The Role of PNA General Public Budget as A mean for Planning and Controlling in Rationalizing Financial Decision: دور الموازنة العامة للسلطة الفلسطينية كأداة للتخطيط والرقابة في ترشيد القرارات المالية

The study aimed to identify the role of Palestinian National Authority’s public budget as a tool for planning and control in making financial decisions, extent which PNA ministries agencies rely on control, its rationalizing know whether there are difficulties facing decision-makers Authority limit effectiveness using budgets analytical approach was used suitability purposes After collecting analyzing secondary data, questionnaire designed another answer questions test hypotheses. distributed stratified random sample 120 employees working authorities Authority. 104 questionnaires were retrieved, percentage A recovery amounted (86.6%), is good that satisfies analysis, coming up with results circulating them. One most important findings rationalization decisions depends not planning, has fundamental following activities ministry or authority financially, helps reduce waste money allocated meeting needs expenditures some service projects, well revenues strengthening covering expenditures. Based these results, recommended application balancing programs performance instead applicable items, due their relevance specific goal each program. It also holding periodic meetings directors agency deviations causes, feedback increasing attention human elements responsible preparation follow-up develop professional technical capabilities general better through contribute deepening dimensions preparation.