Capacity building of executives from the Ministry of Firnance and Budget and from the audit institutions in Chad

The general objective was to train personnel from the Ministry of Finance (Directorate General of the Budget, Financial Control, Directorate General of Scheduling, Directorate General of the Treasury and Public Accounting, Inspectorate General of Finance, Directorate General of Taxes) and from the audit institutions (Finance, Budget and Accounting Committee of the National Assembly, Court of Auditors, Oil Revenues Control and Monitoring Board).

The Forhom Institute was responsible for developing and facilitating 24 training modules for the Ministry of Finance and for the audit institutions on the following topics:

UNIT 1: PUBLIC FINANCE

• Module 1: Preparation, implementation and audit of programme budgets
• Module 2: Results-based budgetary management
• Module 3: Budgetary reform (nomenclature, programme budget, and implementation circuit of the expenditure)
• Budget law and public accounting

UNIT 2: PUBLIC ACCOUNTING

• Module 5: Advanced accounting techniques
• Module 6: Supervision of the implementation of the finance laws

UNIT 3: DEBT MANAGEMENT

• Module 7: Preparation and analysis of loan agreements
• Module 8: Data analysis and negotiation hypotheses in terms of debt management with a view to alleviating it

UNIT 4: TAXATION

• Module 9: Codification of tax and legal texts
• Module 10: Management of tax litigation
• Module 11: Audit of the mobile telephone sector
• Module 12: Accounting and audit of the accounts of oil companies
• Module 13: Comprehensive audit of banking and insurance

UNIT 5: JUDGMENT OF ACCOUNTS, FINANCIAL DISCIPLINE AND JUDGMENT DRAFTING TECHNIQUES

• Module 14: Judgment of the accounts of public accountants
• Module 15: Mastering of attributions in terms of financial discipline, and mismanagement sanctions
• Module 16: Judgment drafting techniques

UNIT 6: PRIVATE ACCOUNTING, AUDIT AND MANAGEMENT

• Module 17: Management control and audit
• Module 18: OHADA system
• Module 19: Financial audit and account certification techniques

UNIT 7: OIL SECTOR

• Module 20: Data analysis of the extractive sector
• Module 21: Analysis of oil contracts
• Module 22: Oil governance

UNIT 8: MONITORING AND VERIFICATION OF PUBLIC PROGRAMME RESULTS

• Module 23: Monitoring and verification of public programme results techniques

UNIT 9: INSTRUCTIONAL DESIGN

• Module 24: Training of trainers in instructional design

The Forhom Institute and its partner ACE were selected to implement a training plan for 700 executives and agents from the Ministry of Finance of Chad and the audit institutions. The Forhom Institute was responsible for preparing and organising 24 training modules provided in 28 sessions of around 25 participants over a period of 8 months.

The services provided included the following:

• Mobilisation and management of the trainers.
• Teaching design of the training sessions and production of material.
• Performance of a pre-test and a post-test at the end of each session.
• Facilitation of the training sessions.
• Preparation and delivery of the evaluation reports, certificates and documents in electronic format.