Accounting Officer Development Training Course

Duration 5 days 10 modules · 33 contact hours
Level Intermediate Certificate on completion
Who attends Accounting Officers, Chief Financial Officers and others
Fee from USD 1,100 KSh 95,000 for Kenyan organisations
Where 52 cities + online See dates by city
Next start 16 Nov 2026 Course code SD-PFM-013

Before you join: Participants should have experience working with public budgets, financial reports, procurement processes, programme delivery or internal controls.

Dates & prices

Two start dates a month in every city, and live online on weekdays or weekends. Fees are per participant; classroom fees include tuition, materials, lunch and refreshments, and the certificate.

Suggest a date or city

Showing the next six months. Later dates, other cities and private deliveries for your team are available on request.

Course overview

Accounting officers carry personal responsibility for public funds, assets, revenue, service delivery commitments and the quality of financial information presented to oversight bodies. The role requires more than approving payments or receiving audit reports. Officers must set clear delegations, maintain budget discipline, anticipate cash pressures, prevent control failures and act promptly when irregularities arise. Weak evidence, unclear accountability and delayed corrective action can result in audit findings, payment arrears, procurement disputes and personal exposure under applicable public finance law.

This course develops the practical management disciplines expected of an effective accounting officer. Participants examine statutory duties, delegations, budget execution, commitment control, cash forecasting, procurement oversight, internal control, asset stewardship, financial reporting, performance reporting and audit follow-up. They learn to interpret management information, challenge unexplained variances, direct remedial action and produce evidence that supports defensible decisions.

Teaching combines short technical briefings with public-sector cases, facilitated group work, document reviews, decision simulations and structured application planning. Cases reflect common issues such as overspending against appropriations, late supplier payments, unsupported expenditure, weak asset records, payroll anomalies and unresolved audit findings. Participants leave with a practical Accounting Officer Action Pack containing reusable templates for delegation review, budget monitoring, cash forecasting, risk management, audit remediation and personal action planning.

The course is suited to newly appointed and experienced accounting officers, chief financial officers, senior programme managers and officials who hold delegated financial authority. It is delivered over five instructor-led days in classrooms in 50+ cities or live online. Each training day runs from 08:30 to 16:30 and provides approximately 6.5 contact hours. Participants receive a certificate of completion.

What you will be able to do

  • Interpret accounting officer duties, delegations and personal liability under public finance rules
  • Construct budget monitoring reports using commitments, actuals, forecasts and variance analysis
  • Prepare a 13-week rolling cash forecast and escalation plan
  • Assess procure-to-pay controls using segregation-of-duties and three-way matching tests
  • Build a risk register and control improvement plan using the COSO Internal Control framework
  • Review financial and performance reports for material errors, exceptions and corrective actions
  • Direct audit remediation through root-cause analysis, evidence tracking and accountable ownership
  • Produce an Accounting Officer Action Plan for priority governance and financial control improvements

Benefits of attending

For you

  • Greater confidence signing approvals supported by clear evidence and delegated authority
  • A repeatable approach for questioning budget variances and cash pressures
  • Stronger capability to challenge weak procurement, payroll and asset controls
  • Practical methods for responding to audit findings before deadlines are missed
  • A documented action plan for improving accountability within the participant's mandate

For your organisation

  • Earlier identification of overspending, unpaid commitments and emerging cash shortfalls
  • Clearer accountability through current delegations, approval limits and authority registers
  • Improved evidence for procurement decisions, payments, asset movements and audit responses
  • Faster closure of control failures through named owners, milestones and verification evidence
  • More reliable financial and performance reporting for boards, ministries and oversight bodies

Course modules

10 modules over 5 days

Participants can define their financial accountabilities, decision rights and escalation responsibilities.

  • Statutory accounting officer duties, delegations, liabilities and decision rights
  • Public finance laws, treasury instructions and entity-specific financial regulations
  • RACI matrix distinguishing accountable, responsible, consulted and informed financial roles
  • Delegation instruments matched to expenditure limits, functions and control conditions
  • Maintaining an authority register for appointments, approvals and acting arrangements
  • Personal liability triggers arising from unauthorised, irregular, fruitless and wasteful expenditure

Participants can monitor budget execution and direct corrective action before overspending occurs.

