According i to i Getachew i (2006) i conducted i a i study i on i the i analysis i of i medium-term i expenditure i planning i and i budget i allocation i in i Ethiopia i stated i that, i even i though i there i have i been i several i attempts i to i address i the i weaknesses i of i the i Ethiopian i budgetary i system i and i try i to i resolve i conflict i between i annual i budget i perspectives i with i medium-term i planning i horizons, i successful i modern i budgeting i system i remains i a i continuous i problem i of i the i country. i In i addition, i Getachew i explained i that, i the i main i problems i of i the i Ethiopian i budget i process i systems i were: i i lack i of i proper i medium-term i perspective; i lack i of i properly i integration i of i capital i and i recurrent i budget; i the i head i of i public i bodies i did i not i give i much i attention i for i preparation i of i budget; i budget i doesn't i give i incentives i for i efficiency; i i during i budget i utilization i performance i measures i is i not i applied; i the i relationship i between i budget i and i macro-economic i policy i framework i is i insufficient; i i preparation i of i budget i based i on i unreliable i data i and i estimation; i the i budget i system i was i ineffective i to i ensure i financial i accountability; i and i involvement i of i stakeholder i and i political i commitment i in i the i budget i process i are i limited. 2. Structure i of i Public i Expenditure i and i Public i Revenue, i and i Means i of i Financing i Fiscal i Deficit i Budget i structures i are i formats i that i organize i budget i data. i Budget i data i could i be i classified i in i different i ways i and i for i different i purposes. i In i the i early i days, i for i instance, i budget i classification i focused i on i providing i a i better i understanding i of i the i intentions i and i purposes i of i government i for i which i funds i were i planned i and i to i be i spent. i Later i on, i the i budget i structures i started i to i be i influenced i largely i by i the i issue i of i accountability. i That i is i in i addition i to i providing i information i on i what i the i government i proposed i to i do, i the i budget i structures i indicate i the i full i responsibility i of i the i spending i agency. i To i this i end i the i budget i heads i or i nomenclatures i the i full i responsibility i of i the i spending i agency. i The i public i budget i structure i establishes i the i formats i for i which i budget i information i is i organized i and i allocated i for i a i variety i of i purposes. i Not i only i the i public i interest i will i be i expressed, i but i the 6
i responsibility i of i the i executive i will i be i evident i in i these i formats i as i well.
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