An Assessment of Budget Practice and Control System (A Case Study of Gullele woreda 10)

Abstract

The budget system shows what the Gullele woreda 10 intends to do during the period of its fiscal calendar and how it intends to finance its activities. It is these budgetary activities and their implications on woreda financial management that the study sought to assess. Particularly, the study was guided by the research questions as to whether the budget system of Gullele woreda 10 is perceived to be effective in terms of preparation, approval, execution, and control; how effective the Gullele woreda 10 system of budget is, in terms of effective and effecient?; and whether the budget system help in enhancing the effectiveness of public financial management? The objective of the study is to identify the best way how to use of public resources the study applied percentage research technique in analyzing both quantitative and qualitative data (mixed method), from eleven sectors of Gullele woreda10. Survey method is applied to assess the practice of budget and control system through the districts permanent employees. The target sample respondents include only 60(30% of total population) of permanent employees of Gullele woreda 10. Data type was primary data collection instrument through questionnaire, interviews and analyzed source documents, data analysis techniques was through tables, charts and percentages, the major finding of the study were the gap budget preparation, approval and control, the implication of the findings is to correct the misuse of public resources specially public budget of gullele woreda 10 and I suggest that develop human skill,to absent the delayance of budget release