Government Budgeting and Financial Management Training Course

Duration 5 days 10 modules · 33 contact hours
Level Intermediate Certificate on completion
Who attends Government budget officers, Public-sector finance managers and others
Fee from USD 1,100 KSh 95,000 for Kenyan organisations
Where 52 cities + online See dates by city
Next start 7 Nov 2026 Course code SD-GPS-048

Before you join: Participants should have basic experience of budgets, financial reports, procurement, grants or programme management in a government, public agency, NGO or donor-funded setting.

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

Government budgets convert policy commitments into funded services, infrastructure, transfers and programmes. Finance staff must prepare credible estimates, secure lawful appropriations, control commitments, manage cash and explain variances before they become service-delivery failures. Weak links between plans, budget ceilings, procurement, accounting records and performance reports can cause overspending, delayed payments, audit findings and loss of public confidence.

This course develops practical government budgeting and financial management capability across the full public financial management cycle. Participants examine budget classification, medium-term expenditure frameworks, revenue and expenditure forecasting, programme budgeting, cash planning, commitment control, financial reporting, internal control and fiscal risk management. They learn to interpret appropriations, prepare budget submissions, monitor execution, analyse material variances and present financial information for senior decision-makers, auditors and oversight bodies.

Teaching combines instructor briefings with public-sector cases, group analysis, budget simulations and structured review of realistic financial documents. Participants work with examples drawn from ministries, municipalities, public agencies, donor-funded programmes and state-owned entities. They leave with a practical public financial management improvement pack containing a budget calendar, budget submission structure, cash forecast, variance report, risk register and control remediation tracker. Delivery is instructor-led over five days, available in classrooms in 50+ cities or live online. Participants receive a certificate of completion.

The course suits professionals who already work with public funds, budgets, grants or financial reports and need stronger command of the methods that support fiscal discipline, accountability and informed resource allocation.

What you will be able to do

  • Prepare a medium-term budget using expenditure ceilings, baselines and policy-costing assumptions
  • Build revenue, expenditure and cash forecasts using trend, scenario and sensitivity analysis
  • Apply programme budgeting to connect resources, outputs, outcomes and performance indicators
  • Monitor budget execution through commitment controls, variance analysis and cash management reports
  • Produce budget execution reports and management dashboards for accountable decision-making
  • Apply COSO control principles and risk registers to public financial management processes
  • Assess fiscal risks from debt, guarantees, public-private partnerships and contingent liabilities
  • Develop a public financial management action plan with assigned controls and milestones

Benefits of attending

For you

  • Prepare defensible budget submissions supported by assumptions, costs and delivery evidence
  • Identify early warning signs in cash positions, commitments and material variances
  • Explain financial results clearly to senior officials, programme teams and auditors
  • Apply recognised public financial management frameworks to daily finance responsibilities
  • Build a documented improvement plan for the participant's own budget process

For your organisation

  • More credible budget estimates and fewer unsupported funding requests
  • Earlier correction of overspending, delayed payments and weak cash forecasts
  • Clearer links between appropriations, procurement plans and service-delivery commitments
  • Better documented controls, audit trails and responses to audit findings
  • Stronger reporting on fiscal risks, programme performance and resource use

Course modules

10 modules over 5 days

Participants can explain the public financial management cycle, accountability roles and budget authority structure.

  • Legal budget cycle, appropriation authority and delegated spending responsibilities
  • Roles of legislature, finance ministry, treasury, auditors and spending entities
  • Annual budget calendar from ceilings through approval, execution and reporting
  • Distinguishing recurrent, capital, contingency and earmarked expenditure classifications
  • Chart of accounts links administrative, economic, functional and programme codes
  • Fiscal transparency principles supporting published budgets and accountable decision rights

Participants can prepare forecast assumptions and medium-term budget estimates within fiscal constraints.

  • Macroeconomic assumptions translated into revenue, expenditure, deficit and financing forecasts
  • Fiscal rules, debt limits and medium-term fiscal objectives
  • Top-down expenditure ceilings within a medium-term expenditure framework
  • Baseline estimates separated from policy changes and one-off costs
  • Revenue forecasting using trend, elasticity and scenario techniques
  • Sensitivity analysis for inflation, exchange-rate, commodity-price and growth shocks
  • Fiscal risk statement covering guarantees, public-private partnerships and state-owned enterprises

Participants can interpret public-sector accounting bases and apply core financial record controls.

  • Modified cash, cash and accrual bases compared for public reporting
  • IPSAS concepts of recognition, measurement, presentation and disclosure
  • General ledger controls supporting complete and timely financial records
  • Bank reconciliations, suspense accounts and correcting journal entries
  • Commitment accounting distinguishes obligations from payments and unpaid liabilities
  • Year-end close timetable, supporting schedules and audit-ready evidence

Participants can structure programme budgets and cost resource requirements for funding decisions.

  • Programme budgeting connects policy objectives, outputs, outcomes and resource requirements
  • Costing methods for staffing, goods, transfers, assets and service contracts
  • Activity-based costing identifies unit costs for public services
  • Budget narrative justifies requests with evidence, assumptions and delivery milestones
  • Prioritisation matrix ranks proposals by mandate, affordability, impact and risk
  • Gender-responsive budgeting tags allocations and tests distributional effects
  • Climate budget tagging identifies relevant expenditure and reporting codes

Participants can control budget execution through apportionment, commitment management and cash forecasting.

  • Apportionment releases appropriations against cash plans and approved work programmes
  • Commitment controls prevent spending beyond authorised budgets and allotments
  • Procurement plan aligns tender timing, contract values and budget availability
  • Payment workflow applies segregation of duties, verification and approval limits
  • Virement rules manage authorised budget transfers and supplementary appropriations
  • Variance analysis separates price, volume, timing and policy drivers
  • 13-week rolling cash forecast built from receipts, payroll and supplier data

Participants can assess financial risks and specify controls, evidence and corrective actions.

