What you will learn
- compare different types of budget and how they are formulated
- explain the processes involved in the different stages of the budget cycle
- compare different approaches to budget execution
- explain the role of the budget holder in budget execution
- explain the importance of budget execution controls for reducing the risk of budget variance and fraud
About this Course
This course looks at the first stages of the PFM cycle, building a deep understanding of public budgets and why they are at the heart of good PFM. Learners will see how the budget cycle connects to the wider PFM system to support ethical, efficient use of public money. The course demonstrates what good budgeting practice looks like, from formulation and approval to execution and evaluation. Learners will explore different budgeting approaches, examine how internal controls manage risk, and see how well‑executed budgets drive better decisions, stronger accountability and improved public service outcomes.Course structure
Module 1 |
Budgeting |
Module 2 |
Types of Budget |
Module 3 |
The Budget Cycle |
Module 4 |
Budget Execution Strategy |
Module 5 |
Budget Execution Controls |
Key information
- This course is:
- On‑demand learning — start anytime and study when it suits you
- Self‑paced — move through each course at your own speed
- Virtual access — learn from anywhere, no fixed schedule
- Interactive content — engage with practical tasks and real‑world scenarios
- The final assessment is a 1-hour, 25-question multiple-choice exam.
- There are five modules in this course.
- Complete all modules and pass the assessment to gain your certificate and digital badge.
