Assessment of budget implementation and controlling practices: in case of MuloWoreda Finance and Economic Cooperation Office

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.