounting:

Making the Connection or Federal Accounting Fundamentals


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 day-to-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


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 federalcontract 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


uPDATED


A C C O u N T I N G


Atlanta, GAMay 14-15, 2014 ..........14511511Baltimore, MDMar 19-20, 2014 ...........14511504Chicago, ILMay 7-8, 2014 ..............14511509Dallas, TXJun 4-5, 2014 ...............14511512Denver, COApr 23-24, 2014 ...........14511507Philadelphia, PAJun 11-12, 2014 ...........14511514San Francisco, CAMay 14-15, 2014 ..........14511510Tysons Corner, VANov 14-15, 2013 ...........13511517Feb 24-25, 2014 ...........14511502Apr 16-17, 2014 ...........14511506Aug 14-15, 2014 ...........14511516

Washington, DCOct 2-3, 2013 ................13511516Dec 2-3, 2013 ...............13511518Jan 8-9, 2014 ...............14511501Mar 13-14, 2014 ...........14511503Apr 2-3, 2014 ................14511505Apr 30-May 1, 2014 ......14511508Jun 4-5, 2014 ...............14511513Jul 10-11, 2014 ............14511515Sep 11-12, 2014 ...........14511517



SuGGESTED PREREQuISITE: • Federal Accounting

Fundamentals


RECOMMENDED FOLLOW-ON COuRSES:• Preparing Federal Financial



• Preparation and Analysis of the SF 133



Washington, DCOct 7-9, 2013 ................13510207Jan 22-24, 2014 ...........14510201Mar 19-21, 2014 ...........14510202May 28-30, 2014 ..........14510203Jul 16-18, 2014 ............14510204



SuGGESTED PREREQuISITE: • Federal Accounting

Fundamentals

COuRSE FORMAT: Lecture, 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


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 prior-year 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


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

Meets Selected Core Competencies For:• Accountants


A C C O u N T I N G


Tysons Corner, VAApr 21-22, 2014 ...........14523303Washington, DCOct 28-29, 2013 ............13523308Nov 25-26, 2013 ...........13523308Jan 27-28, 2014 ...........14523301Mar 3-4, 2014 ...............14523302Jun 16-17, 2014 ...........14523304Aug 18-19, 2014 ...........14523305




RECOMMENDED FOLLOW-ON COuRSE:• U.S. Standard General




Washington, DCOct 24-25, 2013 ............13500007Dec 12-13, 2013 ...........13500008Mar 27-28, 2014 ...........14500001Jun 4-5, 2014 ...............14500002Aug 11-12, 2014 ...........14500003



SuGGESTED PREREQuISITES: • Federal Accounting

Fundamentals• U.S. Standard General



RECOMMENDED FOLLOW-ON COuRSES:• Preparation and Analysis of

the SF 133• Federal Financial Statement

Audits• Statements of Federal

Financial Accounting Standards: SFFAS


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


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



A C C O u N T I N G

Group Onsite Course 5007 1 day Call for info 888.545.8575.

For information about delivering this course to your location, call our business development representative at 888.545.8575.


(Governmental)• Course Level: Advanced




Washington, DCOct 21-22, 2013 ............13509105Jan 30-31, 2014 ...........14509101Apr 10-11, 2014 ...........14509102Aug 14-15, 2014 ...........14509103




RECOMMENDED FOLLOW-ON COuRSE:• Preparing Federal Financial


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.


• 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


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.


• 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


ONSITE ONLy


A C C O u N T I N G

Group Onsite Course 5006 1 day Call for info 888.545.8575.

For information about delivering this course to your location, call our business development representative at 888.545.8575.





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


• 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


ONSITE ONLy

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. 52-57)

Federal Financial Management Certificate Program Obtain broad-based skills and knowledge through the FFMCP Auditing Track (For details, see p. 10-13)

Professional Certification Attain the highly respected CIA® and CGAP® certifications (For more information, see p. 68-69)

We continue to enhance our curriculum. For the most up-to-date course information, please visit

www.ManagementConcepts.com.

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 ExPEriENCED AuDiTOrS AND AuDiT MANAgErS• Federal Financial Statement Audits• Keeping the Audit on Track: Critical Skills for Audit Managers


AuditingAcquire 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.

