دور استراتيجية الموازنة في الاداء الحكومي (دراسة حالة في وزارة الموارد المائية)

Abstract

He research aims to clarify the general strategy budget roles  in government performance, as it is one of the most important steps pursued by the public financial policy. To achieve the research objectives, the Ministry of water Resources was studied as a case through analyzing the general budget data for the period from 2009 to 2018.  A set of conclusions and recommendation was reached, the most prominent one is a number of lagging projects which was the presence at the Ministry of Water Resources, despite of the ministry’s general strategy, the main reason for that is that the ministry depending on programs budget which related to un accurate of expenditures, revenues estimation, and other technical reasons, as well as the lack of funding for the ministry in the financial allocations prescribed in general budget, especially for the years 2014-2017 due to the significant drop of oil prices, which led to delays and lag in projects completion and some of them stopped working which in need to work with the modern budget system such as budget programs and performance in the investment budget to ensure their implementation within the plan, and expand investment spending as well as contribute to improving the performance of the government, which reflects positively on the level of services.