Assessment Of Public Expenditure Management Practices And Control: The Case Of Welmera Woreda Finance And Economic Cooperation, Oromia Regional State, Ethiopia

Abstract

The purpose of this study was to assess public expenditure management and control in the Welmera Woreda Finance and Economic Cooperation Office for the past ten years. The dependent variable of the study is the effectiveness of public expenditure management and control. Three independent variables were identified, including, the relationship between regular control, Accounting and reporting standards, and managerial perception of public expenditure management. The researcher used descriptive and explanatory research designs to accomplish the research objectives. The response rate of the study was 100%. Cronbach’s alpha technique was used to test the reliability of the instrument. The data collected was analyzed using descriptive statistics with the help of SPSS version 26. The study found that the relationship between regular control, Accounting and reporting standards, and managerial perception of public expenditure management have had a significant effect on the effectiveness of public expenditure management at the Welmera woreda Finance and Economic Cooperation Office for the past ten years. Based on the results of the study, the researcher concluded that leadership is the most influential variable in regular control system in this office, followed by Accounting and reporting standards and managerial perception of public expenditure management. Then, the researcher recommended that the Welmera woreda Finance and Economic Cooperation Office understand the contributions of these three variables as collectively significant for the effectiveness of public expenditure management. Finally, the researcher recommended further research by the other researchers, including other public organizations in the west shoa administrative zone