Public Financial Management & Programme Budgeting
Overview
Sound public financial management lets governments use limited resources well and show citizens how their money is spent. This course covers the full budget cycle, from fiscal planning to programme budgeting, execution, accounting, reporting and audit, with emphasis on linking budgets to results.
Who should attend
Ministry of finance staff, budget and finance directors in ministries and public bodies, and parliamentary and audit staff.
Training methodology
Interactive presentations, regional and international public sector experiences, case studies, group work on participants' own institutions, practical exercises, and an action plan for each participant's entity.
Objectives
By the end of this course, participants will be able to:
- Explain the components of a sound PFM system
- Prepare budgets using a programme approach
- Link budget allocations to objectives and results
- Strengthen budget execution and controls
- Improve fiscal transparency and reporting
Course outline
Day 1PFM Foundations
- Objectives of PFM
- The budget cycle
- Institutions and roles
- PFM assessment frameworks
- Diagnostic exercise
Day 2Fiscal Planning
- Medium-term fiscal frameworks
- Revenue forecasting
- Expenditure ceilings
- Fiscal risks
- Planning exercise
Day 3Programme Budgeting
- From line items to programmes
- Programme structures
- Performance indicators
- Costing programmes
- Programme design workshop
Day 4Budget Execution
- Commitment and payment controls
- Cash and treasury management
- In-year reporting
- Arrears
- Case study
Day 5Accountability and Transparency
- Government accounting and statements
- External audit
- Citizen budgets
- Reform sequencing
- Action plan
