دور الموازنة العامة في تنفيذ القرارات الإدارية – دراسة مقارنة

Rp-The Role of the General Budget in Implementing Administrative Decisions ( A Comparative Study) .pdf

Abstract
The general budget is closely linked to administrative decisions, whether regulatory or individual. Administrative decisions serve as the instrument that translates the general budget from the realm of legislation into practical application, ensuring the financing of public utilities, the implementation of projects, and the fulfillment of financial obligations—among other objectives the general budget seeks to achieve. Therefore, separating the administrative decision, which has a financial aspect, from the principle of legality becomes impossible during the implementation phase.
However, practical reality reveals a problem that the administration may face when issuing an administrative decision in implementation of the general budget, the most important of which is the absence of the necessary financial cover to fulfill it, or the delay in approving the general budget from the beginning of the fiscal year, which negatively affects the stability of administrative decisions and leads to a decline in confidence in their financial soundness, whether they include spending or revenue. In order to preserve the executive force of the administrative decision if it is issued by a competent authority and fulfills all its conditions and components, and to protect the acquired rights established by law, the study seeks to explain the legislative and judicial means that prevent the loss of that executive force of the decision issued in implementation of the general budget and ensure the guarantee of the rights established by the administrative decision for its owners, by highlighting the role of legislation in providing the financial support and the role of the judiciary, which ensures that administrative decisions conform to the financial rules contained in the general budget law, and that any unjustified financial obstacles will not pass without accountability or compensation. This, in turn, makes the administrative decision issued in implementation of the general budget an effective tool by the force of law and the authority of the judiciary.