Course : Introduction to Public Budget and Accounting Management (GBCP)

Practical course - 1d - 7h00 - Ref. PUA
Price : 810 € E.T.

Introduction to Public Budget and Accounting Management (GBCP)




The budget vote is an important democratic, economic and political act: it sets the pace for the year. That's why it's vital for public servants to know what's at stake, so they can act optimally and make proposals.


INTER
IN-HOUSE
CUSTOM

Practical course in person or remote class
Disponible en anglais, à la demande

Ref. PUA
  1d - 7h00
810 € E.T.




The budget vote is an important democratic, economic and political act: it sets the pace for the year. That's why it's vital for public servants to know what's at stake, so they can act optimally and make proposals.


Teaching objectives
At the end of the training, the participant will be able to:
Master the fundamentals of public finance
Understand how government budgets are drawn up and implemented
Identify the players and their roles in the preparation and execution of government budgets

Intended audience
Accountants, assistant accountants, administrative staff and anyone involved in administrative management or budget preparation.

Prerequisites
No special knowledge required.

Practical details
Hands-on work
Apports théoriques et exercices pratiques, études de cas et démonstrations.
Teaching methods
Apports théoriques et exercices pratiques, études de cas et démonstrations.

Course schedule

1
Understand the budgetary and accounting rules of the State budget

  • Understand the composition of the State budget: expenditure and revenue.
  • Master the 3 dimensions of the State budget: general budget, annex budgets, special accounts.
  • Discover budget principles and their exceptions.
  • Understanding the budget balance: public debt.
  • Comprendre la séparation de l’ordonnateur et du comptable.
Hands-on work
Case studies, quizzes, self-learning teams.

2
Take ownership of the democratic process for adopting the State budget

  • Find out the timetable for the Finance Bill (PLF): administrative phase and arbitration.
  • Identify the players and their role in the Finance Bill.
  • Understand the role of Parliament in adopting the budget: the parliamentary phase of the Finance Act.
  • Understanding the review of the text by the constitutional judge.
  • Understand State budget control.
Case study
Case studies, quizzes.

3
Identify the challenges of the GBCP

  • Understand the principles of the GBCP.
  • Visualize the expenditure and revenue execution process.
  • Identify organizational impacts and the players involved.
  • Understand budget management with Program Authorizations/Payment Credits.
  • Understand internal control.
Hands-on work
Practical examples of expenditure execution and AP/CP construction, quiz.


Customer reviews
5 / 5
Customer reviews are based on end-of-course evaluations. The score is calculated from all evaluations within the past year. Only reviews with a textual comment are displayed.
MIREILLE L.
09/06/26
5 / 5

very informative and enjoyable



Publication date : 09/20/2024



This programme is an original creation, developed by the teaching teams at ORSYS Formation. Any reproduction, representation, adaptation or use, in whole or in part, without the prior written authorisation of ORSYS, is strictly prohibited. ORSYS reserves the right to take any action necessary to protect its intellectual property rights.

Dates and locations
Select your location or opt for the remote class then choose your date.
Remote class

Dernières places
Date garantie en présentiel ou à distance
Session garantie

REMOTE CLASS
2026 : 2 Oct.

2027 : 5 July, 5 July, 19 Oct., 19 Oct.

PARIS LA DÉFENSE
2027 : 5 July, 19 Oct.



This programme is an original creation, developed by the teaching teams at ORSYS Formation. Any reproduction, representation, adaptation or use, in whole or in part, without the prior written authorisation of ORSYS, is strictly prohibited. ORSYS reserves the right to take any action necessary to protect its intellectual property rights.