دراسة و تحليل انحرافات الموازنة العامة لجامعة واسط من 2010- 2015

Study and analysis of deviation of the budget for the University of | Wasit from (2010-2015)

The general budget is important tool to spend expensive systematically for the next time and put it within future plan that’s should be studied. If there is incurrence prepare the budget that will cause confusion in spending the expenditure which leads to non-fulfillment of prepared plans previously. The study appears realty of general budget for governmental institutions and shows weaknesses points which have, and find new statistical methods depend on the budget for years ago. The study has reached many conclusions one of them it didn’t study the general budget for the past years and haven’t any experts to prepare the budget. The study got to many recommendations one of them should choose statistical methods to evaluate values properly and rely on the years ago as base to participate experts to prepare the general budget.