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.