ADDISABABAUNIVERSITYCOLLEGEOFBUSSINESS AND ECONOMICS

DEPARTMENTOFPUBLICADMINISTRATION AND DEVELOPMENT

MANAGEMENT

Assessment of Public Budget Allocation Practices: the case of BOFED

of the SNNPRS

Prepared by: MulugetaDassa

Advisor: Elias Berhanu(PhD)

A Thesis Submitted to the School of Graduate Studiesof Addis Ababa Universityin Partial
Fulfillment for the requirements Master’s Degree in
Public Management and Policy (MPMP)

May 2017
Addis Ababa
 ADDISABABAUNIVERSITYCOLLEGEOFBUSSINESS AND ECONOMICS
DEPARTMENTOFPUBLICADMINISTRATION AND DEVELOPMENT
MANAGEMENT

Assessment of Public Budget Allocation Practices: the case of BOFED

of the SNNPRS

BY
MulugetaDassa

A Thesis Submitted to the School of Graduate Studiesof Addis Ababa Universityin Partial
Fulfillment for the requirements Master’s Degree in
Public Management and Policy (MPMP)

Advisor: Elias Berhanu(PhD)

May 2017
Addis Ababa
 Statement of Declaration

I, MulugetaDassa have carried out independently a research work on “Assessment of Public

Budget Allocation Practices: the case of BOFED of the SNNPRS” in partial Fulfillmentfor the
requirements Master‟s Degree in Public Management and Policy (MPMP) with the guidance
and support of the research advisor.This study is my own work that has not been submitted for
any degree or diploma program in this or any other institution.
 Approval Sheet
Addis Ababa University
College of Business and Economics
Department of Public Administration and DevelopmentManagement

This is to certify that the thesis prepared by MulugetaDassaentitled “Assessment of Public

Budget Allocation Practices: the case of BOFED of the SNNPRS”which is submitted in Partial
Fulfillment for the requirements Master‟s Degree in Public management and Policy(MPMP)
complies with the regulations of the university and meets the accepted standards with respect to
originality and quality.

Signature by the Examining Committee:

Advisor: -Dr.Elias Berhanu

Signature__________________Date________________

Internal Examiner

Signature _________________ Date___________________

External Examiner

Signature:________________ Date__________________

Chair of Department or Graduate Program Coordinator

Signature_____________ Date________________
 Abstract
The general objective of this study is to assess the public budget allocation practices of BoFED
of SNNPRS from the perspective of public budget allocation principles inparticipation and
transparency. The study was mainly interested to assess if the budget allocation practices of
BoFED follows participation and transparency as a major guiding principles.To this end, the
study employed a descriptive cross sectional research design in which both qualitative and
quantitative research approach were employed in data collection and analysis. From the
quantitative approach, a survey method was employed to gather quantitative data on
respondent’s attitude on participation and transparency.On the other hand, in order to
supplement data obtained through the questionnaire, the researcher have interviewed six key
informants of the three core process and both primary and secondary sources of data were also
reviewed to gather the required type of data. Research respondents were included from agencies
and other bureaus which are the direct budget user of the bureau. Hence, twenty bureaus outside
of BoFED and who get their budget from the bureau were included in the study being
represented by six respondents from each budget users. The study finding indicate that more
than half percent of the respondent agree that budget process of BoFED involve budget users in
setting their final budget andaverage respondents also agree that budgeting process of BoFED
encourage budget users to participate in all budget stages. The study also attempted to see if
there exist mechanisms established by BoFED to ensure budgetary participation of budget user.
To this end, more than half percent of the respondents believe that there is a mechanism already
established by the bureau to participate budget users in all budget stages. However, the study
also found that the bureau does not provide enough explanation to budget users in case of
budget revision. Budget users make less influence on the final budget and there is no enough
mechanism to participate the budget users in budget process. Besides, the bureau make less
discussion with the budget users during budget preparation and respondents reported that the
bureau make only limited request to get budget users opinion when budget is prepared.On
transparency issue, the study also found that though enough and clear budgetary information is
available to all budget users,this information is easily accessible to all budget users. Hence, the
result of the study revealed that the level of transparency with regard to full disclosure of all
relevant budget information was not satisfactory.The study found that more than the average
respondents believe that budget distribution among budget users are based on review of their
previous budget performance whereas the remaining respondent do not believe that budget
distribution of the bureau is bases performance based reviews of the budget users. The study
also found that bureau faces different challenges in the process of budgetary participation and
transparency, these includes failure of budget users to plan and report on schedules, lack of
commitment among budget users, lack of effective budgetary system among some budget users.
To this end the researcher made a recommendation for the bureau to work in close supervision
with them to address these problems. Based on the above findings the study recommended for
participation, the bureau should consider and look for options that engage the budget users in
all budget process and it should communicate the budget users in case of budget revision.
Moreover, it should make frequent discussion with budget users during budget preparation and
provide a room for budget users to provide their opinion on the overall budget process of the
bureau. On the issue of transparency, the bureau should establish a means by which all budget
users can equally and easily access the available budget information and budget distribution
should be based on performance review of all budget uses. On top of these all, in order to
address the pre-stated challenges that the bureau faces in the process of budgetary participation

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and transparency, it should work in close supervision with all budget users and needs to
establish effective mechanisms which can increase budget user’s involvement and commitment
in all budget process.

Key Words: Public Budget, Principle Of Budgeting, Budget Users, Budget Participation,
Budget Transparency

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 Acknowledgment
First of all, I would like to thank God for helping me for the successful accomplishment of this
research paper. It would not have been completed without the support of individuals either
directly or indirectly. However, it is difficult to mention the names of all those individuals who
have contributed their effort; my deepest gratitude goes to them.

I am very grateful to my thesis advisor Dr.Elias Berhanufor his meticulous advice, helpful
comments and constant encouragements throughout the study.Indeed the study would have not
been completed without his effort.

I would further like to thank BoFED and other Budget using bureaus under its umbrella.
IwouldliketoextendmyspecialthankstomywifeAmarechAdolaandmyfamilyfortheir
encouragement, moralassistance and overall support.

Finally, my warm thanksgo to my friends for their continuous encouragement andsupports.

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 Table of Contents
Abstract ...................................................................................................................................... i
Acknowledgment ...................................................................................................................... iii
Table of Contents ...................................................................................................................... iv
List of Abbreviation .................................................................................................................. vi
List of Tables ........................................................................................................................... vii
CHAPTER ONE: INTRODUCTION ......................................................................................1
1.1. Background.............................................................................................................................. 1
1.2. Statement of the Problem ......................................................................................................... 2
1.3. Objectives of the study ............................................................................................................. 4
1.3.1. General Objective .................................................................................................. 4
1.3.2. Specific Objectives ................................................................................................ 4
1.4. Research questions ................................................................................................................... 4
1.5. Scope of the study .................................................................................................................... 5
1.6. Significance of the Study.......................................................................................................... 5
1.7. Limitation of the study ............................................................................................................. 5
1.8. Organization of the paper ......................................................................................................... 6
CHAPTER TWO: REVIEW OF RELATED LITERATURES ..............................................7
2.1. Theoretical Literatures .................................................................................................................. 7
2.1.1. The Concept of Budget .......................................................................................... 7
2.1.2. Principles of Public Budgeting ............................................................................... 7
2.1.3. Budget Practices .................................................................................................. 15
2.2. Overview of budget allocation practices in Ethiopia ............................................. 15
2.2.2. Legal Framework of Ethiopian Budgeting System................................................ 18
CHAPTER THREE: STUDY DESIGN AND METHODOLOGY ....................................... 20
3.1. Description of the Study Area ................................................................................................ 20
3.2. Research Design..................................................................................................................... 21
3.3. Research Approach and Methods of Data Collection .............................................................. 21
3.4. Sources of Data ...................................................................................................................... 23
3.5. Instruments of Data Collection ............................................................................................... 23
3.6. Population and Sampling techniques, and Sample Size ........................................................... 23
3.6.1. Population............................................................................................................ 23
3.6.2. Sampling Techniques and Sample Size ................................................................ 26
3.7. Methods of data Analysis and Interpretation ........................................................................... 26
3.8. Measurement.......................................................................................................................... 26

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 3.9. Technique of verification of Data Collection Instruments ....................................................... 27
CHAPTER FOUR: DATA PRESENTATION AND ANALYSIS ......................................... 28
Introduction .............................................................................................................................. 28
4.1. Demographic Background of the respondents ......................................................................... 28
4.1.1. Demographic Profile of the Respondents.............................................................. 29
4.1.2. Profile of Budget Using Bureaus .......................................................................... 30
4.2. Budget Participation in BoFED .............................................................................................. 32
4.2.1. Involvement of Budget Users in Budgetary Process ............................................. 32
4.2.2. Encouragement of the Role of Budget Using Bureau as form of participation....... 33
4.2.3. Descriptive Statistics on Budgetary Participation ................................................. 36
4.3. Budgetary Transparency in BoFED ........................................................................................ 37
4.3.1. General Transparency Components ...................................................................... 38
4.3.2. Transparency Components Related with Budget Information ............................... 40
4.3.3. Descriptive Statistics on Budgetary Transparency ................................................ 42
4.4. Summary of the Responses Obtained From Key Informants Interview .................................... 44
5.1. Conclusion ............................................................................................................................. 47
5.2. Recommendations .................................................................................................................. 49
References ............................................................................................................................... 51
Appendixes 1: Questionnaire ..................................................................................................... 54
Appendix 2: Interview Guide for Core work Process Leader of BOFED ................................... 59

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 List of Abbreviation
ADLI ……………….......Agricultural Development Lead Industry
BOFED………...............Bureau ofFinance and EconomicDevelopment
CSA……………………Central Statistical Agency of Ethiopia
EFY…………………….Ethiopian Fiscalyear
EMCP…………………Expenditure Management and control program
IMF…………………….International MonetaryFund
MEFF----------------------Macro-Economic andFiscal Framework
MOFED……………….Ministry of finance and Economic Development
MTEF………………….Medium Term ExpenditureFramework
OECD………………….Organization forEconomicCo-Operation andDevelopment
OFAG………………….OfficeofFederal General Auditor
ORAG…………………Office of Regional Auditor General
PFM……………………Public Finance Management
SAP……………………Structural Adjustment process
SNNPRG………………Southern Nations, Nationalities, and Peoples' Regional Government
SNNPRS………………Southern Nations, Nationalities, and Peoples' Regional State
TOFED……………….Town Administration office of finance and Economic development
UNICEF……………….United Nations International Children's Emergency Fund
WOFED………………Woreda Administration office of finance and economic development
Z0FED………………..Zonal Administration office of finance and economic development

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 List of Tables

Table 4.1: Sex Background of the respondent……………………………………….34

Table 4.2: Profile of Budget Using Bureaus Participated in the Study………………36

Table 4.3: Response on Involvement of Budget User in Budgetary Process ………..37

Table 4.4: Encouragement of Budget using Bureaus in budget process……………..39

Table 4.5: Respondents Perception about stakeholders and Government role in

participation………………………………………………………………41

Table 4.6: Descriptive Statistics on Budgetary Participation ………………………..41

Table 4.7: Transparency Component in BoFED……………………………………..43

Table 4.7: Response on Transparency Components …………………………….......44

Table 4.8: Response on Transparency Component ………………………………….46

Table 4.10: Descriptive Statistics on Budgetary Transparency ……………………….47

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 CHAPTER ONE: INTRODUCTION
Background
The budget is considered as the life-blood of the government, the financial reflection of what the
government does or intends to do. The budgetary system and the public budget process have
impacts on the way government operates. Thus, the cornerstone of developing financial systems
in countries starts with the development of the public budget. Also, the public budgetcontributes
to human development, economic growth, and governing. Therefore, internationalorganizations,
donors, and civil society organizations advocate budget transparency andparticipation toward
better governance(Albas Sam, 2015).
According to Zander(1996)participation isanessential ingredient inthebudgetprocesstoensure
efficient provisionandmoreequitabledistributionofbudgetaryallocations. On the other hand,
Transparency enables citizens and civil societies to hold the government accountable, which
they can only do if they have information on budget policies, practices, expenditures and
outcomes(IMF,2007).
It also generally regarded as a key feature of good governance, and an essential prerequisite for
accountability between states and citizens (McGeeand Gaventa,2010).
The trend toward greater openness in public budget processes has resulted from theconfluence of
several factors. These include pressures from 'above' most notably theInternational Monetary
Fund (IMF) – as well as from 'below', as the number of civil society'budget groups' has
mushroomed since the early 1990s. The most well-known civil societyactor to promote
engagement with public budgets is the International Budget Partnership (IBP).
Transparency allows the analysis of state policies and facilitates the identification of weaknesses
leading to the implementation of improvements needed.
Transparency increases trust in the state as well as enables citizens and civil society to hold the
government accountable, which they can only do if they have information on budget policies,
practices, expenditures and outcomes.
Kitunzi(2003)argues that fiscal l transparency leads to better informed public debate about the
design and results of fiscal policy, makes governments more accountable for the
implementation of fiscal policy, and thereby strengthens credibility and public understanding of
macro-economic policies and choices. Some of the prerequisites for successful fiscal
transparency practices are: political will and commitment to fighting corruption and
mismanagement, citizen participation, freedom of expression and of the media, and access to
information.
Implementation ofdevelopment strategies requireseffectiveparticipation of citizens and
government budget execution legal framework,forwhicha well-functioning public financial
management (PFM) system is a requisite.The properly functioning public financial management
system requires, among other things, good budget documentation, comprehensiveness
andtransparencyofinfor mat ion providedtothepublic,and theability ofthepublictodemand
accountabilityfromthegovernmentintheallocationofbudgetary resources. Given this back drop
about the imperatives of transparency and participation coined with it, it is worthwhile to
understand the practices of the public institutions in terms of how well they are performing in
terms of transparency and participation with regards to budget allocation.
Ethiopia has, over the last several years, began implementing major reform programs to
empower citizens as well as enhances public sector efficiency, effectiveness, transparency and
accountability. The Constitution of Ethiopia is the foundation of the ongoing efforts in building

1
democratic and good governance system. These efforts in turn aim to realize those relevant
provisions established in the Constitution(MoFED, 2009).
Disclosing information about the federal and regional budget is through budget proclamation -
NegaritGazettee. Before this, electronic Medias carryout live transmission of the coming year
budget when the Minister of Finance and Economic Development present it to the House of
People Representatives (HoPR) through his budget speech. Subsequently, the House‟s Budget
and Finance Standing Committee invites citizens and their organizations for a public hearing on
the budget where the objective, the focus, allocations and the financing of the budget is
highlighted and discussed. There is live transmission (TV and radio) of the debate on the budget
by the House during approval.
To sum up, this paper assesses the experiences of BoFED regarding its budget allocation practices from
the participation and transparency principle. Thus, having assessed these issues, the paper puts forward
viable recommendations for decision makers regardingthe gaps identified on budgetary participation and
transparency.
1.1. StatementoftheProblem

Participation and transparencyin budget allocation are becoming the central issues to accelerate
development and to consolidate democracy and good governance in the increasingly demanding
society. Transparency also in government operations is an important precondition for
macroeconomicfiscalsustainability,goodgovernance,andoverallfiscalintegrity (KopitsandCraig,
1998).

