Examining the Effects of Budgetary Process on Public Financial Management: A Case Study of Ministry of Health Headquarter

This study examines the effects of the budgetary process on public financial management at the Ministry of Health Headquarters in Zambia. Using a mixed-methods approach, the research assesses the effectiveness of the budgetary process, its relationship with financial management outcomes, and the limitations faced. Data were collected from 30 ministry officials via questionnaires and secondary documents. Findings indicate that the budgetary process is generally effective and supports transparency, accountability, and goal achievement. However, challenges such as delayed fund disbursement, rigid procedures, political interference, and inadequate stakeholder involvement limit its full potential. Recommendations include strengthening monitoring and evaluation, enhancing training, and promoting stakeholder participation.