Assessment of Budget Control: The Case of African Medical and Research Foundation (AMREF) Ethiopia
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Date
2020-12
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Publisher
A.A.U
Abstract
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.
Description
A Thesis Submitted to the Department of Accounting and Finance of Addis Ababa
University in Partial Fulfillment of the Requirements for the Degree of Master of
Science in Accounting and Finance
Keywords
Budget control, Fund Utilization and Variance