Besides to this, for effective use of resources and to gain an understanding of how public funds
have been utilized, and how they contribute to government policies, it is important to monitor
theresults of expenditure. This has led to the establishment of government monitoring and
evaluation (M&E) systems.

According to MOFED (2012) the significance of the involvement of citizens and civil society‟s
organizations (CSO) in budget allocation to enhance more participation and transparency to
achieve millennium development goal is not debatable. But the implementation usually faces
difficulty because of lack of clear resource allocation, lack of good governance, and lack of
commitment and knowledge (MoFED, 2009). Moreover, transparency and accountability is one
of the key pillars of the government‟s protection of basic Services national program. As part of
this project, the government intends to significantly improve the disclosure of budget and
expenditure information at regional and Woreda levels(MoFED, 2009).

As the budgetusers ofthis sector are many and very wide, the resource allocation and
implementation to achieve anexpected goal is greatly complex. This sector is also one of the

2
important sectors to accelerate the achievements of sustainable development goalwhich
supports all sectors in the region by allocating the resources in the priority areas to meet
MDGs as well as the current Grand National plan‟s (GTP‟s) objectives.It evaluates the
performance of the sectors by auditing the projects and services provided.At regional level,
the budget distribution process mainly undertaken by the regional level BoFED for public
sector offices under its budgetary supervision. To this end, regional BoFED plays acentral
role in budgetallocation and controlling process. Thus, the reason that the researcher selected
regional BoFED in regards to budgetary transparency and participation in this study is because
theBoFED is an umbrella organization that plays a central role in budgetary allocation,
distribution and monitoring at regional level.

Based on the assumption that budget allocation and utilization processes to be effective in
economic, it should be participatory, transparent and accountable (MoFED, 2009), the
researcher become interested in assessing the existing practices of this umbrella organization in
budget allocation and distribution process from the view pints of transparency and participation.

In addition to this, the researcher‟s experiences and exposures with BoFED inspire to assess the
existing budget practices of the bureau especially from participation and transparency issues.

Research conducted by Birhanu (2011) on evaluating the budget practices of Ethiopian

indicated thatthe challenge in budgetary transparency in Ethiopia is timely accessing of budget
information. To this end, the timeliness of budget information was a primary concern of most
researchers. In addition,Mohamed (2015) on his study entitled “Medium term expenditure and
budgetary practice in Ethiopia” found that drafting of the public budget in Ethiopia is neither
transparent nor open to the public(P.36). He added that the publication of the outcome (Federal
Budget)is a step towards openness and transparency. However, since most researches on the
issue of transparencyand participation focused on the overall federal contexts and the researcher
found a limited literature and research finding to the context of SNNPR especially in BoFED
focusing on public budget transparency and participation.The finding to be obtained from this
study is assumed as to fill this literature gaps.

Hence, researcher‟s interest in this regard is to assessto what extent the practices of budget
allocation of SNNPR BoFEDgoes in congruence with the expected budgetary allocation

3
principles such as participation and transparency.

Therefore, theoverall objective of this study is to assess public budget allocation practices of
BoFED of SNNPR in light of participation and transparency principles.

1.2. Objectives of the study

1.2.1. General Objective

Thegeneralobjectiveofthestudy isto assess thepublic budget allocation practices ofBoFED of

SNNPR from the perspective of public budget allocation principles.

1.2.2. SpecificObjectives

 To examinebudget preparation processofBoFED from the perspectives of budget

participation principle

 To identifymechanisms employed to ensure public participation in budget allocation

inBoFED

 To assess mechanisms employed to ensure transparency in budget process ofBoFED

 To assess challenges encountered by the bureau to ensure public participation and

transparency in budget process

1.3. Research questions

 Do thebudget preparation processes of BoFED aligned with budget participation

principles?

 What mechanisms are used for ensuring public participation during budget allocation?

 What mechanisms are used for ensuring transparency during budget allocation?

 What challenges does the bureau encounter in following the budget principles?

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 1.4. Scopeofthestudy

The study has both geographic and thematic scope. The thematic scope ofthisresearchislimitedto
the assessment of budget allocation principles such as participation and transparency.

On the other hand, the geographic scope of the study is limited to the assessment of these issues
within BoFED of SNNPRS. The reason that the researcher has selected the SNNPR BoFED is
first because the bureau is easily accessible for the researcher in terms of location advantage.
Second, the bureau acts as an umbrella organization for government organization regarding
regional finance system and to this end the researcher assumed that it is advantageous to see
participation and budgetary transparency with in this central organization.,. Thirds, the bureau as
an umbrella organization, it distribute the budget among diversified ethic population in the
region. Thus, in this regard, the researcher was interested to see if the budget is allocated among
these population following participatory and transparency budget principles. Finally, regarding
the timethat the study covers, it islimitedto assessthebudgetallocation experiences of the bureau
between years 2007-2008 E.C.

1.5. Significance of the Study

The researcher believes that the result of this research will have the following significances.
Apart from being the requirement for fulfillment of Master‟s Degree in Public Administration,
the research report will be beneficiary in recommending relevant issues on participatory and
transparent budgeting in the bureau.

It willalso contribute by raising theawareness among the budget users and help them improve
their current budgetary practices. Besides, the result of this study also can raise awareness of
other concerned body (citizens, civil society‟s organizations and stakeholders) on the role of
transparent and participatory budget allocation for sustainable development by learning lessons
from the experiences of the unit under investigation (BoFED).

Moreover, this research will also serve as spring board to the future studies on the issue of
budgetary participatory and transparency in this study unit and others.

1.6. Limitation of the study

When the research was conducted the researcher faced some challenges. That is, there was lack

5
of research studies and availability of sufficient current literature on the topic. However, the
researcher tried to navigate from different secondary sources related to budget participation and
transparency.

1.7. Organization of the paper

This research paper is organized in to four chapters. The first chapter deals with the background,
statement of the problems, objectives of the study, significance of the research, and scope of the
study and organization of the paper. The second chapter on the other hand deals with both
theoretical and empirical literatures on the subject of public budget allocation transparency and
participation principles and practices. The third chapter focuses on the description of study area
and detail research methodological issues.

Under the fourth chapter,major study findings are presented in detail together with their analysis
and interpretations. Finally, the fifth chapter deals with major study conclusion and provision of
relevant recommendations for the study bureau on the issues of budget participation and
transparency based on the study findings.

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 CHAPTER TWO: REVIEW OF RELATED LITERATURES

2.1. Theoretical Literatures

2.1.1. The Concept of Budget

The English word “budget” derives from the Middle French bougette, which is the diminutive
of bouge, a leather bag. At its most basic, therefore, a budget is a small leather bag. During the
middle Ages in England, letters of particulars about taxes and spending were brought before
Parliament by putting them in a small leather bag, which was placed on a table before the
assembly. As centuries passed, the word came to be applied to the contents as well as to the bag
itself, though originally only in the sense of a group of things (Quick & New, 2001).

The meaning of the term has, of course, changed since the days when a country's resources were
deemed to be the personal property of the king, along with the political evolution from absolute
monarchies to constitutional governments. In most countries to day, including a majority of
African countries, approval of the budget (the “power of the purse”) is the main form of
legislative control over the executive, with public money spent only under the law (Shah & Von,
2007).

Budgetin modern times,on the other hand

meansthedocumentwhichcontainestimatesofrevenueandexpenditure
ofcountryusuallyorthefixedperiodoftimeusuallyforoneyear.Budgetisoneofthefewwordsthat
command adefinite meaninginalmost allthecontexts itappears. Itcarries withitthemessage
ofan
estimateofresourceexpectedforanentitybothinvalueandsourceandhowtheresourceswillbespentf
or an identifiedperiodoftime.Allentities,individuals, corporations‟
organizationsandgovernments‟ canmake budgets(OECD, 2014).

2.1.2. Principles of Public Budgeting

Literatures on public budget indicate that a budget process needs to be governed by principles
like participation, transparency, accountability, equity and inclusiveness. These are the ideals
but not all budgets follow them. Each budget system should be considered in terms of these
standards(OECD, 2014).

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 2.1.2.1. Participation in Public Budgeting

Participation as one important principle of budgetingis the level of involvement of all

stakeholders in the budget process directly or through legitimate intermediaries. According to
Shapiro (2001) the process of budget preparation, approval, implementation, and control needs
participation of various stakeholders. He added that it is through participation of people that one
can bring people‟s perspectives to the policy makers. It also allows citizens to hold the
government accountable, to identify weaknesses in a budget, to build consensus, and to mobilize
the community effectively to meet budget targets.

Participation in a budget process is not a luxury; it is rather a basic right of all citizens. It allows
members of the community to rise what is important for them and, hence, influence budget
allocations. It also allows different layers of government to know the most and unmet demands
of the community.By doing so, the government and the community can mobilize resources,
provide more equitable distribution of budgetary allocations (without discrimination based on
gender, ethnicity, region, rural/urban, and vulnerable groups)and effectively spend the
resources. Thus, participation is an essential ingredient in the budget process to ensure efficient
provision and more equitable distribution of budgetary allocations (Shapiro, 2001)

As Zender (1996) discussed throughactive participation in the budget process, people could stop
money or resources being allocated to activities that would threaten their economic rights or
ensure they receive compensation for rights they have been denied. The quality
andextentofcitizen participationin thebudgetprocessemergesasa keyfactor
determiningthepotential impactof thesector. Simplyplacingmorebudgetinformation
inthepublicdomainwillnot haveanimpactunlesscitizens can understandit,andhave the legal
andinstitutional channels touseit. Moreover, Peters (1998) added that citizen participationis
inherent to discussionsof“hybrid”or“diagonal”accountability;assuch processes involve the
engagement of citizens with oversightinstitutionsthathavenottraditionallybeenopen
tothepublic.Participatorybudgeting(PB) initsvarious formsrepresentsoneof
themostprominentstate-led initiatives.

Frank(2006)providesahighlydetailedreviewof recentPBinitiativesin Latin Americaaswell as

auseful discussionof the originsofPB,whichhedefinesbroadlyas aprocess by whichcitizens,either

8
asindividuals orthroughcivicassociations,mayvoluntarilyand regularlycontributetodecision-
making overatleastpart ofapublicbudgetthroughan annual seriesof scheduledmeetingswith
government authorities.

As to Shahand Von(2007)wemayalsoconsidersmallerscale initiatives thatencouragegreaterpublic

participationindeterminingbudgetpriorities. Theseincludegenderbudgetinginitiatives, children‟s
budgets andotherefforts bymarginalized groups todevelop“alternative”budgets that highlighttheir
priorities.Decentralizationhasalsoledto arrange ofopportunitiesfor participationin
localbudgetprocesses.

2.1.2.2. Transparencyof Public Budgeting

Transparency as an important principle of public budgeting refers to the provision of

comprehensive, accurate, timely and frequent information to the stakeholders in appropriate
formats about the budget process. It is also related to the existence of clearly defined rules,
procedures, and regulations on the basis of which budget decisions are made. This information
should be made available, accessible and understandable to the general public and open to public
scrutiny. Transparent budget system allows citizens and civil societies to hold the government
accountable, motivates the general public to participate, and helps to mobilize the community
effectively to meet budget targets (MOFED, 2010).

Transparency ingovernmentfinancesimple opennessabout fiscal policyintentions, formulation

and implementation (OECD 2002;andKopits&Craig1998).Several studies
havefoundthatfiscaltransparency isassociatedwith improved fiscaldiscipline,
governmentstructureand functions,fiscalpolicyintentions,publicsectoraccounts,andprojections.
Itinvolvesreadyaccesstoreliable, comprehensive, timely,understandable, andinternationally
comparableinformationongovernmentactivities, bettercreditratingsand
reducedcorruption(Alesina&Perotti1996;Hameed2005;Alt&Lassen
2006).Othersarguethatcitizensand taxpayers areentitled tofulldisclosure withregardtothe
management ofpublicmoney to ensure participateonandaccountabilityin policy processes
(Folscher, 2002).

