تفاصيل الدورة
Day OneContext of Public Financial Management
This provides an overview of the major dimensions of the internal and external context of PFM as well as the policy, macroeconomic and fiscal context. The unit ends by examining the revenue side with focus on the basic principles of tax policy and tax administration. of the basic principles of tax policy.
Day Two
Concepts, Objectives and Systems
Introduction to the basic concepts and objectives of PFM before examining budget types, budgeting systems and classifications. It also considers budget coverage and the impact of the government’s financial actions on the future fiscal situation of the country.
Day Three
The “Upstream” Stages: Preparing the Budget
To budget is to choose, and the fundamental basis of a good budget preparation is thus an “availability” approach rather than a “needs” approach.
This module explores the process of budget preparation, including the role of the legislature. It also explains the need for a multiyear fiscal perspective, mainly in order to assure its sustainability avoid short-sighted decisions and provide a financial perspective against which to decide major changes in government policy. .
Day Four
Assessing and Developing PFM Systems
The final module describes and explains Public Expenditure and Financial Accountability (PEFA) using the PEFA Performance Measurement Framework.
تحديث بتاريخ 16 May, 2024
المتطلبات
There are no eligibility requirements to attend this course.
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