SECTION 1.1 – INTRODUCTION

Overview:
Welcome to the course on Public Financial Management (PFM) and the Role of Parliament and Civil Society. This course will provide you with a comprehensive understanding of the PFM system, the pivotal role Parliament plays in the budget cycle, and how Civil Society Organizations (CSOs) can effectively engage with parliament during the budget process. We will also engage in skill-building exercises and reflective questions to deepen your learning experience.
Welcome/Overview of Course Objectives
(Founder and Principal Consultant at Nexus PFM Consulting)
Bulleted List of Key Points from Video:
- Gain a thorough understanding of PFM and the budget process.
- Learn about Parliament’s critical role in the budget cycle.
- Discover ways CSOs can engage with parliament during the budget cycle.
- Participate in skill-building exercises to apply learning.
- Reflect on and discuss questions related to PFM as well as Parliamentary and civil society roles.
Reflect on and discuss questions related to PFM as well as Parliamentary and civil society roles.
Before you proceed, pause! Reflect on and answer these questions:
Upload your answers in the comment box provided below
Your answers will be shared only with the course facilitator via [email protected]
What are your goals for this course?
- What are your goals for this course?
- Why do you think PFM or budget work matters?
- To what extent has your organization engaged with the budget?
- Think about a specific issue that concerns you or your organization and the budget dimension of the issue. How could engaging in the budget process help you or your organization achieve the change you want to see?

21 Comments
I envision to gain more insight on public finance management which is an upcoming area of law. This course is very crucial especially here in Kenya where lately the protests have increased due to finance legislation.
I am keen on knowing how legal policy advisers like the firm I work with, can contribute to greater public finance management and identify any potential gaps.
Daisy thanks for posting! A legal perspective can be crucial in strengthening legislation such as the PFM and Debt Management Acts, which are essential for transparent and accountable financial practices. International PFM best practices can inform amendments tailored to address any shortcomings in the PFM system. Identifying gaps, like limited public consultation or debt oversight, allows legal advisers to propose targeted reforms, contributing to a balanced and resilient fiscal framework.
•My goal is to enhance knowledge and skills through comprehensive understanding of PFM principles , theories and best practices.
•Improve my performance and apply the learned concepts and techniques to organizational goals
•Advance career prospects: Acquire skills and knowledge to to take more senior roles.
WHY DO YOU THINK PFM OR BuDGET MATTERS:
•Effective resource mobilisation:PFM ensures that limited resources are allocated efficiently,to advance development goals and priorities.
•Accountability:PFM promotes accountability by ensuring that funds are used for it intended purposes .
•Fiscal Discipline:PFM helps governments maintain fiscal discipline , reducing the risk of debt crises and promoting economic stability.
TO WHAT EXTENT DOES YOUR ORGANIZATION ENGAGED WITH BUDGET
•This happens during the budget planning by involving employees in the budget planning process,to ensure everyone understands the organization financial goals and objectives.
•Employees Empowerment stage: Gives employees the authority to make financial decisions within their department, ensure they understand how their decision impact the organization overall budget.
THINK ABOUT A SPECIFIC ISSUE THAT CONCERNS YoU AND THE ORGANIZATION BUDGET PROCESS, HELPS YOU ACHIEVE THE CHANGE YOU WANT:
•Engaging in the budget can help mobilize resources for specific initiative or programs for supporting the achievement of the desired outcomes.
•Stakeholders Engagement:The budget provides opportunities for stakeholders , Including citizens and civil society organizations.
•Collaborative decision making
•Policy influence
•Alignment with development priorities
•Targeted interventions
What are your goals for this course?
I want to gain more insights on how civil society can work with parliament on public finance management issues to improve welfare of citizens.
Why do you think PFM or budget work matters?
PFM matters because for socio-economic rights to be enjoyed it requires better prioritisation of resources to meet the needs of citizens.
To what extent has your organization engaged with the budget?
we look at the social inclusiveness of the budget so that marginalised groups such as youths, women, children and persons with disability benefit from public resources.
Think about a specific issue that concerns you or your organization and the budget dimension of the issue. How could engaging in the budget process help you or your organization achieve the change you want to see?
Our organisation is concerned about budget alocation to wards children’s programmes such as child protection, education, health and nutrition. engaging in the budget through capacitating children to participate during budget consultation allows them to be able to express their needs better. we also advocate for children ‘s issues through sharing budget priorities for children with parliament child caucus
Great points Reginald, this e-course is definitely for you! The focus on gender responsive budgeting as well as public participation and advocacy throughout the e-modules should help to shed some light on effective strategies for engaging parliament on these important issues.