According to McGeeand Gaventa (2010) transparency can increase faith in the state, and can
contribute to consensus building and commitment. Besides, transparency enables citizens and

9
civil society to hold the government accountable, which they can only do if they have
information on budget policies, practices, expenditures and outcomes.It
isgenerallyregardedasakeyfeatureofgoodgovernance,andanessentialprerequisitefor
accountabilitybetweenstatesand citizens (IMF, 2007).

According to Economic Commission for Africa (2002) fiscal or budgetary transparency

considered as “an environment in which the objectives of policy, its legal, institutional, and
economic framework, policy decisions and their rationale, data and information related to
monetary and financial policies, and the terms of agencies’ accountability, are provided to the
public on an understandable, accessible, and timely basis.”Asaresultofthisincreased
focusontheprovision and qualityof budgetaryinformation,several organizations have developed
international guidelines andmeasurementframeworks.

Regarding the other role of transparency in public budgeting,

Transparencyallowstheanalysisofstatepoliciesandfacilitates
theidentificationofweaknessesleadingto theimplementation
ofimprovementsneeded.Transparencyincreasestrustinthestateaswellasenables
citizensandcivilsocietytoholdthegovernment
accountable,whichtheycanonlydoiftheyhaveinformation onbudgetpolicies,practices, and
expenditures outcomes.

KopitsandCraig(1998)
observed,“Transparencyingovernmentoperationsisanimportantpreconditionformacroeconomicfis
calsustainability,goodgovernance,andoverallfiscalrectitude.” Alt and Lassen
(2003)confirmedthatfiscaltransparencyisindeedassociatedwithlowerpublicdebtanddeficits,eventa
kingintoaccountotherexplanationsforpublicdebtsanddeficits.

Kitunzi(2003)arguesthatfiscaltransparencyleadstobetterinformedpublicdebateaboutthedesignandr
esultsoffiscalpolicy,makesgovernmentsmoreaccountablefortheimplementationoffiscalpolicy,andt
herebystrengthenscredibilityandpublic understanding of macroeconomicpolicies andchoices.
Some of the
prerequisitesforsuccessfulfiscaltransparencypracticesare:politicalwillandcommitment,commitm

10
enttofightingcorruptionandmismanagement,citizenparticipation,freedomofexpressionandoftheme
dia,andaccesstoinformation.

In Africathe formalsystemof“check and balance “between government entities

involvedinthebudgetprocessisenshrinedinmostconstitutionsandisdesignedtopromotetransparency
andaccountabilityinpublicexpendituremanagement.
However,thoughevidencessuggestthatmechanismsofhorizontalaccountability
suchasparliamentarybudgetcommitteesandauditinstitutionsarebeginningtoplayamore
prominentroleinthebudgetprocessacrossthecontinent,theystillfacemanyconstraintsthatmakeit
difficult forthemtoholdtheexecutiveaccountableformisappropriationofpublicfunds
(McKieandVandeWalle,2010).

Thegenericdefinitionoftransparencycanbeinterpreted
specificallyforthefieldofthebudgetstudy.Transparencyis also understood as
opennesstowardthepublicatlargeaboutgovernmentstructureandfunctions,
fiscalpolicyintentions,publicsectoraccounts.Itinvolvesreadyaccesstoreliable,comprehensive,tim
ely,understandable, andinternationallycomparable
informationongovernmentactivitiessothattheelectorateandfinancialmarketscanaccuratelyassess
thegovernment‟sfinancialpositionandthetruecostsandbenefitsofgovernmentactivities,includingt
heirpresentandfutureeconomicandsocialimplications.‟Notetheelementshighlightedinthisdescripti
on (Kopitsand Craig, 1998).

Robinson(2006)moreover
explainsthetrendtowardgreateropennessinpublicbudgetprocessesasresultingfromtheconfluenceofs
everalfactorsthedemocracyandgoodgovernanceagendaofthe1990s,theemergenceoverthepasttwode
cadesofalargenumberofindependent“budgetgroups”indevelopingandtransitionalcountries,thepoliti
calmomentumaroundparticipatorybudgetingwithitsorigins inPortoAlegrein themid-
1980s,andagrowing recognitionofthe centrality
ofstatebudgetsinreflectinggovernmentpolicypreferencesatatimethatpublicexpendituremanagement
hasbecomeanincreasinglyimportantfacetofdevelopmentpolicy.

Philips and Stewart (2009) argue that current fiscal transparency norms are linked to two broader
envelopments- a “neoliberal” turn in economic policy inthe1990semphasizingfiscal discipline

11
and are new focus on reforms that promote good governance. They posit that the link to fiscal
discipline helps to explain why the International Monetary Fund (IMF) has taken up the mantle
of transparency. Furthermore,generalbudgetsupporthas becomea preferred instrument
formanyforeignaid donors, who maynowtakea greater
interestintransparencyinordertoensurethatthefundstheyputintogeneralgovernmentcoffersarespenta
ppropriately.

Philipps andStewart (2009) alsoholdthattheIMFCodeisthedominant model, thoughithas

nowbeenadoptedbyanumberofother influential actors, includingthe WorldBank,financial
regulator, and privatesector investmentanalysts, theOECD, foreignaid donorsandnon-
governmental organizations (NGOs).

Robinson(2006)identifiestwodimensionsoftransparencythat areespeciallypertinent to the

budgetprocess:(i)transparencyaroundthesources of data andinformationusedtoframe
decisionsonrevenueprioritiesand expenditureallocations and(ii)transparencyinthebudget
process.Hearguesthatboth formsoftransparencycanhelptoreducethescopefor corruption.
Inthecontextof federalism, itmayalsobeimportant toconsidertransparency between
differentlevelsofgovernment.

KaufmannandBellver(2005)examinevariousdefinitionsof transparencyandfindthat underlyingall

ofthem;transparencyiscloselyrelatedtoaccountability. Thepurposeof
demandingtransparencyistoallowcitizens,marketsor governments toholdinstitutions
accountablefortheirpoliciesandperformance.Theauthors alsocitealargebody ofexisting
research,whichshowsthatcountrieswithmoretransparentpolicyenvironments tendto
performbetterin international financialmarkets, better governance,andthat transparency
canfacilitateparticipation in political processes.

Budget Transparency(BT)is definedasthe fulldisclosurefallrelevantfiscal informationinatimely

andsystematic manner.BTisapreconditionfor public participationin budget
processes.ThecombinationofBTandpublicparticipation inbudgetprocesses
hasthepotentialtocombatcorruption,foster public accountability ofgovernment agencies
andcontributetojudicious useofpublic funds (OECD, 2002).

Moreacademicefforts tomeasurebudgettransparencyincludeKaufmannandBellver‟s(2005)

12
transparencyindexand Hameed‟s(2005)indicesof fiscal transparencybased on IMF fiscal
ReportsonStandards andCodes (ROSCs).Inaddition,Rosen and Vreeland (2006)
definedtransparencybyexaminingpatterns ofmissing data in theWorldBank‟s
compilationofstatisticsoninflationand employment.Islam (2003) adoptsapproach,
constructingatransparencyindexbasedonthefrequencywithwhichgovernmentspublish
informationontheir real, fiscal, financial andexternal sectors.Morerecently,Norris et al
(2010)haveconstructedmulti-dimensional indicesofthe qualityof, includingameasureof
transparency.

Budgetrelatedtransparency and accountabilitytakeavarietyof forms andrelateto various

fromtheplanningstagestobudgetexecutiontoaudit andex-post oversight.This review
considersbothstate-led andcitizen-led initiatives.State-led initiatives aretypicallydesigned
andimplemented bynational, regional,or localgovernments.Relevantexamples include
establishing mechanisms for participatorybudgeting,publishingcitizens‟ guidesto thebudget
andconductingPublicExpenditureTrackingSurveys (PETS).Citizen-led initiativestypically
emanatefromcivil societyorganizationsorsocialmovements,andmayoperateinconcertwith the
state(e.g. publishingpopular versionsofgovernment budgetdocuments)or in confrontation
(namingandshamingpublic officials foundguilty ofmisallocatingpublicfunds).

2.1.2.3. Accountability of Public Budgeting

This refers to answerability of decision makers and implementers with regard to budgetary
processesat the formulation, approval, implementation and performance review stages to those
whose interests are affected by their actions or inactions.

Accountability refers to the state by which decision-makers and implementers are held
accountable in the way the budget is formulated, approved, implemented and its performance
reviewed by those whose interests are affected by their actions or inactions.

According to GoetzandJenkins(2005) Governments should be accountable in all the four phases

of budget cycle. Accountability in budget preparation implies whether the government keeps its
commitment to stated policy priorities while allocating budget. Accountability in budget
approval involves budget conformity with laws and constitution, the agreed budget formula,

13
budget documents, criteria for allocation of resources among regions and woredas. Emphasis on
general public‟s input in the budget preparation should also be taken into consideration.

In the case of budget execution, account ability demonstrates whether disbursement is in line
with what is approved and released without delay. Accountability in budget control refers to the
efficient and effective use of public resources. This includes accountability for objects of
expenditure (what the state spends the money on), results achieved (meeting objectives for which
public funds are spent), reliability and timeliness of audit reports, and transparency of the overall
budget process.

Accountability in the state budget has several dimensions: accountability for objects of
expenditure (what the state spends on), state performance and results (achieving results or
meeting objectives for which public funds are spent), and budget processes that result in best
value, quality and service for public money.

According to IMF (2007), accountabilityin general,requires robust financial management

system, robust financial management legislation, independent auditor general and strong
parliament, active civil society, strong media, and aware electorate. It istheobligationof power-
holdersto accountfor ortakeresponsibility fortheiractions” (WorldBank,2006).

GoetzandJenkins(2005)statedthataccountability ideally involves both answerability the

responsibilityof
dutybearerstoprovideinformationandjustificationabouttheiractionsandenforceabilitythepossibilit
yofpenaltiesorconsequences for failing to answer accountabilityclaims(cited in
McGeeandGaventa, 2010).Othercommonly held distinctions
arebetween„vertical‟and„horizontal‟formsofaccountability,theverticalreferringtothatbetweencitiz
ensandthestateand the horizontalto internal checksandbalancesbetweenvariousbranches or
organs ofthestate(Donnell,1998, citedinMcGeeandGaventa, 2010).

Accountabilitycan occur after thefactexpositorcanbeconceivedasextantaccountability,

whenrules,proceduresandplansaremadetransparentinadvanceof
theirexecution(McGeeandGaventa, 2010).

14
Accountabilityinthe budget context
canbeviewedasanswerabilityofdecisionmakersandimplementerswithregardtobudgetaryprocessesa
ttheformulation,approval,implementationandperformancereviewstagestothosewho so interests
areaffectedby their action so inactions.Accountabilityinthestatebudgethas several
dimensions:accountabilityforobjectsofexpenditure(whatthestatespendson),stateperformance and
results(achievingresultsormeetingobjectivesforwhichpublicfundsarespent),andbudgetprocessestha
tresultin bestvalue,qualityandserviceforpublicmoney(Diokno, 1999).

2.1.2.4. Equity and inclusiveness

Equity and inclusiveness refers to ensuring opportunities that will maintain and improve the
wellbeing of diverse groups in any given social or political setting in terms of budgetary
allocations. Budgets should also be governed by the principles of equity and inclusiveness
without discrimination.Budget allocations should be fair and just, and should redound to all
citizens equally,without discrimination based on gender, ethnicity, social class, age, geography,
etc. Inparticular, vulnerable sectors of society should not be discriminated against in a
budget(IMF, 2007).

2.1.3. BudgetPractices

Abudgetpracticeisaprocedure thatassistsin accomplishing aprincipleandelements ofthebudget

process.Itisappropriateforallgovernmentsandinall circumstances
andsituations.Budgetpracticescanbe hierarchalthatis, onepracticecan help accomplish
anotherpractice.

Budget practicesmustbeclearly relatedtoactivitiesidentified in thebudgetprocessdefinition.

Apracticeisnotabudget practiceunlessitspecifically contributestothe development,
description,understanding,implementation andevaluation
ofaplanforprovisionofservicesandcapitalassets(Bunch and Straussman, 1993).

2.2. Overview of budget allocation practices in Ethiopia

Since 1997, the USAIDhas been supportingpublic financial reform and fiscal decentralizationin
Ethiopia throughHarvardUniversity‟stheDecentralizationSupport Activities (DSA)
Project.Supportforpublicfinance managementreformofRegional Stateswaspiloted since2000.

15
The Kennedy School of Government‟stechnical assistancehasbeeninstrumental
inhelpingtoenhance governmental transparency and accountabilit yin
Ethiopia.TheDSAsupports theEthiopian government ExpenditureManagement
andControl(EMC)subprogramoftheCivilServiceReform,whichismanaged byMinistry
ofFinanceandEconomicDevelopment (MOFED).TheBudgetInformationSystem (BIS)andthe
BudgetDisbursement andAccounts(BDA)System
implementedwithMOFEDproducedthenationalbudget inatimely manner.

In2004,thebudgetwasreadysix weeksaheadofdeadline. Whenimplemented nationally,

theBIS/BDAsystemwillenablespeedyconsolidation of thenationalbudgetandaccounts,
efficienttrackingof sectorexpenditures, andimprovefiscaltransparency nationwide.

