ABSTRACT
Controlling officers in ministries who were officers designated by Ministry of Finance (MOF), in charge of a head of expenditure contained in the Appropriation Bill and charged with controlling expenditure, are required to frame their estimates in dance with the instructions given in the circular. The circular was important because it was the only formal pronouncement by MOF on budgetary performance. During the review stage, the Bucket section of MOF was responsible for reviewing the bids for recurrent expenditure, adjusting them to fit available resources, and ensuring that allocation would further national objectives. In view of Zambia's commitment to development, it was suggested that for MOF internal review a priority classification scheme be based on the type of function which each ministry performed in achieving Zambia's stated development objectives. New channels of communication would have to be opened and new forms of cooperation established between MOF and National Commission for Development Planning and within the ministries.
