Budgeting in the Public Sector Training Course: Enhancing Fiscal Responsibility and Accountability

Introduction

Effective budgeting in the public sector is the backbone of sound governance, fiscal responsibility, and efficient service delivery. With increasing demands on governments to allocate resources fairly, improve transparency, and drive economic growth, strong budgeting practices have become essential for public institutions. This training course equips participants with the skills and knowledge to design, implement, and manage budgets that promote accountability, efficiency, and sustainable development.

Through interactive lectures, practical exercises, and case studies, participants will learn modern approaches to public budgeting, including performance-based budgeting, participatory methods, and fiscal policy integration. The course emphasizes transparency, citizen engagement, and international best practices, ensuring participants are prepared to meet the complex challenges of public financial management in today’s dynamic environment.

Duration: 10 Days

Target Audience:

  • Government budget officers and planners
  • Public finance managers and accountants
  • Policy makers and legislators
  • Development agency representatives
  • Local government administrators
  • Auditors and oversight professionals
  • NGO and civil society leaders in governance
  • Researchers and academics in public finance

Course Objectives:

  • Understand the principles of public sector budgeting
  • Strengthen capacity in budget formulation and execution
  • Apply performance-based and program budgeting approaches
  • Enhance transparency and accountability in budget processes
  • Integrate fiscal policy and budget management
  • Address challenges in resource allocation and prioritization
  • Promote citizen participation in budget decisions
  • Analyze international best practices in public budgeting
  • Improve monitoring and evaluation of budget performance
  • Develop actionable strategies for sustainable budget reforms

Course Modules

Module 1: Introduction to Public Sector Budgeting

  • Definition and importance of budgeting
  • Principles of public sector finance
  • Role of budgets in governance
  • Budget cycles and processes
  • Common challenges in budgeting

Module 2: Budget Preparation and Formulation

  • Steps in budget preparation
  • Role of ministries and agencies
  • Setting priorities and resource allocation
  • Medium-term expenditure frameworks
  • Linking budgets to policy objectives

Module 3: Budget Execution and Control

  • Implementing approved budgets
  • Financial control systems
  • Role of treasury management
  • Tracking expenditures and revenues
  • Addressing budget variances

Module 4: Performance-Based and Program Budgeting

  • Principles of performance-based budgeting
  • Linking performance indicators to budgets
  • Benefits of program-based budgeting
  • Monitoring outcomes and outputs
  • Global case studies

Module 5: Participatory Budgeting

  • Concept of participatory budgeting
  • Citizen engagement in budget decisions
  • Tools for participatory processes
  • Challenges and opportunities
  • Success stories in participatory budgeting

Module 6: Fiscal Policy and Budgeting

  • Linking fiscal policy to budgets
  • Macroeconomic impacts of budgeting
  • Debt management and sustainability
  • Revenue forecasting and projections
  • Policy trade-offs in fiscal planning

Module 7: Transparency and Accountability in Budgeting

  • Open budgeting practices
  • Role of oversight institutions
  • Public disclosure of budget information
  • Anti-corruption measures in budgeting
  • International transparency initiatives

Module 8: Monitoring and Evaluation of Budgets

  • Importance of monitoring systems
  • Evaluation tools and techniques
  • Performance indicators for budgets
  • Feedback loops in budget processes
  • Improving efficiency through M&E

Module 9: Capital Budgeting and Public Investment

  • Distinction between recurrent and capital budgets
  • Evaluating public investment projects
  • Cost-benefit analysis techniques
  • Financing infrastructure investments
  • Risks in capital budgeting

Module 10: Revenue Generation and Tax Policy

  • Taxation and revenue systems
  • Non-tax revenue sources
  • Policy tools for revenue mobilization
  • Balancing equity and efficiency in taxation
  • International best practices in tax policy

Module 11: Intergovernmental Fiscal Relations

  • Fiscal federalism principles
  • Transfers and grants to local governments
  • Equalization policies
  • Challenges in fiscal decentralization
  • Best practices in intergovernmental budgeting

Module 12: Budgeting for Sustainable Development

  • Linking budgets to SDGs
  • Green budgeting approaches
  • Gender-responsive budgeting
  • Climate change and budget planning
  • Social equity in budgeting

Module 13: Auditing and Oversight in Budgeting

  • Role of internal and external audits
  • Supreme audit institutions
  • Budget oversight by parliaments
  • Strengthening accountability frameworks
  • Case studies in budget auditing

Module 14: International Best Practices in Public Budgeting

  • OECD and World Bank frameworks
  • Lessons from reform-driven countries
  • Role of digital tools in budgeting
  • Comparative analysis of global practices
  • Innovations in budget systems

CERTIFICATION

  • Upon successful completion of this training, participants will be issued with Macskills Training and Development Institute Certificate

TRAINING VENUE

  • Training will be held at Macskills Training Centre. We also tailor make the training upon request at different locations across the world.

AIRPORT PICK UP AND ACCOMMODATION

  • Airport Pick Up is provided by the institute. Accommodation is arranged upon request

TERMS OF PAYMENT

Payment should be made to Macskills Development Institute bank account before the start of the training and receipts sent to info@macskillsdevelopment.com

For More Details call: +254-114-087-180

 

 

Budgeting In The Public Sector Training Course: Enhancing Fiscal Responsibility And Accountability in Ireland
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