Course Modules

Module 1: Introduction to Government Treasury Functions

• Role of the treasury in public finance
• Organizational structure of treasury departments
• Core treasury operations and linkages to PFM
• Treasury reforms and modernization efforts
• Case Study: Implementation of treasury reforms in East Africa

Module 2: Cash Flow Forecasting and Management

• Principles of cash forecasting
• Revenue and expenditure projections
• Identifying funding gaps and surpluses
• Tools and templates for cash planning
• Case Study: Managing shortfalls in government cash flow

Module 3: Treasury Single Account (TSA) Framework

• Definition and benefits of TSA
• Implementation steps and institutional setup
• Bank account rationalization
• Challenges and risk mitigation in TSA operations
• Case Study: TSA adoption in Nigeria and lessons learned

Module 4: Payment Systems and Fund Disbursement

• Workflow for fund releases
• Role of IFMIS and electronic payment systems
• Internal controls in payment processing
• Reconciliation of bank and treasury records
• Case Study: Delays in payment processing in the education sector

Module 5: Integration with Budgeting and Accounting

• Linking cash plans to budget cycles
• Managing budget releases and cash ceilings
• Reporting cash positions and performance
• Treasury reporting for oversight institutions
• Case Study: Impact of poor treasury–budget coordination on project delivery