The budget process is guided by a directive (known as Financial Calendar) issued by the
Ministry of Finance and Economic Development (MOFED) to all entities listed as public
bodies. This directive has a schedule to ensure that planning and budgeting are prepared,
approved, appropriated and executed accordingly.

Budget preparation is guided by a document known as Macro-Economic and Fiscal

Framework (MEFF) prepared by MOFED. The MEFF provides, among others, forecast
of government revenue and expenditure, expenditure financing, the split of aggregate
expenditures between federal and regional, and the split of federal expenditures between
recurrent and capital.

MOFED prepares annual fiscal plan, whichincludes identification of the amount of resources
(foreign and domestic) known as theresource envelop, the amount of money needed known as
the expenditure requirement,setting the block grant amount for regional governments and
administrative councils fromall sources (domestic and foreign), and spilt the federal share
between capital andrecurrent budget.

Following this MOFED prepares the totals of the annual subsidy budgets and notifies theregional
governments and administrative councils by February 8 at the latest. This is thestarting point of
the budget preparation. Ethiopia‟s budget process has the same four stages (budget preparation,
budget approval,budget implementation, and budget control) at all level of jurisdiction (Federal,
Regional,and Woreda government).

16
The first stage - budget preparation - has four phases. Firstly, all public bodies arerequired to
perform all budget preparation activities including mid-year program reviewfor the current fiscal
year, preparation of unit costs and work plan for the upcoming fiscalyear. This phase facilitates
the second phase, submission of budget request in time.The second phase of budget preparation
includes a budget call letter issued byMOFED/BOFED to all public bodies. The budget call letter
includes recurrent and capital budget ceilings, priority or focal areas to be considered in
preparing the budget,submission date of the budget request by public bodies to the respective
finance andeconomic development institutions at all jurisdictions.

Public bodies are required to respond to the budget call by preparing their budget according to
the guidelines with their action plan. If a public body fails to submit its budget request with the
time specified in the budget call letter, MOFED/BOFED shallrecommend a public body‟s budget
based on the information it has.The third phase is conducting a budget hearing (public bodies
with MOFED/BOFED.

Based on this discussion and government policies and priorities, total expenditure
ceiling,allocated ceilings for each public body; the requested budget will be reviewed,
adjustedand consolidated.The last phase is summarization of the recommended budget
byMOFED/BOFED/woredato be presented to the executive body, Council of Ministers,
Regional Council, andWoreda Council. The executive body shall review and recommend the
budget.

The second stage of the budget process/cycle is budget approval and appropriation. Afterthe
recommended budget is reviewed and adjusted by the respective executive body at all
levels, it is then presented to legislative bodies the federal house of people‟srepresentatives,
regional house of people‟s representatives, and woreda house of people‟srepresentatives for
approval of the budget and annual appropriation of the approved budget at all levels. These,
legislative bodies review, amend, and approve the budget.

The third stage is budget execution. Once the budget is approved and appropriated by
thelegislative bodies, MOFED/BOFED prepares the budget allocation guideline and the
notification to public bodies and their budget institutions of the source of finance and line
item of expenditures for the disbursement of the approved budget. The institutions then use the

17
budget to carry out their activities for the year.

The last stage, budget control, deals with performance review. This includes activities
such as ensuring whether the revenue utilization is according to laws and regulations,
ensuring whether disbursement is made according to budget, ensuring whether public
property is kept safe, and the recording and accounting procedures are up to the standard.
The office of the general auditor is in charge of auditing public bodies and presents its
findings before the House of Peoples Representative.

2.2.2. Legal Framework of Ethiopian Budgeting System

Ethiopia has a well-established legal framework governing its budget system that derives from
the 1995 Constitution of The Federal Democratic Republic of Ethiopia. The Constitution clearly
defines structure, division of powers and responsibilities among the State organs. These are the
structures of the organs of the Federal Government and of the State members. Article 12 (1) of
the Constitution the conduct of affairs of government shall be transparent and its sub article
2statesthat any public official or an elected representative is accountable for any failure in
official duties.

Furthermore, Article 29 of the Constitution stipulates the „right of freedom to seek, receive and
impart information and ideas of all kinds, regardless of frontiers, either orally, in writing, or in
print, in the form of art or through any media of his choice. This also includes freedom of press
and access to information of public interest.

Therefore, this article provides legal basis for any individual, civil society organizations and
other stakeholders to access information on budgets and budget processes. The Constitution
provides the framework for people‟s participation through electoral representation. The
Legislature has clear authority over the approval of budget estimated and expenditure.

In general, the meetings of the House of the Representatives are public. The law specifies the
condition and the process for having closed sessions. The House shall have a closed session upon
the request of the Executive or members and when supported by a decision of more than one-half
of the members. The legal frame work has made a provision for the Legislature to maintain an

18
oversight over the Executive in the budget process. However, the practice in Ethiopia remains to
be studied.

The Office of the Federal Auditor General is established by Proclamation No. 68/1997. The
Auditor General upon the recommendation of the Prime Minister is appointed by the House of
Peoples‟ Representatives. The office is responsible for the inspection of the accounts of all
government bodies. Its task is to ensure that expenditures are made in accordance to the
approved allocation for the fiscal year and submit report to the House.

The Federal Ethics and Anti-Corruption Commission is established by Proclamation number

235/2001 as an in dependent Federal Government body combating corruption, investigating and
prosecuting. The Commission is accountable to the Prime Minister and headed by a
Commissioner supported by a Deputy Commissioner. Both are appointed by the House of
Representatives upon nomination by the Prime Minister.

Ethiopia‟s budget process/cycle involves four stages at any level of jurisdiction. These stages are
budget preparation (drafting/design process), budget approval and appropriation (legislative
process), budget execution (implementation process), and budget control (performance
monitoring - audit and evaluation process).

19
 CHAPTER THREE: STUDY DESIGN AND METHODOLOGY

3.1. Description of the Study Area

As indicated in the title page and introductory chapter, the current study will be undertaken in the
SNNPR. Southern Nations, Nationalities, and Peoples' Region often abbreviated as SNNPR; is
one of the nine ethnically based regional states, resulting from such restructuring, of Ethiopia. Its
capital is Hawasa. The SNNPR borders Kenya to the south (including a small part of Lake
Turkana), the Ilemi Triangle (a region claimed by Kenya and South Sudan) to the southwest,
South Sudan to the west, the Ethiopian region of Gambela to the northwest, and the Ethiopian
region of Oromia to the north and east. Besides Hawassa, the region's major cities and towns
include Arba Minch, Bonga, Chencha, Dila, Irgalem, MizanTeferi, Soddo, Aletawondo, and
Worabe.

Based on the 2007 Census conducted by the Central Statistical Agency of Ethiopia (CSA), the
SNNPR has an estimated total population of 14,929,548, of whom 7,425,918 were men and
7,503,630 women. 13,433,991 or 89.98% of the population are estimated to be rural inhabitants,
while 1,495,557 or 10.02% are urban; this makes the SNNPR Ethiopia's most rural region. With
an estimated area of 105,887.18 square kilometers, this region has an estimated density of 141
people per square kilometer. For the entire region 3,110,995 households were counted, which
results in an average for the Region of 4.8 persons to a household, with urban households having
on average 3.9 and rural households 4.9 people.

SNNPR is divided in to14 zonal administrations, which, unlike the other regions, are
institutionally separate from the regional government (thus, only the regional bureaus fall under
the regional government).Within the zones fall 126woredagovernments and urban
administrations, which, under Ethiopia‟s decentralized system of government, have their own
governing councils. In addition, there are 4 special woredas.

The structure of government is similar at all the different levels of government. The regional
equivalent of the federal Ministry of Finance and Economic Development (MOFED) is the
BOFED, located in Hawassa. Similarly, sector ministries at federal level have their equivalents
at regional government level in the form of 40 public sectors bodies (bureaus, authorities,
institutes and agencies) located at Hawassa, the capital. Zonal administrations/special

20
woredagovernments form the level of government immediately below the regional government
level. The zonal administration office of finance and economic development (ZOFED) forms the
equivalent of BOFED, while sector offices form the equivalent of sector public bodies at regional
government level. At the next level of government down, woreda Offices of Finance and
Development (WOFED) and town administration Offices of Finance and Development
(TOFEDs) are the equivalent of ZOFEDs and sector offices are the equivalent of sector offices at
the zonal administration level.

Similarly, the external audit and legislative oversight function is broadly the same as at federal
government level. The external audit function is conducted by the Office of the Regional
Auditor General (ORAG), which covers all levels of government. As with other regions, the
SNNPRG takes its lead from the Federal Government in relation to economic development
strategies and government reform programmers.

3.2. Research Design

The researcher intention in this study is to show the existing budget practices of SNNPR BoFED
from participation and transparency principles at specified time frame from October 01- May
30/2017; the researcher employed a descriptive cross sectional research design using a mixed
methods approach. The reason that the mixed method approach selected is to capture a clear
picture of the budget allocation practices of the study unit by collecting enough data from
diversified study participants.To this end, both qualitative and quantitative research approach
were employed in data collection and analysis.

3.3. Research Approach and Methods of Data Collection

In this study, a mixed methods approach were employed in which both quantitative and
qualitative research data collection methods were used to gather the required data on the
subject. Hence, from the quantitative approach, a survey method was employed to gather
quantitative data. Whereas from qualitative methods, a key informant interview method were
used.

i. Survey Method

In order to collect data on respondents profile such as sex, age, educational background, current

21
position in the organization and their attitude on participation and transparency of BoFED
budget process, the researcher conducted a survey among budget user of BoFED of SNNPR.

The rationale behind including only three respondents from each budget using officesis that
including at least three respondents working in the issues of budget and finance in the bureau
might be enough to get the required data for this study. Hence, based on this assumption the
survey questionnaires were distributed to the selected 60 sample respondents of 20 bureaus and
agencies in which three representative respondents selected from each budget users of BoFED.

ii. Key informant interview

On the other hand, in order to supplement data obtained through the questionnaire filled by
budget users, the researcher has interviewed key informants of the three core processmainly
focused on budget administration in the bureaus such as Development Plan and Economic
Administration Core Process, Public Finance Management Core Process, and Inspection and
Internal Auditing Core Process of the BoFED. Hence, the researcher purposely selected two
respondents from each core process (oneis the process owner and the other is anexpert) with the
assumption that including these individual in interview session supplement the study finding.

Hence, the choice of Key informants was based on researcher‟s purposive judgment that
including budget experts and staffs working on budget issues and individuals who are familiar
with budget allocation practices of BoFEDin theselected offices will provide sufficient budget
related data for the purpose of this study. More specifically, the researcher conducted key
informant interview to assess challenges encountered by the bureau in the process of achieving
budget participation and transparency.

iii. Document review

In addition to the survey and key informant interview, review of secondary documents were also
used as an additional methods to supplement the data collected through survey and key
informant interview methods. To this end, the researcher has reviewed various secondary
documents available both in BoFED and budget using sector offices. Among the reviewed
document includes annual plan, budget request proposals, terminal audit reports, budget
proclamations, and other related documents.

22
 3.4. Sources of Data

In this study, both primary and secondary sources of data were reviewed to gather the required
type of data.Primary data wascollated from the selected respondents of thebudget user‟s agencies
which are external to BoFED and 3 core work processes within the BOFED.

Secondary data on the other hand were gathered from (BOFED) internal audited report, external
audit general report, Ministry of Finance and Economics (MOFED) documents, books, internet
sources, manuals, annual reports, proclamations, and regulations.

3.5. Instruments of Data Collection

In order to collect data the researcher has employed both survey questionnaire and interview
guide.In survey questionnaire, both open ended and closed ended questionnaires were included.
It incorporate questions on assumed participation of budget user in budget process and the
assumed transparency of the budget process of the bureau. The questionnaires were
administered by the researcher after providing an orientation to respondents on how to fill the
questionnaire. The survey questionnaires mainly have items on five-point Likert scale with
response options ranging from 1 = Strongly Disagree to 5 = Strongly Agree and in between 3
refers to “undecided” on either of both response option. On the other hand, interview
questionswere alsofocused on gutting the views of respondents on possible challengeson
participation and transparency.

3.6. Population and Sampling techniques, and Sample Size

3.6.1. Population

The study population of this study is South Nations Nationalities and people Regional State
(SNNPRS) BOFED and its budget users. Within the bureau, there are 242 employees and
several core and supportive processes as shown blow in this paragraph. From these, the core
processes includes public finance management, Development plan and economic administration,
procurement agency, statistics and geo-special data analysis dissemination and administration,
inspection and internal audit, population affairs coordination and implementation.

23
On the other hand, the supportive processes are: human resource management, communication
affairs, gender and ant-HIV/AIDS main streaming, ICT, and the like. From those, the three core
processes are selected for the purpose of this research. They are development Plan and
Economic Administration Core Process, Public Finance Management Core Process, and
Inspection and Internal Auditing Core Process which are the major players in budget allocation,
utilization, and control processes in the bureau. Besides, there are 40 bureaus and agencies which
are outside of the Bureau and yet they get their budget from this bureau.

Hence, three core work process and the purposively selected 20budget using bureaus and
agencies were the study population of this study.

