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Please use this identifier to cite or link to this item: http://hdl.handle.net/123456789/1961

Title: Fund Management and Its Utilization in Tigray HIV/AIDS Prevention and Control Office (Tigray HAPCO)."
Authors: Belay, Hailu
Advisors: Dr. P.Laxmkintham
Copyright: 2008
Date Added: 22-Jan-2009
Publisher: Addis Ababa University
Abstract: CONTENTS PAGE CHAPTER ONE--------------------------------------------------------------------------------------------------------------------------------------- 1 1. INTRODUCTION------------------------------------------------------------------------------------------------------------------------------ 1 1.1. Back Ground of the Study ----------------------------------------------------------------------------------------------------- 1 1.2. Statement of the Problem ----------------------------------------------------------------------------------------------------- 3 1.3. Objective of the Study ------------------------------------------------------------------------------------------------------------ 4 1.3.1General Objective---------------------------------------------------------------------------------------------------------------- 4 1.3.2 Specific Objectives ------------------------------------------------------------------------------------------------------------- 5 1.4. Research Hypotheses --------------------------------------------------------------------------------------------------------------- 5 1.5. Research Questionnaire --------------------------------------------------------------------------------------------------------- 6 1.6 Significance of the Study --------------------------------------------------------------------------------------------------------- 7 1.7 Scope of the Study --------------------------------------------------------------------------------------------------------------------- 7 1.8 Limitation of the Study ----------------------------------------------------------------------------------------------------------- 9 1.9 Methodology of the Study ------------------------------------------------------------------------------------------------------ 9 1.10 Sample Size of the Study ------------------------------------------------------------------------------------------------------ 9 1.11 Organization of the Paper ---------------------------------------------------------------------------------------------------- 10 CHAPTER TWO-------------------------------------------------------------------------------------------------------------------------------------- 12 2. REVIEW OF LITERATURE----------------------------------------------------------------------------------------------------------- 12 2.1 Principles, Objectives, Time Horizons, and Issues of Fund Management -------- 13 2.1.1 Principles of Fund Management ----------------------------------------------------------------------------- 13 2.1.2 Fund Management Objectives ---------------------------------------------------------------------------------- 17 2.1.3 Fund Management Time Horizon -------------------------------------------------------------------------- 18 2.1.4 Fund Management Issues ------------------------------------------------------------------------------------------- 18 2.2 Types of Funds and Classifications of Funds ---------------------------------------------------------------- 19 2.3 Fund Resource utilization, Availability, Administrative and Sustainability ----- 22 2.3.1Fund Resources Utilization ----------------------------------------------------------------------------------------- 22 2.3.2 Availability of Funds ----------------------------------------------------------------------------------------------------- 25 2.3.3 Administrative Resources ------------------------------------------------------------------------------------------- 26 2.3.4 Sustainability Funding Levels ------------------------------------------------------------------------------------ 27 2.4 Budgeting, Budgetary Control and Budgeting Design ---------------------------------------------- 28 2.5 Accounting and Financial Reporting for State and Local Governments ---------- 30 2.5.1 Financial Accounting Techniques -------------------------------------------------------------------------- 30 2.5.2 Nature of Financial Reports -------------------------------------------------------------------------------------- 32 2.5.3 Periodic, Interim and Annual Financial Reports --------------------------------------------- 34 2.6 Analytical Tools and Techniques of Fund Management and Utilization---------- 36 2.7 Challenges and Requirements about HIV/AIDS Fund ------------------------------------------- 38 CHAPTER THREE ------------------------------------------------------------------------------------------------------------------------------- 41 3. DATA ANALYSIS AND DISCUSSION ---------------------------------------------------------------------------------- 41 3.1 Background of the Organization ----------------------------------------------------------------------------------------- 41 3.1.1 The Organization ------------------------------------------------------------------------------------------------------------ 41 3.1.2 Vision, Mission, Goals and Guiding Principles ----------------------------------------------- 43 3.1.2.1 Vision ------------------------------------------------------------------------------------------------------------------- 43 3.1.2.2 Mission ---------------------------------------------------------------------------------------------------------------- 44 3.1.2.3 Goals --------------------------------------------------------------------------------------------------------------------- 44 3.1.2.4 Guiding Principles ----------------------------------------------------------------------------------------- 44 3.1.3 Intervention Areas of HIV/AIDS Prevention & Control Issues -------------- 46 3.1.4 Flow of Funds ------------------------------------------------------------------------------------------------------------------ 48 3.1.4.1 Fund flow structure --------------------------------------------------------------------------------------- 48 3.1.4.2 Sources and Applications of Funds --------------------------------------------------------- 50 3.1.4.3 Application of Funds ------------------------------------------------------------------------------------ 55 3.1.5 Budgeting and Accounting System ------------------------------------------------------------------------- 57 3.1.5.1 Budgeting Process & Its Implementation -------------------------------------------- 57 3.1.5.2 Accounting System ----------------------------------------------------------------------------------------- 59 3.1.6 Fund Accounting and Financial Reporting Systems -------------------------------------- 60 3.1.6.1 Fund Accounting System (Receipts and Disbursements) ------------- 60 3.1.7 Nature of Financial Reporting ---------------------------------------------------------------------------------- 63 3.2 Respondents Background and profile ------------------------------------------------------------------------------- 64 3.3 Organizations Involved in the HIV/AIDS Programs ------------------------------------------------- 66 3.4 Fund Providers, Disbursement, Settlement, Management and utilization of Funds ----------------------------------------------------------------------------------------------------------------------------------------- 69 3.5 Assessment, Reflections and Knowledge on Grant Agreements --------------------------- 75 3.6 Awareness, Evaluation and Reflections on HIV/AIDS implementing sectors and HAPCO -------------------------------------------------------------------------------------------------------------------------------- 80 3.7 challenges and Lessons Learnt on HIV/AIDS Fund Management and Utilization, and Possible Way Outs ----------------------------------------------------------------------------------- 83 3.8 Reflection on the Instrument (Questionnaire) by the Respondents ------------------- 86 CHAPTER FOUR----------------------------------------------------------------------------------------------------------------------------------- 89 4. CONCLUSIONS AND RECOMMENDATION------------------------------------------------ 89 4.1Conclusions ---------------------------------------------------------------------------------------------------------------------------------- 89 4.2 Recommendations --------------------------------------------------------------------------------------------------------------------- 95 BIBILOGRAPHY ------------------------------------------------------------------------------------------------------------------------------------- 97 ANNEXES --------------------------------------------------------------------------------------------------------------------------------------------------- 99
Description: A Research Paper presented for the Partial Fulfillment of the Requirements for the Degree of M.Sc. in Accounting and Finance
URI: http://hdl.handle.net/123456789/1961
Appears in:Thesis - Accounting & Finance

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