Performance Based Budgeting for State and Local Government
Course Overview
The objectives of this course are to ensure that all the participants:
• Appreciate the importance of effective financial planning and public sector funds management
• Gain a fresh perspective of performance management and improving efficiency
• Learn the concept of performance-based budgets
• Comprehend principles of implementation of PBB
• Set targets and Key Performance Indicators
• Recognise various types of budgets
• Understand components of the budget
• Align the planning process with the overall strategic plan and fiscal policy
• Learn to analyse financial results
Training Format:In-class, Virtual, In-house
Location:Lagos, Accra, Nairobi, Kigali
Language:English, French
Nigeria Price:
₦330000
Int'l., (Nigeria) Price:
$1000
Ghana Price:
$4000
Kenya Price:
$5500
Rwanda Price:
$6000
Nigeria Price:₦330000
Int'l., (Nigeria) Price:
$1000
Ghana Price:
$4000
Kenya Price:
$4000
Rwanda Price:
$4000
Nigeria Price: ₦330000
Int'l., (Nigeria) Price:
$1000
Ghana Price: $4000
Kenya Price: $4000
Rwanda Price: $4000
Introduction to Public Sector Finance
• Principles of Public Sector Financial Management
• Budget Cycle
• Fiscal Policy
• Revenue Management
Types of Budgets
• Line-Item Budget
• Programme Budget
• Performance-based Budget
• Zero based Budget
Definitions of PBB Terms
• Input
• Output
• Effectiveness
• Efficiency
• Workload
• Advantages & Disadvantages of PBB
Principles for Implementation of PBB
• Ensure Accountability
• Focus on City Priorities
• Increased Transparency
• Increased Community Involvement
Setting Key Performance Indicators
• Setting Key Objectives
• Alignment with Current Budgeting Cycle
• Developing Guidelines for Agencies
• Budget Monitoring using a defined matrix
Financial and Non-financial Reporting
• Public Sector Financial Accounts
• Components of Financial Statements
• IPSAS Reporting Requirements
• Reports on Key performance Indicators
Development / Capital Expenditure Decisions
• Investment Appraisal Techniques
• Principles of Discounted Cash flow Analysis
• Outsourcing Services: Objectives and Decision Criteria
• Public- Private Partnership
Best Practices of PBB – OECD
• Reflects Interests of Key Stakeholders
• Aligns Expenditure with the Strategic Goals
• Incorporates Flexibility
• Investment in Human Resources
• Facilitates Systematic Oversight
• Complements Spending Reviews
• Encourages Performance- oriented Behaviour
1ST BATCH: Tuesday, February 17, 2026 — Friday, February 20, 2026.
2ND BATCH: Tuesday, June 9, 2026 — Friday, June 12, 2026.
3RD BATCH: Tuesday, October 6, 2026 — Friday, October 9, 2026.
The training methodology integrates lectures, interactive discussions, collaborative group exercises, and
illustrative examples. Participants will acquire a blend of theoretical insights and hands-on practical
experience, emphasizing the application of learned techniques. This approach ensures that attendees return
to their professional environments equipped with both the competence and self-assurance to effectively
implement the acquired skills in their responsibilities.
