Factors influencing trajectories of performance-program budgets: survey in municipalities of the middle Euphrates provinces of Iraq

The paper presents the analysis and determines factors effecting the budget program implementation, which leads to decrease the efficiency and effectiveness for budget outcomes provided to public. The importance of a municipality budget program is related to the standards of population living, thus obstructing the implementation of programs cause a direct negative impact upon people’s life. Municipalities seek to optimize the use of resources and allocate them to the planned programs in order to obtain the best results in terms of quantity. Distribution of financial allocations to the planned projects is one of the most important steps in preparing the budget. A negative impact of some factors on the budget programs implementation is proved. There was used a questionnaire to investigate the managers and employees from the related department as accountants, administrators, engineers, and auditors in municipalities of the middle Euphrates of Iraq. Basically, there were interviewed the department managers to design factors affecting the implementation of budget programs and preparing questioners for their employees. There was suggested the hypothesis for the research and determined the factors influencing budget programs trajectories rather than quality or quantity. Among the most important recommendations are emphasized the protection of municipal departments from political parties’ interference, increasing coordination between the municipal departments and the central and local governments, and rehabilitating the controlling system.