Mes objectifs pour ce cours sont multiples mais spécifiquement il s’agit pour moi de renforcer mes compétences sur les questions de finances publiques en générale et connaitre le rôle des acteurs : la OSC et du parlement dans le processus budgétaire. Renforcer mes capacités et acquérir une bonne maitrise des outils d’évaluation.
La gestion des finances publiques ou le travail budgétaire est très important car pour moi le seul instrument de politique publique que nous disposons pour la plupart des pays d’Afrique Centrale pour développer nos pays est la politique budgétaire, nous n’avons pas une politique monétaire, ni industrielle comme levier pour développer nos états, le seul instrument qu’avons est budgétaire. Donc nous pensons cet instrument doit être gérer de manière participative et transparente.
Dans le cadre la mise en œuvre du projet Cameroon Open participatory Budget dont j’ai assumer la coordination financée par USA au Cameroun. et la mise en œuvre du projet d’implémentation du Système Intégré de gestion des finances publiques locales porté par le programme National de Développement Participatif, notre organisation a été un acteur majeur dans ces projet au Cameroun.
le problème de la participation accrues des citoyennes et des citoyens surtout marginalisés à toute les étapes du processus budgétaire est un véritable défis auquel mon organisation et moi-même moi adressons à travers le développement et la conception des plateformes numériques d’ouverture des données budgétaires au public. Nous sommes partenaire de IBP pour l’Enquête sur le budget ouvert (EBO) est le seul instrument de recherche indépendant, comparatif et factuel au monde. L’EBO évalue les possibilités formelles offertes au public pour une participation significative aux différentes étapes du processus budgétaire. Elle examine les pratiques de l’Exécutif, du Législatif et de l’Institution Supérieure de Contrôle des finances publiques (ISC) du pouvoir central à l’aide de 18 indicateurs à pondération égale, alignés sur les principes de participation du public à la politique budgétaire. Les résultats du Cameroun de l’EBO 2023, nous interpelle à plusieurs titres : La note ou le score du Cameroun pour la participation du public est de 20 (sur 100). Un score de transparence de 50 (sur 100) et Le pouvoir législatif et l’institution supérieure de contrôle des finances publiques du Cameroun exercent ensemble un contrôle faible au cours du processus budgétaire, avec un score composite de contrôle de 33 (sur 100). Comme recommandation au Parlement du Cameroun devrait accorder la priorité aux actions suivantes :
Permettre aux membres du public ou aux organisations de la société civile de témoigner lors des débats sur la proposition de budget avant son approbation.
Permettre aux membres du public ou aux organisations de la société civile de témoigner lors des débats sur le rapport d’audit.
To get a better understanding of PFM and to connect with like minded colleagues
It matters because it is what defines a nations development agenda and priorities
At public participation forums and in the Civils Society Parliamentary Network Forums which we belong to
Youth unemployment – Make proposals to increase allocations to sectors like skills training, IT which can provide more opportunities for youth to be self employed.
Merci pour cette opportunité de formation.
Mes objectifs pour cette formation sont multiples.
D abord ,j aimerais apprendre auprès des experts de la gestion des finances publiques sur les outils pour être proactive en tant qu acteur de la société civile.
Ensuite, comment implémenter cette formation dans mon travail de gestionnaire de projet.Je travaille sur un projet d analyse du rapport de la cour des comptes en côte d ivoire.Le clou de ce projet est la conférence annuelle de la recevabilité.
Enfin, je souhaiterais faire du réseautage pour mieux structurer des projets communs.
Ce cours me permettra de m’approprier des outils d’analyses du budget dans les différents secteurs publics pour mieux porter des plaidoyers sur l’amélioration des politiques publiques aussi bien dans les communes que l’ensemble du territoire national au Cameroun. De plus ce cours me permettra d’approfondir les connaissances et les stratégies dans le domaine de plaidoyers en matière des finances publiques.
As an economist and a senior citizen, i enroll to this course because i seek to understand how governments manages national debts, resolve budgetary issues, and investigate spending that is not sufficiently paid by taxes. The influence of government actions on specific segments of society is also examined in public finance, thus i am here to get more insight on how to effectively contribute in national building.
What are your goals for this course?
To increase on my capacity on Public Financial Management for effective engagement with state actors at both central and local level for increased transparency and accountability on the use of public resources.
Why do you think PFM or budget work matters?
PFM work matters because it is about peoples resources, its management thereby ensuring transparency and accountability
To what extent has your organization engaged with the budget?