24
 ORGANIZATIONAL CHART OF BUREAU OF FINANCE AND ECONOMIC DEVELOPMENT

REGIONAL COUNCIL

BUREAU HEAD

Population Socio-Economic &Geo- Dev‟t Planning & Public Finance Property Inspection & Common
Affairs Spatial Data Analysis & Economic Core Work Procurement Auditing Core procurement &
Coordination Dissemination core Management Process Agency W/Process Property
Core W/Process Core Work Avoidance
W/Process Process

Gender & Internal Human Government Common ICT Dev‟t Planning Property Common
Anti-HIV Audit Resource Communicati Procurement Support & Economic Procurement Service
AIDS mains Support Manageme on Support Work Process Process Management & Finance
Support Process nt Supp. Process Support Work Support
Process Process Process Process

25
 3.6.2. Sampling Techniques and Sample Size
The research has included six representative focal persons from the three core process in BoFED
from which one is the leader of the process and others were expertson budgeting related issues in
their core work process. On the other hand, respondents werealso included from agencies and
other bureaus which are the direct budget user of BoFED. Hence, as stated above 20bureaus
outside of BoFEDand who get their budget from the bureau were included in the study being
represented by threefocal persons( budget experts)representing their budget using offices.

Therefore, based on this, including the key informants from BoFED a total of 66 respondents
were participated in this study. The study samples were purposively selected from the above
mentioned three work processes and the budget using agencies and bureaus. Respondents were
selected purposely with the researcher‟s judgment that including budget experts who have direct
knowledge and experiences on budget issues can provide enough details on the issues related
with budgetary participation and transparency.

Based on this, the researcher selected three representative respondents to fill the survey
questionnaire from each 20 budget user. Accordingly, representative focal persons having direct
experience or knowledge to the budgetary process of the bureauswere included in the study.
3.7. Methods of data Analysis and Interpretation
In this study data with both qualitative and quantitative nature were collected using different tools
of data collection. Data gathered through thesemethods wereanalyzed according to their natures
such as data with quantitative nature were analyzed usingquantitative techniques of data
analysis. Thus, quantitative data collected through survey questionnaire was analyzed using
SPSS software version 20 and presented using descriptive statistics (frequency, percentage,
measures of central tendency). On the other hand, data with qualitative natures such as data
obtained from key informant interview were analyzed through qualitative approaches such as
forming themes and grouping similar ideas and concepts together.
3.8. Measurement
Items both on participation and transparency ask participants to select their level of agreement
on a five-point Likert scale with response options ranging from 1 = Strongly Disagree to 5 =
Strongly Agree and in between 3 refers to “undecided” on either of both response option. Items

26
on the scales focused assumed principle of budgeting such as participation and transparency on
budgetary practices of BoFED.
3.9. Technique of verification of Data Collection Instruments
The questionnaire and interview were developed by the researcher to assess budget allocation
practices of BoFED from the principles of budget participation and transparency. In the
instrument validation process, the questionnaire was distributed for budget experts for comment
and it had been developed according to their comments (Pre-test).

On top of this, reliability and validity of finding tried to be ensured by using variety of data
collection approaches in combination i.e. the weakness of one approach is offset by the strength
of other. As well as it would strengthen the validity of the results. Then the research started with
survey, followed by unstructured interviews and which in turn followed by revision of
documents and reports.

27
 CHAPTER FOUR: DATA PRESENTATION AND ANALYSIS
Introduction

This chapter focuses on the major study result and discussion of the findings. In this study, 60
questionnaires were administered to gather data from the budget using sector offices. Before
starting data entry, all the questionnaires were re-checked for their completeness and incomplete
responses were taken back for clarification. Further, to have a clear consistency of the response,
the researcher used guided interview with selected core-process under BoFED. For this study, all
the collected questionnaires were utilized for detail analysis.

The data were presented and analyzed according to different items on budget principles and
transparency. Thus, different items on participation and transparency are analyzed using table
containing frequencies and percentage of responses on each item. As indicated in the
introductory part of the paper, statistical package for social science (SPSS) application has been
applied to analyze the data.

Therefore, this section is grouped in to two sub-sections. The first section deals with the profile
of respondents such as gender, age, educational level, year of services, and position, where as the
second section focuses on study finding regarding the budget practice of BoFED in line with
budget principles such as participation and transparency.

4.1. Demographic Background of the respondents

As discussed above, the responses to the questionnaire were gathered from senior experts and
financial management experts in budget using sector bureaus and core process owners in
BoFED. The variables examined in this section were, gender, age, education level, year of
experience of the respondents as follow.

Structured questionnaires (attached in Appendix 1) were sent to 66 respondents in samples of 20

budget users under the umbrella of BoFED. The questionnaires were distributed to and filled by
budget experts, budget heads, and finance experts, development and plan officers, and auditors in
each budget users. The characteristics of the respondents are presented below in terms of gender,
age, education level, and service year.

28
 4.1.1. Demographic Profile of the Respondents
Table 4.1: Profile of the respondents
S.No Category Frequency Percent
Male 50 75.8
Female 16 24.2
1 Sex
Total 66 100.0
≤ 25 3 4.5
26-35 31 47
2 Age
36-45 22 33.3
46-55 10 15.15
≥ 55 0 0
Total 66 100
Category Frequency Percent
Diploma 22 33.3
3 Education Level
BA 38 57.6
MA/MSc 6 9.1
Total 66 100.0
< 5 Years 10 15.2
6-10 Years 30 45.5
4 Year of Experience
11-15 Years 15 22.7
Above 10 Years 11 16.7
Total 66 100.0
Team Leader 11 16.7
Position in the Budget expert 15 22.7
5 Organization
Financial Management Expert 16 24.2
Internal Auditor 11 16.7
Development and Plan Officers 13 19.7
Total 66 100
Source: Own Survey
The above table 4.1 illustrates that from the total 66 respondents participated in the study,
50(75.8%) were male and 16(24.2%) were female. The result shows that in terms gender the
respondents were from both gendersthough the male group appears to majority in number.In
addition regarding the age distribution of the respondents, 47% of the respondents are between
the age group of 26-35 and 33.3% of the respondents are between the age group of 36-45. On the
other hand, 15.15% and 4.5 % of the respondents are between the age group of 46-55 and less
than 25 years of age respectively. .

29
The above table illustrates that 38(57.6%) of the respondents are first degree holders followed by
22(33.3%) of Diploma holders.

Concerning the respondents‟ educational qualification, most of them are first degree level
education and can able to understand in a better way the financial management aspects of the
bureaus.As illustrated in the table 4.1 above, the data collected showed that about 30 percent of
respondents have been in their current position for between 6-10 years, whereas about 15 percent
of the respondent have 11- 15 years experience and 10 percent of the respondents have less than
5 years of experiences.

In addition, the table 4.1 above also indicates that participants of this study are experts working
in different department of budget using bureaus. Hence, from the table, we can understand that
24.2 % of the respondents are financial management experts, 22.7 % are budget experts, 19.7%
are development and plan officers and 16.7% of respondents are team leader, and the remaining
16.7 % of the respondents are internal auditors.

As we can understand from this, including budget related experts in this study provides
significant advantage for this study. This is because threes respondents are the one who have
direct exposure to budgetary practices both in BoFED and its budget using offices. Hence, they
are the one who have direct knowledge and experiences on the budget practices and thus can
provide sufficient information on the question of budgetary participation and transparency of
BoFED. To this end, the respondents of this study, as stated in the table, are financial
management experts, budget experts, planning experts, team leaders and internal auditorsfrom
BoFED and budget using offices.

4.1.2. Profile of Budget Using Bureaus

As illustrated in the chapter three of this paper, the study population mainly budget using bureaus
under the umbrella of BoFED. Hence, in this study the researcher selected participating bureau
purposely by the means of easy accessibility of the bureau representatives. Hence, as illustrated
in the table below, a total of 20 bureaus were involved in this study and from these bureaus three
respondents were purposely selected from each bureau.

30
 Table 4.2: Profile of Budget Using Bureaus Participated in the Study
S.No Name of Budget Using Sector Offices No of Participant Percent
1 Bureau of Agriculture and Rural Development 3 4.55
2 Ethics and Anti-Corruption Commission 3 4.55
3 Bureau of Vital Event Registration 3 4.55
4 Bureau of Education 3 4.55
5 Pastoral Affairs Bureau 3 4.55
6 Public Services Bureau 3 4.55
7 Revenue Authority 3 4.55
8 Supreme Court 3 4.55
9 Bureau of Trade and Industry 3 4.55
10 Bureau of Youth and Sport 3 4.55
11 Techniques and Vocational Training Bureau 3 4.55
12 Women and Children affairs Bureau 3 4.55
13 Water Resources Development 3 4.55
14 Livestock and Fishery Production Bureau 3 4.55
15 Environmental Protection 3 4.55
16 Prison Administration 3 4.55

17 Office of Regional Auditor General 3 4.55

18 Health Bureau 3 4.55
19 Bureau of Peace and Security 3 4.55
20 Culture and Tourism Bureau 3 4.55
21 Bureau of Finance and Economic Development 6 9.0
Total 66 100.0
Source: Own Survey
The above table 4.2 illustrate the list of bureaus participated in the study. The bureaus are budget
users of SNNPRBoFED and this study has tried to describebudget practices of BoFEDregarding
the participation and transparency components.

31
 4.2. Budget Participation in BoFED
Participation as one important principle of budgetingis the level of involvement of all
stakeholders in the budget process directly or through legitimate intermediaries. According to
Shapiro (2001), the process of budget preparation, approval, implementation, and control needs
participation of various stakeholders.In this study, participation in budgetary process was
measured different items on participation.

The following tables on participation illustrate participant‟s response on the existing

participation in budgetary process of BoFED. Measuring participation in this section are grouped
in to two themes such as response about the involvement of respondent in budget process, the
role of budget users being acknowledged in budgetary process of BoFED.
4.2.1. Involvement of Budget Users in Budgetary Process
Table 4.3: Response on Involvement of Budget Users in Budgetary Process
S .No Item Strongly Strongly Total
Disagree Disagree Not Decided Agree Agree
F % F % F % F % F % N %
Involvement in Final 66 100
1 2 3.0 4 6.1 3 4.5 41 62.1 16 24.2
Budget setting
Encourage
2 Participation inall 2 3.0 2 3.0 10 15.2 34 51.5 18 27.3 66 100
budgetStages
Frequent discussion
3 during budget 4 6.1 6 9.1 8 12.1 40 60.6 8 12.1 66 100
preparation
Can influence their
4 0 0 10 15.2 10 15.2 30 45.5 16 24.2 66 100
final budget

Availability of
5 2 3.0 8 12.1 13 19.7 35 53.0 8 12.1 66 100
Participation
mechanisms
F*: Frequency Source: Own Survey
As it is shown on the table 4.3 above, on the involvement in final budget setting, the great
majority of the respondent (86.3%) agree that budget process of BoFED involve budget users in
setting their final budget, where as 9.1 percent of the respondent disagree. This implies that
BoFED participate budget users in the process of setting their budget. On the other hand,

32
regarding the encouragement provided for participation in all budget stages, 78.8 percent of the
respondents agree that budgeting process of BoFED encourage budget users to participate in all
budget stages, where as only 6 percent of the respondent Disagree that the budget system are
participatory.

Moreover, the table also illustrates that on the issue of availability of frequent discussion budget
preparation, 72 percent of the respondent “Agree” that they participated during the budget
preparationof the bureau.The other item on participation was the level of understanding that
respondents think that they can make an influence on the final budget allocated by BoFED to
budget using bureaus. To this end, the table above indicates that out of 66 respondents 46 of
them (70%) agree that they believe that they can make an influence on their final budget.

Availability of mechanism to ensure participation in BoFED was also the other item measured in
the above table. As it is indicated in the table, 65 Percent of the respondents believe that there is
a mechanism already established by the BoFED to ensure budgetary participation of budget user,
whereas 15% of respondents disagree on this. On the other hand 19.7% of respondents did not
decide to take position. In general, items regarding involvement of budget using bureau on
budgetary process of the BoFED as illustrated in the above table indicates that average
respondents agree that budgetary process of BoFED is involve budget users in its budgetary
process.
4.2.2. Encouragement of the Role of Budget Using Bureau as form of participation
One of the issues under this study is considering the role of budget using bureaus as a form of
participation. Hence, items such as contribution of budget using bureau acknowledged, feedback
acknowledge, seek request when budget prepared can constitute the encouragement element in
this regard. Hence, participants were asked if the BoFED give due attention to budget using
sector bureaus in the budgetary process. The following table illustrates the response obtained
from 66 participants from budget using bureaus.

33
 Table 4.4: Encouragement of Budget using Bureaus in budget process
S .No Item Strongly Strongly Total
Disagree Disagree Not Decided Agree Agree
F* % F % F % F % F % N %
Contribution 0 0 4 6.1 2 3.0 28 42.4 32 48.5 66 100
1 Acknowledge
Explanation Provided
2 0 0 10 15.2 2 3.0 36 54.5 18 27.3 66 100
onBudget Revision

3 Feed Back
2 3.0 2 3.0 7 10.6 37 54.1 18 27.3 66 100
Acknowledged

Seeks opinion when

4 2 3.0 8 12.1 10 15.2 34 51.5 12 18.2 66 100
budget prepared
F*: Frequency Source: Own Survey
On the above table 4.4, on the item of acknowledgement of contribution of budget using bureau
by BoFED, 48 percent of the respondent strongly agree and 42 percent Agree that the bureau
give due emphasis for contribution made by the budget using agencies on budget process. On
the other hand, 6.1 percent and 3 percent disagree and replied not decided respectively. The
second item regarding the role of stakeholders is about explanation provided in time of budget
revision. To this end, the response illustrated in the above table indicates that 81.8 percent of the
respondents have agreed that the bureau provides necessary explanation if any revision is made
on the bureau budget to its budget users whereas only 15.2 percent of the respondent disagree on
this.

