Head Office +93 (0)783797710

Kabul City, Afghanistan

08.00 to 16.00 Monday to Sat Day

Learning Outcomes

When you have completed this course you will be able to:

         explain how public budgeting fits into the macroeconomic framework

         apply ideas about accountability to the production of various forms of account for public services and public money

         discuss how changes in public management require different forms of public accounting

         read a budget and a set of national accounts and explain the differences between budgets and accounts in different jurisdictions

         explain costs and different ways of measuring them and how costs are

used in budgets

         discuss the budget process at national and sub-national levels and the

·         techniques appropriate at different levels

         apply budgetary control methods

         use financial management to enhance the performance of public

organizations.

         discuss how public financial management interfaces with politics and

political choices.

Course Contents:

Unit 1 The Context of Financial Management

1.1 Introduction

1.2 What is a Budget?

1.3 The Macroeconomic Framework

1.4 Accountability

1.5 'New Public Management' and Financial Management

1.6 Conclusion

Unit 2 Budget Coverage, Classification and Structure

2.1 Introduction

2.2 Coverage of the Budget

2.3 Classification of the Budget

2.4 Budget Composition

2.5 The Line Item System vs Programme Systems

Unit 3 Costs

3.1 Some Definitions of Cost

3.2 Costing Systems

3.3 Cost-Volume-Profit Model

3.4 Absorption or Full Cost Recovery

3.5 Activity-Based Costing (ABC)

3.6 Managing Costs

3.7 Price-Based Costing

3.8 Relevant Costs

Unit 4 Accounting and Budgeting: National Level

4.1 Approaches to Public Accounting and Budgeting

4.2 Cash Accounting vs Accruals Accounting

4.3 The Macroeconomic, Fiscal framework and the Medium-Term Expenditure

Framework

4.4 The Role of the Ministry of Finance

4.5 Budget Timetable

Unit 5 Accounting and Budgeting: Sub-National Level

5.1 Translating the national budget into operational budgets

5.2 Structure, Performance, Discretion, Block Grants and Contracts

5.3 Fund Accounting

5.4 Resource Accounting and Budgeting

5.5 Which Techniques at Which Stage?

5.6 Budget Timetable at Sub-National Level

5.7 Accounting for Services Provided by Third Parties

Unit 6 Budget Execution

6.1 Introduction: Budgetary Control

6.2 Controlling Operations

6.3 Monitoring Budget Execution

6.4 Taking Action

6.5 Summary

Unit 7 Budgeting and Performance

7.1 Introduction: Accruals Accounting and Output and Outcome Budgeting

7.2 Defining and Measuring Non-Financial Items, Especially Outputs and Outcomes

7.3 Case Study 1: Output and Outcome Definitions

7.4 Output and Input Budgets

7.5 Case Study 2: Outcomes and Outputs in Budgets in England

7.6 Case Study 3: Performance Budgeting in Canada

Course Introduction and Overview

Centre for Financial and Management Studies 7

7.7 Conclusion: Will Performance Management and Budgeting Ever Be Fully

Implemented?

Unit 8 Budgeting and Democracy: Conclusions

8.1 Introduction

8.2 National Legislatures and the Budget Process

8.3 Case Studies – the USA, the Netherlands and Brazil

8.4 Conclusions on Budgeting and Democracy

8.5 Is There a Single Best Method of Financial Management?

8.6 Review: The Journey from Bureaucracy to NPM as it Affects Public Financial

Management

8.7 Is PEFA the Answer?

 

Duration:

6 Days

Venue:

Turkey

Investment:

3,700 USD which covers:

·         Training

·         Training Materials

·         Certificate

·         Lunch and refreshment

·         Round trip tickets

·         Visa

·         Accommodation

Contact:

Email: bttctrainings@gmail.com