Shaher Ali Hezam Al-Akḥalī from Yemen: Enhancing budget preparation through the Shiraka programme

Publication date 10-11-2026, 15:28

At the National Academy for Finance and Economics, we are dedicated to sharing Dutch expertise in public financial management (PFM) with professionals from around the world. Our Shiraka Programme serves as a platform for international knowledge exchange, bringing together officials to learn from the Dutch experience and from each other’s perspectives. One such participant is Mr. Shaher Al-Akḥalī who shares how the programme is helping them strengthen budget preparation processes in Yemen.⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠

In their role at the Ministry of Planning and International Cooperation, Mr. Shaher Al-Akḥalī plays a central part in Yemen’s budgetary process: ⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠“I serve as the Director General of the Budget and Loan & Grant Accounts at the Ministry of Planning and International Cooperation, and I am a member of the technical committee responsible for preparing the government's general budget. The annual general budget is prepared with the participation of central ministries, in accordance with the regulations issued by the Yemeni government and its general policies.”⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠

Their participation in the Shiraka Programme came through their ministry’s recommendation: “I became involved through the Ministry of Planning and International Cooperation (MOPIC).” The decision to join was driven by the programme’s direct relevance to their work: “The public finance training course in The Hague is relevant to my professional field of work and offers the opportunity to benefit from the Dutch experience and that of the participating countries.”⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠

High expectations for practical learning
Before the programme, Mr. Shaher Al-Akḥalī had clear expectations about what they hoped to gain: “I anticipate the use of an advanced system for public finance management, as well as the application of standards and methodologies in preparing the annual budget.”⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠ Their learning objectives were specifically tailored to their professional responsibilities: “I was interested in the annual budget preparation process, covering expenditure, revenue, the level of internal control, and evaluation and review.” They emphasized the direct connection to their daily work: “The topic is closely linked to my field of work, specifically the preparation of the annual government budget.”⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠

A rewarding and practical experience
The Shiraka Programme delivered on its promises, providing Mr. Shaher Al-Akḥalī with a comprehensive and practical learning experience. As they described: “A positive experience using an advanced system for annual budgeting and internal auditing within the Dutch central government.”⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠ The programme’s content was particularly valuable, covering key areas such as: “Key takeaways include budget preparation stages, tax policy and revenue management, financial and operational controls, and macroeconomic and budget forecasting in the Netherlands.”⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠

Mr. Shaher Al-Akḥalī was especially impressed by the transparency and flexibility of the Dutch PFM system: “The institutional system for public finance management-comprising the Ministry of Finance, the Parliament, oversight bodies, and political parties-is considered more transparent and flexible.”⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠ The balance between theoretical knowledge and practical application was well-executed: “The balance between theoretical and practical concepts in the Dutch system is positive.” Additionally, the support from the National Academy contributed significantly to the programme’s success: “The guidance and support provided by the National Academy of Finance and Economy have been positive regarding logistics, organization, and coordination, as well as the training program and the delivery of valuable lectures.”⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠

The power of international exchange
A key highlight of the programme was the opportunity to learn from international peers. As Mr. Shaher Al-Akḥalī noted: “International cooperation: acquiring theoretical and practical expertise and skills in public finance.” This exchange allowed participants to gain diverse perspectives and share best practices from different contexts.⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠

Bringing new insights to Yemen
On a personal level, the programme has had a significant impact on Mr Shaher Al-Akḥalī’s professional development: “On a personal level, I aim to leverage the Dutch experience in public finance to enhance my technical skills, and to translate and explain these insights within the context of Yemen.”⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠

The new skills acquired span multiple areas of PFM: “Yes, I have acquired additional skills in public finance, such as performance-oriented budgeting and program-based budgeting; tax policy and revenue administration; financial, budgetary, and operational oversight; fiscal policy; macroeconomic forecasting; and internal auditing at the central government level.”⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠

Most importantly, these insights are already being implemented in Yemen: “We are incorporating improvements based on the Dutch experience regarding the preparation and discussion of budget stages with relevant technical committees, for implementation in Yemen.”⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠

A commitment to continued collaboration.
Mr. Shaher Al-Akḥalī’s is enthusiastic about maintaining the connection with the National Academy and participating in future programmes: “Yes, we can certainly stay in touch. I am very pleased to have attended the training course with the National Academy for Finance and Economy and to have benefited from the expertise and skills of the instructors. We look forward to future training courses covering public finance reforms, fiscal policy, and public debt, given the many economic and financial challenges and difficulties Yemen faces that need to be addressed.”⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠⁠