PREPARE A BUDGET: FOR USE IN PUBLIC SECTOR/ENTITY/DEPARTMENT/SECTION

3-Day Skills programme on:

PREPARE A BUDGET FOR USE IN PUBLIC SECTOR ENTITY/DEPARTMENT/SECTION

(Aligned to US: 377900, NQF level 5, 15 Credits)

Dates: 09-11 June 2014

Venue:  Arcadia Hotel, Pretoria

The Public Finance Management Act 1 of 1999 (PFMA) and Treasury Regulations (TR), require the National and Provincial government sphere departments in SA to align their budgets to the achievement of their strategic plans.

Managers in the public sector must be empowered to apply strategic planning for economic, effective and effective public service delivery and budget implementation. There is a need to plan, strategize, share with representatives and stakeholders measurable objectives and evaluate their mandated activities, to meet not only the Governments performance and results requirements, but also, at the same time they have to deal with a number of management reform initiatives.

Who should attend?

The skills programme is intended for practitioners in a range of government departments and public sector institutions at national and provincial level. Practitioners will include, budget analysts, decision makers and advisors as well as senior managers and operational managers required to implement budgeting and financial management systems. This skills programme will enable learners to prepare a budget for the Public Sector. 

A learner credited with this unit standard will be able to:

• Demonstrate understanding of the South African legislative framework for budgeting processes within the public sector.
• Evaluate budget formats and approaches to budgeting.
• Link strategic planning and priorities with budgetary preparation processes.
• Prepare and present motivation for budget requests.
• Prepare budget based on approved allocations. 

During this practical skills development programme you will learn to:

• Demonstrate understanding of the South African legislative framework for budgeting processes within the public sector. 
• Evaluate budget formats and approaches to budgeting. 
• Link strategic planning and priorities with budgetary preparation processes. 
• Circulars and memoranda are interpreted and analysed in terms of budgetary implications and requirements. 
• Prepare a budget based on approved allocations. 

Note: Participants must bring basic calculators to be able to complete some of the Activities.

This skills development programme will cover the following:

Principles of Public Expenditure Management include:

• Allocate Efficiency,
• Fiscal Discipline and

• Operational Efficiency.

Other Budgeting Terms include:

• Strategic outcomes,

Outputs, Activities, Inputs and Measurable Performance Objectives.

The components of the budgeting system include the processes of:

• Planning,
• Budgeting,
• Implementation,
• Monitoring and Evaluation.

Approaches to Budgeting include:

• Incremental Budgeting,
• Zero based budgeting,
• Programme Budgeting and Performance Budgeting. 

The Key Stages in the budgeting process include:

• Policy Prioritisation,
• Applying Fiscal Discipline,
• Financial Planning,
• Drawing up the budget document,

• Implementing the budget & Financial Management.

The Relevant Legislation includes:

• The 1996 Constitution,
• The Public Finance Management Act and Treasury Regulations.

Budget Formats include:

• Line Items budgets,
• Programme Budget formats and

Performance related budget formats.

COURSE CONTENT:

1.  Demonstrate understanding of the South African legislative framework for budgeting processes within the public sector. 

• Budgetary concepts are explained with examples.
• Budgetary concepts include: base budget, standing (statutory) appropriations, capital budget,  
• outputs, inputs, revenue funds, adjustment estimates, etc.
• The role of a budget and role players involved in the budgeting process in a public sector
• entity/department/section is explained with examples.
• Role and different uses will include:
• Political oversight.
• Management tool.
• Instrument of accountability
• Public participation.
• Service delivery requirements
• Signaling policy priorities of government. 
• The principles of budgeting are explained in terms of their application. 
• Principles of budgeting include fiscal discipline, allocate efficiency and operational efficiency. 
• The components of a budget within a specific sector are explained as required by legislation. 
• Components include but are not limited to: Revenue. Expenditure. Transfers & subsidies.

2.  Evaluate budget formats and approaches to budgeting. 

• A range of budget formats are differentiated in terms of their application in specific sectors. 
• Budgets formats are evaluated in terms of their advantages and disadvantages. 
• Different approaches to preparing budgets are differentiated in terms of their functions and roles. 
• Advantages and disadvantages of each of the approaches are explained with examples. 

3.  Link strategic planning and priorities with budgetary preparation processes. 

• A budget will include an institutional budget, programme budget or project budget. A budget will include annual revenue and expenditure estimates. 
• Data is accessed according to budgetary requirements and plan of action. 
• Information for a budget is compiled utilising policy, strategic and operational plans. 
• Information includes objectives, activities, inputs, resources, measures and targets.
• Data required for budget preparation is analysed in terms of suitability, accuracy, verification and comparability of data sources. 