My organisation Budget Advocacy Network (BAN) works on all the stages of the budget and our work is both at the national and local level.
Think about a specific issue that concerns you or your organization and the budget dimension of the issue. How could engaging in the budget process help you or your organization achieve the change you want to see?
The issue of gender budgeting by local councils and Ministries, Departments and Agencies still remain a challenge. It will help me and BAN to enhance the capacity of government officials to adequately use gender budgeting skills to make government (central & local) budgets gender sensitive.
• What are your goals for this course?
To gain more insights on how Civil Society Organisations can work with parliament on public finance management issues to improve welfare of citizens.
• Why do you think PFM or budget work matters?
PFM matters because for socio-economic rights to be enjoyed it requires better prioritisation of resources to meet the needs of citizens.
• To what extent has your organization engaged with the budget?
We are involved in Advocacy at the local level and participates in public forums which we belong to
• Think about a specific issue that concerns you or your organization and the budget dimension of the issue. How could engaging in the budget process help you or your organization achieve the change you want to see?
Gender mainstreaming into budgeting is very critical now especially at the local levels. It will help enhance my capacity to adequately influence government officials to adequately use gender budgeting skills into their Budgeting.
1. -My goals for the course is to strengthen my knowledge in PFM and it’s related attendants
-To gain insight into civil society role in Budget monitoring in my country Sierra Leone
2. Budget work or PFM matters the most because the socio-economiv well being of citizens will be given priority when formulating and implementing national budgets.
3. My organization engages in community sensitization on the budget after it is released by
Parliament
4. The issue of gender is very key budget implementation. In this regard my organization has engaged community groups whereby the voices of women are documented and outcome of these sessions shared with local Councils and representatives from the respective wards
Gain a thorough understanding of PFM and the budget process.
Learn about Parliament’s critical role in the budget cycle.
Discover ways CSOs can engage with parliament during the budget cycle.
Participate in skill-building exercises to apply learning.
Mes motivations pour ce cours sont multiples mais spécifiquement il s’agit pour moi de renforcer mes compétences sur les questions de la gestion des finances publiques en générale, mais également améliorer mon leadership dans le dialogue constructif entre le gouvernement, les organisations de la société civile, le parlement et les citoyens pour une meilleure prise en compte des besoins prioritaires/aspirations des communautés dans les politiques publiques et une consolidation du positionnement de mon organisation au plan nationale, régional comme internationale pour une bonne gouvernance.
Mes aspirations sont guidées par un engagement profond envers l’inclusion citoyenne dans la prise de décision, la transparence dans la gouvernance, et la création d’une société plus équitable. Les expériences que je vais acquérir dans ce cours me permettront d’avoir de nouvelles connaissances dans mes activités de suivi citoyen des politiques publiques et des réformes des finances publiques afin de répondre aux défis démocratiques dans mon pays, en inspirant et en mobilisant les citoyens à tous les niveaux.
Mes objectifs sont multiples, il s’agira :
D’acquérir des outils innovants qui permettent structurer autrement les mécanismes de mise en place pour la participation du public aux différentes étapes du processus budgétaire ;
De découvrir les bonnes pratiques qui contribuent à la mobilisation des citoyens et les institutions publiques à adopter complètement l’ouverture budgétaire et l’intégration de la dimension dans le budget et les politiques publiques ;
En rejoignant ce programme, je serai mieux équipé pour transformer les défis actuels en opportunités de progrès de gestion des finances publiques, en créant un impact à long terme pour mon pays et au-delà.
Enfin à travers ce programme de cours, je voudrais mieux comprendre l’analyse de la prise en des questions de genre en matière de dette et de la fiscalité
Goals:
1. To learn new skills in Public Finance Management (PFM) activities and how to engage the budget bureau during annual budget discussions of Ministries Department and Agencies.
2. To acquire more knowledge that will help me monitor the budget process in my country
3. To improve and increase engagements with the Public Account Committee (PAC) of parliament.
B. It will help me to address the Management of public finances in a sustainable manner to help contribute to the stabilization of of inflation and the devaluation of our currency and to also help to improve our revenue generation as a nation.
C. For the past three years myself and my organization has actively participated in the national budget hearing and discussions and also at sub-national level.
What are your goals for this course?
1. I aim to gain a comprehensive grasp of the PFM cycle, including budget formulation, approval, implementation, and monitoring.
2. I want to learn more about the specific roles and responsibilities of Parliament in the budget process, particularly the oversight function.
