Assessment Of Public Budget Allocation Practices The Case Of Bofed Of The Snnprs

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The general objective of this study is to assess the public budget allocation practices of BoFEDrnof SNNPRS from the perspective of public budget allocation principles inparticipation andrntransparency. The study was mainly interested to assess if the budget allocation practices ofrnBoFED follows participation and transparency as a major guiding principles.To this end, thernstudy employed a descriptive cross sectional research design in which both qualitative andrnquantitative research approach were employed in data collection and analysis. From thernquantitative approach, a survey method was employed to gather quantitative data onrnrespondent’s attitude on participation and transparency.On the other hand, in order tornsupplement data obtained through the questionnaire, the researcher have interviewed six keyrninformants of the three core process and both primary and secondary sources of data were alsornreviewed to gather the required type of data. Research respondents were included from agenciesrnand other bureaus which are the direct budget user of the bureau. Hence, twenty bureaus outsidernof BoFED and who get their budget from the bureau were included in the study beingrnrepresented by six respondents from each budget users. The study finding indicate that morernthan half percent of the respondent agree that budget process of BoFED involve budget users inrnsetting their final budget andaverage respondents also agree that budgeting process of BoFEDrnencourage budget users to participate in all budget stages. The study also attempted to see ifrnthere exist mechanisms established by BoFED to ensure budgetary participation of budget user.rnTo this end, more than half percent of the respondents believe that there is a mechanism alreadyrnestablished by the bureau to participate budget users in all budget stages. However, the studyrnalso found that the bureau does not provide enough explanation to budget users in case ofrnbudget revision. Budget users make less influence on the final budget and there is no enoughrnmechanism to participate the budget users in budget process. Besides, the bureau make lessrndiscussion with the budget users during budget preparation and respondents reported that thernbureau make only limited request to get budget users opinion when budget is prepared.Onrntransparency issue, the study also found that though enough and clear budgetary information isrnavailable to all budget users,this information is easily accessible to all budget users. Hence, thernresult of the study revealed that the level of transparency with regard to full disclosure of allrnrelevant budget information was not satisfactory.The study found that more than the averagernrespondents believe that budget distribution among budget users are based on review of theirrnprevious budget performance whereas the remaining respondent do not believe that budgetrndistribution of the bureau is bases performance based reviews of the budget users. The studyrnalso found that bureau faces different challenges in the process of budgetary participation andrntransparency, these includes failure of budget users to plan and report on schedules, lack ofrncommitment among budget users, lack of effective budgetary system among some budget users.rnTo this end the researcher made a recommendation for the bureau to work in close supervisionrnwith them to address these problems. Based on the above findings the study recommended forrnparticipation, the bureau should consider and look for options that engage the budget users inrnall budget process and it should communicate the budget users in case of budget revision.rnMoreover, it should make frequent discussion with budget users during budget preparation andrnprovide a room for budget users to provide their opinion on the overall budget process of thernbureau. On the issue of transparency, the bureau should establish a means by which all budgetrnusers can equally and easily access the available budget information and budget distributionrnshould be based on performance review of all budget uses. On top of these all, in order tornaddress the pre-stated challenges that the bureau faces in the process of budgetary participation and transparency, it should work in close supervision with all budget users and needs tornestablish effective mechanisms which can increase budget user’s involvement and commitmentrnin all budget process.rnKey Words: Public Budget, Principle Of Budgeting, Budget Users, Budget Participation,rnBudget Transparency

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Assessment Of Public Budget Allocation Practices The Case Of Bofed Of The Snnprs

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