ICGFM e-Learning Portal

Online PFM Diploma Course: Content & Syllabus

The Course is flexible and I can attempt the course work whenever I get some free time. Also the concepts are clearly explained with examples that can be easily understood

Ahmed Mohamed Hassan

Diploma in Public Financial Management

By the end of this course, students will:

  • The relationship of national, fiscal and sector plans and be able to incorporate in medium term and annual budgets
  • The relationship between budget and accounting classification and developing a classification structure meeting the requirements of international standards and the need for performance management
  • Issues of budget implementation and management of revenues, expenditure, assets, and liabilities, including commitment and cash management using appropriate information technology
  • Concepts of transparency and accountability, how they are reflected under cash and accrual reporting according to financial reporting standards ( IPSAS and IMF GFS), including managing the transition between accounting bases
  • Concept of good governance and open budget approaches, internal financial control and international standards for internal audit
  • Modern approaches to independent audit in accordance with INTOSAI standards and the process of legislative scrutiny

Course Syllabus

The course comprises 6 modules as summarised below, along with student tasks.

Coverage summary Case study tasks
1 Planning, performance measures, budget classification and chart of accounts, programme budgeting A series of tasks relating to fiscal frameworks and performance, developing a Logical framework for tasks and then creating activities, line items, output and programme analysis of budget information
2 Fiscal and sector strategies, annual and medium-term budgets, budgets, environment, social, and governance (ESG) budgets, open budgets Tasks relating to performance budgets, cash and accrual budgets and reconciliation between them, cash sub-ledgers
3 Budget execution, fund release, cash, debt, asset and liability management, revenue management, fiscal risk Cash planning, commitment management, tax revenues, supplementary budgets
4 Accountability and transparency, financial reporting, IPSAS conceptual framework, cash and accrual IPSAS, transition from cash to accrual, IMF GFS Reporting under different basis of accounting, budget comparison, cash flow, currency translation and consolidation
5 Governance, accountability, transparency, internal control and audit, external audit, legislative scrutiny Internal control, external audit
6 PFM assessment, the PEFA assessment framework application framework and utilisation, PFM reform strategies, acquiring and implementing financial management information systems, future PFM issues and challenges PFM assessment
  • More Information?

    If you would like more information, simply fill in the details below and we'll send you a prospectus.

Diploma in Public Financial Management

By the end of this course, students will:

  • The relationship of national, fiscal and sector plans and be able to incorporate in medium term and annual budgets
  • The relationship between budget and accounting classification and developing a classification structure meeting the requirements of international standards and the need for performance management
  • Issues of budget implementation and management of revenues, expenditure, assets, and liabilities, including commitment and cash management using appropriate information technology
  • Concepts of transparency and accountability, how they are reflected under cash and accrual reporting according to financial reporting standards ( IPSAS and IMF GFS), including managing the transition between accounting bases
  • Concept of good governance and open budget approaches, internal financial control and international standards for internal audit
  • Modern approaches to independent audit in accordance with INTOSAI standards and the process of legislative scrutiny

Course Syllabus

The course comprises 6 modules as summarised below, along with student tasks.

Coverage summary Case study tasks
1 Planning, performance measures, budget classification and chart of accounts, programme budgeting A series of tasks relating to fiscal frameworks and performance, developing a Logical framework for tasks and then creating activities, line item, output and programme analysis of budget information
2 Fiscal and sector strategies, annual and medium-term budgets, budgets, environment, social, and governance (ESG) budgets, open budgets

Tasks relating to performance budgets, cash and accrual budgets and reconciliation between them, cash sub-ledgers

3 Budget execution, fund release, cash, debt, asset and liability management, revenue management, fiscal risk Cash planning, commitment management, tax revenues, supplementary budgets
4 Accountability and transparency, financial reporting, IPSAS conceptual framework, cash and accrual IPSAS, transition from cash to accrual, IMF GFS

Reporting under different basis of accounting, budget comparison, cash flow, currency translation and consolidation

5 Governance, accountability, transparency, internal control and audit, external audit, legislative scrutiny

Internal control, external audit

6 PFM assessment, the PEFA assessment framework application framework and utilisation, PFM reform strategies, acquiring and implementing financial management information systems, future PFM issues and challenges

PFM assessment

  • More Information?

    If you would like more information, simply fill in the details below and we'll send you a prospectus.