Assessment of Budget Preparation and Utilization: the Case of Addis Ababa City Administration Health Bureau

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Addis Ababa University


This study was conducted on assessment of budget preparation and utilization in the case of Addis Ababa City Administration Health Bureau. 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 City Administration of Health Bureau. This is a major motivation to carry out this study. Thus, the general objective of the paper is to assess the budget preparation and utilization of the City Administration Health Bureau. Five out of seventeen budget holders were taken and ten key informants were selected from each budget holders with a total of 50 respondents. In addition, five budget experts were included in collecting primary data through structured questionnaire and three more BOFED budget experts involved. More of the qualitative analyses demonstrate that there was no accountability in budget utilization, there is no market oriented cost estimation practice. Lack of adequate and experienced budget experts is other issue that contributes to worsen the problems and also there is no evidence based evaluation mechanisms in the budget utilization at each level of the Health Bureau. Therefore, in order to improve budget preparation and utilization in Addis Ababa City Administration Health Bureau, it calls for taking any possible and remedial actions in the subsequent years



Health bureau