International Journal of Management and Accounting, 3(2), 28-42, 2021

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https://doi.org/10.34104/ijma.021.028042

International Journal of Management and Accounting

Journal homepage: www.universepg.com/journal/ijma

Assessment of Budget Preparation, Utilization and Evaluation in the Case

of Negelle Borena Town Municipality, Oromia Region, Ethiopia
Dejene Taye1* and Konsole Tanu2
1
Dept. of Environmental Science, School of Natural Science, Mada Walabu University, Bale Robe, Ethiopia; and 2Dept. of
Business Administration, College of Business and Economics, Bule Hora University, Bule Hora, Oromia Region, Ethiopia.
*Correspondence: [email protected] (Dr. Dejene Taye, Department of Environmental Science, School of Natural Science,
Mada Walabu University, Bale Robe, Ethiopia).

ABSTRACT
This study was conducted on the assessment of budget preparation, utilization, and evaluation in the case of
Negelle Borena Town (NBT) Municipality. To the best of the researcher’s knowledge, there is no document that
reports a study on the probable causes that may hinder the preparation, and utilization of budgeting in the NBT
Municipality. This is a major motivation to carry out this study. Thus, the general objective of the paper is to
assess the budget preparation, utilization and evaluation of the NBT Municipality Nine out of seventeen budget
holders were taken and ten key informants were selected from each budget holder with a total of 94
respondents. In addition, five budget experts were included in collecting primary data through a structured
questionnaire, and five more finance budget experts involved. More of the qualitative analyses demonstrate that
there was no accountability in budget utilization, there is any market-oriented cost estimation practice. Lack of
adequate and experienced budget experts is another issue that contributes to worsening the problems and also
there is no evidence-based evaluation mechanism in the budget utilization at each level of the budget holder.
Therefore, in order to improve budget preparation and utilization in NBT Municipality, it calls for taking any
possible and remedial actions in the subsequent years.
Keywords: Budget preparation, Oromia, Evaluation, Negelle Borena Town, Municipality, and Utilization.

