Utilization in public organizations: a case study of dawuro zone finance and economic development department



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2.3.1: principle of Budget system
Wubeshet (2002) elaborates that a budget process needs to be governed by principles like participation, transparency, accountability, equity and inclusiveness. In support of this Assefa


23 writes budget allocation and control is a very vast public administration area that involve different levels of government. Citizen, political parties and other governments and non governments interest groups have also their own stakes in the public budget Assefa, (2007)
Wubeshet emphasized that each budget should be considered in terms of these standards and illustrate each of them as follows.
A. Participation this refers to level of involvement of all stakeholders actors in the budget process directly or through legitimate intermediaries the processes of budget preparation, as true for the other like approval, implementation and review needs participation of various stakeholders. It is through preparation that people’s perspective can be brought to the attention of the policymakers. It also allows citizens to hold government accountable, to identify weakness in a budget, to build consensus (consensus is abroad understanding of the common goal and the modalities of working to that end) and to mobilize the community effectively to meet a budget target. Participation in budget process allows member of the community to raise issues that are important for them and hence, influence budget allocations.
B. Transparency: This refers to the provision of comprehensive, accurate, timely and frequent information in useful formats on a country’s economic condition and its budget policies. Wubishet, (2002). Transparency is also related to the existence of clearly spelt out rules, procedures, and forums on the basis of which budget decision are made. On this
Wubeshet further specifies that budgetary information should be made available and


24 accessible to the general public, open to public scrutiny, written clearly and readily understood by the public
Wubeshet, (2002) Availability of information on budget polices, expenditures, and outcomes allow the public to hold the government accountable, motivate citizens to participate, and helps to mobilize the community effectively to meet budget target. Transparency can increase faith instate, and can contribute to consensus building and commitment.

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