COuRSES2013 2014


Audit Boot Camp, p. 52 Oct 28-Nov 1 Jan 27-31Mar 3-7

Mar 31-Apr 4Jun 23-27 Aug 4-8 D

Aug 18-22

Audit Interviews: Skills for Success, p. 53 Dec 9-10 Mar 13-14 Jun 26-27 Aug 11-12

Auditing Fundamentals in the Federal Environment, p. 53 Nov 18-19 Jan 16-17 Mar 3-4 May 1-2 Jun 12-13 TC

Jun 23-24Aug 28-29

Essential Communications for the Audit Lifecycle, p. 54 Dec 4-6 Feb 10-12 May 14-16 Aug 25-27

Federal Financial Statement Audits, p. 57 Jan 6-8 Mar 5-7 May 19-21 Sep 15-17 TC

Forensic Auditing: Detection and Prevention of Fraud, p. 55 Nov 4-6 Feb 12-14 Apr 7-9 Jun 11-13 Aug 13-15

Keeping the Audit on Track: Critical Skills for Audit Managers, p. 56 Oct 21-22 Feb 27-28 Apr 21-22 Jul 28-29

Key to Audit Success: Focus on Objectives, p. 55 Nov 12-13 Jan 29-30 May 1-2 Jul 31-Aug 1

Performance Auditing, p. 56 Jan 29-31 Apr 23-25 Aug 4-6

Preparing High-Impact Audit Reports, p. 54 Oct 3-4 Feb 25-26 Jun 5-6 Aug 14-15


D - Denver, CO TC - Tysons Corner, VA

TRAINING COuRSES


• Audit Boot Camp• Audit Interviews: Skills for

Success • Auditing Fundamentals in the

Federal Environment

• Key to Audit Success: Focus on Objectives



• Performance Auditing• Preparing High-Impact Audit Reports

• Federal Financial Statement Audits• Keeping the Audit on Track: Critical

Skills for Audit Managers

Auditing Course Calendar


A u D I T I N G

Instructor-Led Live Classroom Group Onsite Course 5820 5 days $1,069 Call for info 888.545.8575.

Denver, COAug 4-8, 2014 .............................. 14582005Washington, DCOct 28-Nov 1, 2013 ...................... 13582007Jan 27-31, 2014 .......................... 14582001Mar 3-7, 2014 .............................. 14582002Mar 31-Apr 4, 2014 ..................... 14582003Jun 23-27, 2014 .......................... 14582004Aug 18-22, 2014 .......................... 14582006

NASBA CPE CREDITS: 40• Field of Study: Auditing


COuRSE FORMAT: Lecture, 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

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



A u D I T I N G


Tysons Corner, VAJun 12-13, 2014 ...........14588204Washington, DCNov 18-19, 2013 ...........13588208Jan 16-17, 2014 ...........14588201Mar 3-4, 2014 ...............14588202May 1-2, 2014 ..............14588203Jun 23-24, 2014 ...........14588205Aug 28-29, 2014 ...........14588206






• Preparing Federal Financial Statements Using the U.S. Standard General Ledger

• Preparing High-Impact Audit Reports


• Performance Auditing • Audit Boot Camp

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



Washington, DCDec 9-10, 2013 .............13584805Mar 13-14, 2014 ...........14584801Jun 26-27, 2014 ...........14584802Aug 11-12, 2014 ...........14584803



COuRSE FORMAT: Lecture, group discussion, video-taped role play, and class exercises

RECOMMENDED FOLLOW-ON COuRSES:• Performance Auditing• Essential Communications

of the Audit Life Cycle

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

Meets Selected Core Competencies For:• Auditors


A u D I T I N G


Washington, DCDec 4-6, 2013 ...............13584005Feb 10-12, 2014 ...........14584001May 14-16, 2014 ..........14584002Aug 25-27, 2014 ...........14584003

