Public Expenditure Management
A Five-Day Course for Public Officers
About this course
Sound public expenditure management determines whether public resources translate into real development outcomes and service delivery, or are lost to poor planning, weak controls and inefficient spending. This programme builds the skills public officers need to plan, allocate, control and review public expenditure — balancing fiscal discipline with the efficient, effective use of scarce public resources.
Over five days, participants will work through the full expenditure management cycle — from medium-term planning and resource allocation, through budget execution and control, to public investment management, expenditure reviews and efficiency. The programme closes with a Public Expenditure Management Action Plan participants can apply directly within their own institutions.
Dates, venues & fees
Dates and fees on request. This programme is scheduled on demand, as open enrolment or in-house for your team.
Request datesBy the end of the course
By the end of the programme, participants will be able to:
- Apply the core objectives of public expenditure management — fiscal discipline, allocative and operational efficiency.
- Use the Medium-Term Expenditure Framework to plan and prioritise expenditure across sectors.
- Apply commitment control systems to manage budget execution within approved ceilings.
- Manage personnel expenditure, pending bills and arrears prevention.
- Apply public investment management principles to capital and development expenditure.
- Apply value-for-money principles to expenditure decisions, subsidies and transfers.
- Use Public Expenditure Reviews and Tracking Surveys to inform future budget decisions.
- Identify and implement expenditure rationalisation and efficiency savings.
Designed for
This programme is designed for public officers with responsibility for planning, allocating or controlling public expenditure, including:
- Directors and Officers in Budget, Planning and Economic Affairs departments
- Directors of Finance and Chief Finance Officers in Ministries, Departments and Agencies (MDAs)
- Heads of Department and Programme Managers responsible for large budget votes
- Public Investment Management and Development Planning Officers
- Internal Auditors and Expenditure Review Officers
- County/State-level officers responsible for expenditure planning and control
Course outline
Day 1: Foundations of Public Expenditure Management+
- Session 1: The Three Objectives of Public Expenditure Management
- Aggregate fiscal discipline, allocative efficiency and operational efficiency as the core objectives of sound expenditure management.
- Session 2: The Expenditure Side of the Budget Cycle
- Where expenditure management fits within budget formulation, approval, execution and reporting.
- Session 3: Institutional and Legal Framework
- The legal and institutional framework governing public expenditure, and the roles of Treasury, MDAs and oversight bodies.
- Session 4: Linking Expenditure Management to Development Priorities
- Ensuring expenditure decisions support national development plans and sector strategies rather than historical spending patterns.
Day 2: Expenditure Planning and the Medium-Term Expenditure Framework+
- Session 1: The Medium-Term Expenditure Framework (MTEF)
- Setting multi-year expenditure ceilings and using the MTEF to bring discipline to annual budgeting.
- Session 2: Sectoral Resource Allocation
- Allocating resources across sectors and programmes in line with strategic priorities and fiscal space.
- Session 3: Recurrent versus Capital (Development) Expenditure Planning
- Balancing recurrent and development expenditure; safeguarding capital budgets from in-year recurrent pressure.
- Session 4: Prioritisation Tools for Competing Expenditure Demands
- Practical tools for ranking and prioritising expenditure proposals when resources fall short of demand.
Day 3: Budget Execution and Expenditure Control+
- Session 1: Commitment Control Systems
- Designing and operating commitment control to prevent expenditure from exceeding approved budgets and cash availability.
- Session 2: Managing Procurement-Linked Expenditure Commitments
- Controlling expenditure commitments arising from procurement contracts and multi-year obligations.
- Session 3: Controlling the Wage Bill and Personnel Expenditure
- Managing personnel expenditure growth; payroll controls and their link to establishment and staffing decisions.
- Session 4: Managing Pending Bills and Preventing Arrears
- Identifying the causes of pending bills and expenditure arrears, and practical measures to prevent their build-up.
Day 4: Public Investment Management and Capital Expenditure+
- Session 1: The Public Investment Management Framework
- Linking project appraisal, selection and budgeting for capital projects within a structured public investment management framework.
- Session 2: Managing Capital and Development Budget Execution
- Common causes of capital budget under-execution; practical measures to improve absorption of development funds.
- Session 3: Value for Money in Public Expenditure
- Applying value-for-money principles — economy, efficiency and effectiveness — to expenditure decisions.
- Session 4: Managing Subsidies and Transfers Efficiently
- Designing and monitoring subsidies, grants and transfers to minimise leakage and maximise intended impact.
Day 5: Expenditure Reviews, Efficiency and Capstone+
- Session 1: Public Expenditure Reviews (PERs)
- The purpose and process of Public Expenditure Reviews; using PER findings to inform future budget decisions.
- Session 2: Public Expenditure Tracking Surveys (PETS)
- Tracking the flow of funds from allocation to frontline service delivery to identify leakage and delay.
- Session 3: Expenditure Rationalisation and Efficiency Savings
- Identifying and implementing efficiency savings without compromising service delivery quality.
- Session 4: Public Expenditure Management Action Plan
- Participants consolidate the week's tools into a Public Expenditure Management Action Plan for their institution, presented for facilitator and peer feedback.
How you will learn
The programme uses adult-learning methods suited to experienced officers: facilitator-led input, case study analysis, structured peer discussion, worked budgeting and prioritisation exercises, and practical action planning. Emphasis throughout is on direct application to participants' own institutional expenditure management context.
Seya Capital certificate
Participants who complete the full five-day programme and present a Public Expenditure Management Action Plan will receive a Certificate of Completion in Public Expenditure Management.
Training designed around your organisation
Every course can be delivered privately for your institution, at your premises or a venue of your choice, with case studies and content adapted to your sector and regulatory environment.