CPFM Module I
Budgeting, Revenue and Cash Management glossary
Every term this guide defines, A to Z, each with the chapter that teaches it. Open it when a word in a question is unfamiliar, and test yourself on it in the last week: cover the definition and say it in one sentence.
4 terms from the free first chapter
D
- Development budget
Covers capital expenditure, infrastructure and other long-term investment.
Taught in Introduction to public sector budgeting
P
- Programme-based budget
Organises spending by programme and expected outcome, rather than only by line item, the format Kenya's national and county budgets now use.
Taught in Introduction to public sector budgeting
R
- Recurrent budget
Covers day-to-day operating costs, salaries, supplies, maintenance.
Taught in Introduction to public sector budgeting
S
- Supplementary budget
Adjusts an already-approved budget mid-year where circumstances require it, as the chapter on the budget process explains.
Taught in Introduction to public sector budgeting
The full glossary adds every term from the other 10 chapters, A to Z, each with the chapter that teaches it.