This book concerned with factors considered in allocating budget from regional government to woredas through zone in Ethiopia; particularly in Oromia region. this study can give an enormous contribution towards extended research in area of budget allocation. The study can give direction to the woredas finance and economic development office about the main factors considered in the budget allocation. In addition to this the investigator believes that this study may serve as a stepping stone for other researchers to undergo further research on the subject and will serve as reference material for those who are interested in the area.