Federal Financial Management
F A CULT Y C O NTA CT C O URSE D ESC RIP TIO N C O URSE IN TR O DUCTIO N N oah K aufm an N oah.K aufm an@ fa cu lt y .u m uc.e du P re re quis it e : A C CT 2 20 o r A C CT 3 01. A naly sis a nd d is cu ssio n o f is su es r e la tin g to fe dera l fin ancia l m anagem ent. T he g oal is to a pply k n ow le dge o f th e fe dera l p ro ce ss to a cco untin g p ra ctic e , a dm in is te r fe dera l g ra nts a nd c o ntr a cts , a nd r e se arc h fe dera l la w s a nd r e gula tio ns. T o pic s in clu de th e C FO A ct, th e fe dera l b udget, fe dera l c o ntr a cts a nd g ra nts , a nd fe dera l fin ancia l a nd in fo rm atio n s yste m s. D is cu ssio n a ls o c o ve rs d ete ctio n a nd d ete rre nce o f fr a ud, w aste , a nd a buse .
K now le dge o f fe dera l fin ancia l m anagem ent c o nce pts is im porta nt fo r a ll s ta ke hold ers , in clu din g fe dera l e m plo ye es, c o nsu lt a nts , n onpro fit m anagers , a nd g ove rn m ent c o ntr a cto rs . T his c o urs e p ro vid es th e b asic k n ow le dge, s kill, a nd a bilit y to s e cu re a nd m anage a fe dera l b udget. T his c o urs e d em onstr a te s h ow to p re pare a nd d efe nd fe dera l fu ndin g r e quests , h ow to m anage g ra nts a nd c o ntr a cts , a nd h ow to e nsu re c o m plia nce w it h f e dera l fin ancia l m anagem ent g uid elin es.
T o pic s w ill in clu de th e fe dera l b udget c ycle , fe dera l g ra nts a nd c o ntr a cts , m anagem ent o f fe dera l fu nds, a nd d ete ctio n o f fr a ud, w aste , a nd a buse . T his c o urs e w ill w alk y o u th ro ugh th e fe dera l b udget c ycle a nd w ill r e quir e t h e s u bm is sio n a nd d efe nse o f a n a gency b udget. Y o u w ill a ls o le arn th e b asic s o f fu nds m anagem ent th ro ugh f e dera l g ra nts a nd c o ntr a cts . A ddit io nally , y o u w ill le arn th e im porta nce o f fin ancia l a udit s a nd h ow to g uard a gain st, a s w ell a s r e sp ond to , a dve rs e fin din gs. F in ally , y o u w ill le arn th e im porta nce o f v ig ila nce a gain st fr a ud, w aste , a nd a buse . O rg aniz a tio ns s u pportiv e o f fe dera l fin ancia l m anagem ent in clu de th e A sso cia tio n o f G ove rn m ent A cco unta nts ( h ttp ://w ww.a gacg fm .o rg ), th e In stit u te o f In te rn al A udit o rs ( h ttp ://w ww.th eiia .o rg ), a nd t h e A sso cia tio n o f C ertif ie d F ra ud E xa m in ers ( h ttp ://w ww.a cfe .o rg ).
T his c o urs e u se s te ch nolo gy, c a se s tu die s, p ro ble m s, a nd q uestio ns to a ssis t s tu dents in d eve lo pin g a bilit ie s to i d entit y , d eve lo p, a nd c o m munic a te is su es, r e sp onse s, a nd p ro ce sse s r e la te d to fe dera l fin ancia l m anagem ent.
U అ倂埤 蘄埞倂ំ ퟩ ퟒ ⤄ M 퀄ퟩ Ⰴ퀄 అ U అ倂埤 蘄埞倂ំ ퟩ C ퟒⰄⰄ蘄 ퟏ 蘄 • A 蘄Ⰴ谄 ህ 倂 • S ퟩⰄⰄ퀄 埞 • A CCT 3 50 6 380 F 蘄 蘄 퀄Ⰴ F 倂అ 퀄అ ퟱ倂퀄 Ⰴ M 퀄అ 퀄ퟏ 蘄⠆ 蘄అ ំ ( 2 172) A C CT3 50 S prin g 2 017 S ectio n 6 380 3 C re dit s 0 1/0 9/2 017 to 0 3/0 5/2 017 C O URSE O UTC O M ES C O URSE M ATE R IA LS C LA SS G UID ELIN ES A fte r c o m ple tin g th is c o urs e , y o u s h ould b e a ble to : a pply k n ow le dge o f th e fe dera l p ro ce ss to s e cu re a nd m anage fu nds a dm in is te r fe dera l g ra nts a nd c o ntr a cts in a cco rd ance w it h F edera l A cq uis it io n R egula tio n ( F A R ) a nd o th er r u le s a nd r e gula tio ns r e se arc h fe dera l la w s a nd r e gula tio ns to fo rm ula te a p la n o f a ctio n fo r c o m plia nce c o m munic a te fe dera l fin ancia l m anagem ent is su es to s ta ke hold ers d ete ct a nd d ete r fr a ud, w aste , a nd a buse C lic k to a cce ss y o ur c o urs e m ate ria ls in fo rm atio n ( h ttp ://w ebapps.u m uc.e du/U gcm Book/B Page.c fm ?C =A C CT% 2 0 350& S=6380& Sem =2172) C onta ctin g y o ur F acu lt y M em ber Y o u c a n u se th e P ager fe atu re w it h in th e c la ssro om to s e nd a m essa ge to y o ur fa cu lt y m em ber.
