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Find out about Level I of the Public Sector Certificate Program, with in-depth training for today’s public sector financial professional.
Advance your career in government by completing the first of two levels in the Public Sector Certificate Program. Level I is delivered in a flexible online format with six modules that include:
Level I focuses on how governments and public sector bodies can make the most strategic use of resources entrusted to them to create public value.
This course will help you develop the public sector financial management skills necessary to advise organizations of low to medium complexity.
Additional options and pricing may be available. See pricing and registration for more details.
Governance and decision-making process
• know the typical legislative authorities and provisions defining how governments receive, disburse and manage public funds• explain the elements of governance and decision-making in public sector environments, including how government staff work and communicate with elected officials and their staff, federal members of Parliament, members of provincial parliaments and city councillors• understand government stakeholders, including the public, and their expectations of accountability, transparency, value for money and the sustainability of taxpayer-funded spending
Planning and budgeting process
• explain the government planning and budgeting process, which culminates in an annual budget• describe the steps in the government planning and budgeting process
Government operating and capital budgets
• understand the difference between operating and capital budgets, and between funding for operations versus funding for capital• ability to prepare a budget component for a program, division or other small segment that will be rolled up into the overall budget
Public sector accounting and reporting
• understand public sector accounting as a basis of government financial reporting and the role of sovereign governments in that process• explain and prepare, or support the preparation of, the statements, notes, schedules and other components of a typical set of public accounts• evaluate which government agencies, government business enterprises and other government organizations are part of the Government Reporting Entity (GRE)• evaluate whether an organization needs to be consolidated with its host ministry or department and perform consolidations where indicated• apply public sector GAAP measures to government transactions.• explain and account for all government revenues, including taxes, transfers and non-tax revenue• describe the different types of government transfer payments
• use financial analysis of program-specific financial reports and annual financial statements to assess the financial strength of agencies and not-for-profit organizations delivering government programs• compare and contrast performance measurement in government, not-for-profit and for-profit organizations
• describe the concept of public sector auditing and the accountability relationship with the public• assess financial control and related risks associated with government program delivery, including third- party organizations such as agencies• identify process weaknesses and recommend appropriate financial and internal controls to address identified weaknesses• apply internal audit procedures to assess value for money in government program delivery• understand the types of internal and external audits most frequently encountered in a public sector context• explain the methodology applied in these engagements including value-for-money audits (versus audits that focus on fair presentation)
Member Development and Support
November 22, 2018
CPA Canada’s annual financial literacy conference is a must-attend for those who want to learn how to improve the financial health of Canadians.
October 1, 2018
The ONE is Canada’s must-attend, multi-track CPA event of the year. Stay at the top of your game with future-focused sessions, thought-provoking keynotes, prime networking opportunities and a first-class exhibition floor.
October 15, 2018
Stay up-to-date on critical indirect tax issues and network with other indirect tax professionals at Canada’s largest and longest-running indirect tax event.