Best Practice in Public Sector Budgeting

This DIXONTECH course delivers globally recognized best practices in public sector budgeting, drawing on leading government and international training standards. The program strengthens budget planning, formulation, execution, and control while enhancing transparency, accountability, and performance orientation. Participants gain practical frameworks to align budgets with public policy priorities, fiscal discipline, and sustainable service delivery.

TRAINING TOPICS

• Public sector budgeting principles
• Budget planning and formulation methods
• Performance-based and program budgeting
• Budget execution, monitoring, and control
• Fiscal discipline and accountability

By the end of this training course, delegates will be able to:

• Apply best practices in public budgeting
• Strengthen budget planning and allocation
• Improve transparency and accountability
• Link budgets to policy priorities
• Enhance fiscal control and oversight

TRAINING IS TAILORED TO

• Public sector finance professionals
• Budget officers and planners
• Government managers and supervisors
• Audit, control, and compliance staff
• Policy and program managers

TRAINING METHODOLOGY

The course combines expert-led instruction, international public sector cases, structured budgeting frameworks, group discussions, and practical exercises. Participants apply tools to real public budgeting scenarios, ensuring improved fiscal discipline, transparency, and effective allocation of public resources.

DAY 1:
PUBLIC SECTOR BUDGETING FOUNDATIONS

• Public finance principles and budget objectives
• Role of budgeting in public governance
• Types of public sector budgets
• Legal and institutional budgeting frameworks
• Stakeholders and budget accountability

DAY 2:
BUDGET PLANNING AND FORMULATION

• Strategic planning and budget alignment
• Revenue forecasting and expenditure estimation
• Medium-term expenditure framework concepts
• Prioritization and resource allocation methods
• Managing fiscal constraints and trade-offs
• Capital versus recurrent budget planning

DAY 3:
PERFORMANCE AND PROGRAM BUDGETING

• Performance-based budgeting principles
• Program and outcome-oriented budget structures
• Defining indicators and performance targets
• Linking budget allocations to results
• Monitoring performance against budget plans
• Managing inefficiencies and budget deviations
• Integrating evaluation into budgeting cycles

DAY 4:
BUDGET EXECUTION, CONTROL, AND REPORTING

• Budget execution processes and controls
• Commitment, payment, and cash management
• Variance analysis and budget monitoring
• Internal controls and financial discipline
• Financial reporting and public transparency

DAY 5:
ACCOUNTABILITY, OVERSIGHT, AND IMPROVEMENT

• Roles of audit and oversight bodies
• Legislative scrutiny and public accountability
• Risk management in public budgeting
• Addressing fiscal stress and budget shocks
• Continuous improvement in budget systems
• Building trust through transparent budgeting