Modern Budget Execution, Strategic Control and ESG Accountability

Dates:

• 26 - 30 April 2027
• 22 - 26 November 2027

Workshop Outline

The true test of any government’s policy lies in its execution. Budget execution is the stage of the budget cycle where resources are transformed into public services and infrastructure.

This one-week course provides an intensive look at the procedures, controls, and strategic drivers necessary for effective implementation. Participants will explore how to manage the "Execution Phase"—from commitment controls and cash management to the "Reporting and Oversight Phase," where financial integrity is verified.

A key highlight of this week is the integration of modern reporting tools, including Climate and Gender spending markers, ensuring that the budget execution process is not only efficient but also socially and environmentally responsible.

Workshop Objectives

On completion of this course, participants will be able to:

• Strengthen Execution Frameworks: Manage the transition from budget approval to practical execution, ensuring all spending aligns with the original policy intent.
• Optimise Liquidity and Treasury: Implement advanced cash forecasting and management techniques to prevent arrears and ensure smooth service delivery.
• Enforce Commitment Controls: Design and implement robust internal controls and procurement strategies to maximise "Value for Money".
• Leverage Digital Reporting: Utilise Integrated Financial Management Information Systems (IFMIS) to produce and communicate real-time, accurate financial data.
• Drive Strategic Accountability: Lead the reporting process for Green PFM and Gender-Responsive Budgeting, tracking how funds actually impact climate and social goals.

Key Topics

• The Execution Phase – Control Environment and Internal Controls
  • Navigating the budget cycle: Key transition from Approval to Execution.
  • The framework of management control: Segregation of duties and expenditure monitoring.
  • The "Three Lines of Defence": Strengthening internal audit and managerial accountability.
• Liquidity Management – Cash, Treasury, and Debt Integration
  • Principles of effective cash management: Building a reliable cash-flow forecast.
  • The Treasury Single Account (TSA): Consolidation of cash balances for efficiency.
  • Integrating cash and debt management to minimise financing costs.
• Strategic Procurement and Commitment Control
  • Procurement as a strategic driver: Moving from compliance to "Value for Money".
  • Commitment controls: Preventing the accumulation of expenditure arrears.
  • Aligning procurement plans with the annual budget and cash availability.
• The Reporting Phase – IFMIS and Financial Data Integrity
  • The role of IFMIS in the budget cycle: Enhancing transparency and real-time control.
  • In-year budget reporting: Monitoring performance against the Chart of Accounts (COA).
  • International Public Sector Accounting Standards (IPSAS) and the transition to accrual-based reporting.
• The Oversight Phase – External Scrutiny and ESG Tracking
  • Governance and external scrutiny: The role of the Supreme Audit Institution (SAI).
  • ESG Reporting: Implementing tagging systems for Climate Change and Gender-responsive expenditures.
  • Action Planning: Identifying and solving execution bottlenecks in your department.

Who Should Attend

• Heads of Treasury, Accountants General, and Directors of Finance.
• Senior Procurement Officers and Supply Chain Managers.
• Internal and External Auditors responsible for oversight.
• IFMIS Managers and Financial Information Systems coordinators.
• Heads of Monitoring and Evaluation units.
• Senior officials from Line Ministries (Health, Education, Agriculture) overseeing program implementation.