Managing Off-Budget Accounts, Special Funds, and Extra-Budgetary Units Training Course

Introduction
Off-budget accounts, special funds, and extra-budgetary units play a growing role in financing government programs, infrastructure, and social services, yet they often operate with limited transparency and weak fiscal controls. This training course equips participants with the skills to manage these funds in a way that supports accountability, fiscal discipline, and sound public financial management.
The course provides a comprehensive understanding of how extra-budgetary arrangements affect government cash flows, debt, and fiscal risk exposure. Participants will learn how fragmented financial structures can undermine budget credibility and how integrated oversight can restore transparency and confidence in public finance systems.
Through practical frameworks and real-world case studies, participants will gain the ability to identify, classify, and assess the financial and legal status of off-budget entities. The training emphasizes how to bring special funds and extra-budgetary units into a unified fiscal reporting and control framework.
The program also addresses the fiscal risks associated with donor-funded projects, public-private partnerships, and earmarked revenues that operate outside the core budget. Participants will learn how to track these flows, evaluate their sustainability, and ensure they align with national fiscal policy objectives.
Emerging issues such as digital public finance platforms, climate and trust funds, and sovereign wealth and stabilization funds are fully integrated into the course. These topics prepare participants to manage increasingly complex and innovative financing mechanisms with transparency and strategic oversight.
By the end of the training, participants will be equipped to design effective governance, reporting, and control systems that ensure all public resources, whether on-budget or off-budget, are managed in a coordinated, transparent, and fiscally responsible manner.

Who Should Attend

• Officials from Ministries of Finance, Treasury, and Budget Offices
• Public financial management and accounting officers
• Managers of special funds and trust funds
• Internal and external auditors
• Development partner and donor coordination units
• Parliamentary budget and public accounts committees
• Local government finance officers
• Public investment and project finance specialists
• State-owned enterprise and agency finance managers
• Consultants in fiscal policy and public finance

Duration

5 days

Course Objectives

• Equip participants with a deep understanding of the structure, purpose, and fiscal implications of off-budget accounts, special funds, and extra-budgetary units in modern public finance systems.
• Strengthen the capacity of participants to identify, map, and assess all extra-budgetary flows in order to improve fiscal transparency and comprehensive government financial reporting.
• Develop skills to design governance, legal, and institutional frameworks that ensure special funds operate with accountability, integrity, and alignment to national budget policies.
• Enable learners to evaluate fiscal risks, liabilities, and sustainability issues arising from donor-funded, earmarked, and independently managed public funds.
• Improve participant ability to integrate extra-budgetary units into medium-term fiscal frameworks, cash management, and debt sustainability analysis.
• Build competence in applying international standards such as IPSAS and IMF fiscal reporting guidelines to off-budget and special-purpose financial entities.
• Enhance the ability to use financial data and audits to detect inefficiencies, leakages, and misuse of resources in special funds and extra-budgetary units.
• Strengthen skills in coordinating multiple agencies and funds to ensure consolidated, whole-of-government fiscal reporting and control.
• Develop participant capacity to manage reform processes that bring off-budget operations into the mainstream budget and treasury systems.
• Enable participants to formulate policy and operational recommendations that improve transparency, reduce fiscal risks, and enhance public trust in government finance.

Comprehensive Course Outline

Module 1: Understanding Off-Budget and Extra-Budgetary Arrangements

• Definitions and classifications of special funds
• Rationale and historical evolution
• Legal and institutional frameworks
• Implications for fiscal policy

Module 2: Mapping and Identifying Off-Budget Accounts

• Inventory of special funds and units
• Revenue and expenditure flows
• Ownership and governance structures
• Data collection techniques

Module 3: Fiscal Transparency and Reporting

• Consolidated fiscal reporting
• IPSAS and IMF reporting standards
• Disclosure of earmarked funds
• Public access to financial information

Module 4: Governance and Oversight Mechanisms

• Roles of ministries and treasuries
• Board and management accountability
• Parliamentary and audit oversight
• Anti-corruption controls

Module 5: Cash, Treasury, and Financial Management

• Treasury single account integration
• Cash forecasting and liquidity control
• Banking arrangements
• Payment and collection systems

Module 6: Fiscal Risks and Sustainability

• Contingent liabilities
• Donor and project-related risks
• Long-term fund sustainability
• Risk monitoring tools

Module 7: Special Funds and Development Financing

• Infrastructure and road funds
• Climate and environmental funds
• Social protection and trust funds
• Blended finance arrangements

Module 8: Digital and Emerging Finance Issues

• E-fund management platforms
• Digital reporting and dashboards
• Cybersecurity and data integrity
• Real-time fund tracking

Module 9: Auditing and Performance Management

• Financial and compliance audits
• Performance and value-for-money audits
• Fraud detection
• Corrective action frameworks

Module 10: Reform and Integration Strategies

• Phasing out off-budget practices
• Integrating funds into the budget
• Change management
• International case studies

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 course fee covers the course tuition, training materials, two break refreshments, airport transfers, Upskill gift package, guided tour and buffet lunch.

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