Abstract

Purpose: This study aims to highlight the concept of public budget to become acquainted with the notion of participation. We also try to clarify the role of social organizations in the general budget and Shed light on the role of the State in the disclosure and transparency of public funds.
 Methodology: Practically, the study depends on a questionnaire prepared statistically to analyze Financial Statements of the General Budget for three frequent years (2015, 2016, and 2017).
 Main Findings: The aftereffects of the monetary and measurable examination show that there is no straightforwardness and exposure by the legislature during its distribution of the general financial plan of the last and last records. In addition, incomprehensiveness of the financial plan by a proper measure of straightforwardness and divulgence, the Ministry of Finance reports incorporate information and disaggregated information on government consumption, open obligation, and how to cover inability.
 Application of Study: The best application of this research is to regulate and manage the government's economic resources and public budget, and how to spend and deal with them in appropriate ways in accordance with the regulations and instructions for providing services to the people.
 Novelty/Originality: The significance of the exploration exists in keeping up the job of individual and the general public and their degree of cooperation in the strategy-making process. In other words, the issue of the examination lies without the cooperation of residents and social associations in the arrangement and execution of the general financial plan.

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