Programs and Performance Budgeting, public sector Sustainable Performance, and Productivity of Government Spending: A Case Study

Abstract

This research presents a proposed model for using program and performance budgeting in Iraqi government units, using the Directorate of the Municipality of Najaf as a case study. The aim is to contribute to the growth of the Iraqi government by adopting this model. The participation of the Municipality Directorate in community service is paramount, and the effective implementation of the program and performance budget has been seen in several countries worldwide. The findings suggest that the adoption of this budgetary approach necessitates the execution of feasibility studies about government programs and activities in order to calculate the expenses connected with each activity meticulously. The program's cost is computed to illustrate the achievements of government entities in terms of their labor and activities, resulting in a decrease in expenditure. The optimization of government spending, the rationalization of public expenditure, the reduction of inefficiencies and wasteful practices in allocating public funds, and the maintenance of sustainable performance through budget programs can significantly contribute to the attainment of sustainable performance. These measures can serve as viable alternatives to the current budgetary practices.