LASF Adopts Output Based Budgeting for enhanced efficiency
The Local Authorities Superannuation Fund (LASF) has organized a training workshop for
its senior staff to help the institution transition from an Activity Based Budget to an Output
Based Budget which will be adopted under the 2024 budget cycle.
The training workshop is being held in Lusaka under the guidance of the Ministry of Local
Government and Rural Development and the Ministry of Finance and National Planning.
Speaking when he officially opened the workshop Managing Director George Chileshe
expressed optimism that the quality of service would be enhanced once the Fund migrated
from the use of an Activity Based Budgeting to an Output Based Budgeting.
Mr. Chileshe said the 2024 Budget would be based on the principle of the Output Based
Budgeting and this required that staff members undertake the training which once completed
would help in finalising the review of the Institutional Budget Policy and Guidelines
document so that it can be amended and aligned to the new policy direction.
He encouraged the staff members to be open and receptive to the new guidelines.
And Ministry of Local Government and Rural Development Director of Planning and
Information Ngoza Munthali said transitioning from Activity Based Budgeting to Output
Based Budgeting was a process adding that Government transitioned in 2020 and all the 116
Local Authorities transitioned, adopted and implemented the Output Based Budgeting in the
2023 budget cycle.
Dr Munthali said Output Based Budgeting came with a lot of advantages as the focus shifted
from the activity to the intended output and therefore was more result based.
She said the Output Based Budgeting changed the way things were done in an institution, as
team work was enhanced since no single department could budget for the entire institution
since this required the input of all departments in order to achieve the targeted output.
She said this approach had taught institutions how to work together in order to achieve a
specific output.
Dr Munthali assured LASF that one of the things that the Output Based Budgeting would do
was to change the work culture in the institution.
She hoped that the Fund’s 2024 budget would be Output Based Budget.

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