Search Results for performance-budgeting
Abstract
This paper examines the potential transition from traditional budgeting to performance budgeting (PB) in Iraq, with a focus on the Government Program (GP). It explores the historical underpinnings of budgetary practices in Iraq, critiques the limitations of traditional budgeting, and delineates the potential of GP as a catalyst for the implementation of performance budgeting. The study utilizes a qualitative approach, analyzing policy documents and drawing parallels with global trends and empirical studies to assess the adaptability of performance budgeting in the Iraqi context. The findings suggest that GP embodies the foundational elements of performance budgeting. The study concludes with strategic recommendations for successful performance budgeting implementation in Iraq.
Abstract
The research aims to clarify the mechanism for implementing the program and performance budget and its importance as a modern tool for financial reform by adopting the descriptive approach and the case study approach by reviewing the Egyptian experience in implementing this type of budget, in addition to designing a proposed model for implementing the program and performance budget in three ministries (Electricity, Construction and Housing, and Health) in line with the Iraqi national strategic objectives. The research showed that the success of the Egyptian experience in implementing this budget requires a clear institutional structure, integration between planning, financing, and implementation, and the availability of advanced information systems. The research also showed that ministries such as Health, Electricity, and Construction and Housing have appropriate capabilities for the gradual implementation of the program and performance budget, especially with the presence of projects that can be evaluated and performance monitored. This requires an explicit legal and legislative framework that requires the adoption of the program and performance budget, which is considered one of the fundamental obstacles facing implementation in Iraq.