Public Financial Management and Government Accounting Systems Course

Introduction

The Public Financial Management and Government Accounting Systems Course is a specialized program designed to strengthen capacity in managing public resources efficiently, transparently, and in compliance with national and international financial regulations. It equips participants with essential knowledge and skills to enhance accountability and improve fiscal discipline in government and public sector institutions.
This course provides a comprehensive understanding of public financial management (PFM) systems, focusing on budgeting, accounting, auditing, and reporting processes within government institutions. Participants will learn how public funds are planned, allocated, spent, and reported in line with legal frameworks and public sector financial management reforms.
A key focus of the training is government accounting systems, including cash-based and accrual-based accounting approaches. Participants will gain practical insights into public sector financial reporting standards, chart of accounts structures, and financial statement preparation for government entities, ensuring accuracy, transparency, and comparability in financial reporting.
The course also explores budgeting and expenditure control in the public sector, emphasizing how governments manage fiscal resources to achieve development goals. Participants will be trained on budget formulation, execution, monitoring, and evaluation to ensure efficient use of public funds and alignment with national priorities and development plans.
In addition, the program addresses accountability, transparency, and audit mechanisms within public financial systems. It highlights internal controls, external audits, and anti-corruption frameworks that safeguard public resources and promote trust in government financial operations and institutions.
By the end of this course, participants will be able to effectively manage public financial systems, ensure compliance with government accounting standards, and contribute to improved fiscal governance. They will be equipped to enhance efficiency, accountability, and transparency in public sector financial management.

Who Should Attend

• Government Accountants and Finance Officers
• Treasury and Budget Officers
• Public Sector Auditors and Internal Auditors
• Policy Analysts and Economic Planners
• Local Government Finance Officers
• NGO and Donor Fund Managers
• Public Procurement Officers
• Revenue Collection Officers
• Project and Program Managers in Public Sector
• Finance Managers in Government Institutions

Duration

5 Days

Course Objectives

• Equip participants with comprehensive knowledge of public financial management systems to ensure efficient planning, allocation, and utilization of government financial resources.
• Develop strong understanding of government accounting systems, including cash and accrual-based accounting methods used in public sector financial reporting and compliance.
• Enhance ability to prepare, analyze, and interpret public sector financial statements in line with international public sector accounting standards (IPSAS).
• Strengthen skills in public budgeting processes, including formulation, execution, monitoring, and evaluation of government budgets for effective fiscal control.
• Enable participants to apply expenditure control mechanisms that ensure efficient use of public funds and reduce wastage in government operations.
• Improve understanding of financial accountability frameworks that promote transparency, integrity, and ethical management of public resources.
• Equip learners with skills in public sector auditing processes, including internal and external audit systems for improved oversight and governance.
• Strengthen capacity to implement internal control systems that prevent fraud, corruption, and mismanagement of public funds.
• Enhance analytical skills for evaluating public financial performance and supporting evidence-based policy and decision-making.
• Prepare participants to contribute to reforms in public financial management systems that improve efficiency, accountability, and service delivery in government institutions.

Comprehensive Course Outline

Module 1: Introduction to Public Financial Management

• Overview of PFM systems and principles
• Objectives of public financial management
• Institutional frameworks in government finance
• Role of PFM in governance and development

Module 2: Government Accounting Systems

• Cash-based vs accrual-based accounting systems
• Chart of accounts in public sector
• Government accounting cycles and processes
• Financial recording and documentation standards

Module 3: Public Budgeting Systems

• Budget formulation and approval processes
• Program-based and performance budgeting
• Medium-term expenditure frameworks (MTEF)
• Budget classification systems

Module 4: Budget Execution and Control

• Funds release and expenditure processes
• Commitment control systems
• Budget monitoring and reporting
• Variance analysis in public budgeting

Module 5: Public Sector Financial Reporting

• Preparation of government financial statements
• IPSAS compliance and standards
• Consolidation of public accounts
• Reporting frameworks and disclosure requirements

Module 6: Public Revenue Management

• Tax administration systems
• Non-tax revenue collection
• Revenue forecasting and planning
• Revenue accountability mechanisms

Module 7: Public Expenditure Management

• Expenditure planning and prioritization
• Procurement and spending controls
• Cost efficiency in public spending
• Expenditure tracking systems

Module 8: Internal Controls and Audit Systems

• Internal control frameworks in government
• Role of internal and external audits
• Audit planning and execution
• Fraud detection and prevention

Module 9: Public Sector Financial Reforms

• PFM reform initiatives and objectives
• Digital transformation in government finance
• Integrated financial management information systems (IFMIS)
• Transparency and accountability reforms

Module 10: Emerging Issues in Public Financial Management

• AI and data analytics in public finance
• Blockchain for government financial systems
• Sustainable public finance and green budgeting
• Open government and fiscal transparency initiatives

Training Approach

The instructor led trainings are delivered using a blended learning approach and comprises of presentations, guided sessions of practical exercise, web-based tutorials and group work. Our facilitators are seasoned industry experts with years of experience, working as professional and trainers in these fields.

All facilitation and course materials will be offered in English. The participants should be reasonably proficient in English.

Certification

Upon successful completion of the training, participants will be awarded a certificate of completion by Steady Development Center.

Training Venue

The training will be held online. We also offer training for a group at requested location all over the world. The course fee covers the course tuition, tutorials and all required training manuals. Any other personal expenses are catered by the participant.
For registration and further enquiries, contact us on:

• Tel: +254 701 180 097
• Email: training@steadytrainingcenter.com

Tailor-Made Option

This course can be customized to suit the specific needs of your organization and be delivered on-line to any convenient location.

Terms Of Payment

Upon agreement by both parties’ payment should be made to Steady Development Center’s official account at least 3 working days before training begins to facilitate adequate preparation.

Our Upcoming Training Schedule