About the Programme
This programme focuses on the critical role of legislatures in reviewing, challenging and approving public expenditure decisions. Participants will strengthen their ability to scrutinise budgets, assess spending effectiveness and ensure that public resources deliver measurable outcomes. Participants will explore parliamentary budget processes, committee structures, audit findings and expenditure review mechanisms. The programme examines how legislators can engage with fiscal information, interpret financial statements and evaluate government performance. Practical exercises draw on examples from public accounts committees and legislative oversight bodies around the world. Learning Objectives • Understand the responsibilities of legislatures in authorising and monitoring public expenditure • Develop the ability to interpret budgets, appropriations and financial reports • Assess government spending against policy commitments and performance indicators • Examine the relationship between audit findings and legislative accountability • Strengthen committee-based approaches to financial scrutiny and oversight • Identify risks associated with weak expenditure controls and limited transparency • Explore comparative models for enhancing parliamentary financial oversight • Improve institutional capacity to hold governments accountable for the use of public funds