Course Outline:

Module 1: Introduction to Activity-Based Budgeting (ABB) in the Public Sector

• Overview of traditional budgeting vs. activity-based budgeting
• Principles of ABB and its benefits for public sector organizations
• Key challenges in implementing ABB in government entities
• Practical Exercise: Identifying activities and cost drivers in public sector organizations

Module 2: Identifying and Analyzing Cost Drivers

• Understanding cost drivers and their role in activity-based budgeting
• Techniques for analyzing and assigning costs to activities
• Aligning activities with organizational objectives and outcomes
• Case Study: Successful identification of cost drivers in a public sector project

Module 3: Implementing ABB in Public Sector Organizations

• Steps for designing and implementing ABB frameworks
• Integrating ABB with performance management and accountability systems
• Overcoming challenges in ABB implementation
• Practical Exercise: Designing an ABB framework for a public sector agency

Module 4: Budget Allocation and Resource Optimization

• Linking budgets to specific activities and performance indicators
• Aligning resources with organizational goals and objectives
• Using ABB for more accurate forecasting and resource planning
• Case Study: Application of ABB in public sector budgeting for better resource allocation

Module 5: Monitoring and Reporting in an ABB Framework

• Techniques for monitoring and evaluating the performance of ABB systems
• Reporting on budget performance using activity-based budgeting
• Improving decision-making through accurate, activity-based financial data
• Real-life Project: Developing a monitoring and reporting plan for an ABB system in a government entity