Strategic Budgeting: Aligning fiscal planning and policy impact

Dates:

• 19 - 23 April 2027
• 15 - 19 November 2027

Workshop Outline

Strategic financial management is the engine that drives a government’s vision into reality. This one-week course provides a deep dive into the critical early stages of the budget cycle: formulation and approval.

Rather than treating budgeting as a purely technical exercise, this course empowers officials to view the cycle as a strategic tool for long-term development. The course emphasises the need for budgets to be realistic and deliverable at every level – from Parliament to individual service delivery units – in a process that integrates policy and operational planning.

Participants will learn how to transition from traditional line-item budgeting to Medium-Term Expenditure Frameworks (MTEF) and Programme-Based Budgeting, ensuring that every budget allocation serves a defined policy outcome.

Workshop Objectives

By the end of this course, participants will be able to:

• Strengthen Budget Formulation: Develop multi-year fiscal strategies that align national development plans with realistic revenue and expenditure forecasts.
• Master the MTEF: Implement Medium-Term Expenditure Frameworks to ensure policy consistency and fiscal discipline across multiple years.
• Optimise Resource Allocation: Transition to Programme and Performance-Based Budgeting to focus on service delivery outcomes.
• Utilise Digital Tools: Apply Integrated Financial Management Information Systems (IFMIS)  and other digital technologies to streamline budget preparation and enhance data accuracy during the formulation phase.
• Enhance the Approval Process: Improve budget documentation and transparency to facilitate effective legislative scrutiny.

Key Topics

• The Formulation Phase – Strategic Planning and Fiscal Strategy
  • Linking high-level national policy to the fiscal framework.
  • Macroeconomic forecasting and revenue estimation: Building a credible "Fiscal Envelope".
• The MTEF and Multi-Year Ceilings
  • Designing and implementing a robust Medium-Term Expenditure Framework (MTEF).
  • Setting top-down ceilings and managing bottom-up sector requirements.
• Programme and Performance-Based Budgeting
  • From Inputs to Results: Shifting the focus to outputs, outcomes, and service delivery.
  • Developing key performance indicators (KPIs) and the role of the Chart of Accounts (COA).
• Digital Foundations – IFMIS in Budget Preparation
  • Leveraging IFMIS for budget formulation.
  • Automated workflow management, version control, and data consolidation in the planning phase.
• The Approval Phase – Legislative Engagement and Transparency
  • The Legal Framework: Navigating the laws and regulations governing the budget process.
  • Empowering the Legislature: Strengthening the role of Parliament and Civil Society in budget scrutiny.

Who Should Attend

• Senior Budget Officers and Directors of Planning from Ministries of Finance.
• Finance Directors and Strategic Planners from Line Ministries.
• Policy Advisors involved in aligning sector strategies with the national budget.
• Parliamentary Budget Office staff and members of Finance Committees.