Abstract
The study focused on assessment of the factors affecting budget allocation to health sector, Survey of selected woredas in east wollega zone. Surveys of budget officials, interview with finance managers and documentary analysis used. The data was analyzed through us of SPS. The results reveal that, the factors affecting budget allocation to health sector are; number of: beneficiaries, Health centers, Clinics, Health posts, health college, staff by profession, and for Administrative and general service. But the variables are not supported by formula rather the budget allocated by budget official’s judgment based on budget amount available. Based on the finding, it is recommended that the woredas should implementation all factors in the allocation process practically, use these factors with methods, allow woredas to share experience to each other, provide training for staff periodically. Keywords: Budget officials, Budget allocation, Factors, Health Sector, Woredas DOI : 10.7176/RJFA/10-9-04 Publication date :May 31 st 2019
Highlights
Modern budgeting systems were developed in the late 19th and early 20th centuries as a means of exerting legislative control over budget allocation decisions by the executive
Description of Demographic Characteristics of Respondents The selected sample size of this study was 70 employees for whom the questionnaires distributed in the six sample woredas and Nekemte city found in East wollega zone
; 60%, 25%, 15% of the respondents have been serving as Budgeting & Planning, Sectors budget officials and Monitoring & Evaluation respectively
Summary
Modern budgeting systems were developed in the late 19th and early 20th centuries as a means of exerting legislative control over budget allocation decisions by the executive. This was achieved by dividing responsibility for and authority over the budget allocation process between institutions whose competencies and relations were defined in law, supplemented by exhaustive rules and procedures. Budgets are prepared at the Federal, regional, Woredas and urban administrations levels based on government policies and priorities. In Oromia Before the state setting decentralization all administrative, financial and technical accountability were structured with in the sector vertically i.e. Sector Finance to Woreda Sector Office to Zonal Sector Department to Regional Sector Bureau. In the new system, all power of management has shifted to the woreda council, and sectoral bureaus retain authority in technical aspects only
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