C lic k th e C la ssro om W alk th ro ugh V id eos lin k b elo w , a nd th en c lic k T he P ag er lin k, to v ie w a h ow to v id eo o n h ow to u se th e P ager fu nctio n w it h in th e c la ssro om :
C la ssro om W alk th ro ugh V id eos L in k ( h ttp ://w ww.u m uc.e du/s tu dents /le o/v id eos.c fm ) W it h in th e C onte n t s e ctio n o f y o ur c la ssro om , v ie w th e S ta rt H ere s e ctio n to le arn m ore a bout c o nta ctin g y o ur f a cu lt y m em ber.
T e ch nolo gy r e so urc es:
Y o ur w ork in th is c la ss w ill r e quir e , a t a m in im um , M S W ord a nd, fo r c a lc u la tio ns, M S E xce l. U sin g E xce l to c re ate a nd p re se nt s o lu tio ns to p ro ble m s is a n im porta nt s kill a s is u sin g W ord fo r p apers , r e ports , a nd p re se nta tio ns. M S P ow er P oin t m ay b e r e quir e d fo r p ro je cts a s w ell.
I f y o u h ave a ny q uestio ns o n th e u se o f s o ftw are o r a cce ss to p ro gra m s, p le ase in quir e o f y o ur p ro fe sso r.
A cce ss to b oth M S O ff ic e a nd a P C c o m pute r is e xp ecte d in a ll U M UC c o urs e s.
A cad em ic P olic ie s U niv e rs it y p olic y in fo rm atio n is a va ila ble in th e c la ssro om C onte nt/S ylla bus/A ca dem ic P olic ie s. F or a v id eo d em onstr a tio n o n h ow to s e le ct th e C onte nt lin k fr o m th e m ain n avig atio n b ar, fo llo w th e lin k b elo w , a nd th en c lic k o n C ours e C onte nt:
C la ssro om W alk th ro ugh ( h ttp ://w ww.u m uc.e du/s tu dents /le o/v id eos.c fm ) G RADIN G IN FO RM ATIO N F or m ore in fo rm atio n a bout s tu dent s e rv ic e s a nd o th er g enera l in fo rm atio n, v is it U M UC’s w ebsit e a t h ttp ://w ww. u m uc.e du ( h ttp ://w ww.u m uc.e du) T his c o urs e c o nsis ts o f th e fo llo w in g g ra ded it e m s:
P osts to C onte nt Q uestio ns 1 0% P ro je cts 3 s e para te d eliv e ra ble s ( 1 ) B udget p ro posa l a nd d efe nse 2 5% ( 2 ) A udit p la n o f a ctio n 1 5% ( 3 ) F ra ud, w aste , a nd a buse p aper 1 0% Q uiz 1 a nd 2 4 0% T o ta l 1 00% D ue D ate s: A ssig nm ents a re to b e s u bm it te d b y 1 1 :5 9 p .m . ( E ST) o n th e d ue d ate lis te d in th e C ours e S ch edule .
N o la te a ssig nm ents o r e xa m s o r p ostin gs w ill b e a cce pte d w it h out p rio r a ppro va l o f th e p ro fe sso r. D o n ot r is k b ein g la te .
T urn w ork in e arly . W ork o ve r th e w eeke nds! A sk q uestio ns, b ut a gain , n o la te a ssig nm ents a cce pte d.
O nlin e P artic ip atio n: P artic ip atio n is n ot o ptio nal. It is m andato ry . T he o nly w ay th at a s tu dent m ay e arn p artic ip atio n p oin ts is b y r e sp ondin g to m ain to pic s a nd c la ssm ate s' r e sp onse s in d is cu ssio ns a s a ssig ned. T o e arn fu ll c re dit , y o u m ust c o m ple te r e quir e d p ostin gs. T he o nly e xce ptio n w ill b e th e p ic kin g a n a gency to pic . A tr a dit io nal c o urs e ( 1 5 w eek s e m este r) r e quir e s a s tu dent to a tte nd 3 h ours o f c la ss a nd c o m ple te a ctiv it ie s, i n clu din g r e adin g a nd a ssig nm ents , o f a t le ast 3 h ours fo r e ach c re dit h our. 3 x 3 = 9 p lu s 3 = 1 2 h ours m in im um . A cco untin g m ay b e m ore c h alle ngin g th an a tr a dit io nal c o urs e . 1 2 1 5 h ours a w eek in a 1 5 w eek s e m este r. 1 80 h ours m in im um . A n 8 w eek s e m este r, th en, w ill r e quir e a t le ast 2 2 h ours a w eek. P le ase p la n a head. C re ate y o ur p ers o nal p la n fo r s u cce ss. A sk q uestio ns. P artic ip ate .
