صعوبات تطبيق موازنة البرامج والأداء في وزارة المالية الفلسطينية

The study aimed to identify the challenges faced by the Palestinian Ministry of Finance in implementing the program and performance budgeting system. To achieve the objectives of the study and test its hypotheses, the descriptive-analytical approach was adopted. The study relied on both primary and secondary data, and a questionnaire tailored to the topic was designed and distributed to the study population. The results of the questionnaire were processed and analyzed using the Statistical Package for the Social Sciences (SPSS). The study reached several findings, most notably that the Palestinian Ministry of Finance faces technological, financial, and administrative challenges during the implementation of program and performance budgeting. These challenges include the lack of modern and advanced technological systems for efficient budget implementation, limited integration between accounting and financial systems, which hinders the accurate and timely flow of information, insufficient training for employees on how to use available technological systems, and limited financial resources compared to the financial needs for implementing programs and projects. The study recommended the need to develop the technological infrastructure by updating accounting and financial systems to align with the requirements of program and performance budgeting, improving the integration between financial systems to ensure accurate and timely information flow, enhancing the skills of ministry employees through continuous training programs, improving control systems by establishing clear performance indicators to monitor the implementation of government programs and projects, and establishing specialized financial and administrative oversight units within the ministry.