Public Expenditure Budgeting & Management Training

Module 1: Introduction to Public Expenditure Management

Overview of public financial management (PFM) principles

Role of public expenditure in government policy and service delivery

Key challenges and trends in managing public funds

Module 2: Budgeting Concepts and Frameworks

Types of budgets: line-item, program-based, performance-based

Medium-Term Expenditure Framework (MTEF)

Budget cycle and legal frameworks

Module 3: Budget Preparation and Planning

Setting priorities and aligning budgets with strategic objectives

Estimating revenue and expenditure requirements

Participatory budgeting and stakeholder engagement

Module 4: Resource Allocation and Fiscal Discipline

Principles of equitable and efficient resource allocation

Budget ceilings, envelopes, and fiscal responsibility

Ensuring compliance with legal and regulatory requirements

Module 5: Expenditure Execution and Monitoring

Cash flow management and treasury operations

Tracking and controlling public expenditure

Identifying deviations and corrective actions

Module 6: Financial Reporting and Accountability

Preparing and interpreting financial reports

Transparency and disclosure requirements

Using reports for decision-making and performance evaluation

Module 7: Risk Management in Public Expenditure

Identifying financial and operational risks

Internal controls and audit mechanisms

Fraud prevention and anti-corruption strategies

Module 8: Performance-Based Budgeting and Evaluation

Linking budgets to outputs and outcomes

Setting performance indicators and targets

Monitoring results and evaluating budget effectiveness

Module 9: Donor-Funded Projects and External Oversight

Managing grants and external funding

Coordination with donors and compliance requirements

Role of external audit and oversight institutions

Module 10: Case Studies and Best Practices

Lessons from successful public expenditure management reforms

Practical exercises in budget planning, monitoring, and reporting

Developing actionable recommendations for improving expenditure efficiency