Legal Frameworks and Public Finance Management Processes in Zimbabwe: The Background
摘要
This chapter analyzes public finance management (PFM) systems and frameworks in Zimbabwe. It provides an overview of the legal frameworks, which guide public finance management in the country by analyzing various specific laws such as the 2013 Constitution (and amended parts, thereafter), the Public Finance Management Act (PFMA), the Public Debt Management Act, and the Public Procurement and Disposal of Public Assets Act, among others. The chapter also provides a brief overview of the role of parliament in the PFM systems and processes. This is then followed by an overview of the national budget process and the key participants at each stage during the national budget cycle. The chapter wraps up the discussion by discussing the role of key institutions in the national budget process.