Assessment Of Fund Utilization On One Wash National Program -Consolidated Wash Account In Oromia Water Sector

Abstract

The purpose of this study is to assess fund utilization on One WaSH National Program Consolidated WaSH Account (OWNP CWA) in Oromia Water Sector. This study adopted a descriptive research design and purposive non-probability sampling technique. The target population was a total of 36 employees working on OWNP-CWA in the five areas. This was from BOWE, MOF, MOWE, BOFEC and RWCO (those who are working on the position of financial specialist, Technical Specialist, procurement specialist, Internal Auditor and Human Resources). The selection of the respondents was determined based on their high relation with the program. Primary data was collected by distribution of questionnaires to 25 employees working in these five organizations. Descriptive statistics was used for analysis of the research data. The study revealed that (i). Budget dimensions have an effect on fund utilization with the key assessment of : approved budget notification and on time implementers, (ii) Community Contribution has direct relation with fund utilization with key assessment of contribute their share on an appropriate time (iii) Cash flow and Disbursement : fund is not released as per the program time schedule, delaying of fund release prolong the payment process, (iv) Procurement factors have direct correlate to fund utilization with key assessment of : prior review of bid document is consisted with many back and forth of the same documents, No objection trend of procurement is time taking, delay in procurements, (v) technical assessment has shown that it has an effect on the fund utilization: M&E did not contribute enough determination to the program implementation, Continuous monitoring and evaluation did not in place, Poor performance of contractors is resulted in poor implementation, and (vi) finance factors: no a timely settlement of receivables, the program did not be audited by internal Auditor. Therefore, it was recommended that: -Budget needs to be notified, approved and implemented on time. That is - to facilitate smooth, proper and timely utilization of OWNP-CWA fund, make awareness to community to facilitate their contribution, recheck the cash flow arrangement, fill the gap of procurement process between implementers and supervisory body (WB and MOWE) strengthen technical staffs via equipping different packages and provide strict follow up of them. Furthermore, internal auditors have to be conducted to enhance fund utilization and performance of the program. Finally, this study increases new alertness into enhancing Fund Utilization of Programs.