Importance of discretionary budgetary governance in economic institutions Case study

Abstract

This research aims to highlight the importance of internal governance through the importance of discretionary budget governance, as the research highlighted the importance of discretionary budget governance through how it is prepared, methods of following it up, and how to correct it if necessary to strengthen governance within the institution. The results have shown that there is a role for discretionary budget governance in strengthening governance by contributing to the transparency and credibility of information. It also contributes to risk management within the institution and thus to the continuity and sustainability of the institution in light of its preparation on accurate and solid foundations when preparing it, and its ability to be verified in light of the available capabilities.