The purpose of the study was to assess the practices and problems of public educationrnbudget allocation and implementation in North Shoa zone of Amhara Region. Fifty sixrnschools and concerned offices in seven Woredas of the zone were considered for the study.rnIn order to relate the findings of the study with reality, adequate related literature andrndocuments were reviewed.rnThe methodology employed was descriptive survey. A total of 87 respondents from Zonernand Woreda education, Capacity building, Finance and Planning, and Administration officesrnwere used as sources of data. Qu.e- stionnaire and Interview were the data gatheringrninstruments employed. Documents were also used for collection of data for the study.rnThe study revealed that the dominant share of education budget come from the governmentrnsource. School's internal income, Community contribution and NGOs ' support were the mainrnsources of additional education budget. The budget preparation and allocation processrnlacked transparency and participation of the concerned parties. In North Shoa zone, thernallocated public education budget was increasing in share and in amount from year to year,rnyet it was not enough to address the educational demand.rnEven though clarity lacked about the criteria, the major criteria used to allocate budget forrnthe education sector were the number of students, amount of schools' internal income andrnthe standard unit cost per student for each level of education set by the education bureau.rnThe allocated budget for Woreda education offices and Schools was not fully utilized. Therngross enrollment ratio in primary education has been increasing and the participation of thernzone wass greater than the region's average.rnProviding block grant funds to schools, training the committee members and decisionmakingrnbodies, refining the criteria used for budget allocation, improving the competence ofrnfinancial personnel, searching means to increase the source of education budget and otherrncommendable recommendations were forwarded, which the researcher has assumedrnvaluable to improve the education budget allocation and implementation practices in thernzone