Authors : Nelson John Mwamba

Volume/Issue : Volume 11 - 2026, Issue 3 - March

Google Scholar : https://tinyurl.com/36ppa3j8

Scribd : https://tinyurl.com/6z8n6ac5

DOI : https://doi.org/10.38124/ijisrt/26mar934

Note : A published paper may take 4-5 working days from the publication date to appear in PlumX Metrics, Semantic Scholar, and ResearchGate.

Abstract : This study analysed the effects of the budget implementation model on provincial administration performance output in Western Province, Zambia. The main objective was to assess the efficiency and effectiveness of the current budget implementation framework, identify challenges encountered in budget execution, and examine its impact on service delivery and developmental outcomes. The study adopted a mixed-methods approach to capture both quantitative and qualitative insights. A total of 60 respondents comprising departmental heads, accountants, planners, and administrative officers participated through questionnaires and key-informant interviews. The study was guided by the Public Finance Management (PFM) framework and New Public Management (NPM) theory, which emphasize transparency, accountability, and results-oriented budgeting as critical components of efficient public sector management. Quantitative data were analysed using descriptive statistics to identify trends and relationships between budget implementation and service delivery, while qualitative data were thematically analysed to provide in-depth understanding of administrative experiences and institutional constraints. The findings revealed that although the existing budget implementation model provides a structured process for fiscal management, its efficiency and effectiveness remain moderate. These challenges significantly hinder timely execution of developmental programs, affecting overall service delivery and community outcomes. However, departments that demonstrated better internal coordination and proactive financial planning exhibited relatively improved performance outputs. The study concludes that enhancing provincial administration performance requires reforming the current budget implementation model by promoting fiscal decentralization, strengthening monitoring systems, building technical capacity, and ensuring timely resource allocation.

Keywords : Budget Implementation Model, Provincial Administration Performance, Fiscal Decentralization, Public Financial Management (PFM), Service Delivery.

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