Public Budget Management Practice: The Case Of Burayu Town Administration

Abstract

The main objective of this study was to examine Assessment of Public Budget management Practices: Case of Burayu town Administration”. All 55 employees directly related to budget related issue was used as population. Three years data has been collected from secondary sources and also primary data was collected through self-administered questionnaire, & semi structured interview. To collect essential data the study employed both qualitative and quantitative approach. All collected information was analyzed by using both descriptive analysis such as percentage and frequency. Finding indicates that Public Budget management Practices of Burayu town was good but budget utilization practice is unsuccessful. There is no practice of revising the annual plan under certain period with the actual budget in hand. The budgeting process in the town administration has the limitation to consider all possible challenges that the budget users could face at implementation phase. There is a problem of matching plan with budget almost in all the departments that are found in the town administration as it is demonstrated by the analyzed data. Another problem stated is that, since budget is in the hand of the top management and planned activities are in the hands of departments and all budget users, so they cannot adjust their plan with budget. In order to solve public budget related problems the budget office should transparent, fair and depend on the strategic importance of the jobs or activities, prepare budget by referring to the annual plan and revise their annual plan and arranging trainings to develop uniform skills among budget workers.