The fulfillment of the functional personnel as Expenditure Treasurers becomes the target of not only central
government offices but also local government offices. The legal foundation of the reform of the
government’s financial management making a treasurer a functional position opens an opportunity for the
development of a civil servant’s career. The pattern of trainings for expenditure treasurers in education and
training centers is still oriented to classroom learning. The target of fulfilling functional personnel through
training in terms of quantity and quality has to be attained immediately. The development of information
technology in the field of education makes information-technology-based training patterns possible. An e-
learning model can become a form of training for treasures in the future. The advantages of e-learning serve
as an attempt to minimize the pattern that has been applied in the training so far. E-learning can be only a
dream if there is no willingness on the part of the participants, instructors, and education and training
institutions to change the training pattern. However, it can be the best solution in the future as an efficient
and effective training pattern
