Development of General Budget Preparation Methods in Governmental Units (An applied study in the bureau of the Presidency of Raparin University)

The aim of this research is to shed light on the concept and significance of balancing programs and performance as one of the modern methods of preparing the public budget، because this method has many advantages in improving planning، rationalization of expenditure، and control of public funds، and this modern method has been applied in many countries around the world and proven its success as a continuation.The countries of the world، by following the traditional method (items) in preparing the public budget، have led over the years to an increase in the volume of public expenditures without an actual need for this increase. The researchers applied a new method for preparing the general budget at Raparin University، and then compared the estimated expenditures according to the traditional budget (items) for the year 2021 prepared by the Directorate of Financial Affairs of the Raparin University Presidency Office and the estimated expenditures according to the budget of programs and performance The research has reached a set of conclusions، the most important of which is the use of the program and performance budgeting system، which leads to the optimal allocation of resources، increasing the efficiency and effectiveness of programs and activities، and using it to achieve the objectives related to each program and to achieve effective control over these programs by following up on the extent to which the programs achieve their predetermined goals.The research recommends the need to adhere to the principles، rules and practices that underpin the philosophy of the method of balancing programs and performance by all government departments in general and the research sample in particular، as this method leads to a state of creativity among government budget preparers and provides them with the best solutions، and then considers it a clear approach.Government units take strategic decisions.

The Effectiveness of Indicators of Financial Discipline in Strengthening the Exchange Rate, with a Special Reference to Iraq

Controlling public expenditures is one of the main objectives of the public budget. The public budget often suffers from a deficit, whether in developed or developing countries, because expenditures are usually greater than the revenues generated. This requires the existence of financial rules that are adhered to by the government, which in turn leads to discipline. Fiscal policy leads to a reduction in the obligations incumbent on the government. Adhering to the financial rules would correct the course of fiscal policy in Iraq, with the need to direct oil revenues in the years of financial abundance when global oil prices rise to sovereign funds similar to other rentier countries, which contributes to maintaining the stability of the exchange rate and reducing dependence on The Central Bank. It performs monetary sterilization operations to sterilize the negative effects resulting from the lack of fiscal policy discipline, which negatively affects the foreign currency reserves and depletes them. The main conclusion reached by the research is that there is a state of financial indiscipline that has negatively affected the Iraqi dinar exchange rate, and that the attempts of the Central Bank of Iraq have partially worked to reduce the negative effects of the expansionary financial policy, and the main recommendation of the research was to work to achieve more discipline in fiscal policy in order to reduce the state of economic instability and mitigate the monetary sterilization policy by The Central Bank and the accompanying depletion of hard currency

Financial Corrections on Public Procurement as a Corrective Mechanism for Protection of Public Budget Expenditure

The article aims to analyze financial corrections in public procurement as one of the main corrective mechanisms for protection of public budget expenditures. To achieve this goal, three tasks have been performed: 1) Preventive and corrective mechanisms for protection of public expenditures are presented; 2) The organization of the control mechanisms regarding the public procurements and the imposition of financial corrections in Bulgaria is revealed and 3) the contribution of two international organizations to the topic is outlined - the Organization for Economic Cooperation and Development and the World Bank. The research methods used are historical-logical analysis and content analysis. The result of the research is a critical analysis and summary, which complement the Bulgarian analytical literature in the field.

The Role of Transparency and Its Effect on the Preparation of the Public Budget in Iraq

Knowledge of the principles of disclosure and transparency in particular is an important contemporary topic of contemporary accounting in light of recent trends related to the provision of key data related to public finance. The research problem lies in the lack of transparency related to public finance and knowledge of its principles the quality. The researcher relied on the descriptive and analytical approach, which is optimum for this research, because it will help analyze, identify and extract the results. The research reached a number of results, the most important of which is the presence of a number of obstacles in the Iraqi environment, including the widespread corruption in the implementation of the budget.

Municipal Public Budget Planning with Sustainable and Human Development Goals Integrated in a Multi-Criteria Approach

Government planning has a relevant role in the human development of cities, and the local public sector acts on legal regulations and budget planning to reach high levels of sustainability and human development. However, there is a gap in local governments related to the integration of decision-making preferences considering sustainability and human development in their budget planning. This work explores how the preferences of decision-makers have been considered in published research found in high-impact journals, and how they have been used in practice or not, especially in the public budget planning for the improvement of the governance of municipalities and human quality of life. The methodology integrated a literature review (by Methodi Ordinatio) with a sorting procedure (by the ELECTRE-TRI method) to categorize the selected papers, considering the level of adherence to the theme and the most relevant contributions, and also a systematic procedure organized by lenses analysis, and Simos’ procedure to define the weights for these lenses. The results that were found can help scholars to access discussions about budget planning distribution, mainly considering the aspects related to sustainable and social goals. The research also helps local public managers to make evidence-based decisions developing the city and local governance.

How Can Energy Storage Catalyze the Electricity Policies of Gulf Cooperation Council Members? Issues and Options

Saudi Arabia and other Gulf Cooperation Council (GCC) members are working in parallel to reform their electricity markets and achieve ambitious renewable energy deployment goals. The motivation for this agenda is multifaceted, and increasing economic efficiency is one of several reasons for these efforts. By introducing markets in the power sector (i.e., liberalizing this sector), these countries aim to reduce the sector’s reliance on the public budget.

Relações de Poder e Interesses Institucionais em uma IES na Perspectiva de Execução do Orçamento Público (Power Relations and Institutional Interests in a Higher Education Institution from the Perspective of Public Budget Execution)

Esta pesquisa tem como objetivo verificar o papel do orçamento público em um contexto ambiental que envolve relações de poder e interesses institucionais. Esta pesquisa considerou o orçamento como um instrumento socioinstitucional. Foi desenvolvida a partir de fundamentos teóricos da perspectiva interpretativista, que percebe o orçamento como um fenômeno socialmente construído, com implicações diretas do poder institucional e da política social. Nessa perspectiva, o controle gerencial não apresenta uma função técnica racional direcionada e servida por operações internas da organização. Pesquisa qualitativa e explicativa, operacionalizada por meio de estudo de casos. A coleta dos dados envolveu entrevistas, análise documental e observação participante em uma instituição pública federal de ensino. Os resultados confirmam parcialmente que o processo orçamentário da instituição envolve relações de poder e interesse institucional. Dentre as evidências coletadas, não foi possível configurar o predomínio de interesses pessoais sobre os interesses coletivos.