Public Financial Management Accounting and Audit Participant Handbook

The Handbook is intended to support development of a cadre of trainers in a strategy of Peer to Peer learning to be used in all the partnering districts in Uganda, with a special emphasis on lower local governments. More focus will be laid on recent reforms in the PFM framework. There has been two significant reforms within the PFM framework; (1) PFM Reform Strategy -2011/12-2016/17 and (2) introduction of the PFM Act 2015.
The overall expected outcome of this peer to peer learning will help in skills transfer and in turn a spinoff in increased value for money in service delivery.
The manual will focus on key areas and components within the PFM that have been of public concern due to the direct impact on level of service delivery. These will be discussed under the following topics:

  • Overview and Context of PFM
  • Financial Reporting Framework
  • Audit Processes- Internal And External Audits
  • Audit Reports
  • Fraud Risk
  • Common Audit Findings

The main training methodology will be the experiential learning style which will include short explanatory and consensus building lectures, discussions and presentations.

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