Public Sector Governance and Budget Reform Training Course

Participants can conduct an evidence-based initial diagnosis of public financial management weaknesses.

• PEFA framework structure, scoring logic, evidence requirements and performance indicators
• Distinguishing de jure rules from actual financial management practice
• Evidence matrices linking diagnostic findings, sources, ratings and reform implications
• Root-cause analysis using problem trees and the five-whys technique
• Sequencing reforms according to risk, capacity, political support and dependencies
• Diagnostic interview questions for budget, treasury, procurement and audit functions

Participants can relate macrofiscal assumptions and fiscal rules to annual budget ceilings.

• Macroeconomic assumptions affecting revenue, inflation, debt service and expenditure ceilings
• Fiscal policy objectives: sustainability, stabilisation, allocation and redistribution
• Fiscal rules for deficits, debt, expenditure growth and resource revenues
• Revenue forecasting methods using elasticities, trend analysis and policy adjustments
• Preparing a fiscal strategy statement with stated assumptions and targets
• Sensitivity analysis for growth, exchange-rate, inflation and commodity-price shocks

Participants can prepare an indicative medium-term expenditure framework for priority sectors.

• MTEF architecture linking macrofiscal forecasts, sector plans and annual budgets
• Top-down aggregate ceilings and bottom-up expenditure estimates reconciled systematically
• Baseline costing for existing policies, staffing, operations and capital maintenance
• Policy change costing using unit costs, beneficiary volumes and implementation schedules
• Medium-term budget ceilings communicated through a budget call circular
• Reconciling recurrent costs with capital projects and future operating obligations

Participants can structure programmes that connect policy objectives, spending and responsibility.

• Theory of change linking inputs, activities, outputs, outcomes and impacts
• Programme classification aligned with sector strategies and administrative responsibilities
• Defining programme objectives, target groups, service standards and delivery channels
• Assigning programme managers, budget holders and reporting accountabilities
• Cross-cutting priorities incorporated through gender, climate and equity budget tags
• Avoiding overlapping programmes, unfunded mandates and unclear delivery responsibilities

Participants can cost service-delivery proposals and document defensible budget submissions.

• Unit-cost analysis for classrooms, clinics, transfers, inspections and maintenance
• Activity-based costing for multi-step public services and administrative processes
• Distinguishing fixed, variable, capital and recurrent expenditure requirements
• Cost drivers identified through staffing ratios, caseloads, prices and utilisation
• Budget submissions supported by assumptions, calculations, risks and implementation milestones
• Options appraisal comparing cost, coverage, quality, equity and affordability

Participants can interpret budget classifications and specify reporting requirements for programmes.

• Administrative, economic, functional, programme and geographic budget classifications
• COFOG functional classification for comparable government expenditure reporting
• Chart of accounts design linking budgets, commitments, payments and financial statements
• Mapping programme outputs to economic categories and funding sources
• Appropriation controls established at vote, programme, economic and project levels
• Data-quality checks for coding consistency, duplicate entries and misclassification

Participants can manage the annual budget formulation process and prepare approval documentation.

• Annual budget calendar from circular issuance through legislative enactment
• Budget call circular requirements, ceilings, submission templates and review deadlines
• Challenge sessions testing costing, policy alignment and execution capacity
• Cabinet memoranda presenting trade-offs, affordability and fiscal implications
• Legislative budget scrutiny, amendment powers and appropriation approval procedures
• Publishing citizen budget information with accessible figures and policy explanations

Participants can assess revenue collection controls and prepare realistic revenue improvement actions.

• Tax policy versus tax administration responsibilities and reform choices
• Revenue forecasting from taxpayer registers, billing records and collection trends
• Own-source revenue instruments: fees, licences, property rates and service charges
• Compliance risk management using segmentation, risk scoring and targeted interventions
• Revenue leakage controls for cash collection, waivers, refunds and reconciliations
• Collection performance indicators measuring arrears, coverage, yield and cost

Participants can design execution controls that maintain spending discipline and payment reliability.

• Apportionment plans translating annual appropriations into controlled spending authority
• Commitment control stages from requisition through contract, invoice and payment
• Commitment registers monitoring obligations against available budget and cash
• Virement rules governing transfers between budget lines and programmes
• Arrears prevention through invoice tracking, dispute resolution and payment scheduling
• Budget execution reports comparing commitments, payments, balances and forecasts

Participants can prepare cash plans and identify treasury control improvements.

