Public Financial Management

Course Overview

Public financial management is the engine of service delivery. When it works, programmes get funded, contracts get paid, and audits are clean. When it fails, even well-designed programmes collapse. This course covers the full budget cycle from formulation to audit response, with a focus on the rules and skills that prevent the most common failures.

Target Audience

Finance officers, programme managers, supervisors with budget responsibility

Learning Objectives

On completion of this course, participants will be able to:

1. Describe all phases of the government budget cycle and the key activities in each
2. Apply commitment accounting to prevent budget overruns
3. Identify and respond correctly to revenue collection reconciliation failures
4. Apply procurement thresholds and processes appropriate to the transaction value
5. Distinguish between fruitless, wasteful, and irregular expenditure and their consequences
6. Design effective internal controls using segregation of duties
7. Prepare for and respond to external audit findings professionally