الخلاصة:
The study aimed to analyze the impact of the transition from item budgeting to program budgeting on the performance of municipalities in the Jericho and Ramallah governorates. To achieve this goal, the study adopted a quantitative (descriptive-correlational) approach. A questionnaire was used as a tool to collect data from financial employees in the municipalities under study, totaling (65) employees who were taken as a comprehensive sample for the study due to their small number. The results showed that there was a statistically significant effect at the significance level (α ≥ 0.05) of the transition from item budgeting to program budgeting on municipal performance across its dimensions (transparency, accountability, strategic objectives, resource efficiency, innovation and creativity, organization and structure) in the Jericho and Ramallah and Al-Bireh governorates. The study results also showed that there were no statistically significant differences in the study sample's estimates regarding the feasibility of the transition from item budgeting to program budgeting among municipalities in the Ramallah and Al-Bireh and Jericho governorates based on the following variables: (gender, age, educational level, specialization), while there were differences regarding the experience variable. The study results showed that there were no statistically significant differences in the study sample's assessments of the performance level of municipalities in the Ramallah and Al-Bireh and Jericho governorates based on the following variables: (gender, age, educational level, specialization), while there were differences regarding the variable of years of experience.
The study's most important recommendations were: The necessity for municipalities to implement program budgets due to their feasibility, as program budgets are appropriate for all aspects of service activity in the municipality and protect the municipality's financial resources. Program budgets require a cadre of specialized employees to implement them, so municipalities must provide adequate training for their employees to deal with this type of budget. It is also necessary for municipal administrations to define clear and understandable performance indicators for all municipal employees, consistent with the implementation of program budgets.
