Day One: Monday 14th May 2018

09:00 Registration and Refreshments  
09:45 Chair and Delegates’ Introductions  
10:15 Financing public services 
How public services are financed
Ongoing trends
The current financial situation
The impact on budgeting practices
 
11:15 Morning Coffee  
11:30 Budget methodologies
Incremental and zero-based budgeting
Efforts to reform the budgeting process
Alternative forms of budgeting - Performance and priority based budgeting
Examples of different budget methodologies in action and their respective strengths & weaknesses
 
12:45 Lunch  
13:30 Managing and engaging stakeholders
Public participation in the formulation of budgets
Interacting with the media
The role of the legislature / audit institutions / donors etc
 
15:00 Afternoon Tea  
15:15 Budgeting in uncertain circumstances
Rolling and contingency budgeting
The impact of the global financial crisis on budgeting
Recognising and managing risks
 
16:15 Wrap up Discussion  
16:30 Close  
 

Day Two: Tuesday 15th May 2018

09:30 Refreshments  
09:45 Chair’s Welcome and Recap  
10:00 Formulating a budget
Identifying revenue and allocating funds
Setting milestones and timescales
Aligning budgets to policy
 
11:15 Morning Coffee  
11:30 Budget approval
Role of the legislature
The budget statement
Securing donor approval
 
12:45 Lunch  
13:30 Budgeting in local government
Doing more with less
How local government is funded
Controllable and non-controllable income
 
15:00 Afternoon Tea  
15:15 Case study: Developing and implementing a budgeting system  
16:15 Wrap up Discussion  
16:30 Close  
 

Day Three: Wednesday 16th May 2018

09:30 Refreshments  
09:45 Chair’s Welcome and Recap  
10:00 Executing budgets
Processes and institutions to implement the budget
Organisations involved in executing the budget
Enabling program implementation
Phases of execution - allocation, commitments, verification
 
11:15 Morning Coffee  
11:30 Cash flow management
Cash management policies
Financing instruments
Reducing operational risk and scope for fraud
 
12:45 Lunch  
13:30 Public debt management
Forming a debt management strategy
Risk management frameworks
Coordination with monetary and fiscal policies
 
15:00 Afternoon Tea  
15:15 Adjusting the budget
Reasons for adjusting budgets
Maintaining good governance
Mechanisms for adjusting budgets
 
16:15 Wrap up Discussion  
16:30 Close  
 

Day Four: Thursday 17th May 2018

09:30 Refreshments  
09:45 Chair’s Welcome and Recap  
10:00 Financial oversight
How to monitor the use of public funds
Budget oversight processes in different forms of government
Legal and procedural frameworks
 
11:15 Morning Coffee  
11:30 Reporting and financial statements
Systems of accounts
Providing a comprehensive account of public finances
Examples of financial statements
 
12:45 Lunch  
13:30 Auditing
Role of auditing
Independent auditing
Framework for audit quality
 
15:00 Afternoon Tea  
15:15 Public expenditure reviews
Diagnosing spending problems
Ensuring transparency of budget allocations
Identifying agenda and key policy areas for next budget cycle
 
16:15 Wrap up Discussion  
16:30 Close  
 


Day Five: Friday 18th May 2018

09:30 Refreshments  
09:45 Chair’s Welcome and Recap  
10:00 Differences in budgeting between the public and the private sector
Lessons to be learnt from the private sector
 
11:00 Morning Coffee  
11:15 Introduction to accrual based accounting
What is accrual based accounting?
Benefits versus cash based accounting
IPSAS and IFRS: what's the difference?
 
12:15 Overview of Chartered Management Institute Assignments and Qualification
Structuring a written piece of work for assessment: generic overview and principles
Structuring these two specific pieces of work to demonstrate all the assessment criteria
 
12:45 Final Discussion and Certificate Presentation
Group photo
Evaluation forms and feedback
Further training requirements
 
13:00 Formal Close and Lunch