  • COSO internal control framework applied to public financial management processes
  • Risk register records causes, consequences, owners, controls and treatment actions
  • Three lines model clarifies management, oversight and internal audit responsibilities
  • Fraud risk indicators cover payroll, procurement, grants and revenue collection
  • Control testing uses walkthroughs, samples, exceptions and documented conclusions
  • Delegations of authority set approval thresholds and accountability boundaries
  • Audit trail requirements preserve evidence from commitment through payment

Participants can produce decision-focused budget execution reports and financial management dashboards.

  • Budget execution reports compare actuals, commitments, forecasts and approved appropriations
  • Variance commentary explains material deviations, corrective actions and decision requests
  • Monthly management dashboard combines financial, service-delivery and risk indicators
  • IPSAS financial statements include financial performance, position and cash flows
  • Consolidation issues for agencies, funds, projects and controlled entities
  • External audit recommendations converted into management action plans

Participants can assess major public-sector financial commitments and related fiscal exposures.

  • Capital investment appraisal uses net present value, life-cycle cost and affordability
  • Public asset registers record ownership, condition, location, valuation and depreciation
  • Debt service schedule maps principal, interest, maturity and refinancing exposure
  • Contingent liabilities assessed for guarantees, litigation, pensions and public-private partnerships
  • Public-private partnership fiscal commitments tested against affordability and value for money
  • Grant and donor funds reconciled with national budget and treasury systems

Participants can use performance and value-for-money evidence to inform resource allocation decisions.

  • Logic models link inputs, activities, outputs, outcomes and intended impacts
  • Performance indicators specify definitions, baselines, targets, sources and reporting frequency
  • Cost-effectiveness analysis compares alternative ways to achieve service outputs
  • Spending reviews identify low-value activities, duplication and reallocation options
  • Public Expenditure and Financial Accountability framework diagnoses system performance
  • Results-based budgeting integrates performance evidence into resource allocation decisions

Participants can prepare an actionable plan to improve budgeting, reporting and control practices.

  • Budget calendar action plan assigns milestones, owners, dependencies and approvals
  • Departmental budget pack consolidates forecasts, risks, narratives and funding requests
  • Monthly financial review agenda focuses decisions on exceptions and corrective actions
  • Cash management improvement plan addresses forecasting accuracy and payment scheduling
  • Control remediation tracker assigns findings, actions, due dates and evidence
  • Stakeholder communication map prepares finance messages for executives, auditors and citizens

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

What you take back to work

  1. Medium-term budget preparation template
  2. 13-week rolling cash forecast model
  3. Budget execution variance report template
  4. Public financial management risk register
  5. Internal control remediation tracker
  6. Departmental budget calendar and action plan

Who should attend

  • Government budget officers — responsible for preparing, defending and monitoring departmental budgets
  • Public-sector finance managers — accountable for expenditure control, reporting and financial decisions
  • Programme managers — need to align delivery plans, costs and budget evidence
  • Treasury and cash managers — manage releases, payments, liquidity and commitment information
  • Internal auditors — review control design, compliance and financial management risks
  • Donor-funded project managers — reconcile grant requirements with government budget and treasury processes

Skills and tools covered

Budget formulationCash flow forecastingVariance analysisInternal controlFiscal risk assessmentFinancial reporting

Tools and standards

International Public Sector Accounting Standards (IPSAS), COSO Internal Control Framework, Public Expenditure and Financial Accountability (PEFA) Framework, IMF Government Finance Statistics Manual 2014

How the course runs

Training methodology

The course uses short instructor briefings to establish core methods, followed by analysis of public-sector budget packs, financial reports and control scenarios. Participants interpret budget ceilings, construct forecasts, review commitment and cash data, and prepare variance explanations using realistic cases. Group work tests decisions on competing funding requests, procurement timing, fiscal risks and audit findings. Facilitated discussion compares national and organisational practices. Each participant completes an application plan that identifies priority improvements, responsible roles and practical next steps.

Requirements and prerequisites

Participants should have basic experience of budgets, financial reports, procurement, grants or programme management in a government, public agency, NGO or donor-funded setting. They should understand common terms such as revenue, expenditure, cash, commitments and variance, and be comfortable working with tables and simple calculations. Prior exposure to annual budget preparation or monthly financial reporting is helpful. No accounting qualification, advanced spreadsheet skill, economics degree or prior knowledge of IPSAS, PEFA or IMF fiscal statistics is required.

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 have basic exposure to public budgets, financial reports, grants, procurement or programme management. An accounting qualification is not required, and the course explains IPSAS, PEFA and fiscal management terms as they are used.

Participants should bring a laptop if attending in person, although course materials are provided. Bringing a non-sensitive budget format, reporting challenge or cash-management issue helps participants shape their application plan.

It is designed for budget officers, finance managers, programme managers, treasury staff, internal auditors and managers of donor-funded public programmes. It is particularly useful for staff moving into responsibility for budget preparation or financial oversight.

This course focuses on public appropriations, fiscal constraints, programme budgets, treasury processes, accountability and public-sector reporting. General accounting courses usually give greater attention to commercial profitability, private-company accounts and investor reporting.

Participants can use the templates to improve a current budget submission, monthly variance report, cash forecast or control action plan. The final module converts identified issues into assigned actions, milestones and evidence requirements.

Each day runs from 08:30 to 16:30 and provides about 6.5 contact hours, excluding breaks. The teaching sequence moves from budget systems and formulation through execution, reporting, controls, fiscal risks and improvement 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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