| Abstract: | Non-profit making organizations are often noted for inefficiencies and poor management of their project budget and which resulted in project underperformance as well as delay in delivering the planned activities with the stipulated time table; which is mostly emanated from poor budget preparation, controlling and their poor budgetary system. In recent times, Organizations have performed poorly since, they lack effective and efficient budgetary system and budget utilization to adequately and judiciously allocate resources to meet both project and organizational goals. Therefore, the researcher in this study would like to assess the budgetary system, control and practices in Save the Children International, Ethiopian country office, one of the leading INGO in Ethiopia. Quantitative research methodology was used in the study and the key information’s were collected by using a self-administered questioner. A total of 50 questioners were administered to respondents and received 46 completed questioners. SPSS was used for data analysis and for presenting research findings tables and descriptive narrations are also used.
The study result indicates, save the children use a participatory approach during budget development as well as budget monitoring. There are adequate number of procedures and policies found in SCI for the practices of budget development, monitoring and implementation. But there are few gaps like staffs are not as such confident in their knowhow in the development of detail implementation plan as well as there is also a gap in engaging operation staffs during the development of budget. Based on the identified gaps in this study the budget and the program units should make an assessment of the level of knowledge of those staffs involved in the budget development and detail implementation plan (DIP) and give appropriate training to equip those staffs with a knowledge that will make them prepared in the budget development and monitoring process. In addition those units must consider the operation team to engaged in the budget development since they have a direct contact with the beneficiaries as well as the market to get the real need as well as prices of some of the planned procurements (both goods and services) |
