ملخص الدراسة:

Expanded this study to prove the waste of public money by, proving that the units of government are to spend the amounts allocated to them without any planning for the management of public funds during the year, and that poor planning and management of public funds was because of that spending was for the purpose of spending only and not for the purpose of achieving the planned objectives, as associated with the expenditure of sums allocated to the units in question during a certain period with the amounts allocated to it in the state budget for the coming period. This study in part, the theoretical concept of the general budget and the most important components, as well as to address the methods of preparing the budget, as classified by the researcher to the two methods are the traditional method, which represents the manner of items in the preparation of the budget has addressed the researcher to the shortcomings and disadvantages suffered by this technique, and modern methods of preparing the budget and the most common application programs and a counterbalance performance and zero budget. The field study, the researcher as to the process of preparing the budget in Iraq, and then analyze the data contained in the balance of audit of government departments with a central funding decentralized on the basis of the time period of years (2008, 2009.2010)the adoption of the percentages for the maintenance of the monthly First, based on the type of funding which they are subject of these departments Secondly, for the purpose of proving the hypothesis of the study. And had reached the study to a set of conclusions and recommendations