Factors Affecting on Budget Utilization in Bahirdar City Administration Health Department, Ethiopia

Abstract

The objective of this study was to investigate factors affecting budget utilization in case of Bahirdar City Administration Health Department. To achieve the objectives the researcher was adopted the mixed research approach. The study focused total count of all target population in the study area or census method used both quantitative and qualitative data, and it was collected through questionnaires of a total of 148 respondents. The Primary data was collected using closed ended questionnaires and prepared in the form of likert scale type by constructing into five-point scale. Independent variables are recoded in to three categories. To test the four research hypotheses which were closely associated with the research objectives, the research was used by Ordinal logistic regression model. The data was analyzed by using both descriptive and inferential statistics. The study found that the four independent variables (management support, organizational work culture, employee’s related factor and monitoring & evaluation) all have significant effects on budget utilization. Based on the findings, the study concluded that management support, organizational work culture, employee’s related factor and monitoring & evaluation significantly affects the budget utilization. The study recommended that budget utilization should be improved, give special attention to better budget plan forecasting and focus on performance of government budget.

Keywords:Budget Utilization, Organizational Work Culture, Employee’s Attitude, Management Support, Monitoring & Evaluation, Health Department and Budget Performance.

DOI: 10.7176/PPAR/9-8-04

Publication date: August 31^st 2019