NASBA CPE CREDITS: 24• Field of Study: Auditing• Course Level: Intermediate

COuRSE FORMAT: Lecture, exercises, discussion

RECOMMENDED FOLLOW-ON COuRSES:• Preparing High-Impact

Audit Reports • Performance Auditing

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



Washington, DCOct 3-4, 2013 ................13580205Feb 25-26, 2014 ...........14580201Jun 5-6, 2014 ...............14580202Aug 14-15, 2014 ...........14580203



SuGGESTED PREREQuISITES: • Auditing Fundamentals in

the Federal Environment• Audit Boot Camp or

equivalent experience


RECOMMENDED FOLLOW-ON COuRSES:• Federal Financial Statement

Audits• Performance 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



A u D I T I N G


Washington, DCNov 12-13, 2013 ...........13582505Jan 29-30, 2014 ...........14582501May 1-2, 2014 ..............14582502Jul 31-Aug 1, 2014 .......14582503




RECOMMENDED FOLLOW-ON COuRSE:• Preparing High-Impact

Audit Reports

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.


• 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

Meets Selected Core Competencies For:• Auditors


Washington, DCNov 4-6, 2013 ...............13583006Feb 12-14, 2014 ...........14583001Apr 7-9, 2014 ................14583002Jun 11-13, 2014 ...........14583003Aug 13-15, 2014 ...........14583004

NASBA CPE CREDITS: 24• Field of Study:Auditing

(governmental)• Course Level: Intermediate

SuGGESTED PREREQuISITES: • Audit Boot Camp

orAuditing Fundamentals in the Federal Environment




Audits• Performance Auditing


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.


• 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



A u D I T I N G


Washington, DCOct 21-22, 2013 ............13582405Feb 27-28, 2014 ...........14582401Apr 21-22, 2014 ...........14582402Jul 28-29, 2014 ............14582403





Washington, DCJan 29-31, 2014 ...........14588801Apr 23-25, 2014 ...........14588802Aug 4-6, 2014 ...............14588803



SuGGESTED PREREQuISITE: • Auditing Fundamentals in

the Federal Environment or equivalent experience



Audits• Preparing High-Impact

Audit Reports

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

Meets Selected Core Competencies For:• Accountants• Auditors• Budget analysts• Financial managers

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

Meets Selected Core Competencies For:• Auditors• Financial managers


A u D I T I N G


Tysons Corner, VASep 15-17, 2014 ...........14588604Washington, DCJan 6-8, 2014 ...............14588601Mar 5-7, 2014 ...............14588602May 19-21, 2014 ..........14588603



SuGGESTED PREREQuISITE: • Auditing Fundamentals in

the Federal Environment or equivalent experience


RECOMMENDED FOLLOW-ON COuRSE:• Performance 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


Training how you Want It, Where you Want It!

Management Concepts offers:TRAINING AT YOUR LOCATIONWe 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 PROGRAMSWe 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 OPTIONSIn 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 888.545.8575.


DoD Audit Readiness

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 2017.

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?

We offer customized courses and workshops to address your agency’s specific challenges.

Contact us at [email protected] for more information.

NEw COURSE! FIAR: Supporting DoD’s Effort to Achieve Audit Readiness See page 59 for details.


Instructor-led Live Classroom Group Onsite Course Call for info 888.545.8575.

[City], [ST][Mon] [0-0], 2012 .............[00000000]•

Group Onsite Course 5850 1/2 day Call for info 888.545.8575.

For information aboutdelivering this course to yourlocation, call our businessdevelopment representative at888.545.8575.

NASBA CPE CREDITS: 4 CPE• Fields of Study: Business

Management and Organization

• Course Level: Overview

COuRSE FORMAT: Lecture, group discussion, case studies



• Preparing Federal Financial Statement Audits Using the U.S. Standard General Ledger

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.


• 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

D O D A u D I T R E A D I N E S S

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.

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 www.ManagementConcepts.com/FIAR

ONSITE ONLy NEW!


Leading and Managing Programs and ProjectsDevelop 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.

Managing key RelationshipsBuild interpersonal skills for promoting stakeholder involvement and cooperation to ensure program success.

Advanced Courses in Organizational EffectivenessFinancial 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 EssentialsThis 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.

Improving Organizational PerformanceIdentify 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.

