Public Financial Management and Budget Execution Training Course

This advanced course develops technical skills in public financial management and county budget execution, covering cash flow planning, IFMIS transaction management and financial reporting compliance under the PFM Act. Participants work through real budget execution challenges rather than PFM theory alone, examining where county financial management most often breaks down between approval and delivery. The course closes with a budget execution and cash flow plan designed for a defined county financial year.

County budget execution is where financial plans meet operational reality, and the gap between an approved budget and what actually gets spent, when, and on what, determines whether a county's development plans translate into delivered services.

Kenyan counties operate under a detailed public financial management framework, with IFMIS as the mandated transaction system and the PFM Act setting out compliance obligations that many counties struggle to meet consistently. This advanced course moves beyond PFM principles into the budget execution, cash flow management and IFMIS administration decisions that determine whether county financial management genuinely functions.

• Explain the public financial management framework governing county budgets
• Design cash flow plans aligned to approved county budgets
• Manage IFMIS transaction processing and financial control
• Structure budget execution monitoring against approved allocations
• Assess financial reporting compliance under the PFM Act
• Evaluate common county budget execution weaknesses
• Manage budget revisions and supplementary budget processes
• Assess pending bills management and their fiscal implications
• Advise county leadership on financial management strengthening

This programme is designed for:

• County treasury and finance department staff
• County budget and planning officers
• IFMIS administrators and accounting officers
• County executive committee members for finance
• Internal audit and financial compliance staff
• County assembly budget and appropriations committee staff
• Public finance management advisers
• Development partner public finance staff

The programme is delivered through facilitator-led technical sessions combined with cash flow modelling, IFMIS transaction case studies and a budget execution planning exercise, structured around small-group work and real or anonymised county financial data rather than lecture alone. Each module closes with a short applied task so participants leave with working tools rather than notes alone.

Institutions sending staff on this course can expect:

• Stronger alignment between approved budgets and actual execution
• Improved cash flow management reducing service delivery disruption
• Better-managed IFMIS transactions and financial control
• Improved budget absorption rates and reduced pending bills
• Stronger PFM Act compliance reducing audit and legal risk
• Improved financial reporting to oversight bodies and the public
• Increased assembly and community confidence in financial management
• A documented financial management strengthening strategy
• Stronger overall county fiscal discipline and service delivery

By the close of this course, participants gain:

• Advanced technical skill in county budget execution management
• Confidence to design cash flow plans aligned to approved budgets
• Sharper IFMIS transaction management skills
• Practical experience analysing budget absorption and corrective planning
• Stronger standing in county public finance discussions
• A completed budget execution plan for direct application
• Improved ability to manage PFM Act compliance requirements
• A specialist network across Kenyan county PFM practice
• A foundation for senior county finance leadership roles

At Strategic Revenue Africa, our certification goes beyond proof of attendance—it represents practical competence and measurable capability. Upon successful completion of our training programs, participants are awarded a Certificate of Completion from Strategic Revenue Africa, recognizing their ability to apply acquired knowledge in real-world settings. As an organization focused on architecting sustainable revenue and strengthening organizational performance, our certifications signal that participants are equipped with skills that drive results, not just theory.

Prior experience in public financial management, county treasury operations or government accounting is expected. This is an advanced, practitioner-level course.