Official Description

3.0 Continuing Education Units (CEUs)

This course looks at the system of rules, processes, procedures and regulations through which decisions on financial resources are made and implemented.The course aims to provide a basis for better understanding of core concepts, objectives, and issues in public financial management (PFM) as they relate to the functions of the legislature. Particular focus is placed on how PFM impacts three levels of budgetary outcomes: aggregate fiscal discipline, allocative efficiency and operational performance.

Topics Covered

  • The context of public financial management
  • The governance, institutional and global context
  • The policy, macroeconomic and fiscal context
  • Concepts and objectives of PFM
  • Budget types, systems, and classifications
  • Budget strategy and preparation
  • Budget approval and scrutiny
  • Budget implementation
  • Accounting, reporting, and auditing

Learning Outcomes

The course is designed to enable you to:

  • Reflect on the major dimensions of the internal and external context of the budgetary system
  • Explain the meaning and relevance of the three main objectives of Public Financial Management and how they interface with parliament and political choices
  • Appraise the role of the legislature throughout the key stages of the budget process across different jurisdictions
  • Raise key questions and apply different techniques when reviewing revenue and expenditure plans, financial accounts, and actual performance


I am glad to have been part of this program. I got a promotion at my place of work and we are fully using the financial management course to inform other staff through the Institute of Parliamentary Studies of Uganda.
- Josephine Watera, Principal Monitoring and Evaluation Officer, Parliament of Uganda

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