إطار مقترح لإعداد الموازنة البيئية في الوحدات الإدارية الحكومية لتحقيق الرقابة المالية و ترشيد الإنفاق

Abstract EN

This study drives at setting a proposed framework for preparing an environmental budget within administrative governmental units for achieving financial control and rationalizing expenditure.

It also aims to define obstacles and problems of environmental expenditure in the general budget in order to avoid it in programs and performance budget; identifying also on the basic components for applying such budget in Badr City Body, associate to Urban Communities Authority, providing as well the necessary data and information required for perfect financial control, rationalizing expenditure, solving environmental problems, and guarantee non-duplicity in expenditure all over the different administrations in the authority.

The study counts on the descriptive-analytical method for describing real cases used in preparing and implementing the general budget, describing the current budget's problems as well.

This study focuses on the analytical-inductive approach to induce results of applying the budget of the programs and performance by using methods and approaches of preparation in field of natural resources conservation, added to that the analysis of data obtained by using statistical scales.

This explains why the inductive method is used in study to prepare the proposed framework that exposes how could we benefit from other states' experiments for improving environmental conditions and their ways of expenditure. 
The study comes to several results, as the applied study proves that Badr City Body has no sufficient information concerning the expenditure of each program separately because the sums allocated in the general budget are total and unclassified.

There is also a shortness among officials of the Body about the concept of the programs and performance's budget.

Moreover, the organizational structure needs to restructure to be classified and sorted to separate programs, so, their performance can be evaluated, and financial control can be overwhelmed while their expenditures can be rationalized.

Regarding the field study, several results are extracted which most important are that the null hypothesis of "there is no significant relationship between applying the budget of programs, performance and treatment of problems of the items' budget" is rejected.

Also, the null hypothesis that stipulates that "there is no significant correlation between applying programs and performance's budget and rationalization of environmental expenditure" " is rejected too.

The study recommends the necessity to diffuse the concept of the programs and performance's budget among the higher leaders to identify how important this orientation and its demands; in addition to the necessity to spread out this concept to accountants and those in charge of applying the programs and performance's budget and the annual budget preparation at all units.

The study recommends that there should be a transfer from monetary basis to benefit's basis that can be applicable on programs and performance's budget.

The researcher recommends the need to supply a database on a national level to collect efforts and avoid duplicity in expenditure.