Assessment of Government Expenditure Management Practices: The Case of Oromia Police College, Oromia, Ethiopia

Abstract

The purpose of this study was to assess government expenditure management practice at Oromia Police College Procurement Finance and Property Management. Descriptive research method was employed to assess and describe assessment of government expenditure management practice in broad’s importance. Primary data were collected by means of survey questionnaires from Oromia Police College (employees) police officers. Interviews were also conducted with police top management and Oromia Police employers Procurement Finance and Property Management. Focus group was discussion conducted with Oromia Police College Procurement Finance and Property Management employee and who were presently police costumes. In some developing countries a weak expenditure management process that have room for a magnified request, the spending is likely to be for less priority. In these circumstances, the best reaction would be to improve expenditure budget preparation. Since expenditure management is easy at budget preparation than later during the execution of the budget or this nonfiction discussed government expenditure management and practices in Oromia Police College. The problems and controversial issue related to government expenditure management and practices are reflected in the budget preparation, approval, execution, and audit phase of expenditure management practices. Therefore, the result of this study showed that there is a problem of linking the work plan with expenditure budget preparation. It is also revealed that purchasing of goods and services is not based on the annual action plan by organization. In other word, this indicated that there is a problem of budget preparation and execution. On the other hand, In relation to budget approval, the result of this study showed that Oromia Police College has effective systems of check and balance on government expenditure. The assessment was also undertaken to check auditor’s satisfaction in relation to the support they get to conduct their task. The assessment result indicated that auditors have a problem of motivation with the financial and material support to carry out audit work to achieve their objectives. Thus, the study suggested that the program budgeting system introduced by the Oromia Regional Bureau of Finance and Economic Cooperation and Ministry of Finance and Economic Cooperation needs to be strongly considered to link the expenditure with the plan and implementation strategies.