Berhanu, Elias (PhD)Dassa, Mulugeta2018-07-162023-11-042018-07-162023-11-042017-05http://etd.aau.edu.et/handle/123456789/8647The general objective of this study is to assess the public budget allocation practices of BoFED of SNNPRS from the perspective of public budget allocation principles inparticipation and transparency. The study was mainly interested to assess if the budget allocation practices of BoFED follows participation and transparency as a major guiding principles.To this end, the study employed a descriptive cross sectional research design in which both qualitative and quantitative research approach were employed in data collection and analysis. From the quantitative approach, a survey method was employed to gather quantitative data on respondent’s attitude on participation and transparency.On the other hand, in order to supplement data obtained through the questionnaire, the researcher have interviewed six key informants of the three core process and both primary and secondary sources of data were also reviewed to gather the required type of data. Research respondents were included from agencies and other bureaus which are the direct budget user of the bureau. Hence, twenty bureaus outside of BoFED and who get their budget from the bureau were included in the study being represented by six respondents from each budget users. The study finding indicate that more than half percent of the respondent agree that budget process of BoFED involve budget users in setting their final budget andaverage respondents also agree that budgeting process of BoFED encourage budget users to participate in all budget stages. The study also attempted to see if there exist mechanisms established by BoFED to ensure budgetary participation of budget user. To this end, more than half percent of the respondents believe that there is a mechanism already established by the bureau to participate budget users in all budget stages. However, the study also found that the bureau does not provide enough explanation to budget users in case of budget revision. Budget users make less influence on the final budget and there is no enough mechanism to participate the budget users in budget process. Besides, the bureau make less discussion with the budget users during budget preparation and respondents reported that the bureau make only limited request to get budget users opinion when budget is prepared.On transparency issue, the study also found that though enough and clear budgetary information is available to all budget users,this information is easily accessible to all budget users. Hence, the result of the study revealed that the level of transparency with regard to full disclosure of all relevant budget information was not satisfactory.The study found that more than the average respondents believe that budget distribution among budget users are based on review of their previous budget performance whereas the remaining respondent do not believe that budget distribution of the bureau is bases performance based reviews of the budget users. The study also found that bureau faces different challenges in the process of budgetary participation and transparency, these includes failure of budget users to plan and report on schedules, lack of commitment among budget users, lack of effective budgetary system among some budget users. To this end the researcher made a recommendation for the bureau to work in close supervision with them to address these problems. Based on the above findings the study recommended for participation, the bureau should consider and look for options that engage the budget users in all budget process and it should communicate the budget users in case of budget revision. Moreover, it should make frequent discussion with budget users during budget preparation and provide a room for budget users to provide their opinion on the overall budget process of the bureau. On the issue of transparency, the bureau should establish a means by which all budget users can equally and easily access the available budget information and budget distribution should be based on performance review of all budget uses. On top of these all, in order to address the pre-stated challenges that the bureau faces in the process of budgetary participation and transparency, it should work in close supervision with all budget users and needs to establish effective mechanisms which can increase budget user’s involvement and commitment in all budget process. Key Words: Public Budget, Principle Of Budgeting, Budget Users, Budget Participation, Budget Transparencyen-USPublic budgetPrinciple Of budgetingBudget UsersBudget ParticipationBudget transparencyThesis