වියදම් හා ගෙවීම් පටිපාටිය
One-Day Practical Training Programme for Government Accountants, Administrative Officers, Finance Officers, and Public Sector Managers
Strengthen Financial Controls and Ensure Compliance in Public Sector Expenditure Management
The proper management of public expenditure and payment procedures is essential for accountability, transparency, and effective financial management in government institutions. Every officer involved in approving, processing, certifying, or authorizing payments must understand the relevant Financial Regulations, Treasury Circulars, and internal control requirements.
This practical training programme is designed to provide participants with a comprehensive understanding of expenditure management and payment procedures in the Sri Lankan public sector.
More Details:
Phone: 0777 889838
Why Expenditure and Payment Procedures are Important
Government organizations handle significant amounts of public funds every year. Weak expenditure controls can lead to:
- Audit queries and adverse audit reports
- Unauthorized expenditure
- Financial irregularities
- Fraud and misuse of public funds
- Delayed payments
- Budget overruns
- Legal and disciplinary issues
Proper procedures help ensure that public funds are spent economically, efficiently, effectively, and in compliance with regulations.
Who Should Attend?
This programme is suitable for:
- Accountants
- Chief Accountants
- Finance Officers
- Administrative Officers
- Internal Auditors
- Procurement Officers
- Directors
- Project Officers
- Management Assistants
- Revenue Officers
- Provincial Council Officers
- Local Authority Officers
- University Administrative Staff
- State Corporation Employees
- Ministry and Department Officials
Learning Objectives
At the end of the programme, participants will be able to:
- Understand government expenditure procedures
- Apply Financial Regulations correctly
- Process payments in compliance with regulations
- Strengthen expenditure controls
- Maintain proper supporting documentation
- Prevent payment irregularities
- Improve audit compliance
- Enhance accountability in financial management
Course Content
Introduction to Public Expenditure Management
- Principles of Public Financial Management
- Accountability for Public Funds
- Financial Regulations and Circulars
- Responsibilities of Public Officers
- Internal Control Framework
Budgetary Control and Expenditure Authorization
- Budget Provisions and Allocations
- Commitment Control
- Expenditure Authorization Process
- Virement Procedures
- Monitoring Budget Utilization
Types of Government Expenditure
- Recurrent Expenditure
- Capital Expenditure
- Personal Emoluments
- Procurement Payments
- Project Expenditure
- Grant Payments
Payment Processing Procedures
- Payment Voucher Preparation
- Certification Requirements
- Approval Procedures
- Verification of Supporting Documents
- Payment Authorization
Supporting Documentation Requirements
- Invoices and Bills
- Purchase Orders
- Goods Received Notes (GRN)
- Contracts and Agreements
- Committee Approvals
- Attendance and Completion Reports
Procurement Related Payments
- Payments for Goods
- Payments for Services
- Contract Payments
- Retention Money
- Advance Payments
- Performance Guarantees
Payroll and Allowance Payments
- Salary Payments
- Overtime Payments
- Travel and Subsistence Allowances
- Incentive Payments
- Verification Procedures
Advances and Imprests
- Issuing Advances
- Settlement Procedures
- Accountability Requirements
- Common Errors and Risks
Bank Payments and Electronic Fund Transfers
- Cheque Payments
- Electronic Transfers
- Bank Reconciliation
- Payment Security Controls
- Fraud Prevention Measures
Internal Controls over Payments
- Segregation of Duties
- Authorization Controls
- Verification Procedures
- Monitoring Mechanisms
- Payment Reviews
Audit Issues and Compliance
- Common Audit Observations
- Unauthorized Payments
- Unsupported Expenditure
- Delayed Settlements
- Weak Documentation
- Compliance Best Practices
Common Expenditure and Payment Issues Discussed
Participants will learn how to avoid:
- Payments without supporting documents
- Expenditure exceeding budget provisions
- Duplicate payments
- Delayed supplier payments
- Improper approval procedures
- Unsettled advances
- Procurement payment errors
- Payroll irregularities
- Audit observations relating to expenditure
Practical Exercises Included
Participants will gain hands-on experience in:
- Preparing Payment Vouchers
- Reviewing Supporting Documentation
- Processing Payment Transactions
- Budget Monitoring
- Internal Control Assessments
- Audit Compliance Reviews
- Payment Verification Procedures
Benefits of Attending
Participants Will Learn How To:
✔ Process payments correctly and efficiently
✔ Apply Financial Regulations confidently
✔ Strengthen expenditure controls
✔ Reduce payment errors and irregularities
✔ Improve audit readiness
✔ Maintain proper documentation
✔ Prevent financial losses and fraud
✔ Enhance accountability in public financial management
Why Choose PRAG Institute?
PRAG Institute has extensive experience conducting professional training programmes for government institutions, ministries, provincial councils, local authorities, universities, and state-owned enterprises throughout Sri Lanka.
Our programmes focus on practical applications, current financial management requirements, audit concerns, and public sector best practices.
Frequently Asked Questions
Is this programme suitable for non-finance officers?
Yes. Administrative officers, project officers, procurement officers, and managers involved in approving expenditure can greatly benefit from this programme.
Will Financial Regulations be covered?
Yes. Relevant Financial Regulations and payment procedures applicable to public sector organizations will be discussed.
Is the programme relevant to government institutions?
Absolutely. The content is specifically designed for Sri Lankan public sector organizations.
Will audit-related issues be discussed?
Yes. Common audit observations relating to expenditure and payment procedures will be explained together with practical solutions.
Register for the Expenditure & Payment Procedure Training Programme
Develop the knowledge and skills required to manage public expenditure effectively, process payments correctly, and strengthen financial accountability within your organization.
Contact PRAG Institute
Phone: 0777 889838
Email: info@pragservice.com
Website: www.pragservice.com