For information about delivering these courses to your site, call 888.545.8575.

NASBA CPE CREDITS: 24• Field of Study: Specialized Knowledge and Applications• Course Level: Advanced

PDu CREDITS: 21

COuRSE FORMAT: Group discussion, role play, self-assessment, structured assessment, lecture, case study, reading, and practical exercises

NASBA CPE CREDITS: 24• 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

NASBA CPE CREDITS: 24• 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

NASBA CPE CREDITS: 24• 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

Improving Organizational Systems and ProcessesLearn 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.

Effectively Managing Financial Resources Gain an understanding of the lengthy and frequently complex federal budget process to help achieve maximum program results.

NASBA CPE CREDITS: 24• 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

NASBA CPE CREDITS: 24• 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

Group Onsite Course 7102 3 days Call for info 888.545.8575.







Skills for Professional GrowthFinancial 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.

Two courses in this section carry American Council on Education college credit recommendations:

• Introduction to Federal Contracting• Project Management Principles

For course dates and locations visit our website at www.ManagementConcepts.com.

TOPIC AREASTRAINING COuRSES


l Acquisition & Contracting

• Developing the Independent Government Cost Estimate

• Fundamentals of Overhead and Other Indirect Cost Rates

• Introduction to Federal Contracting

l Project Management

• Project Management Principles • Making Decisions Using Earned Value

l Professional Skills

• Customer Service Skills and Techniques

• Briefing and Presentation Skills • Business Writing• Interpersonal Skills: Developing

Effective Relationships• Resolving Conflict

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


S k I L L S F O R P R O F E S S I O N A L G R O W T h

Developing the Independent Government Cost EstimateThis 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.

Making Decisions using Earned ValueThis course is designed for project managers who want to master the tools and techniques to prepare more accurate forecasts of completion costs.

Introduction to Federal ContractingThis 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.

Project Management PrinciplesThis 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 FORMAT: Lecture, discussion, practical exercises, independent readings, and final exam

NASBA CPE CREDITS: 24• Field of Study: Business Management and Organization• Course Level: Basic

PDu CREDITS: 21

COuRSE FORMAT: Presentation, class exercises, case studies, and a final exam


COuRSE FORMAT: Lecture, discussion, practical exercises, and independent readings

NASBA CPE CREDITS: 24• 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

Fundamentals of Overhead and Other Indirect Cost RatesThis 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.

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 FORMAT: Lecture, discussion, case studies, and independent readings

NASBA CPE CREDITS: 16• Field of Study: Communications• Course Level: Intermediate

COuRSE FORMAT: In-class writing and feedback; individual, small, and large group practical exercises; peer feedback; facilitator presentations; and application planning

Instructor-Led Live Classroom Course 1048 5 days Group

Call for info 888.545.8575. Onsite











Skills for Professional Growth



Interpersonal Skills: Developing Effective RelationshipsThis course is designed for individuals who want to improve the quality of working relationships with peers, employees, supervisors, customers, and others.

Briefing and Presentation SkillsThis course is designed for individuals who want to improve the quality and impact of their briefings and presentations.

Customer Service Skills and TechniquesThis course is designed for professionals at all organizational levels who need to build strong relationships with internal and external customers.

Creativity and InnovationThis course is designed for individuals who want to increase effectiveness, approach problems from unique perspectives, realize new opportunities, and develop creative solutions.

NASBA CPE CREDITS: 16• Field of Study: Communications• Course Level: Basic

COuRSE FORMAT: Individual, small, and large group practical exercises, discussions, and application planning

NASBA CPE CREDITS: 16• Field of Study: Personal Development• Course Level: Intermediate

COuRSE FORMAT: Presentation, group discussion, class exercises, application planning, and self-assessments


COuRSE FORMAT: Self-assessments; individual, small and large group practical exercises; discussions; facilitator presentations; and application planning


PDu CREDITS: 21

COuRSE FORMAT: Discussion, practice presentation, videotaping, coaching, feedback, and application planning

Resolving ConflictThis course is designed for professionals interested in learning how to effectively resolve conflict.

