Public Sector Finance for Local and Central Government Officers

Enhancing Financial Accountability, Efficiency and Governance in Public Institutions

1. Introduction

Public sector finance is the cornerstone of effective governance, service delivery, and sustainable development. This training programme is designed to equip local and central government officers with the knowledge and skills needed to manage public resources effectively, uphold financial integrity, and ensure alignment with national development priorities and regulatory frameworks.

The course offers a comprehensive blend of theory, policy, and practical tools, focusing on budgeting, expenditure control, financial reporting, procurement, and fiscal decentralisation—while integrating principles of transparency, accountability, and public value.

 

2. Training Objectives

Participants will be able to:

• Understand the principles and frameworks guiding public financial management (PFM)
• Prepare, execute, and monitor public budgets effectively
• Ensure compliance with financial regulations and procurement laws
• Strengthen internal controls, audits, and financial reporting
• Manage donor funds, development finance, and revenue generation
• Enhance financial transparency and accountability in government operations

 

3. Target Group

This course is ideal for:

• Local and central government finance officers
• Budget officers and planners
• Internal and external auditors
• Accountants and treasury staff
• Procurement and expenditure control officers
• Development project managers
• Policy makers and advisors involved in fiscal planning

 

4. Course Duration

• Total Duration: 4 Weeks
• Modules: 16 Modules (4 per week)
• Contact Hours: 64 hours (4 hours per module)
• Delivery Format: In-person, online, or hybrid
• Methodology: Expert-led sessions, case studies, simulations, policy labs, and practical exercises

 

5. Course Content

Module 1: Fundamentals of Public Financial Management (PFM)

• Objectives and pillars of PFM
• PFM systems in central vs local government
• Role in economic governance

Module 2: Legal and Institutional Framework for Public Finance

• Public Finance Acts and regulations
• Roles of oversight bodies (Treasury, Auditor General, etc.)
• Compliance and accountability mandates

Module 3: Budgeting in the Public Sector

• Budget cycle: planning, formulation, approval, execution
• Medium-Term Expenditure Framework (MTEF)
• Participatory and gender-responsive budgeting

Module 4: Revenue Mobilization and Fiscal Policy

• Types of revenue (taxes, fees, grants, loans)
• Local revenue generation strategies
• Fiscal decentralisation and intergovernmental transfers

Module 5: Budget Execution and Financial Controls

• Commitment and expenditure controls
• Cash management and treasury operations
• Variance analysis and expenditure tracking

Module 6: Financial Reporting and Disclosure

• IPSAS (International Public Sector Accounting Standards)
• Preparation of financial statements
• Public disclosure and transparency

Module 7: Internal Controls and Risk Management

• Frameworks for internal controls
• Identifying and mitigating financial risks
• Fraud prevention mechanisms

Module 8: Public Procurement and Contract Management

• Legal frameworks and procurement principles
• Tendering processes and evaluation
• Contract monitoring and supplier performance

Module 9: Public Sector Auditing and Oversight

• Internal vs external audits
• Audit processes and follow-up
• Role of audit committees and parliamentary oversight

Module 10: Public Investment and Project Finance

• Capital budgeting
• Evaluating public investment projects
• Cost-benefit analysis and fiscal space

Module 11: Managing Donor and Development Partner Funds

• Donor requirements and conditionalities
• Financial reporting for donor-funded projects
• Aid effectiveness and harmonisation

Module 12: Performance-Based Budgeting and Outcome Monitoring

• Linking budgets to performance indicators
• Programme-based budgeting (PBB)
• Monitoring and evaluating budget outcomes

Module 13: Technology in Public Finance (e-Government & IFMIS)

• Integrated Financial Management Information Systems (IFMIS)
• e-Procurement and digital audits
• Transparency through digital platforms

Module 14: Ethics, Anti-Corruption, and Financial Integrity

• Financial misconduct and accountability
• Whistleblowing, audits, and investigations
• Building a culture of transparency

Module 15: Fiscal Decentralisation and Local Government Finance

• Devolved financial management frameworks
• Challenges in subnational financing
• Best practices in local resource utilisation

Module 16: Capstone Exercise – Public Finance Strategy Simulation

• Group simulation of a budget cycle and expenditure scenario
• Preparation of a policy brief or financial strategy
• Presentation and peer/instructor feedback

 

6. Expected Outcomes

By the end of the course, participants will:

• Gain in-depth understanding of public financial systems and reforms
• Apply best practices in budgeting, procurement, and reporting
• Use financial tools to enhance transparency and accountability
• Strengthen their institution’s compliance with fiscal policies and laws
• Design and implement effective PFM improvement strategies
• Navigate complex intergovernmental financial relationships

 

7. Certification

• Certificate of Competence in Public Sector Finance for Local and Central Government
• Awarded upon:
• Minimum 85% attendance
• Completion of all modules and participation in the capstone project
• Satisfactory performance in assessments and group work

This certificate demonstrates professional readiness to manage, reform, and oversee public financial systems at both local and national levels.