Seeking opinion when budget prepared is one of an indicator of participation considered in this
case. Participants from budget using bureaus were asked if the BoFED seek their request their
opinion in time of budget preparation as one indicator of participatory budget practices. Hence,
from 66 respondents who were asked this question, almost 70% of the respondents agree that the
Bureau seeks their opinion in time of budget preparation whereas 15.2 percent and 15.1 percent
of the respondent replied “Not Decided” and “Disagree” respectively. In addition to seeking
opinion about budget preparation,the research also considered if the opinion given by budget
using agencies are given enough attention by BoFED. To this end, as illustrated in the above
table, 56.1 and 27.3 percent of the respondents replied “Agree” and “Strongly Agree” on the item

34
that BoFED acknowledge feedback provided by budget using agencies to its budget process. On
the other hand, 6 percent of them replied disagree and the remaining 10.6 percent of them replied
not decided on this issue. In addition to establishment of favorable environment by BoFED for
budgetary participation, the other variable that may affect participation is also considered i.e.
willingness of participation.

Table 4.5: Respondents Perception about stakeholders and Government role in participation
Items Yes No Not Known Total
Freq. % Freq. % Freq % N %
Does stakeholders are willing to
participate 41 62.1 18 27.3 7 10.6 66 100

Do you think the government

facilitate budgetary participation 47 71.2 17 25.8 2 3.0 66 100

Source: Own Survey

According to Shapiro (2001) participation is one of the important principle of budgetingis the
level of involvement of all stakeholders in the budget process directly or through legitimate
intermediaries. To this end, willingness of stakeholders to take part in budgetary participation is
also the other side of the picture that should be considered.

In this regard, respondents asked on this issue as illustrated in the table below indicates that 62.1
percent of respondents replied that they are willing to participate in budget process whereas 27.3
percent of respondents replied some stakeholders are not willing to participate in budgetary
process.

35
 4.2.3. Descriptive Statistics on Budgetary Participation
The following table illustratesthe overall descriptive statistics of participation component of
budgetary practices in BoFED.
Table 4.6: Descriptive Statistics on Budgetary Participation

S.No Items on Participation N Min Max Mean SD

1 Involvement in final budget setting 66 1 5 3.98 .903
2 Explanation provided on budget revision 66 2 5 3.94 .959
3 Frequent discussion on budget 66 2 5 3.85 .864
4 Can influence final budget 66 2 5 3.79 .985
5 Contribution acknowledge 66 2 5 4.33 .810
6 Encourage participation in all budget stages 66 1 5 3.97 .911
7 Have access to monitor 66 2 5 4.23 .760
8 It has mechanism for participation 66 1 5 3.59 .960
9 Feedback acknowledged 66 1 5 4.02 .886
10 Frequent discussion during budget preparation 66 1 5 3.64 1.017
11 Seeks request and opinion when budget prepared 66 1 5 3.70 1.007
Overall Mean Score for Participation 16 55 43.03(3.91) .941

Source: Own Survey

On the issues of participation, respondents were asked if BoFED allow involvement in final
budget setting. The response obtained from 66 respondents indicate that the mean score on this
question is M=3.98, SD=.093. This implies that the response lies between agree and not decided,
yet inclined to “Agree” indicating that average respondents agree that the Bureau involve budget
users in its budget process. From 11 items on participation the second item is “explanation
provided on budget revision”, from 66 respondents on average majority of the respondent
believe that the bureau provide explanation in case of budget revision (M=3.94, SD: 959).

In general, from the above table we can understand that from 11 items on participation in which
the possible overall score in 5 point Likert scale questionnaire were 55(5*11). In this case, the
results obtained from 66 respondents in this study indicate that the mean score for general
budgetary participation practices of the BoFED is M=43.03(3.91), (SD: .941).

36
This indicate that on less than the average respondents agree that the budget participation
practices of the bureau is participatory by involving budget users in setting their final budget, by
considering their feedback and opinion on budgetary decision making process and by providing
opportunities (mechanisms) by which they can take part and influence the budgetary process of
the bureau by their active participation. The response obtained from the average respondents on
budgetary participation practices of BoFED indicate that almost half percent of the respondent
do not agree that budgetary practice of the bureau is participatory.

From this finding we can understand that budgetary participation of the bureau lacksissues such
as “inability of some budget users to influencing the final budget (M=3.79), the bureau has only
few mechanism for participating all budget users(M=3.59), make limited discussion with all
budget users during budget preparation (M=3.64), andseeking opinion of budget users in time of
budgetpreparation is below standard (M=3.70). Based on this the overall result of participation
items indicatethat average respondents agree that the budget practices of the bureau incorporate
some participation items where as the remaining other respondents reported that the bureau lacks
the above participation components and argues that the bureau should consider its budget
practices in terms of these issues.

Finally, the combined effects of these mean scores indicate that the budgetary practice of BoFED
lacks some participation components as stated above.

4.3. Budgetary Transparency in BoFED

As literatures on budgetary principles indicates, budgetary transparency refers to the provision of
comprehensive, accurate, timely and frequent information to the stakeholders in appropriate
formats about the budget process. It is also related to the existence of clearly defined rules,
procedures, and regulations on the e basis of which budget decisions are made.

This information should be made available, accessible and understandable to the general public
and open to public scrutiny. Transparent budget system allows citizens and civil societies to hold
the government accountable, motivates the general public to participate, and helps to mobilize
the community effectively to meet budget targets (EconomicCommissionfor Africa, 2002: 23).

37
 Based on the above argument on the principle and importance of transparency of budgetary
practices, in this study the researcher asked 66 respondents from budget users of BoFED if its
budgetary practices are transparent. In this regard, transparency was measured if accurate and
timely information are provided to them about its budget practices. The following table
illustrates response obtained with five point Likert scale items if they agree or disagree about
the question on transparency.
4.3.1. General Transparency Components
Table 4.7: General transparency Component in BoFED
S .No Item Strongly Strongly Total
Disagree Disagree Not Decided Agree Agree
F* % F % F % F % F % N %

I feel that there is some

1 secret that is kept from 8 12.1 25 37.9 10 15.2 17 25.8 6 9.1 66 100
me regarding the bureau
budget

I think the budget

2 allocation process of the 0 0 9 13.6 0 0 41 62.1 16 24.2 66 100
bureau is transparent

I have at least enough

3 information on the budget 0 0 2 3.0 8 12.1 36 54.5 20 30.3 66 100
issues of the bureau

The bureau provides clear

4 information to budget 0 0 5 7.6 6 9.1 29 43.9 26 39.4 66 100
user about the budget
process

F*:Frequency Source: Own Survey

The above table on budgetary transparency illustrates responses obtained from 66 respondents
regarding budgetary transparency in BoFED. The first question was regarding respondent‟s level
of agreement regarding if they think there are secrets kept away from them regarding the
budgetary practices of the BoFED.

As the table indicates, 25(37.9%) of the respondents “Strongly Disagree” and 8(12.1%)
“Disagree” that there exist secrets kept from them regarding the budgetary practices of the

38
bureau. This implies that almost 50 % of the respondents do not agree that there exist secrets
kept from them regarding the bureaus budget practices.

On the other hand, out of 66 participants, 17(25.8%) Agree and 6(9.1%) “Strongly” that there
exist some secrets kept from them regarding the budgetary practices of the bureau where as
10(15.2%) did not decided on this item.

In addition to this, participants were also asked their level of overall perception on transparency
of the budget practices of BoFED. In this regard, 41(62.1%) replied “Agree” and 16(24.2%)
replied “Strongly Agree” that the overall budgetary practices of the bureau is assumed as
transparent by its budget users. Budgetary transparency also measured in terms of related with
availability and accessibility of enough budgetary information for budget users of the bureau.
Regarding this, as the table 4.7 above illustrates regarding having enough budgetary information,
more than half percent of respondents from budget using agencies i.e. 54.5 percent of them
replied “ Agree” and 30.3 percent replied “Strongly Agree” that they have enough information
about the budgetary information of the bureau.

Moreover, the responses regarding provision of clear information about all budgetary process of
the bureau also indicate that out of 66 respondents who take part in this study, 29(43.3%) and
26(39.4%) replied “Agree” and “Strongly Agree” respectively. On the other hand, only 5(7.6%)
of respondents replied disagree that the bureau provides clear information about its budgetary
process.

However, from the table we can understand that majority of the respondents i.e. 55 or 82.7
percent of the respondents replied that they agree with the question that the BoFED provides
clear budgetary information to its budget users about its budget process.

39
 4.3.2. Transparency Components Related with Budget Information
Table 4.8: Response on Transparency Components

S .No Item Strongly Strongly Total

Disagree Disagree Not Decided Agree Agree
F* % F % F % F % F % N %
Budgetary information
1 is available and easily
accessible on-and off- 0 0 11 16.7 8 12.1 33 50 14 21.2 66 100
line

The information
2 concerning the amount
of allocated budget to 0 0 3 4.5 16 24.2 25 37.9 22 33.3 66 100
all user are clearly
communicated

The bureau has clear

3
formats for
0 0 3 4.5 0 0 33 50.0 30 45.5 66 100
preparationofbudgetre
quest

F*: Frequency Source: Own Survey

The other transparency component is again related with the information concerning the amount
of allocated budget to all users. Respondents from budget using agencies were also asked if
BoFED communicate them about the final amount of allocated budget with clear format. The
response obtained from 66 respondents as illustrated in the above table indicate that 25(37.9%)
“Agree” and 22(33.3%) replied “Strongly Agree”. This indicates that out of 66 respondents,
47(71.2 %) Agree that the bureau announces the budget using agencies about the final budget
allocated for their office.

According to EconomicCommissionfor Africa (2002) transparency refers to the provision of

comprehensive, accurate, timely and frequent information to the stakeholders in appropriate
formats about the budget process. Hence, in this regards, finding obtained from this study
regarding the budgetary practices of BoFED indicate that information are provided to the budget
users. The other transparency components considered in this study are transparency in terms of

40
 sharing of budget among departments, availability of budget policies, and competition based
budget award among budget users with clear competition criteria‟s.

The table 4.9 below illustrates response obtained from 66 respondents on these issues.
Table 4.9: Response on Transparency Component
S .No Item Strongly Strongly Total
Disagree Disagree Not Decided Agree Agree
F* % F % F % F % F % N %
Budget shared among
1 all department 0 0 3 4.5 4 60.1 29 43.9 30 45.5 66 100

Availability of
2 2 3.0 5 7.6 10 15.2 39 59.1 10 15.2 66 100
budgetary Policy

Performance Based
3 0 0 2 3.0 18 27.3 40 60.6 6 9.1
Budget allocation
66 100
F*: Frequency Source: Own Survey
As table 4.9 above illustrates, participants were asked on their perception about if budget are
shared among all departments. For question, 29(43.9 %) replied “Agree” and 30(45.5%) replied
"strongly agree” that the bureau share budget among the departments fairly. On the other hand,
participants were also asked if the budgets are allocated based on budget users performance with
competitive performances. In this regard, 40(60.6%) of respondents replied „Agree” and 6(9.1%)
of respondents replied “Strongly Agree”. On the other hand, 18(27.3%) of the respondents
replied “not decided” if budget in the bureau are allocated with performance review bases.

41
 4.3.3. Descriptive Statistics on Budgetary Transparency
In addition to item by item discussion regarding each question as discussed in the above section
on budgetary transparency, the section below indicates the average response for each question on
transparency.
Table 4.10: Descriptive Statistics on Budgetary Transparency
S.No Items on Transparency Mini Max Mean SD
1 I think the budget allocation of thebureau is transparent 2 5 3.97 .894
2 I feel that there is some secret regarding the bureau budget 1 5 2.82 1.214
3 I have at least enough information on the budget issues 2 5 4.12 .734
4 The bureau provides clear information to budget user 2 5 4.15 .881
5 Budgetary information is available and easily accessible 2 5 3.76 .978
6 The amount of allocated budget is communicated to all user 2 5 4.00 .877
7 The bureau has clear formats for preparation of budget 2 5 4.36 .715
8 The approved budgets are shared with all departments 2 5 4.30 .784
9 Information on budget policies, expenditures and outcomes
1 5 3.76 .912
are availability
10 Budgeted grants are awarded by performance based review 2 5 3.76 .658
Overall Mean Score for Transparency 18 50 39(3.9) .914
Source: Own Survey
The first item focuses respondents thinking that budget allocation of BoFED is assumed as
transparent or not with their understanding. The study finding illustrated in the above table
indicate that on the Likert scale measurement ranging between 1-5 in which “1” implies
“Strongly Disagree” and “5” implies “Strongly Agree”, the response in the above table on this
question indicates that on average (M=3.97, SD: 8.94) response indicate that less than average
respondents believe that budget allocation practices of BoFED is transparent.This implies that
budgetary practices of the bureau are not believed as transparent among all participants.

Besides, regarding the respondents feeling on existence of secret among budget users regarding
the budget practice of BoFED, as illustrated in the table 4.10 above, the average (mean) response
for this question is M=2.82. This statistical record indicates that the average respondent‟s
response lies between disagree and not decided which means majority of the respondents believe
there exist unclear issues on budgetary practices of BoFED.

