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Module 2 – Budget & Cost Analysis

Each core compentency requires CDFM candidates to demonstrate proficiency in the knowledge elements for each module.  Below are the elements for module 2.

Budget and Cost Analysis

Planning, Programming, Budgeting & Execution (60%)

  • The Planning, Programming, Budgeting and Execution process
  • Products and documents produced by PPBE
  • Role of key offices in PPBE
  • Prioritization process in PPBE
  • Budget execution by type of appropriation
  • Budget execution by type of contractual payment
  • Interagency, interservice, and reimbursalbe agreements
  • Reprogramming

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Cost and Economic Analysis (20%)

  • Cost analysis policies and procedures
  • Economic analysis policies and procedures
  • Limited application of cost and economic analytical techniques
  • Differentiation between types of benefits
  • Limited application of current installation costing techniques

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Business Management Process Improvement (10%)

  • Legal basis for Business Management Process Improvement
  • Management of improvement process
  • Outsourcing
  • Privatization
  • Relevant Circulars and Regulations

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Fiscal Law (10%)

  • Constitutional authorities
  • Congressional budget resolutions
  • Congressional authorization and appropriation
  • Federal agency authorities
  • Availability of appropriations
  • Availability of revolving funds
  • Reprogramming
  • Continuing Resolutions
  • Anti-Deficiency Act

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