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

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TABLE OF CONTENTS
Contents page Statement of Declaration---------------------------------------------------------------------------------------------i
Acknowledgement----------------------------------------------------------------------------------------------------ii Acronyms and Abbreviation---------------------------------------------------------------------------------------iii Table of contents-----------------------------------------------------------------------------------------------------iv List of tables -v List of Figures-------------------------------------------------------------------------------------------------------vii
Abstract--------------------------------------------------------------------------------------------------------------viii Chapter one Introduction -------------------------------------------------------------------------------------------1 1.1 Background of the Study 1.2 Statement of the Problem 1.3 Objective of the study 1.3.1 General objective 1.3.2 Specific objective 1.4 Research Question 1.5 Significance of the study 1.6 Scope and Limitation of the study 1.6.1 Scope of the study 1.6.2. Limitation of the study 1.7. Organization of the study Chapter two Review of Literatures------------------------------------------------------------------------------13 2.1. Introduction 2.2. Concepts of Budget 2.3. Budget Allocation ---------------------------------------------------------------------------------------------15 2.3.1. Priciples of budget system Stages in budgetary process 2.4. Budget Utilization 2.5. Budget Theory for public organization and its Administration 2.5.1. Organization-Based Budget Theory

2 2.5.2. The outcome Budgeting 2.5.2.1. The Selection of a Basic approach 2.5.2.2. The level of analysis 2.5.3. Traditional Budget theory 2.5.4. Assumptive Theory 2.5.5. Descriptive or Explanatory Theories 2.5.6. Normative Theory 2.5.7. Instrumental Theory 2.6. Budget allocation process in Ethiopia Government organization --------------------------------------38 2.7. Budget utilization polices in Ethiopia local government organization 2.8 Concepts of under and over utilization of Budget ---------------------------------------------------------41 2.9. Financial management and control in government organizations --------------------------------------43 2.10 Budgetary monitoring and control tools CHAPTER THREE RESEARCH METHODOLOGY 3.1 Description of the study Area 3.2 Research approach 3.3. Population and Sample of the study 3.3.1. Sample Design 3.4. Sources and data collection 3.5. Method of data analysis CHAPTER FOUR RESULTS AND DSCUSSONS-----------------------------------------------------------59 4.1. Introduction 4.2. Trends in regular budget allocation and utilization of five years --------------------------------------60 Survey findings on Trends in Regular Budget allocation Trends 4.3. Budget utilization Efficiency of major budget holding Sectors 4.4 Factors affecting regular budget utilization efficiency of study Sectors -------------------------------67 4.4.1. Recurrent Budget 4.4.2. Capital Budget 4.5. Budget administration and management

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