Preparing the planning and programming budget

Preparing the planning and programming budget
Dr. Riadh Mehdi Kraiem

Introduction
Modern scientific management relies on a variety of different administrative methods whereby an attempt is made to optimize the use of material, human and financial resources to achieve its objectives, by collecting necessary and appropriate data and data to set the accurate plan, formulate policies, monitor their implementation and evaluate performance in them. ?
Among the most important necessary resources are the financial resources that are approved and allocated through the discretionary budget. Budgets have been used according to their purpose and purpose of them within organizations, which contributed to the multiplicity of types of general budgets, including the planning and programming budget that appeared after balancing items and then balancing performance. ?
This research focuses on balancing planning and programming and explains the basic components necessary for its application in the Department of Educational Administration at Umm Al-Qura University, where the educational administration plays an important and vital role in society, and because the planning and programming budget has been applied in many countries of the developed world and has proven its success, and it has many Of the advantages and positive results, it was necessary to take advantage of them by applying them to the organizations budget. This research was in the preparation of the planning and programming budget.
Search problem
The main problem is to present a proposal for the application of an estimated budget based on planning and programs, which is mainly represented in the budget of planning and estimated programming.
The study aims to achieve the following purposes:
• Recognize the basic ingredients needed to implement the planning and programming budget in the organization
• Analytical study of the planning and programming budget system in terms of its nature and the steps for its preparation
Previous studies
Several studies have emerged that have been concerned with budgets, how to prepare them, and the appropriate type of budget, such as:
1. Study (Mohamed, 1982), entitled: "Using the zero bases in preparing the budget of public administrative units as a tool to rationalize government spending and increase its effectiveness with application to the education sector in the Arab Republic of Egypt." This study explains the many advantages achieved by the zero-budget system, and an attempt to apply them to government administrative units to rationalize government expenditures. The researcher prepared the budget of the Faculty of Commerce of Cairo University for the academic year 1983/1982. Programs, performance balancing, planning, and programming balancing, in terms of their characteristics and the methods they rely on in achieving the objectives, and proving their advantages and the difficulties they encounter during implementation. ?
2. Study (Al Rabaa 2003), entitled: "Evaluation of Planning Budgeting Systems in Jordanian Governmental Universities". This study shows the extent to which planning budgeting systems are applied in Jordanian public universities, studies how to prepare and implement planning budgets, and identifies the advantages, difficulties, or factors that affect the efficiency of using planning budgeting systems in these universities.
1- Presenting the planning and programming budget
To address the shortcomings in previous budgets, such as the item budget and the performance budget, the planning, and programming budget appeared. It is not a substitute for the appropriation budget, the program budget, and the performance budget. Rather, it is a complementary tool for it. and identify the means and possibilities to achieve them. It seeks to give a great deal of attention to defining the goals and available capabilities and translating planning decisions into work programs based on achieving production efficiency by providing the largest possible return at the lowest possible costs.
1.1- The importance of balancing planning and programming
For these reasons, programs must be developed in the form of periodic operational budgets to achieve the objectives to be implemented in the programs by matching needs and capabilities. Attention is not directed only to the needs that can be used (inputs) and not to the efficiency of the performance achieved or to be achieved from the strategic goals. and operational, but also and primarily on the decision-making process that is concerned with the differentiation between alternatives from programs and alternatives from goals.
Budget planning and programming attempt to apply the economic teachings and principles known in the field of governmental administrative activity to achieve productive efficiency to reach the planned goals. According to this method, experts believe that public activity should be subject to the same selection rules used in normal economic activities. The public sector, like the private sector, combines various factors of production in order to produce a set of necessary services of high economic, technical and financial feasibility.
1.2- How to use the planning and programming budget
The practical application of the planning and programming budget system requires us to practically confront the existing problems or opportunities to be considered by preparing the following steps:
1- Gathering evidence and data
2- Setting goals
3- Setting the appropriate programs
4- Analysis of the economic and financial feasibility of the programs
5- Choosing the best alternative
To apply the method of planning and programming, the general objectives must be defined and these objectives should be expressed in the form of final products, i.e. determining the level of production for each type of service that represents general objectives.
There should not be any confusion between them and programs and activities, as the latter are only means and not results in themselves. For example, paving roads cannot be considered a goal in itself, but rather it is one of the possible means to achieve transportation service
The economic and financial feasibility analysis of the programs, it relates to the nature of public services provided by public administrative bodies that are not subject to the law of supply and demand. Public services are characterized by great flexibility. We find that the public may refrain from some public services This is due to the quality of the service provided, and therefore the low demand for such services is not conclusive evidence that they must stop producing them. Categories of citizens or sectors of the national economy
To apply the planning and programming budget, it is necessary, at the same time, to identify the needs of planning and decision-making and to meet them with the financial aspect, that is, the estimated planning and programming budget that can cover the necessary needs to achieve the goals and programs.
