2022 Cohorts

LEVEL 1

Overview:

The modules in this level provide an introduction to the purpose and machinery of government; the administrative structure of government; the roles and responsibilities of the accounting officer and the accountable officer; the institutions of government that play an integral role in public financial management and accounting standards and guidelines that govern the accounting profession; and outline the criteria by which accountants and their accounting departments should be evaluated and measured. The level further outlines the role of the HR department in public finance, the legal framework governing public financial management, the introduction of commercial accounting and its relevance to public finance, budgeting, cash management and fiscal policy, along with GFMAS.