The course quickly introduces you to PFM, explains the budget cycle, describes how accounting and financial reporting is done in the public sector, clarifies the concepts of internal controls and differentiates it from an internal audit, explains how governments are audited. Provides an overview of PFM systems, institutions, and capacity building in developing and emerging market economies. It focuses on PFM issues in support of macroeconomic stability, inclusive growth, and achievement of the Sustainable Development Goals (SDGs).
