Assessment on Budget Preparation and Monitoring Practice: The Case of Ethiopian Evangelical Church of Mekane Yesus Development and Social Service Commission

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The General objective of this study was to assess the budget preparation and monitoring practice the case of Ethiopian Evangelical Church of Mekane Yesus Development and Social Service Commission. Specifically, the study focuses on assessing whether EECMY-DASSC use procedure or guideline for budget preparation. Whether the budget preparation is participatory, identifying challenges faced when preparing budget and the monitoring practice. To achieve the objective of the study the researcher used mixed method approach based on the assumption that collecting diverse types of data best provides a more complete understanding of the practice than either quantitative or qualitative data alone. From the total population of 31 offices using purposeful sampling 14 offices were selected. 40 questioners were distributed to the 14 offices from these 35 self-administered questionnaires were collected from those who are expected to involve in budget preparation and monitoring practice. Interview was conducted to identify the challenge they face when preparing budget and to get in-depth insight on the other objectives. The researcher analyzed the quantitative data using SPSS version 23 software descriptive statistics. Key finding of the study was EECMY DASSC really believe in participatory budget preparation, they are using donor guideline and format to prepare budget, EECMY-DASSC don’t have their own guideline or manual for budget preparation. External factor like limited funding, and price fluctuation affect their budget. Because the budget preparation time was not the right time staff feel overburdened. EECMY-DASSC have a good monitoring practice and management make staff accountable for monitoring budget. The researcher recommends EECMY-DASSC need to prepare their own guideline or manual for budget preparation, they also need to develop mechanism like having data base for price list which could be updated continuously and revise their budget accordingly to control the external factors. Annual planning or budget calendar with time schedule for major activities like report writing, budget preparation and monitoring need to be prepared and shared to all offices.



Budgeting guideline, Budget calendar, Budget Monitoring