Factors Affecting Fund Management: The Case of One Water Sanitation and Hygiene National Program-consolidated Wash Account (OWNP-CWA) in ETHIOPIA

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Addis Ababa University


The purpose of this study is to identify factors affecting fund management on one WaSH National program –Consolidated WaSH account in Ethiopia. Based on literature reviews, the researcher identified four factors that affect the fund management of the program. Mainly Budget process, fund disbursement, fund utilization and accounting & reporting. The research design is exploratory type research with quantitative research approach. The researcher used primary and secondary source of data in this study. To collect primary data, the researcher used questionnaires and distributed 83 questionnaires to the staff working in the program and secondary data were collected from financial statement, appraisal documents and other related documents. The study established four independent variables namely Budget process, fund Disbursement, Fund utilization and Accounting and Reporting and the dependent variable is fund management. The data were analysed by Descriptive and inferential statistics. The descriptive statistics part was analysed using mode, mean and standard deviation whereas correlation and multiple regression were used for inferential statistics by using STATA software. The results of this study indicate that the three key factors, Budget process, Fund utilization and accounting & reporting are positive and significant effect on fund management, whereas fund disbursement has a negative and significant effect on fund management. The study recommended that implementing sectors have to work towards improving the four key factors that will make implementation of the program fund management to effective to achieve the program development objective.


A thesis submitted in the partial fulfillment of the Requirements for the degree of masters of Science in Accounting and finance


Budget process, Fund disbursement, Fund utilization