oa Journal of Management & Administration - The challenges of recurrent expenditure budgets in District Administration departments of local government ministries in Lesotho

Volume 2019 Number 2
  • ISSN : 1728-9157



The current financial crisis at government departments in Lesotho, District Administration departments have reached a condition where external suppliers are reluctant to provide services to state-owned departments, for fear that they will not obtain payment owing to insufficient funds. The study was carried out to examine the challenges of recurrent expenditure budgets in use at District Administration departments. The report assesses the impact that budget development approaches, processes and budgetary control systems have on the implementation of recurrent expenditure budgets. A descriptive, quantitative study was conducted, where survey questionnaires were administered to 121 respondents, from the 241 operational staff members employed at District Administration departments. The findings reveal that District Administration departments are faced with the challenges of low budgetary allocation, resulting from budget cuts, delays in the release of funds, failure to spend funds in accordance with procurement plans, a lack of commitment during budget preparation, as well as a lack of proper monitoring and evaluation of budget performance at District Administration departments. The study recommended that for District Administration departments to address the present challenges during budget implementation, autonomy of the departments and decentralization of budgeting process are necessary. It is crucial to stipulate who is responsible for devising the budget within the department and the approach adopted should be clearly identified. Budgetary laws should be implemented at District Administration departments for accountability, control, effective supervision of expenditure and budgetary performance evaluation.

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