A ca dem ic H onesty : A ll a ssig nm ents a re to b e c o m ple te d u sin g o nly r e so urc e s a uth oriz e d b y y o ur p ro fe sso r.
S ubm is sio ns s h ould in clu de o nly y o ur w ork u nle ss p ro perly c it e d in A PA fo rm at a nd fo llo w in g in str u ctio ns p ro vid ed b y y o ur p ro fe sso r.
P artic ip atio n B y r e gis te rin g fo r a W ebb ase d c o urs e , s tu dents h ave m ade a c o m mit m ent to p artic ip ate in c o urs e d is cu ssio ns a s w ell a s o th er o nlin e a ctiv it ie s. P le ase p la n to p artic ip ate r e gula rly . P artic ip atio n fo r th is c o urs e is d efin ed a s p ro activ e p ostin gs in w eekly d is cu ssio ns a nd q uestio n p re se nta tio ns. T his r e quir e s s tu dents to a ctiv e ly r e fle ct o n w eekly m ate ria ls a nd a ctiv it ie s a nd to d eve lo p o rig in al id eas in r e sp onse s.
S tu dents a re e xp ecte d to : P R O JE C T D ESC RIP TIO NS 1 . d em onstr a te c rit ic a l th in kin g a nd u nders ta ndin g o f th e c o nte nt in th e a ssig ned r e adin gs a s th ey r e la te to th e is su es id entif ie d in th e d is cu ssio ns 2 . m ake c o ntr ib utio ns in a m ain to pic a s w ell a s r e sp ond w it h v a lu ea dded c o m ments to a t le ast tw o c la ssm ate s, o r a s a ssig ned. 3 . r e sp ond to c a lls to a ctio n fr o m th e p ro fe sso r. 4 . r e ad a ll p ostin gs fr o m th e p ro fe sso r. S tu dents a re e xp ecte d to a dhere to th e g enera l r u le s o f o nlin e e tiq uette .
A cco untin g T o olb ox : E xp lo re th e c o urs e c o nte nt fo r th is c la ss. O pen th e A cco untin g T o olb ox. T he A cco untin g T o olb ox a ppears in e ve ry U M UC u nderg ra duate a cco untin g c o urs e . Y o ur p ro fe sso r w ill e xp la in h ow th e A cco untin g T o olb ox w ill b e i n clu ded in th e d is cu ssio ns.
D ep artm en t o r A gen cy B udget S ubm is sio n:
Y o u a re r e quir e d to p re pare a b udget s u bm is sio n fo r a fe dera l d epartm ent o r a gency. Y o u w ill r e se arc h a nd s e le ct a fe dera l d epartm ent o r a gency, r e vie w p re vio us b udget s u bm is sio ns a nd a ppro pria tio ns, a nd p re pare a b udget s u bm is sio n fo r th e c u rre nt b udget c ycle , c o m ple te w it h a ppro pria te ju stif ic a tio ns. T his w ill b e th e s a m e a gency fo r w hic h y o u w ill s e le ct n ear th e b egin nin g o f th e c la ss.
T his m ust b e in M ic ro so ft ( M S) W ord n ot P D F, a g oogle d ocu m ent, e tc ( 1 0 p oin ts p enalt y if a P D F o r o th er f o rm at o th er th an M S W ord ). Y o u w ill g et 7 p oin t d eductio n if y o u p ro vid e th e a ssig nm ent la te . C om ponents A sse sse d M eets M in im ally M eets E xp ecta tio ns D oes N ot M eet E xp ecta tio ns P oin ts A ssig nm en t M an ag em en t P re pare a b udget s u bm is sio n fo r th e c u rre nt b udget c ycle , c o m ple te w it h a ppro pria te ju stif ic a tio ns ( p ro vid e r e aso ns fo r th e b udget r e quest) 1 52 0 T he b udget a ddre sse s th e a ssig nm ent in a c le ar m anner. 1 1 1 4 T he p aper fu lf ills th e a ssig nm ent. 0 1 0 T he p aper d oes n ot f u lf ill th e a ssig nm ent. 2 0 O rg an iz a tio n a n d S tru ctu re Y o ur p re se nta tio n, w heth er i n g ra phic o r n arra tiv e fo rm , m ust b e o rg aniz e d in to th e b udget c a te gorie s in a c le ar a nd u nders ta ndable m anner T he p aper c a nnot u se b ulle t p oin ts th e p aper m ust u se fu ll s e nte nce s. 1 6–20 T here is c le ar o rg aniz a tio n a t b oth t h e m acro a nd m ic ro l e ve ls . T he w rit e r s h ow s o bvio us c o ntr o l o f th e m ate ria l a nd h as p la nned o ut th e o rd er a nd m eth od o f p ro vid in g i n fo rm atio n to th e r e ader. 1 1 1 5 T he p aper d oes a s u ff ic ie nt jo b o f d eve lo pin g a nd p re se ntin g th e i n fo rm atio n. T here is a s lig ht p ro ble m in o rg aniz a tio n a t e it h er th e m acro o r m ic ro le ve l; h ow eve r, th e r e ader c a n s till fo llo w th e b udget s u bm is sio n. 0 –9 T he p aper la cks o rg aniz a tio nal s tr u ctu re . T he o rd er o f b udget a ppears r a ndom , a nd e vid ence is n ot p re se nte d to th e r e ader in a lo gic a l f a sh io n. It is d if f ic u lt t o fo llo w th e b udget s u bm is sio n. 2 0 E vid en ce/A rg um en ts S how s p ro per r e se arc h o f t h e b udget, in clu din g s o urc e s. 2 02 5 T he e vid ence p re se nte d is l o gic a lly s o und, c o nte xtu aliz e d, a nd i s a ppro pria te ly r e se arc h ed a nd s u pporte d, a nd s yn th esiz e d 1 1 1 9 E vid ence is p re se nte d, b ut m ay b e p re dic ta ble .
