Public Expenditure Management Training

Introduction

Public expenditure management (PEM) is an approach to public sector budgeting that is oriented towards achieving socially desired outcomes

The Public Expenditure Management aspect of this course focuses on the tools and understanding that public managers in all parts of the public sector require, in order to ensure the successful use of financial resources to carry out good public policy. It also emphasizes that public sector financial management is itself subject to policy considerations and constraints such as accountability, due diligence in the management of public funds and linking the use of public funds to their legislated purposes.

This course will expose participants to practical knowledge about how the budget process works and covers both the technical aspects of budgeting, Public Expenditure Management and more general concepts. Participants will gain a general understanding of budget preparation, adoption and execution; proposed reforms of the budget process; and competing theories of the politics of Budgeting and Public Expenditure Management.

Public expenditure management training course was designed to help participants build relevant skills and competences in the management of public expenditure to enable them to both intelligently and creatively apply scarce resources to meet the increasing needs of the people for economic growth and development.

Objectives

By the end of the Public Expenditure Management Training Course the delegates will be able to:

Analyse the strengths and weaknesses of different budget methodologies

Assess how public services are financed

Scrutinise the oversight of budgets

Learn how to manage cash flow and debt

Align budgets to outputs instead of inputs

Recognise the benefits of accrual over cash-based accounting

Identify the role of Parliament in budget approval and oversight

WHO SHOULD ATTEND ?

This Public Expenditure Management training Course ideal for: Project Committee Members, Project Accountant Finance Officers, Public Officers, Project Directors, Economists, Accountants, Policy makers Senior Administrators, Project Directors, Budget Officers, Senior Auditors, Managers, Consultants, Project Administrators

Auditors and professionals who want to build their understanding on Financial Statement

Chief and financial accountants who perform business analysis and provide financial recommendation

Course Outline

Day 1

Innovations in financing public sector projects

Public expenditure management reforms

Understanding financial statements: an examination of the information contained in common accounting terms. Fiscal imbalances: causes and consequences

Day 2

Understanding public sector spending how governments spend public money to implement public policies and execute programmes and projects

Planning and budgeting: an analysis of how public expenditure decisions are made

Case studies on innovations in Public Expenditure Management (PEM) Participatory approaches to budgeting

Day 3

Evaluating public expenditures understanding the effect of public spending decisions

Activity based costing and cost management

Fiscal devolution

Day 4

Performance-based budgeting

The role of ICT in PEM

Auditing and accountability: exploring the concept of accountability and explaining the importance of corporate governance in ensuring government accountability

Understanding public governance: exploring how the crisis of public administration has led to financial disaster in cities like Detroit

Day 5

Cutting expenditures and the austerity agenda how government austerity policies are used to reduce government activity

Common sources of public revenues, including inter-governmental transfers, and alternative sources used by governments across the world

Taxation: an exploration of the advantages and disadvantages of taxation, custom duties and fees, and their uses, from behavioural change to stimulating business activity