Course Modules

Module 1: Introduction to Budgeting in the Public Sector

• Types and classifications of public budgets
• Legal and institutional frameworks
• Budgetary principles and concepts
• Role of stakeholders in the budgeting process
• Case Study: Misalignment of budget allocations with strategic plans

Module 2: Budget Formulation and Approval Process

• Budget calendar and key timelines
• Medium-Term Expenditure Framework (MTEF) process
• Budget ceilings and prioritization criteria
• Submission and approval by legislative bodies
• Case Study: Participatory budgeting at the county level

Module 3: Budget Execution and Control

• Release of funds and cash flow management
• Expenditure authorization and commitment controls
• Handling supplementary budgets and virements
• Procurement linkage and commitments tracking
• Case Study: Delays in fund disbursement and project implementation

Module 4: Performance-Based Budgeting and Accountability

• Linking budgets to outcomes and KPIs
• Performance contracts and service delivery targets
• Budget reporting and feedback loops
• Transparency and citizen oversight mechanisms
• Case Study: Evaluating the impact of performance budgeting in education

Module 5: Monitoring and Evaluating Budget Implementation

• Tools for monitoring budget execution
• Key performance indicators and financial ratios
• Mid-year reviews and budget revision
• Audit findings and feedback integration
• Case Study: Audit and evaluation of health sector budget performance