42
Moreover, the third item on budgetary transparency focuses on availability of enough budgetary
information. On this item, respondents were asked if the bureau make information on budget
issues available in time of need. The response obtained from 66 respondents indicate that on the
average respondents “Agree” that budgetary information is available to them as budget users in
time of need( M=4.1, SD:0.734).The fourth transparency component is the clarity of information
provided to budget users about the bureau‟s budgetary practices. As the table illustrates, the
average respondent “Agree” that information provided for the budget users are reported as it is
clear( M=4.15, SD: 0.881).

In addition to the availability of budgetary information participants of the study were asked if the
information available is easily accessible to all budget users. To this end, the study finding
indicate that on average (M=3.76, SD: .978), respondents are between the score of “Not
Decided” and “Agree”. This implies that though the information is available to all budget user
not all participants of the study are sure that these information are easily accessible to budget
users. On the other hand, the study finding on communication the allocated budget for all budget
users the mean score is M=4:00, SD: .877.

Article 29 of the Constitution stipulates the right of freedom to seek receive and impart
information and ideas of all kinds, regardless of frontiers, either orally, in writing, or in print, in
the form of art or through any media of his choice‟. This also includes freedom of press and
access to information of public interest. Though this article provides legal basis for any
individual, civil society organizations and other stakeholders to access information on budgets

and budget processes, the study finding on budgetary transparency especiallyin accessibility

indicate that access of budget information to all budget users islimited.

This implies that the average respondents reported that the bureau communicate the finally
allocated budget to all its budget users. The other issue regarding budgetary transparency
illustrated in the above table is about how budget are allocated to all budget users. The study
asked respondents if the budget allocation to budget usersis based on performance review as the
other indicator of budgetary transparency. To this end, less than the average respondents believe
than budget distribution among budget users are based on review of their previous

43
budgetperformancewhere as the remaining respondent do not believe that budget distribution of
the bureau does not base performance based reviews of the budget users (M=3.76, SD: 0.658).

In summary, findings on budgetary transparency of the bureau lack some transparency elements
as indicated in the mean score of items such as “feeling of secrets regarding the bureau budget(
M= 2.82), budgetary information are available and easily accessible ( M=3.76),“informationon
budget policy, expenditure and outcome are available(M= 3.76), budget grants are awarded by
performance based review ( M= 3.76), and “ I think the budget allocation of the bureau is
transparent( M=3.97).

Based on this the overall mean average of transparency items( M=3.9) indicate that the response
on questions on transparency lies between the response option of “Agree” and “undecided”
which refers that less than average respondents agree on some transparency itemswhere as the
other disagree on the above questions as indicated in their lower mean score.

Finally, the combined effects of transparency items indicate that the budgetary practice of
BoFEDlacks transparency in terms of the above items with lower mean score such as availability
of budgetary information, performance based budget award, and availability of information on
budget policy, expenditure, and outcome.

4.4. Summary of the Responses Obtained From Key Informants Interview

In this study in addition to the survey conducted with respondents from different budget users
under BoFED, the researcher also interviewed the BoFED on some important issues. The
following are the summary of the study finding obtained through key informant interview with
core work process owner and experts in BoFED.

The interview was made on some of participation and transparency components. For instance, on
the issue on availability of mechanism forparticipating the budget users in all budget process,the
interview finding in this regard indicate that the bureau establish participation mechanism form
budget users by allowing them first to submit their yearly plan with budget details before setting
the final budget to BoFED and the bureau management call all budget users for general meeting
and make decision on the final budget. In this regard, according to the finding obtained from the
survey result is supportive to this argument since in the average survey respondents agree that

44
the bureau has some mechanism to insure participation. To this end, the respondent reported that
all budget users are informed in advance on the up-coming budget preparation meeting using
different meansof communication and allow them to be part of the actual budget preparation
process.

Challenges encountered in Achieving Participation and Transparency

Key informants from BoFED reported that, though budget users are provided with opportunities
for participation in budget process, it encounters challenges to get the yearly plan of all budget
users on time. Hence, one of the challenges identified in effort for participation is first, delay of
the required feedback expected from the budget users on yearly budget process of the bureau,
second, less willingness of some budget users to involve in all budget process with
commitments, and finally lack of established and clear mechanism by which all budget users can
involve in all budget process form drafting to approval and execution of the budget. In this
regards, respondents from BoFED also reported that some budget users lack effective budgetary
system so that they can plan and execute the budget according to the yearly plans of BoFED
which results for inability to act according to pre-stated schedule and ensure good budgetary
transparency and participation.

Besides, the other challenges that BoFED encountered is difficulty in bargaining of disparities
between the budgetproposals of the budget users with the allocated budget to the overall sectors
due to budget shortages.

On the other hand, regarding the issues of budget transparency, the key informant reported that
the bureau make the budget transparent first by clearly indicating the amount of budget allocated
to different budget users with formal procedures during meeting with and announcing them in
different medias such as websites, regional meeting reports and others. However, lack of
capacity and institutional weaknesses of BoFED in implementing transparent budgeting is the
other challenge encountered on transparent budgetary practices of the bureau.

The other issue on transparency considered in interview waschallenges encountered by

BoFEDregarding promotionof budgetarytransparency. On this issue the interview respondent
reported that some budget users submit the budget request lately and the bureau encounter
difficulty to make appropriate decision on their budget needs. Yet, this sometimes is assumed as

45
the problem of BoFED in its transparency. In addition to this, as reported by some budget users
in insuring transparent budgeting practices in the bureau is difficulty in accessing the available
budgetary information among all respondents equally.

The other challenges in both transparency and participation issues as reported by the bureau is
externalizing the budget process by the budget users to only a limited staffs of the bureau and
make limited effort to make an initiation to involve in all budget process.

In general, from the interview result the researcher has understood that in spite of the above
challenges the bureau is making efforts to promote budgetary transparency and increase
participation considering the context different budget users.

46
 CHAPTER FIVE: CONCLUSION AND RECOMMENDATIONS
This is the study on assessment of budgetary practices of BoFED. It aimed to assess the public
budget allocation practicesin light of budget allocation principles. In order to achieve objective,
the researcher conducted a cross-sectional study. The study conducted survey among budget
using bureaus of BoFED.

Based on the finding obtained from this study the researcher has made the following conclusion
on the current budgetary practices of BoFED from the perspectives of budgetary principles.
Hence, this section discusses some of the major conclusions that emerged in the study and
summarizes the most important recommendation that has been made in the study.

5.1. Conclusion
It is known that the study focused on budget practices of BoFED from the principles of
participation and transparency. For this reason, it has been seen relevant literatures review and
documents, and gathered primary data from budget users on participatory and transparent nature
of budget allocation practices of BoFED and the researcher concluded the following points based
on the analysis.

In terms of participation, the budget practice of BoFED has fewer rooms for involvement of
budget users in budget process especially in final budget setting. Beside, the study indicates that
the bureau does not provide enough explanation to budget users in case of budget revision.

The study finding also indicates that that budgetary participation of the bureau lacks some
participation elements as indicated in the mean score of items. Budget users‟ influence on the
final budget is limited and there is lack of enough mechanism to participate the budget users in
budget process. Besides, the bureau make irregular discussion made with the budget users during
budget preparationis not regularly patterned and respondents reported that the bureau make
limited request to get budget users opinion when budget is prepared.

In general, the combined effects of these mean scores on participation indicate that the budgetary
practice of BoFED lacks the above participation elements in its budget allocation process.

The bureau faces different challenges in the process of budgetary participation and transparency,
such as problems in budget user‟si.einability to plan and report on schedules, lack of
47
commitment among budget users, lack of effective budgetary system among some budget users.
Hence, these all affects the budget practices of the BoFEDin regards to insuring effective
participatory and transparent budgetary system.

On the other hand, regarding transparency, respondents from budget users believe that the budget
allocation practices of the bureau are not as such clear according to their understanding. From
the study finding on transparency it is clear that there exist some unclear issues on budgetary
practices for the budget users BoFED.

Though enough and clear budgetary information are available, the easy accessibility of these
information in the bureau is doubtful among the budget users. Therefore, though enough and
clear budgetary information is available to all budget user these information are easily accessible
to all budget users equally. On the issues of budget allocation bases, from the findings, the study
concluded that less than the average respondents believe than budget distribution among budget
users are based on review of their previous budget performance where as the remaining
respondent do not believe that budget distribution of the bureau does not base performance based
reviews of the budget users.

Finally, the combined effects of transparency items with lower mean score indicate that the
budgetary practice of BoFED lacks some transparency elements especially regarding an easy
access to available budgetary information, performance based budget award, and availability of
information on budget policy, expenditure, and outcome.

48
 5.2. Recommendations
Based on the study finding obtained from 66 respondents on the current budgetary practices from
the principle of participation and transparency the following recommendations are forwarded for
both BoFED and its budget user sector bureaus

5.2.1. Budgetary Participation

In terms of participation, the study has found that the budget practice of BoFED has limited
options for budget users to involve in budget process especially in final budget setting. Thus, the
bureau should consider and look for options that engage the budget users in all budget process.

Beside, the study also indicates that the bureau does not provide enough explanation to budget
users in case of budget revision. It is obvious that the bureau revise the allocated budget
regularly depending on the emerging budget needs.Hence, as requested by the budget users the
bureau should communicated in case of budget revision

Finally, the bureau should make frequent discussion with budget users during budget preparation
and it should provide a room by which budget users can provide their opinion on the overall
budget process of the bureau.

5.2.2. Budgetary Transparency

Regarding transparency, the study found that though enough and clear budgetary information is
available, the easy accessibility of this information in the bureau is doubtful among the budget
users. Therefore, to ensure transparent budget practices, the bureau should establish a means by
which all budget users can equally and easily access the available budget information.

On the issues of budget allocation bases, from the findings, the study concluded budget
distribution among budget users are not equally based on the review of budget performance.
Hence, in order to be considered a transparent budget allocation, there should be at least a
performance based budget award for all budget uses.Finally, transparency as measured by
different items, the budgetary practice of BoFEDlackstransparencyonthe above issues. Thus, to
promote budgetary transparency in the bureau, these should be properly addressed.

49
On top of these all, in order to address 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 to establish effective mechanisms which can increase budget user‟s
involvement and commitment in all budget process.

50
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53
 Appendixes 1: Questionnaire
Addis Ababa University
School of Business and Economics
Department of Public Administration andDevelopment
Management
A questionnaire to be filled by Budget Users of BoFED
I am a post graduate student of Addis Ababa University carrying out a research on “Assessment
of Public Budget allocation principle and practices with reference to BOFED of SNNPR”. The
study is conducted in partial fulfillment for the requirements Master‟s degree in Public
Administration (MPA). The objective of this study is to assess the existing public budget
allocation practices of Bureau of Finance and Economic development, SNNPR.

Therefore, this questionnaire is designed to collect information to assess budget allocation

practices of BOFED of SNNPR through the view point of budget principles.
The information you give to this research will be kept confidential and use only for the purpose
of this research
I appreciate your time and cooperation in advance,
The Researcher

54
 General Instructions፡

Pleaseindicateyourchoiceby putting thesymbolmark(x) whereyouthinkisappropriateinthe

boxes provided to each preference, andcommentwherenecessary.
PARTI-Demographic Background of the respondent
1. Gender: Male Female
2. Level of Education:
12th Grade Bachelor
Certificate Master‟s Degree
Diploma above Master Degree
3. Pleaseindicateyour Year of experience in BOFED
≤ 5years 11 to 15years
6 to 10years above 10 years
4. Name of the Organization you are working_________________________________
5. Current Position in the Bureau _________________
Part Two: Questions onBudget Principles
The following section deals with principle of budget allocation and practices. You are
kindly required to rate the extent to which your office practically act or respond to the
issues under considerations. Accordingly, state your response by rating the following
statements that describes the variables of the study.

(Please, tick in the appropriate box against the statements as defined below;
1 = Strongly Disagree (SDA), 2 = Disagree (DA), 3 = Undecided (UD),
4= Agree (A) and 5 = Strongly Agree (SA))
2.1. Participation
Response Options
Budget Participation Strongly Agree Neutral Disagree Strongly
Agree Disagree
1 As budget user we are involved in setting on our final
Budget

2 The Bureau clearly explains budget revision to us

3 We have frequent budget related discussion with the
bureau

55
4 We have a great deal of influence on our final budget
5 Our Contribution to the budget is considered very
important

6 As budget user of the bureau, the bureau encourage

participation in most of budget stages

7 As budget users we have access to monitor and

evaluate the budget performance?

