International Journal of Advanced Multidisciplinary Research and Studies
Volume 6, Issue 1, 2026
Examining the Effectiveness of Budgeting Processes on Organisational Performance: A Case Study of the Lusaka City Council
Author(s): Clare Malata, Dr. Chisala C Bwalya
Abstract:
This paper assesses the effectiveness of budgeting processes on organizational performance within the Lusaka City Council (LCC). A mixed-method design was adopted, using structured questionnaires and interviews to collect data from departmental staff directly involved in budget formulation and implementation. Descriptive and inferential techniques were employed to analyze relationships between budgeting practices, transparency, stakeholder participation, and service-delivery outcomes.
Results reveal that although LCC applies recognised public-sector budgeting frameworks, weak coordination, delayed approvals, and limited stakeholder engagement continue to undermine fiscal discipline and service effectiveness. The study concludes that strengthened monitoring, participatory planning, and performance-based budgeting are essential for enhancing efficiency and accountability in municipal finance.
Keywords: Budgeting Processes, Organizational Performance, Lusaka City Council, Public Finance, Zambia
Pages: 85-94
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