Abstract:
The key objective of the study is to examine the factors affecting budget utilization in the case of
Gondar city finance office and six sub-cities finance offices. The study used a sequential explanatory
research design. The targeted population of the study was all employees in the Gondar city finance
office and six sub-cities finance offices that are currently working in the office and are directly
involved with budget activities. The researcher would use self-administered questionnaires and
semi-structured interviews. The primary data were analyzed using SPSS (statistical package for
social science) V. 20. Descriptive and multiple regressions applications would be used to analyses
the collected data. The result of the descriptive statistics showed that budget utilization was
moderately evaluated in the finance offices. The regression analysis of the study revealed that
budget utilization was explained by 88.1% of the overall independent variables. The beta coefficient
result of independent factors showed that except for the inflation, the four independent variables
positively and significantly affect budget utilization in Gondar city's main finance office and six sub
cities' finance offices. Therefore, it is recommended that the offices and government bodies should
focus on amending policies, encouraging staff, and providing training, especially in information
technology and auditable documents.
