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Description

Public Sector Accounting: Understanding the Framework, Reading the Statements and Securing Execution

Moving from private sector logic to public finance rules without losing your way between the authorising function and the accounting function

  • 2 days — 14 h
  • In-person or virtual
  • Foundation
  • Up to 6 participants

An accountant arriving from the private sector still recognises debits and credits, but not the landmarks. Expenditure is not triggered in the same way, the budget is an authorisation rather than a forecast, and every transaction travels through a chain of distinct stakeholders whose responsibilities do not overlap. Rejected payment requests and late settlements almost always stem from a poor understanding of that circuit.

Two days to rebuild the circuit from end to end: stakeholders, budget, accounting entries and year-end work. Participants leave able to read their entity's financial statements with confidence and aware of the control points attached to their own role.

Learning objectives

  • Distinguish the responsibilities of the authorising function and the public accounting function
  • Read the structure of a budget and monitor its execution
  • Follow the successive steps of the expenditure and revenue cycles
  • Record routine transactions relating to fixed assets and grants
  • Prepare year-end work and substantiate account balances

What makes this programme different

The expenditure cycle is rebuilt from a real supplier invoice file
Entries are posted and then read back within the financial statements produced
Each participant leaves with the list of supporting documents expected for their type of transaction

Programme

1Framework and stakeholders in public sector accounting

Who decides, who pays, who controls

  • Identify the entities subject to public finance rules
  • Distinguish the duties of the authorising officer from those of the public accountant
  • Identify the applicable accounting frameworks, including IPSAS, according to the type of entity
  • Map the controls performed before and after payment

2The budget and its execution

From authorisation to effective payment

  • Read the structure of a budget and its sections
  • Distinguish commitment authorisations from payment appropriations
  • Follow the sequence of commitment, verification, payment order and settlement
  • Handle accruals and carry-forwards at year-end

3Routine entries and financial statements

Translating transactions into general accounting

  • Use the chart of accounts applicable to the entity
  • Record fixed assets and their depreciation
  • Account for grants received and earmarked revenue
  • Link posted entries to the statement of financial performance and the statement of financial position

4Closing and strengthening the reliability of accounts

Securing the financial year before submission

  • Organise the timetable for year-end work
  • Substantiate the main balance sheet balances
  • Document the sensitive procedures of the accounting chain
  • Prepare exchanges with the public accountant and audit bodies

Who is it for

Accountants and finance officers taking up a role within a government entity, a public establishment or any organisation subject to public finance rules, together with staff responsible for budget execution.

Prerequisites

No prerequisites

Dates & locations

36 scheduled dates between November 2026 and December 2027. Seats are confirmed in the order enquiries are received.

November 2026

December 2026

January 2027

February 2027

March 2027

April 2027

May 2027

June 2027

September 2027

October 2027

November 2027

December 2027

None of these dates suit you? We open additional sessions on request, and any programme can be run privately for your team.

Practical details

Before the programme
Online positioning questionnaire. Your development objectives are shared with the trainer, who tailors the practical case studies to your context.
Teaching methods
Theoretical input, workshops and practical case studies. Digital course materials and method sheets provided.
Assessment
Multiple-choice tests and role-play exercises. Assessment of learning at the start and end of the programme, with immediate and 60-day follow-up evaluations.
After the programme
One year of access to the e-learning platform. Self-assessment of the skills acquired and a 30-day follow-up session with your trainer.
How to register
Registration online or on the basis of a quotation.
Lead time
11 working days after confirmation of registration.
Accessibility
Accessible to people of determination. Contact our accessibility coordinator to design a suitable solution: contact@mpf-academy.ae
Start dates
Rolling intake: in addition to the scheduled sessions, this programme can start on request.