Browsing by Author "Selamawit, Melaku"

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    Assessment of Budget Control: The Case of African Medical and Research Foundation (AMREF) Ethiopia
    (A.A.U, 2020-12) Selamawit, Melaku; Tekalign, Nega(PhD)
    Effective utilization of funds can be expressed in terms of compliance to the approved limit, purpose, and time frame. This can be attended by applying proper budget control mechanisms. This study was conducted to assess the budget control practices in NGOs by taking in AMREF Ethiopia as a case. The study applied qualitative research approaches, with the intention to understand deeply the budget control procedures. 30 AMREF Ethiopia staffs who are directly working in budget and finance management area were selected. Primary data were collected through observation, discussion with 3 focus groups, and in-depth interview with 6 staffs. Secondary Data were collected by reviewing organizational manuals and reports. The findings of qualitative analysis demonstrate that, the budget development process lacks participation of concerned staffs and the budget monitoring process lucks accountability for variances. To improve compliance spending it is suggested that NGOs need to enhance the participation of employees who are engaged in budget implementation, increase their motivation to attend the target, provide capacity building trainings in the area of budget and financial management, give attention for the overall budget process specially in budget formulation and performance review meetings to maintain efficiency in using common resources, and to increase coordination and communication with in departments and units.