Abstract:
This study aimed at investigating Challenges of advancement payment practices on Universal road access
in the case Jimma Zone finance and economic development. The study was adopting a cross-sectional
descriptive survey research design since it focuses at one point in time. Both quantitative and qualitative
approaches were employed in the study. In order to get relevant information from the study population,
adequate samplings were selected by using various techniques. Accordingly, Jimma zone was selected
purposively among the 18 zones of oromia government of regional state. Then, from total of 23 districts
(Woredas) in Jimma zone, 23(100%)Woreda and from the total 184,target populations 160(87%)
respondents participated in the study were selected by using census (all respondents) method
A closed ended questionnaire in the form of a 5-point Likert scale and some nominal scale (yes and no
questions) were used to collect the data. The data were analyzed using descriptive statistics (percentage,
mean and standard deviation) and a document was analyzed qualitatively. The findings the study include
lack of knowledge on practical aspects of advancement payment, lack of adequate advancement payment
practices, low knowledge of finance offices circulate and measure the receivable report, lack of training
was delivering to develop uniform skills among budget workers, lack of accountability and transparency
about budget utilization and receivable management, inability of officers’ to continuously announces the
budget utilized on time for the budget users. In addition to, lack of clear objectives, lack of competent
project management, lack of close financial control, low comprehensive quality control
procedure, lack of well-coordinated and motivated team and poor contractual documentation
were the major challenges of the study. Finally, it is recommended that, It would be better initiate
cultures of budget timely with regard to universal road access projects, strong regular follow-up on
reducing universal road access receivables, presenting timely, explanatory, and complete budget utilized
report, executive’s budget or any supporting budget documentation present expenditures for individual
programs for the budget year, it would be better to aware budget users about techniques of reducing
receivables related problems, It is better to create environments of intra-zonal and inter-Zonal experience
sharing with other equivalent finance offices. Finally, the researcher believes that this study could be
taken as good start in the area of reorganizing and restructuring receivable management and budget
practices on universal road access projects