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 FORMAT: Presentation, discussion, exercises, self-assessment, and application planning


PDu CREDITS: 21

COuRSE FORMAT: Presentation, discussion, exercises, self-assessments, and application planning
















Leadership Skills and TechniquesThis course is designed for managers, supervisors, team leaders, and individuals who want to develop high-performance leadership competencies.

Anytime CoachingThis 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.

Effective Supervision: hR EssentialsThis course is designed for managers, team leaders, and current, prospective, or new supervisors who want to develop and sharpen their supervisory skills, and create high-performance cultures.

Building and Sustaining TeamsThis course is designed for managers, supervisors, facilitators, team leaders, and team members who want to build and sustain high-performing teams.

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


PDu CREDITS: 21

COuRSE FORMAT: Presentation, discussion, exercises, self-assessment, case scenarios, and application planning


PDu CREDITS: 21

COuRSE FORMAT: Presentation, discussion, exercises, self-assessment, and application planning


COuRSE FORMAT: Discussion, self-assessments, role plays, case studies, facilitator presentations and application planning

Leadership and Management Skills for Non-ManagersThis course is designed for individuals who are not in managerial positions but who need to get work done through others.

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.

NASBA CPE CREDITS: 24• Field of Study: Personal Development• Course Level: Basic

PDu CREDITS: 21

COuRSE FORMAT: Self-assessments; exercises; discussions; role-plays; facilitator presentations; and application planning

NASBA CPE CREDITS: 24• Field of Study: Communication• Course Level: Advanced

COuRSE FORMAT: • Self-assessments; discussions; facilitator presentations;

role-plays; and application planning
















Analytics Boot CampThis course is designed for individuals who want to improve their analytical skills and refine their approach to analyzing data for decision making.

Data Collection TechniquesThis course is designed for individuals who want to improve their analytical skills and refine their approach to analyzing data for decision making.

Decision MakingThis course is designed for managers, team leaders, analysts, and individuals who want to make quality decisions.

Evaluating and Presenting Analysis ResultsThis course is designed is for individuals that want to focus on effectively communicating the implications of their analysis results.

NASBA CPE CREDITS: 24• Field of Study: Personal Development• Course Level: Advanced

COuRSE FORMAT: • Self-assessments; exercises; discussions; facilitator

presentations; and application planning


COuRSE FORMAT: Exercises; case studies; discussions; computer applications; facilitator presentations; and application planning

NASBA CPE CREDITS: 40• Field of Study: Statistics• Course Level: Basic

COuRSE FORMAT: Exercises; discussions; computer applications; facilitator presentations; and application planning

NASBA CPE CREDITS: 32• Field of Study: Statistics• Course Level: Intermediate

COuRSE FORMAT: Exercises; case studies; discussions; facilitator presentations; computer applications; and application planning











Workforce Planning and Competency

AssessmentsDemands 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 888.545.8575.

T h E C G F M T R A I N I N G S E R I E S

Instructor-Led Live Classroom Course 5601 1 day $429

Atlanta, GAApr 30, 2014 .................14560107Denver, COJun 18, 2014 ................14560110Las Vegas, NVMar 18, 2014 ................14560104Nashville, TNMar 19, 2014 ................14560105Orlando, FLJan 10, 2014 ................14560101San Diego, CAAug 6, 2014 ..................14560113

Washington, DCOct 23, 2013 .................13560117Dec 2, 2013 ..................13560118Feb 7, 2014 ..................14560102Mar 5, 2014 ..................14560103Apr 9, 2014 ...................14560106May 13, 2014 ...............14560108Jun 11, 2014 ................14560109Jul 16, 2014 .................14560111Aug 6, 2014 ..................14560112Sep 3, 2014 ..................14560114


COuRSE FORMAT: Lecture, group discussion, and class examples

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

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.

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 www.agacgfm.org.

Get the knowledge you need to succeed. Register for the CGFM Training Series by calling Management Concepts at 888.545.8575.


