Understanding Zimbabwe's Public Finance Management Systems


  • Public Financial Management (PFM) is concerned with aspects of resource mobilisation and expenditure management in the public sector.
  • It looks at the set of laws, rules, systems and processes that guide and govern resource mobilisation and expenditure.
  • Proper management of public funds, budget process, internal controls and decisions that result in the procurement of goods and services utilizing of public funds.
  • Deals with planning, organizing, directing and controlling the public funds.


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