Resource Management and Budget Training Program - Archived

The Resource Management and Budget (RMB) training program provides an introduction to the Commonwealth Resource Management Framework and the budget process. RMB covers key aspects of the framework, including the overarching principles and rules that govern the management and use of public resource by Commonwealth entities and officials.

Audience

RMB is aimed at officials of Commonwealth entities who are:

  • starting out in the Commonwealth public sector and want to know more about the Commonwealth Resource Management Framework or
  • want to know more about their duties and responsibilities in relation to managing public resources and programmes

Finance has established a panel of training providers who can assist entities to tailor and deliver RMB training to officials in their entity.

See the Training page for information on Finance’s other training programs.

Back to top

RMB training overview

RMB consists of three parts, each approximately three hours in length. Together, the three parts aim to give participants an understanding of the components and processes within the Commonwealth Resource Management Framework, showing how they work together to support decision-making in Government and ensure the proper use and management of public resources.

Part I – Introduction to the Commonwealth Resource Management Framework 

Part I provides an overview of the framework and its legislative components and covers:

  • the Australian system of government, including the three tiers of government, the Australian Constitution, the separation of Commonwealth powers and the structure of Commonwealth public sector
  • appropriations and the flow of relevant money
  • other legislative components of the framework including the PGPA Act and legislative instrument made under that Act on such matters as Commonwealth procurement, grants and financial reporting
  • policies and guidance that influence governance, performance and accountability in the Commonwealth public sector.

The learning objectives of Part I are to give participants an insight to:

  • what constitutes public resources
  • the purpose of the Commonwealth Resource Management Framework
  • parts of the Australian Constitution relevant to the framework
  • the three tiers of government in Australia and the separation of Commonwealth powers between the Executive Government, Parliament and the Judicary
  • the structure of the Commonwealth public sector and the types of Commonwealth bodies, including non-corporate Commonwealth entities, corporate Commonwealth entities and Commonwealth companies
  • the flow of relevant money from revenue and receipts to appropriations
  • types of appropriations: annual and special appropriations
  • the purpose of the PGPA Act, who it applies to and its key elements
  • the principles and objects of the PGPA Act
  • legislative instruments made under the PGPA Act, including rules (relating to Commonwealth procurement, grants and financial reporting) and determinations
  • policies that apply to Commonwealth entities
  • guidance and other tools to help officials understand and comply with the Framework
  • other legislation that relates to the management of public resources, including the Charter of Budget Honesty Act, Federal Financial Relations Act, Auditor-General Act, Public Service Act, Corporations Act

Slides for Part I

Part II – PGPA Act – fundamentals for officials

Part II builds on the foundations in Part I, focusing on the requirements to ensure the proper use of public resources and maintain accountability. Part II covers:

  • accountability, internal controls and performance management within the Commonwealth Resource Management Framework
  • risk management and the Commonwealth Risk Management Policy
  • considerations for using and managing public resources, in particular the application of the procurement and grants frameworks to spending relevant money.

The learning objectives of Part II are to give participants an insight to:

  • the Commonwealth performance management framework and its importance in the resource management cycle — the framework includes corporate plans, portfolio budget statements, annual reports and annual performance statements
  • the role and principles of the Commonwealth Risk Management Policy
  • the importance of risk management, and how it must be addressed in an entity’s internal controls
  • requirement for accountable authorities to establish internal control to governing their entities, e.g. ensure the proper use of public resources, achievement of purposes, and financial sustainability
  • aspects of proper use, i.e. efficient, effective, economical and ethical
  • the uniform duties of accountable authorities and officials
  • the use and management of relevant property and the Commonwealth Property Management Framework
  • the commitment of relevant money
  • matters officials should consider before committing relevant money
  • considerations when engaging in procurement such as value for money or whole-of-government arrangements
  • considerations when managing a grants program

Part II is also supported by following eLearning modules:

Slides for Part II

Part III – Budget process and reporting

Part III follows the resource management cycle from planning and budgeting, to implementing and monitoring and finally to reporting and evaluating. This approach reinforces the framework foundations in Part I and the practical steps to using public resources considered in Part II by examining a typical budget cycle.

The learning objectives of Part III are to give participants an insight to:

  • the context for the budget, i.e major fiscal aggregates, revenue and expenditure, surpluses and deficits
  • legislation that applies to the budget
  • documents required with the budget, e.g. budget papers, PBSs and appropriation bills
  • tools used to manage the budget, i.e. CBMS (BEAM, BPCD) and INPACT
  • the roles and responsibilities of participants involved in the budget process
  • the three year budget cycle and how this fits with the resource management cycle
  • the steps involved in developing and costing new policy proposals (NPPs)
  • how portfolio budget submissions are prepared
  • what is involved in mid-year estimates
  • drivers and timing for additional annual appropriation bills
  • the timing and types of financial and non-financial reports
  • how to review financial reports

Slides for Part III

Back to top

Training slides and related guidance

Part I – Introduction to the Commonwealth Resource Management Framework 

Part II – PGPA Act – fundamentals for officials

Part III – Budget process and reporting

Back to top

For questions about the RMB training program please contact: pmra@finance.gov.au

Last updated: 21 December 2016