Finance & supply chain · Short course
PFMA and Treasury Regulations
The public financial management framework and its relationship to financial oversight.
The programme
Programme overview
Expanded indicative outline. The subject areas are described below; proposed activities and final delivery requirements are confirmed with Ratomac before booking.
The public financial management framework and its relationship to financial oversight.
The programme brings together framework orientation, budget processes, internal controls and reporting. The expanded outline below shows how these areas can be explored through explanation, discussion and the preparation of relevant work products.
A proposed workshop runs through the programme: A public institution needs clearer accountability across budgeting, expenditure and financial reporting. Participants would examine the situation in stages, use the information provided and explain the basis of their decisions. The workshop is fictional and can be adapted when the final training plan is agreed.
Who should attend
Is this programme for you?
This outline is relevant to the following roles. Suitability and any formal entry requirements should be checked for the selected programme.
- Public-sector finance staff, managers and oversight support officers.
- Individuals preparing to take on responsibilities in this area.
- Teams seeking a shared approach to the work described in the programme.
Purpose of the learning
Intended learning outcomes
- Map financial responsibilities and delegated decisions.
- Trace a fictional expenditure request through the budget process.
- Identify control questions and missing supporting records.
- Prepare a reporting checklist for management review.
- Combine the module outputs into a reasoned response to the programme’s workplace scenario.
5 learning blocks
Detailed programme outline
01Framework orientation
This part of the programme examines framework orientation, with attention to public finance responsibilities. The practical task connects the subject to the programme’s workplace scenario and gives participants a specific output to discuss.
Topics to explore
- Public finance responsibilities.
- Distinguishing operational decisions from oversight and reporting responsibilities.
- Following a fictional transaction to identify who authorises, records and reviews it.
- Applied work: map financial responsibilities and delegated decisions.
Illustrative practical exercise
Map financial responsibilities and delegated decisions. Explain the information used, identify any assumptions and take part in a review of the proposed approach.
02Budget processes
This part of the programme examines budget processes, with attention to planning, expenditure and oversight. The practical task connects the subject to the programme’s workplace scenario and gives participants a specific output to discuss.
Topics to explore
- Planning.
- Expenditure.
- Oversight.
- Applied work: trace a fictional expenditure request through the budget process.
Illustrative practical exercise
Trace a fictional expenditure request through the budget process. Explain the information used, identify any assumptions and take part in a review of the proposed approach.
03Internal controls
This part of the programme examines internal controls, with attention to accountability and financial procedures. The practical task connects the subject to the programme’s workplace scenario and gives participants a specific output to discuss.
Topics to explore
- Accountability.
- Financial procedures.
- Applied work: identify control questions and missing supporting records.
Illustrative practical exercise
Identify control questions and missing supporting records. Explain the information used, identify any assumptions and take part in a review of the proposed approach.
04Reporting
This part of the programme examines reporting, with attention to records, assurance and compliance questions. The practical task connects the subject to the programme’s workplace scenario and gives participants a specific output to discuss.
Topics to explore
- Records.
- Assurance.
- Compliance questions.
- Applied work: prepare a reporting checklist for management review.
Illustrative practical exercise
Prepare a reporting checklist for management review. Explain the information used, identify any assumptions and take part in a review of the proposed approach.
05Integrated workplace workshop
A public institution needs clearer accountability across budgeting, expenditure and financial reporting. The final workshop connects the earlier work rather than treating each topic as an isolated activity.
Topics to explore
- Bring together the outputs from the earlier modules into one coherent response to the scenario.
- Check that the recommendation addresses the original problem and is supported by the information available.
- Identify responsibilities, dependencies and matters that require specialist input or further evidence.
- Present the proposed response and revise it after questions from the facilitator and other participants.
Illustrative practical exercise
Prepare a concise presentation for the fictional organisation. Include the proposed response, the evidence supporting it and the decisions still required. Finish with a reflection on which aspects could be relevant to your own work.
From discussion to application
How the programme could be delivered
The proposed learning approach combines facilitator-led explanation, discussion of the subject areas and guided work on the fictional scenario. Each module produces a practical output that can be reviewed and improved.
Participants can work individually or in small groups to compare interpretations, explain their decisions and identify missing information. Feedback focuses on the connection between the task, the evidence used and the proposed response.
The final workshop brings the module outputs together. Ratomac will confirm the delivery format, learning resources, entry requirements and any formal assessment or certification arrangements for the selected programme.
Discuss your requirements
Dates, duration & arrangements
Contact Ratomac to agree the final programme, duration and delivery format. Include your preferred timing, location and whether the enquiry is for yourself or a team.
Discuss this programme ↗Indicative outline for discussion. The final syllabus is agreed with Ratomac before booking. The expanded learning activities and workplace scenario are original proposals for discussion with Ratomac.