Public Sector Budget is the vehicle by which government programs are planned and implemented to the benefit of the electorate but within the limitation of government revenue. The competing needs of government are articulated and organized in this practical training and participants are shown how government spending is planned and executed

Learning Objectives:

At the end of this session, participants will be able to:

• Demonstrate skills for budgeting processes and procedures in government.

Course Outline

• Overview of Budgeting
• The Budgeting Cycle and Budgetary Control
• Steps in Developing an Operating Budget
• The Role of Budgets in:-
• Strategic Planning and Implementation
• Performance Measurement
• Employee motivation and coordination
• Content  and Structure of Public Sector Budget
• Computer-based Financial Planning Models
• Activity-based Budgeting
• Budgeting and Responsibility Accounting
• Human/Behavioral Aspects of Budgeting
• Preparation of Budgets
• The Cash Budget
• The Budgeted Income Statement
• The Budgeted Balance Sheet