Public Financial Management & Government Budgeting Training

The programme

Programme overview

The Government Budgeting, Revenue Mobilization, Collection and Management programme is designed to equip participants with comprehensive knowledge of public financial management principles, systems, and best practices, with a strong focus on government budgeting and expenditure management.

This training provides practical insight into how governments align policy priorities with planning, budgeting, revenue management, and resource allocation across the public financial management cycle. Participants will develop a clear understanding of the integration between fiscal policy, revenue mobilisation, budgeting frameworks, and the implementation of Medium-Term Expenditure Frameworks (MTEF) and Public Investment Programmes (PIPs).

The programme further examines legislative appropriations and vote allocations, the fiscal implications of government programmes and activities, expenditure control systems, budget documentation and approval processes, and the legal and institutional frameworks that govern public sector financial management. Emphasis is placed on strengthening accountability, fiscal discipline, and efficient use of public resources.

Who should attend

Who is this programme for?

• Ministry of Finance Officials
• Budget and Treasury Officials
• Revenue Authority Officials
• Management Accountants in the Public Sector
• Internal and External Auditors
• Public Sector Financial Managers
• Government Planning and Policy Officers
• Public Investment and Infrastructure Programme Managers

Learning outcomes

What you will learn

• Understand key principles and concepts of public expenditure management, grounded in the PEFA (Public Expenditure and Financial Accountability) framework and the IMF's Fiscal Transparency Code
• Identify and address challenges that lead to weak budgeting outcomes
• Apply budget classification, presentation, and programme-based budgeting approaches, including Government Finance Statistics (GFSM 2014) classification standards
• Implement rolling budgets, multi-year budgeting, and investment programming
• Understand government debt management objectives and arrears management strategies
• Design payment systems, foreign exchange management, and debt risk mitigation strategies
• Strengthen cash flow management and public financial planning processes
• Collaborate effectively with central banks on fiscal and monetary coordination
• Understand treasury operations, liquidity management, and public asset management

Explore the programme

Detailed programme outline

5-Day Essentials — Training Outline

• PFM framework and governance
• Fiscal policy and macroeconomic context
• The budget cycle, benchmarked against the PEFA (Public Expenditure and Financial Accountability) framework — the global PFM assessment standard with assessments completed across 32 African countries
• Principles of government budgeting and the Policy–Planning–Budget linkage
• Medium-Term Expenditure Framework (MTEF) and Programme-Based Budgeting (PBB)
• Revenue policy, fiscal sustainability, and tax/non-tax revenue systems
• Revenue forecasting, performance monitoring, and compliance management
• Expenditure planning frameworks and budget allocation
• Legislative appropriations, commitment controls, and expenditure ceilings
• Administrative, economic, functional, and programme classifications, aligned with Government Finance Statistics (GFSM 2014) international classification standards
• Budget transparency, in line with the IMF's Fiscal Transparency Code, and approval processes
• Public Investment Programmes (PIPs) and project appraisal
• Capital budgeting and infrastructure financing
• Government cash management systems
• Treasury Single Account (TSA) operations
• Liquidity forecasting and working capital management
• Public debt sustainability and borrowing frameworks
• Debt risk management and arrears prevention strategies
• Government payment systems and foreign exchange management
• Legal frameworks and fiscal oversight institutions
• Audit, compliance, and accountability mechanisms
• Consolidated case study applying PEFA and Fiscal Transparency Code principles to a sample budget cycle
• Deciding whether the 10-Day Comprehensive programme is the right next step

10-Day Comprehensive — Training Outline

• Public Financial Management (PFM) framework and governance
• Budget cycle and resource management systems, benchmarked against the PEFA (Public Expenditure and Financial Accountability) framework
• Principles of government budgeting
• Policy–Planning–Budget linkage
• Medium-Term Expenditure Framework (MTEF)
• Programme-Based Budgeting (PBB)
• Revenue policy and fiscal sustainability
• Tax and non-tax revenue systems
• Revenue forecasting and performance monitoring
• Revenue administration and compliance management
• Expenditure planning frameworks
• Budget allocation and vote structures
• Legislative appropriations and authorisation processes
• Commitment controls and expenditure ceilings
• Administrative, economic, functional and programme classifications, aligned with Government Finance Statistics (GFSM 2014) classification standards
• Budget transparency and reporting standards, in line with the IMF's Fiscal Transparency Code
• Budget documentation and approval processes
• Public Investment Programmes (PIPs)
• Project appraisal and prioritisation
• Public debt sustainability
• Domestic and external borrowing frameworks
• Debt risk management and cost strategies
• Arrears prevention and clearance strategies
• Government payment systems
• Foreign exchange management in public finance
• Financial operations and fiscal reporting
• Legal frameworks for public finance
• Roles and responsibilities within the executive
• Fiscal oversight institutions

Learning approach

How you will learn

Our diverse instructional approaches ensure effective learning:

– Lectures & Presentations: Engage with expert-driven, stimulating content.– Course Material: Access well-crafted supporting resources.– Group Work: Collaborate on discussions and case studies for practical insights.– Workshops & Role-Play: Participate in immersive, scenario-based activities.– Practical Application: Focus on applying theoretical knowledge in real situations.– Post-Training Support: Receive extensive support after training for skill implementation.

Discuss your requirements

Dates, duration & arrangements

Contact Ratomac to confirm dates, duration, delivery format, entry requirements and any applicable assessment or certification before booking.