  • Medium-term expenditure framework links policy commitments, ceilings and annual budgets
  • Costed operational plans connecting outputs, activities, staffing and procurement
  • Variance analysis separating price, volume, timing and scope causes
  • Preparing budget virements within approved delegations and legal constraints
  • Commitment registers expose obligations before invoices reach accounts payable
  • Scenario assumptions tested against revenue shortfalls and emergency spending pressures
  • Monthly budget reports reconcile appropriations, commitments, actuals and forecasts

Participants can forecast cash requirements and act early on liquidity risks.

  • 13-week rolling cash forecast built from receipts, payroll and supplier data
  • Cash flow drivers mapped across transfers, own-source revenue and donor funds
  • Daily bank position reconciled to ledgers, payment runs and deposits
  • Payment prioritisation rules protect statutory obligations, payroll and critical services
  • Forecast error analysis distinguishes timing variance from underlying liquidity gaps
  • Escalation thresholds trigger treasury engagement before payment arrears accumulate
  • Contingency funding plans document actions for delayed releases and shocks

Participants can assess expenditure approvals and procurement controls for compliance and value for money.

  • Procure-to-pay controls link requisitions, approvals, purchase orders and invoices
  • Three-way matching tests quantities, prices and receipt before payment
  • Segregation-of-duties matrices separate requesting, approving, receiving and paying roles
  • Competitive procurement records demonstrate fairness, value for money and auditability
  • Contract management milestones monitor deliverables, variations, retention and expiry dates
  • Exception reports identify split orders, duplicate invoices and noncompetitive awards
  • Authorising expenditure against budget, delegation, procurement plan and supporting evidence

Participants can direct risk-based controls and monitor whether they operate effectively.

  • COSO Internal Control framework applied to public entity control environments
  • Risk registers state causes, events, consequences, owners and treatments
  • Control design distinguishes preventive, detective, corrective and directive controls
  • Fraud risk indicators assessed through payment, payroll and supplier data
  • Management override risks addressed through independent review and audit trails
  • Control self-assessments test operating effectiveness and document remediation owners
  • Quarterly assurance maps align management, internal audit and oversight reviews

Participants can oversee controls for public assets, inventory and payroll expenditure.

  • Asset lifecycle controls cover acquisition, tagging, custody, verification and disposal
  • Physical verification plans reconcile asset registers, stock records and locations
  • Impairment indicators assessed for damaged, obsolete and idle public assets
  • Payroll master-data controls prevent ghost employees, duplicate payments and unauthorised changes
  • Inventory reorder levels balance service continuity, shelf life and holding costs
  • Disposal committees document valuation, approvals, tender methods and proceeds
  • Loss and damage investigations establish accountability, recovery and reporting actions

Participants can review financial reports and demand timely, reliable supporting evidence.

  • IPSAS accrual concepts distinguish recognition, measurement, presentation and disclosure requirements
  • Trial balance reviews identify suspense accounts, aged reconciling items and misclassifications
  • Month-end close calendars assign reconciliations, journals, reviews and certification dates
  • Preparing management accounts that explain variances, commitments, risks and corrective actions
  • Financial statement assertions guide evidence for completeness, accuracy, existence and valuation
  • Related-party disclosures capture transactions, balances and key management personnel information
  • Consolidation instructions address inter-entity balances, eliminations and reporting packages

Participants can connect spending decisions to credible performance reporting and recovery action.

  • Logic models connect inputs, activities, outputs, outcomes and policy objectives
  • Performance indicators specify definitions, baselines, targets, data sources and owners
  • SMART targets tested for relevance, measurability, feasibility and time boundaries
  • Data-quality checks assess validity, completeness, timeliness, consistency and traceability
  • Quarterly performance reviews compare delivery milestones against approved operational plans
  • Corrective action logs assign recovery actions, deadlines, evidence and escalation
  • Reporting narratives explain service results without obscuring financial accountability

Participants can manage audit engagements and verify closure of audit recommendations.

  • INTOSAI audit principles clarify regularity, performance and compliance assurance expectations
  • Audit finding registers record root causes, agreed actions, owners and dates
  • Five Whys analysis distinguishes symptoms from underlying control failures
  • Management responses specify evidence, milestones, resources and accountable officials
  • Audit committee packs present overdue findings, risk ratings and remediation status
  • Following up prior-year recommendations validates closure through documentary evidence
  • External audit requests coordinated through evidence logs and response protocols

Participants can communicate defensible decisions and prioritise their own accountability improvements.

