Fundamental Principles for Effective Government Expenditure Management

Course Focus and Features

This course provides a comprehensive understanding of government expenditure management in the Philippine public sector, covering how public funds are planned, budgeted, obligated, expended, disbursed, monitored, and audited in accordance with the Constitution, applicable laws, and established public financial management systems. It emphasizes lawful, efficient, and accountable expenditure of public funds to achieve intended programs, projects, and activities.

Key Features

• Focused on the full government expenditure cycle, from budget planning to audit

• Anchored on Philippine public financial management and expenditure laws

• Practical application of expenditure rules in NGAs, GOCCs, SUCs, and LGUs

• Integration of budgeting, procurement, and expenditure controls

• Identification and prevention of common expenditure related audit findings

• Emphasis on accountability, internal controls, and good governance in spending

Course Objectives

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

1. Understand the legal and constitutional basis of government expenditure in the Philippines.

2. Apply sound principles of economy, efficiency, and effectiveness in the use of public funds.

3. Properly align plans, budgets, procurement, and cash disbursements.

4. Ensure compliance with budgeting, procurement, accounting, and auditing rules.

5. Identify and avoid common audit observations and disallowances.

6. Strengthen internal control systems to promote fiscal discipline and transparency.

7. Promote ethical stewardship and accountability in public resource management.

What You Will Learn

Participants will gain knowledge and practical tools in:

• Constitutional and legal basis of government expenditures in the Philippines

• The Philippine Public Financial Management cycle from planning to audit

• Core principles of economy, efficiency, and effectiveness in public spending

• Proper budget execution, obligation, and disbursement rules

• Alignment of plans, budgets, and procurement activities

• Common audit observations and how to avoid disallowances

• Roles and accountabilities of approving and certifying officers

• Importance of internal controls in safeguarding public funds

• Ethical standards and fiduciary responsibility of public officials

• Practical strategies for compliant and transparent government spending

Total Number of Hours - 24