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Course AF-062

Public Financial Management and Programme Budgeting

Governments and public bodies manage large resources on behalf of citizens and must show that money is spent legally, ef... The outline covers The Public Financial Management System, Medium-Term Planning and Budget Prepa...

  • 5 daysClassroom or online
  • 49Upcoming dates
  • 12Cities
  • €1,825Fees from

Choose your format and date

  • 5 days
  • 09:00–14:00
  • Certificate of attendance

Classroom sessions

  1. 7–11 Dec 2026

    London

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  2. 14–18 Dec 2026

    Barcelona

    €2,275 + VAT
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  3. 21–25 Dec 2026

    Frankfurt

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  4. 4–8 Jan 2027

    London

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  5. 11–15 Jan 2027

    Barcelona

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  6. 18–22 Jan 2027

    Frankfurt

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  7. 25–29 Jan 2027

    Kuala Lumpur

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  8. 1–5 Feb 2027

    Madrid

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  9. 8–12 Feb 2027

    London

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  10. 15–19 Feb 2027

    Barcelona

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  11. 22–26 Feb 2027

    Frankfurt

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  12. 1–5 Mar 2027

    Frankfurt

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  13. 8–12 Mar 2027

    Munich

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  14. 15–19 Mar 2027

    London

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  15. 22–26 Mar 2027

    Barcelona

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  16. 5–9 Apr 2027

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  17. 12–16 Apr 2027

    Frankfurt

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  18. 19–23 Apr 2027

    Paris

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  19. 26–30 Apr 2027

    London

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  20. 3–7 May 2027

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  21. 10–14 May 2027

    Barcelona

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  22. 17–21 May 2027

    Frankfurt

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  23. 24–28 May 2027

    Rome

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  24. 7–11 Jun 2027

    London

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  25. 14–18 Jun 2027

    Barcelona

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  26. 21–25 Jun 2027

    Frankfurt

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  27. 5–9 Jul 2027

    Frankfurt

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  28. 12–16 Jul 2027

    Amsterdam

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  29. 19–23 Jul 2027

    London

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  30. 26–30 Jul 2027

    Barcelona

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  31. 2–6 Aug 2027

    Barcelona

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  32. 9–13 Aug 2027

    Frankfurt

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  33. 16–20 Aug 2027

    Cape Town

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  34. 23–27 Aug 2027

    London

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  35. 6–10 Sep 2027

    London

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  36. 13–17 Sep 2027

    Barcelona

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  37. 20–24 Sep 2027

    Frankfurt

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  38. 4–8 Oct 2027

    Geneva

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  39. 11–15 Oct 2027

    London

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  40. 18–22 Oct 2027

    Barcelona

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  41. 25–29 Oct 2027

    Frankfurt

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  42. 1–5 Nov 2027

    Frankfurt

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  43. 8–12 Nov 2027

    Istanbul

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  44. 15–19 Nov 2027

    London

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  45. 22–26 Nov 2027

    Barcelona

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  46. 6–10 Dec 2027

    Barcelona

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  47. 13–17 Dec 2027

    Frankfurt

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  48. 20–24 Dec 2027

    Kuala Lumpur

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  49. 27–31 Dec 2027

    London

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Online / Live sessions

  1. 7–11 Dec 2026

    Live virtual classroom

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  2. 14–18 Dec 2026

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  3. 21–25 Dec 2026

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  4. 4–8 Jan 2027

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  5. 11–15 Jan 2027

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  6. 18–22 Jan 2027

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  7. 25–29 Jan 2027

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  8. 1–5 Feb 2027

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  9. 8–12 Feb 2027

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  10. 15–19 Feb 2027

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  11. 22–26 Feb 2027

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  12. 1–5 Mar 2027

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  13. 8–12 Mar 2027

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  14. 15–19 Mar 2027

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  15. 22–26 Mar 2027

