This level introduces the core concepts and institutional context of public budgeting in the public sector. It equips participants with essential technical knowledge and analytical foundations for budgeting, planning, and financial oversight roles.
Paper 1: Fundamentals of Public Sector Budgeting Introduces foundational principles, objectives, and frameworks of public budgeting. Covers the evolution of budgeting systems, global comparisons (e.g., UK, South Africa), and the impact of digital innovation on budget formulation and citizen participation.
Paper 2: Legal and Regulatory Frameworks Provides an in-depth overview of the legal instruments governing public budgeting in Ghana, including the 1992 Constitution and financial management laws. It also introduces global compliance frameworks and ethical issues in public finance.
Paper 3: Budget Preparation – Planning, Data Analysis & Forecasting Focuses on strategic planning, revenue and expenditure analysis, Ghana’s MTEF, and forecasting techniques using digital tools such as AI and IFMIS. Participatory budgeting and fiscal sustainability are emphasized.
Paper 4: Fundamentals of Public Sector Accounting Explores public sector accounting principles, IPSAS, and legal obligations in financial reporting. Highlights transparency, accountability, and accurate recordkeeping for effective budget execution.
Paper 5: Public Financial Oversight and Risk Management Examines internal controls, audit systems, and financial oversight institutions like the Audit Service. Provides tools to identify financial risks and enforce accountability in public resource use.
Who Should Enroll:
Individuals who are new to public sector budgeting or seeking to build a strong foundation in budgeting principles and practices. This level is suitable for:
Students pursuing a career in public sector budgeting
Entry-level professionals in government ministries, departments, and agencies
Those seeking to transition into a career in public sector budgeting
Experienced budgeting professionals with no formal budgeting qualification