Budget Process in Ethiopia : Budget Process In Ethiopia: the case of Kobbo Woreda

Budget Process is a powerful tool in Public finance management for allocating scarce resources to different programs of the State. it is where some of the most important political decisions and activities are made during the year. The process involves consultations and negotiations between the council and various relevant parties. The problems and controversial issue related to Government budgeting are reflected in the preparation, approval, execution, and Audit phase of Budget cycle. A full understanding of the budget planning and preparation system is essential. Since it is much easier to control government expenditures at the" upstream" point of budget preparation than later during the execution of the budget.Regarding budget approval there was problem of skilled manpower capacity that can analyze, influence priority setting and debate during budget process. On the other hand the critical constraints to budget execution, was procurement. Audit was also not effective and efficient. this material can benefit for researchers as well as practitioners of every sector.