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  16. 5–9 Apr 2027

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  17. 12–16 Apr 2027

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  18. 19–23 Apr 2027

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  19. 26–30 Apr 2027

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  20. 3–7 May 2027

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  21. 10–14 May 2027

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  22. 17–21 May 2027

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  23. 24–28 May 2027

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  24. 7–11 Jun 2027

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  25. 14–18 Jun 2027

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  26. 21–25 Jun 2027

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  27. 5–9 Jul 2027

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  28. 12–16 Jul 2027

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  29. 19–23 Jul 2027

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  30. 26–30 Jul 2027

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  31. 2–6 Aug 2027

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  32. 9–13 Aug 2027

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  33. 16–20 Aug 2027

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  34. 23–27 Aug 2027

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  35. 6–10 Sep 2027

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  36. 13–17 Sep 2027

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  37. 20–24 Sep 2027

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  38. 4–8 Oct 2027

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  39. 11–15 Oct 2027

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  40. 18–22 Oct 2027

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  41. 25–29 Oct 2027

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  42. 1–5 Nov 2027

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  43. 8–12 Nov 2027

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  44. 15–19 Nov 2027

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  45. 22–26 Nov 2027

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  46. 6–10 Dec 2027

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  47. 13–17 Dec 2027

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  48. 20–24 Dec 2027

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  49. 27–31 Dec 2027

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Introduction

Course overview

Governments and public bodies manage large resources on behalf of citizens and must show that money is spent legally, efficiently and on results that matter. Traditional line-item budgets focus on inputs, making it hard to see what public spending actually achieves.

This Public Financial Management and Programme Budgeting training course provides a comprehensive view of the public financial management cycle, from fiscal planning and budget preparation through execution, accounting, reporting and audit. Participants learn how programme and performance-based budgeting links allocations to objectives, outputs and outcomes.

The course also covers medium-term expenditure frameworks, cash and commitment control, public investment management, fiscal risk, transparency and the reform strategies used to strengthen public financial systems in a sustainable way.

View full course outline

What you will achieve

Learning objectives

  • Describe the components and cycle of public financial management
  • Explain the role of fiscal frameworks and medium-term expenditure planning
  • Design programme structures with clear objectives, outputs, outcomes and indicators
  • Prepare programme budgets that link funding to performance
  • Strengthen budget execution through cash management, commitment control and internal control
  • Understand public sector accounting, reporting and audit requirements
  • Assess fiscal risks and the management of public investment
  • Plan and sequence public financial management reforms

Who should attend

Target audience

  • Budget directors and budget analysts in ministries and agencies
  • Finance officers in government and public bodies
  • Planning and performance management officials
  • Public sector accountants and internal auditors
  • Legislative budget office staff
  • Development partner and donor programme staff
  • Consultants supporting public financial reform

Methodology

Learning approach

  • The course combines expert briefings with comparative country examples, group exercises and practical workshops. Participants design a programme structure, develop performance indicators, prepare a programme budget submission and evaluate budget execution data, drawing throughout on the experience of their own institutions.

Complete course outline

Five focused days of learning and application

The timings provided are estimates and may vary depending on the number of participants and the discussions taking place during the sessions. They are indicative only and do not constitute a binding commitment.

Day 1

The Public Financial Management System

  1. Objectives of Public Financial Management: Discipline, allocation and efficiency
  2. The Budget Cycle: Planning, preparation, approval, execution, reporting and audit
  3. Legal and Institutional Frameworks: Roles of finance ministries, agencies and legislatures
  4. Fiscal Policy and Fiscal Rules: Linking macroeconomics to the budget
  5. Coffee break
  6. Fiscal Policy and Fiscal Rules: Linking macroeconomics to the budget (continued)
  7. Transparency and Accountability: Budget documents and citizen access
  8. Assessing System Performance: Diagnostic frameworks and indicators
  9. Group Discussion: Strengths and weaknesses of participants' budget systems