T here is in dic a tio n o f r e se arc h , b ut th at r e se arc h m ay n ot b e fu lly s yn th esiz e d w it h in th e a rg um ent, o r th e p aper m ay la ck fu ll a naly sis o f e vid ence a nd fu ll c o nsid era tio n o f a lt e rn ativ e p ers p ectiv e s. 0 9 T he p aper c o nta in s s e ve ra l ( a t le ast t h re e) lo gic a l f a lla cie s. T he p aper c o nta in s ir re le va nt s u pport, a nd th ere i s in su ff ic ie nt a naly sis a nd/o r d epth o f a naly sis .. 2 5 R ead ab ilit y , S ty le , M ech an ic s T he p re se nta tio n is w ell w rit te n. T he p aper is fr e e o f g ra m matic a l a nd t y p ogra phic a l e rro rs . 1 52 0 T he to ne a nd s ty le a re a ppro pria te fo r t h e a udie nce . T here a re n o p ro ofr e adin g o r g ra m matic a l e rro rs . S ente nce s tr u ctu re a nd d ic tio n a re e ff e ctiv e a nd d iv e rs e . 1 01 4 F or th e m ost p art, to ne a nd s ty le a re a ppro pria te f o r th e a udie nce . T here a re p ro ofr e adin g a nd/o r g ra m matic a l e rro rs ; h ow eve r, th e e rro rs d o n ot d etr a ct fr o m th e r e adabilit y o f th e p ro je ct.
S ente nce s tr u ctu re m ay b e r ig id a nd u nva ry in g. 0 9 t o ne a nd/o r s ty le a re n ot a ppro pria te f o r th e a udie nce .
P ro ofr e adin g a nd/o r g ra m matic a l e rro rs d etr a ct fr o m th e r e adabilit y o f th e p aper. T here a re m ajo r p ro ble m s in s e nte nce s tr u ctu re ( ru no ns, f r a gm ents ). 2 0 P re se nta tio n a ppro pria te ly o rg aniz e d, in clu din g h eaders , p age n um bers , 4 6 p ages ( n ot in clu din g r e fe re nce s, c o ve r p age). D ouble s p ace d. 1 01 5 Y o ur p re se nta tio n s h ould b e n eat a nd p ro fe ssio nal in a ppeara nce , d oin g j u stic e to y o ur c o nce pts a nd c o nte nt. 5 9 A t le ast o ne o f th e r e quir e m ents is n ot a ddre sse d in th e p re se nta tio n. 0 4 M ore th an o ne o f t h e r e quir e m ents is n ot a ddre sse d in t h e p re se nta tio n. 1 5 A udit F in din g: P la n o f A ctio n:
Y o u w ill p re pare a nd p re se nt a p la n o f a ctio n in r e sp onse to a n a ctu al a udit fin din g fo r a ny fe dera l d epartm ent o r a gency. Y o u w ill p re pare a nd p re se nt a p la n o f a ctio n in r e sp onse to a n a ctu al a udit fin din g fo r a s e le cte d fe dera l d epartm ent o r a gency. T he p aper m ust b e d ouble s p ace d, w it h 1 2p oin t fo nt a nd s h ould r e fe re nce th e o rig in al f in din g. T his c a n b e fo r a ny U S fe dera l a gency . T he p aper m ust b e in M S W ord , a nd n ot in P D F o r a ny o th er fo rm at. Y o u w ill g et a 1 0 p oin t d eductio n if y o u d o n ot u se M S W ord . Y o u w ill g et a 7 p oin t d eductio n if th e a ssig nm ent is la te . P ro je ct R equir e m ent D oes n ot M eet E xp ecta tio ns M in im ally M eets E xp ecta tio ns M eets E xp ecta tio ns L is ts r e ce nt in sta nce ( s in ce J a n 1 , 2 015) o f a ctu al a udit f in din g fo r a fe dera l d epartm ent o r a gency. 