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Budget, General Budget

The general budget of state is the main agent in of investigation general achievement which legislative power uses it for conclusion efficient supplies alike in legislative or executive or regulative during to see to inputs and outputs of budget to supply social and economic environment, and it became important during to need the different governments with its political systems contrary of running the rule and developing the society of all economic fields, therefor this file includes numbers to Implementation submit objectives that planned beforehand include the period of time . The definition of the general budget of state in the fiscal laws of different countries can be as fallowing: The S.A. law defines a budget as (a check which is estimated expenses next year and its revenues according the limited laws through introducing and suggestions of taxes that offers of it). Russian law defines budget as (a chief financial plan to create the general central box of country and it is used by monetary resources of the united Russian French law defines a budget as (a prophetic file and affirmation of revenues and expenses annually of the state or the types of services which it’s the same laws and law systems). The source general accounting of Iraqi law in term of the article (second) as (schedules which includes revenues and expenses of one monetary year affirms in the balance law). The basic financial law of the state in Syria, according the next article: The basic financial plan annually to implementation economic plan and that completes this plan and equal of its general framework and detail). The guide of governmental accounting issued by N. regional association is handed by in Beirut in 1969 is definitely the general budget: Budget is an operation annual focuses on the planning, coordination and watching using the money to complete wanted objectives worthily. It is the basis of choosing decision in a way that employees can able to do it of all managing levels with the planning and execution of programs in planning a way to get the best results during distribution and using the most effectively of current materials. The budget definitions shares with two important things are: Evaluation: When the general budget includes an estimate of the amount of public revenues that are likely to be obtained from various sources of revenue also includes an estimate of the amount of public expenditures are projected spending amounts permission has already been implementation and may not Authentication: it is the agreed legislative power which the government introduced to the project of general budget from assuming to expenses that believing of the next period as it every year, and after the legislative power agreed to the general budget project this is becoming legally, and note that the legislative power gives approval to revenues and general expenses together, but the meaning of general revenues is different from the Authentication for revenues means must take it according to the law and there is no before the government another choose to get it, but to the general expenses are given the right to the power to spend the same limited amounts or less of it or till cancel some of it, and last, the general budget in financial status is as evaluation and permission while there is an evaluation or order in socialist countries, whereas general budget is apart from full financial planning that it is necessity plan in execution.

Budget Concept

It can be limited to the basic concepts of the budget, according to the definitions as the following: The Budget is Financial Plan: The budget is planned will view the governmental requirements with limited period in the future normally a year and this is balance relationship between the assumed expenses and actual revenues. Budget is Legislative Work: Budget is equipment makes the legislative power to impose its control on the executive power and that budget is ordered by the same ways and figure procedures by giving laws and including law rules that they presents in total full program to manage the affairs of state, activities and effects which they are executed. Budget is a low as a figure because it is pass of all the procedures which they are necessary to legislate the law and they are including rules not different from the law rules in any figure from the others , and these rules contain the evaluated schedules of expenses not them out from the concept of law orders and insurance of the adjective of the law budget , that most of the constitutions firm of it and branches legislations from them of the necessary to make building and rules of general budget and they are, tube framework of budget, the ways of preparation of budget and approval of them, powers and specialties to execute budget, the date of introducing of the project budget to the legislative power and the date of approval them, the date of start the financial annual and deadline, and ways and specialties of control to complete budget. Budget is Counting Procedure: The counting governmental system is reflexive to system and classifications budget which it shows the figure budget in the figure execution express of it as numbers of really accounts that they are expensed, and really revenues that they are earn in a financial annual which it is a year of budget therefor, there is a relationship relevant and objective between the classifications of the budget ( the schedules of details) analyses of these classifications and schedules that they refer to specialties dependences to agreement and result and the counting framework of the budget. The Budget is Political Work: The budget is a political work expresses to directions and activities government in every fields therefor it is a political program in addition to the financial program, whereas it includes funding the government in different fields, be it in education, society and military as in diplomatic representation, elections and political organizations which they agree with the government in thoughtful and work, and budget raises discussions on formal and popular range. The Budget is Managerial Work: Budget is as work of administration be it in figure or object ,but it organizes the work of executive power to achieve the general of revenues and expenses during limited period , and it represents group of managerial rules which it organizes the relationship and authorities between different levels of administration , and this concept focuses on the special side on framework of budget and concept of doing and ways of this measurement, special reports of information of doing of work, limited the unity of work so presentation the role of the budget is playing in supported the manager to control his managerial unit. The Economic Entrance in Budget: The studies of budget appeared in field of reality economic in planning , limited and spending revenues according to different needs and general objectives, budget became in the modern thoughtful the one braches of studies planning of national economic, as it is became including the financial political and what it includes the revenues and taxes political and organize general lends to direction for expenses, as it is the way for losing the dilation and depression and achieve of action of economic and the procedure of charging repeated or decrease it. Budget is Social Work: The social adjective of budget comes from employed it in supplied of social and educated procedures that interest residents, and it contains assumes of general expenses in the fields of general health, education, cultural affairs and others. Assume Adjective of Budget: Budget is a check assumes of it expenses of state and revenues that will earn exactly during period above. Therefor the general budget of information which its contain is as expected, what the state will make expenses and what it will get from revenues by executive power during the next period where the executive power will control limiting this believing before offer it to the legislative power (parliament) for approval and permission it.

