Public sector certificate program Level I

Printable PDF
This is the agenda for Public Sector Certificate Program: Level I
Public Sector Certificate Program: Level I
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

Decision support

• 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)


Jointly presented by CPA Canada and CPA Ontario, The ONE is the must-attend, multi-track event of the year, designed for all CPAs who want to be at the top of their game.

Our Firm Directory allows you to search for Canadian CPA firms using our interactive map as well as other criteria.

You’re in the eye of the storm amid a swirl of slips, forms and receipts. Chart your way through tax-time turbulence with these updates and resources.