T h E C G F M T R A I N I N G S E R I E S

Instructor-Led Live Classroom Course 5603 2 days $649

Atlanta, GAMay 1-2, 2014 ..............14560307Denver, COJun 19-20, 2014 ...........14560310Las Vegas, NVMar 24-25, 2014 ...........14560305Nashville, TNMar 20-21, 2014 ...........14560304Orlando, FLJan 16-17, 2014 ...........14560301San Diego, CAAug 7-8, 2014 ...............14560312

Washington, DCOct 24-25, 2013 ............13560317Dec 3-4, 2013 ...............13560318Feb 10-11, 2014 ...........14560302Mar 6-7, 2014 ...............14560303Apr 10-11, 2014 ...........14560306May 8-9, 2014 ..............14560308Jun 12-13, 2014 ...........14560309Jul 17-18, 2014 ............14560311Aug 7-8, 2014 ...............14560313Sep 4-5, 2014 ...............14560314




Instructor-Led Live Classroom Course 5602 3 days $799

Atlanta, GAMay 5-7, 2014 ..............14560207Denver, COJun 23-25, 2014 ...........14560210Las Vegas, NVMar 19-21, 2014 ...........14560204Nashville, TNMar 24-26, 2014 ...........14560205Orlando, FLJan 13-15, 2014 ...........14560201San Diego, CAAug 11-13, 2014 ...........14560213

Washington, DCOct 9-11, 2013 ..............13560217Dec 16-18, 2013 ...........13560218Feb 12-14, 2014 ...........14560202Mar 10-12, 2014 ...........14560203Apr 14-16, 2014 ...........14560206May 14-16, 2014 ..........14560208Jun 16-18, 2014 ...........14560209Jul 21-23, 2014 ............14560211Aug 11-13, 2014 ...........14560212Sep 8-10, 2014 .............14560214




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

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


P R O F E S S I O N A L C E R T I F I C A T I O N T R A I N I N G

Instructor-Led Live Classroom Group OnsiteCourse 5665 5 days $1,499 Call for info 888.545.8575.

Washington, DCMar 24-28, 2014 ...........14566501Jun 9-13, 2014 .............14566502Sep 8-12, 2014 .............14566503


Certified Internal Auditor (CIA®) Preparatory Course

This course is designed for those interested in preparing for the CIA® exam by taking a five-day 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

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.

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 www.theiia.org/certification. The IIA CIA Learning System is developed independently of the IIA’s exam development function and uses syllabus information that is publicly available.


P R O F E S S I O N A L C E R T I F I C A T I O N T R A I N I N G


Washington, DCJan 27-29, 2014 ...........14567001Apr 14-16, 2014 ...........14567002Sep 22-24, 2014 ...........14567003


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.

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) 549-0360, ext. 102.

Become a Certified Defense Financial Manager

Gain the Most Recognized Professional Credential in the Department of Defense


NEw! The Government Manager’s Essential LibraryGovernment 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 LawBy William G. Arnold

©2013, 7”x10” softcover, 250 pages, ISBN 978-1-56726-402-9 Product Code B029, $36

The Government Manager’s Guide to Source SelectionBy Charles Solloway


The Government Manager’s Guide to Contract NegotiationBy LeGette McIntyre


Navigating Federal Travel: A Q & A RoadmapQueen E. Cox

©2012, 6” x 9” softcover, 204 pagesISBN 978-1-56726-395-4 Product Code B954, $39

The COR/COTR Answer Book, Third EditionBob Boyd

©2012, 6” x 9” hardcover, 370 pages, ISBN 978-1-56726-373-2, 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 978-1-56726-222-3, Product Code B223, $69

Governmental and Nonprofit Financial ManagementCharles K. Coe, Ph.D.

