Abstract:
Taking over the reigns from the Botswana Democratic Party (BDP) in the historic general elections of October 2024, the Umbrella for Democratic Change (UDC) lamented inheriting a government facing severe fiscal constraints and cashflow problems amongst other challenges (Boko, 2024 State of the Nation Address). The country's challenging financial status was reiterated by the Vice President and Minister of Finance, Ndaba Gaolathe who in his opening remarks of the 2025/2026 Budget Speech alluded to the deterioration of public financial management systems, practices and processes over the years. The state of the country's financial resources points to a struggling Public Financial Management (PFM) system underpinned by weak budgetary oversight. Therefore, key corrective measures must include ensuring the implementation of prudent reforms in the country's financial management system. The budget scrutiny role of parliament is thus necessary to ensure efficient resource allocation and alignment of public spending...