Elevate county government financial management through this specialized program in public sector reporting excellence, compliance framework implementation, and audit preparedness that strengthens fiscal accountability and service delivery. Participants will develop mastery in applying International Public Sector Accounting Standards to county government contexts while addressing unique challenges of decentralized governance, multiple funding sources, and diverse service responsibilities. The curriculum emphasizes practical approaches to developing comprehensive financial statements, implementing robust internal controls, and preparing for external audits that meet increasingly rigorous scrutiny standards. Through case studies focusing on Kenyan county governments and peer learning from across the region, attendees will learn to navigate complex reporting requirements while maintaining focus on service delivery outcomes and citizen accountability. This program prepares county finance professionals to lead transparency initiatives that build public trust and enable effective resource allocation.
Objectives
- Implement IPSAS standards in county government contexts addressing unique challenges of decentralized governance and diverse revenue sources
- Design comprehensive county government financial statements meeting national standards while providing meaningful service delivery insights
- Develop compliance frameworks ensuring adherence to Public Finance Management Act requirements, regulations, and circulars
- Create audit preparedness programs systematically addressing audit queries, implementing recommendations, and strengthening financial controls
- Establish intergovernmental transfer reporting mechanisms tracking conditional and unconditional allocations from national government
- Design own-source revenue reporting systems transparently presenting county-generated revenues and collection efficiency
- Implement development project accounting tracking externally funded projects, counterpart contributions, and project outcomes
- Create citizen accountability reports translating complex financial information into accessible formats for public engagement
Target Audience
- County executive committee members for finance and economic planning
- County chief officers and directors of finance overseeing county financial management and reporting
- County accountants and finance officers preparing financial statements and supporting documentation
- County assembly budget and appropriation committee members exercising oversight of county finances
- County internal auditors evaluating financial controls and reporting accuracy
- National treasury officials monitoring county financial management and reporting compliance
- Development partners supporting county government capacity building and public financial management reforms
- Civil society organizations monitoring county government transparency and accountability
Methodology
- Standards application workshops adapting IPSAS requirements to county government accounting and reporting scenarios
- Financial statement preparation sessions creating complete county government financial statement packages
- Audit simulation exercises preparing for and responding to external audit inquiries and recommendations
- Compliance framework development designing systems ensuring adherence to evolving regulatory requirements
- Case study analyses examining county government reporting challenges and successful implementations
- Peer learning circles sharing experiences and solutions across different county contexts
- Citizen report design workshops creating accessible financial communications for public audiences
