Financial Governance and Control in Decentralized and Federal Systems Training Course

Course Introduction
The Financial Governance and Control in Decentralized and Federal Systems Training Course is designed to strengthen how national, state, and local governments manage public finances in complex multi-level governance environments. As countries increasingly devolve fiscal powers, ensuring transparency, accountability, and fiscal discipline across different tiers of government has become more critical than ever.
This course provides participants with a solid understanding of how intergovernmental fiscal systems operate, including revenue sharing, conditional grants, and subnational borrowing. It highlights how weak coordination and unclear financial responsibilities can lead to duplication, inefficiency, and misuse of public resources.
Participants will gain practical knowledge on designing and applying financial control systems that work across ministries, counties, states, and municipalities. The training focuses on how budgeting, accounting, procurement, and audit systems must be harmonized to ensure that decentralized units comply with national fiscal rules and standards.
The course also explores the governance role of oversight institutions such as treasuries, parliaments, audit offices, and local assemblies. Participants learn how these institutions can strengthen fiscal discipline, promote citizen accountability, and reduce corruption and financial mismanagement in decentralized environments.
Emerging issues such as digital public financial management, climate finance at subnational level, and results-based intergovernmental transfers are fully integrated into the program. These topics reflect how modern decentralized systems are evolving and how financial controls must adapt to new technologies and policy priorities.
By the end of the training, participants will be able to design and implement effective financial governance and control frameworks that improve service delivery, protect public funds, and ensure long-term fiscal sustainability across all levels of government.

Who Should Attend

• National, state, and county government finance officials
• Treasury, budget, and accounting officers
• Policy makers and legislators involved in fiscal decentralization
• Internal and external auditors
• Procurement and contract management officers
• Local government administrators and planners
• Development and donor-funded program managers
• Anti-corruption and oversight agency staff
• Monitoring and evaluation specialists
• Consultants and advisors in public financial management

Duration

5 days

Course Objectives

• Enable participants to understand how decentralized and federal fiscal systems operate and how financial governance responsibilities are distributed across government levels.
• Equip learners with practical tools for strengthening financial controls that ensure accountability, transparency, and compliance in subnational governments.
• Build capacity to design and implement budgeting, accounting, and reporting systems that support effective intergovernmental financial management.
• Strengthen the ability to monitor and evaluate the use of public funds across multiple levels of government in decentralized systems.
• Enhance understanding of how intergovernmental transfers, grants, and shared revenues can be governed to promote fiscal discipline.
• Provide skills for managing financial risks, debt, and contingent liabilities at subnational government levels.
• Enable participants to integrate audit, oversight, and anti-corruption mechanisms into decentralized financial governance frameworks.
• Improve the ability to use digital public financial management systems to strengthen control and transparency.
• Strengthen skills in aligning financial governance with service delivery and development outcomes.
• Develop competence in reviewing and reforming decentralized financial governance and control systems.

Comprehensive Course Outline

Module 1: Foundations of Decentralized Financial Governance

• Principles of fiscal decentralization and federalism
• Roles and responsibilities of different government levels
• Legal and institutional frameworks
• Fiscal discipline and coordination

Module 2: Intergovernmental Fiscal Relations

• Revenue assignment and sharing
• Conditional and unconditional grants
• Fiscal equalization mechanisms
• Managing vertical and horizontal imbalances

Module 3: Budgeting in Decentralized Systems

• Medium-term and program-based budgeting
• Budget coordination across levels
• Expenditure ceilings and fiscal rules
• Performance-based allocations

Module 4: Accounting and Financial Reporting

• Harmonized accounting standards
• Financial reporting across government levels
• Consolidated financial statements
• Transparency and disclosure

Module 5: Internal Controls and Treasury Systems

• Commitment and payment controls
• Cash and debt management
• Treasury single account in decentralized settings
• Financial management information systems

Module 6: Procurement and Contract Oversight

• Procurement rules for subnational governments
• Contract management and compliance
• Preventing fraud and collusion
• Value-for-money auditing

Module 7: Audit and Oversight Institutions

• Roles of supreme audit institutions
• Local government audits
• Parliamentary and council oversight
• Citizen and social accountability

Module 8: Risk Management and Fiscal Sustainability

• Subnational debt and contingent liabilities
• Financial risk assessment
• Fiscal stress and crisis management
• Early warning systems

Module 9: Emerging Issues in Decentralized Finance

• Digital PFM and e-procurement
• Climate and green finance at local level
• Results-based intergovernmental transfers
• Donor and development partner coordination

Module 10: Strengthening Financial Governance Frameworks

• Reform design and implementation
• Capacity building for subnational entities
• Monitoring and evaluation
• Continuous improvement and learning

Training Approach

This course will be delivered by our skilled trainers who have vast knowledge and experience as expert professionals in the fields. The course is taught in English and through a mix of theory, practical activities, group discussion and case studies. Course manuals and additional training materials will be provided to the participants upon completion of the training

Tailor-Made Course

This course can also be tailor-made to meet organization requirement. For further inquiries, please contact us on: Email: training@upskilldevelopment.com Tel: +254 721 331 808

Training Venue

The training will be held at our Upskill Training Centre. We also offer training for a group at requested location all over the world. The physical course fee covers the course tuition, training materials, two break refreshments, airport transfers, guided tour, buffet lunch, Upskill gift pack.

Visa application, travel expenses, dinners, accommodation, insurance, and other personal expenses are catered by the participant

Certification

Participants will be issued with Upskill certificate upon completion of this course.

Airport Pickup and Accommodation

Airport pickup and accommodation is arranged upon request. For booking contact our Training Coordinator through Email: training@upskilldevelopment.com, +254 721 331 808

Terms of Payment

Unless otherwise agreed between the two parties payment of the course fee should be done 3 working days before commencement of the training so as to enable us to prepare better.