Objectives Of The General Budget Of State

The importance of the general budget of state includes input the financial politics of country to the next of a year financial and limited the governmental expenses for the next financial year and impose financial and law control of executes it and can be summarized the importance of objectives that Balance must be achieved. As in the following.

· Planning Objectives

Limit the needs of governmental apparatus during the next period, organize, preparation of earnings and expenses, general money by organized way represent it the studied and justified, authorities, but not just separated a scattered numbers spend the general money without reserve the limited objective, put plans and programs for using from the general money in executing developmental projects and society by authority’s technical devices in those fields, the administration of general money not to increase above assumes managerial expenses from others like producing expenses or those which Implementation general benefit and comes to the citizen that it makes for less the differences between levels, and connected and coordinated between budget as secret program and between the plans of economic and social development and put the time program to execute.

· Control Objectives

Measure and follows for really doing to all governmental sections and put the guide plans for developing its behavior especially that it makes execution budget, anti-managerial and financial corruption for simplifying the doing limitation, questions, counting and continuous benefit for expenses of general money and sue to expense of them according to limited of them, investigation and insurance of necessary of follow rules, financial laws, managerial instructions and governmental procedures which relative to expenses operating.

· Behavioral Objectives

Encourage to the spend of the spirit of resourcefulness and invention, achievement between the objectives of person and the objectives of unity between special advantageous and general advantageous, increasing the effectiveness of connecting between the different managerial levels especial in communication from bottom to top, increasing exchanging confidence between the chiefs and subjects and give the workers to contribute to the preparation of the budget, put objectives and standard acceptably from their side and not impose on them from super power, put the basic justice of retribution, and achiever of the reflexive apostate supply where can be of the chiefs by knowing what happen in a place of work and thoughts of feelings of workers in addition to their emotions.

· The Objectives of General Opinion

The budget is believed to give a good idea for audience about the political that the state is doing to achieve transparency and economic growth, social justice, activities that they are doing during the next period by announcement for the general budget with confirm transparency in preparation and execution, focus on Taxes which they will impose and rate them, working of strong the private sector to create national manufacturers, environmental projects help to increase the economic social level.

· The Objectives of Governmental Administration

The different governmental levels need to a lot of information for achieving effective administration of their doing by using a counting system so appear the most important of the budget of these administrations starting on small administrations and ending the top of executive power.

· Authorized Objectives

Introducing the information which specialists need like economic analyses, researchers, the center of research in university, territory and global equipment special in transparency principal and clarity.

The Importance Of The State General Budget

The important of budget in the following: Tool for central control of the public money where complete assumes in the steps of executions and near the reality execution from planning, limiting the trespassing and deflections after the important equipment and basic of reality doing of programs and Tool coordinates between activities and devises governmental of important doing to execute economic objectives by distribution cash ways and providing buying ability of every cervices to implementation the rate of economy in special investing money and consumption. Tool to face economic crises by controlling of spending operations or in the resources of immense and its rates and this makes by stopping the government in a reflexive way of the current waves in economic life in expansion government makes to draw increasing, ordering by imposing more of Taxes and decreases general expenses and in depression stay makes interesting from the increase which its Tool planning and development achieve and financial balance general, through the allocation of part of public spending to accomplish some of the underlying According to above therefor we can say that budget represents one of the main elements that limits the objectives of the state, its politicians and programs and how using resources and spending operation.