INTRODUCTION: on formal and informal procedures for preparing and

From the perspectives of public policy and budgetary utilizing the budget (Bari et al., 2021; Schick, 2007).
process, the Municipality shares many of the chara- Poor performance is often to be found in the weak links
cteristics of other sectors of government. This means between policymaking, planning and budgeting. At one
that the citizens of any country were benefit from a level, policy making and planning are unconstrained by
Municipality that is subject to the same broad set of what a country will beagle to afford over the medium
rule and procedures the tare applied to other sectors. term. At another level, policy making and planning are
For budgeting and utilization processes to be effective insufficiently informed by their budgetary implications
and Economic, they must be based on well-argued and and by their likely impacts in the wider community.
elaborated plans and program. Contemporary restudies The inadequacy of hard budget restraints on decision
show that governments which have effective fiscal makers at the planning and budget formulation stage of
rules have stronger budget discipline. These rules focus the cycle leads to inadequate funding of operations,
poor expenditure control and unpredictability in the
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flow of budgeted resources to agencies responsible for based upon the proposed changes there in. A budget, in
service Deliver Malcolm, (1998). When we see the case this sense, becomes both a description of the fiscal
of Ethiopian budget classification system, it is possible policies of the government and financial plans corres-
to see exactly which resources are assigned to which ponding to them.
public bodies and to follow up that the money has been
Generally, budget is a vital role to improve the co-
used in accordance with the intended priorities. Bud-
ordination among the various units of the organization.
gets are assigned to public bodies or sector Offices and
So, the organization overall performance depends on
their respective departments, divisions, programs or
the budget with respect to financial plan for imple-
projects, in turn, assign responsibilities for their
menting the various decision. In addition to these bud-
effective use. With devolution, it is crucial that the
gets’ preparation, utilization and per prance will be key
planning and budgeting cycles at each level are
for budget. Budget is a statement of future expenditures
harmonized and coordinated. This is also why a basic
and revenue that help managers plan and control the
understanding of the procedures and timelines in pre-
use of financial and other resources. Budget is a quan-
paring the budget at federal level is important in order
tity of future plan of action and aid to the coordination
to understand the budget process at regional and Wo-
and implementation of a plan. It is a systematic and
reda level. Furthermore, budgets define “use” and “pur-
formalized approach for stating and communicating a
pose”. The purpose or objective of a budget is related to
firm's expectations (Resis, 2011). A budgeting system
the intended outputs. This means all budget items are
builds on historical or actual performance. Budget is
related to the planned activities on which the Public
the most widely used method of its unique feature in
funds are spent and the purpose of the spending; find-
controlling financial resources. Because of its unique
ing adequate resources to finance (Khalid et al., 2021).
feature in controlling financial resources preparation of
Each government wants to undertake several economic an annual or otherwise budget is mandatory (Koris,
and uneconomic activities and pursue certain policies 2013). In most of the organization budget quantify the
which have their financial counter parts in the form of planned financial effects of activities of continuous
revenues, borrowings, and expenditures. According, the improvement and cost reduction. It serves as an impor-
government describes its intentions and policies which tant mechanism for achieving predetermined objectives
it would like to pursue during the form coming period of organization including private profit matching com-
(Usually a year) and draws up a financial plan corres- panies, governmental not for profit-unit and many
ponding to this scheme of things. Such a financial plan others. The experience in several countries and in many
contains the details of estimates receipts as also pro- organizations indicates that ninety percent of organ-
poses expenditures and other disbursement under var- izational activities depend on budget (Charles, 2012).
ious heads. Therefore, a budget enables the authorities Business and public organizations in Ethiopian use
to decide about each individual item of revenue and budgeting system which indicates that most of its
expenditure in the over-all context its policies. No activities depend on the predetermined budget. Though
government can afford to take taxation, borrowing, there are problems of efficient and effective accounting
expenditure and other fiscal decisions out random. On system, in many of the national business and public
account of their inter-connection, all decisions and sectors the basic principles of budgeting are followed
policies must form a part of its over- all set of object- (Herse, 2010). The regional budgeting practices of
ives. The whole approach has to be quit by systematic it Oromia Regional State, as indicated by a study con-
chaos and wastage are to be avoid. In general, a budget ducted among the major sectors (Birassa, 2009) indi-
shows financial accounts of the previous year, the cate that there are budgeting preparation and utilization
budget and revised estimates of current year, and the gaps in the region. Much of the studied organizations
budget estimates for the forth coming year. In addition, have showed that there are ambitious budget pre-
the estimates for the fourth coming year are spilt up in paration and lack of strict adherence to the predeter-
to two parts- those based upon the assumption that mined budget beside the significant problems of lack of
existing taxes and their rates would continue, and those cost awareness, fewer professional accountants used
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and negligence on the part of the auditors to assess the Whereas budget should not be regarded as expression
budgetary uses. of wishful thinking but rather as a description of an
Statement of the problem attainable objective. This the real fact that motivate this
study the problem that attach with budgeting control
The budget plays a very important role in the flow of and evaluation activities that take place in the study are.
funds in the economy. It also has important effects on
the working of economy not only through the flow Research questions
effuse but also through various fiscal policies and mea- Based on the above stated issues, the researcher raises
sures. Accordingly, the “ability of government author- the following five important research questions which
ities to for a clear picture of the impact of their trans- are based on the study variables such as budget pre-
action on the economy policy decisions” A convent- paration, utilization, reporting, and challenges faced the
ional formats of the budget showing its sources of administration to be evaluated by collection of relevant
receipts and expenditures by various ministries and data for the study:
departments does not reveal the impact of the budget up 1) How is budget allocation practice to different
on the economy and way it can be used as an effective activities in the NBT Municipality Office?
policy. However, there is effective policy of budget if 2) How does the organization prepare the budget for
there is no good preparation, utilization & Evaluation it activities?
of budget the impact of the budget in the economy will 3) How the allocated budget is going to be utilized
be consequently. This is the main reason for a resear- in the organization?
cher to assess the preparation, utilization & Evaluation 4) How does the organization evaluate the allocated
of budget. In addition to these Utilization of budget will budget in different sections or activities?
be in doubt from years to year. The preparation of 5) How does the organization report its performance
budget estimates based on the submission from public in relation to the utilization and distribution of
bodies would be under taken but the evaluations of budget?
preparation have a problem. The mechanism can be
used to assist in controlling aggregate specially and the Objective of the study
effective prioritization of scare resource leading to General objective: The overall objective of this study
more efficient utilization Evaluation in addition to these is to assess the budget preparation, utilization and
a budget is a plan that outlines organizations financial evaluation practices of NBT Municipality Office.
goals. So a budget may be thought of as an action plan,
Specific objectives: The following are the specific
planning a budget helps a business allocate resources,
objectives of the study -
evaluate performance and formulate plans (Koris,
a) To examine the budget allocation practices ado-
2013).
pted by the organization for its various activities
The budgeting process may be carried out by indi- and to understand the budget preparation method
viduals or by companies to estimate whether the person by the organization.
or company can continue to operate with its projected b) To assess how the organization utilizes the
in come expenses (Resis, 2011). The research concent- allocated budget and to analyze the budget
rated on the assessment of the preparation, utilization evaluation practice in different activities of the
and evaluation budget in NBT Municipality Little has organization.
been done to evaluate/determine the causes that pro- c) To discuss how the organization reports its per-
bably affect the preparation and utilization of budget in formance in relation to the utilization and distri-
Negelle Borana. This research thus bridges an evident bution of budget.
research gap as there is no document to the best of
researcher knowledge that reports any study on the Research hypotheses
probable causes that may hinder the preparation and 1) H01: ether positive or negative relation between
utilization of budgeting in the NBT Municipality each the budgeting allocation practice and preparation
budget center prepares its own budget by estimation. method in NBT Municipality.
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2) H02: ether positive or negative relation between and forcing all level of management to think a head and
the budgeting utilizes and evaluation practice anticipate results (Sorensen, 2009).
NBT Municipality Office. Budgeting may also be used to motivate individual so
