ASSESSMENT OF BUDGET PREPARATION AND UTILIZATION OF AMHARA DEVELOPMENT ASSOCIATION: ‘THE CASE OF YILMANA DENSA WORDA BRANCH

Abstract

The study has conducted on Amhara Development Association in Yilmana Densa Worda Branch. The main objective of this study is to assess budget preparation and utilization to come up with possible solution through evaluates its budget preparation and utilization in previous years and finally to forward the finding and recommendation. The study used judgmental sampling method to collect primary data through questionnaires. It also used secondary data from annual budget report of the association. The researcher used percentage and table to interpret and analysis of data. The study has its own finding from among them: the association has on constant financial source, centralized budget preparation has effect on budget utilization that is less focus for sample activities which need later extra budget and the manager and accountants are those person who responsible for budget implementation. The researcher has also forward its own recommendation which is derived from the finding. Among them: the association should have constant source of fund like labor support from community, strength its budget preparation through including lower activities and increase the awareness of its personnel through training in order to improve its budget preparation and utilization in general.