CAS in Public Sector Financial Management

The topic

The public sector is continually modernising its management methods. The emphasis is often put on efficacy or even profitability. The financial dimension is also becoming more important in administrative behaviour. In the past, the responsibilities and tasks surrounding finance (e.g. developing budgets, treasury services, funding) habitually concentrated among a small number of individuals, often associated with the same administrative body. Modern management techniques imply the decentralisation of these elements.

The range of professionals concerned with financial information and procedures has widened considerably. These persons must acquire new competencies in order to master the necessary procedures and develop the skills to interpret pertinent information. Fulfilling these twin requirements is the course’s ultimate objective.

  • Examine the financial management methods applicable to public authorities and organisations, with a specific focus on cantons and communes;
  • Acquire the capacities needed to put these methods into practice;
  • Illustrate the theoretical issues presented with the help of practical cases;
  • Provide the keys to understanding and interpreting financial information;
  • Highlight the limits to interpreting financial information and to the information itself.
Target audience
  • Any person called upon to use financial management techniques or who wishes to develop the necessary interpretative skills;
  • Political representatives and administrative managers;
  • Managers of parapublic or publicly subsidised organisations;
  • Students studying for the MAS in Public Administration (MPA).
Speakers (subject to modifications)
Name Function
Aurélia Buchs Economist, Expenditure Policy Division, Federal Finance Administration, Bern
Florence Germond City Councilor, Director of Finance and Mobility, City of Lausanne
Christian Gobat Senior Financial Advisor, Conference of Cantonal Governments, Bern and Conference of Governments of Western Switzerland, Freiburg
Eric-Serge Jeannet Deputy Director, Head of Competence Centers, Federal Audit Office, Bern
Charles Juillard Adviser to States, anc. Minister of the Jura Government in charge of finance
Frank Missonier-Piera Professor, Chair of Accounting and Financial Analysis, University of Freiburg
Pascal Rattaz Head of the Financial Analysis and Management Service, State of Vaud
Nils Soguel Professor, Chair of Public Finance, IDHEAP, University of Lausanne
Chantal Vasta Head of the Finance Department, Municipality of Châtel-St-Denis
Laurent Yerly State Treasurer, State of Freiburg
Programme (subject to modifications)
Day Date Theme
Know the issues and financial documents
1 14.04.21 General framework of public financial management
2 21.04.21 Financial statements of local authorities
3 28.04.21 Accounting creativity and international standards
Analyze the financial situation and forecast its evolution
4 05.05.21 Financial indicators
5 12.05.21 Budgetary procedures and instruments
6 19.05.21 Financial planning and projections
Detect and prevent excessive debt
7 26.05.21 Indebtedness
8 02.06.21 Structural and cyclical balances
9 09.06.21 Financial rules
Understand specific themes
10 16.06.21 Financial monitoring and cash flow statement
11 23.06.21 From accounting to causal taxes
12 30.06.21 Financial transfers and financial equalization
Teaching methods

Presentations, work in groups, case studies and computer-assisted learning are combined in order to enhance students’ active participation in the course. Several lecturers from outside the IDHEAP will share their experiences and thoughts. A particular emphasis is placed upon participants putting what they have learnt into practice.


Elles·ils ont particulièrement apprécié ...

  • Le vaste domaine traité, les cas pratiques, l’ambiance et les discussions en marge du cours.
  • Le contenu et la qualité de l’enseignement (bien structuré et complet), l’appui informatique.
  • La possibilité de mettre en perspective la matière grâce à l’expérience de plusieurs participant·e·s.
  • Les exemples pratiques reflétant fidèlement la théorie.
  • La matière enseignée et les outils fournis.

Dans leur évaluation, les participant·e·s sont unanimes à recommander vivement ce cours.

Le satisfactomètre journalier indique un taux moyen de satisfaction de plus de 80% sur l'ensemble des éditions (cliquez sur le graphique pour avoir le détail).

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Qualifications and Certificates

Participants who actively and regularly attend the course, and complete the course project, will be awarded a Foundation of Continuing Education certificate of continuing education/Certificate of Advanced Studies (CAS) in Public Administration (with a specialisation in CEMAP). This corresponds to 10 ECTS (European Credit Transfer System) credits. Participants who follow the course but decide not to complete the project work will receive a certificate of attendance (but no ECTS credits).

Continuing Education regulations


Active and regular participation in the course gives the right to a certificate mentioning the acquisition of 72 CPE (continuing professional education) credits for continuing education recognized by EXPERTsuisse, the association of tax and fiduciary audit experts.

Practical information and Registration

Registration fees

Total course registration fees come to CHF 3,900 (including all documentation), which should be paid on receipt of the invoice, and by the start of the course at the latest.
A discount of 5%, up to a maximum of CHF 500 per course, is available to any IDHEAP alumni—holding an MPA, DAS or CEMAP, an IDHEAP PhD or a Master’s in PMP—who wish to follow a CAS course or a Seminar for Specialist and Executives organised by IDHEAP. This reduction does not apply to participants in the DAS who subsequently wish to follow the MPA course. Any decision to withdraw from the course must be made in writing. If withdrawal from the course is announced between 21 and ten days prior to its commencement, 50% of the registration fee will remain due. If withdrawal from the course is announced less than ten days before its commencement, the entire registration fee is due. The number of places being limited, registrations will be considered on the basis of the date of receipt.

Course direction

Teacher. Nils Soguel

Dates, times and place

Every Wednesday from April to June, 2023. From 9:15 am to 4:15 pm in the IDHEAP building.

Follow us:        


Course Manager
Prof. Nils Soguel
+41 21 692 68 50

Studies Secretariat
+41 21 692 68 13

Rue de la Mouline 28 - CH-1022 Chavannes-près-Renens
Tel. +41 21 692 68 00
Fax +41 21 692 68 09