Through the foregoing analysis, the preparation of the planning and programming budget depends on the formulation of strategic or general objectives by analyzing the internal and external environment by adopting both SWOT and PESTEL analysis. Then the sub-goals are defined, which are called operational goals, in the light of which the plan, programs, and activities to achieve them are drawn. Therefore, strategic planning and how to prepare it must be studied
2- Strategic planning
Strategic planning is long-term thinking, and this thinking includes from a practical point of view a continuous study and evaluation of the institution's internal situation and the development of the external environment so that long-term goals are drawn and defined, and appropriate strategies and policies are developed to achieve those general goals.
2.1- The importance of strategic planning
Strategic planning is important in all public, private and joint sectors, including the service and educational aspects. An institution that neglects strategic planning simply means that it is heading for inevitable demise, as strategic planning helps the institution to overcome immediate and emergency thinking directed to addressing daily administrative issues and problems, i.e. Random and unconsidered management.
The strategy allows the organization to achieve an approach between the environment and capabilities. Strategic planning is considered a way for the organization to identify itself by understanding the internal and external environment, and at the same time realize the appropriate means to achieve the objectives of the organization after defining the long-term goals usually branching from the strategic plan of the state, and allocating total resources The organization has human, financial, technological and material resources
Strategic planning is an integrated approach to decisions that provides a comprehensive and complete framework for the organization and through it the main objectives of the organization as a whole are achieved with the link between the organization’s history and its future, and thus contributes to achieving competitive advantage: Defining the activity in which the organization operates, identifying customers and competitors and how to deal with them.
2.2 - Preparation of strategic planning:
• Study the problem to develop appropriate solutions or study an idea for the development of the organization
• Ensuring senior management participation and commitment to the planning process.
• Begin collecting, arranging, and classifying the required data.
• Assess the consequences and risks of these proposed solutions.
• Analysis of the public and private external environment
• Analysis of the internal environment.
• Choosing the best alternative
Defining strategic goals
• Develop a strategic plan
Regulatory environment analysis stage
The process by which strengths and weaknesses in the organization's internal environment are identified, to be taken into account when determining the opportunities available to it and confronting threats in the external environment.
• External environment:
It is everything that surrounds the institution on the external level, and the elements of the external environment are divided into two levels: a general external environment and a private external environment
• The general external environment PESTEL: the group of forces that influence economically, socially, culturally, legally, politically, demographically, or technologically the work of the institution, and the factors of the overall or general environment that have an indirect impact on the institution. It is a tool for analyzing the general external environment of the organization
• Special external environment: It is all the factors under the control of the administration such as policies, systems and rules of work, physical and human conditions, working conditions, and available material resources to be taken into account when determining the opportunities available to them and facing threats in the external environment.
• The internal environment: It is the set of circumstances, variables, and resources within the organization that have a direct impact on its performance, and it is possible through administrative decisions to change or control them. The process by which strengths and weaknesses in the organization's internal environment are identified
• SWOT Analysis Tool: The quadruple analysis is a means of analyzing the environment in which the strategic plan will be developed and implemented, and an information base on which to base the strategic planning process. In its internal part, it deals with the administration's institutional strengths and weaknesses, and in its external part, the opportunities available in the external environment and the challenges arising from it.
2.3- Defining strategic planning goals:
The strategic objectives, also called general objectives, are defined according to the targeted results, and they are built based on the analysis, and they must be feasible, fully consistent with the mission of the organization or institution, and consistent with the strategic objectives of the state. The ideal goal should be clear, realistic, and measurable.
The general goals are the results that the organization wants to achieve through strategic planning and vision, as they are based on an objective and scientific evaluation of the organization's external and internal environment.
• Determining the end result of strategic planning.
• Directing the decision-making process in the right direction.
• Determines the basis on which the executors will be held accountable and followed up.
• Determine the motive and reason for strategic planning.
• Determines how resources are used to achieve results.
3- Preparation of operational planning:
Operational planning seeks to harmonize what is required and what is feasible. It means mobilizing, coordinating, and directing resources, energies, and manpower to achieve certain objectives.

In this way, the general long-term goals are achieved. Operational planning enables the identification of the short-term goals to be achieved, drawing a course for them, and defining the means of that path, with a clear perception of the developments and developments that can happen during work. Contributes to transforming strategic plans into executable goals, then into activities, and then into outputs.
Determining sub-goals: The goals are determined at the level of administrative units (department - unit - department) depending on:
• The strategic objectives of the ministry/authority/institution
• Functions of government agencies
• Functions of departments and administrative units ‎
• The main programs and projects adopted by the employer ‎
Arranging the main activities: In this stage, the main activities necessary to achieve the objectives are identified. There are different ways to convert goals into activities, including:
• The hierarchical method of objectives: it ranges from the main activity to the sub-activity
The method of the means-end chain: It depends on the end to determine the appropriate means to achieve it
• The logical framework method for objectives: it depends on giving priority to logic in defining and arranging activities
Prioritization: Priorities are set for the implementation of activities for several considerations, including limited resources, different goals, different priorities, varying time frames for activities, and the order of priorities, i.e. determining the most important and important and determining the timeline and logical sequence for the flow and sequence of the plan’s operations.
