مدى توافر متطلبات تطبيق موازنة البرامج و الأداء بالوحدات العامة في ليبيا من وجهة نظر العاملين بمراقبات الخدمات المالية و وزارة المالية الواقعة بالمنطقة الشرقية

Abstract EN

The study is aimed to shed light on the availability of the requirements for implementing the budget of programs and performance in the units of the public sector in Libya.

The sample was chosen to include all workers were interested in preparing the budget in both the budget and final account sections in the financial services monitorings were located in the eastern region of Libya, in addition to the General Administration of Budget and the General Administration of Accounts are at the Ministry of Finance.

The distribution of the inspection lists were 62 lists and were retrieved and valid for statistical analysis.The results showed statistically significant differences among opinions Participants in the study regarding the availability of the necessary requirements to apply the programs budget and performance, The most important recommendations of the study is the necessity of using the method of budget of programs and performance in Libya.