Course Summary
Credit Type:
Organization's ID:
25 hours
Dates Offered:
Credit Recommendation & Competencies
Level Credits (SH) Subject
Lower-Division Baccalaureate 2 Budget Management
This course is a suite of two courses: Entering Budget Data in Financial Management Budget System (FMBS) and Family and MWR Budgeting Process.


The course objective is to Introduce the NAF and APF budgeting cycle including: requirements, funding sources, budget narrative, submissions, approval process, constraints, and execution. Students will gain an overall knowledge of the Financial Management Budget System (FMBS), UFMs and Management Decision Packages (MDEPs) to complete the three budget inputs: Annual Operating Budget [AOB], Capital Purchase and Minor Construction [CPMC], and Appropriated Fund [APF] / Non-Appropriated Fund [NAF] 5-Year Plan. This will be accomplished through practical exercises to forecast revenue and expenses, enter results into the FMBS and how to enter data into the CPMC budget and the Five-Year.

Learning Outcomes:

  • Describe the NAF Budget and approval process
  • Complete the NAF budget by correctly entering formulated data into the FMBS
  • Identify elements of the NAF budget submission
  • Relate to budget requirements that are loaded to FMBS
  • Develop a FMWR NAF budget based on historical data and operating data
  • Calculate revenue and expenses by using forecasting methods
  • Explain budget requirements constraints

General Topics:

  • Preparing the Annual Operating Budget
  • Preparing the Capital Purchase and Minor Construction Budget and the APF/NAF five (5) Year Financial Plan
  • NAF Budget Process
  • Starting the MWR Budget Process
Instruction & Assessment

Instructional Strategies:

  • Audio Visual Materials
  • Computer Based Training
  • Practical Exercises

Methods of Assessment:

  • Examinations
  • Quizzes

Minimum Passing Score:

Supplemental Materials

Other offerings from Installation Management Command, G7 Training Division MG Robert M. Joyce School for Family and MWR