0 3 P oin ts 4 6 P oin ts 7 1 0 p oin ts S um mariz e th e is su e, w hat le d to th e is su e o ccu rrin g. 0 5 P oin ts 5 1 0 P oin ts 1 1 1 5 p oin ts T he p aper s h ould id entif y th e s te ps th e a gency to ok ( e .g ., t h e O IG ) to id entif y th e is su e 0 5 P oin ts 5 1 0 P oin ts 1 1 1 5 p oin ts D elin eate s te ps y o u r e co m mend th e a gency s h ould ta ke to a vo id th e is su e in th e fu tu re ( e .g ., im pro ve s p ecif ic in te rn al c o ntr o ls ) 0 5 P oin ts 5 1 0 P oin ts 1 1 1 5 p oin ts P ro per r e se arc h id entif y a t le ast o ne s o urc e s, a nd s o urc e (s ) lis te d in a r e fe re nce s s e ctio n 0 3 P oin ts 4 6 P oin ts 7 1 0 p oin ts P ro per fo rm at: 3 5 p ages o f c o nte nt + 1 c o ve r p age + 1 p age f o r s o urc e s; d ouble s p ace d, s e ctio n h eadin gs, p age n um bers 0 5 P oin ts 5 1 0 P oin ts 1 1 1 5 p oin ts P ro per g ra m mar a nd s p ellin g ( e .g ., p ro per s p ellin g, p unctu atio n, s ty le , e tc .) 5 1 0 P oin ts 1 1 1 5 p oin ts 1 62 0 p oin ts P ap er o n F ra u d, W aste a n d A buse A CADEM IC P O LIC IE S Y o u w ill p re pare a tw op age p aper o n a r e ce nt in sta nce o f fe dera l fr a ud, w aste , o r a buse . T he p aper s h ould b e b ase d o n r e se arc h o f a fe dera l d epartm ent o r a gency a nd h ow a c u rre nt in sta nce o f fr a ud, w aste , o r a buse w as d ete cte d a nd a ddre sse d b y th at d epartm ent o r a gency. T his p aper, in clu din g c it a tio ns a nd b ib lio gra phic r e fe re nce s, is to b e d one in A PA s ty le . P ro je ct R equir e m ent D oes n ot M eet E xp ecta tio ns M in im ally M eets E xp ecta tio ns M eets E xp ecta tio ns P oin ts L is ts r e ce nt ( s in ce J a nuary 2 015) in sta nce o f f e dera l fr a ud, w aste , o r a buse in a fe dera l a gency 0 3 P oin ts 4 6 P oin ts 7 1 0 p oin ts 1 0 S um mariz e th e is su e, w hat le d to th e is su e o ccu rrin g. L is t th e r e aso n th at th e is su e is a n in sta nce o f fr a ud, w aste a nd a buse , a nd l is t if th e is su e is fr a ud, w aste o r a buse . 0 5 P oin ts 5 1 0 P oin ts 1 1 1 5 p oin ts 1 5 T he p aper s h ould id entif y th e s te ps th e a gency to ok ( e .g ., th e O IG ) to id entif y th e f r a ud 0 3 P oin ts 4 6 P oin ts 7 1 0 p oin ts 1 0 D elin eate s te ps y o u r e co m mend th e a gency s h ould ta ke to a vo id th e is su e in th e fu tu re ( e .g ., im pro ve s p ecif ic in te rn al c o ntr o ls , c h ange h ir in g c o ndit io ns) 0 5 P oin ts 5 1 0 P oin ts 1 1 1 5 p oin ts 1 5 P ro per r e se arc h id entif y a t le ast tw o s o urc e s, a nd s o urc e s lis te d in a r e fe re nce s s e ctio n 0 5 P oin ts 5 1 0 P oin ts 1 1 1 5 p oin ts 1 5 P ro per fo rm at: 2 3 p ages o f c o nte nt + 1 c o ve r p age + 1 p age fo r s o urc e s; s e ctio n h eadin gs, d ouble s p ace d, p age n um bers 0 5 P oin ts 5 1 0 P oin ts 1 1 1 5 p oin ts 1 5 P ro per g ra m mar a nd s p ellin g ( e .g ., p ro per s p ellin g, p ro per p unctu atio n, e tc .) 0 1 0 P oin ts 1 1 1 5 p oin ts 1 62 0 p oin ts A cad em ic P olic ie s a n d G uid elin es A CADEM IC IN TEG RIT Y A s a m em ber o f th e U niv e rs it y o f M ary la nd U niv e rs it y C olle ge ( U M UC) a ca dem ic c o m munit y th at h onors i n te grit y a nd r e sp ect fo r o th ers y o u a re e xp ecte d to m ain ta in a h ig h le ve l o f p ers o nal in te grit y in y o ur a ca dem ic w ork a t a ll tim es. Y o ur w ork s h ould b e o rig in al a nd m ust n ot b e r e use d in o th er c o urs e s.
