Module 1: Foundations of Public Financial Management
Introduces the structure, objectives, and guiding principles of PFM. Explains transparency, accountability, fiscal discipline, and the role of PFM in national development.
Module 2: Government Budgeting & Public Expenditure Frameworks
Covers budgeting systems, Medium-Term Expenditure Frameworks (MTEF), programme-based budgeting, expenditure classifications, and budget formulation, approval, and execution processes.
Module 3: Public Revenue Generation, Taxation & Resource Mobilisation
Explores government revenue sources including taxes, non-tax revenue, donor support, grants, and natural resource revenues. Explains tax administration, compliance, and modern revenue collection systems.
Module 4: Treasury Management, Cash Control & Government Payments
Focuses on treasury single account (TSA), cash planning, commitment control, payroll management, and public expenditure controls to prevent arrears and leakages.
Module 5: Public Procurement, Contracting & Financial Controls
Covers procurement laws, tendering, contract management, value-for-money principles, fraud prevention mechanisms, and internal control systems in public institutions.
Module 6: Public Sector Accounting, IPSAS & Financial Reporting
Provides knowledge of accounting processes for ministries, departments, and agencies. Introduces IPSAS principles, reporting formats, and public-sector financial statement preparation.
Module 7: Public Sector Auditing, Oversight & Performance Evaluation
Explains internal and external audit processes, supreme audit institutions, performance auditing, compliance reviews, and strengthening oversight institutions such as Parliament and Audit Service.
Module 8: PFM Reforms, Digital Systems & Fiscal Risk Management
Covers global PFM reforms, digital public finance systems (IFMIS), fiscal risk analysis, debt management, and strategies for improving efficiency and accountability in public-sector finance.