The purpose of this study is to assess similarities and differences between Ethiopia and two eastrnAfrican countries with respect to budget practices and procedures. The study focused on therndifferent phases of budget cycle and cross cutting issues such as budget transparency andrnparticipations. To conduct the study qualitative research method was employed. In order torninvestigate significant insight about budget transparency and participation in Ethiopia thernresearcher distributed questionnaires to employees of Ministry of Finance and Economicrndevelopment of Ethiopia, specifically in the budgeting department. The study was based onrnsecondary data sources which were collected on-line on the internet. The study indicates variousrnopportunities which improve budget transparency and participation. The result of the studyrnrevealed that the level of transparency with regard to full disclosure of all relevant budgetrninformation is very poor in Ethiopia, Kenya and Uganda. Relatively Ethiopia frequentlyrnpublicizes budget information. It also showed that the need to increase transparency is importantrnin the area which is broadly linked to the different phases of budget cycle so as to increaserncitizensâ€™ participation in the budget decisions. Moreover, public participation in the budgetrnprocess is very limited in Ethiopia, Kenya and Uganda. This is because of lack of reliable andrnadequate information. The findings of survey which were carried out with budget experts at thernministry of finance and economic development of Ethiopia disclose that budget information isrnnot available for citizens in accessible, timely and clear and easy to use manner, except veryrnlittle budget information during budget drafting phase. The major factors that limit citizenrnparticipation in the budget process are limited accessibility to budget information, budgetrnlanguage and country population.rnKey words: Budget transparency & Budget participation