Public Expenditure Management

This DIXONTECH course provides an in depth understanding of the principles, frameworks, and practices of public expenditure management (PEM) to ensure effective, efficient, and transparent use of public funds. The program covers the entire expenditure cycle — from planning and budgeting to execution, monitoring, and evaluation — while emphasizing fiscal discipline, accountability, and performance based management in the public sector.

TRAINING TOPICS

• Foundations and frameworks of public expenditure management
• Budget preparation and execution processes
• Fiscal discipline and expenditure control
• Performance based budgeting and results management
• Financial reporting and auditing in the public sector
• Transparency, accountability, and governance mechanisms

BY THE END OF THIS TRAINING COURSE, DELEGATES WILL BE ABLE TO:

•   Understand the structure and process of public expenditure systems
•   Prepare and manage budgets aligned with strategic goals
•   Implement fiscal discipline and effective resource allocation
•   Apply monitoring and evaluation tools to public spending
•   Enhance transparency and reduce financial waste
•   Strengthen governance through accountability frameworks
•   Integrate performance indicators in budget execution
•   Analyze fiscal performance for sustainable development

TRAINING IS TAILORED TO

•   Public finance managers and officers
•   Budget and expenditure planning professionals
•   Auditors and internal control specialists
•   Economists and policy analysts
•   Government accountants and treasury officials
•   Program and project managers in the public sector
•   Financial controllers and compliance officers
•   Professionals in public sector governance and reform

TRAINING METHODOLOGY

This DIXONTECH program combines conceptual lectures, case studies, and interactive exercises focused on real world government spending frameworks. Participants will analyze national and sectoral expenditure plans, conduct budget control exercises, and develop practical strategies to improve fiscal efficiency and accountability in public institutions.

DAY 1

PRINCIPLES AND FRAMEWORKS OF PUBLIC EXPENDITURE MANAGEMENT

•   Overview of public financial management systems
•   Evolution and objectives of public expenditure reforms
•   Key components of an effective PEM framework
•   The role of fiscal policy in economic development
•   Stages of the expenditure management cycle
•   Institutional and legal foundations of PEM
•   Interrelation between policy, planning, and budgeting
•   Case study: analyzing PEM frameworks in OECD countries

DAY 2

BUDGET PREPARATION AND RESOURCE ALLOCATION

•   Budget formulation and policy alignment
•   Medium Term Expenditure Framework (MTEF) concept and practice
•   Budget classification and program based budgeting
•   Setting priorities and fiscal ceilings
•   Linking national strategies to sectoral budgets
•   Revenue forecasting and expenditure planning techniques
•   Stakeholder participation and transparency in budgeting
•   Workshop: developing a program-based budget plan

DAY 3

BUDGET EXECUTION, CONTROL, AND MONITORING

• Financial flow and disbursement mechanisms
• Internal control and financial accountability systems
• Cash management and treasury operations
• Commitment and procurement control procedures
• Expenditure tracking and variance analysis
• Contingency management and supplementary budgets
• Role of ICT in financial management systems
• Simulation: monitoring budget execution in real time

DAY 4

PERFORMANCE BASED BUDGETING AND EVALUATION

• Principles of results-oriented budgeting
• Designing key performance indicators (KPIs)
• Linking outputs and outcomes to budget allocations
• Measuring efficiency and value for money
• Performance reporting and evaluation techniques
• Challenges in implementing performance budgeting
• Role of audit and independent evaluation bodies
• Case study: implementing performance-based budgeting in the public sector

DAY 5

GOVERNANCE, TRANSPARENCY, AND FISCAL ACCOUNTABILITY

• Fiscal transparency principles and open government practices
• Auditing and reporting frameworks in the public sector
• Role of supreme audit institutions (SAIs)
• Managing corruption and misuse of public resources
• Strengthening oversight institutions and civil society engagement
• Best practices in fiscal accountability and reform
• Future trends in public expenditure management
• Final workshop: designing a fiscal accountability improvement plan