Abstract:
This study was conducted on Assessment of budget implementation and controlling practices: The case of
Mulo Wereda finance & economic cooperation office. The attention gap, especially under the Public
organization context, coupled by the sign of improper budget management has been a major motivation to
carry out this study. Thus, the general objective of the paper is to assess the budget implementation,
utilization and controlling practice in Mulo wereda of finance and economic cooperation office. The study
employed a descriptive survey method and questionnaires were used to gather the data. The Sampling
technique used was a non probability sampling specifically purposive sampling. Frequency count,
percentage, mean and standard deviation were used to analyze the data. All 6 Bureaus heads, 15 team
leaders and 16 Vise bureau heads, 17 planning experts and 32 Ordinary experts with a total of 86
respondents were taken in collecting primary data through close ended and open ended questionnaire. The
Statistical Package for Social Science (SPSS) version 21 was used to analyze the data obtained from
primary sources. The study finding revealed that there was lack of adequate and experienced budget and
audit experts, poor attention on budget utilization, and no accountability in budget utilization and there is
Misuse of approved budget. Therefore, in order to improve budget utilization and control in Mulo Woreda
Finance and Economic Cooperation, it calls for taking any possible and remedial actions in the subsequent
years.
