Browsing by Author "Gobezie, Michaele"
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Item An Analysis of the Prospects and Possible Challenges of Transition from Line Item to Program Budgeting Approach in Federal Democratic Republic of Ethiopia.(Addis Ababa University, 2011-02) Gobezie, Michaele; Dash, C. (prof)Identifying the importance of PB manner the government of Ethiopia has decided to replace the existing traditional line item budgeting approach by program budgeting. It has been argued in this thesis that the government of Ethiopia has made some good progress in introducing PB. It has been successful in initiating the shift in mindset of public servants and in instilling a performance culture in the public sector. The thesis uses in-depth interviews with the budget reform team members, questionnaires to budget experts in public bodies, discussions in training sessions and secondary data which are analysed qualitatively by categorising into themes. According to the finding the shift to PB was necessary to be more result oriented and responsive. All the formats are completed and trainings are given, public bodies are expected to prepare for the coming budget year, but there are a lot of challenges faced which are among others: low capacity of both MoFED to control and follow up and ministries to undertake the reforms genuinely and uniformly, methodological problems like complexity, agreements in terminologies, variations in understanding of objectives, programs, results/outputs, difficulties in costing methods and measuring outcomes, lack of attention and commitment of top level officials and also all staffs of the ministries. Finally based on the findings of the study, it is recommended that MoFED has to strengthen its capacity, keep the framework simple, ensure a genuine participation and ownership, design flexible and effective costing method and communicate it effectively in a gradual step by step approach to bring out the change. Therefore, it is recommended to delay the implementation of PB to the next fiscal year