Review of literature that they strive to achieve states goals. According to
Mansoon, (2012), a well management and organization
In this chapter the concept of budgets, budget pre-
usually has the following budgeting cycle: Planning the
paration and the budget utilization and some empirical
performance of the organization as a whole as well as
literatures are discussed. This is achieved by gathering
its subunit; Providing a form of references, uses of
the available literature by scholars and academicians on
specific expectation again with which actual result can
the subject.
be compared; Investigating variation from plans .if
Budget and budgeting concept - Like many account- necessary corrective action follows investigation and
ting terms, budgeting is used commonly in our daily Planning against, considering feedback and changed
language, as a result of which everyone virtually has condition. The most widely used method of budget is
heard the term budgeting and has concept of its mean- unique feature in controlling financial resources. Be-
ing. For example every one might have heard that the cause of its unique feature in controlling financial reso-
mass media reports budgets of administrative regions, urces preparation of an annual or otherwise budget is
budget of Federal government, budget of private com- mandatory in most of the organization budget quanti-
pany and budget of different government units. This fying the planned financial effects of activities of conti-
concept is raised for the purpose of introducing the nuous improvement and cost reduction. As noted by
basic frame work of the budget (Herse, 2010). More Herse, (2010) budgeting also serves as an important
about budget can be defined by different scholars how- mechanism for achieving predetermined objectives of
ever most of them have come up with similar con- organization including private profit matching com-
notation of budget and budgeting. Some of the defin- panies, governmental not for profit-unit and many
itions selected represented below (Mansoon, 2012). To others. The experience in several countries and in many
deal with, it is important to begin on the meanings of organizations indicates that ninety percent of organi-
the essence and purpose of budget. The word budget is zational activities depend on budget.
derived from the French word “boguette” meaning a
According to Charles, (2012), business and public
small bag or pouch. The oxford dictionary defines a
organizations in Ethiopian use budgeting system which
budget as “a statement of the probable revenue and
indicates that most of its activities depend on the
expenditure for the ensuring year with functional pro-
predetermined budget. Though there are problems of
posal funded there on” it is also defined as a financial
efficient and effective accounting system, in many of
or quantitative statement prepared prior to define period
the national business and public sectors the basic prin-
of time. A budget is a plan showing the company’s
ciples of budgeting are followed. The Oromia Regional
objectives and how management is intend to acquire
State, regional budgeting practices as indicated by a
and use resources to attain objectives. Another scholar
study conducted among the major sectors indicate that
defines the word “budget" originally meant the most
there are budgeting preparation and utilization gaps in
buy of the public purse (small bag) which served as a
the region. The budgeting process may be carried out
receptacle for the revenue and expenditure of the state
by individuals or by companies to estimate whether the
(Jesse, 2010). Budget participation has been used
person or company can continue to operate with its’
successfully in many companies; it does not always
projected in come expenses (Birassa, 2009). A plan that
work. The purpose of budget is earning a reasonable
outlines organizations financial goals may be thought
return one resources used is a primary company’s
of as an action plan, planning a budget helps a business
objective it is one of the measure purpose of the budget
allocate resources, evaluate performance and formulate
there are also some of purposes including showing
plans.
management’s operating plan for the coming periods,
formulating management’s plans in quantitative terms Budget preparation – Maitland, (2001) mentions that
the process of preparing and agreeing on a budget is a
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means of translating the overall objectives of the organ- ding to Schiavo-Campo and Tommasi, (1999) and
ization into detailed, feasible plan of action. Public Allen and Tommasi, (2001), themain starting points for
budget preparation is one of the tedious tasks that any the preparation of the annual budget should be a clear
country should look upon. The preparation process for definition of fiscal targets and a strategic framework
the annual budget involves a great deal of energy, time, consisting of a comprehensive set of objectives and
and expense. Hence, it is important that a country must priorities. As Schiavo-Campo, (2007) stated a success-
be able to follow accurately all the methods of prepar- ful budget preparation process combines top-down
ing an annual budget. In budgeting, the focus is not direction and bottom-up planning. The overall budget
only to prepare the budget, but more importantly to envelope and sector/ministry spending ceilings are
have follow-up operation for budgeting and to act usually set by the Ministry of Finance and the Cabinet/
according to known data. Falk, (1994) states that bud- executive in accordance with Policy objectives. These
gets are financial expressions of a country’s plan for a are then communicated to the line ministries, which are
period of time. It tells where and how the organization responsible for preparing their respective sector bud-
will spend money and where the money will come from gets. Through an iterative process of review, debate and
to pay these expenses. He adds that budgets set limits. bargaining, a consolidated budget is hammered out. A
Besides setting limits, Andrews and Hill, (2003) say budget proposal is then presented to the Legislature,
that budgets also provide the assurance that the most where it is debated and negotiated with the executive
important needs of a country are met first and less and eventually passed into law.
important needs are deferred until there are sufficient
Budget utilization - Once a budget has been approved
funds in which to pay for them. Even though budget
by the legislature, the government embarks on the
preparation is not the sole thing that needs consider-
challenging task of spending funds. Utilizing public
ation in budgeting, the basis of it is still needed in order
funds effectively to meet stated policy objectives while
to have at least close estimation.
ensuring value for money is often just as challenging
As per Shah, (2007) preparation of the budget usually than planning how to spend it. Several reviews of
takes many months and involves all public Institutions: Public Financial Management performance in develop-
the Ministry of Finance manages the process; the Cabi- ing countries show that countries score significantly
net/President sets or approves the policy priorities, line better on budget preparation than on budget utilizing.
ministries plan and advocate for their resource needs According to Schiavo-Campo and Tommasi, (1999)
and the legislature reviews and approves the final plan. budget utilization is the phase where resources are used
Preparation is at the heart of the political process: it is to implement policies incorporated in the budget. As
the decision on how to allocate the state’s limited they argued, it is possible to utilize badly a well-pre-
resources to competing demands. Preparing a budget pared budget; it is not possible to utilize well a badly
proposal that suggests a set of recommended policies prepared budget.
and stays wit in whatever financial limits are consi-
Concepts of under and over utilization of budget -
dered politically realistic has been a prominent issue in
Allen and Tommasi, (2001) stated that over utilizations
public budgeting Bunch and Straussman, (1993). One
are sometimes caused by non-compliance of budget
approach is to set specific dollar ceilings on budget
managers with the spending limits defined in the bud-
requests. This approach has the distinct advantage of
get, when committing expenditures. Since cash allo-
making agencies prepare requests. That includes only
cated to spending units for appropriated expenditures is
financially feasible options Lee, (1992). This method is
generally controlled, these overruns generate spending
often called fixed ceiling budgeting. Budget ceilings
arrears. Overruns are often the result of off-budget
instruct agencies to request next year's budgets based
spending mechanisms (payment from special accounts,
on certain assumptions, such as their set of priorities
etc.). In some countries, payments made through ex-
regarding rankings. Another approach is for the gover-
ceptional procedures are not controlled against the
nor to provide policy guidance in terms of overall
appropriations and are therefore an important cause of
priorities and/or guidance by major program. Accor-
overruns; lack of compliance can be addressed through
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strengthening the audit system, and reporting system, To be successful, the budgeting process is just respon-
and ensuring the effectiveness of the basic budget exe- sive to the needs of all participants. Fortunately the
cution controls. Moreover, overruns can be caused by goals of the different participants are similar enough
deficiencies in budget preparation. On the other hand, that a realistic composite set of objectives can be for-
Allen and that Tommasi, (2001) expressed in a number mulated and used as a basis for budgeting require-
of countries, the official budget is under spent, parti- ments. Studies have shown that in many organizations
cularly its non-wages expenditure items. This does not budget participation filed to make employees more
necessarily mean that there is good fiscal discipline in motivated to achieve budgeted goals. This means that
these countries. In some countries with poor gover- the term budget has negative contains for many emp-
nance, under spending of the official budget may co- loyees who fed they are subjected to a budget. Often in
exist with large amounts of budget spending. On the post management has imposed a budget from top.
whole, in most cases, underutilization as well as over Without considering the opinion and feeling of the per-
utilization is related to insufficiencies in budget prepar- sonnel affected this problem can be minimized through
ation and program preparation (Mezgebe, 2020). administration of budget (Alsuliman & Elrayah, 2021).

