الموازنات التخطيطية كأداة للرقابة ودورها في تقويم الأداء المالي في الوحدات الحكومية

Title: The role of planning budgets a tool for planning, controlling and evaluating financial performance in public sector units. “A descriptive analytical study on the customs Authority in Sudan 2023”

Authors: Osman Abdel Banat Adam Ibrahim

Abstract: The study sought to identify the role of planning budgets as a control tool and its role in evaluating the financial performance of government units. The study aimed to know the methods and methods of setting planning budgets in the public sector institutions, in addition to knowing how to know the quality of the data used in making estimates to measure financial performance. And the systems, regulations and directives it governs that contribute to sustainable development. Based on the achievement of these goals, the study reached several results, including: The application of planning budgets in a transparent manner helps the administration in planning, controlling and evaluating performance in all government institutions, as well as providing periodic reports that contribute to improving workflow and performance during the budget implementation period, which leads to raising performance efficiency. finance in government units. Planning budgets also contribute to revealing the strengths and weaknesses within the different unit, and identifying the deviations that occur. and how to treat it. The study relied on the analytical descriptive approach to find out the effectiveness of linking the organization’s objectives with the available resources, through the use of information technology, and building systems and databases that help link government units with each other.

Keywords:  planning, budget, control, evaluation, performance, government.