A WORLD OF KNOWLEDGE. A NEW HORIZON.info@smart-horizon.eu
Finance & Accounting

Public Sector Financial Management and Budget Execution

Effective public financial management ensures that public money is spent efficiently, transparently and for its intended purposes. This course covers the public budget cycle, programme and performance budgeting, budget execution and control, cash and commitment management, public sector accounting and reporting, and audit and accountability. Participants apply tools to case studies from government entities.

5 days Classroom or live online English
Smart Horizon Certified - Global Leadership Consultants
Take the course details with you.

Download the full standard outline: why attend, methodology, objectives, audience, competencies, the daily outline and current plans.

Download course PDF
Why attend

From knowledge to real-world impact.

Public sector finance professionals are under pressure to deliver more with limited resources while maintaining accountability. This course strengthens your ability to plan, execute and report public budgets.

Workplace challenges

Professional Problems This Course Is Designed to Solve

The programme explores practical approaches to the following challenges. Results depend on how the learning is applied in your organisation.

  • Difficulty translating subject knowledge into practical workplace decisions.
  • Inconsistent approaches to the activities covered in the course outline.
  • Lack of a structured plan for applying and reviewing new skills.
Course methodology

How you will learn.

The course uses case studies of public entities, budget preparation exercises, execution monitoring workshops and reporting reviews.

Course objectives

What you'll take away.

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

  • Explain the public budget cycle and fiscal frameworks
  • Prepare programme and performance-based budgets
  • Control budget execution and commitments
  • Manage public cash and treasury functions
  • Understand public sector accounting and reporting standards
  • Strengthen accountability, audit and transparency
Target audience

Who should attend.

This course is suitable for:

  • Government finance and budget officers
  • Public sector accountants
  • Ministry and agency managers
  • Internal auditors in public entities
  • Finance staff in state-owned enterprises
Target competencies

Capabilities you will build.

Participants will develop competencies in:

  • Public budgeting
  • Performance budgeting
  • Budget execution control
  • Treasury management
  • Public sector reporting
  • Accountability
Course outline

Your learning journey.

A focused, practical outline with time to explore, apply and reflect.

Day 1Public Financial Management

  1. 09:00–09:54Principles of public financial management
  2. 09:54–10:48Fiscal frameworks
  3. 10:48–11:00The budget cycle
  4. 11:00–11:30Coffee break
  5. 11:30–12:12The budget cycle (continued)
  6. 12:12–13:06Roles of institutions
  7. 13:06–14:00Exercise: PFM assessment

Day 2Budget Preparation

  1. 09:00–09:54Line-item, programme and performance budgets
  2. 09:54–10:48Medium-term expenditure frameworks
  3. 10:48–11:00Costing programmes
  4. 11:00–11:30Coffee break
  5. 11:30–12:12Costing programmes (continued)
  6. 12:12–13:06Performance indicators
  7. 13:06–14:00Workshop: Preparing a programme budget

Day 3Budget Execution

  1. 09:00–09:54Commitment control
  2. 09:54–10:48Procurement and payment processes
  3. 10:48–11:00Virements and supplementary budgets
  4. 11:00–11:30Coffee break
  5. 11:30–12:12Virements and supplementary budgets (continued)
  6. 12:12–13:06Monitoring and variance reports
  7. 13:06–14:00Case study: Budget overrun

Day 4Treasury, Accounting and Reporting

  1. 09:00–09:54Treasury single account and cash planning
  2. 09:54–10:48Public sector accounting standards
  3. 10:48–11:00Financial statements
  4. 11:00–11:30Coffee break
  5. 11:30–12:12Financial statements (continued)
  6. 12:12–13:06Fiscal transparency
  7. 13:06–14:00Exercise: Reviewing public financial statements

Day 5Accountability and Audit

  1. 09:00–09:54Internal control
  2. 09:54–10:48Internal and external audit
  3. 10:48–11:00Parliamentary and public oversight
  4. 11:00–11:30Coffee break
  5. 11:30–12:12Parliamentary and public oversight (continued)
  6. 12:12–13:06Reform priorities
  7. 13:06–14:00Capstone: PFM improvement plan

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.

