Training Activity-Based Budgeting in the Public Sector

Module 1: Fundamentals of Activity-Based Budgeting in the Public Sector

• Introduction to budgeting approaches: line-item, program-based, and activity-based budgeting.

• The rationale and benefits of ABB in government settings.

• Key principles, terminology, and framework for ABB implementation.

• Case Study: Transition from traditional to activity-based budgeting in a government agency.

Module 2: Cost Identification and Activity Analysis

• Identifying key activities, cost drivers, and resource inputs.

• Mapping organizational processes and linking them to budget lines.

• Cost classification and cost assignment methodologies.

• Case Study: Analyzing cost structures in a public health department.

Module 3: Designing and Implementing an Activity-Based Budgeting System

• Steps in developing an ABB model.

• Data collection, validation, and cost driver selection.

• Integrating ABB with existing financial management systems.

• Overcoming challenges in ABB implementation.

• Case Study: Implementing ABB in a local government finance department.

Module 4: Performance Measurement and Resource Allocation

• Linking ABB to results-based management and performance indicators.

• Using ABB for planning, monitoring, and evaluation.

• Allocating resources to high-impact programs and activities.

• Case Study: Using ABB for performance improvement in a government education program.

Module 5: Monitoring, Evaluation, and Continuous Improvement

• Assessing the effectiveness of ABB systems.

• Improving data quality and institutional capacity for budgeting.

• Reporting and communicating ABB results to stakeholders.

• Developing an action plan for ABB adoption within your organization.

• Case Study: Lessons learned from ABB implementation in the public service sector.