• Treasury single account principles for consolidated cash visibility and control
• Thirteen-week rolling cash forecasts built from receipts, payroll and supplier data
• Daily cash position reports covering bank balances, inflows and payment priorities
• Cash release procedures aligned with approved plans and liquidity availability
• Bank reconciliation procedures for identifying timing differences, errors and irregularities
• Idle cash management within statutory investment, risk and liquidity limits

Participants can align procurement plans with budgets, cash availability and contract controls.

• Annual procurement plans linked to budget appropriations and delivery schedules
• Market analysis informing cost estimates, lot design and procurement methods
• Procurement method selection under thresholds, competition requirements and urgency conditions
• Bid evaluation controls managing conflicts of interest and evaluation records
• Contract management plans covering milestones, variations, acceptance and payments
• Procurement risk registers addressing collusion, delays, quality failures and disputes

Participants can assess capital project proposals and monitor investment implementation risks.

• Public investment cycle from project identification through ex-post evaluation
• Pre-feasibility screening for strategic fit, demand, affordability and implementation capacity
• Cost-benefit analysis using discounted cash flows, economic costs and benefits
• Project appraisal risk analysis for delays, land acquisition and price escalation
• Capital budgeting integrated with recurrent operations, maintenance and staffing costs
• Project monitoring reports tracking physical progress, disbursements and revised forecasts

Participants can identify material fiscal risks and propose monitoring and mitigation measures.

• Fiscal risk statement content covering macroeconomic, debt and contingent liability exposures
• Debt sustainability analysis using debt ratios, maturity profiles and stress tests
• Government guarantees assessed for probability, exposure, fees and reporting requirements
• State-owned enterprise risks monitored through financial statements, transfers and guarantees
• Public-private partnership liabilities identified through contracts and fiscal commitments
• Natural disaster and climate risks incorporated into contingency and reserve planning

Participants can design proportionate internal controls and audit follow-up arrangements.

• COSO internal control components applied to public-sector financial processes
• Segregation of duties across authorisation, custody, recording and reconciliation
• Control matrices connecting risks, preventive controls, detective controls and owners
• Internal audit planning based on risk assessment and assurance priorities
• Audit findings tracked through agreed actions, deadlines, evidence and escalation
• Fraud risk indicators covering procurement, payroll, revenue and asset management

Participants can interpret public financial reports and identify reporting improvement priorities.

• Cash, modified cash and accrual accounting implications for public reporting
• IPSAS concepts of assets, liabilities, revenue, expenses and disclosure
• Financial statement analysis using liquidity, solvency and expenditure variance indicators
• Reconciling budget execution reports with general ledger and bank records
• Annual financial statements supported by schedules, notes and management assertions
• Timeliness and auditability standards for published public financial information

Participants can develop performance information that supports budget decisions and accountability.

• Performance indicator selection using SMART criteria and indicator reference sheets
• Output, outcome, efficiency and equity measures distinguished for programme reporting
• Baseline data, targets and disaggregation specified for credible performance measurement
• Performance dashboards combining financial execution, outputs, risks and corrective actions
• Quarterly review meetings structured around variances, decisions and assigned actions
• Avoiding perverse incentives, data manipulation and meaningless indicator proliferation

Participants can strengthen budget transparency and respond effectively to external scrutiny.

• Open Budget Survey principles for budget transparency, participation and oversight
• Pre-budget statements, enacted budgets and in-year reports published systematically
• Citizen engagement methods for priorities, service feedback and budget monitoring
• Supreme audit institution reports reviewed through management response protocols
• Parliamentary committee briefings presenting findings, risks, options and decisions required
• Public disclosure controls protecting personal data, commercial confidentiality and security

Participants can specify controls and data requirements for digital budget management systems.

• Integrated financial management information system functions and control points
• Master-data governance for suppliers, employees, chart codes and bank accounts
• Workflow configuration reflecting delegated authority, approvals and segregation requirements
• Data analytics for duplicate payments, payroll anomalies and procurement red flags
• Cybersecurity controls for user access, audit logs, backups and incident response
• Digital reporting standards supporting timely publication and interoperable data exchange

Participants can build, review and present a complete governance and budget reform proposal for a public entity.

• PEFA-informed diagnosis summarising priority weaknesses, causes and supporting evidence
• Costed programme budget linking policy objectives, outputs, ceilings and indicators
• Fiscal risk register covering debt, guarantees, projects and revenue assumptions
• Budget execution controls for commitments, procurement, cash releases and reporting
• Reform roadmap sequencing actions, owners, resources, milestones and dependencies
• Peer review against feasibility, accountability, affordability and measurable results