# Budget Preparation Skills for Budget Holders

> Prepare a realistic, well-motivated departmental budget, track spending against it and explain variances with confidence.

- **Provider:** Afriskora Training Solutions
- **Category:** Finance, Accounting & Audit
- **Duration:** 3 days
- **Formats:** classroom (cities across Africa), live virtual (Zoom/Teams), in-house for teams
- **Certificate:** Afriskora Certificate of Completion, verifiable online
- **Booking:** request dates and a quote; invoice and EFT payment
- **Web page:** https://afriskora.co.za/courses/finance-accounting-audit/budget-preparation-skills-for-budget-holders
- **Request dates:** https://afriskora.co.za/request-training?course=budget-preparation-skills-for-budget-holders

## Overview

Budget holders are often handed a spreadsheet and a deadline with little guidance on how to build a credible budget. This course teaches managers outside finance how to cost activities, estimate staff and operating expenses, justify requests and monitor spending through the year. It covers both private-sector budgeting and the MTEF processes used by public institutions.

## Who should attend

- Departmental and cost-centre managers
- Programme and project managers
- Public-sector budget holders and planners
- Finance officers who support budget holders

## Learning outcomes

- Translate plans and activities into a costed budget
- Estimate staff, operating and capital costs realistically
- Motivate budget requests that withstand scrutiny
- Monitor monthly spending and forecast year-end outcomes
- Explain variances and take corrective action

## Course outline

### Module 1: Building the budget

- The budget cycle and your role in it
- Activity-based costing of plans
- Staff cost and headcount budgeting
- Capital versus operating expenditure

### Module 2: Justifying and approving

- Writing a budget motivation
- Prioritising when funds are short
- Public-sector MTEF and PFMA requirements
- Presenting to a budget committee

### Module 3: Managing through the year

- Monthly monitoring and accruals
- Variance analysis and explanations
- Reforecasting and virement
- Budget exercise in Excel