Abstract:
The aim of this study was to investigate the determinants of capital budget utilization in the case of Addis Ababa city AdministrationYouth and sport bureau.The study used explanatory research design to explain, understand and predict the relationship between variables. The study also adopted mixed research approaches and used both primary and secondary data sources. The primary data was collected through questionnaires from 81 selected employees. The study indicates that the Bureau and the sub cities annual allocated budget show an increasing amount and out of the total budget large proportion of budget apportioned for capital projects. However, the Bureau and sub cities do not appropriately utilize the allocated capital budget and do not achieve the intended planned goals. The collected data were analyzed using descriptive and inferential analysis such as correlation and linear multiple regression models. The study found the relationship between independent variables: procurement and contracting, monitoring and evaluation, top management commitment and stakeholders’ coordination and the dependent variable capital budget utilization. To insure the budget utilization effectiveness the sub city should implement transference, accountability; effective leadership, follow-up and monitoring practices for capital budget utilization then the study also concluded that all the independent variables positively affected the independent variable
