Public Sector Accounting and Budgeting

Government and Public Sector October 25, 2025
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Introduction

This comprehensive course provides public sector professionals with essential knowledge and skills in government accounting, financial management, and budgeting processes. Participants will gain understanding of public sector financial frameworks, appropriation management, and accountability requirements unique to government operations. The program covers budget development, execution, monitoring, and reporting in compliance with public sector standards and regulations. Through practical exercises and case studies, financial professionals will enhance their ability to manage public funds effectively, ensure fiscal responsibility, and demonstrate prudent stewardship of taxpayer resources.

Objectives

Participants will develop capabilities in:

  • Understanding public sector accounting principles and standards
  • Applying government financial management frameworks
  • Developing and managing public sector budgets
  • Monitoring and controlling budgetary execution
  • Preparing public sector financial reports and statements
  • Ensuring compliance with appropriation laws and regulations
  • Managing grants and transfer payments
  • Conducting financial analysis for decision-making
  • Implementing internal controls and fraud prevention
  • Demonstrating accountability for public funds

Target Audience

  • Financial officers and managers in public sector
  • Budget analysts and coordinators
  • Program managers with budget responsibilities
  • Accountants and finance professionals in government
  • Auditors reviewing public sector entities
  • Policy advisors involved in financial decisions
  • Procurement and contract managers

Methodology

  • Case studies of public sector budgeting
  • Budget development simulations
  • Financial analysis exercises
  • Group discussions on financial challenges
  • Template development for budget processes
  • Best practice sharing across government

Personal Impact

  • Enhanced financial management capabilities
  • Improved budget development and control skills
  • Stronger understanding of public sector financial context
  • Greater confidence in financial decision-making
  • Better communication of financial information
  • Career advancement in public financial management

Organizational Impact

  • More effective financial resource management
  • Improved compliance with financial regulations
  • Enhanced accountability for public funds
  • Better financial decision-making and planning
  • Stronger financial controls and risk management
  • Improved public trust in financial stewardship

Course Outline

Public Sector Financial Framework

Legal and Regulatory Context
  • Public sector accounting standards and principles
  • Appropriation laws and financial regulations
  • Government financial management frameworks
  • Accountability and transparency requirements
Financial Governance
  • Roles and responsibilities in financial management
  • Internal controls and fraud prevention
  • Audit committees and oversight mechanisms
  • Ethical considerations in public finance

Budget Development

Budget Planning
  • Budget cycle and timeline management
  • Strategic alignment of budget with objectives
  • Revenue forecasting and estimation
  • Expenditure planning and prioritization
Budget Preparation
  • Budget formulation techniques and templates
  • Performance-based budgeting approaches
  • Capital versus operational budgeting
  • Budget submission and approval processes

Budget Management

Budget Execution
  • Commitment control and expenditure management
  • Cash flow management and treasury operations
  • Budget variance analysis and reporting
  • Budget revision and reallocation processes
Financial Monitoring
  • Financial performance measurement
  • Program and activity costing
  • Compliance monitoring and reporting
  • Early warning systems for financial issues

Financial Reporting and Accountability

Reporting Requirements
  • Financial statement preparation and analysis
  • Management reporting and dashboards
  • Performance reporting and value for money
  • Public accountability and disclosure
Special Topics
  • Grants and transfer payment management
  • Public-private partnership accounting
  • Asset and liability management
  • Financial sustainability and long-term planning

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