Abstract

The study aimed to Achieve the integration of the steps of preparing the budget of the programs and performance in the Iraqi environment through the development of a method to achieve this integration and to indicate the contribution that can be achieved in improving the work of the government departments in Iraq in order to achieve transparency and accountability of revenues and expenditures that translate the objectives of government activity.The study concluded that the use of the program and performance balance system leads to the optimal allocation of resources and increase the efficiency and effectiveness of programs and activities. The program and performance budget also contributes to the control mechanisms and responsibility for deviations, Evaluation of results and effects and to determine the extent of response to planned programs and achieve their objectives. The traditional budgets to link revenues and expenses to the centers of responsibility to achieve the appropriate framework to achieve effective control over performance.