Course Objectives

• Development and upgrading and deepening of the concepts of the modern government accounting system among participants and informing them with the rules of internal accounting control and evaluation.
• Enabling participants to acquire professional skills in government accounting and focus on the skills of programs budgeting and performance, and the methodology for measuring and evaluating performance.
• Raising the efficiency of performance in the government sector, knowing all recent changes and developments in the field of specialization and in the area of government work.
• Enabling the trainee to acquire a unique set of operational and practical skills in the accounting guidance for all economic activities.

Who Should Attend?

• Heads and directors of accounts of various government units and accountants in the public sector, whether in ministries, government entities or the institutions of the mixed sector, personnel who are rehabilitated and prepared them for accounting functions in the public sector, and those who wish to develop their accounting skills of government.

Course Schedule

Fundamentals of the government accounting system

• The nature of the accounting system and its components.
• Characteristics of government units.
• Differences between the Government accounting system and the private accounting system.
• Government accounting system and its components.
• Documents in the government accounting system.
• Books and registration rules in the government system.

Internal control in government units

• The concept and principles of internal control.
• Elements of the financial and administrative system of government units.
• The concept of internal control in government units.
• The basic features of the internal control system in government units.
• Means of internal control in government units.
• Assessing and inspecting the internal control structure of government units.
• Internal control procedures for basic items in government units (cash, bank, advance, petty expenses, purchases, tender, government stores, and other government items).

Final accounts in government system and balances in government units

• The concept of estimated budgets and final accounts..
• Components and indications of final accounts.
• Steps that must be followed when inspecting and examining final accounts.
• Budget items (tabs foundations- Pros and cons- estimate exponents).
• Approach for the development of the budgeting method in government units (programs budget and performance).
• The concept and advantages of programs budget and performance.
• Programs and performance budgeting stages.
• Approaches of measuring and evaluating performance through programs budget and performance.
• A practical cases of application programs budgeting and performance.

Components of cost systems in government units/cost analysis and decision-making

• Basic principles of cost analysis.
• Preparing the manuals in the government costs system and problems of application.
• Lists and systems of costs in government units and requirements for change.
• Cost analysis for short-term decision-making.
• Direct cost concepts and analysis of contribution to decision making.
• The relationship of different cost types and decision-making in government units.
• Cost-system tools in balancing short-term and long-term decisions and government applications.

Development of performance appraisal systems in government units

• Analytical inspection of performance in government units (definition-procedures-timing).
• Financial analysis of performance in government units (Horizontal analysis – Vertical analysis – Ratio analysis).
• Quadripartite Performance Analysis in government units (Competency analysis – Effectiveness analysis – Economic analysis – Justice analysis).
• Development of performance reports in government units (financial in-kind reports and periodic reports).
• Using the 1-3 and 3-12 approaches in reports.