3. An Overview of the Key Institutions Involved in the Public Finance Management System in Zimbabwe in View of a Socially Inclusive Society

An effective understanding and analysis of the public finance management (PFM) system requires an understanding of its architecture and the related key institutions that drive specific mandates within the government or public sector. This chapter provides an overview of the key institutions in the PFM system in Zimbabwe and a critical analysis of how they can contribute to ensuring that there is social inclusion of all demographics and their intersectionality. Some of the key institutions include the Parliament of Zimbabwe (PoZ), the Ministry of Finance, the Office of the Auditor-General (OAG), and key government agencies, such as the Zimbabwe Revenue Authority (ZIMRA), Zimbabwe Anti Corruption Commission (ZACC), and Procurement Regulatory Authority of Zimbabwe (PRAZ), among others. These institutions have different but interrelated functions and mandates, such as policy formulation, implementation, accounting, tracking, monitoring and evaluation, and oversight. This chapter adds value by adding to the literature how these institutions are pivotal in ensuring a socially inclusive society.