Genesis Of The General Budget Of State

The general budget genesis is an old idea as an old city, but there is the general budget as a system had connected with the modern political countries and going of industrial and genesis that state as organize political existence. That Budget in its concept modern scientific didn't show jest in the first term of 17thcentury especial in England when happened conflict between the King and the parliament about impose the Taxes and control on it when expenses becomes a lot of the state and what follows from increase of burdens on the people with levy Taxes as effect in 1617 was issued by the greatest compact which it details must get the agreement of House of commons on impose any Tax (Magnacharta) then the follow parliament takes pressure at the state on limit its power in spend and levy where it doesn't right to pass these limits just to the parliament, therefor, the third King William in year 1688 issued The Bill of Rights where decided according of its no Tax without represented. In France had started the control of people represents in the legislative power become order granted and after the French revolution at to be with issued a traced in June 1789 which it was decided to be spends every ministry in the limited of authorized credits, in 1813 general society started showing in the details of spends , in 1815 issued a secret banning before start financial year include all credits of current year and this was the basic in rules that it is known as a rule annual, the impotent for permission before execute and complementation. In China governmental Budget became the top of development where it is known as a figure not like about it in the old world because the government was interesting to get money for the general services and made ways and equipment for adjustment, the more efficient the governmental programs in these fields and do the responsibility on it. The first budget was issued Arab countries were in Egypt in 1880 in regime of Ishmael Khedive, in Gordon in 1952, Kuwait 1960 and Bahrain in 1970. And this is the idea of general budget was developed in the other countries of rules, principles and concepts at pass years.

The Development Stages Of The General Budget

Development of the general budget of the state has many directions: t focuses on the planning and decided sides that its preparation or first stages and it is considered original part of budget Focusing on getting the responsibility, limited, and decided on it in next time of the Developing an accounting system of the government where it provides the analytical information and data about the expenses and revenues, which it can able to assume doing of units, programs and activities that doing of Developing of the ways of measures of and basic of preparing the budget and ways of follows and control of Developing of reporters where from form, content meaning and time whereas it is to be more effective and in helpful users those reporters, the main point which it was helped and it will help to develop in modern technology and effective contribution to achieve and developmental steps in above and it can continue to help and develop a general

The Evolution Stages Of The General Budget

Important stages of current development of the State General Budget that considers the essential basis in the change is:

Traditional Budget

- The Budget of Credits: It may call of this the budget of items rather ran credits and can be this budget as the oldest budgets and it still control of the most budgets in the world including Iraq, the preparation this budget based on the base of assume of expenses according items represents everyone is as a kind from kinds of spending so inputs of these budgets considers the kind of expenses, contributes to the levels of execution, these expenses introduce to items more detail as salaries and what connect with them, goods, kinds and maintain And also called of this budget (Budget control) because its aim to impose central control of the general expenses, revenues and expenses are assumed according to those and must achieve these assumes with execute budgets, and announce about corruptions. So the units take care from asking by increasing and bigger a assume of expenses, make a reflexive operation of revenues, control, meaning doesn't care with like these budgets in planning, preparation programs basely because the general framework budget of state. Orienting of budget as managerial orientation completion for a control role, starting of interesting with what governmental administrations are doing from works not what they are buying of goods or just service whatever interesting in outcomes of planning activities by the budget. This direction leads to classified budget as a kindly classification according to the projects, programs which decided to execute by different management units and not according expense.

Programs and Doing Budget

It can limited this type of budgets that is a plan expresses the direction objectives of units in figure limited od projects and programs, according to programs made classified the budget according the basic works of units then limits stepped programs under every working and one administration can do more one program and also can do more than one program, then classification is complete according to the natural of expense whereas execution must supply the programs on it the credits put every program according to natural of

Planning and Programs Budget

This system came to procedure wrong in the budget of programs and doing in connect between branching budgets of managerial units and between national objectives with reducing the budget of programs, doing on less time and there is not between comparison between the programs to choose the best of The planning and programming budget is a technical way to plan deeply, the main objective is guiding poetical making by providing information and data that are connected with charging and benefits of different replaces for achieving the objectives wanted, measuring of outcomes to easy these objectives in a figure more that effective.

Zero Based Budget

Peter Is the first one knows about this kind of budget as working managerial equipment to assume the expense aim to again, directed and moved for financial from programs that low better to high primary programs this leads to betterment of efficient and effective, and decreasing of the financial specials that they are confirmed, it is summarily way to plan and budget. Here the researcher (Katugampola) expresses that economic budget seldom and a lot of need to expense want creative sight for assuming the programs leads to find zero balance and the basic of zero which every working of (zero) and this rule ignores the directions, historical levels of expenses therefore every operation must be show in every amount whatever its value and decided its spending, this normally according define the operation inefficient, council of them and decreasing expense on the other and that. The way of zero budget Z.B.B. Can be used in decreased in governmental expense of developed countries largely and also is doing analysis of activities, employees and programs to small parts, this is agree with principle of analysis of systems, what is achieving of virtues in addition to, it is benefited from the means of amount analysis and budget of programs.

