|
Addis Ababa University Libraries Electronic Thesis and Dissertations: AAU-ETD! >
Faculty of Business and Economics >
Thesis - Accounting & Finance >
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
|
Items in the AAUL Digital Library are protected by copyright, with all rights reserved, unless otherwise indicated.
|
