MONITORING AND EVALUATING OF THE PERFORMANCE OF GOVERNMENT HEALTH UNITS BY ADOPTING THE PROGRAMS AND PERFORMANCE BUDGETING: A CASE STUDY

The purpose of the current research is to focus on concept and significance programs performance budgeting as one contemporary approaches creating general budget, since this approach has numerous benefits when it comes monitoring evaluating performance. This modern method been applied in many countries world proven successful. continue follow traditional (budget items) preparing budget. Therefore, program was adopted Basra Health Department / third governorate sector which sample. One most essential results reached from need for a tool compare between financial allocation actual expenditure. Deviations set plan were discovered these deviations addressed. Moreover, necessary pay attention indicators an indicator measuring objectives success unit with high efficiency effectiveness or not.