This manual, supported by the School of the Built Environment at Copperbelt University and the Institute for Housing and Urban Development Studies, The Netherlands, aims to bring together various aspects of Public Finance covered in the various workshops and seminars conducted by SINPA. It is intended that the Copperbelt University will use the manual as part of the requisite training material for accredited training in Public Finance, a branch of financial management now not seriously covered by local training institutions. This is important as current financial management training available in Zambia is commercial. The training therefore provides a bridge for professionals trained in commercial financial management into the public finance area. As the manual is in modular form, some concepts may be covered, to different degree in more than one module. Module one is a must read for all persons identified as target groups. The initial phases of the programme have been developed over the past three years in the context of SINPA Zambia, a Netherlands Government supported programme and in close cooperation of the Kitwe City Council which has been the focus of the SINPA Zambia programme. A number of pilot training courses have been undertaken with Kitwe City Council in the development of this programme.