Introduction to the Course

Overview of Modules

Introduction

Who are the Stakeholders in the PFM Cycle and their Role

Citizens/Civil Society

Legislature (State House of Assembly)

Executive

PFM Oversights Agencies and PFM Implementation Agencies

Others (Lender/Development Partners, Contractors, Other Countries)

Module Wrap Up

Quiz 3

Introduction

Overview of Citizens’ Role and Engagement process in PFM Cycle

Planning & Budget – Introduction and Policy Formulation

Planning & Budget – Medium Term Planning and Budgeting

Planning & Budget – Annual Budget Preparation

Budget Execution

Accounting & Reporting

External Scrutiny & Audit

Tools/Mechanism for Citizens Engagement Part 1

Tools/Mechanism for Citizens Engagement Part 2

Module Wrap Up

Quiz 4

Introduction and Key PFM Concepts

National Chart of Accounts – Part 1 Overview

National Chart of Accounts – Part 2 Administrative segment

National Chart of Accounts – Part 3 Economic segment

National Chart of Accounts – Part 4 Function and Fund segments

National Chart of Accounts – Part 5 Geo-Location and Programme segments

Fiscal Performance – Part 1 Key Concepts

Fiscal Performance – Part 2 Examples

Fiscal Forecasting

Value for Money – Part 1 Overview and Economy Metrics

Value for Money – Part 2 Efficiency and Effectiveness Metrics

Cash vs Accrual basis of Budgeting and Accounting – Part 1 Key Concepts

Cash vs Accrual basis of Budgeting and Accounting – Part 2 Examples

Budgeting Techniques

Other Key PFM Concepts and Terms

Quiz 5

Module Wrap Up

Introduction

What is an MTEF – Part 1 Overview and MTFF

What is an MTEF – Part 2 MTBF and MTSSs

What information is provided in the MTEF/FSP document – Part 1 Overview and EFU

What information is provided in the MTEF/FSP document – Part 2 FSP and BPS

Key guidance for Non-State Actors on interpreting the information in the MTEF Document – Part 1 Overview and Fiscal Performance

Key guidance for Non-State Actors on interpreting the information in the MTEF Document – Part 2 Debt and Fiscal Framework

Key guidance for Non-State Actors on interpreting the information in the MTEF Document – Part 3 Mineral Ratio

Key guidance for Non-State Actors on interpreting the information in the MTEF Document – Part 4 Fiscal Framework

Key guidance for Non-State Actors on interpreting the information in the MTEF Document – Part 5 Fiscal Risks and Sector Allocations

How to use the MTEF to hold Government to Account

Summary of Key Issues

Module Wrap Up

Quiz 6

Introduction

What is Budget and what is Citizens Budget – Part 1 Content of the CB

What is Budget and what is Citizens Budget – Part 2 Importance of the CB

Information Provided in CB – Part 1

Information Provided in CB – Part 2

Interpreting Information provided in CB

How to use the CB to hold Government to Account – Part 1

How to use the CB to hold Government to Account – Part 2

Summary of Key Issues

Module Wrap Up

Quiz 7

Introduction

What is a BPR?

What information is provided in the BPR documents?

Key guidance for Non-State Actors on interpreting the information in the BPR Document – Part 1 The Four Quaterly Reports

Key guidance for Non-State Actors on interpreting the information in the BPR Document – Part 2 Assessing Revenue Performance

Key guidance for Non-State Actors on interpreting the information in the BPR Document – Part 3 Assessing Expenditure Performance

How to use the BPR to hold Government to Account – Part 1 Overview

How to use the BPR to hold Government to Account – Part 2 Examples

Summary of Key Issues

Module Wrap Up

Quiz 8

Introduction

What are Audited Financial Statements and what is CAR

Information Provided in CAR – Part 1 Budget Out-Turn Recurrent Revenues

Information Provided in CAR – Part 2 Budget Out-Turn Expenditure and IGR Details

Information Provided in CAR – Part 3 Other Schedules

How to interpret information in the CAR

Using CAR to hold Government to Account – Part 1

Using CAR to hold Government to Account – Part 2

Summary of Key Issues

Module Wrap Up

Quiz 9

Introduction

What is Public Procurement (including E-procurement)

What procurement information is publicly available

Interpreting Information

Leveraging Procurement Information for Accountability – Part 1 Procurement Law

Leveraging Procurement Information for Accountability – Part 2 OCDS

Summary of Key Issues

Module Wrap Up

Quiz 9

Introduction

Kano State – Engagement on MTEF Part 1

Kano State – Engagement on MTEF Part 2

Kaduna State – Town Hall Meetings/CDC Part 1

Kaduna State – Town Hall Meetings/CDC Part 2

Jigawa State – Engagement on the Audited Financial Statements

Quiz 11

Ebonyi State

Course Wrap Up