General budget allocations and their role in the efficiency and productivity of spending / an analytical study in the Shiite Endowment Diwan for the period (2018 – 2023)

تأثير تطبيق قواعد الهندسة البشرية في رفع مستوى الصحة التنظيمية دراسة استطلاعية في جامعه النهرين كليه اقتصاديات الأعمال

Abstract

Government institutions in Iraq face significant challenges in achieving efficiency and productivity in public spending, which directly impacts economic and social development. The budget allocations for the Shiite Endowment Office serve as an important model for studying the effectiveness of resource allocation in achieving developmental and social objectives. The research problem lies in the unclear relationship between government budget allocations and the efficiency and productivity of public spending within the Shiite Endowment Office. Questions arise regarding the effective utilization of these allocations and their impact on achieving desired goals.This study aims to analyse the financial expenditures of the Shiite Endowment Office from 2018 to 2023 and assess the impact of fiscal policies on the efficiency and productivity of public spending. It also seeks to examine the relationship between financial allocations and resource utilization efficiency, providing evidence-based recommendations to improve budget allocations and enhance financial sustainability. The research adopts a quantitative methodology, including financial data analysis using productivity measurement indicators, rates of change, and metrics to evaluate public spending efficiency. It tests the main hypothesis that the structure of government budget allocations directly influences the efficiency and productivity of public spending. Furthermore, it examines the hypothesis of a positive relationship between sound budget allocations and improved financial resource utilization. The findings reveal that financial allocations were not optimally utilize to achieve productive efficiency. Variations in spending effectiveness were observe over the six years studied (2018-2023), with a notable concentration of expenditures in the final quarter of the fiscal year for most years within the study's scope.