©2007, 6” x 9” softcover, 321 pages, ISBN 978-1-56726-183-7, Product Code B837, $42

AvAILABLE ONLINE! Federal Travel ReportOnline: Single user Product Code ONLTR, $220; 2-5 user Product Code: ONLTRM, $550Print: Product code NLTR, $250Order a combination and save!Online and Print combo: Product Code ONLTRC, $320

The Prompt Payment Act Answer BookWilliam G. Arnold


The Antideficiency Act Answer BookWilliam G. Arnold


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 978-1-56726-362-6, Product Code B626, $59

UPdATEd! Appropriations Law Manual: GAO Red Book update ServiceLooseleaf: (3 Volumes, includes one year of updates), Product Code M101, $575 Annual renewals: $475 per year

AvAILABLE ONLINE! Appropriations Law ExaminerOnline: Single user Product Code ONLAL, $275; 2-5 user Product Code ONLALM, $548Print: Product Code NLAL, $295Order a combination and save!Online and Print Combination: Product Code ONLALC, $435

UPdATEd! Principles of Federal Appropriations LawOnline: Single user Product Code OQ101, $655; 2-5 users Product Code OQ101M, $2,370CD-ROM: Product Code CQ101, $715Online and CD Combination: Product Code OQ101C, $860

Pricing and Cost Accounting: A handbook for Government Contractors, Third EditionDarrell J. Oyer, CPA

©2011, 8½” x 11” hardcover, 282 pages, ISBN 978-1-56726-325-1, Product Code B251, $85

Performance Budgeting: What Works, What Doesn’tWilliam G. Arnold

©2008, 7” x 10” hardcover with CD-ROM, 235 pages, ISBN 978-1-56726-226-1, Product Code B261, $59

Prices are subject to change without notice. Please visit our website for the most current information.

Publications from Management Concepts Press

Order by phone at 1.800.506.4450 or online at www.ManagementConceptsPress.com. Please refer to promotion code FC0913 when ordering.

Look for this symbol on publications now available for your e-reader from Management Concepts Press.


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 EducationNATIONAL 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: www.learningmarket.org

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 TrainingManagement 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-11CP-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 non-profit 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.

CP-11

MANDATORy COuRSE


Registration Information for Open Enrollment ClassesEnrolling in a ClassTo 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 EnrollONLINE: www.ManagementConcepts.com/Training/

RegisterforaClass

PhONE: 888.545.8577

FAX: 703.790.1371

MAIL: Management Concepts Attn: Open Enrollment Registration 8230 Leesburg Pike, Suite 800 Tysons Corner, VA 22182Download the enrollment application at www.ManagementConcepts.com/application

PaymentTuition 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 ConfirmationYou will receive an enrollment acknowledgment via email within three days of enrolling in a class. This does not mean the class will occur. You will receive a class confirmation via email 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 CancellationsFourteen (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 & ConditionsVisit www.ManagementConcepts.com/ContactUs/TermsandConditions for the most up-to-date terms and conditions.

Open Enrollment Group DiscountsOrganizations 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.

AccommodationsAccommodations and meals are not included in the tuition fee. Visit www.ManagementConcepts.com for travel recommendations.

Satisfaction GuaranteeManagement 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: 888.545.8571, Email: [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: 804.225.2600, Fax: 804.225.2604, Email: [email protected]

GSA ContractsEligible 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 888.545.8575.

Washington, DC LocationOur Washington, DC 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: www.ManagementConcepts.com.


Alphabetical Listing of Courses A

Accounting for Business Operations in Government .........................47Accounting for Property, Plant, and Equipment

(SFFAS 6 & 8) .............................................................................50Accounting for Revenue and Other Financing Sources

(SFFAS 7) ....................................................................................49Analytics Boot Camp ........................................................................65Antideficiency Act, The ....................................................................40Anytime Coaching ............................................................................64Appropriations Law for Business Operations in Government ............39Appropriations Law Refresher and Update .......................................39Appropriations Law Seminar ............................................................38Army PPBES Workshop ...................................................................26Audit Boot Camp..............................................................................52Audit Interviews: Skills for Success...................................................53Auditing Fundamentals in the Federal Environment ........................53

B

Briefing and Presentation Skills ........................................................63Budget Analyst’s Essential Guide to Formulation,

Justification, and Execution..........................................................23Budget Estimating Using Microsoft Excel .........................................25Budget Execution .............................................................................28Budget Formulation .........................................................................27Budget Justification: Effective Preparation and Submission ...............27Budgeting and Accounting: Making the Connection ...................24, 45Building and Sustaining Teams .........................................................64Business Writing ..............................................................................62

C

Capital Asset Planning and Justification Using OMB Criteria ............31Capturing and Managing Costs.........................................................46Certified Government Auditing Professional® (CGAP®)

