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The Institute of Federal Financial Management (FFM)
Curriculum

#
Credits
Name
1
3
Federal Financial Management Overview     Textbook
  Fundamentals of Federal Financial Accounting
  Certifying Officers - Roles and Responsibilities
  Treasury’s Central Accounting Requirements
  IPAC -  Intra-Governmental Payment and Collection
  Prompt Pay
2
3
Federal Core Accounting System     Textbook
3
3
Federal High Performance Management     Textbook
4
3
Federal Budget Execution
  Reconciling Fund Balance With Treasury – TFM Part 2—Chapter 5100
    Reconciling the Fund Balance w/Treasury Supplement 
    FMS 6652 Statement of Difference - Disbursements
    FMS 6652 Statement of Difference - Deposits
    Governmentwide Accounting System:
           Account Statement User Manual - 2.1
           Account Statement User Manual - 4.1
     FMS 6653: Undisbursed Appropriation Account Ledger
     FMS 6654: Undisbursed Appropriation Account Trial Balance
     FMS 6655: Unappropriated Receipt Account Ledger
     FMS 6655: Receipt Account Trial Balance
     FMS 6655: Report of Unavailable Receipt Transactions
5
3
Federal Accounting Concepts & Standards
  Governmental Budgeting and Accounting Concepts
    Federal Accounting Standards Advisory Board
6
3
Federal Appropriation Process
  Practical Applications of Appropriations Law
    The Budget System & Concepts
    OMB Circular A-11
7
3
Federal Standard General Ledger & Anti Deficiency Act
  U.S. Standard General Ledger: Basic–Chart of Accounts
  U.S. Standard General Ledger: Intermediate–Transactions and T Accounts
  U.S. Standard General Ledger: Advanced–FACTS I & FACTS II Reporting
      Governmentwide Treasury Account Symbol (GTAS) - GTAS Attribute
  Table
8
3
Federal Financial Reports - Agency
  FACTS I: Reporting Proprietary Accounting Data
  FACTS II: Reporting Budget Execution Data
  Standard External Reports
    SF-133: Report on Budget Execution
    FMS 2108
    Form & Content Reporting:
      Balance Sheet
      Statement of Net Cost
      Statement of Changes in Net Position
      Statement of Custodial Activity
  FIRST – Financial Information & Reporting Standardization
  FMS 224: Statement of Transactions
  SF 1219 & SF 1218 Statement of Accountability
  SF 1220 & SF 1221 Statement of Transactions
9
3
Federal Financial Reports - Treasury
  Daily Treasury Statement
  Monthly Treasury Statement
  Combined Statement
  Financial Report of the United States Government
  Treasury Bulletin
10
3
Federal Financial Control
  OMB Circular A-123     Textbook
11
3
Federal Financial Analysis  &  Federal Activity Based Cost Accounting
12
3
Federal Financial Management and Authentication       Textbook
13 3 Federal Government Policy, Procedures, & Regulations
Total
39
Credit Hours
 
42
546
Total Class Hours & Total Curriculum Hours (42 Class Hour x 13 Courses)
                                                                                666