An overestimated budget and unrealistic projections of Relationship of good administration to budget uti-
revenues may lead to budget revisions during budget lization - Budgeting take a lot of management time top
utilization and to a practice known as “repetitive bud- managements want lower level managers have valuable
geting”. Peters, (1998) identified the following weak- knowledge about the day to day aspects of running the
nesses in resource allocation and use: poor planning; no business. Participation also creates greater commit-
links between policy making, poor planning and bud- ment and responsibility toward the budget among lower
geting; poor expenditure control; inadequate funding of level managers. The widespread prevalence of budgets
operations and maintenance; little relationship between indicates that the advantages of budgeting systems
budget as formulated and budget as utilized; inadequate outweigh their costs. This can be observed from survey
accounting systems; unreliability in the flow of bud- company practice. Budgeting management at all levels
geted funds to agencies and to lower levels of govern- of the company should under-stand and support the
ment; and poor cash management. budget and all aspects of the management control sys-
tem. Top management support is critical for obtaining
Reason for variations between budgeted and actual active line management participation in the formu-
[

expenditure- As per Omitoogun and Hutchful, (2006), lation of budget and for successful administration of the
there are a number of factors that can explain why budget (Charles, 2012).
actual expenditure deviates from the levels app-roved at
the beginning of the financial year in any sector. The Characteristics of a budget - Budget can be chara-
reasons for deviations may vary over time. Some of the cterized in different way in varies organization. From
more common causes are: deviation in aggregate exp- this some of the lists are the following according to
enditure; reallocation of fund during budget imple- Sorensen, (2009) Budget is quantitative; Budgets are
mentation; policy changes during the year. stated in monetary terms, although the monetary terms
may be backed by non-monetary amount; Budget is
Budgeting: objective and obstacles - The superficial future oriented; Many financial figures are meaningless
purpose of the budgeting process is to predict the result unless they are associated to specific time reference;
of the following year. In reality, however there are a Budget deals with a specific entity and Generally bud-
number of valid objectives and the problem is that they get cover a period of one year.
differ from participant to participant. A single owner of
business wants a budget that plans the best prefix Relationships of budget performance evaluation and
realistically achievable; the main concern of the lowest control - The purpose that needs performance report
level functional managers is to know what is expected performance reporting for internal management use is
to them and to give enough resources to accomplish it an important part of a comprehensive profit planning
(Sorensen, 2009). and control system. The performance reporting phase

