| Abstract: | This study assesses the Budget Management and Control Practice in Amhara Region using the
budget user sectors found at Regional Sector Bureau Level as a case study. The lack of research
on this topic, coupled by the sign of improper budget management in the region has been a major
motivation to carry out this research. The effectiveness and efficiency of budget and budgeting in
discharging governments various functions depend on the crucial role of budget management and
control, which is the main task of budget user sectors PBD, and BoFED PBD in particular.
Although the region has prepared sound budget guide book and launched IBEX accounting
information system to improve its budget process, several problems remain unsolved with regard
to the budget process in the public sectors.
Eighteen budget user sectors and thirty six respondents are selected and used for the study using
purposive sampling technique. Both primary and secondary data have been used for the study
through questionnaire to thirty six respondents and review of the sectors consolidated quarterly
and annual reports. Moreover, BoFED BPD experts and ORAG audit experts were included in
collecting primary data through structured questionnaire. SPSS statistical software, charts and
percentages are used to present and analyze the data. The descriptive and qualitative analyses
demonstrate that there was no strict accountability which allows creating sense of institutional
budget perception. The IBEX budget control module is not implemented and manual budget
expenditure ledger card is not maintained therefore, committed budget is not recorded. There is
no reasonable cost estimation practice. Lack of adequate and experienced budget workers. Lack
of regular follow up and support by BoFED are some of the issues that contribute to worsen the
problems.
Setting guideline alone is not sufficient to bring the desired outcome unless I). Budget executing
bodies directly involved in the process; and made accountable for all non compliance of the
budget guide book, II). BoFED’s regular follow-up and awareness creation programs. Therefore,
in order to improve the region's budget process, this study assess and identify the degree,
intensity and causes of problems and indicate the responsible officials to take any possible
remedial actions to rectify the problems and avoid the repetition in the subsequent years. |
