| Abstract: | The study assessed budget implementation and controlling practice in the case of oromia regain sululta woreda The study was descriptive in nature in order to examine the status, practice and problems by using mixed research approaches. To achieve the objective of the study data was collected from employee of the organization using close ended and mixed items questionnaire and unstructured interview as well as data from annual reports and manual of the organization. The target sample respondents include only 60(managers, supervisors, coordinators and finance staffs) of oromia regian sululta woreda .Data were presented into table, graphs, and charts both percentage and slandered diversion research techniques were used during analyzing the data. Accordingly, the result of the study revealed that budget implementation and controlling system of the organization is affected through several factors such as, lack of lower level management participation on budget preparation of the bureau time delay in the approved budget, underutilization of the estimated budget, time delay in reporting budget variance, lack of higher officials monitoring and evaluation system. Overall, the results of the standard diversion analysis revealed that all of the identified determinant factors positively and significantly standard diversion with the organization budget implementation and controlling system. Based on the findings the study is recommended, that, it is better to participate lower level organizational management in preparations of the organization budget and communicate strategic plan for all, to avoid underutilization of budget in the organization, it is better to see the previous years’ experience. |