C LA SSR O OM C IV IL IT Y S tu dents a re e xp ecte d to w ork to geth er c o opera tiv e ly , a nd tr e at fe llo w s tu dents a nd fa cu lt y w it h r e sp ect, s h ow in g p ro fe ssio nalis m a nd c o urte sy in a ll in te ra ctio ns. P le ase r e vie w th e C ode o f C iv ilit y fo r m ore g uid ance o n in te ra ctin g in U M UC c la ssro om s: h ttp s://w ww.u m uc.e du/s tu dents /s u pport/s tu dentlif e /c o nduct/c o de.c fm ( h ttp s ://w ww.u m uc.e du/s tu dents /s u pport/s tu dentlif e /c o nduct/c o de.c fm ) . P O LIC IE S A ND P R O CED URES U M UC is c o m mit te d to e nsu rin g th at a ll in div id uals a re tr e ate d e qually a cco rd in g to P olic y 0 40.3 0 A ff ir m ativ e A cti o n, E qual O pportu nit y , a nd S exu al H ara ssm ent ( h ttp s://w ww.u m uc.e du/p olic ie s/a dm in polic ie s/a dm in 04030.c fm ) . S tu dents w it h d is a bilit ie s w ho n eed a cco m modatio ns in a c o urs e a re e nco ura ged to c o nta ct th e O ff ic e o f A cce ssib ilit y S erv ic e s ( O AS) a t a cce ssib ilit y se rv ic e s@ um uc.e du ( m ailt o :a cce ssib ilit y se rv ic e s@ um uc.e du) , o r c a ll 8 008 88U M UC ( 8 682) o r 2 406 842 287.
T he fo llo w in g a ca dem ic p olic ie s a nd p ro ce dure s a pply to th is c o urs e a nd y o ur s tu die s a t U M UC.
1 50.2 5 A ca dem ic D is h onesty a nd P la gia ris m ( h ttp s://w ww.u m uc.e du/p olic ie s/a ca dem ic p olic ie s/a a15 0 25.c fm ) – U M UC d efin es a ca dem ic d is h onesty a s th e fa ilu re to m ain ta in a ca dem ic in te grit y . A ll c h arg es o f a ca dem ic d is h onesty w ill b e b ro ught in a cco rd ance w it h th is P olic y.
N ote : Y o ur in str u cto r m ay u se T u rn it in .c o m , a n e duca tio nal to ol th at h elp s id entif y a nd p re ve nt p la gia ris m fr o m In te rn et r e so urc e s, b y r e quir in g y o u to s u bm it a ssig nm ents e le ctr o nic a lly . T o le arn m ore a bout th e to ol a nd o ptio ns r e gard in g th e s to ra ge o f y o ur a ssig nm ent in th e T urn it in d ata base g o to : h ttp s://w ww.u m uc.e du/lib ra ry /lib re so urc e s/tu rn it in . c fm ( h ttp s://w ww.u m uc.e du/lib ra ry /lib re so urc e s/tu rn it in .c fm ) . 1 51.0 0 C ode o f S tu dent C onduct ( h ttp s://w ww.u m uc.e du/p olic ie s/s tu dentp olic ie s/s tu d15100.c fm ) 1 70.4 0 1 70.4 1 1 70.4 2 T he fo llo w in g p olic ie s d escrib e th e r e quir e m ents fo r th e a w ard o f e ach d egre e: D egre e C om ple tio n R equir e m ents fo r th e G ra duate S ch ool ( h ttp s://w ww.u m uc.e du/p olic ie s/a c a dem ic p olic ie s/a a17040.c fm ) D egre e C om ple tio n R equir e m ents fo r a B ach elo r’s D egre e ( h ttp s://w ww.u m uc.e du/p olic ie s/a c a dem ic p olic ie s/a a17041.c fm ) D egre e C om ple tio n R equir e m ents fo r a n A sso cia te ’s D egre e ( h ttp s://w ww.u m uc.e du/p olic ie s/ a ca dem ic p olic ie s/a a17042.c fm ) 1 70.7 1 P olic y o n G ra de o f In co m ple te ( h ttp s://w ww.u m uc.e du/p olic ie s/a ca dem ic p olic ie s/a a17071.c f m ) T he g ra de o f I is e xce ptio nal a nd o nly c o nsid ere d fo r s tu dents w ho h ave c o m ple te d 6 0% o f th eir c o urs e w ork w it h a g ra de o f B o r b ette r fo r g ra duate c o urs e s o r C o r b ette r fo r u nderg ra duate c o urs e s a nd r e quest a n I b efo re th e e nd o f th e te rm . 1 70.7 2 C ours e W it h dra w al P olic y ( h ttp s://w ww.u m uc.e du/p olic ie s/a ca dem ic p olic ie s/a a17072.c fm ) S tu dents m ust fo llo w d ro p a nd w it h dra w al p ro ce dure s a nd d eadlin es a va ila ble a t h ttp s://w w w .u m uc.e du/ ( h ttp s://w ww.u m uc.e du/) u nder A ca dem ic C ale ndar. 1 30.8 0 P ro ce dure s fo r R evie w o f A lle ged A rb it r a ry a nd C apric io us G ra din g ( h ttp s://w ww.u m uc.e du/p o lic ie s/a ca dem ic p olic ie s/a a13080.c fm ) – a ppeals m ay b e m ade o n fin al c o urs e g ra des a s d escrib ed h ere in . 