The course is built around the public financial management cycle:
- Planning and budgeting
- Budget execution
- Accounting and reporting
- Audit, governance and oversight
1. Introduction to Public Financial Management
- What is Public Financial Management?
- Differences between the public and private sector
- Overview of the public financial management cycle
2. Planning and Budgeting
- Government and the economy
- Policy making
- Funding public services
- Budgeting and budgeting techniques
- Revenue management
- Project management
3. Budget Execution
- Budget execution strategy
- Budget execution cycle
- Cash planning
- Debt management
- Procurement
4. Accounting and Reporting
- Accounting standards
- Accounting procedures
- Financial statements
5. Audit, Governance and Oversight
- Auditing standards
- Audit procedures
- Types of audit
- Governance
- Ethics