Training on Activity Based Budgeting in the Public Sector

Course Overview

This course offered at PROTRAIN provides public sector professionals with a detailed understanding of Activity-Based Budgeting (ABB) and its application in government and public organizations. Participants will learn how ABB improves budget accuracy by linking resources to specific activities and outputs, helping organizations make better financial decisions. The course covers how to implement ABB, analyze cost drivers, and integrate this budgeting approach with overall performance management. It is designed to improve fiscal discipline, transparency, and accountability in public sector budgeting, making it an essential tool for optimizing the allocation of limited resources.

Training Objectives

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

Understand the principles and advantages of activity-based budgeting in the public sector
Identify and analyze cost drivers and their impact on resource allocation
Design and implement ABB frameworks within their organizations
Align budgets with specific activities, outputs, and performance goals
Apply ABB to improve transparency, accountability, and financial management in public institutions

Target Audience

Public sector finance and budget officers
Government auditors and accountants
Policy makers and planners
Program and project managers
Public financial management professionals
Professionals involved in budget preparation and financial planning in the public sector

Course Duration

5Days

Training Outline

Module 1: Introduction to Activity –Based Budgeting (ABB) in the Public Sector

Overview of traditional budgeting vs. activity-based budgeting
Principles of ABB and its benefits for public sector organizations
Key challenges in implementing ABB in government entities
Practical Exercise: Identifying activities and cost drivers in public sector organizations

Module 2: Identifying and Analyzing Cost Drivers

Understanding cost drivers and their role in activity-based budgeting
Techniques for analyzing and assigning costs to activities
Aligning activities with organizational objectives and outcomes
Case Study: Successful identification of cost drivers in a public sector project

Module 3: Implementing ABB in Public

Steps for designing and implementing ABB frameworks
Integrating ABB with performance management and accountability
Overcoming challenges in ABB implementation
Practical Exercise: Designing an ABB framework for public sector agency

Module 4: Budget Allocation and Resource Optimization

Linking budgets to specific activities and performance indicators
Aligning resources with organizational goals and objectives
Case Study: Application of ABB in public sector budgeting for better resource allocation

Module 5: Monitoring and Reporting in an ABB Framework

Techniques for monitoring and evaluating the performance of ABB systems
Reporting on budget performance using activity-based budgeting
Improving decision-making through accurate, activity-based financial data
Real-life Project: Developing a monitoring and reporting plan for an ABB system in a government entity

Training Approach

The instructor-led trainings are delivered using a blended learning approach and comprise of presentations, guided sessions of practical exercises, web-based tutorial and group work. Our facilitators are seasoned industry experts with years of experience, working as professional and trainers in these fields. All facilitation and course materials will be offered in English.

Accreditation

Upon successful completion of this training, participants will be issued with a PROTRAIN institute certificate.

Tailor-Made

This training can be customized to suit the needs of your institution upon request.

TRAINING DATE

VENUE

Register, Physical or Online Training

14/09/2024 to
19/09/2024

Nakuru

14/09/2024 to
19/09/2024

Nairobi

14/09/2024 to
19/09/2024

Nairobi

14/09/2024 to
19/09/2024

Nairobi