An Assessment of Budget Preparation and Utilization In Public Sector the Case of Afar National Regional States Finance and Economic Development Bureau
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Date
2017-06
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Addis Ababa University
Abstract
The main problems and controversial issues related with government budget are reflected in the
budgeting processes, particularly during budget preparation and implementation stages. To the
best of the researcher’s knowledge, there is no document that reports a study on the probable
causes that may hinder the preparation and utilization of budgeting in the Afar National
Regional States Government. This is a major motivation to carry out this study. Thus, the general
objective of the research paper is to assess the budget preparation and utilization of the Finance
and Economic Development Bureau of the region and the study was designed to assess
methods and processes of budget preparation in Afar National Regional State of selected
Bureaus, to examine effectiveness and efficiency of budget utilization and to assess budget
managing, monitoring and control system and to investigate challenges that has been facing
during budget preparation and utilization. Three out of eleven main bureaus were taken and four
key informants were selected from each bureau with a total of 40 respondents and in addition,
six budget experts were also included in collecting primary data through structured
questionnaire. More of the qualitative analyses demonstrated that there was no accountability in
budget utilization and Lack of adequate and experienced budget experts was other issue that
contributes to worsen the problems and also there is no evidence based evaluation mechanisms
in the budget utilization at all Bureau under BOFED. Therefore, in order to improve budget
preparation and utilization in Afar National Regional States Finance and Economic
Development Bureau, it calls for taking any possible and remedial actions in the subsequent
years. The study has been applied mixed research methods and used simple statistical tool to
present, interpret and analyze collected data.
Keyword: - budget preparation, budget utilization and budget
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Keywords
Budget preparation, Budget utilization and budget