Public Financial Management and Programme Budgeting (AF-062) Training Course

Public Financial Management and Programme Budgeting

Governments and public bodies manage large resources on behalf of citizens and must show that money is spent legally, efficiently and on results that matter. Traditional…

5 daysClassroom

49Upcoming dates

12Cities

£2,250Fees from

Course overview

Introduction

Governments and public bodies manage large resources on behalf of citizens and must show that money is spent legally, efficiently and on results that matter. Traditional line-item budgets focus on inputs, making it hard to see what public spending actually achieves.

This Public Financial Management and Programme Budgeting training course provides a comprehensive view of the public financial management cycle, from fiscal planning and budget preparation through execution, accounting, reporting and audit. Participants learn how programme and performance-based budgeting links allocations to objectives, outputs and outcomes.

The course also covers medium-term expenditure frameworks, cash and commitment control, public investment management, fiscal risk, transparency and the reform strategies used to strengthen public financial systems in a sustainable way.

Course Objectives

By the end of this training course, participants will be able to:

Describe the components and cycle of public financial management
Explain the role of fiscal frameworks and medium-term expenditure planning
Design programme structures with clear objectives, outputs, outcomes and indicators
Prepare programme budgets that link funding to performance
Strengthen budget execution through cash management, commitment control and internal control
Understand public sector accounting, reporting and audit requirements
Assess fiscal risks and the management of public investment
Plan and sequence public financial management reforms

Target Audience

This training course is suitable for a wide range of professionals, including:

Budget directors and budget analysts in ministries and agencies
Finance officers in government and public bodies
Planning and performance management officials
Public sector accountants and internal auditors
Legislative budget office staff
Development partner and donor programme staff
Consultants supporting public financial reform

Training Methodology

The course combines expert briefings with comparative country examples, group exercises and practical workshops. Participants design a programme structure, develop performance indicators, prepare a programme budget submission and evaluate budget execution data, drawing throughout on the experience of their own institutions.

Target Competencies

Public budget preparation
Programme and performance budgeting
Budget execution control
Public sector financial reporting awareness
Fiscal risk analysis
Public financial reform planning

Course outline

1Day One: The Public Financial Management System

Objectives of Public Financial Management: Discipline, allocation and efficiency
The Budget Cycle: Planning, preparation, approval, execution, reporting and audit
Legal and Institutional Frameworks: Roles of finance ministries, agencies and legislatures
Fiscal Policy and Fiscal Rules: Linking macroeconomics to the budget
Transparency and Accountability: Budget documents and citizen access
Assessing System Performance: Diagnostic frameworks and indicators
Group Discussion: Strengths and weaknesses of participants' budget systems

2Day Two: Medium-Term Planning and Budget Preparation