Share
تقويم الاداء المالي لمجلس محافظة البصرة لعام 2013 وفقا للموازنة ونسب الانجاز == Evaluating The Financial Performance of The Basra Governorate Council For 2013 In Accordance With The Budget And The Percentage of Completion
Author name:
رعد شمخي جابر الحمداني
Supervisor name:
احسان جبر عاشور
General topic:
Administration and Economics
Specific topic:
Local Administration
Degree:
Higher Diploma
University:
University of Baghdad - Faculty Of Administration And Economics
Language:
Arabic
University location:
Baghdad
First pages:
07T3652 - p.pdf
Abstract:
ان مشكلة البحث تقوم على التذبذب في نسب تنفيذ الموازنة المالية لمجلس المحافظة بالنسبة للحسابات الرئيسة للمصروفات، وعدم دقة المجلس في وضع المبالغ التخمينية للايرادات المتوقع تحصيلها والمصروفات اللازمة الى تدهور في اداء بعض المهام التي يقوم بها مجلس المحافظ | The problem of the research is based on the fluctuation in the rates of implementation of the financial budget of the provincial council for the accounts of the major expenses, and not to the Council accuracy in setting the amounts of speculative revenue expected to be collected and expenses needed to deterioration in the performance of some of the functions carried out by the Provincial Council and events stagger clear in the financial performance. Thus was born the actual need for a need for a financial assessment as an important tool to detect deviations occurring and to propose appropriate solutions.The research hypothesis is that the use of the budget as an instrument of control helps in assessing the financial performance of the provincial council would contribute to providing services and doing business entrusted to him best.The most significant findings include : - 1_ Volatility in rates during the implementation of the budget in 2012 for accounts where the major expenses rose in the accounts of ( intermediate goods , supplies services , maintenance of assets , non - financial assets ) fell in the accounts of ( compensation of employees, other expenses )2_ Low amounts of revenue within the operating budget of the Council over the past two ( 2012.2013 ) reaching ( 65,888,905.118414677 ) dinars respectively compared by disbursements because of the Council 's reliance on revenue achieved outside the operating budget and of the fees imposed on imported and exported goods as a result of private decisions issued by the Council as the highest legislative authority in the province.3_ Not funded by the Ministry of Finance of the provincial council of all the amounts allocated to it during the year 2012 , reaching the proportion of funding (64% ), while the Ministry of Finance to compensate teams Council funding through 2013 as the percentage of funding ( 127% ).The main recommendations include : - 1_ We recommend to exercise precision when preparing the budget for revenues and expenses to get to the implementation of the best ratios2_ Coordination with the Ministry of Finance on the need for the need to finance the provincial council of all the amounts allocated to it for the purpose of implementation of all expenses3_ address the Ministry of Finance and the emphasis on the need to increase supplies allocated to the accounts of the amounts of goods and services and maintenance expenses and other assets, which will help the provincial council on the performance of his duties
