Despite
this
requirement
enshrined
in
Section
301(3)
of
the
Constitution,
the
government
continues
failing
to
meet
the
five
percent
threshold
outlined
since
the
introduction
of
the
Inter-Governmental
Fiscal
Transfers
in
2019.
The
law
mandates
that
“not
less
than
five
percent
of
the
national
revenues
raised
in
any
financial
year
must
be
allocated
to
provincial
and
local
tiers
of
government.”
However,
allocations
between
2019
and
2023
ranged
from
just
0.5
percent
to
2.9
percent.
In
2023,
only
23
percent
of
the
budgeted
ZiG
193.2
billion
for
devolution
was
disbursed,
while
in
2024,
26
percent
of
the
ZIG4.1
billion
was
released
to
support
devolution
projects.
Appearing
before
Parliament
last
week,
the
finance
minister,
defended
the
government’s
inability
to
meet
the
five
percent
mark,
saying
although
the
amounts
are
budgeted,
actual
cash
disbursements
are
affected
by
fluctuating
revenue
inflows
and
the
need
to
live
within
the
State’s
means.
“For
the
year
2023,
our
disbursement
was
23
percent.
In
2024,
it
was
only
26
percent.
Of
course,
we
always
strive
to
meet
100
percent
disbursement
or
the
full
five
percent…However,
we
always
come
out
at
about
a
third
of
that.
There
are
many
reasons,”
Prof
Ncube
said.
“The
main
one
is
there
is
a
difference
between
these
disbursements
and
cash
flow
outlays.
Cash
flow
outlays
usually
lag
because
we
live
within
our
means
in
terms
of
the
cash
support
for
the
disbursements.”
Prof
Ncube
added
that
government
revenue
is
not
received
in
equal
portions
throughout
the
year,
making
it
difficult
to
evenly
disburse
funds.
“We
do
not
have
equal
revenue
inflows
quarter
by
quarter
for
the
four
quarters
of
the
year.
You
find
that
the
bulk
of
our
revenue
inflows
are
in
the
last
quarter,”
he
said.
“This
also
creates
challenges
with
the
inflows
of
cash
and
militates
against
us
meeting
the
five
percent
target
for
devolution
funding.”
In
a
bid
to
address
the
lag
in
disbursements,
the
finance
minister
revealed
the
Treasury
is
considering
borrowing
domestically
towards
the
end
of
the
third
quarter,
and
repaying
those
loans
with
revenues
collected
in
November
and
December.
“This
is
a
strategy
to
smooth
the
issue
of
revenue
receipts,
which
are
uneven
through
the
year,”
he
explained.
Despite
these
challenges,
Members
of
Parliament
expressed
concern
and
frustration,
noting
the
five
percent
allocation
is
not
negotiable,
as
it
is
a
constitutional
requirement.
“It
is
a
must…
To
say
that
we
have
got
23
percent
and
24
percent
to
27
percent
in
successive
years,
do
you
think
that
is
sustainable,
when
we
are
dealing
with
a
must-case
scenario?”
challenged
Mbizo
MP
Corban
Madzivanyika.
Madzivanyika
insisted
that
Parliament
expects
to
see
at
least
87
percent
to
90
percent
disbursement
by
the
end
of
September,
which
would
reflect
good
faith
efforts
to
meet
the
constitutional
obligation.
In
response,
Ncube
pointed
to
other
administrative
bottlenecks,
including
delays
caused
by
local
authorities
who
are
required
to
submit
detailed,
auditable
project
proposals
before
funds
can
be
released.
“You
find
that
the
process
for
disbursement
involves
the
submission
of
projects.
The
local
authorities
have
to
submit
projects
that
are
ready
for
funding
and
they
also
have
to
invest
in
project
preparation.
This
is
important.
Also,
we
have
to
consider
any
acquittals
and
so
forth,
engineering
certificates,
those
that
are
in
project
finance,
know
what
I
am
talking
about,”
Ncube
said.
“Those
processes
also
are
necessary
for
the
audit
trail
but
then
they
slow
down
disbursements
because
you
can
only
disburse
against
what
we
think
has
met
the
minimum
standards
in
terms
of
what
the
auditors
will
accept.
So,
it
is
an
involved
process.
You
do
not
just
give
away
money
like
that.
There
has
to
be
a
project
that
will
absorb
those
resources.
That
project
has
to
be
ready.
The
local
authorities
have
to
be
ready
to
receive
those
resources.”
In
a
specific
request
for
information,
Emakhandeni-Luveve
MP
Discent
Bajila
asked
for
a
breakdown
of
disbursements
made
to
individual
local
authorities
in
Matabeleland
North,
Matabeleland
South,
Masvingo,
Midlands,
and
Mashonaland
East.
Ncube
responded
that
while
the
Treasury
allocates
the
funds,
the
actual
disbursement
to
local
authorities
is
managed
by
the
Ministry
of
Local
Government
and
Public
Works.
“Cumulative
disbursements
made
by
Treasury
during
2023
stood
at
ZiG$44.9
billion
against
an
approved
ZiG$193.2
billion.
In
2024,
a
total
of
ZiG1
billion
was
availed
against
a
budget
of
ZiG4.1
billion,”
he
said.
Prof
Ncube
said
Treasury
would
coordinate
closely
with
the
Ministry
of
Local
Government
to
agree
on
detailed
implementation
and
cash
flow
plans
to
ensure
projects
are
funded
and
implemented
on
time.
As
part
of
this
effort,
the
minister
said
the
government
is
processing
resources
equivalent
to
US$30
million
in
June
2025
to
support
the
devolution
agenda.
Rushinga
MP,
Tendai
Nyabani,
however,
pressed
for
more
action
to
provide
timely
and
full
release
of
the
devolution
funds,
noting
their
importance
in
rural
development.
“These
devolution
funds
solve
a
lot
of
problems
like
constructing
schools,
clinics
and
boreholes,”
said
Nyabani.
“This
devolution
fund
is
as
good
as
salt
in
our
relish.
What
can
be
done
to
ensure
that
five
percent
of
the
budget
can
be
released
on
time
to
improve
people’’
living
conditions?”
Ncube
acknowledged
the
value
of
the
funds
in
rural
communities
and
reiterated
the
government’s
broader
efforts
to
support
rural
development,
including
the
Pfumvudza/Intwasa
agricultural
programme,
dam
construction
and
road
building.
“Devolution
funds
are
only
one
part
of
how
we
impact
the
lives
of
our
rural-based
citizens.
It
is
correct
that
we
should
really
make
every
effort
to
expedite
and
increase
our
disbursement
for
devolution
funding.”