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of comprehensive significantly Influences the extent to the users communication is a suitable management pro-
which the organization's planned year and objectives blem and it is facilitated by performance reports it the
are attained. Companies use monthly performance difference needs and experiences of the users are taken
report covering all aspects of operations reports give in to account. Different managerial levels have their
favorable and unfavorable variances between actual own duty and responsibility like top management, mid-
and planned performance for the month just ended and dle management and lower-level management (Charles,
cumulatively for the year to date. It takes different 2012). In most business, management must rely to a
company according to their preferred other in written or great extent upon information contained in re-ports
by conferences to discuss the causes and corrective developed within the business. These internal reports
action to be taken follow-up procedures should begin at serve as an important means of communication.
the top management level to discuss and analyze both Reports that communicate effectively to all levels of
unsatisfactory and satisfactory conditions (Donald, management stimulate action and influence decision
2013). Performance report is in the comparison of the (Olenson, 2013). It has been agreed that a business firm
actual result with budget objectives and in the analysis focus difficulties in making capital budgeting decision
of the resulting variances. Budget contains both under uncertainty. Methods that employee with risk
revenue and expenditure. Revenue considerations will adjusted discount ration or dollar risk premium suffer
enter into budget making at numerous points. Revenues from a large of normative theory. There has been none
should be shown by source and funds. Accurate reve- theoretically accepted method proposed for a business
nue estimates are dependent up on a source classi- man to apply in determining the amount by which the
fication because factors which determine the amount of time value of money should be adjusted for risk or the
revenue do not affect each source uniformly. Annual site of the dollar risk premium that should be deducted
forecast of revenue to be raised by government through from the net present value of an investment that has
taxation and other discretionary measures amount of been computed by using a default free discount rate as
revenues raised this way differ from country to country the time value of money (Sakiosis, 2011).
both in magnitude and structure. Some government
Relationship of budget preparation activities and its
made corrupt by misstated budget Governments were
current status- There are two major group of inde-
supposed to underestimate their revenue and over-
pendent variable in this study: budgeting preparation
estimate their expenditures (Sakiosis, 2011). The follo-
and utilization activities (including resource allocation,
wing overview of financial reports indicates the exten-
implementation, control of use, and reporting) are inde-
sive reporting requirements needed by business firm.
pendent variables and administration of budget (inclu-
Those are (Jesse, 2010):
ding strengths, weaknesses and challenges) of the top
Special external reports: These are reports to govern- and technical level management of the firm. These have
ment agencies regulatory commission’s creditors, inve- complementary relationship with each other as effe-
stigative agencies, and other groups external to the ctive budget preparation and utilization cannot be com-
active management. Such reports are costly and involve plete with management competence to do so. There-
significant management attention. fore, these are directly proportionally related with each
other.
Report to owner: These reports by and large are based
on "GAAP" foot not and generally report data that have METHODOLOGY:
been subject to an audit by an independent CPA.
Conceptual framework - The major study variables of
Relationship of performance report and commu- the study and their relationships are displayed in the
nication- The extent to which the various managers use following diagrammatic representation (Temesgen,
their performance reports depends on many factors 2020). These are related to the budgeting activities,
some behavioral and some technical one important management and the status of the budget as a result of
factor is the extent to which the performance reports these activities. Other concepts and variables are also
serve the measurement and decision making a needs of analyzed in detail.

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Budgeting preparation and utilization activities

• Resource allocation
• Implementation
• Control of use
• Reporting (independent) Current Status
. Performance status of the
organization’s budget
preparation and utilization
(dependent)
Administration of Budget
• Strengths
• Weaknesses
• Challenges (independent)

Fig 1: Conceptual Framework of the Study.

Description of the area - Negele Borena is one of the Method of data collection - The study will use both
towns in Oromia regional state and the capital of Guji primary and secondary data. Primary data was colle-
Zone. The town is one of the 16 districts found in Guji cted by using close-ended survey questionnaire from
zone and serves as the capital city of zone adminis- the respondents. During the course of visits, the quest-
tration. It is located in southern Ethiopia on the road ionnaire will be filled by respondents. With three key
connecting Addis Ababa to DoloOdo (Somalia). It is groups in the municipality office and the secondary
far from Addis Ababa at a distance of 610 km. astrono- data will be collected from different books, company
mically, the town is located between 4o30'58”- 5o42'8” records etc. For this study, the researcher is going to
northern latitudes and 41o34'57”-39o9'34” eastern collect the information from different levels of emp-
longitudes. loyees of the organization for that stratified sampling
will be applied. And for conducting the interviews the
Research design - This is a survey method of research
researcher will select some key official in order to get
on the budget preparation and utilization of NBT
the relevant data about budget allocation, utilization
Municipality, Guji Zone. As the research aims to
and evaluation for which the purposive sampling will
assess the budget preparation and utilization, mainly
be used.
quantitative approach is dominantly employed in the
overall process. This approach gives advantage of Map of study area
collecting and analyzing figures and facts from the
study area and minimizes biases from the researcher.
An approach is also good for analyzing a longitudinal
data such as collected at one time and spot.

Sources of the Data - The proposed study will use

both primary and secondary data. The primary data
would be gathered from the selected respondents for
which a well prepared questionnaire will be prepared.
The first hand information will also be collected by
conducting the interviews with selected people. And
the secondary data will be collected from different
books, company records etc. for analyzing the data.

