Available courses

Class 1B of the Foundation Track

The Foundation Track (FT) aims to build the foundation for developing competencies, otherwise known as BASK (behavior, attitude, skills, and knowledge), common and essential to all PFM functional practitioners: budgeting, accounting, auditing, cash and treasury management, and procurement and planning staff, including program managers. This involves understanding of what PFM as a system means, and working collaboratively with others to strengthen financial management, internal controls, and program delivery, and using data effectively to support analysis and decision making.

Class 1A of the Foundation Track

The Foundation Track (FT) aims to build the foundation for developing competencies, otherwise known as BASK (behavior, attitude, skills, and knowledge), common and essential to all PFM functional practitioners: budgeting, accounting, auditing, cash and treasury management, and procurement and planning staff, including program managers. This involves understanding of what PFM as a system means, and working collaboratively with others to strengthen financial management, internal controls, and program delivery, and using data effectively to support analysis and decision making.

Budget Execution Cycle 3

BPT 5

BPT Cycle 2: Introduction to Budgeting

Objectives


Performance Objectives 

At the end of this module, participants will be able to identify, recall, and apply the appropriate planning and budgeting concepts, policies, and processes to use when engaging in a related assignment. 


Enabling Objectives

Upon completion of specific sessions detailed below, the participants will be able to:
1. Define budgeting and explain the legal bases for its conduct;

2. Define basic fiscal concepts relevant to budgeting;

3. Describe the relationship between budgeting and planning;

4. Describe and discuss the inputs, processes, and outputs of the four (4) phases of the budget cycle, and

5. Identify key planning and budgeting activities and their corresponding sequences in the budget cycle and timelines in the National Government Fiscal Calendar. 

Beta Testing Classroom

In this module, participants will be able to prepare both the Tier 1 and Tier 2 budget proposals applying analytical tools learned.

Fiscal Planning

OBJECTIVES

Performance Objective

• This module seeks to deepen your appreciation of the budget planning-linkage and enrich your

knowledge on the macroeconomic and fiscal dimensions of budgeting.

Enabling Objectives

Upon completion of the sessions shown below, the participants will be able to:

• Describe how macroeconomic and fiscal factors affect budgeting,

• Describe the PFM Cycle,

• Enumerate the key planning and programming instruments and explain how they strengthen the

link of planning and budgeting,

• Discuss the Medium-Term Expenditure Framework or MTEF and how it works in the Philippine

setting, and

• Apply the principles of Two-Tier Budgeting for a hypothetical case.

Internal Audit Track for Non-Internal Audit Practitioners - 2025 Class 1

The Internal Audit Track (IAT) is one of the technical tracks of the Public Financial Management Competency Program (PFMCP). Before taking this track, participants must have finished the Foundation Track. It is composed of modules relative to internal control (IC) and internal audit (IA) in the Government of the Philippines.

This is a basic course for non–internal audit PFM practitioners in national government agencies and other state-owned and controlled institutions. It is designed to level understanding and application of relevant concepts, principles and practices in the conduct of the internal audit functions in these institutions.