مر اقبة تنفيذ الميزانية

Abstract

The study aimed to identify the procedures used to manage the general budget of the Western Quarries Corporation. The role of the general budget is not complete merely by preparing, approving and implementing it. Rather, it must go through the stage of monitoring the implementation of the general budget to ensure the extent to which the budget estimates apply to what has actually been achieved, and the diversity of aspects of control. Financial oversight is prior, subsequent, or contemporary if we look at it in terms of its timing. It is oversight by a legislative or independent administration if we look at it in terms of its source