Browsing by Author "Biniyam Getu"

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    Assessment on Budget Implementation and Controlling System in Addis Ababa City Administration: Evidence from the Cases of Sub Cities Revenue Branch Offices of Addis Ababa Revenue Bureau
    (Addis Ababa University, 2020-10) Biniyam Getu; Filimon Hadaro (PhD)
    This study has been conducted with the aim of assessment on the controlling and implementation of budget management. In order to achieve this objective and support by substantive evidence the case of selected AACARB Evidence from sub-cities revenue branch office were observed. Methodologically, the study adopted a descriptive research design and stratified sampling technique. A questionnaire was distributed to 69 internal auditors, planning and budget department and procurement and finance section employees of the selected revenue branch office, of which 57 were collected with a response rate of 82.6%. The descriptive research design with 5 likert like scale was adapted to observe and measure variables specified. The qualitative data collected by interviews were analyzed by grouping thematic patterns. The quantitative data that were collected by questionnaire were analyzed using STATA-12 software. The study has found out that collaboration of departments, use of budget, procurement planning and transparency, weak internal control system, lack of skilled and experienced man power and top-down leadership were the most challenges for budget implementation and controlling system. The study recommends that policy measure has to be put in place that can solve the challenges that found by this study