STRATEGIC PLANNING IN THE MINISTRY OF FINANCE (MoF) IN SWAZILAND
Ndzinisa, Bheki G.
The main purpose of this research is to investigate the systems designed to integrate the revenue collection and expenditure management i.e. whether they exist or not within the operational processes of the Ministry of Finance. Secondly the research aims to determine to what extent these systems are being implemented in the event they exist. Finally, a recommendation of the necessary strategies that can be put in place to either set-up or utilize the systems necessary for the integration of revenue collection and expenditure management policies. Qualitative research techniques were used in the investigation of the systems for the integration in the revenue collection and expenditure management in the operations of the Ministry of Finance in Swaziland. Several documents prepared for and by the Swaziland Ministry of Finance itself, The Central Bank of Swaziland and other local and international consultants on revenue and expenditure management were reviewed in particular those that made mention of systems. This involved current and previous documents that looked at mainly information systems. Observations made over the years were also used in the analysis of the report. The results indicated that several systems of revenue and expenditure management are available in the ministry of finance and these are namely the MTEF System, Tour Advance System, ASYCUDA system among others. All these systems are suitable for expenditure control and revenue management as they were designed and they should continue being operated. More or additional systems should be used if a need arises in future.
MM thesis - P&DM
Strategic planning, Strategy