Linking Financial Reporting to Program Performance Reporting  

Upon successful completion of this course, the user should be able to:

• identify methods to structurally align the general ledger (GL) with program and activity codes in order to link financial reporting to measurable program outcomes;

• evaluate cost allocation methodologies for shared and indirect costs to determine whether they are reasonable, consistent, documented, and compliant with GAAP and Uniform Guidance; and

• analyze financial and nonfinancial metrics using analytics and trend data to assess program efficiency, detect anomalies, and enhance organizational accountability.