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The sample size will be determined using a simplified (SPSS) with version 21. Then, descriptive statistics
formula provided by Yamane formula. Sample emp- such as percentage, frequency table, mean and strand
loyers will be selected using simple random sampling deviation was used to analyze data obtained through
methods. Different authors use different formula to close-ended questionnaire regarding allocation, utilize-
determine sample size of the study, however the ation and Evaluation. In addition, statistical tools such
formula set Yamane, (1967) as cited in (TanuGufu, as Pearson moment production correlation coefficient
2017), used by considering the level of acceptable and regression are employing to describe the opinion
margin of error 5%, hence from the target population differences between groups of respondents on identi-
size employers (N=124) total number of population, fied that between high lively of management lower
sample size is required to draw, assuming 95% of lively management with using allocation, utilization
confidence level and 5% margin error. Based on this and Evaluation budget.
the researcher decide to take upper population size the
limit to get more valid sample size. If population size ANALYSIS AND FINDINGS:
(N) of the study is known the sampling error (e) is In this chapter the data collected from various sources
fixed by researcher then total sampling size can be related with budget preparation and utilization of NBT
calculate in following formula. Municipality offices has been discussed. The data were
n= N presented and analyzed according to the flow of bud-
1+N (e) 2..............formula (1) getary process starting from budget preparation,
followed by budget utilization and evaluation. As indi-
Where, n is sample size, N is the population size, A
cated in the introductory part of the paper, statistical
95% confidence level and e= 0.05, where assumed for
package for social science (SPSS) application has been
the purpose of determining sample size for this study.
applied to analyze the data. The descriptive analyses
Accordingly, the sample size for the study is calculated
were also supported by the open-ended responses
as follows -
given during the collection of data, interview res-
N = 124/1+124(0.05)2
ponses, reports, and literature reviews.
= 124/1+124(0.0025) = 94
Characteristics of the respondents - The respon-
For this case from the total 124 workers was taken as dents used in this research paper are classified into
samples. Hence, 94 workers were taken as samples and three types namely: budget users selected from sam-
data was collected from them through a simple random ples of all the budget holders, budget experts of Plan-
sampling technique to access them. ning and Budget Department and Budget experts from
Methods of data analysis - Questionnaires was first NBT Municipality Finance and Economic offices.
collected, edited, coded and entered into computer Structured questionnaires sent to 94 respondents in
software called statistical package for social science samples of 9 Budget holders. Eaten sex (86 of the
(SPSS). Then, descriptive statistics such as percentage respondents (92%) have filled and returned the quest-
and frequency distributions was used to analyze data ionnaires properly. The questionnaires were distributed
obtained through close-ended questionnaire regarding to and filled by budget experts, budget heads, and
about budget allocation, utilization and Evaluation. finance experts, in each budget holders. The chara-
Quantitative data analysis - The quantitative data cteristics of the respondents are presented below as
follows in terms of gender, education level, and service
was analyzed by using questionnaires those are first
collected, edited, coded and entered into computer year.
Software called Statistical Package for Social Science
Table 1: Level of Education Vs Service Year - respondents from budget users
Educational Level Gender Service year
Male Female <5 years 6-10 years 11-15 years Above 16 years
Diploma 16 13 11 6 6 6

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Bachelor Degree 34 12 18 21 9 8
Master degree 9 2 2 4 3 2
Total 59 37 31 31 18 16

Table 2: Budget Preparation by Budget users’ and their response rate

Question Measurement
Strongly Agree Neutral Disagree Strongly Total
agree disagree
You have adequate understanding to prepare and 12 16 10 34 16 86
evaluation of budget. Plan (23%) (18%) (11%) (39%) (18%) (100%)
Your office has 10 14 23 34 5 86
An Adequate number of professionals (budget officers) (12%) (18%) (26%) (39%) (5%) (100%)
who pre pare preparation, utilization evaluation
Your office prepares its annual plan based on the 24 31 8(9%) 12 11 86
strategic document of municipality (28%) (35%) (13%) (12%) (100%)
Your office revises its budge preparation and utilization 14 20 7 38 10 86
frequently. (17%) (22%) (8%) (43%) (11%) (100%)
Your office prepare the budget in relation to plan 11(13%) 16(18%) 13(14%) 26(29%) 20(22%) 86(100%)
The budget demand prepared by your office is based on 10 16 6 37 17 86
approved by programs. (12%) (18%) (6%) (42%) (16%) (100%)
Budget is prepared based on reliable data and estimates. 9(11%) 15(17%) 9(10%) 41(47%) 12(13%) 86(100%)
The amount of budget prepared for each program is 10 12 8 30 25 86
over estimated (26%) (12%) (9%) (34%) (28%) (100%)

As it is depicted on the Table 2 above key informants preparation the result will become revision of budget
were asked about the preparation of plan; whether it is repeatedly. Therefore, if there is a strong relationship
related with budget or not. As we have seen on the between plan and budget we do not expect revision of
above table from the total of 86 informants 21 of them budget repeatedly. Besides to this Likert scales of
strongly agreed and also 20 agreed on the existence of questionnaire, there were answers provided by the
plan prepared in relation to budget. As it is displayed respondents for open-ended questions indicated there
in the response near to 66(21 of them strongly agreed were mismatch between plan prepared and annual bud-
and 20 of them agreed) i.e. (41%) of respondents get requested. As the respondents stated, because of
agreed upon on the existence of a relation between the the mismatch between plan and budget, the depart-
plan prepared with budget requested except in some ments are obligated to revise plan to include new acti-
situations. On the contrary when we see the question of vities. In most of the case low attention is given to the
budget revision, 72 percent of the respondents (64 of preparations of plan and budget. The cause for the
87) agreed that they revise their plan frequently in revision of budget was mainly contributed by failing to
relation to annual budget. From the responses the two consider the amount of budget needed for the fiscal
ideas contradict with each other because the responses year at the beginning of the budget year. On the other
of the two questionnaires have almost near to equal hand, other departments are considered that plan is
rate of percentage. always prepared by the planning department only and
they left out for themselves. Such situation has resulted
According to Peters, (1998) identified the following
in preparing budget without the exact basis of reason-
weaknesses in planning the budget and utilization he
able estimates and base line data. The plan and budget
stated that when there is poor planning; poor planning
was prepared without the participation, discussion, and
and budgeting; little relationship between budgets as
approval of concerned units and persons, prepared
formulated and budget as utilized and moreover if
budget did not include the relevant issues and the NBT
there is no strong linkage between plan and budget
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Taye and Tanu / International Journal of Management and Accounting, 3(2), 28-42, 2021

