Program budgeting, performance, and its role in rationalizing public spending in Iraq after 2006

Abstract

Although public expenditures are a tool used by the state in managing public administration and satisfying public needs, it is one of the financial policy tools of any country, that is, through which the state intervenes in economic and social life, and through it the government’s performance is evaluated through studying and analyzing the structure of the public budget. It is also noted that public expenditures in Iraq after 2006 have taken increasing paths in preparing the operating budget until the present time, and to correct the imbalances in the sectors of the Iraqi economy, which depends on oil revenues in preparing the general budget and directing investment spending towards real development in accordance with its policy aimed at diversifying the Iraqi economy And work to the extent of benefit from resorting to following the budget programs and performance in Iraq.