Dates & venues

Find a session that works for you.

Confirmed dates accept registration requests. Tentative dates are enquiry only.

Singapore 9 Nov - 13 Nov 2026
Confirmed dates
€2,820.-Register
Online Live virtual classroom 9 Nov - 13 Nov 2026
Confirmed dates
€1,250.-Register
London 23 Nov - 27 Nov 2026
Confirmed dates
€2,450.-Register
Online Live virtual classroom 23 Nov - 27 Nov 2026
Confirmed dates
€1,250.-Register
Cape Town 30 Nov - 4 Dec 2026
Confirmed dates
€1,890.-Register
Online Live virtual classroom 30 Nov - 4 Dec 2026
Confirmed dates
€1,250.-Register
Dubai 7 Dec - 11 Dec 2026
Confirmed dates
€3,150.-Register
Online Live virtual classroom 7 Dec - 11 Dec 2026
Confirmed dates
€1,250.-Register
Frankfurt 14 Dec - 18 Dec 2026
Confirmed dates
€2,650.-Register
Online Live virtual classroom 14 Dec - 18 Dec 2026
Confirmed dates
€1,250.-Register
Kuala Lumpur 11 Jan - 15 Jan 2027
Confirmed dates
€1,450.-Register
Online Live virtual classroom 11 Jan - 15 Jan 2027
Confirmed dates
€1,250.-Register
Paris 25 Jan - 29 Jan 2027
Confirmed dates
€2,860.-Register
Online Live virtual classroom 25 Jan - 29 Jan 2027
Confirmed dates
€1,250.-Register
Istanbul 8 Feb - 12 Feb 2027
Confirmed dates
€2,650.-Register
Online Live virtual classroom 8 Feb - 12 Feb 2027
Confirmed dates
€1,250.-Register
Amsterdam 22 Feb - 26 Feb 2027
Confirmed dates
€2,540.-Register
Online Live virtual classroom 22 Feb - 26 Feb 2027
Confirmed dates
€1,250.-Register
Cape Town 1 Mar - 5 Mar 2027
Confirmed dates
€1,890.-Register
Online Live virtual classroom 1 Mar - 5 Mar 2027
Confirmed dates
€1,250.-Register
Singapore 8 Mar - 12 Mar 2027
Confirmed dates
€2,820.-Register
Online Live virtual classroom 8 Mar - 12 Mar 2027
Confirmed dates
€1,250.-Register
London 22 Mar - 26 Mar 2027
Confirmed dates
€2,450.-Register
Online Live virtual classroom 22 Mar - 26 Mar 2027
Confirmed dates
€1,250.-Register
Dubai 12 Apr - 16 Apr 2027
Confirmed dates
€3,150.-Register
Online Live virtual classroom 12 Apr - 16 Apr 2027
Confirmed dates
€1,250.-Register
Frankfurt 26 Apr - 30 Apr 2027
Confirmed dates
€2,650.-Register
Online Live virtual classroom 26 Apr - 30 Apr 2027
Confirmed dates
€1,250.-Register
Rome 3 May - 7 May 2027
Confirmed dates
€2,450.-Register
Online Live virtual classroom 3 May - 7 May 2027
Confirmed dates
€1,250.-Register
Kuala Lumpur 10 May - 14 May 2027
Confirmed dates
€1,450.-Register
Online Live virtual classroom 10 May - 14 May 2027
Confirmed dates
€1,250.-Register
Paris 24 May - 28 May 2027
Confirmed dates
€2,860.-Register
Online Live virtual classroom 24 May - 28 May 2027
Confirmed dates
€1,250.-Register
Istanbul 14 Jun - 18 Jun 2027
Confirmed dates
€2,650.-Register
Online Live virtual classroom 14 Jun - 18 Jun 2027
Confirmed dates
€1,250.-Register
Amsterdam 21 Jun - 25 Jun 2027
Confirmed dates
€2,540.-Register
Online Live virtual classroom 21 Jun - 25 Jun 2027
Confirmed dates
€1,250.-Register
Vienna 28 Jun - 2 Jul 2027
Confirmed dates
€2,940.-Register
Online Live virtual classroom 28 Jun - 2 Jul 2027
Confirmed dates
€1,250.-Register
Singapore 12 Jul - 16 Jul 2027
Confirmed dates
€2,820.-Register
Online Live virtual classroom 12 Jul - 16 Jul 2027
Confirmed dates
€1,250.-Register
London 26 Jul - 30 Jul 2027
Confirmed dates
€2,450.-Register
