Best Practice in Payroll Accounting and Reconciliation

Public Financial Management & Government Budgeting Training

Master PEFA- and IMF-Aligned Public Financial Management for Government Professionals Across Africa

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Platform:
Online
In-class
Date Venue Duration
08 - 12 February 2027 Sandton, Gauteng 5 Days
05 - 16 April 2027 Sandton, Gauteng 10 Days
31 May - 04 June 2027 Sandton, Gauteng 5 Days
26 July - 06 August 2027 Sandton, Gauteng 10 Days
27 September - 01 October 2027 Pretoria, Gauteng 5 Days

Course Introduction

The Government Budgeting, Revenue Mobilization, Collection and Management programme is designed to equip participants with comprehensive knowledge of public financial management principles, systems, and best practices, with a strong focus on government budgeting and expenditure management.

This training provides practical insight into how governments align policy priorities with planning, budgeting, revenue management, and resource allocation across the public financial management cycle. Participants will develop a clear understanding of the integration between fiscal policy, revenue mobilisation, budgeting frameworks, and the implementation of Medium-Term Expenditure Frameworks (MTEF) and Public Investment Programmes (PIPs).

The programme further examines legislative appropriations and vote allocations, the fiscal implications of government programmes and activities, expenditure control systems, budget documentation and approval processes, and the legal and institutional frameworks that govern public sector financial management. Emphasis is placed on strengthening accountability, fiscal discipline, and efficient use of public resources.

Course Duration Options

This course is available in two formats, so you can choose the depth that fits your time and needs:

5-Day Essentials Core Foundations

Foundations and budgeting frameworks, revenue and expenditure control, classification/documentation/investment, cash/treasury/debt, and financial operations/accountability, closing with an applied case study.

Ideal for: Professionals who need practical, immediate capability without the full 10-day time commitment.

Both formats are delivered face-to-face, virtually, or in-house, and share the same practical, hands-on instructional approach.

Course Objectives

By the end of this programme, participants will be able to:
  • Understand key principles and concepts of public expenditure management, grounded in the PEFA (Public Expenditure and Financial Accountability) framework and the IMF's Fiscal Transparency Code
  • Identify and address challenges that lead to weak budgeting outcomes
  • Apply budget classification, presentation, and programme-based budgeting approaches, including Government Finance Statistics (GFSM 2014) classification standards
  • Implement rolling budgets, multi-year budgeting, and investment programming
  • Understand government debt management objectives and arrears management strategies
  • Design payment systems, foreign exchange management, and debt risk mitigation strategies
  • Strengthen cash flow management and public financial planning processes
  • Collaborate effectively with central banks on fiscal and monetary coordination
  • Understand treasury operations, liquidity management, and public asset management

Who should attend?

  • Ministry of Finance Officials
  • Budget and Treasury Officials
  • Revenue Authority Officials
  • Management Accountants in the Public Sector
  • Internal and External Auditors
  • Public Sector Financial Managers
  • Government Planning and Policy Officers
  • Public Investment and Infrastructure Programme Managers
Finance Courses

Training Methodology

Our diverse instructional approaches ensure effective learning:

– Lectures & Presentations: Engage with expert-driven, stimulating content.
– Course Material: Access well-crafted supporting resources.
– Group Work: Collaborate on discussions and case studies for practical insights.
– Workshops & Role-Play: Participate in immersive, scenario-based activities.
– Practical Application: Focus on applying theoretical knowledge in real situations.
– Post-Training Support: Receive extensive support after training for skill implementation.

Training Outline

5-Day Essentials — Training Outline

DAY 1 — Foundations and Budgeting Frameworks
Foundations of Public Financial Management
  • PFM framework and governance
  • Fiscal policy and macroeconomic context
  • The budget cycle, benchmarked against the PEFA (Public Expenditure and Financial Accountability) framework — the global PFM assessment standard with assessments completed across 32 African countries
Government Budgeting Systems and Frameworks
  • Principles of government budgeting and the Policy–Planning–Budget linkage
  • Medium-Term Expenditure Framework (MTEF) and Programme-Based Budgeting (PBB)

DAY 2 — Revenue and Expenditure Control
Revenue Mobilisation and Collection Management
  • Revenue policy, fiscal sustainability, and tax/non-tax revenue systems
  • Revenue forecasting, performance monitoring, and compliance management
Public Expenditure Planning and Control
  • Expenditure planning frameworks and budget allocation
  • Legislative appropriations, commitment controls, and expenditure ceilings

DAY 3 — Classification, Documentation, and Investment
Budget Classification and Documentation
  • Administrative, economic, functional, and programme classifications, aligned with Government Finance Statistics (GFSM 2014) international classification standards
  • Budget transparency, in line with the IMF's Fiscal Transparency Code, and approval processes
Public Investment and Capital Programme Management
  • Public Investment Programmes (PIPs) and project appraisal
  • Capital budgeting and infrastructure financing

DAY 4 — Cash, Treasury, and Debt
Cash, Treasury and Liquidity Management
  • Government cash management systems
  • Treasury Single Account (TSA) operations
  • Liquidity forecasting and working capital management
Government Debt and Arrears Management
  • Public debt sustainability and borrowing frameworks
  • Debt risk management and arrears prevention strategies

DAY 5 — Financial Operations, Accountability, and Application
Payments, Forex, and Institutional Frameworks
  • Government payment systems and foreign exchange management
  • Legal frameworks and fiscal oversight institutions
  • Audit, compliance, and accountability mechanisms
Applied Case Study
  • Consolidated case study applying PEFA and Fiscal Transparency Code principles to a sample budget cycle
  • Deciding whether the 10-Day Comprehensive programme is the right next step