Contractual Budget:

It can consider the contracted budget is the last direction of maintain, developing of State General Budget, the last tried of supplying the contracted budget in the Newzland financial ministry in1996, but the concept of contractual budget is that the relationship between the executions devises and the governmental sections are contractual relationship had made by execute deferent missions able to amounting measure equal limited money the government pays before ,after and during execution what they are agreed, therefore , it is a system for contracting a deals between executive authority and government, according this concept the government makes to supply their projects, programs future for supposed to win contractors are executing these projects and programs in less cost, less time, in condition to Implementation these programs and programs that planning of The contractual budget helped to introduce resolutions for numbers of problems which they faced the governmental administrations, working on remaking ways preparation the general budget with way helped to connect the budget of developing plans of the state, contribute to connect wanted outcomes of people with decreasing the general expense.

Classification Of General Budget Of State

The classification of the budget is figure and how that during of it achieved viewing expenses and revenues in the budget, classified it for crediting the information about the volume of expenses and revenues totally or detail of the financial planning, know allocations for every division distributed economic and kindly for obligation, can't pass on it. Aiming of classification for coordination between the usages and revenues to show the government situations, achieving the objectives, to ease to execute the budget and control, helping of analysis operations. The basic of classification according to the kind of budget, we find the kindness classification is the basic of budget of bills, but that classification according results and doing are the basic in budget for programs, notes that classification of different budget is not exchanged, but it is complete, aside of kindly classification in the budget of item's usage the economic budget. The perfect and proper classification is achieving many objectives represented in the following:

