دور الموازنات في التخطيط بالبلديات الفلسطينية : دراسة تطبيقية على البلديات الخمس الكبرى في قطاع غزة

الملخص EN

The study aims at identifying the role of budgets in planning at palestinian municipalities.

to achieve this objective, a questionnaire was designed and distributed to the sample of (212) employees of supervisory positions at the municipalities derived from the whole population of (432).

moreover, the descriptive analytical approach was employed.

the study concluded that the municipalities implement budget principles.

they also emphasize planning and implementation.

with regard to employees, they have sufficient awareness and capability of using budgets.

the municipalities are concerned with the level of planning and ensure proper planning implementation.

the study recommends that the municipalities should develop effective plans and policies for the development of investment projects.

they should also provide the appropriate liquidity when preparing the capital budget.

senior management in the municipalities should participate and motivate the planning team when formulating the vision, mission and goals of municipalities.

in addition, they should use specialists in the field of strategic planning.

finally, municipalities should implement strategic planning for the activities and programs provided to meet the needs of the beneficiaries, according to their financial capabilities.