Public Financial Management and Administration Course

Introduction

Efficient, transparent, and accountable public financial management (PFM) is essential for achieving good governance, effective service delivery, and sustainable development. The Public Financial Management and Administration Course is designed to equip public sector professionals, financial administrators, and development practitioners with the knowledge and practical tools to plan, manage, and oversee public finances in a responsible and results-oriented manner.

This course provides a comprehensive understanding of the key components of PFM systems, including budget formulation and execution, revenue mobilization, financial reporting, auditing, procurement, and internal controls. It explores the legal and institutional frameworks that govern public finances and emphasizes the importance of fiscal discipline, efficiency, and accountability in the management of public resources.

Participants will gain hands-on experience in analyzing budget documents, understanding public expenditure processes, and applying best practices in financial administration. Emerging trends such as program-based budgeting, results-based management, public investment management, and digital transformation in public finance are also covered to reflect evolving global standards and reforms.

By the end of the course, participants will have strengthened their ability to contribute to transparent financial planning, informed decision-making, and improved public service delivery. This course is ideal for government officials, public sector finance managers, auditors, policy analysts, and anyone involved in managing or overseeing public funds.

Duration

5 days

Who should Attend?

This course is ideal for:

·       Government Finance Officers and Accountants involved in budget preparation, expenditure control, and financial reporting.

·       Public Sector Auditors and Internal Controllers responsible for ensuring compliance, transparency, and value for money in the use of public resources.

·       Budget and Planning Officers engaged in strategic resource allocation, fiscal planning, and program-based budgeting.

·       Treasury and Revenue Officers managing revenue mobilization, treasury operations, and public fund flows.

·       Parliamentary Budget Analysts and Legislative Staff supporting budget scrutiny, financial oversight, and public expenditure reviews.

·       Procurement and Contract Management Officers who need a strong grasp of financial procedures and public procurement compliance.

·       Policy Makers and Public Administration Officials responsible for designing, implementing, or evaluating financial policies and governance reforms.

·       Development Partners and Donor Agency Staff supporting PFM reforms, capacity building, and financial accountability initiatives in the public sector.

·       NGO and Civil Society Representatives involved in social accountability, budget monitoring, and public expenditure tracking.

Course Objectives

By the end of this course the learners should be able to:

·       Understand the principles and components of effective public financial management (PFM) and how they contribute to transparency, accountability, and service delivery in the public sector.

·       Interpret and apply legal and institutional frameworks that govern public finances, including public finance acts, procurement laws, financial regulations, and audit guidelines.

·       Develop and manage public budgets through all stages of the budget cycle—formulation, approval, execution, and control—while aligning expenditures with policy priorities and development goals.

·       Analyze revenue mobilization strategies including taxation, user fees, grants, and external financing, and evaluate their efficiency, equity, and sustainability.

·       Implement sound financial administration practices including cash management, commitment control, payroll systems, and financial reporting in accordance with public sector accounting standards.

·       Strengthen internal controls and risk management systems to detect, prevent, and address financial irregularities, misuse of funds, and corruption.

·       Support effective public procurement and contract management, ensuring compliance with procurement laws and promoting value for money, competition, and transparency.

·       Conduct public expenditure analysis and performance reviews to assess efficiency, effectiveness, and impact of government spending.

·       Understand and support the role of external and internal audit functions in enhancing financial oversight, accountability, and institutional learning.

·       Explore innovations and emerging trends in PFM, such as digital financial management systems (IFMIS), program-based budgeting (PBB), fiscal decentralization, and open government initiatives.

Course Outline

Module 1: Foundations of Public Financial Management (PFM)

• Overview of Public Financial Management Systems
• Objectives and Principles of PFM
• Key PFM Stakeholders and Institutions
• The Budget Cycle and PFM Ecosystem
• Role of PFM in Governance, Accountability, and Development

Module 2: Fiscal Policy, Planning, and Macroeconomic Linkages

• Fiscal Policy Objectives and Instruments
• Linking Macroeconomic Forecasting to Budgeting
• Medium-Term Fiscal and Expenditure Frameworks (MTFF, MTEF)
• Fiscal Rules and Discipline
• Managing Fiscal Risks and Contingencies

Module 3: Budget Strategy and Prioritization

• Budgeting Techniques: Line-Item, Programme-Based, Performance-Based, and Zero-Based Budgeting
• Strategic Budgeting and Priority-Setting
• Revenue Forecasting and Tax Policy
• Linking Budget Strategy to National Development Plans and SDGs
• Gender-Responsive and Climate-Responsive Budgeting

Module 4: Budget Formulation

• Annual and Medium-Term Budget Formulation Processes
• Role of Sector Working Groups in Budget Development
• Costing of Public Programs and Projects
• Participatory Budgeting Approaches
• Use of Digital Budgeting Tools (e.g., IFMIS modules)

Module 5: Legislative Approval and Legal Framework

• Budget Presentation and Parliamentary Approval
• The Public Finance Management (PFM) Act and Related Laws
• Public Expenditure and Financial Accountability (PEFA) Framework
• Legal Aspects of Appropriations and Budget Amendments
• Stakeholder Participation and Transparency during Approval

Module 6: Budget Execution and Financial Operations

• Budget Execution Planning and Controls
• The Commitment Control System
• Cash and Treasury Management (Treasury Single Account - TSA)
• Debt Management and Loan Reporting
• Public Procurement Planning and Contract Management
• Virement, Supplementary Budgets, and Adjustments

Module 7: Accounting and Internal Controls

• Public Sector Accounting Standards (IPSAS – Cash and Accrual Basis)
• Chart of Accounts and Financial Reporting Structure
• Financial Management Information Systems (FMIS/IFMIS)
• Internal Controls Framework (COSO)
• Internal Audit Function and Risk-Based Auditing
• Fraud Prevention and Detection Mechanisms

Module 8: External Audit and Oversight

• Role of Supreme Audit Institutions (SAIs)
• International Public Sector Auditing Standards (INTOSAI Guidelines)
• External Audit Planning and Reporting
• Role of Oversight Bodies (Parliament, Fiscal Councils, Audit Committees)
• Citizen Oversight and Public Participation in the Audit Process

Module 9: Monitoring, Evaluation, and Budget Performance

• Budget Monitoring Tools and Performance Indicators
• In-Year and Mid-Year Budget Reviews
• Budget Execution Reports and Public Expenditure Reviews (PER)
• Comparing Budgeted vs Actual Expenditures
• Fiscal Transparency and Open Budget Index (OBI)

Module 10: Emerging Trends and Innovations in PFM

• Digital Transformation in PFM (e-Government and e-Procurement Systems)
• Data-Driven Public Finance: Use of Dashboards and Analytics
• Green and Sustainable Public Finance
• Social Accountability Mechanisms (e.g., Social Audits, Citizens’ Report Cards)
• Anti-Corruption Strategies in Financial Management
• Resilience Planning in Public Finance (PFM in crisis and emergencies)

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, and buffet lunch.

Visa application, travel expenses, airport transfers, 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.