*  Includes cost information, in line with budget allocations and information from previous year's budget.

*  Analysis includes baseline assessment for calculating averages, percentage changes, and trends.

• Circulars and memoranda are interpreted and analysed in terms of budgetary

     implications and requirements. 

• Classification of budget data is conducted using relevant tools. 

 4.     Prepare and present motivation for budget requests. 

• An annual budget is estimated utilising appropriate approaches. 
• An annual budget is presented in line with prescribed formats. 
• Estimates of cash are calculated for each month of the financial year. 
• Reconciliations are conducted between annual budget estimates and cash flow estimates. 
• Recipients of budgetary requests are identified and explained in terms of their role and motivation. 
• Budgetary request motivations are prepared in line with guidelines and directed to appropriate stakeholders. 
• Motivations are presented to appropriate individuals. 
• Presentation involves using various tools such as MS PowerPoint and flipcharts such as MTEC Hearing, benchmark, bilateral, etc.

5.   Prepare a budget based on approved allocations. 

• Notification of budgetary request is prepared and communicated to role players. 
• Includes preparing internal letters and memoranda informing colleagues about approved allocations.

• Actions and steps are conducted to finalise budget allocation. 

Actions in this case might include, but are not limited to:

• Revision of annual performance plans.
• Amend and adjust budgets for certain inputs. 
• A budget is prepared and finalised in accordance with legislative prescripts and regulation.

Unit Standard:  This programme is aligned to unit standard: Id: 377900.

Unit Standard Title: Prepare a budget for use in public sector entity/department/section. This, core unit standard is an extract of the following qualification: National Diploma: Public Administration (Id: 67460) NQF Level 6

Programme Accreditation: Please note that this skills programme is accredited with the Pseta (Public Sector Seta).

Assessment:
The skills programme commences with a self-assessment test to determine your current level of knowledge and skills within your work context and experiences. Formative assessment will be conducted on the last day to assess the extent of the learning experience. Summative Assessment will be conducted through an individual assignment to be presented within 30 days after the termination of the class sessions. The assignment will assess your ability to apply the principles and formulae covered during the programme in your workplace situation. Only on the successful completion of the assignment will a certificate of competence be awarded.

Re-submissions:
When a learner is found Not Yet Competent, they will be given one chance to re-submit, they will have 14 days (weekends & holidays included) to complete their PoE/Assignment. Should they not meet this deadline or if they are found Not Competent for the second time they will have to book, pay and attend the programme/course at their own expense.

Certification:
The attendance of the first day of class as well as a total minimum of 80% class attendance is compulsory in order to be eligible to hand in your PoE/ Assignment After successful completion of the programme and the assignment, learners will receive a PSeta certificate of competence or alternatively a LeMark certificate of attendance.

Rate: R5 670.00 (incl. VAT) per person (lunch, refreshments & study material)

Venue:  Arcadia Hotel, Pretoria

Reference Number:  Please use your invoice number.

Closing date for registration:Last working day before programme starts.

Cancellation Date: 7 Working days before programme starts.

Terms, Conditions & Disclaimer:

• Admission conditions and cancellation policy applies.  For full details contact LeMark Training & Development (Pty) Ltd (LeMark) or visit our web site:  www.lemark.co.za. LeMark reserves the right to postpone/reschedule or cancel SCHEDULED skills programmes or courses should the number of bookings not justify the presentation of the event.The liability of LeMark in the event of a skills programme, seminar or course being cancelled will be limited to a refund of the event fees to the delegate.
• We reserve the right to change the venue and the order of the presentation or if absolutely necessary to substitute a facilitator or presenter.
• LeMark is ACCREDITED by the SERVICES SETA as an institution delivering quality education and training Provider. Entity Number: (0149)2010/002646/02 (was2001/025985/23).
• Price and availability subject to change without notice, although we try to assure accuracy, LeMark cannot be responsible for typographical or photo error on our web site, electronic and printed material.

·        An official booking form confirmation (LeMark Complete Registration Form) must be received from the Customer in order to reserve a place for all the LeMark Scheduled Training Programmes. ·        Prior to the receipt, acceptance and acknowledgement by LeMark of your confirmation/ booking (registration form/s), you will not be deemed as booked. (Please refer to Booking Procedure and Confirmation Instructions). ·        It is the responsibility of the Customerto enquire should they not receive a confirmation from LeMark after they have submitted a registration form or payment for training.

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