MONITORING AND EVALUATING OF THE PERFORMANCE OF GOVERNMENT HEALTH UNITS BY ADOPTING THE PROGRAMS AND PERFORMANCE BUDGETING: A CASE STUDY

Abstract

The purpose of the current research is to focus on the concept and significance of programs and performance budgeting as one of the contemporary approaches to creating the general budget, since this approach has numerous benefits when it comes to monitoring and evaluating performance. This modern method has been applied in many countries of the world and has proven successful. The countries of the world continue to follow the traditional method (budget items) in preparing the general budget. Therefore, the program and performance budgeting was adopted and applied in the Basra Health Department / the third governorate sector which is the research sample. One of the most essential results reached from this research is the need for the programs and performance budgeting as a tool of monitoring to compare between financial allocation and actual expenditure. Deviations from the set plan were discovered and these deviations were addressed. Moreover, it is necessary to pay attention to performance indicators as an indicator for measuring the objectives of the success of the unit with high efficiency and effectiveness or not.