In line with its efforts to strengthen the capacities of financial personnel in Palestinian local government units (LGUs), the Association of Palestinian Local Authorities (APLA) held a specialized training, titled Calculating the Cost of Allocated Services. The training was attended by 61 participants representing 46 LGUs, all members of the Financial Directors Hub and Taskforce of Financial Directors at LGUs. The objective was to build LGUs’ capacities in financial planning and data-driven decision-making, support good governance, and improve the quality of public service provision. 

The training was delivered by financial expert Dr. Ghassan Da’as, who provided an in-depth overview of methodologies for cost type analysis, cost allocation, and service cost extraction. The session also covered service feasibility evaluation, with particular emphasis on the importance of financial data quality as a foundation for producing accurate, effective decision-making outputs.

The workshop served as a practical space for applying newly acquired concepts through an interactive hands-on exercise, during which each participant extracted service costs using simplified accounting tools on Microsoft Excel. The training also explained mechanisms for identifying and integrating cost centers and enhancing clarity in reading and analyzing the trial balance.

This training was part of the Municipal Technical Exchange Hubs, implemented in partnership with the GIZ Local Governance Reform Program (LGRP). These include six core hubs: Engineering and Planning, Financial Management, Public Relations, Innovation and Creativity, Sustainable Development Goals, and Village Councils.