This Massive Open Online Course (MOOC) was designed using as main baseline the Communities of Practice carried out in the context of the Pro PALOP-TL SCI, the EU-funded UNDP multi-country south-south and triangular cooperation Programme for consolidating Economic Governance and Public Finance Management Systems (PFM) in the PALOP-TL countries (Angola, Cabo Verde, Guinea Bissau, Mozambique, Sao Tome and Príncipe, Timor-Leste). These Communities of Practice gather annually PFM state and non-state actors from the PALOP-TL countries (plus Brazil and Portugal) to exchange experiences and share best practices on good management of Public Finances, budget transparency and accountability.
The course focuses on the role of parliaments and Supreme Audit Institutions (SICs) in parliamentary oversight and external control (audit) of public accounts and expenditures, but also on the emerging involvement of civil society in monitoring these accounts and their impact on public policies. The four modules of the course explain financial management and the budget cycle, introduce the supreme audit institutions (ISC) and illustrate the relationship between parliaments and audit institutions in the PALOP and Timor-Leste.
![](https://learn.agora-parl.org/pluginfile.php/746/course/overviewfiles/propalop-course-layout-t5.png)