Posted by Robert Clifton and Naimabee Aubdoollah-Suhootoorah[1]
Public financial management (PFM) is a broad, multifaceted and complex terrain that can be quite daunting for a new analyst in a ministry of finance to fully comprehend. In addition to the technical underpinnings of PFM it is also necessary to develop a good understanding of both the theory and practice of public economics and political economy.
The IMF’s Regional Technical Assistance Center for Southern Africa (AFRITAC South, AFS), in collaboration with the Ministry of Finance and Economic Development (MoFED) in Mauritius, designed and delivered a three-day PFM induction course for new economic, financial and budget analysts in the MoFED in February 2019. The course was attended by 36 analysts of MoFED who are posted in different units or departments of the Ministry.
The course was jointly facilitated by the AFS PFM Advisors, who focused on the international perspective, and senior staff from the MoFED, who focused on Mauritius’ laws, procedures, systems and traditions related to PFM. The international elements of the course were based on IMF’s PFM online course, first launched in 2017.[2]
The course focused on the following areas and themes which were of particular relevance to Mauritius:
- The role of government as defined in the Constitution and other legal instruments;
- The structure and organization of the executive branch and other branches of government;
- The PFM system currently in place and proposed reforms;
- Budget preparation and execution, debt management, and public investment;
- Fiscal reporting and control, cash management, public sector accounting and reporting and implementation of the accrual basis of International Public Sector Accounting Standards (IPSAS);
- Tax policy and administration;
- Monitoring and evaluation of service delivery;
- The use of statistics for evidence-based decision making;
- Economic development perspectives including investment promotion and the “doing business” environment; and
- Oversight and audit: the critical role played by auditors and legislatures in applying and strengthening the systems of accountability.
The course aimed at striking a balance between concepts and international practice, and the practical application and challenges of PFM reform in Mauritius. It provided an opportunity for staff and officers to share their knowledge and experience, as well as peer learning through facilitated discussions on the key issues.
The course was well received by the analysts, while the collaboration between AFS and MoFED was highly appreciated. In the future, MoFED has expressed an interest in delivering a refresher course on PFM for mid-career professionals and solidifying this induction course into a 5-day program for future in-takes of analysts.
[1] Robert Clifton is a Resident PFM Advisor in the IMF’s AFRITAC South; Naimabee Aubdoollah- Suhootoorah isa Senior Analyst from the Ministry of Finance and Economic Development in Mauritius.
[2] IMF’s PFM Online Course is available on the EdX platform – www.edx.org/course/public -financial-management-2
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