Public Financial Management (PFMx)
This online course, presented by the Fiscal Affairs Department, provides an overview of PFM systems, institutions, and capacity building in developing and emerging market economies. It focuses on PFM issues in support of macroeconomic stability, inclusive growth, achievement of the Sustainable Development Goals (SDGs), and post-crisis recovery. The training covers a wide range of topics and treats PFM as an integrated system rather than a collection of specialties. As such, it focuses on PFM priorities, reform objectives and implementation risks. The course is built on conceptual and practical approaches, and includes testimonials from ministers of finance, practitioners, and other stakeholders from many countries.
Target Audience
Anyone with an interest in public finances, budget transparency and government accountability, including government officials, staff from development agencies and civil society organizations. The course is relevant for mid-level to senior officials in ministries of finance, treasuries, debt management offices, and financial divisions in line ministries. The training is designed for those who already have a basic understanding of PFM systems and builds on that knowledge at an intermediate level.
Qualifications
The training is designed for participants who already have a basic understanding of PFM systems and builds on that knowledge at an intermediate level. Basic understanding of PFM systems would be helpful. Access to a computer with a reliable Internet connection and a Google Chrome web browser is essential.
Course Objectives
Upon completion of this course, participants should be able to:
- Explain why PFM is an important tool to implement public policies.
- Describe and analyze the budget cycle and its main components.
- Describe a simple medium-term budget framework, a cash management plan, and a public investment management reform strategy.
- Identify tools for the effective management of fiscal risks, components of fiscal transparency, reliable fiscal reports, and internal and external audits.
- Identify issues relevant to the prioritization and sequencing of PFM reforms, and the challenges faced in implementing such reforms.
- Explain how civil society, public participation, and supreme audit institutions keep governments accountable.
- Describe the role of local conditions and political institutions in designing and implementing reforms.
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