ASSESSMENT OF THE BUDGETARY SYSTEM OF ADDIS ABABA WATER AND SEWERAGE AUTHORITY

Abstract

The study focused on the budget preparation, execution and monitoring practice of the authority. The study used a descriptive research design with case study strategy to assess the budgetary system in AAWSA. The study used a quantitative research method to collect and analyze data relevant for this particular study. The total target population of the study was officials and experts who are working in the head office and do have direct and practical bond with budgetary system activities in the authority. Primary data was collected by distribution of self-administered questionnaire and secondary data from the planning budget and finance department on planed and actual planed budget and expenditures. Once the data was collected, the primary data analyzed by using descriptive statistics. As the findings show, Majority of the respondents agreed that all relevant departments participate during the budget process. Only a few participants agreed that there is a discussion on the result of an audit report for taking corrective action on management, budget committee, and budget department. According to half of the respondent, the authority executes surge expenditures at the end of the budget year. It is recommended that the authority should implement a regular activity and budget monitoring mechanism including monthly review of the performance for minimizing a surge expenditure at the end of the budget year.