8 The bureau has mechanism by which it participate the

budget user in budget process

9 The bureau acknowledges the feed backs of its budget

user on the overall budget utilization process
10 The Bureau initiates frequent budget discussions when
the budget is being prepared
11 The bureau seek your requests, opinions, and/or
suggestions when the budget is being set

1. Do you think all stakeholders are willing to participate in all budget process
Yes No Not Known
2. If your response to question number 1 is yes, please specify the mechanism employed
by your bureau to ensure participation of budget users and staffs in the budget
process?
______________________________________________________________________________
______________________________________________________________________________
______________________________________________________________________________
3. Does the government support in facilitating the participation of citizens in the
budget process?
Yes No
4. If your response for question number 3 is yes, how does it make supports to encourage
participation_________________________________________________________________
___________________________________________________________________________
____________________________________________________________
5. Does you bureau encountered any challenges in participation process? If yes Please specify
the challenges
___________________________________________________________________________

56
 _________________________________________________________________________
2.2. Transparency

Response Options
S.No Transparency Principle Strongly Agree Neutral Disagree Strongly
Agree Disagree

1 I think the budget allocation process of the

bureau is transparent
2 I feel that there is some secret that is kept
from me regarding the bureau budget

3 In have at least enough information on the

budget issues of the bureau
4 The bureau provides clear information to
budget user about the budget process

5 Budgetary information is available and easily

accessible on-and off-line

6 The information concerning the amount of

allocated budget to all user are clearly
communicated

7 The bureau has clear formats for

preparationofbudgetrequest

8 The approved budgets are shared with all

departments and budget holders and ensure they
are understood

9 Information about the budget policies,

expenditures and outcomes are availability to
you‟re the bureau‟s budget user

10 Budgeted grants are almost always awarded by

competitive merit based review

1. Do you think there are some unknown issues regarding the budget issues of the bureau?
Yes No
If yes, Please specify some of the issues which are not made transparent
___________________________________________________________________________

57
 ____________________________________________________________________

2. I feel I can access the budget information easily

Yes No
If No, Please specify the reason
___________________________________________________________________________
__________________________________________________________________________
3. I believe that the bureau is willing to provide relevant information regarding the budget
when requested
Yes No
4. I do not feel comfortable about the budget issues of the bureau
Yes No
5. Please list the major challenges in accessing budget information(if any)
______________________________________________________________________
_____________________________________________________________________

58
 Appendix 2: Interview Guide for Core work Process Leader of BOFED
1. Would you tell me about the budget allocation processes of your institution?
2. Does the bureau have mechanisms to ensure participation of budget users/citizen and/or other
stakeholders in all budget process of the bureau
3. Have you encountered challenges ensuring participation
4. Does the bureau have mechanisms to ensure transparency of budget process to users/citizen
and/or other stakeholders
5. Are there any challengesto make the budget process transparent to users/citizen and/or other
stakeholders
6. Are there any mechanisms which hold the bureau accountable in its budget process
7. What are the major duties and responsibilities of your department with respect to
budgetary issues?
8. Do you think that your bureau has staffed with sufficiently skilled personnelfor effective
budget analysis?
9. Does the department have any difficulty in compiling and analyzing budget request

Thank You for Your Cooperation

59
 የ ዳሰ ሳ መጠይቅ

በአዱስአበባዩኒቨርሲቲ
የቢዝነስእናኢኮኖሚክስኮላጅ
የህዝብአስተዲዯርእናየሌማትስራአመራርትምህርትክፍሌ

በክሌለየፋይናንስናኢኮኖሚሌማትቢሮስርበሚገኙበጀትተጠቃሚዎችየሚሞሊመጠይቅ፡፡
አኔበአዱስበአዱስአበባዩኒቨርሲቲየቢዝነስናኢኮኖሚክስኮላጅየህዝብአስተዲዯርእናየሌማትስራአመራር
ትምህርትክፍሌየዴህረምረቃተማሪስሆንበአሁኑሰዓትበዯቡብክሌሌፋይናንስናኢኮኖሚሌማትቢሮሊይ
የበጀትዝግጅትመርሆዎችንእናትግበራውንበተመሇከተጥናትበማዴረግሊይእገኛሇሁ፡፡
ጥናቱየሚካሄዯውሇዴህረምረቃፕሮግራምማሟያነትሲሆንየጥናቱዋናዓሊማዯግሞበአሁኑሰዓትበቢሮ
ውያሇውንየበጀትአዘገጃጀትትግበራንከበጀትዝግጅትመርሆዎችአንፃይሇመገንዘብነው፡፡

በመሆኑምሇዚህጥናትየሚሰጡትምሊሽበሚስጢርየሚጠበቅናሇዚህጥናትአሊማብቻየሚውሌመሆኑ
ንእየገሇፅሁየበኩሌዎንትብብርእንዯሚያዯርጉሌኝሙለተስፋአሇኝ፡፡

ስሇትብብርዎከወዱሁሌባዊምስጋናዬንአቀርባሇሁ፡፡

አጠቃሊይመመሪየ

ከዚህበታችሇተዘረዘሩትጥናቲዊመጠይቆችከተሰጡትአማራጮችውስጥየክፍሌዎየበጀትአዘገጃጀትእ

60
ናአጠቃቀምእንቅስቃሴበሚመሇከትገሊጭነውብሇውየሚያስቡትንመሌስአንደንበመምረጥከሣጥኑ
ውስጥምሌክትእንዱያዯርጉበአክብሮትእጠይቃሇሁ፡፡እንዱሁምበተሰጡትክፍትቦታዎችየግሌዎንአ
ስተያየትእንዱሰጡበታሊቅአክብሮትእጠይቃሇሁ፡፡
ክፍሌአንዴ፡- የግሌመረጃ

1. ጾታ፡ወንዴ ሴ ት
2. የትምህርትዯረጃ፡
ከ12ኛ ክፍሌበታች
ሰርተፊኬት
ዱፐልማ
የመጀመሪያዴግሪ
የማስተርስዴግሪ
3. የመስሪያቤትዎስም_______________________
4. በቢሮዎያሇዎትየስራዴርሻ _________________
5. በዚህስራሊይሇምንያህሌጊዜሰርተዋሌ
ከ5 ዓመትበታች
ከ6-10 ዓመት
ከ11-15 ዓመት
ከ16 ዓመትበሊይ

61
 ክፍሌሁሇት፡ የበጀትመርሆውችንበተመሇከተየተዘጋጁጥያቄዎች
ከዚህበታችበተቀመጠውሰንጠረዥሊይየተጠቀሱትጥያቄዎችበቢሮውየበጀትዝግጅትንበተመሇ
ከተከበጀትዝግጅትመርሆዎችእንጻርየሚመሇከቱሲሆኑበተቀመጡትአማራጮችሊይየእርስዎን
ቢሮየሚመሇከቱትሊይምሌክትበማዴረግምሊሽዎንይስጡ፡፡

እባክዎንበሰንጠረዡሊይየተቀመጡትንሃሳብእንብበው ከ1-5
ከተቀመጡትአማራጮችአንደሊይምሌክትያዴርጉ
1. በጣምአሌስማማም
2. አሌስማማም
3. እርግጠኛአይዯሇሁም
4. እስማማሇሁ
5. በጣምእስማማሇሁ

62
 1. የበጀትተሳትፎ
መሇኪያ
የበጀትተሳትፎንበተመሇከተ በጣምእስማ እስማማሇሁ እርግጠኛአይ አሌስማማም በጣምአሌስማማ
ማሇሁ ዯሇሁም ም

1 እንዯቢሮውየበጀትተጠቃሚበቢሮውየበጀትዝግጅትሊይ
እንሳተፋሇን፤

2 የበጀትማስተካከያዎችቢሮውሲያዯርግያሳውቀናሌ፤

3 ከቢሮውጋርበየወቅቱበሚዯረጉውይይቶችእንሳተፋሇን

4 ከቢሮውበሚመዯብሌንበጀትሊይአስተያየትመስጠትእን
ችሊሇን

5 በበጀትዝግጅትሊይየእኛአስተዋጽኦይበረታታሌ

6 እንዯቢሮውየበጀትተጠቃሚበሁለምየበጀትዝግጅትሂ
ዯቶችሊይእንሳተፋሇን

7 እንዯበጀትተጠቃሚዎችየቢሮውንበጀትየማወ
ቅእናመከታተሌእዴለአንችሊሇን

ቢሮውእኛንበበጀትዝግጅትሂዯቶችሊይየሚያሳትፍበትስ
8 ሌቶችአለት

ቢሮውበበጀትዝግጅትእናአጠቃቀምዙሪያያለንንአስተያ
9 የቶችናግብረመሌስእንዴንሰጠያበረታታናሌ

ቢሮውአጠቃሊይበጀትበሚያዘጋጅበትወቅትበየጊዜውበ
10 ሚዯረጉውይይቶችሊይእንዴንሳተፍያዯርገናሌ

11 ቢሮውበጀትሲዘጋጅየራሳችንንአስተያየትእንዴንሰጥይ
ጠይቀናሌ

6. ሁለምየባሇዴርሻአካሊትየበጀትዝግጅትሊይሇመሳተፍፍቃዯኛናቸው
አዎአይዯሇምአሊውቅም
7. ሇጥያቄቁጥር 1
መሌስዎአዎከሆነእባክዎቢሮዎየበጀትተሳትፎንሇማሳዯግየሚጠቀማቸውንዘዳዎችይጥቀ
ሱ?
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8. መንግስትየበጀትሂዯቶችሊይየዜጎችንተሳትፎየሚያበረታታይመስልታሌ ?
አዎአይዯሇምአሊውቅም
9. ሇጥያቄቁጥር 3 መሌስዎአዎከሆነእባክዎእንዳትየበጀትተሳትንፎንእንዳትእንዯሚያበረታታ
ይጥቀሱ____________________________________________________________
__________________________________________________________________
10. የእርስዎቢሮዜጎችበሁለምየበጀትሂዯቶችሊይእንዲይሳተፉየሚያዴደችግሮችያለይመስሌ
ዎታሌ?
አዎአይዯሇምአሊውቅም
መሌስዎአዎከሆነእባክዎችግሮቹምንእንዯሆነይጥቀሱ፡
__________________________________________________________________
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2.2. የበጀትግሌፀኝነት
መሇኪያ
በጣምእስማ እስማማሇሁ እርግጠኛአይ አሌስማማም በጣምአሌስማ
S.No የበጀትግሌፅኝነትንበተመሇከተ
ማሇሁ ዯሇሁም ማም

1 የቢሮውየበጀትዝግጅትግሌፅነውብዬአስባሁ

2 የቢሮውንየበጀትሂዯቶችበተመሇከተየተዯበቀምስጢርያሇይ
መስሇኛሌ

3 ስሇቢሮውየበጀትዝግጅትናተያያዥጉዲዮችበቂመረጃአሇኝ፤

4 ቢሮውበጀትንበተመሇከተግሌፅመረጃሇበጀትተጠያሚዎችያቀ
ርባሌ፤

5 በጀትንየተመሇከቱመረጃዎችበቀሊለማግኘትያቻሊሌ፤

6 ቢሮውበየወቅቱየሚመዯበውንየበጀትመጠንየተመሇከተመረጃ
በግሌፅእንዴናገኝያዯርጋሌ፤

7 ቢሮውበጀትየሚያዘጋጅበትየራሱመመሪያናፎርማትአሇው፤

8 በየወቅቱየሚፀዴቁበጀቶችሇሁለምየስራክፍልችበግሌፅይከፋ
ፈሊሌ፤

64
9 የበጀትፖሉሲዎችን፤
የበጀትአጠቃቀምንእንዱሁምውጤቱንበተመሇከተበቂመረጃ

10 ማግኘትእንችሊሇን
ሇስራክፍልችናሇበጀትተጠቃዎችየሚከፋፈሇውበጀትበውዴዴ
ርናበስራአፈፃፀምመሰረትነው፤

6. የቢሮውንየበጀትዝግጅትናአፈፃፀምበተመሇከተግሌፅያሌሆኑነገሮችእንዲለይሰማዎታሌ ?
አዎየሇም
መሌስዎአዎከሆነእባክዎምንእንዯሆነይጥቀሱ
__________________________________________________________________
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7. የበጀትመረጃንበተመሇከትበቀሊለማግኘትየሚችለይመስሌዎታሌ ?
አዎአይመስሇኝም
መሌስዎአይመስሇኝምከሆነእባክዎምክኒያቶትንይጥቀሱ
__________________________________________________________________
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8. ቢሮውበጀትየተመሇከተመረጃዎችንበምንጠይቅበትጊዜበቂመረጃሇመስጠትፍቃዯኛእንዯሆነይሰማኛ
ሌ ?
አዎአይመስሇኝም
9. የቢሮውንየበጀትሁኔታበተመሇከተምቾትየሚነሳነገርያሇይመስሌዎታሌ ?
አዎአይመስሇኝም

65
 አ ባ ሪ 2፡ ሇቢሮዎችየስራሂዯትባሇቤቶች/አስተባባሪዎችእናበሇሙያዎችየተዘጋጀቃሇመጠይቅ

1. ቢሮዎዜጎችእናላልችየባሇዴርሻአካሊትበበጀትዝግጅትሂዯትውስጥእንዱሳተፉሇማዴረግምንአ

ይነትስሌቶችንይጠቀማሌ ?

2. የዜጎችንየበጀትተሳትፎበማሳዯግሂዯትውስጥቢሮዎየገጠመውችግርምንአሇየዜጎችንየበጀትተ

ሳትፎበማሳዯግሂዯትእባክዎየዜጎችንየበጀትተሳትፎበማሳዯግሂዯትሊይያገጠመውመሰናክልች

/ችግሮችንይጥቀሱ፤

3. ቢሮዎየበጀትግሌፀኝነትንሇማስፈንምንአይነትዘዳዎችን/ስሌቶችንይጠቀማሌ ?

4. በቢሮዎውስጥየበጀትገሌፀኝነትእንዲይሰፍንየሚያዯርጉመሰናክልች/ችግሮችያለይመስታሌ?

10. በቢሮዎውስጥየበጀትገሌፀኝነትእንዲይሰፍንየሚያዯርጉመሰናክልች/ችግሮችምንዴናቸውብሇ

ውያስባለ?እባክዎይጥቀሱ፡፡

ስሇትብብሮእጅግበጣምአመሰግናሇሁ

66