Day 2

Medium-Term Planning and Budget Preparation

  1. Medium-Term Fiscal Frameworks: Revenue and expenditure projections
  2. Medium-Term Expenditure Frameworks: Ceilings and strategic allocation
  3. Budget Calendar and Circulars: Organising the preparation process
  4. Baseline and New Spending: Distinguishing ongoing costs from new initiatives
  5. Coffee break
  6. Baseline and New Spending: Distinguishing ongoing costs from new initiatives (continued)
  7. Budget Negotiations: Reviewing submissions and making trade-offs
  8. Linking Strategy to Budget: National plans and sector strategies
  9. Practical Exercise: Preparing a medium-term budget ceiling proposal

Day 3

Programme and Performance Budgeting

  1. From Line Items to Programmes: Principles and benefits
  2. Designing Programme Structures: Programmes, sub-programmes and activities
  3. Results Chains: Inputs, activities, outputs and outcomes
  4. Coffee break
  5. Performance Indicators and Targets: Selecting meaningful measures
  6. Costing Programmes: Direct, shared and capital costs
  7. Using Performance Information: Budget decisions and accountability
  8. Workshop: Designing a programme budget for a public service

Day 4

Budget Execution, Accounting and Control

  1. Budget Execution Controls: Appropriations, allotments and commitments
  2. Cash Management: Forecasting, treasury single accounts and liquidity
  3. Public Procurement and Payroll Controls: Major spending risks
  4. Public Sector Accounting: Cash and accrual bases
  5. Coffee break
  6. Public Sector Accounting: Cash and accrual bases (continued)
  7. In-Year and Annual Reporting: Formats and timeliness
  8. Internal and External Audit: Roles and follow-up of findings
  9. Case Study: Analysing budget execution data and identifying problems

Day 5

Fiscal Risk, Investment and Reform

  1. Fiscal Risks: Guarantees, state enterprises, partnerships and disasters
  2. Public Investment Management: Appraisal, selection and monitoring
  3. Financial Management Information Systems: Design and implementation
  4. Reform Strategy: Prioritising, sequencing and building capacity
  5. Coffee break
  6. Reform Strategy: Prioritising, sequencing and building capacity (continued)
  7. Managing Change in Public Finance Institutions
  8. Monitoring Reform Progress: Indicators and review mechanisms
  9. Final Exercise: Preparing a public financial management reform action plan

Ready to book?

Public Financial Management and Programme Budgeting

Next session: 7 - 11 December 2026, London

Course FAQs

Questions about this course

What participants and training managers usually ask before booking Public Financial Management and Programme Budgeting. Can't find your answer?

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What does Public Financial Management and Programme Budgeting (AF-062) cover?

This course covers Accounting and Finance through a structured five-day outline focused on practical application, discussion, and implementation planning.

When is the next available session?

The next scheduled session starts on 7 - 11 December 2026. See the course schedules section for the available dates and delivery formats.

Who should attend this course?

Budget directors and budget analysts in ministries and agencies, Finance officers in government and public bodies, Planning and performance management officials

Is bilingual course delivery available?

Yes. All course materials and presentations are provided in English, while bilingual explanation and discussion support may be available depending on the selected location and trainer availability. For example, when attending a course in Istanbul, you may request a Turkish-speaking trainer to explain the English course content in Turkish. Arabic explanation support may also be requested at this location. Other languages are available in selected cities. You can choose your preferred language support as an optional preference during registration.

How can I register for a session?

Use any Register button next to the available course dates to open the participant registration page and submit your booking request for the selected session.

Is this course available online as well as classroom-based?

Check the course schedules section for currently published classroom and Online / Live sessions.

Where are classroom sessions delivered?

Current classroom venues include London, Barcelona, Frankfurt, Kuala lumpur, Madrid, Munich, Paris, Rome, Amsterdam, Cape Town, Geneva, Istanbul.

How long is the training programme?

The programme runs for five days from 09:00 to 14:00, which gives 25 contact hours, including a daily 30-minute break (22.5 hours of instruction).