• The Budgetary Processes and Economic Governance in Zambia: A Literature Review

This literature review is part of comparative study on seven Southern and Eastern African countries: Botswana, Kenya, Namibia, South Africa, Tanzania, Uganda, and Zambia. Based on the concept of ‘good economic governance’, the study analyses the budget process as a key element. Starting with mapping-out the budget process, the study analyses various crucial aspects: medium-term expenditure frameworks, the role of autonomous revenue authorities, and the role of parliaments, non-state actors and the Auditor General in controlling the budget.

The study on Zambia finds that the budget framework is weak, allowing virtually limitless expenditure with approval and giving high degrees of discretion and authority to the ministry of finance. The establishment of an autonomous revenue generating agency resulted in improved performance. The medium-term expenditure framework is meant to lead to better planning and management, but capacity to make it an effective tool still has to be built. The roles of parliament, civil society, and the Auditor General in the budget process are still limited due to capacity constraints.