Course Overview

This program equips government officials, PFM practitioners, and reform leaders with the tools to strengthen public financial management systems and implement administrative reforms that improve governance, efficiency, transparency, and service delivery.

The course aligns with the World Bank PFM Reform Strategy, PEFA Framework, IMF Fiscal Transparency Code, and global best practices for budgeting, expenditure control, public administration modernization, and institutional strengthening.

Participants learn how to diagnose PFM weaknesses, design reform strategies, and implement modern administrative systems that support sustainable development.

2. Learning Objectives

Participants will be able to:

• Understand the foundations and objectives of PFM systems.

• Conduct PFM diagnostics using PEFA and World Bank tools.

• Strengthen budget formulation, execution, and reporting.

• Improve procurement, internal controls, and audit systems.

• Design and implement administrative and civil‑service reforms.

• Integrate digital transformation into public‑sector operations.

• Manage change and institutional reform processes effectively.

• Prepare PFM and administrative reform action plans aligned with World Bank standards.

3. Target Audience

• Ministries of Finance, Planning, Public Service, and Local Government

• Treasury departments and budget offices

• Internal audit and procurement units

• Public‑sector reform units and delivery labs

• World Bank–funded project teams

• Auditors, accountants, and PFM consultants

• Researchers and academics in governance and public administration

4. Detailed Course Outline

Module 1: Introduction to Public Financial Management

• Objectives and pillars of PFM

• World Bank and IMF PFM frameworks

• PFM and its role in governance and service delivery

• Overview of the PFM cycle

• Case studies of PFM reforms in developing countries

Module 2: PFM Diagnostics & Assessment Tools

• PEFA Framework: indicators and scoring

• IMF Fiscal Transparency Code

• World Bank PFM Reform Strategy

• Identifying strengths, weaknesses, and reform priorities

• Conducting a PFM diagnostic assessment

Module 3: Budget Formulation & Fiscal Policy

• Medium‑Term Expenditure Frameworks (MTEFs)

• Program‑based budgeting

• Revenue forecasting and fiscal planning

• Budget credibility and alignment with national priorities

• Gender‑responsive and climate‑responsive budgeting

Module 4: Budget Execution, Treasury & Cash Management

• Commitment control and expenditure management

• Treasury Single Account (TSA)

• Cash‑flow forecasting and liquidity management

• Payroll and personnel expenditure controls

• Financial management information systems (FMIS)

Module 5: Public Procurement & Contract Management

• Procurement laws and regulatory frameworks

• Competitive bidding and transparency

• E‑procurement systems

• Contract management and performance monitoring

• Preventing fraud and corruption in procurement

Module 6: Internal Controls, Internal Audit & Risk Management

• Internal control frameworks (COSO, INTOSAI)

• Role of internal audit in PFM

• Risk‑based internal auditing

• Strengthening control environments

• Reporting and follow‑up mechanisms

Module 7: External Audit, Oversight & Accountability

• Supreme Audit Institutions (SAIs)

• Parliamentary oversight and public accounts committees

• Citizen engagement and social accountability

• Transparency and open‑government initiatives

• Publishing fiscal and budget information

Module 8: Administrative & Civil Service Reforms

• Public‑sector modernization frameworks

• Civil service reform: recruitment, performance, incentives

• Organizational restructuring and functional reviews

• Decentralization and local‑government reforms

• Leadership and change‑management strategies

Module 9: Digital Transformation in Public Administration

• E‑government and digital public services

• Digital identity, interoperability, and data governance

• Automation and process re‑engineering

• Cybersecurity and digital‑risk management

• Leveraging technology for PFM efficiency

Module 10: Practical Exercises & Capstone Project

• Conducting a PEFA‑based PFM diagnostic

• Designing a budget‑reform roadmap

• Developing a procurement improvement plan

• Preparing an administrative reform strategy

• Capstone: Develop a National PFM & Administrative Reform Action Plan for a simulated country

5. Training Methodology

• Expert‑led lectures and guided discussions

• Hands‑on PFM diagnostics and reform‑planning exercises

• Case studies from World Bank and IMF programs

• Group work and scenario‑based simulations

• Practical sessions on budgeting, procurement, and digital governance

• Capstone project with peer and instructor feedback

6. Deliverables & Outputs

Participants will receive:

• A PFM & Administrative Reform Toolkit (frameworks, templates, datasets)

• PEFA diagnostic tools and reform‑planning templates

• Budgeting, procurement, and audit improvement tools

• Capstone project report and presentation

• Certificate of Completion from Regewall Training Institute