Utilization in public organizations: a case study of dawuro zone finance and economic development department
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| 5.3 Recommendations 1. The Dawuro Zone gave asmaller resources envelope to the capital budget in all five EFY as compared to the recurrent budget. Given its recurrent budget the Dawuro zone Finance and Economic Development Department should give great focus to this section. 2. It is better to give focus on capital budget allocation and provide training regarding the rules and regulations of capital budget utilization to prevent financial rule violation. 3. Involving different people represented from the three main sectors in budget planning and allocation could increase transparency. 4. Strengthening and improving, auditing and transparency in the Dawuro zone finance and economy financial management will help insure better budget utilization. 5. Among other things, improving the transparency of the Dawuro zone finance and economy budget allocation and utilization process requires improvements in accounting systems, adoption of clear reporting rules procedures, and skill development in all sectors particularly in the financial management part. 6. Improvements are needed in the way that budget information on accounting, monitoring and evaluation is presented, in order that meaning analysis can be carried out. 7. With the respect to accounting, there is a need to strengthen basic reporting systems, to enhance sector level capacity to provide data in timely and accurate manner, and to extend coverage of budget information systems in all the three main sectors. 8. Improving the quality of information available to each sector as well as building capacity on how to approve the budget and check and balance budget utilization. 91 9. This study shows that budgets tend to get delayed at the finance and economy and sector levels preventing the different sectors from assessing (Requesting) the budget on time and spending the budget effectively and efficiently. 10. This concerns can be minimized by giving the different sectors greater autonomy and flexibility in using budget to meet their respective sectorial objectives (within the operating budget constraint under the umbrella of BoFED) 11. Greater autonomy for sectors over allocated budget should be complemented by arrangements such as sound rules, regulations and working procedures to enhance accountability-ones that not only improve honesty in the use of budgets but also enhance the quality of associated outputs outcomes. 92 REFERENCE Admas, RA. (2001). Public Sector Accounting and finance made simple, Revised edition 2, Yaba-Nigeria: corporate publishers ventures. Allen and Tommasi, D. (. (2001). Multi-year budgeting and investment programing managing government Expenditure:A Referance Book for Transitons countries.Pairs OECO SIGMA. Andrews,M. and Hill,H.(2003). ''TheImpact of Traditiona Budgeting Systemon the effectiveness of performance-Based budgeting:adifferent Veiw point on Recent Finding" international journals of Public Administration 26,no.2:pp135 Assefa, Mamecha. (2007). Federal Budget allocation and control in Ethiopia challenges and options unpublished Masters thesis.Addis Ababa University. Antony,J. (1999). Accounting and Business the journal of Association of Chartered Certified Accountants (ACCA). 26 (3). Washington, DC World Bank. Anwar,S. (2007) Local Budgeting World Bank Publication. Bailey, S. (1968). 'Ojectives of the Theory of Public Administration Theory and Practiceof Public Administration':Philadelhia:The American Academyof political and social science,pp.128-39. Bradley B.D. 1968 Program Budgeting The RAND Corporation, Santa Moncia, California. Caiden, N. (1990). 'Public Budgeting in the united States' State of Disciplines:N,Public Download 0.82 Mb. Share with your friends:
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