ASSESSMENT ON PUBLIC EXPENDITURE MANAGEMENT IN GOVERNMENT INSTITUTIONS : THE CASE OF FINANCE BUREAU OF SIDAMA NATIONAL REGIONAL STATE, ETHIOPIA

Abstract

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.