Assessment of Budget Management Practice: the Case of Major General Hayalom Araya Military Academy
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Date
2017-06
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Addis Ababa University
Abstract
This study was conducted on assessment of budget management practice in the case of Major
General Hayalom Araya Military Academy. The research considered the scant literature review on
the theme and aims to present scholarly report on the cause of the budget scarcity in this military
academy. As primary observer and insider, I am motivated to conduct this research. Thus, the
general objective of the study is to assess the budget management practice in the Major General
Hayalom Araya Military Academy and explain the causes of budget scarcity in the academy. Thirty
percent of the total target population with 85 respondents were used to fill the both open and close-
ended questionnaires. In addition, four commandants of the military academy were interviewed to
collect primary data through semi-structured interview. the analysed data using table of frequency
indicates that the annual plan is not depends on scientific studies and need assessment, the budget
of the military academy is centralized and the utilization is not transparent. The Academy Lacks
adequate and experienced plan and budget experts.
There is no evidence based evaluation
mechanisms in the budget utilization at each level of hierarchy.
From this, the researcher
concluded that unscientific annual plan preparation, non-transparent budget utilization, and
centralized budget management results in budget scarcity at lower level of the hierarchy to carry
out their duties and responsibilities. Therefore, in order to improve budget management process
the leaders of the military academy should be committed enough to prepare annual plan and budget
depending on scientific research and need assessment. They should be rational in allocating
budget for departments and budget users.
Key words: Budget, Budget Management, plan, and budget, Major General Halom Araya Military
Academy
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Keywords
Budget, Budget management, plan, And budget, Major general halom araya military academy