The aim of this paper is to determine the training courses' efficiency in Tehran municipality based on Kirkpatrick's model. The population of the research includes all training courses performed in Tehran municipality in 2008. Using a simple random sampling method, one training period was chosen, which includes 206 participants, 103 financial managers and rest their direct supervisors. For gathering relevant data in first level (reaction), third level (skill), fourth level (objective) and fifth

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... level (rate of investment return), closed-ended questionnaire based on the Likert scale was used. For the second level (learning), we employed scores obtaining from masters in charge of training course (post-test). Our results show that in terms of the mayors' point of view, training courses in all levels except the second level had significant impact while financial managers saw these courses insignificant in all levels. Furthermore, it is found that both the mayors and financial managers were pessimistic about the second level. Results of present research can have significant implications for educational policymakers in order to improve the training courses.