Public Financial Management, Budgeting & Fiscal Governance
The public budget cycle from planning to oversight: programme and performance budgeting, cash and debt management, procurement, control and audit, and fiscal transparency.
Benghazi from orbit
Programme overview
For leaders in the Ministry of Finance and finance departments of ministries, authorities and municipalities: budget preparation and execution, moving to programme and performance budgeting, treasury management, internal control, transparency reporting and PEFA indicators.
Learning Objectives
- Prepare a programme- and performance-based budget.
- Manage budget execution, cash and commitments.
- Apply internal control and audit in the institution.
- Produce transparent financial reports for leadership and the public.
Target Audience
- Leaders in the Ministry of Finance and the Audit Bureau.
- Finance directors in ministries, authorities and municipalities.
- Financial controllers and internal auditors.
Program Curriculum
- Module 1
Day 1: The budget cycle and legal framework
- Budget stages and institutional roles
- The PEFA framework and regional assessment results
- Module 2
Day 2: Programme and performance budgeting
- Moving from line-item to programme budgeting
- Workshop: a programme structure and indicators for a ministry
- Module 3
Day 3: Execution, treasury and procurement
- Cash, commitment and arrears management
- Public procurement and integrity
- Module 4
Day 4: Control and transparency
- Internal control, audit and accountability
- Fiscal-transparency reports and the citizen budget