أثر استخدام موازنة البرامج والأداء في معالجة تشوهات موازنة البنود دراسة تطبيقية في مراقبة الخدمات المالية جنزور

The research aimed to assess the feasibility of implementing impact programs and whether there were sufficient shortcomings and similar issues compared to traditional budgeting. To achieve this goal, a questionnaire consisting of three main axes was prepared. The first axis dealt with the distortions in the line-item budget applied in Libya, the second axis of the questionnaire dealt with the ability of program and performance budgeting to address the distortions in the line-item budgeting, while the third axis focused on the challenges facing the application of program and performance budgeting in Libya. The researcher distributed the questionnaire to the study sample at the Janzour Financial Services Monitoring Office. The researcher used a five-point Likert scale to measure the degree of participants' agreement with the questionnaire statements, with agreement levels ranging from strongly disagree to strongly agree, assigning weight to each level of agreement. The data were transcribed and analyzed based on descriptive analysis using statistical tools such as percentages, frequencies, arithmetic mean, and standard deviation, in order to determine the degree of agreement, measure the dispersion of opinions of the study sample, and test the study hypotheses. The researcher concluded that employees' lack of awareness of existing distortions in line-item budgeting contributes to the continuation of errors and ineffective practices, leading to an increased likelihood of financial waste. The results also showed that program and performance budgeting provides an integrated framework for linking resources to objectives. This enhances the efficiency of resource utilization and contributes to strengthening financial oversight. In addition, the results revealed significant challenges facing government agencies in adopting this approach, most notably the spread of financial and administrative corruption and the weakness of state institutions. Based on these results, the researcher recommended supporting and strengthening the institutional will of decision-makers to facilitate the transition to a program and performance budgeting approach, along with taking strict measures to combat financial and administrative corruption and enhance transparency, while activating community oversight mechanisms in all stages of budget preparation and implementation. Keywords: General Budget, Line item Budget, program and performance Budget, Budget Distortions, Financial Corruption, Promoting Transparency