The Performance Budgeting and Financial Management programme is designed to cover both knowledge and practical aspects of strategic financial planning, budgeting, and financial and performance management.
The main thrust of the programme is the interface between leadership, management and performance-based service delivery. The challenge for managers is to stay abreast of the changing systems and processes in the public sector and to take initiative to change departmental processes and systems in line with these developments. The most important part of this is the integration of these systems to ensure effective, efficient and economical delivery of public services.
AFReC’s Performance Budgeting and Financial Management Programme is designed to equip managers with the necessary knowledge and practical skills to take advantage of the developments in the public sector management environment.
The programme begins with the following one-week courses:
- Level 1: Enhancing Fiscal Management
- Level 2: Performance Budgeting and Costing
- Level 3: Medium-Term Budget Formulation and Management
On successful completion of each of the courses, learners are awarded with certificates of competence against specific learning outcomes
Why should you attend?
The move towards performance budgeting has meant a radical change in the roles and relationships between treasuries, accounting officers of line departments, the Auditor-General, and Parliament and the Legislatures. Within individual line departments, implementing the PFMA will have critical implications over the short, medium and long term for how finance personnel relate to service-delivery managers in operations. The courses will allow you to learn about the theory, the legislation and the implementation practices affecting budgeting at the National and Provincial level and will use practical exercises to illustrate the processes involved. The interactive nature of the courses will allow you to learn from the experiences of officials in similar positions to yourselves. The close interaction will also enable you to extend your network.
Who should attend?
- Senior management teams
- Chief Financial Officers
- Treasury and budget office officials
- Line managers involved with strategic decisions having financial implications
- Service Delivery managers
- Financial Personnel within service delivery departments
- Any manager charged with implementing some aspect of the PFMA
Level 1: Enhancing Fiscal Management
The EFM course covers the stages of public expenditure management, namely strategic and operational planning, budgeting, implementation, monitoring and evaluation, and reporting. The interactive discussions centre around case studies that empowers participants to apply the various legislated requirements, primarily focussing on PFMA and related Treasury Regulations. The EFM course maintains the high level of best practise performance budgeting techniques introduced by other AFReC courses. A specific outcome of the course is that participants are empowered to apply performance information concepts such as strategic goals and objectives, measurable objectives, and performance measures and indicators in there planning and executive capacities.
[Back to Top]
Level 2: Performance Budgeting and Costing
This course is compulsory for all learners wishing to complete follow-up courses.
The PFMA is based on an output oriented or performance budgeting system, with specific emphasis on measurable objectives. This one-week module introduces participants to the concepts required in order to implement performance budgeting and improve service delivery.
Exit level outcomes of the module:
- Demonstrate knowledge of and ability to comply with legislation and regulations governing budgeting and financial management in the public sector.
- Identify and evaluate the different approaches to budgeting in the public sector, in accordance with the legislative framework.
- Demonstrate awareness of the features of and contribute to the development of a programme plan and performance budget for a government department.
- Demonstrate the ability to cost activities and outputs of a programme in a government department.
Topics Presented:
- Budgeting and financial management systems
- The Constitutional and legislative framework for budgeting
- Basic budgeting concepts and introduction to performance budgeting
- Programme planning and structure
- Developing measurable objectives and outcomes
- Performance measures and indicators
- Allocating costs to activities and outputs
Practical Exercises
- Performance Budgeting
- Programme planning
- Costing activities and outputs
[Back to Top]
Level 3: Medium Term Budget Formulation and Management
Prerequisites:
- Successful completion of Course 1: Performance Budgeting and Costing, or
- Successful completion of the previous PBFM module “PFMA and Performance Budgeting”
This course will equip participants with the necessary tools to prepare a budget and design a service delivery schedule and cash flow over the medium term. Most importantly, this module will ensure that participants can align organizational performance with individual performance, which is a key component to the effective and efficient delivery of public services.
Exit level outcomes of the module:
- Describe cash management procedures and conduct projections within the public sector environment.
- Demonstrate awareness of the features of and contribute to the development of a multi-year budget and delivery framework.
- Contribute to budget formulation and preparation at a program level in the public sector.
- Contribute to the development and implementation of performance management systems to integrate individual and organizational performance in a government department.
Topics Presented
- Service delivery schedules and cash flow projections.
- Medium-term expenditure and delivery framework: design issues
- Medium-term expenditure and delivery framework: implementing the new system.
- Budget formulation and preparation.
- Performance management and systems.
Practical Exercises
- Cash flow projections and service delivery schedules.
- Medium-term expenditure delivery framework.
- Budget formulation and preparation.
[Back to Top]