Public Financial Management (PFM) Course

Course Introduction

Public Financial Management (PFM) Course is designed to strengthen the capacity of professionals working in government, public sector institutions, and development organizations to manage public resources efficiently, transparently, and in line with accountability standards. The course provides a comprehensive understanding of how public funds are planned, allocated, executed, and monitored to achieve national development objectives.

The course introduces core principles of public financial management including budgeting systems, fiscal policy frameworks, expenditure control, and revenue management. Participants will explore how governments design and implement budgets that reflect policy priorities while ensuring fiscal discipline and sustainability.

A strong focus is placed on budget formulation and execution processes within the public sector. Participants will learn how medium-term expenditure frameworks, program-based budgeting, and performance-based budgeting systems are used to improve efficiency, accountability, and service delivery outcomes.

The training also emphasizes public expenditure management, procurement systems, and internal control mechanisms that ensure public funds are used effectively. Participants will gain insights into financial compliance, audit processes, and anti-corruption safeguards that strengthen institutional integrity.

The course further explores revenue mobilization, debt management, and fiscal decentralization as critical components of public financial systems. Participants will understand how governments balance revenues and expenditures while maintaining macroeconomic stability and supporting development priorities.

By the end of the course, participants will be able to apply PFM principles to improve transparency, accountability, and efficiency in public resource management and contribute to stronger governance and service delivery systems.

Duration
5 Days

Who Should Attend

• Government Finance Officers and Accountants
• Budget and Planning Officers
• Public Sector Managers and Administrators
• Auditors and Internal Control Officers
• Procurement and Supply Chain Officers
• Policy Analysts and Economic Planners
• Development Partner and Donor Staff
• NGO Finance and Compliance Officers
• Central and Local Government Officials
• Project and Program Managers in Public Sector
• Revenue and Tax Administration Officers
• Consultants in Public Financial Management

Course Objectives

• Develop comprehensive understanding of public financial management systems and governance structures effectively.
• Strengthen capacity to design and implement public budgeting processes aligned with policy priorities successfully.
• Build expertise in medium-term expenditure frameworks and program-based budgeting approaches effectively.
• Enhance skills in public expenditure management and financial control systems efficiently.
• Equip participants with knowledge of public procurement systems and compliance requirements effectively.
• Strengthen understanding of revenue management and fiscal policy implementation processes effectively.
• Improve capacity to analyze public financial reports and audit findings accurately.
• Develop skills in ensuring transparency, accountability, and anti-corruption safeguards in public finance effectively.
• Enable participants to apply fiscal decentralization principles in governance systems successfully.
• Strengthen ability to improve efficiency and effectiveness in public resource allocation decisions effectively.

Course Outline

Module 1: Introduction to Public Financial Management

• Understanding principles and frameworks of public financial management systems effectively
• Exploring roles of PFM in governance and public service delivery
• Identifying key stakeholders in public financial management systems
• Understanding global standards and practices in public finance

Module 2: Public Budgeting Systems and Processes

• Understanding budget cycles and formulation processes in public sector effectively
• Exploring types of budgeting systems including line-item and program budgeting
• Strengthening budget prioritization and allocation mechanisms
• Aligning budgets with national development plans and policies

Module 3: Medium-Term Expenditure Frameworks (MTEF)

• Understanding structure and purpose of MTEF in fiscal planning effectively
• Linking annual budgets with medium-term fiscal strategies
• Improving fiscal discipline through multi-year budgeting systems
• Enhancing predictability in public expenditure planning

Module 4: Program-Based and Performance Budgeting

• Applying program-based budgeting approaches in public finance systems effectively
• Measuring performance outcomes in budget implementation
• Strengthening results-based budgeting frameworks
• Improving efficiency through performance accountability systems

Module 5: Public Expenditure Management

• Understanding expenditure control and monitoring systems in public finance effectively
• Managing public funds to ensure efficiency and accountability
• Strengthening commitment controls and payment systems
• Reducing wastage and inefficiencies in public spending

Module 6: Public Procurement Systems

• Understanding procurement laws and regulatory frameworks effectively
• Ensuring transparency and competitiveness in procurement processes
• Strengthening procurement planning and contract management systems
• Reducing corruption risks in procurement operations

Module 7: Revenue Mobilization and Tax Systems

• Understanding public revenue generation systems and tax administration effectively
• Strengthening domestic resource mobilization strategies
• Enhancing efficiency in tax collection systems
• Supporting sustainable fiscal revenue frameworks

Module 8: Public Debt and Fiscal Sustainability

• Understanding public debt management principles and strategies effectively
• Assessing debt sustainability and fiscal risks in public finance
• Strengthening borrowing and repayment frameworks
• Ensuring long-term fiscal stability and resilience

Module 9: Auditing, Accountability and Internal Controls

• Understanding audit systems and public accountability mechanisms effectively
• Strengthening internal control systems in public institutions
• Enhancing transparency in financial reporting processes
• Preventing fraud and financial mismanagement in public finance

Module 10: Fiscal Decentralization and Governance

• Understanding fiscal decentralization principles and frameworks effectively
• Strengthening financial management in local government systems
• Improving resource allocation between central and local authorities
• Enhancing governance and service delivery through decentralization

Training Approach

This course will be delivered by our skilled trainers who have vast knowledge and experience as expert professionals in the fields. The course is taught in English and through a mix of theory, practical activities, group discussion and case studies. Course manuals and additional training materials will be provided to the participants upon completion of the training.

Tailor-Made Course

This course can also be tailor-made to meet organization requirement. For further inquiries, please contact us on: Email: training@upskilldevelopment.com Tel: +254 721 331 808

Training Venue 

The training will be held at our Upskill Training Centre. We also offer training for a group (at a discount of 10% to 50%) at requested location all over the world. The Onsite course fee covers the course tuition, training materials, two break refreshments, buffet lunch, airport transfers, Upskill gift package, and guided tour.

Visa application, travel expenses, dinners, accommodation, insurance, and other personal expenses are catered by the participant

Certification

Participants will be issued with Upskill certificate upon completion of this course.

Airport Pickup and Accommodation

Airport pickup and accommodation is arranged upon request. For booking contact our Training Coordinator through Email: training@upskilldevelopment.com, +254 721 331 808

Terms of Payment:

Unless otherwise agreed between the two parties’ payment of the course fee should be done 3 working days before commencement of the training so as to enable us to prepare better.