Abstract
This study analysed public expenditure management (PEM) capacity challenges in Zimbabwe with particular reference to the Ministry of Health and Child Care (MoHCC) from the period, 2000-2019. Accordingly, the study interrogated the nexus between PEM as a fiscal reform measure and the subsequent results in terms of the quality of public service delivery, the management and control of limited public resources in the Zimbabwean public health sector. The study aimed to discuss the institutional capacity challenges and aimed to determine whether PEM is a necessary fiscal tool for the proper management and control of public funds in the MoHCC. PEM capacity was rated in terms of the internal and external statutory, regulatory and institutional frameworks which revolved around PEM activities involved in the management and control of public expenditure in the Zimbabwean public health sector, such as budget formulation, implementation and auditing, among other activities.
The study conceptualised and contextualised in terms of unobtrusive research methods the theories, models and technologies concerning PEM. The study also investigated PEM praxis in Zimbabwe’s public health sector by way of an empirical qualitative research approach in terms of interviews. The research found that despite the adoption of PEM in the MoHCC, the concept is fraught with several capacity challenges, detrimental to the realisation of its primary objectives for example, inadequate budgetary support from central government, public financial misappropriation, misuse and theft of public property, procurement irregularities, PEM staff shortages, political challenges, weak compliance with the Auditor General’s recommendations, socio-economic factors, weak and fragmented auditing and accounting systems and poor health infrastructure.
The study recommended that all the identified conditions to improve PEM capacity are implemented and enforced in accordance with the stipulated legislation to curb further public financial abuse.