Can programme budget preparation mechanisms improve the allocation of public resources? Examples from ministries in Cameroon

IF 2 4区社会学 Q2 SOCIAL SCIENCES, INTERDISCIPLINARY

Evaluation and Program Planning Pub Date : 2025-07-23 DOI:10.1016/j.evalprogplan.2025.102668

Onana Simon Pierre, Ousmane Diaby

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Abstract

This article examines the impact of programme budget preparation mechanisms on the allocation of public resources in Cameroon. To achieve this, we first conducted an exploratory study of eight officials involved in preparing the state budget. This exploratory study enabled us to develop the variables that would lead to an analytical model. A survey was carried out with 475 actors in the budget design process in central services of 29 ministries in Cameroon. Findings from simple probit regressions indicate that programme budget preparation mechanisms improve the allocation of budgetary resources in Cameroon. According to estimates, multi-annuality, expenditure reviews, performance measurement indicators and the structuring of appropriations into programmes, actions, activities and tasks have a positive impact on the allocation of budget revenue. However, this positive impact is mitigated by the Parliament's limited role in budgetary authorisation. The study recommends that external budgetary controls should be stepped up.

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方案预算编制机制能否改善公共资源的分配？喀麦隆各部委的例子

本文探讨了方案预算编制机制对喀麦隆公共资源分配的影响。为此，我们首先对参与编制国家预算的8名官员进行了探索性研究。这一探索性研究使我们能够开发出能够导致分析模型的变量。对喀麦隆29个部委的中央服务部门预算设计过程中的475名行动者进行了调查。简单概率回归的结果表明，方案预算编制机制改善了喀麦隆预算资源的分配。据估计，多年期、支出审查、执行情况衡量指标和将拨款分成方案、行动、活动和任务对预算收入的分配产生积极影响。然而，由于议会在预算授权方面的作用有限，这种积极影响被削弱了。研究报告建议应加强外部预算控制。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Evaluation and Program Planning SOCIAL SCIENCES, INTERDISCIPLINARY-

CiteScore

3.10

自引率

6.20%

发文量

112

期刊介绍： Evaluation and Program Planning is based on the principle that the techniques and methods of evaluation and planning transcend the boundaries of specific fields and that relevant contributions to these areas come from people representing many different positions, intellectual traditions, and interests. In order to further the development of evaluation and planning, we publish articles from the private and public sectors in a wide range of areas: organizational development and behavior, training, planning, human resource development, health and mental, social services, mental retardation, corrections, substance abuse, and education.