ROLE OF THE BUDGET IN RAISING THE EFFICIENCY OF FINANCIAL PERFORMANCE IN THE DIRECTORATE OF EDUCATION IN THE NORTHERN GOVERNORATES
The study aimed to identify the role of the budget in raising the efficiency of financial performance in the Directorate of Education in the northern governorates. The two researchers used: qualitative research. The interview tool was adopted: it consisted of (3) main themes. The first axis: about budget preparation and included (8) questions. The second axis: about the implementation of the budget, and included (7) questions. The third axis: about the relationship between the budget and the efficiency of financial performance. The interview questions included open questions and closed questions. The study population is made up of members of the Finance Committee and is responsible for the budget preparation process. They number (68) in the second semester of the academic year 2020-2021. The sample size is (19) by 28%. The most important results are: o The budget plays a major role in raising the efficiency of financial performance, as it is one of the activities planning tools, as the revenue amounts are distributed among the budget items. o The budget has a role in raising the efficiency of financial performance in the education directorates through its oversight role on performance. Recommendations: o Increasing the powers of education directorates in the budget preparation process by the Ministry of Education in order to achieve a higher level of flexibility in it to meet the needs within the priorities. o Conducting training courses on budget preparation, implementation, and follow-up by the Ministry of Education in cooperation with the Ministry of Finance, and not to be limited to department heads only, but extend to all employees in the directorate's departments and those willing and qualified to prepare budgets.
Keywords: The Budget, The Efficiency of Financial Performance, The Directorate of Education, The Northern Governorates, The Finance Committee.