10-Day Comprehensive — Training Outline

Day 1: Foundations of Public Financial Management
Day 1: Foundations of Public Financial Management
  • Public Financial Management (PFM) framework and governance
  • Fiscal policy and macroeconomic context
  • Budget cycle and resource management systems, benchmarked against the PEFA (Public Expenditure and Financial Accountability) framework

Day 2: Government Budgeting Systems and Frameworks
Day 2: Government Budgeting Systems and Frameworks
  • Principles of government budgeting
  • Policy–Planning–Budget linkage
  • Medium-Term Expenditure Framework (MTEF)
  • Programme-Based Budgeting (PBB)

Day 3: Revenue Mobilization and Collection Management
Day 3: Revenue Mobilization and Collection Management
  • Revenue policy and fiscal sustainability
  • Tax and non-tax revenue systems
  • Revenue forecasting and performance monitoring
  • Revenue administration and compliance management

Day 4: Public Expenditure Planning and Control
Day 4: Public Expenditure Planning and Control
  • Expenditure planning frameworks
  • Budget allocation and vote structures
  • Legislative appropriations and authorisation processes
  • Commitment controls and expenditure ceilings

Day 5: Budget Classification and Documentation
Day 5: Budget Classification and Documentation
  • Administrative, economic, functional and programme classifications, aligned with Government Finance Statistics (GFSM 2014) classification standards
  • Budget transparency and reporting standards, in line with the IMF's Fiscal Transparency Code
  • Budget documentation and approval processes

Day 6: Public Investment and Capital Programme Management
Day 6: Public Investment and Capital Programme Management
  • Public Investment Programmes (PIPs)
  • Project appraisal and prioritisation
  • Capital budgeting and infrastructure financing

Day 7: Cash, Treasury and Liquidity Management
Day 7: Cash, Treasury and Liquidity Management
  • Government cash management systems
  • Treasury Single Account (TSA) operations
  • Liquidity forecasting and working capital management

Day 8: Government Debt and Arrears Management
Day 8: Government Debt and Arrears Management
  • Public debt sustainability
  • Domestic and external borrowing frameworks
  • Debt risk management and cost strategies
  • Arrears prevention and clearance strategies

Day 9: Payments, Forex and Financial Operations
Day 9: Payments, Forex and Financial Operations
  • Government payment systems
  • Foreign exchange management in public finance
  • Financial operations and fiscal reporting

Day 10: Institutional, Legal and Accountability Frameworks
Day 10: Institutional, Legal and Accountability Frameworks
  • Legal frameworks for public finance
  • Roles and responsibilities within the executive
  • Fiscal oversight institutions

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Success Stories

Discover how our courses enhance professionals’ effectiveness in their workplaces.

uMngeni-uThukela Water

IFRS Updates Trainings

What made the sessions exceptionally helpful was the deliberate focus on actionable strategies rather than just high-level concepts. The structured approach kept the content engaging. It was a highly impactful professional development experience.

Telekom Networks Malawi Plc

Financial Analysis, Modelling and Forecasting

It has been a really fruitful and helpful training. Many thanks to PROSPEN AFRICA and the facilitator Olufemi. This is definitely going to make my work life easier and meaningful.

Northam Booysendal Mine

Mastering Payroll Preparation, Analysis, and Management

The course really taught us deep in to Payroll and made us aware of things we were not aware of.

Telekom Networks Malawi PLC

Financial Analysis, Modelling and Forecasting

The training was very insightful and the facilitator was very engaging which made everything easier to understand and follow. It has really equipped us in our areas of lack and we feel confident now on our next assignments on forecasts and analysis

Magalies Water

GRAP training

The course was practical, informative and relevant

FAQs – Public Financial Management & Government Budgeting Training

Master best practices in payroll accounting and reconciliation to ensure accurate payroll processing, strengthen financial controls, resolve discrepancies, maintain compliance, and improve payroll efficiency.

What topics are covered in the Public Financial Management & Government Budgeting course?
The course covers public sector accounting standards (IPSAS/GRAP), Medium-Term Expenditure Frameworks (MTEF), legislative budgeting frameworks (PFMA/MFMA), performance-based budgeting, public procurement oversight, revenue management, and fiscal risk governance.
Who should attend the Public Financial Management & Government Budgeting training?
This course is designed for public sector finance managers, municipal budget officers, government accountants, CFOs in state-owned entities, internal auditors, treasury officials, and public policy advisors tasked with managing public funds.
How does this course promote fiscal accountability and compliance in public sector bodies?
Delegates learn how to structure transparent budget allocations, implement strict expenditure controls, align public spending with strategic government priorities, prevent irregular expenditure, and ensure full compliance with public finance regulations.
How long is the Public Financial Management & Government Budgeting course?
The programme is delivered as an intensive 3 to 5-day practical training masterclass featuring public sector case studies, MTEF budget formulation workshops, regulatory compliance audits, and fiscal reporting exercises.
What practical skills and compliance insights will delegates gain from this masterclass?
Delegates gain practical capabilities to prepare MTEF budget submissions, execute performance-based budget monitoring, manage public asset registers, conduct audit readiness assessments, and produce compliant public sector financial statements.
Can Prospen Africa deliver this course as customized in-house training for government departments?
Yes. Prospen Africa can tailor the masterclass to align with your specific tier of government (national, provincial, or local municipality), national Treasury guidelines, state entity mandates, and regional legislative frameworks.

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