Special Session 48: Mathematical Modeling and Optimization Techniques

Determinants of expenditure budget implementation in Ethipian Southern state public sector.

ABERA ELIAS
Andhra Univerisity
India
Co-Author(s):    Petti Permanandam
Abstract:
The aim of this study is to investigare factors that affect expenditure budget implementation in Southern state public sector. The study will employ both quantitative and qualutative approaches and conducts through explanatory research design. The study`s target population includes 1,341 directors and experts from 50 the state public sectors. Stratified, purpposive and simple random sampling techniques will be applied to choose the sample of 15 public sectors and 325 respondets for questionnaire. In addition, 15 key informants will be selected from Southern state`s Finance Bureau and used to cheek the reliability of collected data.SPSs version 26 was employed to process and analyze the collected data using descriptive and inferential statistics. According to this study, concurrently ,variables(Expenditure budget preparation and approval, Expenditure control, expenditure monitoring, human resource competency, legislative oversight and subsequent activities)all had a significant effect on the state public sector`s anual expenditure budget implementation. An adjusted R square values of 58.2 percent , indicates, the explanatory variables had statistically significant effect on the state public sector`s anual expenditure budget implementation. Exclusively human resource competency with probablity value of 0.056, greater than 0.005 had an insignificant effect on state public sector`s anual expenditure budget implementation. Finally, the researcher recommends that, the state government set quarterly expenditure budget targets for public sectors to avoid year-end spending accumulation