Conceptual Framework of the Supplementary Budget (Comparative Study)

The research idea revolves around the existence of a budget attached to the general budget. This budget enjoys financial independence, which enables the institutions that adopt it to perform their duties easily and smoothly, with some freedom from the governmental routine restrictions that delay the work of state institutions. Many Arab and foreign countries have adopted this budget. The research aims to clarify the meaning of the attached budget, highlight its importance and characteristics, and encourage state institutions to adopt it. The importance of our research stems from the importance of the attached budget, as this budget grants the institutions that adopt it financial independence and a degree of flexibility and freedom from routine procedures, which enables these institutions to carry out their duties to the fullest extent and keep pace with global economic developments. The problem of the research arises from the confusion and failure of financial specialists to distinguish between the attached budget and some similar terms, namely the general budget appendices, the general budget, the independent budget, and the supplementary budget. The comparative and analytical approaches were adopted, as they are the two approaches most consistent with the nature of the subject. The research was divided into three sections. The first section dealt with the definition of the supplementary budget. The second section addressed the emergence of the supplementary budget and the stance of states towards it. The third section addressed the characteristics of the supplementary budget and its legal nature. The research reached a number of conclusions, the most important of which is that the supplementary budget grants the institutions that adopt it financial independence only, without administrative independence, and without enjoying legal personality.