Year:2021   Volume: 3   Issue: 6   Area: Education

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Wafaa Mohammad ASHOUR & Narmeen Ismat ZATARA

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.‏

http://dx.doi.org/10.47832/2757-5403.6-3.26


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