Transparency and accountability in preparing and implementing the local budget in accordance with administrative decentralization

Abstract

The research aims to explore the nature of transparency and accountability, identify their requirements, and indicate the procedures that contribute to enhancing them in preparing and implementing local budgets in accordance with administrative decentralization. In order to achieve the research objective, Diwaniyah Governorate was chosen to implement the research, and the data obtained by the researcher from Diwaniyah Governorate and the disengagement departments for the year (2023) were relied upon. The researcher reached a set of conclusions and recommendations. Among the most prominent conclusions he reached were the governorate's continued reliance on traditional methods of work and the absence of advanced electronic systems to automate operations, and the delay of the local government in Diwaniyah Governorate in implementing many procedures that enhance transparency and accountability or their failure to implement them adequately, such as the absence of full and simplified publication of financial information. Among the most important recommendations reached by the research is the use of modern technologies to automate operations and improve the quality of services and create electronic platforms that facilitate the completion of transactions and speed up procedures, and work to develop mechanisms to measure the extent of employee satisfaction with the services provided and pay attention to complaints and suggestions submitted by citizens, and obligate the local government in the governorate to implement procedures that enhance transparency and accountability by providing accurate information and data. And credible.