Course Outline:

Module 1: Fundamentals of Public Expenditure and Budgeting

• Key Topics:
  • Introduction to Public Financial Management (PFM)
  • Principles and Objectives of Public Expenditure
  • Understanding the Budget Cycle and Budget Classifications
• Case Study: Analysis of a public sector budget process
• Activity: Group discussion on public sector budgeting challenges

Module 2: Budget Preparation and Formulation

• Key Topics:
  • Methods of Budget Preparation (Line-item, Program, and Performance Budgets)
  • Budgeting for Public Policy and Strategic Planning
  • Stakeholder Engagement in the Budget Process
• Real-Life Project: Drafting a budget proposal for a public sector agency
• Activity: Simulation exercise on formulating a government budget

Module 3: Public Expenditure Management and Control

• Key Topics:
  • Principles of Public Expenditure Control
  • Ensuring Financial Accountability and Transparency
  • Techniques for Expenditure Forecasting and Monitoring
• Case Study: Best practices in expenditure management from leading public institutions
• Activity: Group work on identifying gaps in public expenditure control

Module 4: Fiscal Discipline and Financial Accountability

• Key Topics:
  • Maintaining Fiscal Discipline in the Public Sector
  • Financial Accountability Mechanisms and Reporting
  • Role of Auditing in Expenditure Management
• Real-Life Project: Designing financial accountability measures for a government department
• Activity: Discussion on the role of external audits in maintaining fiscal discipline

Module 5: Evaluating Public Expenditure and Budgetary Performance

• Key Topics:
  • Techniques for Evaluating Public Spending Efficiency
  • Performance-Based Budgeting and Monitoring
  • Linking Expenditure to Policy Outcomes and Service Delivery
• Case Study: Evaluating the impact of public expenditure on social services
• Activity: Group presentation on improving budget performance through evaluation