THE ROLE OF THE CONTRACTUAL BUDGET IN ENSURING THE CONTINUITY OF THE PROVISION OF GOVERNMENT SERVICES: AN APPLIED RESEARCH IN AL QADISIYAH GOVERNORATE HEALTH DEPARTMENT

Abstract

The general budget is the government's tool in achieving economic and social development goals. It is also the main pillar of the government accounting system. The state budget is closely linked to economic and social development plans. The General Development Plan is divided into annual and detailed plans, which are translated into an annual budget representing the work program for different sectors and assigns responsibility for the implementation of that plan. And that the development of the concept of the budget made the public budget mirror that reflects the various policies pursued by the state, in order to achieve the objectives of the community economic, social and financial, so the problem of research lies in the question whether the adoption of the traditional budget leads to ensure the achievement of the objectives of government institutions continuously during the year. The research was based on the hypothesis that the adoption of the contractual budget leads to ensuring the achievement of the objectives of government institutions on a continuous basis, through the planning of programs and projects and financing and achieving these goals throughout the year. The researcher reached a number of conclusions, the most important of which is that the long- Planning and implementation of programs and projects in order to achieve better utilization of the budget, as well as focus on projects of high economic feasibility, and the most important recommendations and the need to adopt the contractual budget for the achievement of the exploitation of funds better and provide programs of benefit Valley leading to consistently high quality service delivery.