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The traditional role of the budget in the growing problem of financial and administrative corruption in IraqAn Empirical Study on the presidency of the health budget and Wasit for the year 2010 | ||
| Al Kut Journal of Economics Administrative Sciences | ||
| Article 1, Volume 0, Issue 10, 2018, Pages 137-169 | ||
| Author | ||
| D.r.satar gaber kilawe | ||
| Abstract | ||
| Abstract The Items budget or traditional budget is the oldest budgets which used by the governments and it's still using at the present time, beginning use it back to accounts of Ottoman Empire that distinguished as facility and simplicity in the preparation, presentation, implementation, and oversight on it. The budget is natural tool in hand of the legislative authority to achieve the censorship on public spending, and getting on revenues according to budget estimates, also including revenues data which the government obtains them to face the expenses whether was taxes, fees, or profits of public sector. local loans or foreign loans. Then the budget is digital translation of program and plan government for the next year to what it will spend on the one hand, and what it will get from the different sources on the other hand. And the budget is very necessary for all the countries because they must to put estimated financial plan for the next that reflects take over the state for them by provision of services for community. When practical application of the plan will compare the achievement with the planned. Then for getting best performance have to determine the deviations and put the suitable solutions to treat them, and realize the targets that executive authority attempts to implement them by the financial plan which decided it the legislative authority, The public budget is tool of the censorship tools that legislation authority exercises it against executive authority. And this tool that we are talking about it have to define sort it, because there are many sorts of them which applied in the world, and for all one of them there are positives and negatives, and the first type that applied in the world called "traditional budget" or "Items budget" which applying in Iraq and many other countries. This research includes type of budgets that based on important question " Is application of traditional budget lead to fight against financial and administrative corruption?". The researcher have viewpoint about this kind of budgets, he believes this kind will lead to aggravate problem of financial and administrative corruption, and he offers one case is represented for the public budget of The General Health Directorate in Wasit Province. He proved this sort of budgets lead to aggravation of the FMC. This research consist of four chapters, three of them for theoretical side, and the fourth for practical side. And the researcher concluded collection of recommendations and conclusions whose serve the researchers and community. | ||
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