Municipality's strategic plan fully, there is a tendency under NBT Municipality has the responsibility to sub-
of presentation of budget demand without work plan. mit monthly report NBT Municipality to planning and
In addition to this, majority of the respondents con- budget department. Further, the budget user is required
firmed that budget users have limitations in: budget to utilize the allocated budget for the specified period.
preparations, timely submissions of budget requests,
and on the validity of assumptions taken in preparing As it is shown on the Table 3 above, on the utilization
the annual budget. In addition to this, there was quest- of budget whether it is according to the plan or not we
ions forwarded to budget experts and some of them are can see from the result that 69 percent of the res-
depicted as follows: pondents are agreed up on the utilization of approved
budget based on the annual plan. On the other hand, 31
o Do you agree that there is a wide mismatch bet-
percent considered as they do not agree up on it. On
ween plan and budget in your organization?
the other hand, 40 percent of the respondents' have
o Do you think that the department has adequate
disagreed on the opinion with the underutilization of
number of skilled professionals?
budget during the period, where as more than 26
o Are the plans and budgets of budget user’s realis-
percent of respondents are neutral for the situation and
tic, based on valid assumptions, and developed by
they have not the information. Apart from this, about
knowledgeable individuals?
37 percent of the respondents agreed on the contrary to
o Do you believe that budget holders give serious
underutilization instead they indicated the existence of
attention when they prepare their budget request?
overspending. Accordingly, Allen and Tommaso,
Moreover, most of the time the amount of budget (2001) expressed in most cases, underutilization, is
requested for each item is purposely exaggerated. The related to insufficiencies in budget preparation and
main reason is they considered as the office respons- program preparation. An overestimated budget and
ible for budget approval allocates budget by reducing unrealistic projections of revenues may lead to budget
some percentage from the initial request. So that, revisions during budget utilization. As it is explained
according to their intention, if they submitted actual from the open-ended questions, majority of the respon-
demand without overestimation, the amount approved dents admit occurrence of unutilized budget. Peter,
for that budget year would become less than what is (1998) identified that the main weaknesses in resource
expected of the five budget experts, all of them stated allocation and use are: poor planning; deficient links
that Plan and Budget Department NBT Municipality between policy making, planning and budgeting; poor
has no adequate number of skilled persons to conduct expenditure control; inadequate funding of operations
budget analysis. Moreover, for the question on the and maintenance; little relationship between budget as
budget preparation majority do not agree that budget formulated and budget as utilized; inadequate account-
users prepare their financial plan based on realistic, ing systems; unreliability in the flow of budgeted funds
valid assumptions, and by knowledgeable individuals. to agencies and to lower levels of government; and
For instance, according to Schiavo-Campo and Tom- poor cash management.
masi, (1999) and Allen and Tommasi, (2001), the main Moreover, the respondents stated that in open ended
starting points for the preparation of the annual budget question on there is some reason for under-utilization
should be a clear definition of fiscal targets and a of budget i.e. shortage of skilled manpower or expert
strategic framework consisting of a comprehensive set exacerbated the problem, lack of co-ordination bet-
of objectives and priorities NBT Municipality Budget ween budget and finance sections, un-timely expen-
Utilization According to Allen and Tommasi, (2001), diture (such as towards the end of the period), and
to utilize budget successfully it depends on various nonexistence of strict accountability were other rea-
factors, such as the executing capability of the agen- sons for the occurrence of budget utilization weak-
cies or institution concerned. Every budget user depart- nesses. Some literatures show that it is possible to
ment has the obligation to register transaction of bud- utilize badly a well-prepared budget; but it is not
get movement and maintain the balance on the ledger possible to utilize well a badly prepared budget.
prepared for this purpose. In principle Budget users
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Taye and Tanu / International Journal of Management and Accounting, 3(2), 28-42, 2021

Table 3: Utilization of budget based on the annual plan in different areas

Question Measurement
Strongly Agree Neutral Disagree Strongly Total
agree disagree
Your office utilizes the approved budget based on 11 13 7 36 19 86
its plan (12%) (14%) (8%) (41%) (22%) (100%)
Your office has the practice of regular follow up on 14 18 9 30 15 86
its budget utilization and evaluation (16%) (20%) (9%) (34%) (18%) (100%)
Your office has adequate capacity to evaluate 14 17 4 31 20 86
budget with its main activities. (16%) (19%) (5%) (34%) (23%) (100%)
Your office faces budget shortage during the 43 27 2 10 4 86
budget year. (49%) (31%) (3%) (11% (6%) (100%)
Your office has strong budget control Mechanism. 15(16%) 18(21%) 8(9%) 28(32%) 16(18%) 86(100%)
There is underutilization of budget in your office. 12(13%) 12(14%) 10(11%) 32(35%) 19(22%) 86(100%)
The current budget utilization and control of your 12 13 12 26 23 86
office is sufficient. (14%) (15%) (13%) (29%) (27%) (100%)
All expenditures are sufficiently documented. 40(45%) 27(31%) 2(3%) 12(14%) 5(7%) 86(100%)

Fig 2: The main responsibilities of Town Municipality.

