Author(s)

George Ng’ambi^1*, Mavuto Tembo², Shaibu Benard², Vera Kamtukule¹

¹Transformative Community Development, Department of Agrisciences, Mzuzu University, Mzuzu, Malawi.
²African Centre of Excellence in Neglected and Underutilized Biodiversity, Mzuzu University, Mzuzu, Malawi.

Every public sector in Malawi is subject to the Public Finance Management Framework. Livestock farming not only provides food security and nutrition but also offers income-generating opportunities for rural communities. However, the successful implementation of livestock development policies and programs heavily relies on how resources are allocated, economic dynamics, and public finance management. This paper identifies factors that significantly predict public financial management and financial problems in the Department of Animal Health and Livestock Development, Malawi. The research design was cross-sectional descriptive and exploratory research with a sample size of 107 respondents. Cronbach’s alpha technique was used to test the reliability of the instrument. The data collected was analyzed using descriptive and inferential statistics (Chi-Square test and regression) in SPSS version 20. The significant determinant factors of public finance management were budget, controlling officers, and use of IFMIS in the Department of Animal Health and Livestock Development. The significant problems associated with public finance management in the Department were funds misallocation, mismanagement of funds, corruption, weak policy framework, weak institutional capacity, limited finance allocation, and inadequate infrastructure. The paper recommends that more attention be paid to the budgeting process, controlling officers, and IFMIS to improve the effectiveness of public finance management.

Public Finance Management, Government, Controlling Officers, Livestock Sector, Common Problems, Malawi

Ng’ambi, G. , Tembo, M. , Benard, S. and Kamtukule, V. (2023) Determinants of Effective Public Finance Management in the Department of Animal Health and Livestock Development, Malawi. Open Journal of Accounting, 12, 131-141. doi: 10.4236/ojacct.2023.124009.