Budget Preparation, Implementation and Control System in South West Shoa Zone Finance and Economic Cooperation Offices

This study aimed to assess budget preparation, implementation, and control system in southwest shoa zone finance and economic cooperation offices. Three Finance and Economic Cooperation Offices with total employees of 150 were purposely selected from 12 Finance and Economic Cooperation Offices in the Zone and are expected to represent all other offices, The lack of research, especially under southwest shoa zone finance and economic cooperation offices coupled by the sign of improper budget management has been a major motivation to carry out this study, Primary and secondary data are used to answer the research questions. The SPSS version 21 was used to analyze the data using descriptive statistics, including mean and standard deviation, the study findings indicated that budget preparation problems lead to budget implementation problems, gaps are observed in making regular follow up and commitment level of the management toward budget control is insufficient and its end up with providing feedback for the necessary corrective measures, the study concluded that to enhance the performance of the organization there must be properly integrated budget and plan and also properly implement and controlling the budget through encouraging the internal controls and audit performance of the approved budget. Then, the researcher recommends that South West Shoa Zone Finance and Economic Cooperation Offices and other public sector organizations should understand the significant contribution of the budget preparation, implementation, monitoring and control, and participation in their budgetary process in the public sector offices and should improve their budgetary control system based on the regular evaluation of budget preparation, implementation, and strong controlling mechanism.