March 19, 2025 Thesis Open Access

SHUMAGADISAWAYESA

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  <identifier identifierType="DOI">10.20372/nadre:5795</identifier>
  <creators>
    <creator>
      <creatorName>SHUMAGADISAWAYESA</creatorName>
      <affiliation>Dambi Dollo University</affiliation>
    </creator>
  </creators>
  <titles>
    <title>DETERMINANTSOFBUDGETUTILIZATION  EFFECTIVENESS: THE CASEOFDAMBIDOLLOTOWN  MUNICIPALITY</title>
  </titles>
  <publisher>Zenodo</publisher>
  <publicationYear>2025</publicationYear>
  <dates>
    <date dateType="Issued">2025-03-19</date>
  </dates>
  <resourceType resourceTypeGeneral="Text">Thesis</resourceType>
  <alternateIdentifiers>
    <alternateIdentifier alternateIdentifierType="url">https://nadre.ethernet.edu.et/record/5795</alternateIdentifier>
  </alternateIdentifiers>
  <relatedIdentifiers>
    <relatedIdentifier relatedIdentifierType="DOI" relationType="IsVersionOf">10.20372/nadre:5794</relatedIdentifier>
  </relatedIdentifiers>
  <rightsList>
    <rights rightsURI="http://www.opendefinition.org/licenses/odc-by">Open Data Commons Attribution License</rights>
    <rights rightsURI="info:eu-repo/semantics/openAccess">Open Access</rights>
  </rightsList>
  <descriptions>
    <description descriptionType="Abstract">&lt;p&gt;The aim of this study is to assess determinants of budget utilization effectiveness: the case of Dambi Dollo Town Municipality. Allocating more money by itself does not necessarily produce results, it is crucial to ensure that resources throughout the system are used more efficiently. The researcher used descriptive and explanatory types of research design and both primary and secondary data collection technique. Primary data were collected from finance employees and officers, planning office experts and internal auditors, directors and administrator by open ended and closed ended questionnaires. Secondary data was collected from the IBEX database of Dambi Dollo Town Municipality for the past twelve years (2013-2024). The target populations of this study were 70 employees of Dambi Dollo Town Municipality. The researcher used census sampling technique because census is a process of collecting data by distributing questionnaire to all population in the study area. In addition, descriptive and inferential statistical tools such as mean, percentage, frequency, correlation and regressions were used to analyze the collected data from questionnaires. This study result indicated that lack of adequate data, lack of transparency, lack of clear criteria, lack of accountability, frequency of requested additional budget, strict procurement procedure, strict finance procedure, employee turnover, planning gaps, lack of adequate training for staff are challenges to allocate and utilize budget very well. On the other hand, decentralization of finance office, automation and monitoring &amp;amp; evaluation system are the strength of Dambi Dollo Town Municipality with respect to budget utilization. Therefore, the awareness of budget users, tax collection capacity, structural factor, Inflation rate and diverting fund form planned activities to unplanned activities are the major determinants of budget utilization in Dambi Dollo Town Municipality. 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. Recommendations for improving budget utilization include enhancing monitoring and evaluation practices, addressing structural problems, improving employee skills, and decentralizing budget processes. These findings aim to provide insights for policymakers to enhance budgetary efficiency and contribute to socio-economic development in the region&lt;/p&gt;</description>
  </descriptions>
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