Public Financial Management Accounting and Audit Trainer’s Guide

USAID through Strengthening Decentralization for Sustainability (SDS) has over the last three years offered technical assistance (TA) and implemented a number of initiatives to its 35 Partner districts, now extended to 50. This has been in an attempt to ensure sustained improvement of service delivery in sectors of Health, HIV and AIDS, Education, Nutrition and Orphans and Vulnerable Children (OVC) as well as supporting efforts to strengthen systems; ensure functionality of governance structures; participation of citizens; strengthened governance and oversight role and improved financial management, accountability and reporting

Whereas there has been tremendous improvement in PFM basing on the recent reports from the OAG, there still exist gaps in appreciation of generic PFM issues and especially in the oversight function.

Objectives of the TA
This Technical Assistance (TA) aims to provide an opportunity where SDS partner districts with guidance from the SDS Team will focus on discussion of specific PFM functionality and the audit and scrutiny role of various stakeholders with special focus on lower local governments.

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