3. I aim to acquire practical skills and strategies to effectively engage with Parliamentarians and Parliamentary Committees during the budget process.
Why do you think PFM or budget work matters?
A well-functioning PFM system ensures that public resources are used efficiently, effectively, and transparently.
To what extent has your organization engaged with the budget?
The Ghana Integrity Initiative (GII) has a history of engaging with the budget process.
We have conducted public education campaigns to raise awareness about the budget and its impact on people’s lives.
We monitor the implementation of audit recommendations related to the budget
Think about a specific issue that concerns you or your organization and the budget dimension of the issue. How could engaging in the budget process help you or your organization achieve the change you want to see?
One specific issue that concerns our organization is the lack of transparency in the extractive industry. While Ghana is endowed with significant natural resources, the benefits of these resources are often not shared equitably with the citizenry.
GII could track how much revenue is generated from the sector and how it is allocated in the budget. We could also advocate for the use of extractive revenue to fund social services and infrastructure projects.
1. Quels sont vos objectifs pour ce cours
Acquérir des connaissances sur la gestion des finances publiques et aussi renforcer mes compétences sur les stratégies dans le domaine du plaidoyer
2. Pourquoi pensez-vous que la gestion des finances publiques ou le travail budgétaire sont importants?
Elle aide les gouvernements à maintenir les finances en réduisant le risque de crise ou dettes en vue d’une bonne stabilité économique
3. Dans quelle mesure votre organisation s’est elle impliqué dans le budget ?
Lors de la planification du budget annuel, impliquant les employés à prendre des décisions financières au sein de leurs services et comprendre l’impact de leur décision.
4. Pensez à un problème spécifique qui vous concerne, vous ou votre organisation, ainsi qu’à la dimension budgétaire de ce problème. Comment le fait de participer au processus budgétaire pourrait il vous aider, vous ou votre organisation à réaliser le changement que vous souhaitez ?
A travers la mobilisation des ressources pour des activités de sensibilisation et de formation des couches vulnérables et aussi dans le domaine de la santé de la mère et de l’enfant, surtout sur les décès maternels et périnatal évitable, la sensibilisation des jeunes et adolescents….car la stabilité démographique a un impact sur la stabilité financière
My goals are to enhance my understanding of Public Financial Management systems, learn how Parliament and Civil Society can influence the budget process, and acquire practical skills for engaging with and advocating around budget issues effectively.
PFM is crucial because it ensures transparency, accountability, and efficient allocation of resources, directly impacting social and economic development. Budget work matters as it provides a framework to address inequalities. My experiences include engagement with budgets by analysing allocations to priority sectors, advocating for increased funding in areas like health and education, and holding governments accountable for budget transparency and implementation. A key concern is the insufficient allocation of funds for anti-discrimination programs. Engaging in the budget process could help advocate for increased funding, monitor how resources are allocated and spent, and ensure that policies translate into actionable support for minorities.
What are your goals for this course?
I have developed an interest in development companies and development partners working on PFM systems. Their work involves CSOs and media to participate knowledgeably in PFM processes and advocate for PFM accountability.
My objective in taking this course is to help me increase my knowledge of the PFM system, the pivotal role Parliament plays in the budget cycle, and how Civil Society Organizations (CSOs) can effectively engage with Parliament during the budget process.
Why do you think PFM or budget work matters?
The budget work matters in fiscal responsibility to ensure effective resource allocation and efficient service delivery.
To what extent has your organization engaged with the budget?
Supports efficient and effective tax systems, results-driven budgeting, transparent and accountable public expenditure management, and robust macro-fiscal planning, optimizing public sector performance and contributing to broad-based, sustainable economic growth.
Think about a specific issue that concerns you or your organization and the budget dimension of the issue. How could engaging in the budget process help you or your organization achieve the change you want to see?
According to the International Budget Partnership’s (IBP’s) 2021 Open Budget Survey, which assessed formal opportunities for meaningful public participation in budget processes, awarded Ghana 20 out of a possible score of 100. Civil Society Organizations provide inputs to the budget formulation process and play a role in the audit portion of the budget cycle.
According to the IBP, however, there are few mechanisms for civil society participation in the legislative approval of the budget or its execution. The specific issue of concern is to strengthen the capacity of citizens, CSOs, and media to participate in PFM processes and accountability.
By building the capacity of the Parliament Account Committee and Supreme Audit Institution, these institutions would help improve the quality, transparency, effectiveness, and efficiency of the budget process.
My goal is to gain better knowledge (theoretical and practical) of PFM practices and systems, structures, monitoring practices etc and also to share experiences.