MA in Development Management

Permanent URI for this collectionhttps://etd.hu.edu.et/handle/123456789/138

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    PRACTICES AND CHALLENGES OF PUBLIC FINANCIAL MANAGEMENT IN SELECTED PUBLIC FINANCIAL SECTORS IN SILTE ZONE, SNNPRS, ETHIOPIA
    (2023-11) TEWFIK AWOL
    his study was aimed at assessing the Practice and Challenges of public financial management in selected public financial sectors in the Silte Zone. A descriptive research design and mixed approach was employed. The primary data were collected through survey questionnaires with structured questions and interviews. The secondary data were collected from various documents, publications and government public financial management proclamations, regulations, directives and official documents via a review of official working relevant manuals, and other government documents. The targeted population was servants of selected public financial sectors in Silte zone. A non-probability sampling methods and purposeful sampling technique was used to collecting a data, with a total of 91 sample employees were selected from the two sampled sectors. Questionnaires were distributed to the sampled respondents. After respondents returned the questionnaires, the interview took place with the thirteen budget, procurement, and audit directors, coordinators and experts in the sectors, Primary and secondary data were collected by means of document review, observation, questionnaires, and interviews and analyzed using descriptive statistics using Statistical Package for Social Science version 26, with the results presented in the table, while the qualitative data was analyzed and presented via narration. The study found that, all public financial activities carried out based on the federal and regional government public financial administration legal framework and it needed update the federal and regional public financial management regal framework and lack of cash, insufficient budget, management , lack of well-trained financial personnel, audit difficulty, political instability of the countries and the region, fragmentation of the region, and dependability on national and regional grants were the major challenges that faced the public financial sector to effective and efficient management of public finance. The study recommended expanding internal and external revenue sources; amending procurement rules to increase servant salaries and other perquisites; improving the budget; and ensuring adequate management and strong employee commitment in the financial framework and its implementation. Additionally, the study recommends that similar studies be undertaken in other public financial sectors to generalize the findings of this study.
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    ASSESSMENT ON PUBLIC EXPENDITURE MANAGEMENT IN GOVERNMENT INSTITUTIONS : THE CASE OF FINANCE BUREAU OF SIDAMA NATIONAL REGIONAL STATE, ETHIOPIA
    (2023-10) MENGISTU BULO WACHIFO
    The purpose of this study was assessment on public expenditure management in the Sidaama National Regional state Bureau of Finance. This study used descriptive method. Questionnaires and unstructured interviews have been conducted with different stakeholders within this Institution. The results of this study showed that significant achievement had been made in reforming the government expenditure management in the Sidaama National Regional State finance Bureau located in where Hawassa City . However, gap was identified in budget planning and its utilization, participation and transparency, limitation in the preparation of financial reports regularly and timely, the gap in planning, the gap in give priority on capital budget rather than recurrent, monitoring and evaluation of the intended core activities. In addition, the research showed that insuring transparency and accountability still at the main issues of public budget implementation process. Recommendations in the study are suggested that in allocating budget and spending in the organization, transparency and openness, monitoring and evaluation of the budget starting from preparation to its implementation should be given a series attention to use the scarce resources efficiently, effectively and in economical way. The findings identified in this study may lead the organization not to accomplish its established objectives, goals and the question of transparency can be raised, the scarce resource may not be utilized for the intended purpose and it is one of the critical issues that need corrective action to be adjusted for the next period of the budget year. In order to use the scarce resources they should be give series attention on capital budget to assure sustainable development goal, implementing, monitoring and evaluation process, which is all activities are implementing according to plan or not, applying the Finance Administration rule and regulations, capacity building and final take action on issues of illegality.