Assigning responsibilities: assigning tasks to the authorities directly concerned with the implementation of the program or activities by identifying the person(s) who are responsible for implementation and identifying the authorities responsible for following up monitoring and monitoring activities. To ensure success, government agencies must provide capabilities and means of The required work, as well as encourage and support those responsible for implementing and following up on those activities.
Determining the time frame for each activity: by specifying the time that each activity will take, determining when the activity will start and when its implementation will end, taking into account the time available for the implementers to complete the work without stress or pressure, and setting a backup period of time in anticipation of emergencies. Therefore, the appropriate models must be chosen to schedule the implementation, clarify the purposes of the work plan schedule, and set the timing and arrangement of the activities and tasks of the main and subsidiary work plan. And presenting the previous and subsequent activities within the activities of the plan, which facilitates changing the order of these activities when needed.
4- Preparing the estimated budget:
Estimated budgets are a plan expressed in financial or numerical form. The budgets vary according to the type of expenditures and revenues, so the plan must determine its resource needs, and a budget is often prepared for each chapter separately, such as the salary budget. wages, and operational... These sub-budgets are collected in the form of one comprehensive budget.
The government agencies must set their strategic plans and define their own strategic objectives and work programs within the national strategic plan according to their competencies. Then, each government agency develops its implementation plans and starts from the level of projects that achieve its strategic objectives and serve the work programs Then, operational work plans are drawn up in which the main activities necessary to implement the projects of each government agency are identified.
Chapter One Expenditures: The Salaries and Wages Chapter determines the needs of human resources (employees and their number) necessary to implement the activities in the plan. Salaries and wages are the remunerations paid to state employees for their efforts and work. Salaries and wages consist of the basic salary, bonuses, and allowances. Salaries are the fixed amounts that are paid monthly, while wages are the amounts paid for agreed temporary work. Bonuses are an advantage for a job or job grade. The allowances bear the meaning of compensation. Also called workers' compensation, it is a set of cash or in-kind rewards payable to a government employee for the work he performed during the relevant accounting period. It includes monthly wages and salaries, compensation and allowances, whether in cash or in-kind, in addition to bonuses and salary subsidies for non-governmental organizations, and study leave (salaries of employees on scholarships).
Chapter Two Expenses: Estimating the required operational expenses of stationery, inks, software, subscriptions, services, and others...
Chapter Three Expenses: To complete each activity and estimate the investment expenses required for furniture, devices, equipment, and others to complete each activity. Capital expenditures are expenditures for the purchase of fixed assets, long-term, used for more than one year in the business. Its main purpose is to contribute to the work until it is consumed, and the institution does not intend to sell it or obtain revenues from the asset itself, but rather from what it produces from a service. In exceptional cases, the asset is sold by auction if it becomes redundant or is no longer used in the governmental unit, or the cost of its maintenance is high or not feasible. Secondary capital expenditures are expenses of existing institutions in the process of exploitation, while the projects in Chapter Four are expenses of capital projects.
These three chapters are limited to preparing the budget for government agencies, including public interests and public organizations in the state. Based on the above, this part is the most important and main for preparing the planning and programming budget, and it will be the subject of our practical and practical study in the second part of the research.
the reviewer
Bahaa El-Din Ahmed Arini: "A proposed framework for applying the zero bases in preparing the budgets of universities and intermediate colleges in the Gaza Strip", Master's thesis, May 2007, The Islamic University of Gaza. https://elibrary.mediu.edu.my/books/2015/MEDIU4769.pdf
Muhammad, Abd al-Rahman (1982) was used The zero basis was maintained in preparing the budget of public administrative units as a tool to rationalize government spending and increase its effectiveness with application to the education sector in the Arab Republic of Egypt, Master's thesis, Cairo University, Egypt.
Rabaa, Hussein (2003) Evaluation of Planning Budgeting Systems in Jordanian Public Universities, Master's Thesis, Al al-Bayt University, Jordan.
Khater, Shawky (1986) Using the Zero Budget to Activate Effective Areas in Administrative Control, published research, The Scientific Journal of Economics and Trade, first issue.
Riadh Mehdi Kraiem: Strategic Planning, Administrative Issues The Official Website Dr. Riyad Mahdi Karim. https://riadhkraiem.com/administrative-topics/planning-and-budgeting/strategic-planning
Riadh Mehdi Kraiem: Operational Planning, Administrative Issues Official Website ‎
https://riadhkraiem.com/administrative-topics/planning-and-budgeting/operational-planning-‎in-the-public-sector
Riadh Mehdi Kraiem: balancing planning and programming, administrative issues, the official website
https://riadhkraiem.com/administrative-topics/planning-and-budgeting/types-of-budgets