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

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.