Abstract:
The purpose of this research study was to evaluate the effectiveness of Program-based budgeting in improving resource allocation and performance outcomes at Ministry of Mines and Mining Development in Zimbabwe during the period 2018 to 2023. Literature in this study covered different aspects, such as budgeting theory, agent theory and resource dependency theory. More so, the literature reviewed previous research findings from the developed world, Mexico and Africa on effectiveness of program-based budgeting in improving resource allocation and performance outcomes. The research study followed qualitative approach of data. Interviews were used to gather primary data while documentary evidence was used to gather secondary data from published annual financial statements and reports. A sample of 67 Ministry of Mines and Mining Development staff was used. There was a total of 45 respondents from the interviews. The study found that program based budgeting improves allocation of resources and performance outcomes in the ministry. It was concluded that the PBB partially improve resource allocation, performance outcome, customer satisfaction and transparency at Ministry of Mines and Mining Development. However, some performance outcomes were not achieved which include having enough mine inspections to reduce the mine accidents. Results led to the conclusion that there is adequate monitoring and evaluation of the budget and there is transparency. The study also concludes that it is not easy to track and monitor resource allocation in public organisations in Zimbabwe. Finally, it was recommended that, the public organizations should ensure that they have effective budget policies and procedure in place and followed to the letter. The organizations should follow more systematic approach in their selection processes in order to recruit the most innovative budget implementers to ensure a high success rate and also the government should invest enough resources to ensure that their objectives and goals are met without constraints. Specifically, they should have adequate fiscal formulation, preparation and execution, as well as financial accounting, auditing and reporting policies and accurate forecasting of budgetary resources that makes revenue forecast to equate expenditure forecast as per the budget statement in every fiscal year.
