/ PFT Online Course on 'OVERSIGHT OF PUBLIC FINANCES
- FUNDAMENTAL COURSE'
Introduction and Background
course is designed for government officials, development consultants
and practitioners, students of development, and those who have keen
interest in governance and financial management. Nowadays, effective
public financial management is considered critical in combating
corruption, alleviating poverty, and ensuring the effective use
of internal and external resources. This course is a fundamental
course that aims to provide basic understanding of effective public
financial management systems to the participants in a better, quicker
and efficient way by making them familiar with various internal
and external techniques available to strengthen the fiscal transparency
and management that is catalyst for economic growth and development.
This UNITAR e-learning course will give a holistic overview of the
concept and techniques of public financial management. The course
will discuss the role of internal controls and audit system as well
as the role of external audits in ensuring efficiency and integrity
in public financial management and in combating corruption. The
course is designed especially for public officials and development
practitioners, but is also open to the general public who want to
be aware of public financial management instruments and techniques.
Some previous knowledge of public financial management and familiarity
with financial concepts will be assumed in this course.
||when slots are full
||September 27 to October
||Minimum of 35 hours
||US $ 400/-
||UNITAR Geneva (Course Administration
and Technical Questions)
At the end of the course, the participants should be able to:
1. Discuss the concept of public financial
management and recognize the difficulties faced by various sectors
in ensuring and maintaining fiscal transparency and effective management;
2. Clearly describe the legal and institutional framework required
to ensure effective public financial management and the major provisions
3. Distinguish internal controls and audit systems that is applicable
to the participants' respective governments and/or countries;
4. Explain the role of contemporary internal control system and
internal audits that will guarantee efficient and effective management
of government revenues and expenditures; and
5. Assess the applicability or efficiency of external auditing and
performance evaluation in public financial management.
This course is designed to equip participants with conceptual clarity,
practical tools and basic skills leading to improved public financial
This Course is an intermediate level course designed for officials
involved in Ministries of Finance, Ministries of Justice and Public
Administration, policy makers, decision makers, auditors participating
or would be participating in internal or external audits of public
financial management, lawyers, university professors, lecturers
and students, especially in the field of finance, law, economics,
public and business administration.
Structure / Outline
The course comprises of the following five modules:
Module 1: An Introduction to Effective
Public Financial Management
This module will introduce the concept
of public financial management, discuss the rational behind fiscal
transparency and the prerequisites for brining and ensuring fiscal
transparency. The module will give participants an overview of
difficulties faced in various sectors such as procurement and
government debt in ensuring transparency and effective management.
Module 2: The Legal and Institutional Framework
This module will discuss the role of carefully and properly designed
legal framework for effective public finance management. The module
will review the broad principles concerning the role of legislature,
the division of powers and responsibilities within the executive
and the parliament, the relationship between different levels
of government, and the major provisions that should be covered
in the legal framework
Module 3: Internal Control and
This module will discuss the concept
and role of internal (management) control and internal audit systems
in ensuring efficiency and integrity in public finance management.
The statutory and regulatory basis for internal controls differ
from government to government. The module will set out the principles
that underlie internal controls and the rules that must be followed
to account for and to use the resources received and spent through
the budget. The module will also discuss few examples of internal
controls and audits.
Module 4: Internal Control and
Audit Framework in Decentralisation
This module will particularly focus
and discuss the concept of internal control and audits for use
in a decentralization programme. The module will examine various
country examples to understand how the lack or inadequacy of internal
control and audit systems resulted in making sub-national governments
of these countries vulnerable to waste, corruption and inefficiencies.
Role of contemporary internal control system and internal audits
will be discussed to see how they can strengthen the ability of
sub-national governments to efficiently and effectively manage
government revenues and expenditure.
Module 5: External Audit, Performance
Measurement and Evaluation
This module will discuss the significance
of external auditing in ensuring efficient and effective public
finance management. The module will discuss various requirements
and standards for effective auditing as well as different types
of auditing methods. Any limitations of the external auditing
process will also be discussed. Furthermore, the module will also
briefly discuss the techniques of performance measurement and
evaluation as to how they contribute to improve the design and
implementation of existing programmes in the present and in future.
This course will be conducted over the internet using UNITAR's e-Learning
infrastructure for a five-week period. Participants will require a
minimum of 90 minutes of study each day. The course pedagogy will
allow for three levels of interaction. At the first level, the participants
will interact with the training content. At the second level, the
participants will interact with other participants to share experiences
and learn in a contextual manner (using an online discussion board
facility). At the third level, the participants will interact with
a seasoned international negotiator (course mentor) who will moderate
the course for its entire duration. At the core of this course is
a set of online interactions and discussions, each of which will be
coached by an expert.
UNITAR online courses attempt to create
a networked learning environment, in which participants have the
flexibility to learn at their own convenience and pace but also
are able to interact with peers and experts through the discussion
This online course will be conducted
in the English language.
This course is designed as an online course in which participants
will be primarily responsible for their own learning. Each lesson
will consist of the following components:
Reading Materials (Compulsory Reading Materials):
these materials are intended to educate the participants
about the basic concepts and principles applicable to the subject-matter
of the lesson. It will include, where appropriate, sample materials.
These materials will constitute the required reading materials
for the lesson
Reading Materials (Optional Reading Materials): this
will consist of optional reading materials for participants who
wish to learn more about the topic than what is covered in the
Links: This will refer the interested participants
to additional books, articles, documents, and websites that deal
with the issues raised in the lesson.
At the end of each lesson there will be a set of quizzes
for participants to answer. These quizzes are designed to test
the participant's understanding of the lesson. Participants are
required to pass each quiz and obtain at least 80% or more passing
grade in order to be eligible for a certificate. All quizzes will
need to be taken online.
Discussion Board: There will be a community discussion
board available on which participants can post questions or comments
that can be seen by the instructor and the other participants.
This discussion board will be moderated by the course director
and UNITAR. Structured discussion strings will be posted on a
All successful participants will be
eligible to a certificate after completion of this online course.