Abstract:
The main purpose of this study was to investigate the determinants of budget control in the
oromia regional state: evidence from West Shoa Zone administration. In west Shoa Zone public
organization a lack of internal controls, incomplete information in the budget documentation,
poor budgetary control misappropriations, and misapplication of funds resulting in
overspending, and a lack of collected data on the type and method of procurement used by
bureau/offices, the West Shoa Zone administration is not implemented as intended and has low
credibility. In this study primary data collection based on qualitative binary data is employed.
The study use stratified random sampling procedure by focused on five purposely selected public
organizations that are expected to represent all other bureaus. From the total population of 245
yamane formula was used to determine sample of 152 respondents on the basis of their
profession related to budget control. The management teams, the internal and external auditors,
budget experts, finance officers, tax and planning experts of the selected public organization
were the sources for the required data to their searcher through the questionnaires administered.
Binary logistic regression used to analysis inferential output. For this study, the dependent
variable is degree of budget control which was measured under binary logistic regression
categorized as low budget control and high budget control and seven independent variables
were identified including budget planning process, management support, competent internal
audit staff, organizational commitment, budget monitoring and evaluation, information and
communication and cost reduction. Based on binary logistic regression model result the study
concludes that except information and communication system, cost reduction and organization
commitment all other independent variables have significant effect on public budget control in
west Shoa Zone. So the study recommend that to ensure public budget control the concerned
body should focus on budget planning process, management support, competent internal audit
staff, organizational commitment, budget monitoring and evaluation and cost reduction