Suitable the natural of governmental activities and showing Achieving the supposes of the financial control and different Facilitate the task of the preparation and implementation of the general budget and Preparation and design group of documentary and book system of government The preparation the final counting on the state, circular reporters to especial departments to can able to analysis of economic and financial interests for political the These objectives difficult to achieve it during one class, but the matter needs usage more than one way to classify for achieving a lot of objectives, therefore different ways of classifying which aren't substitute, but they are bases completed by others to others. This and can express during viewing the different way classification: The Managerial Classification (Organization): The managerial classification means are assuming expenses and revenues according to the managerial framework and the different sectors of the state, with taking the respect sight, some expenses that cannot connect with the limited managerial sector, represented especial preparation like the expenses of general debt, support debt, emergency The most important of this classification as the following: The ability of preparation the assumes of budget on base the services or goods that introduce the governmental unit, preparation the reporters that connect with assuming of expense of every managerial Connecting the assuming of budget and control for execution of limited managerial unit, it represented as the central of Comparison of the elements of expenses in limited managerial unit according different financial 2.Subjective Classification (Specific): It means a classification of spending of budget according the kind of the service or the good that the state introduces or according the objective of expense, then classifies spends to doors and the doors to groups, the groups to items, the items to kinds and this the general revenues divided into according nature and kind of revenue in another clause the classification divided according the different kind accounting for spends, revenues divide according the resource of revenue on it this classification is distinguished as the following: Ease clarity and simplify in preparation and execution of the budget, following, control on Comparative the agreement items from financial period to another for knowledge of the directions expenses during the different Accuracy of control of the elements of expenses, achieving from spending to the limited orders, where the comparative effective expense easier with assessed monthly or with a year quarter to known about amount wanted to the adding credits or transfer credits and ride to away the authorized credits. 3.Economic Classification (Nature): This classify aims to assume financial information that it is necessary for studying the economic creations of governmental expense on the economic situation of the state According to this classification can distinguish between the commercial expenses and revenues, the capital revenues and expenses, benefit in knowing of the value of usages of revenues towards commercial expenses that they expends directly or for period less than a year, the capital expenses that are represented the firm assets that usage for long time more than a year, services needs considers like travelling, transfer, delegating, the good needs for stationary, materials, necessaries from commercial expenses, but furniture, buildings and grounds are from the capital expenses. This classification distinguishes as the following: Providing useful data, helping the state sectors with planning put the economic and financial Providing data, helping the nature of the expense, making the politics of state, especially in decreasing expense for strong of basic building of the state, ability on continuous for doing service in the Sowing interesting about the state in increasing the producing and economic level, supported the original procedures and care to connect budget with plans of the environment for a long time by the comparative economic and capital 4. Territorial Classification (Geographical): This classification is an important one because it shows as independent way of revenues and expenses each the central of state, units of local rule doesn't contribute revenues and expenses according the places for knows share each territory or any town from the volume of general expense of this country from aside, it countersues in general revenues from anther side for distribution expenses of all parts the state in justice, according need it, where can consider the governorates of Iraq as an example on regional distribution that takes with the respect sight, preparation of the nation environment plan, distribution of project among the governorates for standing and developing in balance. Functional Classification: Revenues and expenses are divided according this classification into groups especial each one of them in doing a limited work from a function of the country, like education, health, defense, social service, housing, municipal services, transfer and transportations, agricultures, power industry and materials and general The countries have different in numbers of the functions of their expense one of them distribution expenses to nine employees as Iraqi country and another into third employees like Egypt, where no limited base; to distribute the expenses. Is distinguish the importance of employee classifications during usage them in developed or developing countries at the same level, where allow to test general directions for the governmental expenses on limited functions pass the time so it help to prophecy with expenses in the future. This classification is different from the managerial classification , where completes function and one service by more ministries so a plan of credits this function and service must add the total of the authorized credits with different ministries, so know the credits of health care like must take the respect sight in others ministries not health care which they make to introduce the health care services in a br anching way as Defense ministry, Interior ministry and education , this must add the total credits of health care into authorized credits in a branching away of the heal th programs in anther countries, this means that the fractured classification bigger than the managerial classification, in another way that the managerial classification is part from functional. This classification distinguishes as the following: Proving the data about the credits that authorized of each function from the functions that the state The ability analysis of the directions of expense on the different functions during period times. The preparation points about the importance of the value of functions and governmental activities, the efficiency of usage the government for its economic Consider the base of the distribution of total credits on the branching units, comparative the reality doing for every action in each the branching unit of the units of local or branching Although of these features, but it is not subjective in the distribution of expanse a function into many managerial units, this leads to an inability of crediting on it with the field of imposing the full control on the governmental functions and suffering expenses and efforts. According Program's Classification: This classification is a connection with the managerial classification and expenses give to programs that introduce a perfect service in the range of the main program or may service a limited sector from person of society, where that program are an important part of from function, connected with the final procedure or limited service for this considered wording of function into several programs the one of the basic components for planning or preparing the on this classification is arranged preparation budget on base programs distraction about the next governmental unit on its doing where financial credits are divided into the main programs and every main program into branching programs like the function of education is finishing during two main programs one of them learning of boys and the other learning of girls, the branching programs contain to explorative, primary, intermediate, general secondary Commercial, agricultural, artificial, preparation according the programs doesn't alternate of preparation according expenses, where it must using both of styles, distinguish between expenses according programs that finishing every governmental unit. For this classification many features as the following: Adapt data ad necessary information to put the programs, analysis and assumption of Improving the role of the control sector in doing of units during achieving connection between the functions of the state (functional classification), different activities that make each sector (function). Assumption the governmental doing, measure its efficiency during the results from execution programs that are having sectorial Providing the planning devices with necessary data to stop on how using general money and distribution on verity according the rudder of priorities and Therefore, it needs to more from time, study, costs, managerial skills with efficiency, inter the governmental units, suitable the new programs with the managerial framework of the state, and also difficulties relating to the classification of limited program that's doing by several governmental administrations. The Activities Classification: This classification related with functional classification programmable, in its expenses to the activities that the units governmental units execution it where the financial credits divided into main programs, every main program into branching programs that they are divided into activities, that the impose of active is completed the final procedure of program, governmental unit makes that it smallest material governmental organization to finish that achieve the one objective program or more one like the general secondary education program may finish during a lot of activities include educational action, managerial, health, sporting, feeding action, housing action and the action of Therefore on the governmental level is competed for especial activities in every program to achieve the doing of service, but it has on the limited geographical level not on the state level so authorities of governmental unit completed a part of the program not the step of the program. This classification divided according activities into the general cervices classification (power and full affairs, affairs and service agricultural, offers and services industrial etc. Intersecting Classification: The decreasing of volume of expenses budget, verity of its objectives, related with expenses that it contain with actives, different sectors in country from aside and it related with full nation planning from other side leads to increase needing of numbers of data, in numbers of fields, usage one of classifications didn't become enough for service these limited fields, so must use different of classifications in one view as united base for view of expenses the state in its different directions, the planning, balance and governmental counting specialists to build of way of offer. This classification important for economic and social planning and analysis issues assuming economic creations of general expenses. Read the full article

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