From Appropriation to Delivery: Structural and Institutional Constraints in Capital Budget Utilization for Educational Infrastructure in Zimbabwe

Nyashadzashe Mangozhe and Norman Kachamba
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Nyashadzashe Mangozhe: School of Graduate Studies, Rusangu University
Norman Kachamba: Rusangu University

African Journal of Commercial Studies, 2026, vol. 7, issue 3

Abstract: Capital budgets are ordinarily expected to translate public intention into public infrastructure. In the education sector, however, the conversion of appropriated resources into completed schools has often been restrained by a deeper administrative problem: the budget has been legally authorized, yet its material promise has not been sufficiently embodied in classrooms, laboratories, sanitation facilities, and other learning spaces. This article examines the structural and institutional determinants of capital budget utilization in Zimbabwe’s Ministry of Primary and Secondary Education. Two questions are addressed: first, which structural constraints impede the full and timely utilization of the capital budget, and second, how institutional variables and informal norms influence administrative decision-making in ways that sustain underutilization. A sequential explanatory mixed-methods design was used, with quantitative evidence drawn from 167 technical experts and decision-makers across the capital execution chain, followed by qualitative evidence from 55 participants and documentary analysis of budget, procurement, and audit records. The findings show that capital execution has been constrained by a 285-day mean procurement cycle, a centralized signature trail, planning-readiness gaps, and late cash releases. These structural constraints were compounded by institutional risk aversion, weak delivery incentives, and coordination silos. Although 78% financial utilization was recorded, only 13.44% physical infrastructure delivery was achieved, yielding a 64.56% conversion void. A budget execution constraints model is advanced to show how structural hardware and institutional software interact to produce a stable but undesirable equilibrium of low delivery. It is argued that the remedy lies not only in increased fiscal allocation but also in the redesign of procurement architecture, delegation, performance accountability, budget flexibility, and institutional culture. Public finance is therefore interpreted not merely as fiscal accounting but as the moral and administrative conversion of national promise into educational space.

Keywords: Capital Budget Utilization; Budget Execution; Public Financial Management; Infrastructure Delivery; Risk Aversion; Procurement Delay; Institutional Culture; Zimbabwe; Education Finance; Budget Execution Constraints Model (search for similar items in EconPapers)
JEL-codes: H61 H83 I22 O21 (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:cwk:ajocsl:2026-007

DOI: 10.59413/ajocs/v7.i3.36

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