Abstract

This research aims to demonstrate the role of budgeting programs and performance in rationalizing government spending by addressing both the concept and the importance of rationalizing government spending in light of the acceleration of public spending growth in Iraq, especially after 2003, which caused financial difficulties that cannot be ignored, which reflected negatively on the budget. The public directly; Where the gap between imports and expenditures has widened and the consequent increase in the phenomenon of the deficit in the general budget by large percentages exceeding the percentage specified in the financial laws in force (3%), as well as the decline in the ability of successive governments to adhere to their development programs and projects The matter becomes even more critical in its inability at times to provide the financial support required to provide basic services to society as a result of its increasing burdens; The importance of this research stems from the fact that rationalizing public spending is the only way for the state to reduce the deficit in the public budget and avoid the negative effects inherent in attempts to remedy the budget deficit, whether by imposing more taxes and fees or resorting to loans and others. It is imperative for the government to apply public spending rationalization in all government units without discrimination, as it is a financial necessity that must be achieved. "Prevention is better than cure".