ASSESSMENT OF BUDGET PREPARATION, IMPLEMENTATION AND CONTRLLING METHODS IN SUB CITIES OF ADDIS ABABA

Abstract

The main purpose of this study is to conduct as assessment of budget preparation, implementation and controlling in Sub cities of Addis Ababa. Controversial issues related with the Sub cities budget are reflected in the budgeting processes, particularly during budget preparation and implementation stages. This is a major motivation to carry out this study. Thus, the general objective of the research paper is to assess the budget preparation, implementations and controlling of Sub cities in Addis Ababa and the study was designed to assess methods and processes of budget preparation in these Sub cities. This research examines effectiveness and efficiency of budget preparations, implementation, to assess budget control system and to investigate challenges that have been facing during budget preparation and implementation. A total of 60 respondents from sub cities of Addis Ababa and 9 budget experts were also included from bureau of finance and Economic Development of Addis Ababa. Both quantitative and qualitative analysis demonstrated that there was no enough time to prepare budget ,there was no intention in budget preparation and Lack of adequate and experienced budget experts was other issue that contributes to worsen the problems and also there is no specification on the underutilization at the sub city level. Therefore, in order to improve budget preparation and implementations in the sub cities of Addis Ababa, it calls for taking any possible and remedial actions in the subsequent years.