Finance and TreasuryBudgeting and Expenditure Control in the Public Sector
This course focuses on the operational side of public sector budgeting, covering programme based budgeting, commitment control, virement rules, and the in year controls that prevent overspending and arrears accumulation in government ministries and agencies. Delegates practise building programme budgets linked to service delivery outputs and work through commitment control exercises reflecting common integrated financial management system workflows. Emphasis is placed on preventing the expenditure arrears that undermine fiscal credibility in many public administrations.
Course objectives
- Distinguish programme based budgeting from line item budgeting and apply it to service delivery
- Design commitment control procedures that prevent expenditure arrears
- Apply virement and budget reallocation rules within legal and policy limits
- Monitor in year budget execution against approved allocations
- Report budget performance to oversight bodies in a defensible format
Who should attend
- Government budget officers and accounting officers
- Programme and project managers in public agencies
- Internal auditors within government ministries
- Local government finance officers
- Public enterprise finance managers
Course outline
- 01Programme based budgeting linked to service delivery outputs
- 02Commitment control and preventing expenditure arrears
- 03Virement rules and in year budget reallocation
- 04Cash release systems and budget execution monitoring
- 05Procurement linked expenditure control
- 06Reporting budget performance to oversight bodies
Scheduled sessions
| Dates | Venue | Format | Price | Register |
|---|---|---|---|---|
| 7 to 9 February 2027 | London, United Kingdom | Classroom | R11,995 per delegate | Register Now |
| 10 to 12 March 2027 | Victoria Falls, Zimbabwe | Classroom | R11,995 per delegate | Register Now |
| 3 to 5 April 2027 | Durban, South Africa | Classroom | R11,995 per delegate | Register Now |
| 16 to 18 June 2027 | Dar es Salaam, Tanzania | Classroom | R11,995 per delegate | Register Now |
| 8 to 10 July 2027 | Durban, South Africa | Classroom | R11,995 per delegate | Register Now |