Integration of Item and Program Budgets and Their Role in Performance Evaluation and Their Impact on the Quality of Services

The study aimed to shift from item budgeting in budget numbers to program budgeting and to show how program budgeting plays a role in improving the quality of services and controlling them in government units and to show how to improve the reality of services by using program budgeting to raise performance efficiency, as a performance evaluation medium. To achieve this goal, the study relied on the descriptive analysis method, where data were collected through a questionnaire sent to one of the service providers containing specific questions related to item and program budgets, performance evaluation, and service quality. The study sample was 400 employees in the Ministry of Interior's joint sponsor (officers, employees, and affiliates) whose duties were in the Accounts and Flour Directorates and at various administrative levels. Questionnaire, where the researcher distributed 205 downloadable questionnaires, and 200 questionnaires were retrieved at a rate of (97.56). The (SPSS) statistical program was used to analyze the study questionnaire, and experimental tools were applied to the statistical data to analyze the relationship between the integration of item and program budgets, performance evaluation, and service quality. The study reached a set of results and conclusions. In this study, it concluded that there is a strong positive relationship between the integration of item and program budgets and performance evaluation. Improving the quality of services is considered a major factor in the relationship between the integration of item and program budgets and performance evaluation. Keywords: Item and program budgets - performance evaluation - improving the quality of services - Ministry of Interior.