2 05.0 6 C alc u la tio n O f G ra deP oin t A ve ra ge ( G PA ) fo r In clu sio n o n T ra nscrip ts a nd T ra nscrip t R eque s ts ( h ttp s://w ww.u m uc.e du/p olic ie s/a ca dem ic p olic ie s/a a20506.c fm ) – N ote : U nderg ra duate a nd G ra duate S ch ools h ave d if f e re nt G ra din g P olic ie s ( i. e . T he G ra duate S ch ool d oes n ot a w ard th e g ra de o f D ). S ee C ours e S ylla bus fo r G ra din g P olic ie s. G RADIN G A cco rd in g to U M UC’s g ra din g p olic y, th e fo llo w in g m ark s a re u se d:
U nderg ra d uate G ra d uate A 9 01 00 9 01 00 B 8 08 9 8 08 9 C 7 07 9 7 07 9* D 6 06 9 N /A ** F 5 9 o r b elo w 6 9 o r b elo w F N F ailu re N on a tte ndance F ailu re N on a tte ndance G G ra de P endin g G ra de P endin g P P assin g P assin g S S atis fa cto ry S atis fa cto ry U U nsa tis fa cto ry U nsa tis fa cto ry I In co m ple te In co m ple te A U A udit A udit W W it h dre w W it h dre w * T he g ra de o f " B " r e pre se nts th e b ench m ark fo r T he G ra duate S ch ool. S tu dents m ust m ain ta in a G ra de P oin t A ve ra ge ( G PA ) o f 3 .0 o r h ig her. C la sse s w here fin al g ra de o f C o r F p la ce s a s tu dent o n A ca dem ic P ro batio n m ust b e r e peate d.
* * T he G ra duate S ch ool d oes n ot a w ard th e g ra de o f D .
C O URSE E VA LU AT IO N S U RVEY U M UC v a lu es it s s tu dents ' fe edback. Y o u w ill b e a ske d to c o m ple te a n o nlin e e va lu atio n to w ard th e e nd o f th e t e rm . T he p rim ary p urp ose o f th is e va lu atio n p ro ce ss is to a sse ss th e e ff e ctiv e ness o f c la ssro om in str u ctio n in o rd er to p ro vid e th e b est le arn in g e xp erie nce p ossib le a nd m ake c o ntin uous im pro ve m ents to e ve ry c la ss.
R esp onse s a re k e pt c o nfid entia l. P le ase ta ke fu ll a dva nta ge o f th is o pportu nit y to p ro vid e y o ur fe edback.
L IB RARY S U PPO RT E xte nsiv e lib ra ry r e so urc e s a nd s e rv ic e s a re a va ila ble o nlin e, 2 4 h ours a d ay, s e ve n d ays a w eek a t h ttp s://w w w .u m uc.e du/lib ra ry /in dex.c fm ( h ttp s://w ww.u m uc.e du/lib ra ry /in dex.c fm ) to s u pport y o u in y o ur s tu die s. T he U M UC L ib ra ry p ro vid es r e se arc h a ssis ta nce in c re atin g s e arc h s tr a te gie s, s e le ctin g r e le va nt d ata base s, a nd C LA SS & A SSIG NM EN T S C HED ULE e va lu atin g a nd c it in g r e so urc e s in a v a rie ty o f fo rm ats v ia it s A sk a L ib ra ria n s e rv ic e a t h ttp s://w ww.u m uc.e du/lib r a ry /lib ask/in dex.c fm ( h ttp s://w ww.u m uc.e du/lib ra ry /lib ask/in dex.c fm ) . L EA RNIN G M ANAG EM EN T S YSTEM S U PPO RT T o s u cce ssfu lly n avig ate th e o nlin e c la ssro om n ew s tu dents a re e nco ura ged to v ie w th e C la ssro om W alk th ro ugh u nder H elp in th e u pper r ig ht m enu o f th e L E O c la ssro om . T hose r e quir in g te ch nic a l a ssis ta nce c a n a cce ss H elp @ UM UC S upport d ir e ctly in L E O u nder th e H elp m enu. A ddit io nal te ch nic a l s u pport is a va ila ble 2 4 h ours a d ay, s e ve n d ays a w eek v ia s e lf h elp a nd liv e c h at a t h ttp s://w ww.u m uc.e du/h elp ( h ttp s://w ww.u m uc.e du/h elp ) o r b y p hone to ll fr e e a t 8 883 60U M UC ( 8 682).
S YLLA BUS C HANG ES A ll it e m s o n th is s ylla bus a re s u bje ct to c h ange a t th e d is cre tio n o f th e In str u cto r a nd th e O ff ic e o f A ca dem ic A ff a ir s .
