Abstract
This study aims to identify the basic components necessary to implement the programs budget and performance of the Iraqi government units and contribute to the development, by providing a model proposal for the implementation of the programs budget and performance in Najaf Municipality Directorate, where municipal districts play an important and vital role in the community, and because the programs and performance budget It has been applied in many countries of the world and proved to be successful, and it has many advantages and pluses, it was necessary to make use of them through their application to the Directorate of the municipality's budget Najaf al-Ashraf in order to be a model to be applied to the rest of the units of government in Iraq. The researchers chose Najaf Municipality Directorate, as they follow the traditional estimate in the budget allocations for the coming year, and the possibility of application programs and budget performance in that department. Among the most important findings and recommendations that have been reached :First: Conclusions1. The general budget of the state in Iraq preparation process carried on according to budget items style (Traditional), under which are monitored government units in they do not exceed the allocations set for them and to be disbursed in the intended purposes, without pay attention to assess the achievement of the goals disbursed Appropriations for it, and it could be argued that the method adopted for preparing the budget in Iraq aims to achieve financial control only.2. The government accounting system in Iraq based on the application of the traditional method in the preparation of the budget, and the application of the cash basis in the accounting measurement, does not provide the information, financial and administrative data that help government units to carry out its tasks and achieve their goals, so the system needs to be developed.3. The budget programs and performance lead to the rationalization and the pressure of public expenditure through careful planning of the costs for each activity and then estimate the program costs and therefore the estimated costs will be fairly close to the actual costs which leads to the reduction of wasteful of public resources.Second: Recommendations1. the need to shift from the traditional method in the preparation of the general budget to balance style and performance programs in the Iraqi government units because they provide decision-makers with information and financial and administrative data, which help government units to carry out the tasks entrusted to it and achieve their goals. As well as the need to adopt an Iraqi Finance Ministry style programs and budget performance in the preparation of the state budget for being based on scientific grounds and estimates in the preparation process leading to rationalize spending and reduce waste in public resources.2. the need to shift from the cash basis used for the budget items to the accrual basis, which is a software application performance and budget requirements.3. Develop performance indicators for each activity of the program activities in order to measure the efficiency, effectiveness and quality in program performance and thus unity government as a whole and thus be control.
