ABSTRACT

This chapter discusses the budgetary process in Malawi from independence to the present. It also discusses the Malawi development and budgetary process from the colonial to the one-party era. Despite major transformations and reforms in public finance management and the budgeting process, Malawi still faces a myriad of challenges that pose huge obstacles to the successful implementation of national development programs as specified in the national budget. These challenges continue to restrict the smooth execution of the budget itself, thereby negatively affecting public-service delivery. Although budget monitoring and evaluation in Malawi is considered vital for the purposes of accountability and transparency in the use of public finances and for guiding implementing agencies on budget execution, it has not assisted in enhancing the same. Budget evaluation still faces a number of challenges that need to be addressed in order to yield better results.