  • Public-interest decision tests balance legality, fairness, transparency and service consequences
  • Conflict-of-interest declarations identify interests, recusals, registers and monitoring actions
  • Speaking-up channels protect reporters and route allegations for proper investigation
  • Briefing notes present financial choices, risks, recommendations and required decisions
  • Stakeholder communication plans schedule reports for ministers, boards, citizens and funders
  • Annual application plans prioritise three control improvements, owners and milestones
  • Peer accountability commitments establish review dates, evidence and escalation routes

Exercises and examples are adapted to each cohort's sectors and roles.

What you take back to work

  1. Accounting Officer delegation review checklist
  2. Monthly budget and commitment monitoring template
  3. 13-week rolling cash forecast model
  4. COSO-based risk and control register
  5. Audit finding remediation tracker
  6. Annual Accounting Officer Action Plan

Who should attend

  • Accounting Officers — strengthen personal oversight of public funds, assets and statutory duties
  • Chief Financial Officers — align financial management systems with accounting officer accountabilities
  • Deputy Accounting Officers — prepare for delegated authority and acting appointments
  • Senior Programme Managers — manage budgets, commitments and delivery risks under delegated authority
  • Heads of Procurement — provide defensible procurement records and contract oversight information
  • Internal Control Managers — coordinate risk, control and audit evidence for senior management

Skills and tools covered

Budget execution controlCash flow forecastingInternal control assuranceProcurement oversightAudit remediationFinancial accountability

Tools and standards

COSO Internal Control Framework, IPSAS, INTOSAI Principles, RACI matrix

How the course runs

Training methodology

The course uses short instructor briefings to establish public financial management methods, followed by cases based on public entities, ministries, regulators and donor-funded programmes. Participants review realistic budget reports, cash forecasts, delegation schedules, procurement records, risk registers and audit findings. Small-group exercises test decisions under financial, legal and service-delivery constraints. Simulations focus on approving expenditure, responding to audit queries and escalating control failures. Each participant completes structured application planning linked to their own accountability responsibilities.

Requirements and prerequisites

Participants should have experience working with public budgets, financial reports, procurement processes, programme delivery or internal controls. They should understand basic terms such as budget, expenditure, commitment, variance, reconciliation and audit finding. The course assumes participants can read management reports and contribute to financial decisions, whether as finance specialists or senior operational managers. Prior service as an accounting officer is not required. Professional accounting qualifications, advanced IPSAS knowledge, audit certification and detailed legal training are not required; jurisdiction-specific legislation is addressed through adaptable principles and examples.

A typical training day

08:30 – 10:30First session
10:30 – 10:45Refreshment break
10:45 – 12:30Second session
12:30 – 13:30Lunch and networking
13:30 – 15:00Third session
15:00 – 15:15Refreshment break
15:15 – 16:30Workshop and daily review

Live online deliveries follow the same structure in East Africa Time, with shorter screen blocks and longer breaks.

What the fee includes

  • Instruction by a practitioner facilitator
  • Full course workbook and materials
  • Exercise files, templates and case studies
  • Refreshments and lunch on classroom deliveries
  • Certificate of completion
  • Post-course application plan

Frequently asked questions

Participants should understand basic public budgeting, expenditure or financial reporting processes. They do not need an accounting qualification, IPSAS certification or previous appointment as an accounting officer.

Participants should bring a laptop for live online delivery and may bring non-confidential examples of reports, audit findings or control issues they want to consider. Course materials and working templates are provided.

It is designed for accounting officers, deputy accounting officers, finance leaders and senior managers with delegated budget or expenditure authority. It also suits procurement, internal control and programme leaders who support formal accountability arrangements.

This course focuses on the management accountabilities and decisions of an accounting officer. It addresses how to direct financial controls, interpret management information and act on audit issues, rather than training participants to prepare accounting entries or conduct audits.

Participants receive templates for delegation review, budget monitoring, cash forecasting, risk control and audit remediation. The final module converts priority issues into an action plan with owners, milestones and evidence requirements.

The course contains ten modules, each designed for approximately three contact hours. Five training days run from 08:30 to 16:30, providing about 6.5 contact hours per day through instruction, case work, group analysis and planning.

Questions about this course?

Ask about dates, fees, group bookings or running it for your team. Our training team replies by email.

Ask on WhatsApp info@skillsetdevelopment.com

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