Determining the awareness of the staff participating in the public budget preparation process in Iraq

Budgeting is critical as a management tool. An effective budgeting process is one of the tools that allow a state to plan, prioritize and allocate resources to carry out state affairs, manage bureaucracy, rein in corruption and determine fiscal policy. An effective budgeting process also depends on the correct understanding and execution of the process by all organizations, institutions and people involved in the process. Good budgeting that supports democratic governance and effective management requires a transparent and inclusive process that is responsive and accountable to elected public officials. In this context, the study was carried out to determine the awareness of the personnel participating in the public budget preparation process in Iraq. Within the scope of the study, 265 public personnel working in Iraqi public administrations and involved in the budget process participated. The data obtained in the study were analyzed using the 25.0 version of the SPSS statistical package program. Frequency analysis for the demographic characteristics of public employees participating in the research, frequency, percentage, average and standard deviation methods were used in the data of the "Performance Based Budget" form. As a result of the research, it has been determined that the perceptions of accountability, measurability, effectiveness and efficiency and applicability regarding the "Performance Based Budgeting" process are positive, and the general perception of the performance-based budgeting system is at a positive level. It is understood that they are involved in the budget process by having institutional vision and mission information and they have the budget information required by multi-year budgeting.