Preparatory Course ......................................................................69Certified Internal Auditor® (CIA®) Preparatory Course .....................68Cost-Benefit Analysis Using Microsoft Excel .....................................32Creativity and Innovation .................................................................63Critical Thinking for Problem Solving ..............................................63Customer Service Skills and Techniques ...........................................63

d

Data Analysis for Financial Managers Using Microsoft Excel .............29Data Collection Techniques ..............................................................65Decision Making...............................................................................65Decision Support for Financial Managers .........................................25Developing the Independent Government Cost Estimate ..................62DoD Fiscal Law Online Refresher .....................................................41

E

Effective Supervision: HR Essentials .................................................64Effectively Managing Financial Resources ........................................60Essential Communications for the Audit Lifecycle ............................54Ethical Decision Making for Financial Managers ...............................19Evaluating and Presenting Analysis Results .......................................65

F

Federal Accounting Fundamentals ...................................................44Federal Budget Process, The .............................................................24Federal Credit Accounting: An Introduction .....................................45Federal Financial Management Overview .........................................17Federal Financial Statement Audits...................................................57Federal Management Essentials ........................................................60Financial Management of Business Operations in Government .......20Financial Management of Defense Working Capital Funds ...............20Financial Management Systems in the Current Federal Environment ..18FIAR: Supporting DoD’s Effort to Achieve Audit Readiness ..............59Fiscal Law in DoD ............................................................................40Forensic Auditing: Detection and Prevention of Fraud .....................55Fundamentals of Overhead and Other Indirect Cost Rates ...............62

G

Governmental Accounting, Financial Reporting and Budgeting (CGFM) ................................................................67

Governmental Environment (CGFM) ...............................................66Governmental Financial Management and Control (CGFM) .............67

I

Improper Payments ..........................................................................18Improving Organizational Performance ............................................60Improving Organizational Systems and Processes .............................60Integrating Performance Management and

Performance Budgeting ................................................................30Internal Control over Financial Reporting ........................................36Internal Controls: Meeting Federal Requirements for

Accountability ..............................................................................35Interpersonal Skills: Developing Effective Relationships ...................63Introduction to Federal Contracting .................................................62

k

Keeping the Audit on Track: Critical Skills for Audit Managers ........56Key to Audit Success: Focus on Objectives .......................................55

L

Leadership and Management Skills for Non-Managers .....................64Leadership Skills and Techniques .....................................................64Leading and Managing Programs and Projects ..................................60Leading the Human Side of Change..................................................64Legislative Process: Working with Congress, The .............................19

M

Making Decisions Using Earned Value .............................................62Managing Key Relationships .............................................................60

O

Overview of Internal Control Guidance ............................................36

P

Performance Auditing .......................................................................56Performance Budgeting ....................................................................29PPBE Workshop: Defense Planning, Programming,

Budgeting, and Execution ............................................................26Preparation and Analysis of the SF 133 ......................................31, 48Preparing Federal Financial Statements Using

the U.S. Standard General Ledger ................................................48Preparing High-Impact Audit Reports ..............................................54Program and Budget Analysis Using Microsoft Excel ........................28Program Evaluation for Improved Decision-Making .........................32Project Management Principles .........................................................62Prompt 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 .......................47USACE Fiscal Law Online Refresher .................................................41Using Performance Metrics to Improve Program Effectiveness ..........30

Additional Programs and Services

Federal Financial Management Certificate Program ... 10-13Individual Development Plan (IDP) .................................. 9Publications from Management Concepts Press .............. 70

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: www.ManagementConcepts.com.

Management Concepts does not permit audio or videotaping of courses.


FC0

91

3

8230 Leesburg

Pike | Tysons C

orner, V

A 22182 | 888.545.8575

ww

w.M

anag

emen

tCo

ncep

ts.com

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

Accelerate your Audit Readiness

LEARN MORE!Scan the QR code, visit www.ManagementConcepts.com/FIAR, or call 888.545.8575 for details.





See pages 58-59 for more information.

federal financial management training and development … financial... · training to prepare for...

Documents