A C CT 3 50 F edera l F in ancia l M anagem ent – C ours e S ch edule F oundatio n In te rn et R efe re nce R eso urc e s:
· K PM G: h ttp ://w ww.k p m gin stit u te s.c o m /in stit u te s/g ove rn m ent in stit u te .h tm l ( h ttp ://w ww.k p m gin stit u te s.c o m /in stit u te s/g ove rn m ent in stit u te .h tm l) · D elo it te h ttp ://w ww.d elo it te .c o m /v ie w /e n_U S/u s/In dustr ie s/U Sfe dera l g ove rn m ent/in dex.h tm ( h ttp ://w w w .d elo it te .c o m /v ie w /e n_U S/u s/In dustr ie s/U Sfe dera l g ove rn m ent/in dex.h tm ) · A sso cia tio n o f G ove rn m ent A cco unta nts w ww.a gacg fm .o rg ( h ttp ://w ww.a gacg fm .o rg ) · h ttp ://w ww.a gacg fm .o rg /A G A/R ese arc h /C PA G Rese arc h 31_tr e asu ry .p df ( h ttp ://w ww.a gacg fm .o rg /A G A/R e se arc h /C PA G Rese arc h 31_tr e asu ry .p df) · h ttp ://w ww.a gacg fm .o rg /A G A/R ese arc h /R eso urc e s/O nlin e% 20Lib ra ry /S urv e y% 20R eports /A G A_G T_201 6 C FO ( h ttp ://w ww.a gacg fm .o rg /A G A/R ese arc h /C PA G Rese arc h 31_tr e asu ry .p df) · h ttp ://w ww.a gacg fm .o rg /T o ols R eso urc e s/O ve rv ie w .a sp x ( h ttp ://w ww.a gacg fm .o rg /T o ols R eso urc e s/O ve r v ie w .a sp x) · F edera l N ew s R adio h ttp ://w ww.fe dera ln ew sra dio .c o m · E rn st a nd Y o ung h ttp ://w ww.e y.c o m /U S/e n/In dustr ie s/G ove rn m ent P ublic S ecto r ( h ttp ://w ww.e y.c o m /U S /e n/In dustr ie s/G ove rn m ent P ublic S ecto r) · P W C: h ttp ://w ww.p w c.c o m /u s/e n/p ublic s e cto r/p ublic a tio ns/in dex.jh tm l ( h ttp ://w ww.p w c.c o m /u s/e n/p ublic s e cto r/p ublic a tio ns/in dex.jh tm l) · h ttp s://c fo .g ov/ ( h ttp s://c fo .g ov/) a nd h ttp s://w ww.w hit e house .g ov/o m b/fin ancia l_ defa ult ( h ttp s://w ww.w h it e house .g ov/o m b/fin ancia l_ defa ult ) N ote p le ase r e ad th e s lid es fo r m ore w ebsit e s, in clu din g r e quir e d r e adin gs!
W eek # W eekly S ch edule : T o pic s a nd D eta ils A ssig nm ents – A C CT 3 50 F edera l F in ancia l M anagem ent 1 F edera l F in ancia l M anagem ent L egis la tio n a nd P olic y C hie f F in ancia l O ff ic e rs A ct o f 1 990 R esp ond to D is cu ssio n Q uestio ns 2 F edera l B udget A cco untin g Is su es; B udget C ycle R esp ond to D is cu ssio n Q uestio ns 3 B udgeta ry & P ro prie ta ry A cco untin g S arb anesO xle y ( S O X) A gency B udget F orm ula tio n R esp ond to D is cu ssio n Q uestio ns Q uiz 1 : w eeks 1 a nd 2 4 O ff ic e o f M anagem ent a nd B udget O M B a nd C ongre ssio nal H earin gs R esp ond to D is cu ssio n Q uestio ns B udget P ro posa l a nd D efe nse 5 A ppro pria tio ns a nd S pendin g P la ns A gency B udget E xe cu tio n G ove rn m ent P erfo rm ance R esu lt s A ct ( G PR A) R esp ond to D is cu ssio n Q uestio ns Q uiz 2 : w eeks 3 a nd 4 6 F edera l S arb anes O xle y A ct O M BA1 23 F W A p aper R esp ond to D is cu ssio n Q uestio ns 7 I n sp ecto r G enera l ( IG ) G enera l A cco unta bilit y O ff ic e ( G AO ) R esp ond to D is cu ssio n Q uestio ns A udit P la n o f A ctio n 8 F edera l F in ancia l M anagem ent T he B ig P ic tu re : S um min g U p R esp ond to D is cu ssio n Q uestio ns S tu dents c a n a cce ss th eir c o m ple te lis t o f a ssig nm ents a nd th eir c o rre sp ondin g d ue d ate s w it h in th e A ssig nm en ts s e ctio n o f th e c la ssro om b y n avig atin g to th e A ssig nm en ts s e ctio n o f th e c la ss fr o m th e m ain n avig atio n b ar. F ollo w th e lin k b elo w , a nd th en c lic k A ssig nm en ts , fo r a v id eo d em onstr a tio n o n h ow to u tiliz e t h is fe atu re .
C la ssro om W alk th ro ugh V id eos L in k ( h ttp ://w ww.u m uc.e du/s tu dents /le o/v id eos.c fm ) S tu dents a ls o h ave a cce ss to a c a le ndar to ol o n th e c o urs e h om epage w it h in th e c la ssro om .