Utilization in public organizations: a case study of dawuro zone finance and economic development department
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| List of figures Pages Figure 1: Conceptual framework of the research----------------------------------------------------58 Figure 2: organizational structure of the main budget holding sectors and sub-sectors of Dawuro zone----------------------------------------------------------------------------------------------51 Figure 3: Trends of recurrent budget allocation to main budget holding sectors ---------------69 Figure 4: Recurrent Budget utilization Efficiency of main budget holding sectors of Dawuro zone Finance and Economic Development Department--------------------------------------------72 Figure 5: Trends of Capital budget allocation to main budget holding sectors ------------------75 Figure 6: Capital Budget utilization Efficiency of main budget holding sectors of Dawuro zone Finance and Economic Development Department------------------------------------------------76 Figure 7: responses of regular budget holders over budget allocation trends------------------- 83 Figure 8: strength of the DZFEDD in regular budget management and utilization-------------84 Vi 6 ABSTRACT This study was carried out at Dawuro zone finance and economy with the aim to assess regular budget allocation trends, utilization efficiency and management problems in recurrent and capital budget during 2004-2008 budget years. To that end a time series research design in conjunction with a financial data analysis was used to conduct the research. Accordingly a total of 178 respondents from the three main budget holding sectors of Dawuro zone (Economic, Administrative, and social sectors) were identified. Consequently, primary data was collected through administering a semi-structured and survey questionnaire to the selected respondents. In addition, analysis of Dawuro zone, financial data from 2004-2008 for each of the study sectors was made. The data collected from the survey and financial data was analyzed by using relevant descriptive, statistical and qualitative analyses tools. Based on findings of the survey, 78% of respondents stated that the regular budget allocated to their sectors has increased over the five budget years while 22% of stated that it has not changed or decreased. Consistent to the results of the survey, analysis of the financial data has shown a sharp increase in the regular budget allocated in recurrent and capital to the Dawuro zone from 29.2 ,7.2millionBirrin 2004 to over, 32millioin2008 respectively. In terms of budget utilization efficiency the performance of the Dawuro zone in general has notably improved over the five years. In recurrent budget the three major budget holding sectors the major problems rated were poor budget planning and management, lengthy bureaucracy, poor information exchange between administrative head and finance respectively. In the line, the problems in Capital budget were late budget release, length of bureaucracy and lack of adequate planning. With respect to main budget administration and management problems among the Dawuro zone finance and sector heads respondents identified that lack of transparency, partiality/biasness; lack of modern financial recording systems and lack of effective budget control/misuse of budget by some staff were the top four problems respectively. In summary, this study has revealed that the allocation and utilization of regular budget to the Dawuro zone and its main budget holding sectors has sizably increased. There are also some critical problems of series challenging the efficiency of the budget allocation, utilization and management that need to address to achieve more efficient allocation and use of regular budget. Keywords: budget allocation, utilization efficiency, challenges and problem Viii |