The role of supervision and control in reducing factors affecting the implementation of investment projects Applied study at Al - Muthanna University

	The role of supervision and control in reducing factors affecting the implementation of investment projects Applied study at Al - Muthanna University
Muthanna Journal of Administrative and Economic Sciences
Article 1, Volume 8, Issue 2, 2018, Pages 83-98
Abstract
The capital budgeting have a great importance in the service units, which requires more efforts for the purpose of preparing and implementing because the planning did not stop the development of the plan, but includes follow-up implementation of one of them linked to the other as the planning and preparation are the first of this series of procedures for the development of the capital budgeting .The Ministry of Planning in Iraq is responsible for the preparation of preparing these budgets after unifying the proposed projects from the ministries and departments that are not associated with the ministry to study them and determine the material and human potential, However, the reality of the situation shows us a lot of projects were not at the required level, which is stalled and slow. Therefore, the problem of research lies in the need to activate the role of the various regulatory bodies for the purpose of supervising and supervising the investment projects and determining the reasons that led to the low implementation of the investment projects. The research aims to know the supervisory bodies that supervise and control the investment projects and activate the role of these devices for the purpose of reducing of the factors affecting the poor implementation of investment projects, The most important conclusions are the existence of some companies did not implement the projects referred to them despite the expiration of the period necessary for the implementation of the contract because of the lack of efficiency materially and technically without taking legal action deterrent to them or are the recommendations is the responsible authorities at the University to take legal action against the companies lagging in the implementation of the projects referred to it and the withdrawal of the work thereof and the request of the Iraqi Ministry of Planning to be included in the black list
Keywords
The capital budgeting have a great importance in the service units; which requires more efforts for the purpose of preparing and implementing because the planning did not stop the development of the plan; but includes follow; up implementation of one of them linked to the other as the planning and preparation are the first of this series of procedures for the development of the capital budgeting

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