Online Live virtual classroom 26 Jul - 30 Jul 2027
Confirmed dates
€1,250.-Register
Dubai 9 Aug - 13 Aug 2027
Confirmed dates
€3,150.-Register
Online Live virtual classroom 9 Aug - 13 Aug 2027
Confirmed dates
€1,250.-Register
Frankfurt 23 Aug - 27 Aug 2027
Confirmed dates
€2,650.-Register
Online Live virtual classroom 23 Aug - 27 Aug 2027
Confirmed dates
€1,250.-Register
Barcelona 30 Aug - 3 Sept 2027
Confirmed dates
€2,840.-Register
Online Live virtual classroom 30 Aug - 3 Sept 2027
Confirmed dates
€1,250.-Register
Kuala Lumpur 13 Sept - 17 Sept 2027
Confirmed dates
€1,450.-Register
Online Live virtual classroom 13 Sept - 17 Sept 2027
Confirmed dates
€1,250.-Register
Paris 20 Sept - 24 Sept 2027
Confirmed dates
€2,860.-Register
Online Live virtual classroom 20 Sept - 24 Sept 2027
Confirmed dates
€1,250.-Register
Istanbul 11 Oct - 15 Oct 2027
Confirmed dates
€2,650.-Register
Online Live virtual classroom 11 Oct - 15 Oct 2027
Confirmed dates
€1,250.-Register
Amsterdam 25 Oct - 29 Oct 2027
Confirmed dates
€2,540.-Register
Online Live virtual classroom 25 Oct - 29 Oct 2027
Confirmed dates
€1,250.-Register
Rome 1 Nov - 5 Nov 2027
Confirmed dates
€2,450.-Register
Online Live virtual classroom 1 Nov - 5 Nov 2027
Confirmed dates
€1,250.-Register
Singapore 8 Nov - 12 Nov 2027
Confirmed dates
€2,820.-Register
Online Live virtual classroom 8 Nov - 12 Nov 2027
Confirmed dates
€1,250.-Register
London 22 Nov - 26 Nov 2027
Confirmed dates
€2,450.-Register
Online Live virtual classroom 22 Nov - 26 Nov 2027
Confirmed dates
€1,250.-Register
Dubai 6 Dec - 10 Dec 2027
Confirmed dates
€3,150.-Register
Online Live virtual classroom 6 Dec - 10 Dec 2027
Confirmed dates
€1,250.-Register
Frankfurt 13 Dec - 17 Dec 2027
Confirmed dates
€2,650.-Register
Online Live virtual classroom 13 Dec - 17 Dec 2027
Confirmed dates
€1,250.-Register

Good to know

A few things to know.

How is the course delivered?

Our classroom programmes combine facilitated discussion, case studies, exercises and reflection. The precise format will be confirmed before enrolment.

Can you deliver this programme for our team?

Yes, you can enquire about a tailored programme. Share your goals, group size and preferred dates with our learning team.

Will I receive a certificate?

Participants who complete the programme receive a Smart Horizon certificate of attendance. Smart Horizon programmes are not externally accredited and do not award a professional qualification, licence or designation. Where a course title or outline refers to a professional certification (for example, AACE International's Certified Cost Professional), the programme supports learning and preparation only; the credential itself is awarded solely by the relevant professional body under its own application and examination requirements.

What should I confirm before booking travel?

Please confirm the session, exact venue, accessibility arrangements, fees and any visa requirements with the team before arranging travel. Tentative dates are not confirmed sessions.

Keep exploring

Your next horizon awaits.

All courses
Your next chapter starts here

Enquire about this course.

Send your selected programme and session to our learning team.

Your email app opens a draft. Nothing is sent until you send that email; no booking is created.