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Legal requirements and necessities in the performance-based budgeting process
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Mohammad Ghamari *   , Vali Rostami |
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Abstract: (486 Views) |
Abstract
The budget, as the basis for the government's executive operations, covers all financial activities, including gaining revenues and paying expenditure for the implementation of programs within the framework of the law. Over time, various methods have been used for budgeting, including types of budgeting is performance-based budgeting, in which the government's financial information is adjusted based on the activities that the government is responsible for doing them, in a way that it focuses on both the effectiveness and efficiency of the budget. In this area, it can be said that; What legal requirements are required for performance-based budgeting? According to this descriptive-analytical research, it can be stated that; Performance-based budgeting is a type of budgeting that is regulated based on the tasks, operations, and projects that government agencies are responsible for implementing, including the legal requirements for this type of budgeting, the adoption of laws, and comprehensive budgeting regulations, the oversight and extensive competence of the legislature in the performance-based budgeting process, as well as specifying and anticipating the government's financial accountability in the country's budget and program law.
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| Keywords: performance-based budget, legal requirement, performance-based budgeting, financial transparency, government's accountability. |
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Type of Study: Research |
Subject:
Special
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