Evaluating the Effectiveness of the Budget Execution Monitoring System in Urban Management

Hamid Saljoughi¹

1) Budget Expert, Taybad Municipality, Taybad, Iran

IOI Code : ACEE-ACABCB
Publication : 5th International Conference on Researches in Accounting, Economics, Management & Humanities(meaconf.com)
Abstract :
    The municipal budget is one of the most critical tools for realizing urban development policies, providing public services, executing infrastructure projects, and enhancing the quality of life for citizens. However, the mere approval of a budget does not guarantee the attainment of urban management objectives; rather, the realization of budgetary goals depends on the quality of fund execution, financial discipline, the transparency of operational processes, and the effectiveness of the oversight system.

Keywords : budgetary oversight budget execution urban management performance auditing financial accountability financial transparency performance based budgeting urban governance