On top of this, successful budget utilization depends on and experience among the driving forces that fetch
the utilizing capability of the agencies concerned and it discrepancies in budget utilization, the experts clued
involves a great number of players than budget prepar- that the department does not arrange regular short-term
ation, and calls both for assuring that the signs given in training to improve the skill of budget personnel enga-
the budget are correctly transmitted, and for taking into ged in budget holders, the structure of budget profes-
account feedback from actual experience in implemen- sionals to stay in the department i.e. there is low benefit
ting the budget. package as they explained. The research started with
survey, followed by unstructured interviews and which
The above Fig 2 show us clearly there is existence of
in turn followed by revision of documents and reports.
discrepancies on budget utilization, especially budget
In this case weakness of one approach of data
users keep unutilized budget without being functional,
collection method is offset by the strength of other.
and almost all of the ten respondents disagree on pro-
This method would strengthen the validity of the
vision of budget utilization report of budget not pro-
results. Therefore, the audited budget utilization report
vided. Mechanism, the budget utilization status is not
provided by Town Municipality administration level
known. To sum up, the professionals mentioned on the
at different period is presented in Table 4 below.
open ended question there is lack of skilled Manpower
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Taye and Tanu / International Journal of Management and Accounting, 3(2), 28-42, 2021

Table 4: Audited budgetary revenue and expenditure reports of NBT Municipality finance office.
Ethiopian Fiscal Year Adjusted Budget Actual Expenditure Over(-)or under utilization of budget (+)
2006 23 460 000 23 7000 000 (+) 240 000
2007 26 334 000 26 589 000 (+) 255 000
2008 31 483 000 31 483 000 (+) 273 000
2009 37 300 000 40300 000 (+) 3000 000

2010 42 827 000 43 177 000 (+) 350 000

As prevailed on Table 4, the whole approved budget of health bureau; it is possible that to infer budget users
Municipality is set for both capital and recurrent budget have various levels of understandings during budget
expenditures. Under spent budget has huge amount in preparations and on top of these, plan and Budget Dep-
each year from the report. Relevant reports explained artment does not arrange short-term training to improve
that such underutilization arose from low capacity to the skill of budget personnel engaged in budget holders.
utilize approved budget. On the other hand, although To sum up, the researcher concluded that the causes for
respondents said to be appreciative for utilization of its underutilization of budget are mainly due to lack of co-
budget in the previous question they filled, under spen- ordinated effort in purchasing, lack of consistency and
ding seen from audited report of finance office budget delay in purchase processes, incapacitated budget staffs
department on the above table that ensure as there is in terms of skill and knowledge in each respective
low performance in the approved budget in each year. budget offices and lack of information by management
at each level of the health sector to evaluate the budget
As per some scholar stated that official budget may
utilization status which lead towards underutilization of
coexist with large amounts of off budget spending. In
budget.
general, the respondents forwarded some recommend-
dation on the overall utilization of budget in i.e. during The major interest of this research paper is to assess the
budget preparation; it is better to identify projects under NBT Municipality budget preparation and utilization of
construction, identify projects completed and which finance office weaknesses observed by budget holders,
needs retention budget and new projects planned to be and suggests possible recommendations to overcome
constructed, it is advisable to relate budget with the such problems (Hoque et al., 2020). Therefore, the foll-
plan which already targeted and doing accordingly. owing recommendations are suggested NBT Municip-
Moreover, it is preferable to fulfill human resources ality in budget preparation –
and avoid under budget utilization. In general, as it is
• The NBT Municipality should assign skilled pro-
observed in the analysis part composed of various app-
fessionals who have adequate knowledge on bud-
roach in budget preparation and utilization practices.
get at each level of respective budget office’s i.e.
CONCLUSION AND RECOMMENDATIONS: the right person should be assigned to the right
position and it is better to create conducive envi-
It is known that the study concentrates on budget pre-
ronment for budget expert to minimize high staff
paration and utilization of the budget users. For this
turnover.
reason, it has been seen relevant literatures review and
• Trainings should be arranged and delivered to
documents, and gathered primary data from seventeen
develop uniform skills among budget workers.
budget holders on their budget preparation and utili-
• The budget workers found at each level in should
zation tendencies in the health bureau and the resear-
NBT Municipality participate during budget pre-
cher concluded the following points based on the ana-
paration period.
lysis. There is inadequate and inexperienced manpower
that has been worsening results of plan and budget • The annual budget should be prepared according
preparations disparities; there is also lack of awareness to the plan that has been already targeted and the
of budget users about the role of plan and budget to the
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Taye and Tanu / International Journal of Management and Accounting, 3(2), 28-42, 2021

current market price of items should be consi- 4) Andrews, M., & Hill, H. (2003). "The Impact
dered. In budget utilization. of Traditional Budgeting Systems on the Effec-
• Responsibility and accountability should be given tiveness of Performance-Based Budgeting: A
to each level unit's for effective utilization of their Different Viewpoint on Recent Findings."
budgets. International Journal of Public Administration,
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Citation: Taye D, and Tanu K. (2021). Assessment of budget preparation, utilization and evaluation in the case
of Negelle Borena town municipality, Oromia region, Ethiopia, Int. J. Manag. Account. 3(2), 28-42.
https://doi.org/10.34104/ijma.021.028042

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